bluuebunny/crossref_metadata_2025 huggingface dataset:
Peran Akuntansi Aktiva Tetap, Standar Akuntansi Keuangan Terhadap Laporan Keuangan Akibat Covid-19
Authors: Hertati Lesi , Iriadi Iriadi , Safkaur Otniel , Fery Irlan , Nazarudin Nazarudin , Antasari Rina
Published: December 2022

Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perusahaan itu sendiri. Hal ini dilakukan untuk menghemat biaya, menggunakan fasilitas idle atau untuk mendapatkan kualitas bangunan yang lebih baik. Pencatatan aset yang dibuat oleh perusahaan itu sendiri dalam konstruksi dicatat sebesar biaya perolehannya, termasuk semua biaya yang dikeluarkan untuk membuat dan menyiapkan aset untuk digunakan sesuai dengan rencana. Akuisisi aset melalui sumbangan atau penemuan. Ketika aset diperoleh melalui donasi, tidak ada biaya yang dapat digunakan sebagai dasar untuk menghitungnya. Kadang-kadang, sumber daya berharga ditemukan di tanah yang sudah dimiliki. Temuan ini sangat meningkatkan nilai karena harga tanah tidak terpengaruh, sehingga mengabaikan peningkatan nilai. Apabila terjadi kegagalan dalam mengakui penemuan atau penambahan nilai, maka realitas ekonomi yang terjadi akan diabaikan dan cenderung menyatakan bahwa nilai aset perusahaan terlalu rendah secara material sehingga akan berdampak pada laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik Structural Equation Modeling (SEM) pada Badan Usaha Milik Daerah terkait di Indonesia dan mengumpulkan 111 sampel yang dilakukan pada Badan Usaha Milik Daerah yang tersebar di seluruh Indonesia. Hasil penelitian menunjukkan bahwa Badan Usaha Milik Daerah berperan dalam akuntansi aset tetap, standar akuntansi keuangan berpengaruh terhadap laporan keuangan Perusahaan akibat Covid-19. Penelitian ini dilakukan pada Badan Usaha Milik Daerah di Indonesia yang harus memperhitungkan kerugian akibat tidak adanya transaksi keuangan terhadap penurunan pendapatan perusahaan akibat munculnya Corona. Penelitian ini dilakukan pada Badan Usaha Milik Daerah yang terkena Covid-19
PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Halim Kusuma Indawati
Published: December 2022

Kemakmuran pemegang saham akan tercermin dari nilai perusahaan. Hal tersebut mendorong perusahaan untuk melakukan inovasi baru untuk meningkatkan nilai perusahaan karena dapat menggambarkan kondisi perusahaan yang sebenarnya. Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital, Profitability, dan Firm Size terhadap Nilai Perusahaan perusahaan yang tercatat di indeks Kompas 100 Bursa Efek Indonesia tahun 2013-2017. Sampel yang digunakan dalam penelitian ini sebanyak 44 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Data yang diperoleh dianalisis dengan alat SPSS untuk mengetahui sejauh mana hubungan korelasional antara variabel dependen dan regressor. Hasil penelitian menunjukkan bahwa modal intelektual dan profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan
PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, STRUKTUR ASET, PROFITABILITAS DAN PENGARUHNYA TERHADAP KEBIJAKAN HUTANG
Authors: Nurjanah Ikeu , Purnama Dendi
Published: December 2022

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan perusahaan, ukuran perusahaan, struktur aset dan profitabilitas terhadap kebijakan hutang. Populasi dalam penelitian ini adalah seluruh perusahaan Manufaktur Sektor Aneka yang terdaftar di Bursa Efek Indonesia berjumlah 45 perusahaan. Metode pengambilan sampel dengan menggunakan non probability sampling dengan teknik purposive sampling diperoleh sebanyak 34 perusahaan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif. Teknik analisis data yang digunakan adalah analisis regresi data panel. Hasil temuan menunjukkan bahwa pertumbuhan perusahaan, ukuran perusahaan dan struktur aset berpengaruh positif signifikan terhadap kebijakan hutang, sedangkan profitabilitas berpengaruh negatif signifikan terhadap kebijakan hutang
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANAFAKTUR SEKTOR MAKANAN DAN MINUMAN
Authors: Oktofia Lisda , Ibrohim Ibrohim , Kartika Rika
Published: December 2022

Abstrak
 Rata-rata dari Arus Kas Operasi perusahaan makanan dan minuman cenderung mengalami penurunan dari tahun 2015-2019,  rata-rata dari arus kas investasi dan arus kas pendanaan mengalami fluktuatif. Tujuan dari penelitian ini untuk mengetahui pengaruh arus kas operasi, arus kas investasi dan arus kas pendanaan terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 secara parsial dan simultan.  Metode penelitian yang digunakan adalah deskriptif pendekatan kuantitatif. Populasi dalam penelitian terdiri dari 18 perusahaan. Teknik pengambilan sample dilakukan dengan cara purposive sampling method dan diperoleh 8 perusahaan sebagai sample penelitian. Periode pengamatan adalah 5 tahun. Berdasarkan hasil penelitian secara parsial arus kas operasi tidak berpengaruh terhadap return saham, arus kas investasi tidak berpengaruh terhadap return saham, dan arus kas pendanaan berpengaruh terhadap return saham, sedanngkan  secara simultan menunjukan bahwa arus kas operasi, arus kas investasi dan arus kas pendanaan berpengaruh terhadap return saham
INTELLECTUAL CAPITAL DISCLOSURE PADA INDUSTRI PERBANKAN DI INDONESIA
Authors: Winarto Wahid Wachyu Adi
Published: December 2022

Tingkat pengungkapan Intellectual Capital (IC) dalam laporan tahunan perusahaan menjadi perhatian dalam beberapa tahun terakhir ini. Penelitian ini merupakan sebuah studi eksplorasi tentang berbagai langkah pengungkapan IC. Penelitian ini mengacu pada laporan tahunan perusahaan pada jasa keuangan yaitu sektor perbankan. Analisis konten digunakan untuk menghasilkan ukuran berdasarkan indeks pengungkapan dan jumlah kata untuk menilai variasi, volume dan fokus IC dalam laporan tahunan. Skor pengungkapan dihitung dari berbagai bentuk. Secara umum, kami menemukan bahwa bentuk indeks pengungkapan berpengaruh signifikan terhadap IC pemeringkatan pada perusahaan yang menjadi sampel dan juga peringkat IC pada Word Count. Kami berpendapat bahwa ini ukuran banyaknya pengungkapan IC pada perusahaan biasanya berhubungan positif dengan kebutuhan informasi oleh investor. Beberapa pengungkapan bentuk IC seperti manusia, struktural, relasional juga dieksplorasi, pada perusahaan penekanan pengungkapan IC pada Manusia kemudian IC structural menjadi perhatian dalam perusahaan dan urutan ketiga IC relasional
PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING
Authors: Halim Kusuma Indawati
Published: December 2022

Auditor berperan penting dalam menilai kewajaran penyajian laporan keuangan. Dalam menjalankan tugasnya, auditor dihadapkan pada tekanan untuk mempertahankan sikap independen. Manajemen dapat memutuskan untuk mengganti auditor jika terjadi ketidaksepakatan tentang pelaporan keuangan. Penelitian ini bertujuan menemukan faktor-faktor yang memengaruhi auditor switching pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2014 sampai dengan tahun 2018. Jenis penelitian adalah penelitian asosiatif. Seleksi sampel menggunakan purposive sampling sehingga diperoleh 127 perusahaan. Analisis data menggunakan regresi logistik. Hasil pengujian menemukan ukuran perusahaan berpengaruh positif  terhadap auditor switching,  pergantian manajemen tidak berpengaruh terhadap auditor switching, sedangkan reputasi auditor berpengaruh positif terhadap auditor switching,
ANALISIS TURUNNYA OMSET PENJUALAN TERHADAP PENGIRIMAN BARANG VIA UDARA DI AREA CARGO JUANDA SURABAYA
Authors: Hermanto Olyvia Herdianti Eka , Sari Tri Indah
Published: December 2022

Tujuan dari penelitian ini yaitu ialah untuk mengetahui, (1) penyebab turunnya omset penjualan pengiriman barang via udara, (2) dampaknya dari turunnya omzet penjualan pada sebuah kehidupan lingkungan area cargo juanda surabaya, (3) upaya yang sedang dilakukan untuk meningkatkan omset penjualan terhadap pengiriman barang via udara di area cargo juanda. Jenis penelitian ini adalah penelitian deskriptif dengan  pendekatan kualitatif. Subjek dalam penelitian ini adalah pengiriman barang via udara atau yang sering di sebut dengan pengiriman barang via cargo di area cargo juanda surabaya sedangkan objyek penelitian ini adalaah penyebab dari turunnya omset penjualan. Jenis data yang diambil ialah deskriptif kualitatif, metode pengumpulan data yang dipakai dalam penelitian ini ialah kuisioner serta dokumentasi dengan periode tahun 2018 – 2020 dengan menggunakan analisis deskriptif kualitatif. Hasil dar sebuah penelitian menunjukan bahwa penyebab turunnya omset analisis turunnya omset penjualan terhadap pengiriman barang via udara di area cargo juanda surabaya ialah banyaknya pesaing baru yang menawarkan kemudahan terhadap kepuasan customer, dengan harga yang lebih murah dibanding dengan pengiriman barang via udara ditambah adanya wabah virus covid - 19 yang mulai terjadi pada tahun 2020. Dampak yang dirasakan oleh para pemain pengiriman barang via udara ialah turunnya pendapatan para pemain cargo. Upaya yang dilakukan oleh semua perusahaan yang ada di area cargo juanda surabaya ialah meningkatkan promosi, menciptakan inovasi baru dalam bidang market dan memberikan pelayanan yang terbaik kepada customer
ANALISIS PENGARUH INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, ISLAMIC INCOME RATIO DAN INCOME DIVERSIFICATION TERHADAP RETURN ON ASSET
Authors: Indrayani Titi , Anwar Saiful
Published: December 2022

This study aims to determine the effect of intellectual capital, profit sharing ratio, zakat performance ratio, islamic income ratio and income diversification on retuen on assets (case study of Islamic Commercial Bank for the 2015-2020 period). This research uses quantitative descriptive research. The sample used in the study were 7 islamic commercial banks. The analysis tool in this study uses multiple liniear regression with Eviews application tools. Based on the test result, it was found that partially intellectual capital variabels had a significant positive effect on ROA, profit sharing ration had a significant negative effect on ROA, zakat performance ratio, islamic income ratio and income diversification have a positive and significant effect on ROA
STRATEGI PENJUALAN KOPI KOPITALISME DI MASA PANDEMI
Authors: Saputra Rena Angga , Albariqi Mohamad Farchan
Published: December 2022

There is a new trend in lifestyle, where when a certain person or group discusses something, they tend to prefer to discuss it in a comfortable and relaxed place. One of them is a coffee shop. The purpose of this study was to examine the strategy of selling coffee for coffee during the pandemic. This type of research is a qualitative research. Time and Location. This research was conducted in the city of Surabaya, which is in the province of East Java. The research started in August to December 2021. The results showed There are many advantages of capitalism compared to others which can then be used as opportunities. Based on the SWOT analysis, there are several suggestions of strategies suggested by researchers so that capitalism can increase its profits and be able to survive in a market with intense competition
EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PONOROGO
Authors: Permatasari Ayu , Wicaksono Galih
Published: December 2022

This study aims to determine the effectiveness of Rural and Urban Land and Building Tax revenue (PBB-P2), as well as the contribution of PBB-P2 to Regional Original Income (PAD). This research is a type of quantitative descriptive research. The data collection technique was carried out using documentation techniques, and based on PBB-P2 and PAD data for Ponorogo Regency in 2018-2020. The results showed that the level of effectiveness of PBB-P2 on average was in the very effective criteria, while the level of contribution of PBB-P2 to PAD was still in the low criteria. Therefore, it is necessary to strengthen its potential so that its contribution can be even greater, so that PBB-P2 can become one of the mainstays for local governments in increasing PAD in Ponorogo Regency
PENGARUH MARKETPLACE DALAM MENINGKATKAN DAYA SAING EKONOMI KREATIF PADA UMKM D’ELIXIR
Authors: Ma’rifah Ivtachul , W Bella Rizka Indah , Rizqi Erren Imaniar , Kustiningsih Nanik
Published: December 2022

Through the marketplace platform Shopee, and Tokopedia, this research was conducted to see how much influence it has in increasing the competitiveness of D'Elixir MSME products. The research method used is a quntitative method through the process of observation, interviews, and document studies. This study obtained respondents as many as 25 shopee and tokopedia users as well as three D'Elixir MSME owners. The results of this study indicate that the marketplace has a major influence in increasing the competitiveness of D'Elixir's MSME gift products with other similar products as evidenced by a significant increase in profit. With the use of the marketplace, goods can be easily searched by customers and marketed widely. By using a marketplace, sellers can save on production costs and increase the ease of transacting online. This can have an impact on increasing competitiveness for D'Elixir MSMEs
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN PPROFITABILITAS TERHADAP AUDIT DELAY PADA SEKTOR INDUSTRI DASAR DAN KIMIA
Authors: Zulvia Dewi , Susanti Sisi
Published: December 2022

Audit delay is the number of days required b the auditor to complete the audit work, which is measured from the closing date of the financial year to the date of issuance of the audited financial statements. In the basic and chemical industry sector in idx 2016-2020. Based on porousive sampling, the number of basic and chemical industrial companies used in this study were 9 copanies. hypothesisi testing using panel date regression using the eviews 8.0 program. The results of this study indicate that audit opinion has a positive and significant effect on audit delay, firm size has no effect on audit delay and profitability has no effect on audit delay
PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI
Authors: Purwati Purwati , Sagantha Fitri
Published: December 2022

This study aims to determine the effect of Murabahah Financing and Musyarakah Financing on Profitability with Non Performing Financing (NPF) as a moderating variable. The independent variable used is Murabahah Financing and Musyarakah Financing then the dependent variable used is Profitability which is proxied by Return On Assets (ROA) and the moderating variable used is Non Performing Financing (NPF). This research method uses quantitative research with an associative approach. The sample in this study is Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in the period between 2017-2021 in the form of panel data. Data were collected by purposive sampling method. A total of 35 samples that can be processed. Research to test the hypothesis by using multiple linear regression test. The data is processed using the Eviews version 12 software application. The results of this study indicate that partially Murabahah financing has a significant effect on profitability, Musyarakah financing has no effect on profitability, Non-Performing Financing (NPF) is able to moderate the relationship between the influence of murabahah financing on profitability, Non-Performing Financing (NPF) ) is able to moderate the relationship between the influence of musharaka financing on profitability. Then simultaneously or jointly Murabahah Financing and Musyarakah Financing have a significant effect on Profitability
PENGARUH PEMANFAATAN E-COMMERCE DAN DIGITALISASI PERPAJAKAN TERHADAP KINERJA UMKM DI JAKARTA BARAT DENGAN INSENTIF PAJAK SELAMA COVID-19 SEBAGAI VARIABEL PEMODERASI
Authors: Simanjuntak Frialdo Etanim
Published: December 2022

This study has a goal, namely (1) to determine the effect of using E-commerce on the performance of UMKM during the covid 19 period in West Jakarta (2) To determine the effect of digitalization of taxation on the performance of UMKM during the Covid 19 period in West Jakarta (3) To determine the effect of incentives taxes during covid 19 on the performance of UMKM during the covid-19 period in West Jakarta, (4) to find out the use of E-commerce on the performance of UMKM in West Jakarta with taxpayer incentives during covid 19 as a moderating variable, and (5) to determine the effect of digitalization taxation on the performance of UMKM in West Jakarta with tax incentives during covid 19 as a moderating variable. . To determine the number of sample respondents using purposive sampling technique, the sample obtained is 100 respondents from SMEs.
This study analyzes the relationship between the influence of e-commerce utilization and tax digitalization on MSME performance with tax incentives during covid-19 with the data analysis technique used in this study is Structural Equation Modeling (SEM) with PLS (Partial Least Square) software. The results of the analysis obtained in this study that the use of e-commerce has a positive and insignificant effect on the performance of MSMEs, digitization of taxation has a positive and significant effect on the performance of MSMEs, tax incentives have a positive and significant effect on the performance of MSMEs, the use of e-commerce has a positive and significant effect on the performance of MSMEs. through tax incentives during covid-19 and digitization of taxation has a positive and significant impact on the performance of MSMEs through tax incentives during covid-19
PENGARUH LIKUIDITAS DAN RENTABILITAS TERHADAP RASIO KECUKUPAN MODAL PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Dewi Mike Kusuma , Dewi Nadia Rapika
Published: December 2022

The capital adequacy ratio is an aspect that predicts whether the funds owned by a bank are sufficient to support its operational activities. In other terms, the bank can repay the disbursement of the depositor’s fees within the time it is billed and can fulfill the credit request that has been submitted. The purpose of this study is to determine the effect of liqiudity on the capital adequacy ratio and the effect of profitability on the capital adequacy ratio of banking companies listed on the indonesian stock exchange in 2018-2020. The method used in this study is quantitative. The type of data used is panel data. Panel is a combination of time series data with cross section data. Sources of data in this study using secondary data. The population in this study are all banking companies listed on the indonesia stock exchange in 2018-2020 totalling 44 companies. The sampling technique was using purposive sampling technique. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the capital adequacy ratio. Partially, liquidity has a significant effect on the capital adequacy ratio and profitability has a significant effect on the capital adequacy ratio
PENGARUH PERTUMBUHAN LABA, KUALITAS AUDIT, PRUDENCE, STRUKTUR MODAL, DAN VOLUNTARY DISCLOSURE TERHADAP KUALITAS LABA
Authors: Rahmawati Dina , Aprilia Erika Astriani
Published: December 2022

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality
PENGARUH HERDING DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI
Authors: Daniati Ria Restu , Prasetyo Hendra Dwi
Published: December 2022

An investment decision is a program or a procedure to allocate an asset into an investment activity, where the investment activity can provide income in the form of profit by having a non-pendding age for the future, therefore the investment decision must be decided carefully, because it has a high risk. The behavior of investors to consider an investment decision often overcomes many cyclological impulses such as social factors and cognitive factors that have investor treatment change iraisonal. This research has been carried out to analyze the harassing and overdonfidence of the decisions of gold investais with the object of researching the sub-branch of unharan. There are ninety-six people who have gold savings from the Unharan Sub-Branch Pawnshop. Sampling researchers using accidental sample techniques. The data analysis techniques used by this study are validity test, reliability test, classical assumption test and hypothesis test
ANALISIS PROSEDUR DANA KAS KECIL PADA CV ASIH JAYA
Authors: Ma’rifah Ivtachul , Komariyah Fitri
Published: December 2022

This study was conducted to determine the procedures for managing petty cash funds at CV Asih Jaya. The procedures carried out by operations managers, finance managers, and admins are explained in the flowchart chart of an accounting information system regarding the management of petty cash funds. This study uses a descriptive research design. Data collection techniques used are interviews, literature study, and participatory observation. The author was directly involved for approximately one month to find out the petty cash fund management procedures carried out by CV Asih Jaya. The results of this study indicate that CV Asih Jaya has carried out petty cash fund management procedures according to accounting standards applicable in Indonesia. This is useful for top management to focus more on thinking about future business development strategies
PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK
Authors: Piani Cece , Safii Mohamad
Published: December 2022

The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Inventory Intensity against Tax Management. The independent variables are used Deferred Tax, Management Compensation and Inventory Intensity. The dependent variable are used Tax Management. The study used quantitative method with secondary data. The population of this research are manufacturing company of consumer goods industry sector in Indonesia Stock Exchange 2016 - 2021. For the interpretation sample used purposive sampling method because this research have specific sample criteria agree with the purpose of this research. The study used 72 sample for manufacturing company based on purposive sampling method. The hypothesis used testing multiple regression analysis method with Eviews 12 version. The results on the F test can be known variable Deferred Tax, Management Compensation and Inventory Intensity have effect to Tax Management. The result on the T test can be known variable Deferred Tax have effect to Tax Management. The Management Compensation variable have effect to Tax Management. The Inventory Intensity have effect to Tax Management
PENGARUH AUDIT LAG, UKURAN KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Authors: Clara Shanti , Purwasih Desy
Published: December 2022

This study aims to determine the effect of the saudit lag, KAP size and prior opinion on going concern audit opinion acceptance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange in 2016-2020. This research is an associative study with a quantitative approach. The research sample was taken using purposive sampling technique so that 13 companies were selected as research samples and the period of the year studied was 5 years, from 2016 to 2020 so that there were 65 samples. The data used are taken from audited financial reports and annual reports published by each company studied. The data analysis technique used descriptive statistics and logistic regression analysis, The results show partially audit lag and audit quality has no effect on going concern audit opinion acceptance, and prior opinion has an effect on going concern audit opinion acceptance. Simultaneously, audit lag, kap size and prior opinion had an effect on going concern audit opinion acceptance
Smart Agriculture Training to Increase Fish Productivity in Padamulya Ciamis Village, West Java, Indonesia
Authors: Sambas Aceng , Gundara Gugun , Vaidyanatahan Sundarapandian , Andriana Aan
Published: December 2022

The main problem of Padamulya Village is the lack of a technology utilization system in the field of fisheries. Fish farming systems still use conventional, so that monitoring of fish quality is limited in time and place. The main purpose of this service is to provide knowledge to the community related to smart agriculture technology in the fisheries sector in Padamulya Village to increase quality fish production. The training activity was held on December 10, 2019 in the Hall of the Muhammadiyah University of Tasikmalaya. The results of this service show that the community is starting to have knowledge and provide land to make ponds with smart agriculture technology.
Early Training on Risk Mitigation of Economic Losses Due to Natural Disasters in the Agricultural Business Sector in Tasikmalaya Regency
Authors: Sukono Sukono
Published: December 2022

Natural disasters are unexpected events caused by nature, including earthquakes, tsunamis, hurricanes, droughts, floods, volcanic eruptions, landslides and hurricanes. From the several examples of natural disasters above, of course there are a lot of losses in various fields, one of which is in agriculture, with the negative impacts that exist, there needs to be countermeasures to anticipate these negative impacts. One of the steps we can take after a natural disaster occurs to reduce these losses is to mitigate risks. Risk mitigation itself is breaking down (diversifying) into smaller risk parts, and forming an investment portfolio. At PPM this time, we as a team will provide counseling to MI Cipicung students entitled "Training in Mitigating the Risk of Economic Loss through Diversification and Insurance in the Agricultural Business Sector of Tasikmalaya Regency".
Sürdürülebilir Beslenme ve Diyet Modelleri
Authors: OLGUN Sevde Nur , MANİSALI Emre , ÇELİK Fatma
Published: December 2022

Dünyadaki hızlı nüfus artışı, teknolojik gelişmeler ve şehirleşme çevresel yozlaşmaya yol açarak ekolojik dengeyi ciddi bir tehdit altında bırakmıştır. Bu nedenle çevreye karşı daha duyarlı bir tutum geliştirmek adına, uzun yıllar “sürdürülebilirlik” kavramı üzerinde çalışılmıştır. Sürdürülebilirlik ile var olan kaynakların verimli kullanılması ve gelecek nesillerin ihtiyaçlarını karşılamak hedeflenmiştir. Dünyadaki bütün olaylar gibi insan yaşamının merkezinde olan beslenme de sürdürülebilirliğin önemli bir parçasıdır. Besinlerin yaşam döngüsü boyunca oluşturduğu çevresel etkiler “sürdürülebilir beslenme” kavramının ortaya çıkmasına neden olmuştur. Besinlerin tarladan sofraya gelene kadar geçen tüm süreçlerde atmosfere salınan sera gazı emisyonu, su, arazi ve enerji kullanımı, üretim, depolama, paketleme, taşıma gibi aşamalarda meydana gelen atık ve kayıplar sürdürülebilirlik için oldukça önem arz etmektedir. Sürdürülebilir beslenme, bitkisel kaynaklı besinleri içeren meyve, sebze, tam tahıllar, baklagiller, yağlı tohumlar ve zeytinyağı tüketimini öneren, hayvansal gıda, doymuş yağ ve şeker alımını kısıtlayan beslenme modellerini kapsamaktadır. Bu beslenme modellerine Akdeniz, Barilla Çift Piramit, DASH, Yeni Nordik, Vejetaryen, Vegan ve Flexitarian diyet örnek olarak verilebilir. Sürdürülebilir beslenme konusunda atılacak her adım, gıda üretiminde harcanan kaynakların en aza indirilmesini, biyoçeşitliliğin korunmasını, sera gazı emisyonlarının önlenmesini, ambalajlı ve yoğun enerji içeren besinlerin tüketiminin azalmasını ve en önemlisi gıda israfının son bulmasını sağlayacaktır.
The Influence of the Budgeting Process on the Financial Performance of SMEs in Nyamagana District, Mwanza – Tanzania
Authors: Fatima K Benedict , Asha Baleche
Published: December 2022

The purpose of this study was to assess the influence of the budgeting process on the financial performance of SMEs. The study employed a qualitative research approach and a Case study design. Guided by Morse (1995) and Creswell (2007), the sample size of this study comprised twenty-one (21) participants from seven (7) SMEs. This sample included Owners, Managers, and Accountants of the sampled SMEs. The interview guide was used as the main research instrument. Data were analyzed thematically; it involved organizing, accounting for, and explaining the data, making sense of data in terms of the participant's definition of the situation, and noting patterns, themes, and categories regularities. Narrative form and direct quotations were used to present the Data. A synthesis of the findings indicated that the seven SMEs conducted budget reviews to evaluate how well their budgets are being implemented. The findings demonstrated that budget processes are most typically utilized for company oversight, performance evaluation, long-term planning, and enhanced decision-making. It is recommended that the budgeting process by SMEs should cultivate a culture of positive game spirit in every aspect namely target setting, system design, variance analysis, and corrective action. This would lead to improved performance of SMEs in their business undertakings.
Role of Lipids in Biological System
Authors: Gautam Twinkle , Rai Rashi , Srivastava Abhinav
Published: December 2022

One of the main macromolecules found in the human body is lipids, along with proteins, nucleic acids, and carbs. Lipids, however, are not polymers because they are not made up of monomers, in contrast to the other macro biomolecules. Because hydrocarbon chains (-CH2-CH2-CH2-CH2-) predominate in their structures, they are hydrophobic by nature. Lipids participate in a range of signalling pathways; serve as structural components of cell membranes, and store energy, among other functions, in many crucial biological processes. Robert Boyle noticed a milky look in the animal blood that was collected after their feed in 1665. Later, in 1774, Henson discovered that the milky liquid contained fat. The period of intensive research on these compounds is from the 18th to the 19th century. The idea that fat is a necessary ingredient for both humans and animals first gained traction in 1827, along with carbohydrates and protein. The overall structure, characteristics, classification, and functions of lipids in various organisms are presented in this article.
Materiales educativos favorecedores de la autonomía en la primera infancia
Authors: Robles Chávez Yolanda , Diaz Medina Danae , Nieto-Rivas Elier
Published: December 2022

Actualmente, los niños y niñas del nivel de educación inicial, tienen dificultades para crear sus propios juegos de entretenimiento, con lo cual, se pierde el potencial creativo natural en la primera infancia; en tal sentido, es importante promover iniciativas con el uso de materiales educativos no estructurados en función de desarrollar habilidades en motricidad fina, autonomía y pensamiento crítico, etc. El objetivo de este estudio, es analizar las evidencias científicas que exponen la utilización de materiales educativos favorecedores de la autonomía en la primera infancia. Para ello, se llevó a cabo una revisión bibliográfica en la cual, se emplearon diversos métodos de investigación documental en la selección de los artículos científicos de las principales bases de datos. Se aplicaron búsquedas con los siguientes términos: “materiales educativos” y “autonomía en la primera infancia”. Se tomó como criterio de inclusión las publicaciones del periodo 2018-2022. Posteriormente, se organizó la información resultando en una selección de 32 referencias como muestra final. Entre las principales conclusiones destaca que los niños y niñas al momento de realizar sus actividades usando materiales no estructurados vinculados a su contexto, tienen mayores posibilidades de favorecer su autonomía, creatividad y liderazgo.
PRAVNA ZAŠTITA MALOLETNIH SPORTISTA U DOMENU UGOVORA O PREDSTAVLjANjU U SPORTU
Authors:   University of Kragujevac, Faculty of Law, Vuković Zoran
Published: December 2022

The increasingly frequent orientation of the activities of sport agents towards finding talented players among the younger population, makes minor athletes a particularly vulnerable category of participants in the system of sports. For this reason, it is particularly important to determine the content of the best interest of the child and to standardize the most suitable measures of legal protection in cases where a sports agent provides representation services for a minor athlete.
VRAĆANjE U PREĐAŠNjE STANjE U PARNIČNOM PROCESNOM PRAVU REPUBLIKE SRBIJE
Authors:   University of Kragujevac, Faculty of Law, Ćorac Sanda
Published: December 2022

The paper deals with the procedural institution of restitutio in integrum (restitution in previous condition) through the analysis of the conditions stipulated by the law and the reasons (justified and unjustified) that the court is guided by. This procedural instrument aims to protect the parties in a proceeding from the legal consequences of missing a deadline or a hearing, if there are justified reasons for that omission. At the same time, the law does not regulate specifically what is considered a justified reason, so this term is considered a standard whose more detailed determination is given by the courts, through their interpretations of this term in court practice.
Pharmacological review of achyranthes aspera linn.
Authors: Mani Rupesh Kumar , S Umakanth B , M Nikitha , S Hithesh Gowda H , Babu Anjali , Ahmed Syed sagheer , R Bharathi D , B Ramesh
Published: December 2022

India is home to the annual herb Achyranthes aspera linn., which belongs to the Amaranthaceae family and is used medicinally. Numerous antioxidants with different pharmacological effects, including as alkaloids, terpenoids, saponins, etc., are present in this plant. Additionally, this plant has been used to isolate numerous chemical components using a variety of methods. The treatment of a wide range of human illnesses is made possible by all chemical components and pharmacological qualities. The pharmacological, phytochemical and ethnobotanical uses of Achyranthes aspera are fully discussed in this paper. The details provided here regarding A. aspera may be useful to researchers conducting additional research.
ANALISIS FAKTOR PENYEBAB BANJIR DI ACEH SELATAN (STUDI KASUS : 17 MEI 2021)
Authors: Dea Kurnia
Published: December 2022

Banjir bandang yang melanda lima kecamatan Aceh Selatan terjadi pada tanggal 17 Mei 2021 sejak pukul 15.11 WIB akibat meluapnya sungai Lae Ordi. Terukur akumulasi curah hujan selama 24 jam sebesar 158,8 mm/hari pada ARG Cut Ali yang termasuk kategori hujan lebat. Analisis dinamika atmosfer seperti skala global, regional, dan lokal diperlukan untuk mengetahui kondisi atmosfer saat kejadian banjir. Data satelit Himawari-8 juga diperlukan dalam melihat pertumbuhan awan penghasil hujan lebat ini. Hasil analisis menunjukkan tidak adanya pengaruh MJO terhadap pembentukan awan konvektif. Umumnya, angin bertiup dari barat daya hingga barat dengan membawa kandungan uap air  yang tinggi dengan keadaan suhu muka laut yang cukup hangat serta ditemukan pola konvergensi di sekitar perairan Utara Pulau Jawa dan divergensi negatif di lapisan 1000 - 200 mb yang mendukung pola pembentukan awan konvektif. Berdasarkan citra Satelit Himawari-8 juga memperlihatkan adanya pertumbuhan awan konvektif mulai pukul 02.00 UTC hingga 17.30 UTC. Terlihat suhu puncak awan mencapai -55 °C dan kontur suhu awan mencapai -72.5 °.
Existential Factors’ Impact on Body Dissatisfaction: An Empirical Study of Greek Adolescents and Adults
Authors: GEORGIOU CHRYSOULA , KLEFTARAS GEORGE
Published: December 2022

The role of body dissatisfaction as a key factor in the development of eating disorders has been continuously attracting the attention of researchers in the field of Psychology. Preliminary research has shown that some existential factors have significant impact on body dissatisfaction. This study investigated whether and in which way Body Dissatisfaction is associated with Existential Anxiety, Meaning in Life, and Satisfaction with Life. Hypotheses developed concern the significance of relation between Body Dissatisfaction and Existential factors, differences between sexes regarding body image, predictive models for Body Dissatisfaction including the interactive effect of Age and Sex. Empirical results have been derived from a sample of 799 adolescent and adult participants from the general population in Greece, reporting on five well-known questionnaires - Body Shape Questionnaire - 8C, Multidimensional Body-Self Relations Questionnaire-Appearance Scales, Existential Anxiety Questionnaire, Meaning in Life Questionnaire and Satisfaction with Life Scale. Results indicated significant relations of Body Dissatisfaction variables with Existential Anxiety and Search for Meaning in Life. Explanatory models predicting Body Dissatisfaction were identified, which also showed that changes in Body Shape Dissatisfaction over Age were not differentiated by Sex, while changes in Overweight Preoccupation over Age were affected by Sex. The current study provides evidence that existential issues have an impact on Body Dissatisfaction; revealing a new perspective that could be integrated in counselling practice for better understanding of eating disorders, and consequently enrich and deepen the counselling process.
ON THE CHOICE OF MODERN STRUCTURAL METAL MATERIAL FOR HIGH-DUTY MECHANICAL SYSTEMS. PART 2
Authors:   Belarusian State University of Transport, SOSNOVSKIY Leonid A.
Published: December 2022

It is shown that when solving the problems of assurance of quality, reliability, competitiveness of high-duty mechanical systems, metal and a complex of its mechanical and service properties are of fundamental importance. Steel cast iron MONICA (Mo–Ni–Cu) (patent BY, no. 15617) exhibits an unconventional and unique ability to lose brittleness (increase viscosity) with increasing strength. In terms of service properties, it is not inferior to alloyed heat-strengthened steels. This makes it possible to recommend it for the manufacture of many and various highly loaded parts and assemblies of modern technology. The article provides several examples of the effective use of MONICA for the manufacture of cast knives for cutting and chopping devices of forage harvesters (Hi-Tech), large-sized gear wheels with a diameter of 500 mm for final drives of agricultural combines (know-how), as well as experimental cast rails for railway transport (Hi-Tech). A complex of laboratory and full-scale tests has convincingly proved that one brand of the new structural material fully provides the required operational reliability of many and different tribo-fatigue systems, the performance of which is determined by many and different criteria (fatigue, wear, friction, crack resistance, etc.) under the action of high repetitive variables and shock-cyclic loads. This determines the unconditional efficiency and competitiveness of critical mechanical systems (tribo-fatigue systems) for modern machines and equipment.
MODELLING OF GEOMECHANICAL STATE OF THE ROCK MASS DURING THE LARGE SCALE MINING OF UNDERGROUND SPACE
Authors:   Belarusian State University, ZHURAVKOV Michael A. , NIKOLAITCHIK Mikhail A. ,   Belarusian State University, KLIMKOVICH Mikita M. ,   Belarusian State University
Published: December 2022

The article considers the mechanical and mathematical modeling of the process of subsidence of the Earth’s surface during the mining of rock mass by a pillar mining system. The task is to study the influence of the waste space on the state of the rock strata located at different depths (Horizons) at each stage of the process of rock movement. The purpose of the study is to develop a numerical geomechanical model of a rock mass using a pillar mining system, which makes it possible to correctly identify the characteristic zones formed as a result of mining operations in the rock column, and also provides an opportunity to simulate the process of formation of the daily surface subsidence trough. Computational numerical schemes of model problems are constructed using finite element and discrete element modeling algorithms. Based on the results of numerical modeling, it is shown that the characteristics (linear dimensions and maximum subsidence) of the subsidence trough obtained in accordance with the developed geomechanical model are close to the characteristics calculated by the engineering methodology used in the conditions of the Starobin potassium salt deposit (Republic of Belarus). At the same time, as the depths of mining operations increase, the discrepancies between them increase. The analysis of the reasons for this behavior is carried out. The nonlinear nature of the change in the boundary angles of displacement in the layers of the rock strata with an increase in the depths of mining is presented and conclusions explaining these changes are noted. The application of the obtained modeling results is to substantiate the possibility of reducing the size of the security pillars around the mine shafts and ground objects with an increase in the depths of mining operations, thereby reducing the amount of mineral reserves left in the bowels and increasing the economic indicators of extraction.
INTERFACES ANTROPOLÓGICAS EM POLÍTICAS PÚBLICAS: algumas repercussões advindas da “Cidade da Criança” situada em Natal/RN
Authors: Ferreira Milene Morais , Gonçalves Beatriz Soares , Ferreira Pires Flávia
Published: December 2022

Em meio à efetivação de políticas públicas, encontram-se os sujeitos aos quais estão atreladas. Por esse motivo, para abordar o tema, elencamos uma discussão no tocante à cultura e à complexidade que envolve em sua fundamentação, para refletir sobre a importância epistemológica da prática antropológica na elaboração de políticas públicas, principal objetivo deste ensaio. Para isso, será considerado o debate sobre política pública, ética e ação na construção de políticas voltadas a grupos específicos, como as crianças. Nesse sentido, será evidenciada a “Cidade da Criança”, um espaço de parque público urbano voltado para o lazer de crianças que integra uma diversidade geracional específica, circunscrita à cidade de Natal, no Rio Grande do Norte. Pretende-se, portanto, articular a forma com que a antropologia participa, contribui e impacta no debate sobre políticas públicas, a partir de seus métodos e conceitualização teórica.
REVISITANDO O TALHADO: ensaio visual
Authors: Santos José Vandilo dos , Amorim Lara Santos de
Published: December 2022

Este ensaio apresenta, por meio de fotografias, as transformações ocorridas na comunidade quilombola do Talhado rural e urbano na cidade de Santa Luzia, estado da Paraíba, durante o período entre uma pesquisa de mestrado apresentada na Universidade Federal da Paraíba (UFPB), no ano de 1998, e o retorno do pesquisador durante o estágio pós-doutoral, no ano de 2022. O registro etnográfico retrata o cotidiano da comunidade, seus costumes, vivências e as mudanças trazidas pelas políticas públicas a partir do reconhecimento do quilombo, tais como: a organização da população em associações no espaço rural e urbano e suas novas lideranças; a construção da igreja e praça; a implantação de aerogeradores de energia eólica e a construção de um galpão para confecção das cerâmicas pelas mulheres e de uma escola quilombola.
O USO DO RETRATO SOCIOLÓGICO COMO RECURSO PARA OBSERVAR AS CONDIÇÕES SOCIAIS NECESSÁRIAS PARA A MANIFESTAÇÃO DO “GOSTO” PELA ARTE
Authors: Fortes Bernardo
Published: December 2022

Este artigo busca, pelo uso da metodologia do “retrato sociológico”, elaborada por Lahire, observar a gênese das disposições e gosto de um jovem artista de classe média do Recife. Lahire propõe pensar com e contra Bourdieu para refletir sobre o social incorporado, assim, por meio deste trabalho, pretendemos construir um diálogo entre os dois autores a fim de refletir sobre as contribuições de Bourdieu no que tange à sua crítica à ideologia carismática que percebe o “gosto” e práticas culturais como inatas aos indivíduos.
ANTROPOLOGIA E POLÍTICAS PÚBLICAS: apresentação do dossiê
Authors: Gonçalves Alicia Ferreira , Cabral Alberto dos Santos , Andrade Maristela Oliveira de
Published: December 2022

O texto realiza uma breve análise da relação entre antropologia e políticas públicas como um novo campo de estudos e apresenta o conteúdo dos artigos que compõe o dossiê antropologia e políticas públicas: confluências epistêmicas.
EDITORIAL
Authors: Aragão Adailton , Morais Mohana , Boaes Giovanni
Published: December 2022

Apresentação do número 29.
TOXICOLOGICAL STUDIES OF WATER AND BOTTOM SEDIMENTS OF THE UGLICH RESERVOIR DURING THE PERIOD 2012–2020 years
Authors: Tomilina I. , Lozhkina Roza , Grebenyuk L.
Published: December 2022

A long-term assessment of the toxicological condition of certain areas of the Uglich reservoir is given based on the results of bioassay of water and bottom sediments. During the research period 2012–2020, there was a tendency of the toxicity reduction of water in all sections of the reservoir. The maximum values of reproductive indicators of Ceriodaphnia affinis were registered in 2019. The toxicity of bottom sediments had a slight tendency to decrease in the upper section of the reservoir and did not change in the middle and lower sections. During the teratological study of the Uglich reservoir in 2012–2013 years it was found that the proportion of chironomid larvae with pathomorphological changes in the structures of the mouth parts during the observation period was on average 14.5%, which is higher than the established control (6.7–7.0%) and background values (0–8.0%). The results of the bioassay are confirmed by analytical data on water and sediment pollution. Significant differences in the pollution coefficient of water between the reservoir areas, both in individual elements and in total, have not been recorded. The highest values of the total and average pollution coefficient were reached in the middle section, where higher concentrations of Cu and Zn were determined. Despite the tendency of decreasing concentrations of Cr, Ni, Cu, Zn, Cd and Pb in the bottom sediments of the reservoir, the levels of Cd, Cr, Ni and Zn exceeded their background concentrations established for the Upper Volga basin.