bluuebunny/crossref_metadata_2025 huggingface dataset:
Chapter 5: Looking Back
Authors: Kohse-Höinghaus Katharina
Published: December 2024

In this book, you have met a chemist born in 1951, married to Klaus who has his own career, and mother of Eva who is also successful in her profession. You have followed the development of a woman who grew up in the industrial Ruhr region of Germany in a family with no academic tradition. You have learned about my path, from my education to my position as a senior professor. I have explained my research interests and experiences to you, which include aspects from chemistry, physics, and engineering. My collaborations at a national and international level have taught me to see things from more than just a disciplinary or German perspective. This has been particularly valuable in organizations and in leadership roles—a second avenue in my career that you might not have expected to find in a book on chemistry, but which is as important a part of my professional life as my research. The experiences gained along the way have also always inspired me to pass the torch—figuratively speaking, not only in combustion—to the next generation. [...]
The human nature: an artistic reflection on origin, infinity, and self-realisation
Authors: Ayyaz Iqra , Rizvi Syed Farjood Ailya , Mahmood Anum , Iram Nazia
Published: December 2024

This study attempts to answer the self-raised questions, identification of individuals, what are we? To understand two significant but contradictory aspects of human life, both comprise physical and non-physical abilities of humans who are limited biologically. However, humans have infinite capacities and transcend earthly limitations to achieve farfetched success. This qualitative study explores the beliefs about human existence. Reading relates to these aspects with a process of recognition that is defined as ‘Khudi’ taken as ‘Self-realization.’ Self-realization is associated with the identification of an individual’s peculiar self. Data from books, articles, and recent scholarships have been analysed. The methodology of the creative process and execution was quite experimental and created a three-dimensional space with different mediums and materials. The analysis revealed the process of literature, religion, science, arts, and human dignity. The study concludes that the human being is a perfect man with the achievement of governing his tangible and intangible abilities. The research finds mud as a tangible source of human origin and physical skills; defiantly, it affiliates wisdom and soul with the intangible abilities of humans. Success of being a perfect human is the ultimate purpose of human life, attained by using both abilities in their proper senses.
Pembentukan Karakter Integritas dan Nilai-Nilai Cinta Tanah Air Melalui Sosialisasi Pendidikan Dini Antikorupsi
Authors: Anwar Arman , Adidharma Arnedi Rizki , Susilo Adriyanto , Isnaini Andhini Shafa
Published: December 2024

Introduction: Corruption in Indonesia is increasingly pervasive, prompting the President to declare a war on corruption. Anti-corruption education plays a crucial role in combating this issue. One effective strategy is to engage Gen Z in anti-corruption efforts, leveraging their ability to rapidly disseminate information through online platforms, which can significantly contribute to preventing and eradicating corruption as a form of love for Indonesia's homeland.Purposes of Devotion: To enhance and motivate students to participate in anti-corruption efforts in alignment with the characteristics and strengths of Gen Z. Method of Devotion: The initiative involves in-person sessions with speakers, followed by interactive discussions where participants have the opportunity to ask questions about the role of Gen Z in combating corruption, tailored to their specific characteristics and advantages.Results of the Devotion: Students at SMP Negeri 27 Maluku Tengah gained a deeper understanding of the importance of anti-corruption education in shaping anti-corruption character and became more engaged in anti-corruption efforts. The creativity and innovation of Gen Z students, coupled with their proficiency in communication and information technology, position them as key players in preventing and addressing corruption. Their ability to swiftly spread information via online platforms, such as social media, can be harnessed to advocate for integrity and transparency in government and public institutions. Educational initiatives, empowerment, and support for anti-corruption efforts can further strengthen the positive role of Gen Z in promoting societal integrity and welfare.
Pendampingan Lembaga Pendidikan Formal Untuk Pemilih Pemula di SMA Al Anwari Tanah Merah Kabupaten Bangkalan
Authors: Muni Abd , Amalia Jihan , Fakhruzy Agung , Nafilah Ummi
Published: December 2024

Introduction: Political participation in a democratic country is an indicator of the implementation of the highest legitimacy of state power by the people (popular sovereignty). The higher the level of political participation, the more visible it is that people follow, understand and participate in state activities. The role of first-time voters in casting their vote is very important for a better democratic process.Purposes of Devotion: This assistance is carried out to support first-time voters in understanding and exercising their electoral rights. This program aims to provide in-depth knowledge about the election process, rights and obligations as voters, as well as the importance of involvement in democracy. Method of Devotion: The implementation method for this Community Service (PKM) activity uses the PAR (Participatory Action Research) method. This service activity is carried out in several stages of implementation activities as follows: Lecture and Question and Answer, discussion and evaluation.Results of the Devotion: With this assistance, there is an increase in interest and motivation among students who take part in the assistance to participate in general elections and other political activities as part of Indonesian citizens. The level of satisfaction of the majority of students who take part in this mentoring activity is higher and creates a sense of self-confidence and readiness to use their voting rights wisely according to their own conscience and choices.
Re(de)fining defamation
Authors: Zitzke Emile
Published: December 2024

This note is about the definition of common-law defamation. The authoritative definition of common-law defamation (the wrongful and intentional publication of a defamatory statement concerning the plaintiff) is weighed against the five general elements of the common law of delict (conduct, damage, fault, wrong fulness, and causation) to determine to what extent the general and specific elements cohere. It is argued that the time has come to alter the definition of common-law defamation (slightly) to give a more accurate account of what courts do in defamation cases, which would also ensure greater unity between general and specific elements for liability.
Lost in the fundamental contradiction: Revisiting Beadica
Authors: Barnard-Naudé Jaco
Published: December 2024

In this note, I revisit the concept of the fundamental contradiction that Kennedy proposed in 1979 as the ‘essence of every legal problem’. I argue that the Constitutional Court post-Barkhuizen has not taken the fundamental contradiction seriously, and, as a result, the decision in Beadica exhibits the fundamental contradiction in a glaringly transparent manner. In the course of the discussion, I also consider the literature on ‘good faith’ that has emerged in the aftermath of Beadica and the attempts, it would be seem, to wrench some sort of coherence out of it. I suggest that it is only when the Constitutional Court becomes more sensitive to the actual progressive demands of transformation in the contractual realm, instead of being preoccupied with an elaboration of the continuation of a liberal status quo (as it is in Beadica), that it will be able to transcend forcefully out of the fundamental contradiction. For as long as courts hark back to the jurisprudence of yesteryear, they will remain caught in the fundamental contradiction to the point that they will render our jurisprudence devoid of meaning and coherence.
Non-variation clauses
Authors: du Plessis Jacques
Published: December 2024

The traditional approach in South African law is to give effect to non-variation clauses, subject to limited exceptions. While recent developments in local and foreign law suggest that there is no clear justification for deviating from this approach, they also indicate that the exceptions may benefit from further refinement. First, it is too readily assumed that estoppel has no role, or an exceedingly limited role, to play in protecting the reliance of a party on the binding nature of an oral modification. It is argued that there is room for a more nuanced approach towards applying the requirements of estoppel, thereby making it a more effective tool to counteract egregious cases of contradictory behaviour. Secondly, greater clarity is required on the application of the rule that a term or its enforcement may not be against public policy. It is argued, taking the lead from Beadica 231 CC v Trustees, Oregon Trust, that certain factors may guide courts when applying the public policy rule to non-variation clauses. Ultimately, the bar that has to be crossed for not enforcing these clauses will remain high, but hopefully it can be lowered sufficiently to ensure more just outcomes.
Quantitative Analysis of Cyclosieversioside F from Astragalus Pterocephalus
Authors:   S Yu Yunusov Institute of the Chemistry of Plant Substances Tashkent, Uzbekistan, Agzamova Manzura
Published: December 2024

Astragalus pterocephalus Bunge growing in Uzbekistan are a source of triterpene glycosides. The main triterpene glycoside, is a cycloartane type -
cyclosieversioside F (astragaloside IV). To obtain a biologically active compound cyclosieversioside F with 95% purity, a proposed method involves extraction
with ethanol. The optimal conditions for the isolation and separation of the amount of extract have been tried to obtain cyclosieversioside F. Quantitative
analysis of the glycoside was carried out by high-pressure liquid chromatography, HPLC-ELSD.
Objective Regressive Regression Methodology: Potential Applications in the Medical Sciences
Authors:   Provincial Meteorological Center of Villa Clara, Cuba, Rodríguez Ricardo Oses , Vogt Paul Robert ,   EurAsia Heart Foundation, Switzerland, Valle Laveaga David del ,   3 Parasitology Department. Regional High Specialty Hospital (HARE), Dr. Juan Graham Casasús, Mexico, Fimia Duarte Rigoberto ,   Department of Hygiene and Epidemiology, Faculty of Health Technology and Nursing (FHTN), University of Medical Sciences of Villa Clara (UMS-VC), Cuba
Published: December 2024

The possibility of having a methodology that allows the modelling and prediction in the short, medium and
long term of biological, social, natural disaster processes and/or phenomena, as well as different infectious
entities, constitutes something great. The objective of the research consisted of demonstrating the
potential and real capacity of application of the methodology of the Regressive Objective Regression (ROR)
in the field of medical sciences.
Impelementasi Budaya Madrasah dalam Membangun Karakter Peserta Didik di MA Putri Al Ishlahiyyah Wonorejo
Authors: Eni Nafisah  , Wahidmurni  , Parmudjianto
Published: December 2024

Each Madrasah must create its own Madrasah Culture as its own identity and also as a sense of pride in its school. Madrasah culture refers to a system of shared life which is believed to be a norm or pattern of behavior that is shared together, which is expected to influence how Madrasah residents act and behave. This research aims to describe the implementation of Madrasah culture at MA Putri Al Islahiyyah Wonorejo and to determine its application in building the character of MA Putri Al Islahiyyah students. The results of this research show that MA Putri Al Islahiyyah implements 11 madrasa cultures which were developed in three programs, namely daily habituation programs, extracurricular programs and supporting programs. The implementation of culture at MA Putri Al Islahiyyah is expected to form religious character, discipline and good manners. , Democratic, creative, innovative, self-confident, critical reasoning, public speaking and care for the environment. The implementation of the MA Putri Al Ishlahiyyah culture did not run perfectly due to obstacles that hindered it, but this was anticipated with various efforts, including special guidance for students with problems and establishing good communication with student parents.
Manajemen Kurikulum Projek Penguatan Profil Pelajar Pancasila untuk Mewujudkan Imtaq pada Siswa di SDN Warungdowo I Pasuruan
Authors: Khusnul Khotimah  , Wahidmurni  , Parmujianto
Published: December 2024

Along with the change from the 2013 curriculum to an independent curriculum at the start of the 2022/2023 academic year. SDN Warungdowo I is one of the basic education institutions in Pasuruan Regency that was selected by the Ministry of Education and Culture to take part in the Class 2 Mobilization School Program. For this reason, researchers chose this institution to be the place for research on the Project for Strengthening the Profile of Pancasila Students (P5). The aim of this research is to reveal the design, implementation and results of the implementation of the Pancasila Student Profile Strengthening Project curriculum to realize imtaq for students at SDN Warungdowo I Pasuruan. Case study research method, because it can describe contemporary empirical research in a real life context. The research results show that the design of the P5 curriculum goes through a module planning process, organizing it using a block system at the end of the semester, and the P5 theme of the institution is a sustainable lifestyle with an evaluation system using assessment rubrics, and student performance. Implement P5 by carrying out activities according to the P5 module for each phase, using an assessment rubric with a checklist system, the P5 process goes through the stages of orientation, contextualization, action and reflection. Based on the recap of the assessment rubric, the results of its implementation in the Imtaq dimension with elements of morals towards nature reached 53%, the mutual cooperation dimension 27%, and the creative dimension 31%. Thus, it can be concluded that curriculum design and implementation of P5 play an important role in realizing the Imtaq dimension in students.
Analisis Waktu dan Lokasi Klasifikasi Sentimen Twitter Terhadap Kinerja Layanan Provider Telekomunikasi Menggunakan Naïve Bayes
Authors: Aisah Rini Susanti  , Ananda Alfiah  , Muhammad Isa Firdaus  , M Riziq Sirfatullah Alfarizi
Published: December 2024

Telecommunications users in Indonesia continue to grow rapidly from year to year. Along with the public's increasing need for communication, whether via SMS, telephone or data services, there is competition among telecommunications providers to attract or retain customers. Customer Opinion shows the level of service quality provided by the provider. Various opinions expressed by customers about telecommunications providers can be known through the social media Twitter.
Twitter as a type of microblogging that produces raw data that can overwhelm its users, one solution to this problem is to classify raw data. The Naïve Bayes method can handle text or documents. The documents used in this research are comments from Twitter users. The Naïve Bayes method was chosen because of its ability to handle large text data with sufficient accuracy and an efficient computational process (Aggarwal & Zhai, 2012). It is hoped that the results of this analysis will provide insight for telecommunications providers in improving the quality of their services in accordance with user needs and expectations (Smith et al., 2023). This research uses techniques to categorize customer sentiment opinions towards telecommunications providers in terms of time and location in Indonesia. Sentiment analysis only includes positive, negative and neutral classes. The expected benefit in this research is that telecommunications providers can evaluate performance and services based on time and location to achieve customer satisfaction from various complaints faced, as well as build more effective communication strategies.
Analisis Pengaruh Dividen dan Debt-to-Equity Ratio Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi
Authors: Nelly Ervina  , Riny  , Muhammad Affar  , Abdul Rosid  , Adindah Novihartina Jafar
Published: December 2024

This research aims to find empirical evidence of the influence of dividends, debt to equity ratio on company value with company size as a moderating variable. The population of this research is primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 pandemic. Sample selection used a purposive sampling method and obtained 150 observation data from 70 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research show that dividends and debt to equity to ratio have an influence on company value. Company size is able to moderate the relationship between dividends and debt to equity ratios on company value.
Correlation between Kidney Failure Disease and Parathyroid Gland with Family Genetic History
Authors: Eljamay Salwa Muftah , Asrafel Hameda
Published: December 2024

Family-based and genome-wide studies suggest that genetic differences significantly influence an individual’s lifetime risk for kidney disease. Aimed to: find out if there are relationship between kidney failure disease and family genetic history. Material and Methods: Data were collected using interviewer-administered questionnaires. Data from the biochemical analysis and questionnaire with a Google form survey were recorded in Microsoft Excel. Results: The percentage of Gender for hemodialysis patients males 61(57.6%) more than females 45(42.5%), the correlation between age and other variables is quite weak (R = 0.098, P = 0.315). Gender also shows a weak correlation with other variables (R = 0.049, P = 0.616). There is a significant correlation between having a family member with a parathyroid gland issue and other factors (R = 0.248, P < 0.010). The strongest correlation found is between having a family member who suffers or has suffered from kidney failure and other factors (R = 0.277, P = 0.004). Conclusion:  The weak correlations with age and gender indicate that these factors might not be central to the study's main findings. The strongest correlation found is between having a family member who suffers or has suffered from kidney failure and other factors.
Social Solidarity of The Wadiabero-Haiya People Diaspora
Authors: Alwi Alimin , Ram St. Wijdanah , Dinda La Ode
Published: December 2024

The problem with migrant communities is that they often only show the phenomenon of earning a living for their families. It is not uncommon for migrant communities to live in one area and not show solidarity behavior, especially in their hometown. In contrast to the Wadiabero-Haiya migrants who show solidarity behavior for their hometown, namely in Wadiabero Village, Gu District, Central Buton Regency. The research uses descriptive qualitative methods, data obtained through participant observation, in-depth interviews, and documentation studies. The results of this research show that: (1) the Wadiabero-Haiya diaspora is spread across the archipelago and neighboring countries; In the archipelago, it is distributed on Papua Island, Maluku Island and its surroundings, on Sulawesi Island, Java Island, Kalimantan Island and Sumatra Island. In neighboring countries, spread across Sabah and Sarawak (2) ways to increase the solidarity of the Wadiabero-Haiya Diaspora Community, namely religious education, introduction to culture and social values, and example; (3) a form of social solidarity, namely mechanical solidarity in the form of a shared view to advance one's hometown, and organic solidarity in the form of mutual need between migrants from different areas for one's hometown. The solidarity created in Wadiabero Village is visible in religious activities, arts activities, and sports activities.
Nurturing Professional Development in TESOL: A Community of Practice Perspective
Authors: Gougou Saman Ange-Michel , Paschal Mahona Joseph
Published: December 2024

The focus of this paper was to explore the challenges facing the effectiveness of teaching the English Language in TESOL and assess the role of communities of practice groups in overcoming challenges facing the effectiveness of teaching the English Language in East and West Africa. The study employed qualitative research through a virtual ethnography approach. Data were collected through participative observation and interviews in communities of practices and platforms online. Findings established that lack of teaching materials, poor teaching environment, and lack of opportunities for a Community of Practice and professional development were among the challenges that have been hindering the effectiveness of teaching the English Language in the field of TESOL in East and West Africa. Online professional development offered by Community of Practice groups, sharing English teaching materials, and opportunities to support school-based teacher education and training were among the strategies revealed by Community of Practice used by teachers to improve their teaching in TESOL. As a result, the study recommends that cultivating communities of practice and sharing professional development opportunities provide a continuous learning support system for updating English teaching strategies and providing effective skill acquisition in a sustainable and inclusive educational system.
The Modernist and the Contemporary: A Graphological – Comparative Analysis of the Selected Poems of Emily Dickinson and Lang Leav
Authors: Ogayan Hazel Chilion , Pedida Jefferson Alberto
Published: December 2024

The purpose of this study is to conduct a stylistic analysis of the selected poems of Emily Dickinson, a 19th-century poet, and Lang Leav, a contemporary poet, focused on the graphological level of the poems. The researcher selected four poems by Dickinson and Leav as the literary texts to be analyzed. Using comparative stylistic analysis, the study aims to look for the graphological features woven in the poems of Dickinson and Leav. The graphological features in the selected poems were also compared to find any significant similarities and differences between the styles of the two poets considering that they belong to different periods. Lastly, the graphological features were analyzed to know their possible effect on the meaning of the poems. As a result, archaism, eye dialect, unconventional use of em dash and capitalization, inconsistent number of lines in each stanza, and inconsistent number of words in each line were found in the selected poems of Dickinson while Leav's selected poems contain eye dialect, diacritics, minimal use of punctuation, absence of capitalization, italics, and the inconsistent number of words in each line of the poems. It was also revealed that their graphological features have more differences than similarities and the effect of these graphological features in the selected poems is mainly for emphasis and to add to the visual elements of the literary texts.
The Effect of Formal Shopping Centers in Townships on Street Vending in South African Townships
Authors: Ntlhe Daphne
Published: December 2024

Most governments discourage informal trading, labeling it as contradictory to development. In this regard, informal trading is considered one of the leading causes of street congestion, crime, dirt, and threatening public order.   Residents in low-income and informal settlements use street vending as a livelihood method due to scarce work opportunities in the formal sector of South Africa’s economy. This paper examines the effect of formal shopping centers in townships on street vending in South African townships. The study used a qualitative approach and collected data from secondary sources and a questionnaire. The study concluded that shopping centers have a positive impact on street vending. Street vendors and shopping centers complement each other.
Analysis of the Concept of Zina in Tafsir Fii Dzilalil Qur'an by Sayyid Quthb and Its Relationship with Al-Maqashid Al-Khamsah
Authors: Didik Hariyanto  , Mahfud  , Muhammad Irwinsyah Putra  , M. Aufa
Published: December 2024

This study aims to explain how tafsir fii Dzilali Al-Qur'an interprets the verses of zina in the Qur'an and how it relates to Hifzu An-Nasl, one of the parts of Al-Maqashid Al-Khamsah. One of the objectives of this study is to increase the collection of knowledge, provide references for research and scientific work, and provide knowledge about life before and after marriage. This research is a type of library research, and the model used is a qualitative research method that produces descriptive data. The study found that Sayyid Qutb, in his book Fii Dzilali of the Qur'an, argued that adultery is tantamount to murder, both physically and mentally to the child. The relationship between the interpretation of the verse zina and the meaning of murder is very closely related to Hifzu An-Nasl, one part of Al-Maqashid Al-Khamsah, because there is no adequate treatment for minors.
Implementing Green Supply Chain Management in Paper Waste Management at Indonesian Higher Education Institutions: A Case Study of the Paper Recycling Ecosystem
Authors: Aisyah Siti , Sentosa Ilham , Ahmad Yahaya Ahmad Naim
Published: December 2024

This study examines the implementation of Green Supply Chain Management (GSCM) practices in managing paper waste within Indonesian higher education institutions, focusing on the influence of recycling infrastructure, subjective norms, and recycling awareness on campus sustainability. Employing a quantitative approach with data from 224 students, the study utilized Structural Equation Modelling (SEM) to evaluate relationships among key variables: Paper Waste Capacity (PWC), Subjective Norms (SN), Recycling Awareness (RA), and Ecosystem Sustainability (ES). Findings indicate that enhanced paper waste capacity significantly affects subjective norms around recycling, while subjective norms positively influence individual recycling awareness. Both subjective norms and recycling awareness significantly contribute to ecosystem sustainability, suggesting that GSCM practices, supported by accessible recycling infrastructure and normative reinforcement, can foster a culture of sustainability within universities. This study also highlights the importance of creating a recycling-supportive environment through social campaigns and peer initiatives. The results underscore the broader potential of GSCM as a model for promoting environmentally responsible behaviours in educational settings and beyond. While limited by its specific context, the study calls for further research across diverse institutions and regions to expand understanding of GSCM's impact on sustainability practices
The security function of the community protection unit in the Teling Atas Urban Village, Manado City
Authors: Kandung Richard , Mokat Jetty E. H , Bulo Laurens
Published: December 2024

This research aims to find out, analyze and describe 1) The Security Function of the Community Protection Unit (Satlinmas) in Teling Atas urban village, Manado City has not run optimally, and 2) Determinant factors of the Security Function of the Community Protection Unit in Teling Atas urban village, Manado City. This research used a qualitative research design with a contextual research that makes humans as instruments and is adapted to a natural situation in relation to data collection which is generally qualitative in nature. The results showed that 1) in terms of Member Capacity, so far Satlinmas members in Teling Atas urban village, Manado City have never participated in education and training; 2) in terms of Facilities and Infrastructure, in carrying out security tasks, Satlinmas has not been supported by adequate facilities and infrastructure; 3) in terms of Coordination with the provincial government, district / city, sub-district to the village / urban village level is quite good but not optimal. While coordination with local residents is quite well established; 4) in terms of Budget, there is no budget organized in the Manado City Regional Budget (APBD) through Teling Atas Urban Village for operational costs of carrying out security patrol tasks, procurement of uniforms, supporting equipment for Satlinmas members as well as monthly allowances/honors; 5) in terms of Community Participation, Community participation is very limited.
Implementation of regional regulation number 3 of 2023 concerning the protection of women and children in East Bolaang Mongondow Regency
Authors: Pangalima Mohamad Iksan , Mamonto Fitri , Tarore Steven
Published: December 2024

This study aims to determine, analyze and interpret the implementation and inhibiting factors of the implementation of Regional Regulation Number 3 of 2023 concerning the Protection of Women and Children in East Bolaang Mongondow Regency. This type of research is descriptive with a qualitative approach based on the results of observations and interviews. This research analysis uses the concept of public policy implementation of George C. Edward III. The results showed several things, namely (a) the support of regional apparatus was very optimal; (b) the form of commitment and cooperation of vertical agencies was carried out through a Memorandum of Understanding (MoU); (c) the stipulation of Regional Regulation Number 3 of 2023 proves the alignment of the local government to be present in the midst of society, and play an active role in implementing the protection of women and children; (d) budget shortages do not affect the socialization of prevention in the field, and are not significant with the increase in cases of violence against women and children; (e) supporting infrastructure for reunification at the Regional Technical Implementation Unit (UPTD) is very limited, as well as other facilities such as office buildings are also not yet available; and (f) existing resources are not yet optimal, and professional staff are still needed. The main inhibiting factors for implementing this regulation are resources in the context of human resources (staff) where professional personnel are still needed in the field of empowerment and case handling and equipment resources (facilities) where facilities are still needed in the form of office buildings and safe houses for the operationalization of the implementation of this regulation.
Optimizing Transportation Costs for Distribution of Food Products Using the Modified Distribution (Modi) Method in Medan City (Case Study: Pt. Indomarco Adi Prima)
Authors: Farhan Luthfi , Rakhmawati Fibri
Published: December 2024

Every company in the world always hopes for the maximum possible profit so that the company's life cycle runs well. For this reason, the company must be able to manage the costs used in such a way so that there is a gap between the company's expenses and income. PT. Indomarco Adi Prima is one of the companies operating in the food products sector which still finds it difficult to determine the right method for optimizing transportation costs. Therefore, this research aims to obtain optimal transportation costs at PT. Indomarco Adi Prima in the city of Palu using the Modified Distribution (MODI) method. The results of this research show that before implementing the Modified Distribution (MODI) method the transportation costs incurred by PT. Indomarco Adi Prima, which is IDR. 61,510,000 and the resulting transportation costs after using the Modified Distribution (MODI) method are IDR. 55,565,000. This shows that PT. Indomarco Adi Prima can optimize transportation costs for the distribution of food products in December 2023 with distribution cost savings of IDR. 5,945,000 or around 10.7%.
Potensi Permasalahan Penetapan Kantong Plastik Sebagai Obyek Cukai ditinjau dari Perspektif Penegakan Hukum
Authors: Nasution Aulia Arif
Published: December 2024

Latar belakang: Perluasan Obyek Cukai salah satu instrument pemerintah untuk menekan konsumsi barang tertentu yang akan dijadikan obyek cukai baru dan di lain sisi meningkatkan penerimaan negara pada sektor cukai. Plastik merupakan salah satu barang yang diproyeksikan akan menjadi obyek cukai yang baru. Pertimbangan pertimbangan harus diambil pemerintah selain dari perspektif penerimaan negara ada perspektif lain yang harus diperhatikan yaitu penegakan hukum
Metode penelitian: Penelitian ini adalah penelitian yuridis normatif dilakukan dengan menelaah peraturan perundang undangan yang telah atau pernah ada terkait penetapan obyek cukai. Penelitian juga dilakukan dengan survey terhadap pegawai di lingkungan DJBC khususnya unit pengawasan terkait pengawasan dan penegakan hukum khususnya obyek cukai yang akan diproyeksikan pada masa yang akan datang berupa kantong plastik
Hasil penelitian: Permasalahan permasalahan terkait penetapan kantong plastik sebagai obyek cukai antara lain karakteristik yang ditetapkan undang undang cukai atas barang kena cukai tidak keseluruhannya mengena pada kantong plastik. Permasalahan berikutnya terkait dengan metode pelunasan yang akan diterapkan. Dengan keumuman penggunaan kantong plastik maka pelaksanaan pelunasan cukainya lebih tepat dengan cara pembayaran. Pelunasan dengan cara tersebut menimbulkan konsekuensi pengawasan pada sentra sentra produksi kantong plastik, Pengeluaran dari pabrik harus diawasi secara berkesinambungan karena itu adalah saat pelunasan cukai. Kewajiban pengawasan tersebut menjadi permasalahan baru berhubungan dengan keterbatasan jumlah pegawai DJBC. Permasalahan terakhir adalah kantong plastik merupakan bahan yang bisa di daur ulang sehingga potensi pajak berganda atas barang yang sama dimungkinkan dapat terjadi,
Kesimpulan: Dari keseluruhan permasalahan dapat ditarik kesimpulan bahwa penambahan obyek cukai kantong plastik merupakan kebijakan yang tidak tepat apabila ditinjau dari perspektif penegakan hukum.
Manajemen Stres Kerja: Solusi Dampak Pandemi Covid-19
Authors: Manalu Tressia , Pandiangan Gita , Samosir Rut , Aprinawati Aprinawati , Khaira Imamul
Published: December 2024

Penelitian ini bertujuan untuk mengeksplor manajemen stres kerja yang dihadapi karyawan di berbagai sektor selama masa pandemi Covid-19 melalui pendekatan studi kasus. Metode yang digunakan adalah kualitatif dengen mengumpulkan data melalui pengamatan pada berita media online. Studi ini melibatkan beberapa karyawan dari berbagai sektor yang mengalami tekanan stres kerja akibat perubahan cara kerja dan ketidakpastian situasi. Hasil penelitian menunjukkan bahwa pandemi telah meningkatkan tingkat stres di kalangan karyawan, yang berdampak negatif pada produktivitas dan kesehatan mental. Faktor yang mempengaruhi meningkatnya stress kerja disebabkan oleh beberapa hal diantaranya faktor lingkungan, organisasi, dan individu.  Oleh karean itu, penelitian ini menyoroti pentingnya manajemen stres kerja untuk menjaga produktivitas dan kesehatan mental karyawan di berbagai sektor di tengah tantangan pandemi. Penelitian ini juga merekomendasikan penerapan strategi manajemen stres yang efektif untuk meningkatkan kesejahteraan psikologis karyawan dan kinerja organisasi di masa krisis ini.
Analisis Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya Dan Penilaian Kinerja Pada PT XYZ Kota Medan
Authors: Ranjita Ranjita , Azhar M. Karya Satya , Ika Desi
Published: December 2024

Penelitian ini bertujuan untuk mengetahui penerapan dari akuntansi pertanggungjawaban yang diterapkan pada PT XYZ Kota Medan dan efisiensi pengendalian biaya yang dilaksanakan pada PT XYZ Kota Medan. Dalam melakukan penelitian ini digunakan metode deskriptif kualitatif. Sedangkan pengumpulan data dilakukan dengan teknik observasi, wawancara dengan pejabat setempat mengenai penerapan akuntansi pertanggungjawaban pada perusahaan tersebut dan dokumentasi yaitu mengumpulkan dokumen berupa laporan keuangan perusahaan.
Dari hasil penelitian ini dapat disimpulkan bahwa penerapan dari akuntansi pertanggungjawaban yang diterapkan pada PT XYZ Kota Medan sudah mengimplikasikan akuntansi pertanggungjawaban sebagai alat pengendalian biaya dengan baik, ini dapat dilihat pada pengklasifikasian atau pemisahan biaya yang terkendali dan biaya tak terkendali dan pada Laporan Realisasi Angaran yang menunjukkan selisih menguntungkan. Laporan pertanggungjawaban biaya dan penerapan sudah diterapkan secara efisien. Pada PT XYZ Kota Medan juga sudah menggunakan biaya secara efektif berdasarkan Laporan Realisasi Anggaran yang realisasi dihasilkan masih di bawah anggaran yang ditetapkan.
Implementasi PSAK Dalam Pencatatan Dan Penilaian Persediaan Barang Pada CV. Bintang Keramik Kota Gunungsitoli
Authors: Laoli Sonifati , Zebua Serniati , Waruwu Noviza Asni , Zai Kurniawan Sarototonafo
Published: December 2024

Penelitian ini bertujuan untuk menganalisis implementasi PSAK dalam pencatatan dan penilaian persediaan barang pada CV. Bintang Keramik Kota Gunungsitoli. Fokus utama dari penelitian ini meliputi tiga aspek penting. Pertama, untuk mengetahui penerapan PSAK dalam pencatatan persediaan barang di perusahaan tersebut. Kedua, untuk mengevaluasi kesesuaian antara praktik pencatatan persediaan barang di CV. Bintang Keramik dengan ketentuan PSAK yang berlaku. Ketiga, untuk mengidentifikasi kendala yang dihadapi oleh perusahaan dalam mengimplementasikan PSAK, baik dalam pencatatan maupun penilaian persediaan barang. Metode yang digunakan dalam penelitian ini adalah analisis kualitatif melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa meskipun CV. Bintang Keramik telah menerapkan sebagian besar ketentuan PSAK, masih terdapat beberapa ketidaksesuaian dan kendala operasional yang perlu diperbaiki untuk mencapai kepatuhan penuh terhadap standar yang ditetapkan. Dalam implementasi PSAK 14 tentang persediaan, CV. Bintang Keramik Kota Gunungsitoli menghadapi sejumlah kendala yang memengaruhi efektivitas pencatatan dan penilaian persediaan barang. Salah satu kendala utama adalah kompleksitas dalam mencatat dan mengukur biaya perolehan persediaan secara akurat. Menurut PSAK 14, biaya perolehan harus mencakup semua biaya yang terkait langsung dengan pembelian, seperti harga beli, biaya pengiriman, dan biaya penyimpanan.

Kata kunci : PSAK, Pencatatan Penilaian Barang
Analisis Efektivitas Sistem Informasi Akuntansi Dalam Meningkatkan Transparansi Pengelolaan Keuangan Badan Usaha Milik Desa (Bumdes) Di Desa Simae’asi Kecamatan Mandrehe Kabupaten Nias Barat
Authors: Gulo Mareyaman , Zebua Dedi Irawan , Telaumbanua Eliagus , Hulu Tri Hartati Sukartini
Published: December 2024

Penelitian ini bertujuan untuk mengetahui efektivitas sistem informasi akuntansi dalam meningkatkan transparansi pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Desa Simae'asi Kabupaten Nias Barat. Objek penelitian ini adalah badan usaha milik desa lalawa’auri yang berlokasi di Desa Simae’asi Kecamatan Mandrehe Kabupaten Nias Barat. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif. Adapun sumber data yang digunakan yaitu data prime dan sekunder. Data primer berupa hasil wawancara dari subjek penelitian. Sedangkan data sekunder diperoleh dari berbagai literatur yang berhubungan dengan topik penelitian ini. Hasil penelitian menunjukkan bahwa implementasi sistem informasi akuntansi di BUMDes Desa Simae'asi telah memberikan dampak positif terhadap transparansi pengelolaan keuangan, meskipun masih terdapat beberapa kendala seperti keterbatasan pelatihan dan infrastruktur teknologi. Penelitian ini menemukan bahwa Penerapan sistem  informasi akuntansi di BUMDes Lalawa’auri desa simae’asi menggunakan sistem informasi akuntansi semi manual yang menggabungkan metode manual dan komputerisasi dengan aplikasi SIA BUMDes. Aplikasi ini dikembangkan oleh BPKP, mendukung pengelolaan akuntansi dengan lebih profesional dan aplikatif. Efektivitas sistem informasi akuntansi di BUMDes lalawa’auri telah menunjukkan efektivitas dalam hal ketepatan waktu pelaporan dan akurasi data. Meskipun adanya keterlambatan dalam pelaporan, sistem ini telah memenuhi kriterial efektivitas dalam memberikan informasi yang tepat waktu dan akurat.
 
Kata kunci: Sistem Informasi Akuntansi, Transparansi Keuangan, BUMDes, Pengelolaan Keuangan
Analisis Komparatif E-Service Quality Pada E-Wallet, Ovo Dan Dana Di Kalangan Mahasiswa Fakultas Ekonomi Universitas Nias
Authors: Mendrofa Haseleli Foni , Telaumbanua Aferiaman , Gea Jeliswan Berkat Iman Jaya , Bu'ulolo Nanny Artatina
Published: December 2024

Penelitian ini menganalisis E-Service Quality pada E-Wallet OVO dan DANA di kalangan mahasiswa Fakultas Ekonomi Universitas Nias.Terdapat permasalahan yang diamati oleh peneliti yaitu Mahasiswa merasakan bahwa e-wallet sangat bergantung pada jaringan internet dan cukup sering mengalami masalah koneksi yang cukup lambat bahkan error, saldo lenyap tanpa adanya pemberitahuan dan masih terbatasnya merchant yang ikut serta. Selain itu beberapa mahasiswa juga mengalami masalah dalam mengakses fitur yang informasinya kurang dipahami dan sulit digunakan, akses login yang gagal, kendala dalam meng-upgrade layanan, tingkat keamanan yang rendah sehingga akun berpeluang untuk diakses oleh pihak ketiga, respon customer serviceaplikasi e-wallet yang dinilai sangat lambat dalam menanggapi permasalahan pengguna, dan batas waktu layanan yang terbatas untuk top-up serta penarikan pada beberapa merchant yang sudahbekerja sama dengan OVO dan DANA. Penelitian ini bertujuan untuk membandingkan perbedaan kualitas elektronik layanan (e-service quality) melalui penggunaan OVO dan DANA di kalangan mahasiswa Fakultas Ekonomi Universitas Nias. Dalam melakukan penelitian ini, peneliti menggunakan metode penelitian kuantitatif dengan teknik analisis uji kualitas data dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan signifikan antara kualitas pelayanan OVO dan DANA, yang dapat dilihat dari aspek keandalan, daya tanggap, keamanan, kualitas informasi, dan kemudahan penggunaan. Dibandingkan dengan pengguna OVO, pengguna DANA merasa bahwa kualitas pelayanan yang diberikan lebih sesuai dengan harapan mereka.
 
Kata kunci: Analisis komparatif, DANA, e-wallet, OVO,
Pengendalian Persediaan Barang Dagang Menggunakan Metode Economic Order Quantity (EOQ) Pada Toko Besi Sadarman Di Kota Gunungsitoli
Authors: Bu'ulolo Yusmidar , Mendrofa Martha Surya Dinata , Gea Jeliswan Berkat Iman Jaya , Harefa Idarni
Published: December 2024

Persediaan barang dagang merupakan salah satu aset yang penting bagi perusahaan karena persediaan dapat mempengaruhi aktivitas operasi perusahaan dan kelancaran keuntungan perusahaan. Maka dari itu perusahaan memerlukan pengendalian persediaan yang efektif dan efesien. Penelitian ini bertujuan untuk mengetahui bagaimana pengendalian persediaan barang dagang pada Toko Besi Sadarman, untuk mengetahui penerapan pengendalian persediaan barang dagang dengan menggunakan metode Economic Order Quantity (EOQ) pada Toko Besi Sadarman dan menentukan safety stock yang optimal untuk mengatasi kekurangan persediaan pada perhitungan metode Economic Order Quantity (EOQ). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Hasil penelitian ini membuktikan bahwa menggunakan metode EOQ lebih efisien dari metode yang digunakan oleh Toko. Penerapan metode EOQ dapat mengurangi total biaya yang harus dikeluarkan oleh Toko Besi Sadarman pada tahun 2022 yaitu sebesar Rp 18.624.719 dan pada tahun 2023 Toko besi dapat mengurangi total biaya yang harus dikeluarkan yaitu sebesar Rp 21.300.556. Dengan menerapkan metode EOQ, toko dapat menentukan jumlah persediaan pengamanan (safety stock) serta titik pemesanan kembali (Reorder Point). Maka  Toko Besi Sadarman sebaiknya menggunakan metode  EOQ.
 
Kata Kunci : Economic  Order  Quantity (EOQ),  Pengendalian  Persediaan  Barang Dagang, safety stock, Reorder Point
Pengaruh Teknologi Informasi Terhadap Kinerja Pegawai Pada Kantor Camat Hiliduho Kabupaten Nias
Authors: Telaumbanua Mei Kharisman , Hulu Fatolosa , Waruwu Meiman Hidayat , Telaumbanua Eliagus
Published: December 2024

Penelitian ini bertujuan untuk mengetahui pengaruh teknologi informasi terhadap kinerja pegawai pada Kantor Camat Hiliduho Kabupaten Nias. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pengumpulan data melalui kuesioner yang dibagikan kepada pegawai di Kantor Camat Hiliduho. Data yang terkumpul dianalisis menggunakan analisis regresi linier sederhana untuk mengukur seberapa besar pengaruh teknologi informasi terhadap kinerja pegawai. Hasil penelitian menunjukkan bahwa teknologi informasi memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Hal ini dibuktikan dengan nilai Koefisien Determinasi (Adjusted R Square) sebesar 0,756, yang menunjukkan bahwa teknologi informasi mampu menjelaskan variasi kinerja pegawai sebesar 75,6% setelah disesuaikan dengan jumlah sampel dan variabel independen yang digunakan dalam penelitian. Sisa sebesar 24,4% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini. Dengan demikian, dapat disimpulkan bahwa peningkatan penggunaan teknologi informasi secara efektif berperan penting dalam meningkatkan kinerja pegawai di Kantor Camat Hiliduho Kabupaten Nias. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengambil kebijakan dalam mengoptimalkan pemanfaatan teknologi informasi untuk meningkatkan kinerja pegawai di sektor pemerintahan.
 
Kata kunci: Teknologi Informasi, Kinerja Pegawai
Analisis Efektifitas Sistem Informasi Akuntansi Penjualan
Authors: Marwa Shafa , Ardila Isna
Published: December 2024

Tujuan penelitian ini adalah untuk menganalisis keefektifan sistem informasi akuntansi penjualan minyak kelapa sawit pada PT Perkebunan Nusantara IV Regional I Medan, berdasarkan indikator-indikator seperti kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna, dan keuntungan perusahaan. Objek penelitian adalah PT Perkebunan Nusantara IV Regional I Medan, dengan sumber data yang mencakup data primer dan sekunder. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, dan teknik pengumpulan data dilakukan melalui wawancara. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penjualan minyak kelapa sawit telah beroperasi dengan baik, sesuai dengan Standar Operasional Prosedur (SOP) yang diterapkan oleh perusahaan. Sistem ini terbukti efektif berdasarkan berbagai indikator yang digunakan untuk menilai efektivitasnya, mencakup aspek akurasi, kecepatan, serta kemudahan dalam pelaporan dan pengawasan transaksi penjualan. Hal ini menunjukkan bahwa sistem tersebut mampu mendukung proses bisnis perusahaan secara optimal, menjaga kepatuhan terhadap SOP, dan meningkatkan efisiensi operasional.
Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson
Authors: Rivandi Muhammad , Meirina Elsa , Zulvia Dewi , Susanti Febsri
Published: December 2024

Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach