bluuebunny/crossref_metadata_2025 huggingface dataset:
EXPLORING LITERATURE REVIEW METHODOLOGIES IN INFORMATION SYSTEMS RESEARCH: A COMPARATIVE STUDY
Authors: Chukwuere J. E.
Published: January 2024

This research conducts a thorough examination and comparative assessment of various approaches to literature review methods employed in the field of information systems (IS) research. The study aims to pinpoint both the positive and negative aspects of these literature review methodologies used in IS research and to offer useful recommendations for information systems researchers who endeavor to conduct top-notch literature review studies. The analyzed literature review methodologies comprised eleven varied methodologies such as narrative review, systematic literature review, critical literature review, realist review, meta-narrative review, mixed-methods review, rapid review, realist review, framework synthesis, mini literature review, and conceptual literature review. The results of this study bear significant consequences for scholars who aim to carry out thorough and organized literature review studies in the field of information systems research, ultimately enhancing the standard and precision of research in this domain. According to the research, different approaches to literature review have their own advantages and disadvantages that should be taken into account based on the research question, available resources, and objectives.
FINANCIAL FEASIBILITY ANALYSIS OF SWEET ORANGE PRODUCTION IN SINDHULI, NEPAL
Authors: Dhakal Nishma , Kunwar Binayak , Subedi Karishma , Adhikari Debraj
Published: January 2024

Although the sweet orange business has been one of the prime sources of income for farmers of the Sindhuli district of Nepal, they are still unaware of the feasibility of this business. Therefore, research was conducted with the objective of analyzing the feasibility of sweet oranges in Sindhuli. Data sources for the study included both primary and secondary sources. To acquire primary data for the study, focus group discussions and household surveys via questionnaires were done, while secondary data were extracted from various journals, research articles, annual reports, and publications of governmental institutions. A total of 95 respondents were selected using simple random sampling from the Golanjor rural municipality. The Benefit Cost Ratio (BCR), Net Present Value (NPV), Internal Rate of Returns (IRR), and Pay-Back Period (PBP) were used to assess the feasibility. From the analysis, the BCR, NPV, IRR, and PBP were calculated to be 2.09, NPR 23,863,688, 32.44%, and 6 years, 10 months, and 18 days, respectively. A BCR of more than one, a positive NPV, an IRR greater than the bank rate, and a payback period shorter than the 20-year project duration indicated that sweet orange production in Sindhuli is financially feasible and lucrative. Likewise, the result of the sensitivity analysis suggested that the sweet orange production business can also withstand the undesired conditions, such as a decrease and increase in production cost and price, respectively, by 10% and delayed production by 1 year.
VALUE CHAIN ANALYSIS OF TOMATO SUB-SECTOR IN BHAKTAPUR DISTRICT, NEPAL
Authors: Paudel Santosh , K.C. Naturally
Published: January 2024

The value chain status of tomatoes in Bhaktapur, Nepal, was investigated in 2022. 60 households were randomly selected and interviewed using a pre-designed semi-structured interview schedule. Tomato farmers, traders, and extension personnel were the primary sources of primary data. Descriptive statistics were employed in SPSS and Microsoft Excel for analysis. 60 farmers were selected through the purposive selection process, which involved participants from two rural municipalities and one municipality. The marketing aspect was researched by ten traders (wholesalers and retailers). The household survey of primary data was conducted using a semi-structured interview schedule, with secondary data obtained through peer-reviewed journals, articles, websites, organizational publications, AKC, and PMAMP profiles. The variable cost of tomato cultivation was found to be NRs. 75,920, and tunnel construction was the major cost among the total costs of tomato cultivation. The gross return of tomatoes was found to be NRs 1,48,000, with a profit of NRs. 72,080 /ropani. The tomato enterprise was highly profitable with a BC ratio of 1.94. market margin was NRs.35/kg, and producer’s share was 53.33% in the mostly used market channel. The average farmer’s gate price of tomatoes was NRs 40/kg and the consumer’s price was NRs.75/kg. There were three distinct marketing channels. Tomato prices are heavily influenced by middlemen. Even though they were involved in packaging and grading, most farmers were unaware of how tomatoes are valued. The number of tomato farmers on their own land is around 30%. Srijana was the most cultivated variety. The major marketing challenges faced by producers were low market prices, market availability, price fluctuations, perishable nature, and transportation shortcomings. Farmers were enthusiastic about tomato production despite the low productivity and market difficulties. According to the study, tomato cultivation in Bhaktapur could be highly profitable if the government provides special assistance.
PROFITABILITY AND RESOURCE USE EFFICIENCY OF CAPSICUM PRODUCTION IN CHITWAN DISTRICT, NEPAL
Authors: Badal Aarati , Bhatta Ashmita , Ojha Ankit
Published: January 2024

Unavailability coupled with inefficient and inappropriate use of resources is culminating into diminishing profitability and efficiency of vegetable production. This study aimed to analyze cost of production and resource use efficiency of capsicum enterprise in Chitwan district of Nepal uses Cobb-Douglas production function analysis to investigate the effects of different inputs on the returns from capsicum enterprise. Besides, descriptive statistics and t-test were also used. Primary data was collected from 66 randomly selected capsicum producers in Rapti Municipality and Bharatpur Metropolitan City using pre-tested semi-structured questionnaires. The total cost of production of capsicum in Chitwan district is NRs. 1,067,075.65 per ha; labour accounting the most of it at 22.14%. Capsicum production is found to be a profitable enterprise (BCR≈2). The return from capsicum production is likely to increase through improvements in use of fertilizer and plant protection inputs. Similarly, plant protection, seed and fertilizers are underutilized while labour, land preparation and harvest inputs are overutilized. In light of these findings, it is suggested that resources need to be allocated optimally in suggested proportions to get maximum returns. Also, labour costs can be minimized by introduction of mechanization for intercultural operations.
EFFECT OF DIFFERENT METHODS OF APPLYING INSECTICIDAL TREATMENTS FOR THE MANAGEMENT OF FALL ARMYWORM (SPODOPTERA FRUGIPERDA) IN DANG, NEPAL
Authors: Belbase Biroj , Kumar Sah Shrawan , Kumar Yadav Pankaj , Regmi Mahesh
Published: January 2024

Fall Armyworm is an invasive pest causing damage to more than eighty plant species which mainly prefers maize. It damages maize leaf as well as whorl resulting in yield reduction. An experiment was carried out using different methods of applying insecticidal treatments for the management of fall armyworm. The experiment was laid in Randomized Complete Block Design with three replications and eight treatments. The treatments included Spinosad @0.3ml/L normal spray, Spinosad – whorl treatment, Spinetoram @0.75ml/L – normal spray, Spinetoram – whorl treatment, Emamectin benzoate @0.4gm/L normal spray, Emamectin benzoate – whorl treatment, Azadirachtin – whorl treatment, Azadirachtin @3ml/L normal spray (Check). Total of three sprays were applied at 15 days interval and whorl treatments were applied at 15 days. Damage percentage was recorded from four rows in each plot excluding two outer rows. The observed measurements was statistically analyzed and presented. Results revealed that highest damage percentage (40.02, 38.20 and 29.29) was recorded with Azadirachtin-normal spray(3ml/L) and lowest damage percentage (23.02, 19.37 and 11.66) was recorded with Spinosad normal spray at three different scouting after each insecticidal treatment. As there is less amount insecticide applied through whorl treatment, whorl treatments are suggested to be more environmentally friendly. However, with highest (3.07) benefit cost ratio, most economic method was found to be normal spray of Emamectin benzoate (0.4gm/L).
EMPIRICAL ANALYSES OF FINANCIAL CREDIT ON SMALLHOLDER FARMER’S PRODUCTIVITY MODELLING FARMERS CREDIT ALLOCATION FROM RURAL BANKS IN SIERRA LEONE
Authors: Mohamed Massaquoi Saffa , Sahid Kanu Momodu , Lansana Mangoh Kenneth
Published: January 2024

Sierra Leone has experienced an increase in farmers’ accessibility to financial credit facilities in recent time. Financial credit plays a significant role in enhancing productivity and efficiency within the agricultural sector of emerging nations, and Sierra Leone is not exempt from this trend. The present study investigates the allocation of financial credit among farmers and its impact on technical efficiency. A three-stage sampling methodology was employed to gather cross-sectional data from a sample of 500 agricultural producers in Sierra Leone. The objective of this study was to evaluate the influence of financial support on agricultural productivity, with the ultimate goal of enhancing economic and technical efficiency. The evaluation of the effect of allocation techniques on technical efficiency is conducted through the utilization of the random frontiers truncated-normal with the conditional average model. The present study employed the Heckman treatment effect model and stochastic frontier analysis (SFA) to examine the production efficiency of smallholder farmers. The study’s empirical findings indicate that the provision of financial assistance by community banks has a notable and favorable impact on the technical efficiency of farmers. Despite the presence of many constraints, farmers’ access to financial financing remains limited. This is reflected in the total technical efficiency of farmers, which was measured at 0.81 (81%). This indicates that none of the farmers were able to achieve a production threshold of 1 (100%). Nevertheless, it is worth noting that the average disparity in efficiency between individuals who borrowed and those who did not borrow was 0.09, equivalent to a 9% variation. This finding provides further evidence supporting the notion that access to financial credit has a beneficial effect on the efficiency of farmers. This, in turn, leads to a reduction in the severity of poverty and extreme poverty. Despite facing challenges such as pest and disease infestations, financial constraints, and unpredictable weather conditions, the inefficiency model demonstrated that factors such as education, membership in a farmer-based organization, experience, access to credit, and participation in a government-sponsored mass spraying program had a notable and favorable influence on efficiency scores. Hence, it is advisable to propose a policy aimed at enhancing the accessibility of financial services from community and rural banking institutions that includes every group of smallholder farmers in Sierra Leone.
ECONOMIC IMPACT OF VALUE CHAIN DEVELOPMENT PROGRAMME ON FOOD SECURITY OF RICE FARMERS IN NIGERIA
Authors: Omotayo Olugbenga , Godfrey Ajayi Alabi. , Elizabeth Samuel Sunday. , Jeremiah Ebukiba. , Aluwong Aluwong
Published: January 2024

This study evaluated economic impact of value chain development programme (VCDP) on food security of rice farmers in Nigeria. Data of primary sources were used. A multi-stage sampling technique was used to select a total sample size of 292 rice farmers which comprises of 155 value chain development program beneficiaries and 137 non- beneficiaries. Data were analyzed using the following tools: descriptive statistics, food security index, Logit dichotomous regression model, F-Chow test, and t-test. About 61% and 27% of the beneficiaries and non-beneficiaries of value chain development program were food secured based on head count ratio. The 23 MCFE for beneficiaries and non-beneficiaries were 13203.954 Naira and 4759.605 Naira respectively. Gender (P< 0.10), household size (P< 0.01), farm experience (P< 0.10), access to credit (P< 0.05), and labour input (P< 0.10), were the significant factors influencing food security among the rice VCDP beneficiaries. The F-Chow test conducted reveals that the VCDP impacted positively on food security of rice farmers. The study recommends that interest rate free loans or low-interest loans should be made available to rice farmers to increase production and food security.
GROWTH AND DEVELOPMENT RESPONSE OF GAZANIA (GAZANIA RIGENS) TO DIFFERENT SOURCES OF CROP RESIDUES AS GROWING MEDIA
Authors: Kareem Abdul , Ahmad Aneeq , Waqas Muhammad
Published: January 2024

This study investigated effects of various crop residues on Gazania development and growth. A twenty-day pot research was conducted with transplant seedlings on various crop residues as media, including FYM+Silt (1:3), FYM+Silt (1:3) cockscomb and maize residues as treatment Silt as FYM+Silt control (1:3). Completely Randomized Design (RCBD) was applied to test the significance of the treatments and to compare them. The effectiveness data was. FYM+Silt (1:3) was noticeably better at competing with assessed crop residues. As a result, FYM+Silt (1:3) strongly influenced plant height (38.66 cm) with maximum number of leaves (392.00) and more number of branches (45.66) as the control. This result suggests that crop residues affect Gazania’s growth and productivity somewhat positively. In the meantime, FYM+Silt (1:3) are good medium for gazania’s growth performance.
RESPONSE OF WHEAT TO DIFFERENT ABIOTIC STRESS CONDITIONS: A REVIEW
Authors: Paudel Harikala , Bhandari Radhakrishna , Dhakal Anjali , Nyaupane Shivalal , Panthi Binod , Ram Poudel Mukti
Published: January 2024

Wheat serves as the number one crop for ensuring food and nutritional security in the world. The production and productivity of wheat have been greatly influenced by global warming and climate change which have created environments such as drought, heat stress, and saline conditions. To address the advances in the study of the response of wheat against such climatic implications, this review was done. Abiotic stress mainly affects the morphology, phenology, and physiology of wheat. Abiotic stress induces reactive oxygen species (ROS) in wheat causing a reduction in root, shoot, and reproductive growth. Impact on important yield-related traits such as spike length, grains per spike, grain weight, thousand-grain weight, and reduces the yield of wheat. The plant has earliness as a phenological, rolling of leaves as morphological, waxiness as physiological, and production of heat shock proteins and proline content as a biochemical defense. A proper study of these effects and responses at the genetic and molecular level is necessary to cope with the existing yield gap in a farmer’s field as compared to normal conditions. The study of wheat against such circumstances would help plant breeders identify stress-tolerant genotypes that could significantly contribute to eradicating existing hunger and malnutrition in the world.
PERFORMANCE EVALUATION OF NATURAL COAGULANTS FOR WASTEWATER TREATMENT
Authors: Imran Muhammad , Nasir Khan Shahbaz , Abid Saba , Safdar Khan Hafiz Muhammad
Published: January 2024

Fewer water resources and Wastewater is the main problem these days. There are many methods to treat water, one of them is coagulation and flocculation, used to remove impurities, turbidity, and absorbed metals in water. Aluminum, iron coagulant, charcoal, alum, and many other chemical methods are used for this purpose in industries. But these coagulants have bad effects on human health. So this study is to focus on alternatives of these coagulants by finding efficient natural coagulants. Good natural coagulants are those that contain protein soluble properties and basicity. Some of the Alternative coagulants are chosen; Moringa seed, neem leaves, eggshells, orange peels, and banana peels. Different coagulants are used to reduce TDS and oth er dissolved impurities from an industrial outlet water sample, to check the characteristics and efficiency of natural coagulants. These natural coagulants were then compared with commercially used coagulants. Each coagulant was studied in the spectrometer at a different wavelength and dilution, the sample was tested at different times after 5,10,15,20 minutes and by changing coagulant concentration. Moringa seed is most efficient, it shows up to 97% turbidity removal and 73% TDS removal. The controlled amount of banana peel absorbs up to 97% methyl orange dye. These Natural coagulants are easily available, cheap rates and have no side effects. Natural coagulants are a good alternative to commercially available natural coagulants. These can be prepared locally to treat sewage water and rainwater before discharge into groundwater or for use in agriculture purpose.
COGNITIVE PSYCHOLOGY DEVELOPMENT IN THE EARLY ADOLESCENCE
Authors: Zuhri Muhammad Noor
Published: January 2024

Abstract. "Teenager", a word that contains many kinds of impressions. Some people say that teenagers are a normal group, no different from other social groups. While some other parties consider teenagers as a group that often causes difficulties for parents. In addition to this opinion, there are also those who argue that youth is a potential that needs to be utilized. (Mappiare, 1982). However, the opinion of teenagers about his personality, then they will show a different impression. Some of them may speak of adults' indifference or indifference to their group. There are also those who will give the impression that their group is a minority with their own "world" and cannot be touched by their parents. Based on the impressions presented, it is very important that teenagers are a potential group to work with. This is because youth are a group that has responsibility for the nation and the future. In fact, in Indonesia, adolescent make up about a third of the total population. Especially in their youth, they have great vitality and patriotism. Thus, youth are the successors of the nation's hope. (Mappiare, 1982). Teenagers don't really belong. They are no longer included in the children's class, but are not yet fully accepted into the adult class. Adolescents are between children and adults. Therefore, adolescence is often called the period of "identity search" or the period of "storm, storm". However, adolescence is a developmental period that is currently in the potential of childhood, both cognitively, emotionally, and physically. (Hartinah, 2008). The rapid intellectual development of adolescents in the way of thinking allows them to integrate into adult society, but it is also the most prominent feature of all periods. Continuity of intellectual development makes teenagers able to think formally. This stage allows teens to think more abstractly, test assumptions, and consider the opportunities available to them rather than just seeing them for what they are. Intellectual ability like this is what distinguishes youth from previous times. In addition, the development of certain talents or interests among adolescents also begins to order and begins to decline based on factors that affect both themselves and their environment. All teenagers more or less have certain special interests that include various types. Intellectual development and special talents or interests are part of cognitive development that occurs in adolescents. This cognitive development affects a person's way of thinking, analyzing a problem, and a person's preferences for certain things.

Keywords: Cognitive, Emotional, Psychological, Teen
Pendidikan Karakter Generasi Muda Pada Era Global
Authors: Istiasari Tiray Anggraini , Hidayah Kafa , Indah Budhi , Safitri Lola
Published: January 2024

Abstract. This article was written using descriptive research methods. The study was conducted to determine the extent of character education in young generation. Seeing the rapid development of the times, many children, especially young generation, are less moral and socially good in social life. At this time, character education is very much needed to form the next generation of superior and quality nations by cultivating a responsible spirit to face this global era. Character education can optimize the development of a person's dimensions cognitively, physically, socially-emotionally, creatively, and spiritually. Character education aims to form and strengthen spiritual, moral, and ethical foundations so that humans are formed who are devoted to God Almighty, comply with applicable legal norms and rules, and can apply the noble values of the nation's culture.Keywords: Character education, young generation, Global era

 

Abstrak. Artikel ini ditulis menggunakan metode penelitian deskriptif. Penelitian dilakukan untuk mengetahui sejauh mana pendidikan karakter pada geneasi muda. Melihat pesatnya perkembangan zaman, banyak anak utamanya generasi muda ini yang kurang bermoral dan sosial yang baik dalam kehidupan bermasyarakat. Pada saat ini pendndikan karakter sangat dibutuhkan untuk membentuk generasi penerus bangsa yang unggul dan berkualitas dengan menumbuhkan jiwa bertanggungjawab untuk menghadapi era global ini. Pendidikan karakter dapat mengoptimalkan perkembangan dimensi seseorang secara kognitif, fisik, social-emosional, kreatif, dan spiritual. Pendidikan karakter bertujuan untuk membentuk dan memantapkan landasan spiritual, moral, dan etika sehingga terbentuk manusia yang bertaqwa kepada Tuhan Yang Maha Esa, mematuhi norma dan aturan hukum yang berlaku, serta dapat menerapkan nilai luhur budaya bangsa.Kata Kunci: Pendidikan karakter, generasi muda, Era global
Peran Penting Keluarga Dalam Tumbuh Kembang Kepribadian Anak
Authors: Rahmelia Dinda , Kailola Renauldo Elphid , Jamalludin Rojak , Zahroq Varikha Fatimatul
Published: January 2024

Abstract. Character education is very important; this is the main human capital for social life. Character education is also sustainable with morals. Gaining this knowledge is not only at school but also at home and in the social environment. Competition for quality human resources will occur in the coming year. Surely it will be a burden on us and our parents at this time. Creating quality human resources definitely requires good character, so it needs to be educated from an early age, to get used to good character in children.Keywords: -

 

Abstrak. Pendidikan karakter itu sangat penting, ini adalah modal utama manusia untuk berkehidupan sosial. Pendidikan Karakter juga berkesinambungan dengan moral.Mendapatkan ilmu ini bukan hanya di sekolah saja tetapi juga di rumah dan lingkungan sosial. Kompetisi SDM yang berkualitas akan terjadi pada tahun yang akan datang. Pasti itu akan menjadi beban kita dan orangtua saat ini. Menciptakan SDM berkualitas pasti membutuhkan karakter yang baik,maka perlu di didik sejak dini,untuk membiasakan karakter yang baik pada anak.Kata kunci: -
ESCUTA SENSÍVEL NA EDUCAÇÃO INFANTIL: UMA ABORDAGEM PEDAGÓGICA CENTRADA NA CRIANÇA
Authors: Lima Laíse Soares , De Oliveira Cavalcante Gicelma , Nayanne da Silva Santos Ingrid
Published: January 2024

O presente estudo tem como objetivo central analisar o processo de escuta das manifestações das crianças na educação infantil e sua incorporação nos planejamentos e efetivação da prática pedagógica. As discussões apoiam-se na perspectiva conceitual da Sociologia da Infância, na concepção de criança como produtora de cultura e linguagens. Os procedimentos metodológicos utilizados possuem como base uma pesquisa descritiva e exploratória com abordagem qualitativa. As observações na sala de referência de uma turma pré-escolar e a entrevista com a educadora responsável pela turma foram escolhidas como os instrumentos de produção de dados. As reflexões tecidas neste estudo tiveram como principais suportes teóricos o trabalho de pesquisadores como Belloni (2009); Corsaro (2011), Sarmento (2008), Rinaldi (2012), Friedmann (2019), Delgado e Müller (2005), e Müller (2006). A partir dos achados na pesquisa foi possível organizar três categorias de estudo: a) espaço/ tempo na rotina das crianças; b) o planejamento através das vozes das crianças; c) a percepção sobre as crianças e suas vozes. Os resultados evidenciaram uma participação minimizada, controlada, na qual a professora não utiliza estratégias pedagógicas para que as crianças participem ativamente se posicionando sobre o seu processo de aprendizagem. Conclui-se, diante disso, que as crianças são sujeitos competentes que precisam ser consideradas nas suas diversas linguagens, e ao visualizá-las como centro da proposta pedagógica é possível a realização de um trabalho significativo e participativo, com elas, que amplie seu desenvolvimento, o que afirma a importância da escuta sensível para elaboração e condução das ações educativas na educação infantil.
IMPACTOS DA FORMAÇÃO CONTINUADA COM JOGOS DIGITAIS PARA O ENSINO DE MÚSICA: UM ESTUDO COLABORATIVO
Authors: De Oliveira Ogata Beatriz , De Oliveira Sousa Sidinei , Fagundes Vargas Vinícius
Published: January 2024

A promulgação da Lei nº 13.278/16, que estabelece a obrigatoriedade dos conteúdos de música, artes visuais, teatro e dança na educação básica, juntamente com a crescente necessidade de formação docente, serviram de motivação para a pesquisa sobre o emprego de jogos digitais na formação continuada de docentes de música. Portanto, este estudo tem como objetivo investigar os impactos da formação continuada de um docente de música do Ensino Fundamental por meio da utilização de jogos digitais como ferramenta educacional. Para tanto, foi realizado um estudo qualitativo por meio de uma pesquisa colaborativa que envolveu a colaboração entre pesquisadores e um docente de música do ensino fundamental. A coleta de dados incluiu análise documental, observações, entrevistas e questionários. A análise textual discursiva (ATD) foi aplicada para examinar textos discursivos coletados. A análise dos dados revelou que a formação continuada de docentes por meio de jogos digitais foi validada, uma vez que promoveu o entusiasmo do docente e engajamento dos estudantes. Os resultados também apontaram para a importância do planejamento e reflexão no uso de jogos digitais e destacaram a colaboração entre pesquisadores e docentes. Esperamos que a estratégia pedagógica investigada neste estudo, com base na pesquisa colaborativa, apresente um enfoque pedagógico alternativo para o contexto da educação musical.
IMPACT ON LIQUIDITY, SOLVENCY AND PROFITABILITY IN THE STOCK PRICE
Authors: Kusumowati Dewi , Deda Ferdinandus Seran
Published: January 2024

This study aims to examine and analyze the effect of liquidity ratios (current ratio, quick ratio), solvency (debt to equity ratio, debt to assets ratio), and profitability (return on assets, return on equity) on stock prices in the manufacturing sub-sector of automotive companies that listed on the Indonesia Stock Exchange. This research is quantitative descriptive. The population in this study is the automotive sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study was determined by purposive sampling method in order to obtain a sample of 10 companies and a total of 50 observational data. The data source used was secondary data obtained from the Indonesia Stock Exchange. The type of data in this study is quantitative data. The analysis technique used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the Current Ratio, Debt to Equity Ratio, and Debt to Asset Ratio had no significant effect on stock prices. Meanwhile, Quick Ratio, Return on Assets, and Return on Equity have a significant effect on stock prices.
Implementasi job order costing pada Penjahit Citra di Sumba Timur
Authors: Nicolas Melanium Gloria , Sitinjak Norman Duma
Published: January 2024

Micro, Small and Medium Enterprises is a general term in the economic world of productive businesses owned by individuals and business entities that have met the criteria as micro enterprises. One of the businesses that fall into the criteria of a small business is a sewing business. The formulation of the problem from this research is "How is the system for calculating the cost of goods based on Job Order Costing in the "Image Tailor" business?". The purpose of this study is to find out the system of calculating the cost of goods based on Job Order Costing in the "Image Tailor" business. The data collection technique used a direct question and answer technique with the owner of the "Image Tailor" business in East Sumba and quoted data from the "Image Tailor" business. Cost of Orders or Job Order Costing is a method of calculating production costs in accordance with orders from consumers. In the calculation according to the Job Order Costing method, tailor overhead costs are calculated based on a proportion of 70% obtained from the total production of official uniforms divided by the total production in January 2022.
Penyusunan laporan keuangan UMKM berdasarkan SAK EMKM pada UMKM CV. Talida Citra Swara
Authors: Swargi Bayu , Puspita Wulan Dri
Published: January 2024

This research was conducted on CV. Talida Citra Swara which is one of the SMEs in the city of Malang. This study aims to determine financial management based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in SMEs CV. Talida Citra Swara. The type of research used in this research is a qualitative approach. The results of this study indicate that the understanding of business owners regarding financial management based on SAK EMKM is still low, and there is no financial record so that the owner cannot know the income earned. Preparation of Financial Statements Based on SAK EMKM on CV. Talida Citra Swara will have a positive impact on MSMEs, with the preparation of Financial Statements based on SAK EMKM, business owners can manage their business finances better.
Pengaruh sosialisasi pajak dan layanan Instansi terhadap kepatuhan wajib pajak Pajak Bumi dan Bangunan perkotaan dan pedesaan
Authors: Zagoto Reaksi , Zalogo Erasma Fitilai
Published: January 2024

This research was conducted to determine the effect of tax socialization and service quality on the compliance of land and building tax-P2 taxpayers in the village of Sisarahili Oyo, Onohazumba District. The population in this study were all village communities totaling 780 people. The sample was determined as many as 101 people using quota sampling. The data analysis method used is multiple linear regression. Hypothesis testing is carried out partially by using the t test and simultaneous or simultaneous tests using the F test. all data analysis processes use the SPSS 22 application. Based on the results of the study, the authors conclude that partially there is no effect of Tax Socialization on Tax Compliance, and partially Agency Services have a positive influence on Tax Compliance. The results of the simultaneous test of socialization and agency services variables have a positive influence on tax compliance. To increase Compliance of Urban and Rural Land and Building Taxpayers, related agencies need to provide Agency Services with due regard to physical evidence (tangibles), Reliability. and Empathy.
Faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak orang pribadi pelaku e-commerce di Kota Labuan Bajo
Authors: Jannah Miftahul , Sitinjak Norman Duma
Published: January 2024

Taxes are a definite source of contributing funds to the state. This study aims to analyze the factors that influence taxpayer compliance, namely taxpayer awareness, tax sanctions, and understanding of taxation. The population used in this study is individual taxpayers who are e-commerce actors in Labuan Bajo City. The sampling technique uses random sampling, the type of data used is primary data sourced from distributing online questionnaires. The questionnaire given to 40 respondents used a Likert scale of 1 to 5. The criteria in this study were e-commerce taxpayers who made sales through the Market Place Shopee application who are domiciled in Labuan Bajo City and individual taxpayers who do e-commerce the author's data sources in this study.The research analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that taxpayer awareness affects taxpayer compliance, tax sanctions do not affect taxpayer compliance, and understanding of taxation affects taxpayer compliance
Efektivitas pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Bondowoso
Authors: Anugerah Adellia , Handayawati Kuni , Fatimah Annisa
Published: January 2024

This study aimed  to determine the effectiveness of the regional taxes and regional levies on The Regional Original Income (PAD) at the Regional Revenue Agency of Bondowoso Regency in 2017-2021 (before and during the Covid-19 pandemic) and their policies. This research was processed by a qualitative descriptive method with interviews and documentation as data collection methods. The research data sources came from the Government Agency Performance Report (LKIP) of Bapenda and the Bondowoso Regency Regional Budget Realization Report for 2017-2021. The effectiveness ratio used as an analytical tool was in the form of a formula which was a comparison between the taxes and the budget multiplied by one hundred percent which was adjusted to the criteria for measuring effectiveness. The results showed the effectiveness of the regional taxes and the levies before the Covid-19 pandemic (2017-2019) with very effective criteria, namely 100% on the regional taxes and 106% on the regional levies. Meanwhile, the effectiveness of regional taxes and levies during the Covid-19 pandemic (2020-2021) has an effective criterion of 95% on the regional taxes and 75% on the regional levies.
Persepsi mahasiswa terkait kemampuan mendirikan usaha di Sukabumi
Authors: Pitriyani Amelia , Annisa Dinda Nur
Published: January 2024

The small number of SMEs is caused by untrained human resources. In order for SMEs to develop, human resources must also be qualified. Therefore, SMEs owners and workers must have managerial skills, abilities and knowledge. This study begins with a general theoretical framework on perceptions, SMEs and employment factors. The purpose of this study was to determine student perceptions about the ability to establish SMEs in Sukabumi and also to determine the positive impact of the SMEs sector both in the short and long term. This study uses a descriptive qualitative approach. The subjects of this study were students from the Wiyata Indonesia Institute of Management, Muhammadiyah University of Sukabumi, Nusa Putra University and Sukabumi Open University. The results showed that students' perceptions of SMEs were better than large companies in terms of quality and management relationships, authority and participation in decision making. College graduates have the potential to become suitable and valuable resources for the development of SMEs.
The Mediating Role of Consumer Trust in Influencing Student Orientation to Invest Using Ajaib App: A Framework Based on SEM-PLS
Authors: Suryaningsih Ika Barokah , Dewi Alis Puspita , Singgih Marmono , Sumani Sumani , Putri Rizky Atika Salsabila Ivabianca
Published: January 2024

This explanatory study aimed to examine the mediating role of consumer trust in influencing information quality and perceived security on intention to invest using the Ajaib Application. The data obtained by the distribution of online questionnaires. The sample used is 160 students in university. The data analysis conducted with SEM-PLS using SmartPLS 3. The results showed that both the information quality and perceived security, had a positive and significant effect on intention to invest. The results also indicate that consumer trust significantly mediates information quality and perceived security on intention to invest. It is recommended for companies to maintain the quality of existing information and improve application security in order to build the user trust so that they can encourage their intention to invest using the Ajaib application.
JUDITH RICH HARRIS AND HER CONCEPT OF SOCIALIZATION. CRITICAL ASPECTS
Authors:   Federal Scientific Center for Psychological and Interdisciplinary Research, Guseltseva Marina S. ,   Russian State University for the Humanities
Published: January 2024

The concept of socialization and the child’s personality development by Judith Rich Harris, a specialist in the field of developmental psychology, is discussed. Her innovative work at the turn of the 20th and 21st centuries contributed to the revision of ideas about the role of the environment and heredity in human development. J.R. Harris is best known as the author of the controversial books The Nurture Assumption: Why Children Turn Out the Way They Do (1998) and No Two Alike: Human Nature and Human Individuality (2006). She criticized the common view that parents and parenting styles in the family serve as determining factors in the development of children’s personality. The main idea of Judith Harris’s work is that a child’s personality is shaped more by his immediate social environment and heredity than by the deliberate efforts of parents and teachers. She argues that contextual sensitivity underlies human social adaptation. The child’s behavior is specific to the situation in which it was formed, and such behavior is spontaneously restructured when entering a different social environment, taking into account the requirements of the new situation. J.R. Harris argues that the upbringing that children receive in the family has no lasting effects on the personality development, unlike the behaviors that are formed by children outside the home. Children are socialized primarily through interactions with peers, and their personalities are developed through experiences growing up outside the family circle. Developmental psychology in general and socialization research in particular at the turn of the 20th and 21st centuries received incentives to revise established perceptions thanks to the successes of biological sciences, behavioral genetics and deciphering the human genome. Observations by linguists, ethnographers, biologists, and anthropologists also encourage modern psychologists to reconsider conventional concepts.
ABOUT SOME ADMISSION ISSUES TO THE ACTIVITY OF CARGO TRANSPORTATION BY ROAD TRANSPORT
Authors: KOBLOV PAVEL
Published: January 2024

The present article deals with peculiarities of the authorization procedure applied in the process of admission to the realization activities related to the transportation of goods by road. In the course of comparative legal analysis, it is established that in the related sphere of activity, related to the transportation of passengers by buses, as well as in certain types of cargo transportation, some peculiarities are applied cargo transportation, some peculiarities are applied. At the same time, the considered activity should be based on a risk-oriented approach, in which in which requirements for obtaining an authorization for a particular type of activity are determined on the basis of potential risk activities are determined on the basis of the potential danger of consequences of deviating from these requirements of deviations from these requirements. In view of the above, it is justified necessity to improve the authorization procedure for admission to such activities
Creación de valor en las empresas a través de las prácticas de la Responsabilidad Social Empresarial
Authors: Romero-Tamez María Monserrat , Treviño-Saldivar Eduardo , Saldivar Del Angel Roxana
Published: January 2024

Este artículo analiza el concepto de Responsabilidad Social Empresarial (RSE) alineado como una forma de valor para las empresas que se incluyen en el IPC del sector productos de consumo de la Bolsa Mexicana de Valores, observando las acciones de RSE que realizan las empresas y midiendo el desempeño financiero a través del ROE, ROA del periodo 2013 al 2017.
Factores que impactan los flujos operativos al capital de trabajo: análisis aplicado al sector de productos de consumo frecuente en méxico
Authors: García-Garza María Guadalupe , Ponce-González Margarita Amada , Martínez-Lerma Arturo
Published: January 2024

La investigación estudió el análisis del capital de trabajo y las razones de liquidez y prueba del ácido, las cuales muestran el escenario financiero de una empresa, el objetivo del proyecto es conocer cómo manejan el capital de trabajo en relación a los activos y pasivos a corto plazo para toma de decisiones de la alta dirección.Se estudió información literaria de diversos autores y un análisis cuantitativo de los estados financieros de las cinco principales empresas de productos de consumo frecuente en México, a través de la aplicación de las fórmulas de capital de trabajo y las dos razones de liquidez y prueba del ácido para conocer cual presentaba mejor liquidez.La conclusión es que Grupo Gigante, presenta un capital de trabajo constante, y mejor razón de liquidez de 2:1 y la peor evaluada Grupo Comercial Chedraui con capital de trabajo negativo y razón de liquidez por debajo de 0.78.
Uso de las Tecnologías de Información en la Nueva Administración Tributaria en México
Authors: Flores-Guajardo Fabiola Denisse , Flores-Silva Daniel Oswaldo
Published: January 2024

Globalization is a global phenomenon that the way of doing business in the current world and both operational areas, such as administrative, are influenced by this phenomenon. In fiscal aspects, relative to the tax form, it is not the exception. The Federal Tax Administration, has bet heavily on technology as a means of collection and indirectly has forced taxpayers to invest, update their way of operating and manage their businesses to comply with the new tax functions. The intensive use of technology in the tax area has helped the Tax Administration to have greater control and information about the operations carried out by taxpayers and using the tools allowed to comply with current tax provisions. Some of the most notorious benefits were the reduction of paper after the obligation of electronic invoicing as the only fiscal receipt and the physical space for the protection of information. This article demonstrates that the technological advances implemented by the Tax Administration in the Tax Reform 2014 in Mexico, from the taxpayers' perception and with information from the Tax Administration Service generate multiple benefits for the parties involved, however, the implementation has not It has been simple for taxpayers, since they require investment in computer equipment and training to understand each one of changes in tax regulations.
Genital Condyloma in a 2-Year-Old Child Secondary to Circumcision: A Case Report
Authors: Karabinta Y , Karambé T , Konaté M , Sylla O , Coulibaly S , Gassama M , Dissa L
Published: January 2024

Accumulated condylomas are exophytic tumors with a warty and hyperkeratosic surface due to the Human papillomavirus (HPV). Its prevalence in children is difficult to estimate due to limitations in epidemiological data. Its recurrent character is found in 30% of patients. Its management is very complex in children because of skin fragility. Circumcision is an operation consisting of the removal of part of the foreskin. This practice is done either with a simple knife or a pair of non-aseptic scissors which can be a source of contamination including HPV (Condyloma). Traditional circumcision does not seem to be reported in the literature as a mode of contamination. We report a case of genital condyloma in a child 2 years after circumcision. This is a 2-year-old male with no medical history but with a surgical history of circumcision that was brought by his parents in dermatological consultation for papular lesions accumulated on the penis. At the interrogation, we found the notion of recent circumcision performed by a tradithérapeute. The physical examination finds a good general condition. Dermatological examination reveals on the glans of multiple papules, exophitic, with warty and hyperkeratotic surface, of normal skin color. Furthermore, the physical examination of both parents was normal. The diagnosis of accumulated condyloma secondary to probable circumcision was retained before the clinical appearance of the lesions. Two electrocoagulation sessions spaced one month apart under local anesthesia were the treatment with a favorable evolution.
A clinical case of a combined method for correcting postkeratoplastic astigmatism of a high degree in a patient with cataract
Authors: Sinitsyn M. V. , Pozdeyeva N. A.
Published: January 2024

Background. Performing penetrating keratoplasty in 100 % of cases leads to the occurrence of induced postkeratoplasty astigmatism, which can be more than 12,0 D. If cataracts occur in this category of patients, performing cataract phacoemulsification with implantation of a toric intraocular lens (tIOL) does not completely solve the problem. The use of the method of implantation of intrastromal corneal segments at stage I before cataract phacoemulsification makes it possible to reduce the degree of postkeratoplasty astigmatism and create optimal conditions for additional correction of residual postkeratoplasty astigmatism due to the implantation of tIOL during cataract phacoemulsification.

The aim. To analyze the clinical and functional indicators of correction of regular high-grade postkeratoplasty astigmatism in a patient with cataracts using a combined method, including first implantation of intrastromal corneal segments and subsequent cataract phacoemulsification with implantation of toric intraocular lens using the example of a clinical case.

Material and methods. A 55-year-old patient with cataracts, who had a history of  undergoing penetrating keratoplasty, contacted us. According to the keratotopogram data, a regular postkeratoplasty astigmatism of 18.68 D was diagnosed. The patient underwent a combined method. At stage I, intrastromal corneal segments were implanted into the corneal graft, then after 6 months stage II was performed – cataract phacoemulsification with implantation of tIOL.

Results. Six months after intrastromal corneal segments implantation, the patient’s keratometric data stabilized, and corneal astigmatism decreased to 8.98 D. Then the patient underwent cataract phacoemulsification with tIOL implantation. After 1 month, the spherical component of refraction was 0.5 D, the cylindrical component of refraction was –0.5 D, visual acuity increased to 1.0.

Conclusions. A combined method for correcting regular high-grade postkeratoplasty astigmatism in a patient with cataracts showed high refractive results, stability and safety in the long-term postoperative period.