bluuebunny/crossref_metadata_2025 huggingface dataset:
Program razvoja održivog turizma u Sisku i Petrinji
Authors: Koščak Marko , Pavlakovič Barbara , Padjen Đurić Ingrid , Jurakić Marko
Published: November 2022

Monografija „Program razvoja održivog turizma u Sisku i Petrinji“ rezultat je projekta kojim želimo potaknuti obnovu ruralnoga i urbanoga turizma na potresom oštećenom području hrvatske regije Sisačko-moslavačka županija. Sisačko-moslavačka županija nalazi se u središnjoj Hrvatskoj i ima vrlo povoljan položaj između Slovenije, Bosne i Hercegovine i Srbije. Sa svojim prirodnim bogatstvima ima velik potencijal razvoja turizma i, još više, održivog turizma. Sisak kao kulturno središte pruža mogućnosti industrijskog i urbanog turizma, dok Petrinja pruža mogućnost aktivnosti u prirodi te upoznavanje baštine i tradicije (na primjer lončarstva). Odlična atrakcija održivoga turizma je i priroda parka Lonjsko polje. Mentori i studenti prve godine postdiplomskog programa na Fakultetu za turizam Sveučilišta u Mariboru (Slovenija) uz sudjelovanje lokalnog stanovništva suočili su se sa strateškim izazovom razvoja turizma. Nakon analize stanja, pripremili su viziju razvoja, utvrdili prioritetna područja rada, definirali mjere i pokazatelje te način njihova praćenja. Akcijski plan temelji se na teoriji razvoja održivog turizma u zaštićenim područjima, predstavljenoj na početku ove monografije.
Assessment of risk factors of food safety in local butter marketing in Kersa, Mana and Welmera districts of Oromia, Ethiopia
Authors:   Ethiopian Institute of Agricultural Research, Alganesh TG , Yetenayet BT ,   Jimma University College of Agriculture and Veterinary Medicine, Delia GR ,   International Livestock Research Institute, Fekadu BA ,   Environments, Forest and Climate Change Commission, Tesfa KD , Taye TE
Published: November 2022

Risk factors pre-disposing local butter to food safety hazards in the informal marketing system along the supply chain of the central highlands and south-west midlands of Ethiopia were assessed. Purposive random sampling technique was used to select 1101 respondents from the local butter supply chain (532 producers, 107 retailers and 462 consumers). Data were collected using a semi-structured questionnaire developed separately for each category of respondents. Ninety- nine percent of the respondents indicated that butter was stored and marketed at ambient temperature with no cold chain management. Common butter storage materials included high-density polyethylene containers (51%), low-density polyethylene plastic bags (29%) and clay pots (73%). The respondents packed and marketed butter using castor leaves, plastic cups and false banana leaves and lints. Stream, river and borehole water sources were used to wash vessels, churners and fresh butter. However, only 23% of the respondents used tap water for the same purposes. The majority of the respondents trekked on their foot to take butter to local market places followed by the use of horse carts (11%) and three-wheel drives (10%). Itinerant traders and retailers played key roles in the informal supply chain of butter. Overall, there are no standard operating procedures and infrastructures along the supply chain. Thus, local butter supplied to consumers is liable to sensorial, physico-chemical and microbial deterioration and is exposed to risks of food-borne pathogens. The practices endanger the safety and quality of local butter unless stringent quality control measures are taken by concerned regulatory bodies. The objective of the study was to identify risk factors and design intervention to minimize the food safety hazards in butter. Key words: Food safety hazards, informal market, local butter, risk factors, supply chain
Assessing energy sources for powering “evakuula”
Authors:   University of Georgia, Sempiira EJ , Ononye C , Robinson J , Aralu A , Mugisa DJ , Katimbo A A , Galiwango J , Gomillion C , Kisaalita WS
Published: November 2022

Technologies that are appropriate, affordable, and sustainable are needed to increase incomes and resilience among sub-Saharan African smallholder farmers. A combination of thermization and low-cost evaporative cooling, termed Evakuuling, was developed to enable rural smallholder dairy farmers to preserve their evening milk in the absence of grid-electricity. The “EvaKuula” was configured to be powered by biogas. Biogas is used for the thermization process of the system. The evaporative cooling component is powered by wind. Use of biogas from domestic biogas plants add circularity value to smallholder farms. However, domestic biogas plant set-ups are relatively high capital investments and as such, a financial barrier to co-adoption with the EvaKuula. To lower this barrier, other energy sources have been considered. The purpose of this study was to assess alternative energy sources to power the thermization component of the EvaKuula. The list of energy sources considered included biogas, butane, kerosene, charcoal, and firewood. These energy sources were assessed with respect to the sum of the social and market costs. The product of a unit of fuel cost and the units consumed represented the “market cost.” The product of the long-term social carbon cost and total carbon dioxide emission equivalence represented the “social cost.” Regular and improved stoves were included in the charcoal and firewood analysis. As expected, biogas ranked on top of the list, followed by butane and kerosene. However, butane and kerosene are not easily accessible in rural setting. Approximated 76% of farmers in rural sub-Saharan Africa rely on firewood to meet domestic needs like cooking. Butane and kerosene are the fuel sources predominantly used in urban and peri-urban areas, due to accessibility and affordability. Incomes are typically higher among urban dwellers. Therefore, with butane and kerosene not readily available to the target EvaKuula users, the next best option was firewood, provided it is combusted in improved efficient stoves such as Lorena type. Key words: alternative energy, evaporative cooling, sustainable development, food security, circularity, smallholder farmers
Comparison of the costs and data outputs of conventional cluster sampling and lot quality assurance sampling (LQAS) for assessing the coverage of fortified foods in household surveys
Authors:   GroundWork, Wirth JP , Petry N , Friesen VM ,   Global Alliance for Improved Nutrition, Woodruff BA , Rohner F , Mbuya MNN
Published: November 2022

Household surveys are essential for assessing the coverage of public health programmes, including large-scale food fortification (LSFF) programmes in developing countries. For decades, survey implementers have predominantly designed and implemented household-based surveys using conventional cluster sampling, but other sampling approaches, such as lot quality assurance sampling (LQAS), should be considered as an alternative. This study compares the costs and data outputs of conventional cluster sampling and LQAS when used to measure the household-level coverage of a hypothetical LSFF programme. Specifically, four survey scenarios were compared using hypothetical results: conventional cluster sampling to calculate the coverage of fortified foods at the national (scenario A) and regional (scenario B) levels, and LQAS to produce pass/fail results at the national (scenario C) and regional (scenario D) levels. For each scenario, sample sizes were calculated using a target coverage of 25%, 50%, and 75%, and used previous surveys to estimate survey budget costs, which consisted of the costs of administration, field workers, other personnel, materials, and laboratory testing. A national level LQAS survey (scenario C) had the lowest estimated costs (69,424 – 73,462 USD), followed by a national level conventional cluster sampling survey (scenario A) (82,620 – 90, 164 USD). There were higher overall costs and larger cost differences between sampling approaches for surveys designed to yield regional estimates. Here, costs for a conventional cluster sampling survey (scenario B; 212,210 – 251, 470 USD) are more than double those for a LQAS survey (scenario D) (113,060 – 129,540 USD). Sample size is the main driver of survey costs in all scenarios, while costs for field teams (salaries and transportation) and laboratory analyses of food samples vary depending on the scenario and coverage threshold; all other survey costs (e.g., ethical approaval, training & field testing) remain relatively stable across different scenarios and thresholds. While LQAS surveys can be implemented at a lower cost due to smaller sample size requirements, the cost savings are less than expected due to the more dispersed distribution of households. Furthermore, because LQAS are initially designed to yield only pass/fail classification rather than estimates of actual coverage, they may not provide the actionable insights required in routine programme monitoring. When selecting a survey sampling approach, food fortification programme planners must consider what type of results best suit their decision-making needs and available resources. Key words: Coverage, Food Fortification, Sampling, Lot-Quality Assurance Sampling, Cluster-sampling
Factors influencing broiler farmers’ participation in contract farming in Lesotho
Authors:   National University of Lesotho, Rantlo AM , Bohloa M
Published: November 2022

Broiler production is one of the major income generating activities for small-scale broiler farmers in both urban and rural areas, but the sector is currently facing production and marketing challenges in Lesotho. Contract farming as a means for organising the commercial production of both large scale and small scale broiler farmers has been viewed as an effective solution to the sector’s challenges in the tiny southern African Mountain Kingdom. Contract farming is practiced in Lesotho but there are very few Basotho farmers practicing broiler production through contract farming and as a result, the study assessed factors influencing their participation in contractual agreements in two large districts of Lesotho which are Leribe and Maseru. One hundred and eighty (180) broiler farmers were selected using multi-stage sampling techniques and data were collected through structured interview schedule. Data were analysed using descriptive statistics and binary regression model to address objectives one and two which are to describe contract farming arrangements that broiler farmers have with agro firms and to identify factors influencing broiler farmers’ participation in contract farming in Lesotho respectively in this study. Descriptive results showed that broiler farmers (45%) participated in contract farming, while 55% participated in non-contract farming. Empirical results of the binary regression model revealed that broiler flock size (β=1.720, P<0.05), farming experience (β=0.784, P<0.05), farmer group/association membership (β=1.031, P<0.05), access to marketing infrastructure (β=0.699, P<0.05), access to extension services (β=1.950, P<0.05) and knowledge of grades and standards (β=1.600, P<0.05) influence participation in contract farming in Lesotho. Based on the findings, it is concluded that socio-economic, institutional and technical factors influence participation in contract farming which proves to be an efficient mechanism for production and marketing of agricultural products in the value chain in Lesotho. It is recommended that these factors be taken into consideration by national policy making authorities in the design and development of effective marketing structure for the products of broiler farmers in the country. Key words: contract farming, participation, broiler farmers, factors, binary regression, influence
Land suitability assessment for Jarak Towo cassava development (case studies in Tawangmangu and Ngargoyoso sub-districts, Karanganyar regency, Indonesia)
Authors:   Universitas Sebelas Maret, Irianto H , - Mujiyo , Ningsih H , Riptanti EW
Published: November 2022

Jarak towo is one of the local varieties of cassava that has uniqueness and characteristics, including a fluffier and more savory taste, a more expensive price and better market opportunities compared to other types of cassava. However, this cassava requires special land criteria to produce abundant and quality tubers. This is related to the land suitability factor. This study aimed to assess land suitability to obtain potential land for the development of jarak towo. It was carried out in Tawangmangu and Ngargoyoso Sub-districts, Karanganyar Regency. This research was explorative-descriptive with a land survey approach. The survey was carried out in four land map units (LMU) based on land use and altitude. The altitude of each area is 1,400 masl (LMU 1), 1,200 masl (LMU 2), 1,000 masl (LMU 3) and 800 masl (LMU 4). Land suitability was obtained by matching soil and land characteristics with the optimum growth requirements of jarak towo cassava. The results showed that not all land in the Ngargoyoso and Tawangmangu Sub-district was suitable for the development of jarak towo. Some land and soil parameters were at a marginal level, making them a limiting factor for land suitability and affect the growth, quantity and quality of cassava tubers. The limiting factor will reduce production or double the required input. Land in the study area was marginally suitable (S3) and not suitable (N) for jarak towo. The limiting parameters for cassava cultivation were low temperature, low organic C, steep slopes, low P2O5 and K2O and shallow soil. Several locations that had the potential for the development of jarak towo cassava were LMU 2, 3, and 4 in Tawangmangu and LMU 3 and 4 in Ngargoyoso with additional improvement efforts. Improvements that could be made were the application of a well-constructed bench terrace and the addition of organic fertilizers combined with P and K fertilizers. Key words: land evaluation, limiting factors, potential land, jarak towo, land map units, terraces
Effect of partial substitution of refined wheat flour with purple sweet potato flour on the properties and quality of noodles
Authors:   Rajamangala University of Technology, Uthai N , Suktanarak S ,   Valaya Alongkorn Rajabhat University, Chetyakamin L ,   Saowabha Vocational College, Thamrongchot D
Published: November 2022

Noodles are conventionally made with wheat or rice flour, but in order to improve their nutritional content, other crops have been successfully used. Purple sweet potatoes are an important food and phytochemical source world-wide and have the potential for partially substituting wheat or rice in making noodles. The substitution of part of the refined wheat flour in noodles with 5, 10, 15 or 20% of purple sweet potato flour (PSPF) in noodles was, therefore, tested which resulted in them having a darker appearance and an increase its green color. However, these noodles required shorter cooking times, but gave lower cooking yields, had higher cooking loss and a weaker structure in terms of their texture. These noodles also had a slightly increased pH and water activity than noodles made from 100% refined wheat flour as well as increased levels of fat, ash, carbohydrate, total anthocyanin content, total phenolic content and antioxidant capacity but reduced protein levels and moisture content. From the sensory evaluation panel, the addition of purple sweet potato flour (PSPF) to the flour had no significant effects on the color, taste and overall acceptability of the cooked noodles, although there was a significant indication (p>0.05) that the odor increased, elasticity, softness and smoothness all decreased with increasing substation of the refined wheat flour with purple sweet potato flour (PSPF). The sensory evaluation panel detected no significant differences (p>0.05) in the appearance of the noodles whatever the level of substation. In terms of microbial contamination, these noodles complied with Thai standards for microbiological regulations. The noodles preserved acceptable quality for at least 9 days of storage in refrigerator at 4±2oC. Overall, it was concluded that enhancing the noodles by substituting 20% of the refined wheat flour with purple sweet potato flour (PSPF) would be acceptable to consumers, but would also improve their nutritional content. Key words: Anthocyanin, Antioxidant activity, Purple sweet potato flour, Noodle, Sensory acceptability
Development of Shelf Stable Chitterlings Pickle Incorporated with Natural Acidulant
Authors: Pame K. , Borah S. , Daimary B. , Kakoty K. , Gogoi A. , Saikia R.R.
Published: November 2022

Background: Intestine of pigs (chitterling) is one of the important edible offal with substantial yield and accounts for 1.8% of the slaughter weight. At present its utilization as direct consumption is limited only to some economically weaker section of population. Therefore the present study was undertaken to develop a shelf stable chitterling pickle recipe incorporated with fermented bamboo shoot (FBS) and lemon juice as natural acidulant. Methods: Freshly collected intestines of pig were washed, pressure cooked, cut into 3 to 4 cm3 and deep fried. Spices and condiments were fried separately then mixed with the fried chitterlings along with FBS and lemon juice to prepare the shelf stable chitterling pickle. The pickles were studied for various parameters such as physico-chemical, microbial and sensory attributes. Result: Our study showed significantly (p less than 0.05) higher pH, product yield and moisture content in the chitterling pickle added with FBS and lemon juice. Protein and fat content did not differ significantly. No adverse effects were noted on hedonic score for appearance, flavor, juiciness, texture, saltiness, sourness and overall acceptability up to 12 days of storage at ambient temperature. The overall acceptability of chitterling pickle with FBS and lemon juice was significantly (p less than 0.05) higher as compared to control. Therefore, it could be concluded that highly acceptable shelf stable pickle can be prepared from intestine of pig with substantial value addition to the by-products.
Factors Affecting Perception of Farm Families Towards Farming as an Occupation
Authors: Rai Anjana , Sidhu Kiranjot , Sharma Preeti
Published: November 2022

Background: Perception is the way something is regarded/understood. It is mainly created by two factors; one is physiological and another is psychological characteristics of the human being. Thus, perception is not only physiological process that is what one sees with the eyes it is a much more complex process involving psychological process too, by which any person selectively assimilates and gives meaning to the stimuli in the environment. It is subjective process, thatis why different people perceive the same stimuli in different manner. The current study aimed to study the factors affecting perception of farm families towards farming as an occupation.
Methods: The present study was conducted to ascertain the factors affecting perception of farm families towards farming as an occupation. The results are based on the perspective of different researchers. Result: There were six major factorsidentified namely economic, socio-cultural, physical, personal, psychological and push and pull factors affecting perception. The economic factors comprised of variables like income, cost of agricultural production and vicious cycle of debt and loan in farming and socio-cultural factors had variables like professional and social status of farming along with family influence affecting children occupational choice. Personal factors consisted of personal interest and satisfaction of farmers derived from farming while physical factors included hard work and lack of resources along with hazardous working conditions in farming. Stress prevalentamong farmers and satisfaction of farmers either with farming income or its status and risk associated with farming as a profession were studied under psychological factors. Push and pull factors comprised the reasons of farm families attracting towards urban areas for achieving better employment avenues and higher social status and prestige associated with other occupations.
Repercussões da covid-19 para a saúde de adolescentes
Authors: Souza Jeane Barros de , Brum Crhis Netto de , Potrich Tassiana , Zuge Samuel Spiegelberg , Lago Ana Lucia , Vitalle Maria Sylvia de Souza
Published: November 2022

Objetivo: compreender as repercussões da pandemia da Coronavirus Disease 2019 para a saúde do adolescente. Método: estudo qualitativo, do tipo ação-participante, fundamentado nos pressupostos de Paulo Freire. Realizou-se um Círculo de Cultura Virtual, com a participação de 11 adolescentes, sendo percorrido as etapas do Itinerário de Pesquisa: Investigação Temática; Codificação e Descodificação e Desvelamento Crítico. Resultados: emergiram dois temas geradores: “A Coronavirus Disease 2019 na adolescência: transformações do presente” e “Como será o amanhã?” Discutiu-se sobre a necessidade de ficar somente em casa, sem ir à escola e nem ver os amigos. Também refletiram sobre o futuro, demonstrando insegurança e preocupação com a situação da família e a valorização do que é importante na vida. Conclusão: A necessidade do afastamento social ou, alguns casos, do isolamento social, impostas pela pandemia, resultaram em mudanças bruscas na rotina dos adolescentes e de todo o grupo familiar.
O consumo de plantas alimentícias não convencionais para a promoção da segurança alimentar e nutricional e da cultura alimentar brasileira
Authors: Corado Paloma Isabel Santos Araújo , Lima Letícia Nunes da Costa , Fontenelle Larissa Cristina
Published: November 2022

O Brasil é o país com a maior biodiversidade do planeta, sendo que cerca de um terço de sua biodiversidade vegetal pode ser comestível. Nesse cenário, se destacam as Plantas Alimentícias Não Convencionais (PANC), as quais apresentam grande potencial para suprir as necessidades nutricionais, em particular, de indivíduos em situação de vulnerabilidade socioeconômica. Assim, objetivou-se demonstrar a importância do consumo das PANC como alimentação alternativa para a promoção da segurança alimentar e nutricional e para o resgate da cultura alimentar brasileira. Este estudo trata-se de uma revisão narrativa da literatura conduzida por meio de pesquisa bibliográfica nas bases de dados Scielo, Biblioteca Virtual em Saúde (BVS) e Google Acadêmico, utilizando os seguintes descritores: “PANCs”, “Plantas alimentícias não convencionais”, “Plantas alimentícias” e “Hortaliças não-convencionais” combinados a "Alimentação Alternativa”, “Consumo”, “Segurança Alimentar” e “Benefícios”. O levantamento bibliográfico realizado resultou na inclusão de 29 arquivos para compor esta revisão narrativa. As PANC apresentam grande potencial alimentício em virtude da presença de diversos nutrientes e compostos bioativos importantes para o funcionamento adequado do organismo. Além disso, o cultivo e consumo dessas plantas contribuem para a promoção da segurança alimentar e nutricional pelo seu valor na preservação e resgate da cultura alimentar, e ainda pela sua relevância na construção e manutenção de um sistema alimentar sustentável. Os estudos encontrados validam e dão destaque às PANC como alimentos ricos em nutrientes e compostos bioativos e que favorecem a conquista da autonomia, e a preservação da biodiversidade e da sustentabilidade alimentar.
T-S fuzzy-model-based adaptive cruise control for longitudinal car-following considering vehicle lateral stability
Authors: Zhang Changzhu , Wei Xiaoyu , Wang Zhuping , Zhang Hao , Guo Xuyang
Published: November 2022

Adaptive cruise control is one of the essential technologies of advanced driver assistance systems, which is used to maintain a safe distance between an ego vehicle and a preceding vehicle and has been extensively applied in the automotive industry and control community. Note that some vehicle manoeuvres may approach handling limits to prevent collisions under complex road conditions, which often leads to vehicle lateral instability while cruising. In this study, a T-S fuzzy model predictive control framework is applied to the problem of adaptive cruise control. Variations in the preceding vehicle velocity and road surface conditions are considered to formulate adaptive cruise control as a tracking control problem of a T-S fuzzy system subject to parameter uncertainties and external persistent perturbations. Then, a robust positively invariant set is introduced to derive an admissible T-S fuzzy controller by solving a min-max optimization problem under a series of linear matrix inequality constraints. Finally, a CarSim/MATLAB joint simulation is conducted to illustrate the effectiveness of the proposed method, which ensures longitudinal adaptive cruise control for a car-following scenario with lateral vehicle stability.
SOCIAL-CULTURAL INFORMAL EDUCATION IN GARDU (POS KAMLING)
Authors: Nadi Ahmad
Published: November 2022

Informal education does not only occur in the family environment but also occurs in the community environment and the substation as the media place. The knowledge contained in the community is closely related to social knowledge referring to social relations, meaning that this aspect means that it has existed since humans were born, then the cultural aspect plays a very important role in the educational process, it can be said that there is no education that does not include cultural elements. This study aims to (1) describe social activities at the substation; (2) Describe the socio-cultural informal education at the gardu. The method used in this research is a qualitative method. The data sources were selected by purposive sampling. Observation, interview and documentation techniques were used for data collection. Technical analysis of data using qualitative analysis with data reduction steps, data presentation and drawing conclusions. The results of this study are: (1) Social activities at the gardu are almost the same every day depending on the supporting facilities, such as TV, dominoes, chess and carom boards. (2) Socio-cultural informal education is divided into two, namely the social field (Attitudes and Morals) and the cultural field (Habits, Knowledge and Religion). The conclusion of this study is that the activities that occur at the gardu have informal education for visitors, especially in the social (attitudes and decency) and culture (Habits, Knowledge and Religion) fields. Based on the results of the study, it is hoped that readers will know about informal education that occurs in the community specifically at the substation
WHIRLWIND DISASTER MITIGATION IN SUNGAI TABUK SUB-DISTRICT, BANJAR REGENCY
Authors: Lasmi Putri Hilal Aulia , Arisanty Deasy , Alviawati Eva , Alviawati Eva , Hastuti Karunia Puji , Angriani Parida
Published: November 2022

Mitigation is an adaptation in the form of efforts to prevent or protect community infrastructure and others from disasters based on an analysis of events that have occurred and losses experienced. Disaster mitigation is divided into 2: structural mitigation and non-structural mitigation. This research aimed to analyze the whirlwind disaster mitigation in Kecamatan Sungai Tabuk, Kabupaten Banjar. The method in this research is a qualitative method in which data collection uses the snowball technique. The research subjects were 12 informants consisting of stakeholders and the community, 3 of BPBD, 1 of the Dinas Sosial, 1 of Kecamatan, and seven people from the district. Data processing in this research uses source triangulation and method/technique triangulation. The data obtained were then analyzed descriptively, data collected, data reduced, data presented, and concluded. The results of the research indicate that the efforts of the government and the community regarding whirlwind disaster mitigation, both structural mitigation and non-structural mitigation, are still lacking. The lack of optimal disaster mitigation in the regions is due to the lack of coordination between stakeholders and the community and the lack of community enthusiasm for knowledge about disaster mitigation
Практична мудрість для системних трансформацій у соціальній політиці України доби Ковіду-19
Authors: Василець Ольга , Ісоян Артьом
Published: November 2022

Ефективність політичних впроваджень визначається, перш за все, відповідністю дій з боку найбільш активних та залучених до управління соціальних акторів до потреб (запитів) суспільства, релевантністю ідеологічного підґрунтя як чиннику забезпечення реалізації цих  політичних впроваджень. До сучасних ідеологічних течій необхідно залучити концепцію  фронезиса, як практичної мудрості, що допомагає ефективно діяти у різних умовах, враховуючи різноманітні чинники у динаміці повсякденних проблем...
Ethics in the organization of work of public authorities in Ukraine
Authors: Yevtushenko Olga
Published: November 2022

At the present stage of modernization of state power and development of Ukraine the role of ethics and rules of conduct for public servants are important factors that must ensure the proper functioning of public authorities. Today, it is not enough to be a professionally trained employee for effective performance of state and regional tasks,  to have the necessary knowledge and sufficient work experience; it is also necessary to be able to establish business relations with consumers of management services and to avoid prejudgment or excess of official powers, and it is only possible only on condition of constant observance of rules of ethical behavior, availability of public servants and officials of local self-government of stable ethical beliefs, understanding of principles, understanding ability to act in good faith. In the people’s imagination, a public servant is not an ordinary specialist; it is a person who acts within the limits of the powers conferred on him on behalf of the state or territorial community...
Цифровізація комунікації між «владою і громадою»
Authors: Пашов Ростислав
Published: November 2022

Сьогодні вже стало звичним що дізнаватися інформацію зручно, оперативно і ефективно саме з Інтернет-ресурсів. Вони наздогнали такого, здавалося, непохитного медіа-лідера, як телебачення, і залишили далеко позаду друковані ЗМІ. Система їх функціонування, організаційні та комунікативні засади привертає все більше уваги, адже саме при їх правильній роботі та ефективному використанні можна досягнути бажаного результату для органів публічної влади, такого як: ознайомлення більшого кола громадян з прийнятими рішеннями, участі громадян у прийнятті рішень з формування бюджету, зниження ентропії суспільної взаємовідносин тощо...
V. A. Samsonova – manager and researcher
Authors: Leverieva G. F.
Published: November 2022

The article describes the contribution made by Valentina Andreevna Samsonova to the development of librarianship in Yakutia and the National Library of the Republic of Sakha (Yakutia) during her tenure as the director from 1990 to 2016. Her organizational, managerial, research activity is considered. Emphasis is placed on V. A. Samsonova’ study of the collection of the bibliophile and bibliographer, one of the organizers of the Russian Collection of the Library of US Congress – Mikhail Zinovievich Vinokurov.
Transformation of the system of information and methodological support of the activities of scientific libraries of the Siberian Branch of the Russian Academy of Sciences
Authors: Artemyeva E. B. , Dergileva T. V. , Ershova T. N.
Published: November 2022

Scientific library, being a traditional institution for preservation and transmission of information, has the potential, which implementation can be determined by new models of social impact, depending, among other things, on introduction of innovative forms and methods of functioning. In the context of developing digitalization of resources and communications, scientific and methodological support for the activities of scientific libraries providing profile information to research scientists and specialists is of particular importance.The article presents forms and methods of information and methodological support for the activities of the libraries of the Siberian Branch of the Russian Academy of Sciences (SPSTL SBRAS), carried out by the State Public Scientific Technological Library of the Siberian Branch of the Russian Academy of Sciences – the methodologica l center for the libraries of the Siberian Branch of the Russian Academy of Sciences, which are transforming in connection with the processes of science reformation and restructuring the system of scientific institutions, that began in the second decade of the 21st century . Information about the services and products offered by the SPSTL SB RAS, presented in the article, can be used by libraries to improve the information support of scientists and specialists.
Pengaruh Persistensi Laba, Kesempatan Bertumbuh Dan Income Smoothing Terhadap Kualitas Laba
Authors: Aminatu Rizqi  , Yunika Murdayanti  , Tri Hesti Utaminingtyas
Published: November 2022

Penelitian ini dilakukan untuk menganalisis pengaruh persistensi laba, kesempatan bertumbuh dan income smoothing terhadap kualitas laba. Penelitian ini menggunakan data sekunder dengan objek penelitian adalah perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesisa (BEI) selama tahun 2015-2017. Sampel dalam penelitian ini berjumlah 108 perusahaan yang ditentukan melalui metode purposive sampling yang diolah dengan analisis regresi linier berganda menggunakan program Eviews 10. Persistensi laba diukur dengan nilai koefisien regresi dari persistensi laba, kesempatan bertumbuh diukur dengan market to book ratio, dan income smoothing diukur dengan indeks eckel. Hasil dari penelitian ini menunjukkan bahwa persistensi laba berpengaruh positif terhadap kualitas laba. Kemudian, kesempatan bertumbuh berpengaruh negatif terhadap kualitas laba. Sedangkan income smoothing tidak berpengaruh terhadap kualitas laba.
The Effect of Earning Management and Good Corporate on Tax Avoidance on Retails and Investment Companies on Indonesia Stock Exchange (BEI) in 2018
Authors: Khairul Arief Rachman  , Ati Sumiati  , Achmad Fauzi
Published: November 2022

This research intends to know an affection between earning management, good corporate governance, on tax avoidance in retails and investment sector companies that have been listed on the Indonesia Stock Exchange in 2018 and focused on tax avoidance as one of the strategies for tax management. The research method used is the quantitative method. The type of data research is secondary data obtained using documentation techniques through the company’s financial statements with 85 samples. The data analysis technique using the requirements analysis test, classic assumption test, multiple regression test, and hypothesis test. The partial hypothesis test results show that capital intensity has a positive and significant effect on tax management; profitability, firm size, and leverage has no significant effect on tax management. Based on the analysis that has been done gives the result that Earning Management and Good Corporate Governance have a negative simultaneous effect on Tax Avoidance. As for testing the partial hypothesis, both good corporate governance and earning management have a negative effect but good corporate governance has a significant effect on tax avoidance while earning management is not.
Pengaruh Expense Ratio, Portofolio Turnover, dan Fund Flow Terhadap Kinerja Reksa Dana Saham di Indonesia Tahun 2015-2017
Authors: Maulidya Annuru  , Tri Hesti Utaminingtyas  , Indah Muliasari
Published: November 2022

Penelitian ini dilakukan untuk memperoleh bukti empiris dengan Pengaruh Expense Ratio, Porofolio Turnover, dan Fund Flow terhadap Kinerja Reksa Dana Saham di Indonesia Tahun 2015 – 2017. Metodologi penelitian yang digunakan adalah analisis deskriptif dan analisis statistik. Penelitian ini menggunakan data sekunder denan 44 reksa dana saham. Pengujian hipotesis menggunakan uji F dan uji T dengan tingkat signifikan 5%. Analisis mengelola data menggunakan software SPSS 25. Hasil uji T untuk expense ratio dan turnover ratio menunjukkan tidak ada pengaruh terhadap kinerja reksa dana saham. Hasil uji T untuk fund flow menunjukkan ada pengaruh terhadap kinerja reksa dana saham. Hasil uji F dengan signifikan 0,003 menunjukkan ada pengaruh expense ratio, porofolio turnover, dan fund flow terhadap kinerja reksa dana saham. Hasil Adjusted R Square 0,0091 atau 9,1% dapat dijelaskan dengan expense ratio, porofolio turnover, dan fund flow. Sisanya 90,9% dapat dijelaksan dengan faktor lain diluar penelitian.
Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Perpajakan, dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kota Pekalongan
Authors: Nadia Salsabila  , Imahda Khoiri Furqon
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, pengetahuan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM yang terdaftar di Kantor BAPPEDA Pekalongan. Penelitian ini menggunakan data utama dan data pembantu. Data mentah diperoleh dari jawaban atas serangkaian pernyataan yang dilakukan dalam bentuk kuesioner wajib Pajak UMKM didaftarkan di Kantor BAPPEDA Pekalongan , dan data tambahannya berupa data nomor Wajib Pajak UMKM yang terdaftar di Kantor BAPPEDA Pekalongan. Sampel dalam penelitian ini ditentukan dengan metode bertingkat Pengambilan sampel acak. Setelah menyelesaikan uji hipotesis klasik, berbagai teknik analisis regresi linier digunakan untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, pengetahuan perpajakan, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. UMKM terdaftar di Kantor BAPPEDA Pekalongan.
Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran.
Authors: Athmad Eka Prayoga  , Indra Pahala  , Nuramalia Hasanah
Published: November 2022

Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial terhadap kepatuhan wajib pajak restoran. Variabel independen yang digunakan pada penelitian ini adalah pemeriksaan pajak, pemahaman peraturan, sanksi pajak, dan relasi sosial. Sedangkan kepatuhan wajib pajak restoran merupakan variabel digunakan sebagai variabel dependen. Penelitian ini menggunakan data primer, yaitu data yang bersumber dari kuesioner. Sampel yang digunakan0dalam penelitian0ini adalah wajib pajak restoran yang terdaftar0di Badan Pendapatan Daerah (BAPENDA) DKI Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah dengan teknik accidental sampling dengan jumlah 50 responden wajib pajak restoran. Pengujian hipotesis menggunakan metode regresi linier berganda yang diolah dengan menggunakan program SPSS. Hasil pengujian hipotesis telah membuktikan bahwa pemeriksaan pajak, pemahaman peraturan, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak restoran. Sedangkan variabel relasi sosial tidak berpengaruh terhadap kepatuhan wajib pajak restoran.
Pengaruh Volatilitas Laba, Leverage Keuangan, Kebijakan Dividen, dan Price to Book Value Terhadap Volatilitas Harga Saham
Authors: Josua Sirait  , Unggul Purwohedi  , Diena Noviarini
Published: November 2022

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh volatilitas laba, leverage keuangan, kebijakan dividen, dan price to book value terhadap volatilitas harga saham. Penelitian ini menggunakan data sekunder berupa laporan tahunan dari perusahaan terindeks Kompas 100 yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2014-2019 sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 27 perusahaan dengan total observasi sebanyak 162 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 22. Hasil penelitian menunjukkan bahwa volatilitas laba dan leverage keuangan berpengaruh secara positif terhadap volatilitas harga saham, dan price to book value berpengaruh secara negatif terhadap volatilitas harga saham. Sementara itu, kebijakan dividen tidak berpengaruh terhadap volatilitas harga saham.
Pengaruh Pemahaman Good Governance dan Penguasaan Teknik Audit Berbantuan Komputer terhadap Artificial Intelligence
Authors: Deva Ayu Pradani  , Choirul Anwar  , Diah Armeliza
Published: November 2022

Dalam penelitian ini memiliki tujuan gunamenganalisis hubungan antara pengaruh pemahaman good governancedan penguasaan teknik audit berbantuan komputer terhadap artificial intelligence. Penelitian ini menggunakan data primer, dengan dilakukan penyebaran kuesioner pada 62 auditor independen di 7 Kantor Akuntan Publik (KAP) wilayah Jakarta Selatan. Teknik pengambilan sampel yang digunakan dalam penelitian iniyaitu non-probability sampling dengan teknikpurposive samplingdandengan kriteria responden yakni auditor dengan pengalaman profesional satu tahun dan yang telah menggunakan artificial intelligencedalam proses audit. Pada penelitian ini menggunakan teknik analisis statistik inferensial melaluimetodePartial Least Squares-Structural Equation Modelling (PLS-SEM) denganbantuansoftwareSmart Partial Least Square (SmartPLS) 3.2.9dan tingkat signifikansi pengujian yaitu sebesar 5%.Berdasarkan hasil penelitian ini menunjukkan bahwa pemahaman good governanceberpengaruh positif dan signifikan terhadap artificial intelligencedanpenguasaanteknik audit berbantuan komputer berpengaruh positif dan signifikan terhadap artificial intelligence.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Reklame di DKI Jakarta
Authors: Siti Farhah  , Indra Pahala  , Indah Muliasari
Published: November 2022

Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari kualitas pelayanan, kondisi keuangan, sanksi perpajakan dan kompleksitas peraturan  terhadap kepatuhan wajib pajak reklame. Populasi pada penelitian ini adalah wajib pajak reklame yang terdaftar di Badan Pendapatan Daerah (Bapenda). Metode pengambilan sampel dalam penelitian ini menggunakan teknik Simple random sampling. Sampel pada penelitian ini yaitu 104 wajib pajak reklame. Analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan bantuan aplikasi SPSS 23.

Penelitian ini memperolah hasil sebagai berikut: Kualitas Pelayanan berpengaruh positif terhadap kepatuhan wajib pajak reklame, Kondisi Keuangan tidak berpengaruh terhadap kepatuhan wajib pajak reklame, Sanksi Perpajakan berpengaruh positif terhadap kepatuhan wajib pajak reklame dan Kompleksitas Peraturan berpengaruh positif terhadap kepatuhan wajib pajak reklame.
Pengaruh Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
Authors: Femilia Asthama  , Etty Gurendrawati  , Petrolis Nusa Perdana
Published: November 2022

Tujuan dilakukannya penelitian ini ialah untuk mengetahui pengaruh mekanisme GCGyang terdiri dari kualitas audit, kepemilikan institusional, komite audit, dan komisaris independen terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan perdagangan yang terdiri dari sub sektor retail tradedan wholesale (durable & non-durable goods) di BEI periode 2018-2020. Penelitian ini berbentuk kuantitaif dengan menggunakan data sekunder dalam proses pengumpulan data. Sampel yang digunakan dalam penelitian ini sebanyak 56 perusahaan dengan total 168 data observasi yang diperoleh menggunakan teknik purposive sampling. Metode analisis yang digunakan ialah regresi logistik dengan penggunaan alat bantu analisis berupa SPSS 25 dalam pengolahannya. Berdasarkan hasil yang diberikan dalam penelitian ini menunjukkan bahwa (1) kualitas audit berpengaruh positif signifikan terhadap ketepatan waktu penyampaian laporan keuangan, (2) kepemilikan institusional tidak berpengaruhsignifikan terhadap ketepatan waktu penyampaian laporan keuangan, (3) komite audit tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan, dan (4) komisaris independen tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Analisis Perbandingan Indeks Harga Saham Sebelum dan Sesudah Penetapan Covid-19 Sebagai Pandemi
Authors: Fadila Suryani  , Unggul Purwohedi  , Mardi
Published: November 2022

Penelitian ini dilakukan dengan tujuan untuk menguji apakah ada perbedaan yang signifikan pada indeks harga saham sebelum dan sesudah penetapan covid-19 sebagai pandemi di kawasan regional ASEAN. Penelitian ini menggunakan data sekunder berupa pembukaan dan penutupan indeks harga saham di beberapa bursa efek ASEAN 29 Januari 2020 hingga 29 April 2020. Penelitian ini menggunakan teknik purposive sampling dan didapatkan sampel sejumlah 5 bursa efek di 5 negara ASEAN dengan variabel yaitu IHSG (Indonesia), SETI (Thailand), KLCI (Malaysia), STI (Singapura) dan PSEI (Filipina) dengan periode peristiwa 30 hari sebelum dan 30 hari setelah peristiwa. Data diolah menggunakan paired sample t test dan wilcoxon signed rank test. Hasil dari penelitian ini menunjukkan bahwa kelima variabel yaitu IHSG, SETI, KLCI, STI dan PSEI terdapat perbedaan antara indeks harga saham penutupan sebelum dan setelah penetapan peristiwa pandemi covid-19.
Pengaruh Arus Kas Operasi, Pengeluaran Modal, Rasio Perputaran Aktiva Tetap, Time Interest Earned Rasio dan Return on Asset Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Non Keuangan di Masa Pandemi Covid-19
Authors: Oktavia Ayu Wiyanti  , I Gusti Ketut Agung Ulupui  , Dwi Kismayanti Respati
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh Arus Kas, Pengeluaran Modal, Rasio Perputaran Aktiva Tetap, Time Interest Earned dan Return on Asset Terhadap Pertumbuhan Laba. Penelitian ini dilakukan dengan populasi seluruh Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia dimasa Pandemik Covid-19 ditahun 2020. Dengan penentuan sampel mengunakan metode nonprobabilitas yaitu purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder dan dilakukan analisis melalui regresi linier berganda.  Dengan hasil penelitian menunjukan bahwa pengeluaran modal, time interest earned dan return on asset memiliki pengaruh signifikan positif terhadap pertumbuhan laba. Sedangkan arus kas operasi, perputaran aktiva tetap dan tidak memiliki pengaruh signifikan yang positif terhadap pertumbuhan laba.  Dan secara simultan semua variabel independent, berpengaruh signifikan terhadap pertumbuhan laba.
Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan Terhadap Audit Judgment
Authors: Sintha Rumondang  , Adam Zakaria  , Diena Noviarini
Published: November 2022

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan terhadap Pemberian Audit Judgment. Penelitian ini menggunakan data primer dengan sampel Auditor yang bekerja pada Kantor Akuntan Publik (KAP) DKI Jakarta diwilayah Jakarta Timur , yang terdaftar dalam Directory Institut Akuntan Publik Indonesia (IAPI) periode 2021. Teknik sampling pada penelitian ini menggunakan convenience sampling dengan 62 responden. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda dengan menggunakan SPSS 25.

Berdasarkan hasil dari analisis pada penelitian ini, dapat disimpulkan bahwa : (1) self-efficacy memiliki pengaruh positif signifikan terhadap audit judgment, (2) pengetahuan auditor dalam mendeteksi kekeliruan memiliki pengaruh positif signifikan terhadap audit judgment, dan (3) tekanan ketaatan tidak memiliki pengaruh terhadap audit judgment.