bluuebunny/crossref_metadata_2025 huggingface dataset:
Viagem cultural: desbravando a arte, a história e as conexões humanísticas construídas nos 486 anos de Recife-PE
Authors: Melo João Roberto de , Silva Claudio Felipe Pereira da , Ramos Taynara Rodrigues , Gontijo Gustavo de Freitas Mendonça , Ferreira André Lucas Campidelli , Costa Isabela Lino , Silva Júlia Neves Batista , Silva Márcia Benedita de Oliveira
Published: March 2024

Sabe-se que é intrínseco a um profissional de diferenciada qualificação na área médica possuir aprofundamento em conhecimentos além da medicina. O PET Medicina Uberaba possui como objetivo contribuir na elevação da qualidade de formação acadêmica dos alunos de graduação do curso de Medicina da Universidade Federal do Triângulo Mineiro (UFTM). Para isso, as atividades do programa substancializam a integração e a ampliação das atividades culturais e humanísticas dos integrantes do grupo. Dentre as diversas atividades, tem-se as Viagens Culturais que promovem o enriquecimento dos bolsistas nas áreas de arte e cultura e estimulam o senso crítico e a imersão em atividades exteriores à àrea das ciências da saúde. Dentro dessa  perspectiva, no ano de 2021, os membros do PET Medicina Uberaba visitaram a cidade de Recife, no estado de Pernambuco, e puderam conhecer a cultura, a natureza, a diversidade, as mazelas sociais e os pontos turísticos deste município que, fundado no ano de 1537, possui 485 anos de história que permearam todo o cronograma cultural da  viagem.
REFORMULATION OF REGIONAL HEAD ELECTION ADMINISTRATION DISPUTE POLICY BY THE GENERAL ELECTION SUPERVISORY BOARD AND THE STATE ADMINISTRATIVE COURT IN INDONESIA
Authors: Prayoga Satria , Febrian  , Rumesten Iza
Published: March 2024

Purpose: The research objectives related to the reformulation of regional election administration dispute policies by Election Supervisory Agency and the State Administrative Court in Indonesia can include several things, one of which is to evaluate the effectiveness of existing policies: The purpose of this research can include evaluating existing policies related to dispute resolution administration of regional elections by Election Supervisory Agency and the state administrative court.
 
Method: The research method used in this research is a normative research method using a statutory approach and a conceptual approach
 
Results and Conclusion: The reformulation of regional election administration collection policies by the General Election Supervisory Agency) and the State Administrative Court in Indonesia highlights efforts to increase effectiveness and efficiency in resolutions related to the regional head election process.
 
Implications of research: By strengthening the regional election administration dispute resolution process, especially through independent institutions such as the General Election Supervisory Body and the State Administrative Court, this can increase the legitimacy and trust of the public in the democratic process at the local level.
HUMAN RIGHTS TO HEALTH AND WELLBEING FOR VULNERABLE GROUPS IN TIDAL FLOOD AREAS: A POLICY BRIEF
Authors: Budiarto Eka , Hamid Achir Yani S. , Mustikasari
Published: March 2024

Objective: Mental health problems in vulnerable groups in tidal flood areas include impaired self-concept, stress, and anxiety. Many policies regulate flood management especially to manage mental health problems in disaster areas. However, during tidal floods, the implementation of programs to handle psychosocial problems was not optimal. This research aims to develop policy recommendations to meet the need for the right to a healthy and prosperous life among vulnerable groups in tidal flood areas.
 
Method: This research is a review type of research that examines the policies and legal norms that apply in Indonesia and is related to the tidal flood disaster situation. Prescriptive analysis is carried out by researchers so that researchers can describe problems based on the perspective of policy studies and legal norms that have been studied and analyzed using literature studies.
 
Result: Various efforts to deal with tidal floods have been carried out, but they still focus on improving the physical environment and dealing with physical health problems. Mental health problems are still ignored because they tend not to be studied and presented by society and the government. Fulfillment of the right to health is unequal because it is not implemented holistically.
 
Conclusion: Exposure to tidal floods that cannot be changed and prevented requires the existence of policies that regulate the prevention and treatment of mental health problems. Existing policies need to be integrated with each other so that they can be implemented technically by carrying out continuous mental health efforts.
Utilizing Waste from the Natural Resources of Harapan Island to Become Kitchen/Pantry Decoration Elements in Residential Homes
Authors: Ulinata Ulinata , Miracella Jessica , Napitupulu Yolanda
Published: March 2024

Lecturers and students of the Architecture Study Program at the Christian University of Indonesia together in partnership with Antheia and Fempire once again held a Community Service on Harapan Island by raising the title "Utilizing Waste from the Natural Resources of Harapan Island to Become Kitchen/Pantry Decoration Elements in Residential Homes.” This is the fourth Community Service activity on Harapan Island where the method that were used involved conducting socialization with the Harapan island’s housewives as participants with the approach involved providing instructional material from the speaker and then guiding the participants in practicing the material presented. The results showed that almost all participants were able to complete the products in form of table decorations for the pantry/kitchen as well as used bottles with shell ornaments added to them.
Assistance in the Expansion of Neighboring Community Institutions to Accelerate Welfare in Bumiayu Village, Malang City
Authors: Putra Marsudi Dedi , Soleh Mukhammad , Bagijo Himawan Estu , Sa'adah Aghniya Ariza , Ayudita Nabilah
Published: March 2024

At the beginning of 2023 in RT 03, Bumiayu Village, Malang City, the number of heads of families reached 198 heads of families (KK). The compulsory expansion from 1 (one) RT to 2 (two) or more RTs is only carried out when the RTs exceed the number of 50 (fifty) households. Therefore, this community service aims to accompany the expansion of the Rukun Neighbor institution to accelerate welfare in RT 03 Bumiayu Village, Malang City. Implementation methods include (1) Focus Group Discussion (FGD), (2) Assistance in the expansion of RT 03 Bumiayu Village Malang City, and (3) Media use from the results of the RT 03 expansion assistance team, Bumiayu Village, Malang City.
Social Media Education in Marketing Debog Banana Chips Products to She Yuha Snack MSMEs in Rengas Pulau Village, Marelan Medan
Authors: Sari Revita , Muhammad Idhamsyah
Published: March 2024

The community service program was implemented in Rengas Pulau Village, Medan Marelan District, Medan City Regency targeting the local community. The program implemented with this target is an educational program on the importance of social media. With the targets and programs that have been designed, it is hoped that it will be able to increase understanding for MSME players. The aim of implementing this community service program is to solve various problems that exist in the She Yuha Snacks She Yuha Chips Debog Banana MSME which is the focus of the activity by utilizing social media. The method used in implementing this activity is the observation method, namely observing the problems in Rengas Pulau Island Village as the target of the activities to be carried out and documentation, namely documenting the photos or videos required for each activity.
Analysis of Factors that Influence Fishermen's Production Results in Prigi Nusantara Fishery Port (Ppn) Watulimo District, Trenggalek District
Authors: Pratama Shila Ardy , Setiawati Ririt Iriani Sri
Published: March 2024

One of the economic sectors that contributes to the development of the national economy is the marine and fisheries sector. The fishing industry plays a bigger role during economic downturns, particularly when it comes to earning foreign exchange. Meanwhile, the aim of this research is to find out whether there is an influence of production capital on Product of the fishermen in the Trenggalek Regency's Prigi Village, Watulimo District Secondly, to determine if labor has an impact on the productivity of fishermen in Trenggalek Regency's Prigi Village, Watulimo District. The type of research used is a quantitative descriptive approach, basically emphasizing the statistical processing of data analysis in the form of numerical values. It is clear from the multiple linear regression analysis results that the capital value is 33,939, meaning it shows the direction of a positive or unidirectional relationship between capital and production results. The labor value of Labor -4210,909 shows a negative or unidirectional relationship with production results. Meanwhile, There is a duration of -132,287, indicating a negative or unidirectional relationship with production results.
The Effect of Organizational Commitment, Organization Funding, and Intervening Organizational Performance towards Organizational Sustainability (on Islamic Boarding)
Authors: Zen Agustian , Ali Hapzi , Sastrodiharjo Istianingsih , Hidayat Wastam Wahyu
Published: March 2024

This research is expected to provide a deeper understanding of the key factors affecting the sustainability of Islamic boarding schools, as well as contribute to the development of solutions and policies that support positive and sustainable development for these institutions. This research is a research using quantitative methods, where respondents are leaders of Islamic Boarding randomly sampling from various Islamic Boarding with the number of questionnaires distributed 150 is 34 respondents. Data analysis using SPSS 25, to find whether there is an influence between organizational commitment variables and organizational sustainability, look for influences between organizational funding and organizational sustainability, and finally look for influences between organizational performance and organizational sustainability. The positive influence between the variables of Organizational Commitment has a positive and significant effect on Organizational Sustainability, so the commitment of the leaders of the Islamic Boarding School for sustainability has an influence on the Islamic Boarding School. In addition, good Organizational Funding for Islamic Boarding Schools can provide an Organizational Sustainability for Islamic Boarding Schools.  Qualified Organizational Performance provides assurance for Islamic Boarding Schools to run for organizational sustainability. The results of this study provide a color, especially variables and objects of study.
Analysis of Factors that Influence Consumer Behavior towards Shopping Cart Abandonment in Online Shopping at Shopee
Authors: Putri Salwa Az Zhahra , Rusdianto Yuniardi
Published: March 2024

This research aims to identify and analyse factors that influence shopping cart abandonment behaviour when shopping on the Shopee marketplace. This research uses a purposive sampling technique of 100 active students in the Surabaya with the analytical method used in this research is multiple linear regression analysis. From the results of the analysis carried out, it was found that simultaneously (F test) the variables emotional ambivalence, hesitation at checkout, payment intention, choice overload, compare with website, perceived transaction inconvenience, perceived cost, and perceived risk had a significant effect on shopping cart abandonment behaviour. when shopping on the Shopee marketplace. Meanwhile, partial testing (t test) shows that choice overload is a variable that significantly influences shopping cart abandonment behaviour in online shopping at Shopee.
The Influence of Service Quality and Location on Fuel Purchase Decisions at COCO Gas Stations 11.201.107 Hm. Yamin Medan
Authors: Setiawan Reza , Tasya Khalisa Aulia , Apriani Wulan , Zetira Cinthia Tasyva , Hasyim Hasyim
Published: March 2024

This research tries to ascertain how service quality influences fuel purchasing decisions at SPBU Coco 11.201.107 HM. Yamin Medan. This research uses explanatory research which uses descriptive statistical methods to verify whether there is an influence between the services provided on customers' fuel purchasing decisions. The research results showed that respondents' responses regarding the quality of service were considered good. Respondents rated the services and facilities provided at the Coco HM gas station positively. Yamin. Similar research can be carried out between regions for the next stage of the research process in the same environment with different characteristics and with changes in research variables that can be developed for further research.
The Influence of Drug Abuse on the Young Generation
Authors: Kadir Syukron Abdul , Doni Christian , Rasyid Muhammad Tebyan , Astuti Nurmalita Kussuma , Arif Nomensius , Ashar Adinda Nasyuha Putri Cahyang
Published: March 2024

Drugs are widely discussed and broadcast in mass media, such as television shows and social networks. Drugs are often discussed because of their abuse in society. Drugs cause many problems in communities such as Indonesia. Drug addiction cases often occur in Indonesia, ranging from minors, teenagers, adults to the elderly. In fact, illegal drugs or narcotics and dangerous drugs were initially only intended for anesthesia during surgery, for medicinal purposes or could also be used as rituals in ancient times, but as times change and people get older, drug abuse is becoming more common. The situation of drug abuse in society could be caused by the influence of the social environment, or even by oneself.
Determinants of Fraud Prevention PT Perkebunan Nusantara XIV Takalar
Authors: Karmila Yusri , Wahad Abdul , Wahidah. R Wardatul
Published: March 2024

The following are the research objectives in accordance with the goals of this study: Examining the following four topics will help us better understand how fraud is prevented: 1) the impact of internal audit; 2) the impact of audit quality; 3) the impact of good corporate governance; and 4) the combined impact of internal audit, internal control, audit quality, and good corporate governance. The effect of Audit Quality, Internal Audit, Good Corporate Governance has a positive and significant effect on Fraud Prevention at PT Perkebunan Nusantara XIV Takalar. PT Perkebunan Nusantara XIV Takalar has the desired rate with good financial quality, therefore with these criteria it can convince stakeholders in making all decisions, one of which is investing in the company.
The Influence of Facility Provision, Product Diversity and Product Quality on the Decision to Purchase Fruit Products at the Cibitung Main Market
Authors: Kamal Wafiq Fadlul , Untari Dhian Tyas , Andrian Andrian
Published: March 2024

This research aims to determine the influence of facility provision, product diversity and product quality on consumer purchasing decisions for fruit products at the Cibitung Main Market. This research is quantitative research that uses primary data through questionnaires distributed directly to each consumer of the Cibitung Main Market. The number of questionnaires distributed was 98 with the research subjects being business people who spent their fruit product needs at the Cibitung Main Market. Based on the results of statistical tests, it proves that facilities influence purchasing choices. However, the product diversity variable has a significance value of 0.302, which is greater than 0.05. As a result, hypothesis H2 was rejected, which means there is no significant relationship between product diversity and purchasing decisions.
The Influence of Viral Marketing at Tiktok and Ticket Prices on Tourists’ Decision to Visit Maimun Palace in Medan City
Authors: Fauzia Dila Latul , Adlina Hafiza
Published: March 2024

Wider dissemination of information and setting relatively affordable ticket prices through the TikTok application will be able to increase tourists' visiting decisions. This examination means to quantify the impact of viral marketing on TikTok and ticket costs on travelers' choices to visit Maimun Palace In the city oF Medan. This exploration utilizes quantitatIve techniques with an affiliated methodology. . This research uses various tests using SPSS software to obtain research results, namely validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis testing (t test, f test, and R2 test). Based on the results of SPSs data processing, the results/findings of viral marketing and the price of entrance tickets have a positive and significant influence partially and simultaneously on variable Y, namely the decision of tourists to visit Maimun Palace, Medan City.
The Relationship between Knowledge and Attitudes of Pregnant Women Regarding Preparation for Childbirth (Labor Pain) in the Independent Practice of Midwife Hellen Tarigan in 2022
Authors: Sitepu Jujuren Br. , Mengkuji Betty , Silaban Natalia
Published: March 2024

The maternal mortality rate (MMR) will be 70 per 100,000 live births in 2030. The maternal mortality rate (MMR) in the world is 303,000 people. The maternal mortality rate (MMR) according to WHO is 295,000 per 100,000 live births, women dying during pregnancy and childbirth in 2017. This number is still relatively high, one of the causes of maternal death in the world, namely bleeding during childbirth. The research design used is descriptive research. The population in the study was 30 respondents with a sample of 30 respondents taken using total sampling techniques. There is a significant relationship between the knowledge of pregnant women and preparation for childbirth, with a p-value (0.000 < 0.005) and there is a relationship between the attitude of pregnant women and preparation for childbirth with a p-value (0.001 < 0.005). It is hoped that health workers can provide counseling about preparation for childbirth to pregnant women when carrying out Ante Natal Care (ANC) at PMB.
Analysis of factors influencing the amount of rice production in Banggai Regency
Authors: Evina Ni Kadek , Lapian Agnes L. Ch. P. , Siwu Hanly F. Dj.
Published: March 2024

The aim of this research is to find out how land area, workforce and capital influence rice production in Banggai Regency. Purposive sampling, which refers to the data source. This research uses a sampling method that considers certain factors. Examples were taken of up to forty participants. The type of information used in this research is primary data. Interviews with forty respondents produced direct primary data. Procedure Data analysis involved the use of multiple linear regression. The research results show that the volume of rice production in Banggai Regency is greatly influenced and profitable by land area. The impact of labor on output levels is small but positive for rice in Banggai Regency. The capital impact is negligible and detrimental to the level of rice production in Banggai Regency. The amount of rice production in Banggai Regency is greatly influenced by land area, labor and capital.
Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone
Authors: Conteh Abdul , Kaira Lamin
Published: March 2024

The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic).
Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance and other financial institutions in Sierra Leone and only 55 of the questionnaires were received and processed. The modifications are advantageous for accounting enable a range of research philosophies that will elevate the standing accounting theory and perhaps accounting research. As a method of tracking and remotely monitoring the progress of economic activity, accounting appears to be a historical relic, generating economic impacts. Since accounting ideas have roots, they are no longer neutral. In this regard, it would be more like a slowly emerging structure infused with cultural influences, social unrest, and political issues and decisions. Responses were analysed using descriptive statistics, utilizing the Statistical Package for Social Science (SPSS statistic 26) and values of the responses have to be analysed in all cases to facilitate further discussions.
Comparative Analysis of Financial Performance Before and After the Acquisition of the Acquisiting Company (Case Study of PT. Telkom Indonesia)
Authors: Sephita Indira , Nurazi Ridwan
Published: March 2024

Acquisition is a type of business development strategy. Acquisitions affect the financial success of the company. An organization can determine the results of its operational activities through its financial results, which are presented in numerical figures. Key figures can be used to confirm financial results. This study measures and compares the financial performance from 2015-2018 and 2020-2023 before and after the acquisition of PT Telkom Indonesia (Persero) Tbk. Such research uses descriptive and comparative methods as well as quantitative methodology. Secondary data can be obtained from financial accounting (financial annual report). The current ratio and return on investment before and after the acquisition differed significantly according to the analysis and conclusions. There is no noticeable change in the ratio of debt to balance sheet volume and pre-sales to post-transaction sales.
Analysis of Hemodialisa (HD) Services Based on Comparison of Calculations Hospital Rates with Rates BPJS Kesehatan
Authors: Wahyuni Ni Nyoman Tri , Suartawan I Wayan , Wardana Putu Adi Arya
Published: March 2024

For hospitals to grow and develop in order to be managed efficiently and effectively, it is necessary to face intense competition in the world of health services. If they want to survive in competition, hospitals need to recalculate their existing hospital rates, namely by using a competitive tariff model calculation. Based on the results of interviews with the head of the hemodialysis (HD) unit, it was stated that 95% of HD patients seeking treatment at Wangaya Hospital were BPJS patients and the rest were general patients.
There is a difference in cost sharing between HD rates at hospitals and InaCBG's (BPJS) rates. Wangaya Hospital previously set a fee for HD patients at Rp. 990,000, while the BPJS has set a tariff for InaCBG's HD patients at IDR 887,100. Between HD rates from hospitals and BPJS, there is a difference in cost sharing. Researchers in this case only compared HD rates based on hospital rates and rates based on BPJS, so that the cost sharing value was small. So far, the hospital has never recalculated the difference based on these two rates. Based on this calculation, hospitals will incur losses in HD services in 2020, thus further research is needed on the topic above.
The Role of Interpersonal Communication in Resolving the Impact of Miscommunication on Customer Relations Officer (CRO) Services at Daihatsu Narogong
Authors: Hafizzah Nabila , Soelistyowati Dinar
Published: March 2024

This research is motivated by the important role of interpersonal communication, especially that carried out by the Customer Relations Officer (CRO) at Daihatsu Narogong, in resolving miscommunication with customer at Daihatsu Narogong. This research aims to determine the role of interpersonal communication in resolving the impact of service miscommunication with customer relations officers at Daihatsu Narogong. The research method used is ad qualitative research method with a descriptive type, data writing techniques using observation, interviews, and documentation techniques obtained from respondents related to this research who were selected based on personal experience and data analysis using data reduction techniques, data presentation and drawing conclusions. The results of this research show the role of interpersonal communication in resolving the impact of customer relations officer (CRO) service miscommunication at Daihatsu Narogong. The role of interpersonal communication carried put in customer relations officer services is able to resolve miscommunication well and clearly. So customers at Daihatsu Narogong are very satisfied with the service provided when resolving miscommunication
Antecedent Factors of Intention to Use Digital Wallets and the Moderating Role of Consumer Trust
Authors: Fitriani Diah , Astuti Puji
Published: March 2024

The Covid 19 (Coronavirus Disease That Was Discovered In 2019) pandemic has encouraged people to have high digital literacy. Since entering the New Normal Era, people as buyers must also avoid and make transactions using cash and make more use of digital payments, one of which is through digital wallet platforms. The aim of this research is to explore the antecedent factors that influence the intensity of digital wallet use and also to look at the moderating role of customer trust. This research was conducted on 194 respondents who are digital wallet users. This research uses quantitative methods using covariance based structural equation modeling (SEM) analysis tools. The research sample was Gopay/OVO/Dana digital wallet users aged 17 to 45 years and had used digital wallets for at least 6 months. Several variables in this research were confirmed to be antecedent factors for the intensity of digital wallet use, where attitude was proven to have a positive influence on intention to use and of all the factors that influence attitude, perceived usefulness is the most dominant. Some of the recommendations from this study are to continue to increase the benefits that digital wallet users can experience so that they will improve attitudes to increase the intensity of payments using digital wallets
Dynamics of Islamic Politics in the Early Period of the New Order
Authors: Rahman Abdul
Published: March 2024

This article aims to review the relationship between proponents of Islamic politics and the New Order government. This article uses historical methods, namely heuristics, criticism, interpretation, and historiography. The research results show that the emergence of the New Order government cannot be separated from the support of military groups and Islamic political forces. The Islamic group's support for the New Order government was related to this group's desire to be involved in implementing state policies, especially in the field of government politics. This desire turned out not to be as expected, because the struggle of Islamic groups in political channels received restrictions and pressure from the government because it was considered to threaten national integration and development
Behavioral Analysis of Health Service use of the Ilaga Community Health Center, Puncak Regency Central Papua Province
Authors: Wonda Frengky Lani , Zainuri Agus , Togodly Arius , Tingginehe Rosmin M. , Ruru Yacob , Rantetoding Septevanus
Published: March 2024

The aim of this research is to analyze utilization behavior service health, Ilaga District Community Health Center, Puncak Regency, Central Papua Province. The type of research used is descriptive qualitative. Data was obtained using interviews and analyzed qualitatively. The results of the research showed that people seeking treatment in the Ilaga District used the Community Health Center as a place for treatment and as a referral place to other health service institutions (referrals) so that the community was enthusiastic in utilizing the Community Health Center services. Not all people have health insurance due to low knowledge and lack of support from health workers in assisting health services in arranging membership for the National Health Insurance Social Security Administering Body (BPJS). Security disturbances disrupt the accessibility of community health services in the event of conflict, especially from armed criminal groups.
Meta-Analysis Study: The Influence of Motivation on Teacher Performance in Indonesia
Authors: Muflihan Yenni , Prasetyaningtyas Wulansari , Fajri Nur , Sari Nurmala
Published: March 2024

This research is to examine the relationship between motivation and teacher performance in Indonesia. Researchers synthesize the results of 47 research studies that have met the criteria and find out the overall relationship of teacher motivation and performance. The data analysis technique used is a quantitative meta-analysis approach with correlation analysis, and the analysis using JASP Application. Based on the results of the study, it can be concluded that the average of the Effect size is 0.811. This value exceeds the standard value included in the high category that is 0.5. Therefore, the results of this study prove that motivation has a strong relationship with teacher performance.
The Effectiveness of Green Marketing on Consumer Loyalty to The Body Shop Consumers in Medan City
Authors: Sagala Natasya Agatha , Simanjorang Feronica , Siregar Onan Marakali
Published: March 2024

The environmental crisis that is getting worse and detrimental to society has encouraged the emergence of environmentally friendly marketing strategies, namely green marketing. One company that is famous for implementing green marketing in Indonesia is The Body Shop. This study aims to determine the effect of green marketing on consumer loyalty of The Body Shop in Medan City. Primary data for this study were obtained from direct interviews while secondary data were obtained through literature studies.  Secondary data is obtained through literature study.  This research uses a qualitative approach with an interview method with 24 related respondents conducted from April 2023 to May 2023. The results showed that green marketing has a positive effect on consumer loyalty.
Analysis of the Role of Accountants in the Development of Enterprise Resource Planning Systems in the Era of Industrial Revolution 4.0
Authors: Panglewai Dave Dominic , Indrijawati Aini , Rahmawati  , Grace T. Pontoh
Published: March 2024

This study aims to analyze the role of accountants in the development of ERP systems in the 4.0 era. Accountant roles as strategist, ERP expert, IT expert and communicator. This study uses qualitative methods with data collection techniques, namely interviews. Data validation was checked using the triangulation method. The research results show that (1) the role of the accountant as a strategist functions to review the company's system and then develop a strategy for the development of the company's system; (2) the accountant's role as an ERP expert serves as a monitor that oversees and controls the company's systems; (3) the role of the accountant as an IT expert serves to provide accounting data information in the company's system; (4) the role of accountants as communicators does not have much effect because they have been replaced by artificial intelligence functions in company system applications
The Influence of the Visualization, Auditory, Kinesthetic (VAK) Learning Model Assisted by Song Clip Video Media on the Poetry Writing Ability of Class X Students of SMA Negeri 7 Medan
Authors: Annisa Aulia Rahmadani  , Rosmaini
Published: March 2024

This research aims to determine the effect of the Visualization, Auditory, Kinesthetic (VAK) learning model assisted by Song Clip Video Media on the Poetry Writing Ability of Class X Students of SMA Negeri 7 Medan in the 2023/2024 Academic Year. The research method used is the experimental two group post-test design method. The research results showed that the average score for the poetry writing ability of experimental class students was 79.68, which was considered good, while the average score for the control class was 62.88, which was considered sufficient. Hypothesis testing shows that tcount > ttable, namely, 6.17 > 2.056, so the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. This proves that there is an influence of the Visualization, Auditory, Kinesthetic (VAK) learning model assisted by song video clip media on the ability to write poetry in class X students of SMA Negeri 7 Medan for the 2023/2024 academic year.
Design Tools to Audit Electricity
Authors: Supriyadi Kuat , Fakhlur Dewantoro  , Ipin Prasojo  , Septi Aprilia  , Elsa Sari Hayunah Nurdiniyah
Published: March 2024

Until now, energy has had a very important role in the life of human civilization. One of the problems that arise in the use of energy is that there is still a lot of use of fossil energy, even though this energy is very limited on Earth. Therefore, the need for efficiency in energy use in all areas of life, including in government, private, and community institutions. But doing so, of course, requires a measuring instrument that is practically inexpensive and highly efficient. The application system is the right answer to solving this problem, so the authors conduct research by making measuring instruments that can record digitally in memory and with the Internet of Things system so that analysis will be faster and more accurate, and by not using cables as data distribution.
Analysis of Ability to Recognize Letters B and D Ages 5 — 6 Years in Private Kindergarten St. Antonius 2 Medan
Authors: Janetria
Published: March 2024

The problem in this study is that some children are not able to correctly name letter symbols such as the letter “b” to “d”. This study aims to determine the analysis of children's ability to recognize the letters b and d by writing to the board and mentioning the letters b and d. The study is a type of qualitative descriptive research. The subjects of the study were 5 children who knew letters b and d in class B1 in kindergarten St. Antonius 2 Medan. To obtain data using observations and documentation. Data already collected are analyzed, data reduction, as well as data presentation and conclusion drawing. The results of the study at St. Antonius Kindergarten 2 Medan showed that an analysis of the ability to recognize letters b and d was carried out to the respondents with assessment indicators that the researcher had provided through observation methods. Respondents A, B, C and D at the time of the ability to recognize the letters b and d arose awareness of the letters b and d by being marked while learning to the blackboard. Stages of writing the letters b and d on the board, respondents A, B, C, and D were already able to give meaning to the vision on the board letters b and d by using good language.
Increasing Children's Interest in Learning Through Smart Board Media in Group A at Bhayangkari Kindergarten, Majene Regency
Authors: Maria St. Maria Ulfah
Published: March 2024

Tujuan dari penelitian tindakan kelas ini adalah untuk meningkatkan antusiasme 20 siswa di grup A TK Bhayangkari dalam belajar melalui media smart board. Dua siklus terdiri dari tahapan untuk perencanaan, pelaksanaan, pengamatan, dan refleksi. Siklus I terdiri dari dua pertemuan (Siklus II) dan lima pertemuan tatap muka. Ditemukan bahwa 30% dari 20 anak dalam kondisi asli menunjukkan minat untuk belajar. Ketika ditemukan bahwa rata-rata hasil belajar dari siklus I termasuk dalam kategori kurang membaik pada siklus II, temuan penelitian tentang “Peningkatan Kemampuan Minat Belajar Anak melalui Kegiatan Media Smart Board pada Kelompok A di TK Bhayangkari” meningkat.
Implementation of Calculation of Cost of Goods Production by Full Costing and Variable Costing Methods (Case Study of MSMEs in the Food Sector in Jambi City)
Authors: Halim Abdul , Rico Wijaya Z  , Reni Yustien
Published: March 2024

Struggle and careful planning are the keys to the company's development in facing various problems and market competition. In the production context, determining the cost of production (HPP) is a critical factor that influences company profits. In the paragraph above, methods for determining COGS, such as full costing and variable costing, are discussed to minimize errors in determining product selling prices. The importance of efficiency in calculating production costs is emphasized, especially for micro, small and medium enterprises (MSMEs), which often lack accuracy in determining the selling price of their products. A case study of MSMEs in Jambi City shows that manual recording of costs of goods manufactured needs to be improved to avoid errors and guarantee profits that are in line with expectations. By using the right methods, MSMEs can increase their competitiveness and achieve success in a competitive market
Determinants of Revenue of Personal Income Tax at KPP Pratama Cibitung: A Perspective of Attribution Theory
Authors: Muslim Ahmad Bukhori , Dian Sulistyorini Wulandari
Published: March 2024

This research seeks to examine the impact of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on the generation of tax revenues. The participants in this investigation were employees from the tax sector at KPP Pratama Cibitung, with a sample size of 100 tax employees selected through convenience sampling. Utilizing primary data collected through questionnaires, the study employed multiple linear regression tests conducted using SPSS Version 21 software to analyze and test hypotheses. The findings revealed that NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness all demonstrated a noteworthy and positive influence on the receipts of personal income tax
The Determinants of Manufacturer Firm Value in the Indonesia Stock Exchange During Pandemic: Signalling Theory Perspective
Authors: Yulianti Vista , Dian Sulistyorini Wulandari  , Yancy
Published: March 2024

The importance of a company's value cannot be overstated as it directly correlates with the prosperity of shareholders. Elevated company value translates to increased shareholder wealth, primarily manifested through higher stock prices. This research endeavors to empirically assess the impact of liquidity, leverage, and profitability – independent variables – on firm value within the food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Employing a quantitative approach, secondary data from the official website (www.idx.co.id) was utilized, encompassing companies within this subsector. The research employed purposive sampling, selecting 28 companies from a total population of 84. Statistical Product and Service Solution (SPSS) version 23 facilitated data analysis using multiple linear regression. Findings revealed that liquidity (X1) exhibited a significance value of 0.511, surpassing the 0.05 significance level (0.511 > 0.05), with a negative t value of -0.663. This implies that liquidity (X1) does not exert a significant influence on firm value (Y). Likewise, leverage (X2) yielded a significance value of 0.326, exceeding the 0.05 level (0.326 > 0.05), accompanied by a positive t value of 0.993
The Impact of the Covid-19 Pandemic on the Performance of Batik, Milk and Culinary MSMEs in the City of Semarang
Authors: Mohamad Hasanudin  , Marliyati  , Ch Retno Gayatri  , Sulistyo  , Ardian Widiarto
Published: March 2024

The most pronounced impact of the COVID-19 pandemic for Milkfish, Culinary, and Batik MSME entrepreneurs are experiencing a decline in sales turnover. After the pandemic subsided, consumer demand began to increase so MSME sales turnover increased. This research uses analysis of each variable using a questionnaire. The results of the survey that has been carried out show that batik MSMEs have the main obstacles in the form of capital and low consumer demand for batik. For milkfish and culinary MSMEs, the problem is low demand from consumers, some milkfish and culinary MSMEs do not yet sell online. The obstacle after the pandemic subsides is the still high price of raw materials. During the COVID-19 pandemic, sales of batik, milkfish, and culinary MSMEs generally experienced a decline in sales turnover of around 40-80%. The employment rate for batik, milkfish, and culinary MSMEs during the COVID-19 period was 15%. MSMEs experienced a reduction in the number of workers and also a reduction in the number of working hours. Milkfish and culinary MSMEs during the COVID-19 pandemic and after the COVID-19 period experienced problems in the raw material supply chain and price increases
Public Engagement and Green Walls in Urban Environments
Authors: Zunaira Naeem  , Muhammad Waheed
Published: March 2024

This research investigates the health and well-being implications of integrating indoor vertical gardens within the context of green buildings. With a growing emphasis on sustainable architecture, incorporating living green elements into indoor spaces has become a prominent trend. This study employs a multidisciplinary approach, combining aspects of environmental psychology, indoor air quality analysis, and occupant health assessments. A green wall is an option for sustainable urban development as there is no vacant space in the urban mix. The study explores the innovative concept of green walls within the realms of ecology, horticulture, and architecture. Focusing on urban design, the research aims to recognize green walls as a distinctive element contributing to urban renewal. The primary objective is to highlight the advantages of incorporating green walls in enhancing the city's aesthetic appeal, particularly in large urban settings. The study aims to present the various ways that green walls are used in urban design while offering workable solutions through examples of actual buildings
English Public Speaking Anxiety of Third-Year Students from a Tertiary Education Institution
Authors: Asio John Mark , Caingal Criscel Anne , Alla Ericka Rei , Bulan Whendell Jan , Marcial Madeleine
Published: March 2024

The present study investigates the English public speaking anxiety of the third-year students from a tertiary education institution in Olongapo City, Philippines. One hundred ninety-seven (197) purposively selected respondents participated in the exploration of the four main components of English Public Speaking Anxiety. The researchers then analyzed the collected data through nonparametric tests. Results yielded no significant difference in the level of public speaking anxiety of the third-year students however when grouped by sex and program, the study found significant findings. With this, researchers proposed a seminar-workshop to help student-respondents increase their self-esteem and confidence in using English as their medium in facilitating their future students.
The Effect of the Gallery Walk Cooperative Learning Model on Learning Outcomes in Economics Lessons
Authors: Nadiminsyah  , Wahjoedi  , Utomo Sugeng Hadi
Published: March 2024

Cooperative learning is different from other learning. The difference can be seen from the learning process which emphasizes the process of cooperation in groups. The goal to be achieved is not only academic ability in terms of mastery of learning materials but also the element of cooperation to master the material. The existence of this cooperation is what characterizes Cooperative learning. This study aims to analyze student learning outcomes in economic subjects. The sample of this research is class X students of SMA Negeri 1 Madapangga. The instruments to be used in this research are tests, observation sheets, documentation, and questionnaires. Data analysis techniques used in this research are descriptive statistical analysis techniques and inferential statistical analysis techniques that aim to examine the research variables. The results concluded that the application of the gallery walk-type cooperative learning model to student learning outcomes in economic subjects had a significant and positive influence, with the contribution of variable x to variable y amounting to 61.2%.
Early Islamic Educational Institutions in Islamic Educational Science
Authors: Esmat Lamis Ahmad , Nurhakim  , Faridi
Published: March 2024

Education during the era of the Messenger, may God’s prayers and peace be upon him, was completely similar to what exists in our current era. The only difference was in the names, but the institutions during the era of the Messenger had the same characteristics and the same tasks, as well as the same scientific approaches followed, and perhaps the Prophet’s approach was better, Since he enjoyed plurality and diversity, and also the method of the Messenger did not follow the external control, but rather the internal control, so each of the Muslims was observing himself in order to perform the best that he had, and therefore it was distinguished by simplicity in the beginning due to the modernity of the era, and then it was characterized by progress in the civil era.. The research method used is literature with documentation data collection techniques. The results of this research are summarized in the fact that during the Meccan period there was one institution based on the education of Muslims, but it was teaching them only the matters of their religion, and this is due to the difficulty of life for Muslims at the time. The difference between both of them, and the characteristics that distinguished each era from them, who were its founders, and the methods used at that time.
Consistency, Cohesion, and Harmony in the Holy Qur’an and the Noble Prophet’s Sunnah
Authors: Esmatt Sohila Ahmad
Published: March 2024

Therefore, this article aims to clarify the harmony, coherence, and consistency in some Quranic verses and Prophetic hadiths that have not been discussed in depth. Sufficient, and therefore it was necessary to pay attention to focus on some verses of the Holy Qur’an and the Prophet’s Hadith to know how there is harmony and consistency between its words, expressions, and positions. This article used the qualitative approach with the literature review method and its steps are as follows: defining the research, then searching for relevant reading sources, reading and understanding them, then taking notes, then summarizing the readings that were found, and finally conducting the literature review and writing general opinions. The article contains five noble verses and two noble hadiths, and from the study and analysis in this article, it was concluded that 1- Ease and redundancy in speech have verbal benefits and clear evidence of harmony. 2- The use of the three types of verbs, whether past, present, or imperative, is of great importance for determining the position. 3- The use of metaphor and simile brings the meaning closer to the mind of the listener and reader and makes the text coherent without disruption. Hence the importance of writing in consistency, cohesion, and harmony in the words of the Messenger of God and the words of the Almighty God.
Needs Analysis of Ethnoscience-Based Digital Teaching Materials for Grade IV Elementary School Students
Authors: Nur DS Yulistina , Hufad Achmad , Leksono Suroso Mukti , Dewi Sinta Maria , Latifatusadiah Tia
Published: March 2024

Learning that raises local culture to be a subject of science learning can improve students' mastery of science literacy, character, motivation and interest. This study aims to analyze the needs of ethnoscience-based digital teaching materials in elementary schools. This type of research is descriptive qualitative, namely by analyzing needs. This research was conducted in class IV of SDN located in East Karawang District, Karawang Regency. The data collection techniques used were interviews and observations. The results of this study indicate that: 1) Ethnoscience-based digital teaching materials at the school have never been developed; 2) There is a great need for ethnoscience-based digital teaching materials on plant material sources of life on earth; 3) Ethnoscience-based digital teaching materials really need to be developed in learning grade IV science on plant material sources of life on earth.