bluuebunny/crossref_metadata_2025 huggingface dataset:
АНАЛИЗ И ПРОЕКТИРОВАНИЕ ПЛАСТИН И ПАНЕЛЕЙ ИЗ КОМПОЗИЦИОННЫХ МАТЕРИАЛОВ
Authors: Селюгин Сергей
Published: May 2023

Рассматриваются задачи анализа и проектирования композиционных пластин и панелей. Указаны требования к конструкциям, которые должны быть выполнены при этом. Рассматриваются возможные как прямо-, так и криволинейно уложенные слои, составляющие пластину.

Изучаются задачи оптимизации укладки для трех видов поведения конструкций:

1) до достижения границы упругой устойчивости

2) при умеренных закритических прогибах в рамках теории фон Кармана

3) при сильных закритических прогибах

Проанализированы и, где необходимо, выведены соответствующие вариационные принципы.

Получены необходимые условия локальной оптимальности первого порядка для наилучших укладок. Выполнен анализ этих условий.

Указана важная роль локально ортотропных решений для наилучших укладок.
ANALISA POLA PEMBERIAN AIR IRIGASI DI DAERAH SALURAN KBH 14 A KANAN DESA SIDODADI KECAMATAN SEKAMPUNG KABUPATEN LAMPUNG TIMUR
Authors: Eka Putra Sigit Nur , Masherni Masheri , Prawati Eri
Published: May 2023

Pada saat masuk musim tanam gadu atau musim tanam pada saat kemarau, para petanibanyak yang mengeluhkan bila air irigasi yang ada tidak mencukupi untuk melakukanpenanaman padi. Oleh karena itu harus dicari penyebab utama dari kekurangan airtersebut.Penelitian analisa pemberian air irigasi ini dilakukan di areal persawahan yang dialirisaluran irigasi KBH 14 A Kanan, yang berada di desa Sidodadi Kecamatan SekampungLampung Timur. Penelitian ini meliputi jumlah debit air yang masuk pada salurantersebut, jumlah kehilangan air yang terjadi dan juga tingkat efisiensi penyaluran yangterjadi. Tujuan dari penelitian ini adalah untuk mengetahui apakah air yang masuk padasaluran tersebut sudah memenuhi kebutuhan air yang ada atau belum, dan juga untukmengetahui apakah saluran tersebut masih layak digunakan atau tidak.Dari hasil penelitian debit air rata-rata yang masuk pada musim tanam gadu 2017 padaperiode pengolahan adalah sebesar 23,00 ltr/dt, pertumbuhan 14,99 ltr/dt, dan pemasakan10,54 ltr/dt. Sedangkan jumlah kehilangan air yang terjadi saat pengolahan sebesar 3,881ltr/dt, saat pertumbuhan sebesar 3,401 ltr/dt, saat pemasakan 3,131 ltr/dt. Sehinggakebutuhan air total saat pengolahan sebesar 22,24 ltr/dt, saat pertumbuhan sebesar 19,24ltr/dt, saat pemasakan sebesar 10,69 ltr/dt. Terahir tingkat efisiensi penyaluran yang terjadisaat periode pengolahan adalah 83 %, petumbuhan sebesar 77 %, dan pemasakan sebesar70%
ANALISIS STRUKTUR PELAT LANTAI BETON KONVESIONAL DAN PELAT LANTAI BONDEK (GEDUNG KULIAH FAKULTAS TARBIYAH DAN KEGURUAN UIN RADEN INTAN LAMPUNG)
Authors: Kusmila Widya , Herni Mas , Dewi Sari Utama
Published: May 2023

Pekerjaan pelat merupakan salah satu elemen dari konstruksi yang membutuhkan waktu lama dalam proses pembuatannya dan merupakan elemen pada konstruksi gedung yang memiliki biaya besar. Salah satu alternatif pelat tersebut adalah pelat lantai bondek (steel deck). Analisa yang dilakukan adalah membandingkan pekerjaan pelat lantai beton konvensional dan pelat lantai bondek. Tujuan yang ingin dicapai dalam penulisan tugas ini adalah menganalisis struktur dari pelat lantai beton konvensional dan pelat lantai bondek serta  menentukan metode mana yang lebih efektif dan efisien. Dari penelitian yang sudah dilakukan maka didapatkan (1) untuk tulangan pelat lantai beton konvensional menggunakan (Ø10 – 125) arah x, dan (Ø10 – 150) arah y. Sedangkan untuk tulangan wiremesh menggunakan M8 – 150 dan menggunakan bondek dengan tebal standar 0,75 mm; (2) Pelat lantai beton konvensional lebih murah dibandingkan pelat lantai bondek; (3) Pelat lantai beton konvensional lebih hemat 11% dibandingkan pelat lantai bondek (4) Pelat bondek lebih cepat dalam waktu pelaksanaannya dibandingkan pelat beton konvensional. Berdasarkan dari hasil tersebut, untuk pemilihan pekerjaan pelat lantai direkomendasikan untuk menggunakan pelat bondek untuk menghemat waktu pekerjaan dan pelat lantai konvensional untuk menghemat biaya pekerjaan.
ANALISIS PENAMBAHAN ZAT ADDITIVE (POLIMER) TERHADAP KUAT TEKAN BETON
Authors: Putra Sigit Hernowo , Surandono Agus , Dewi Sari Utama
Published: May 2023

Berdasarkan hasil kuat tekan rata – rata beton yang nilai kuat tekan beton meningkat seiring dengan umur beton. Untuk beton normal pada umur 7 hari mengalami kuat tekan beton rata-rata mencapai 187,403 kg/cm2 dan pada umur 28 hari mencapai 298,372 kg/cm2. Sedangkan beton yang ditambahkan zat addtive polimer sebesar 0,2%, peningkatan kuat tekan beton pada umur 7 hari sebesar 202,689 kg/cm2 dan pada umur 28 hari sebesar 298,938 kg/cm2. Adapun penambahan zat Additive 0,4% mengalami peningkatan kuat tekan beton pada 7 hari sebesar 218,543 kg/cm2 dan pada umur 28 hari sebesar 314,791 kg/cm2 dan penambahan zat additive 0,6% mengalami penurunan di umur 7 hari sebesar 129,087 kg/cm2 tetapi di umur 28 hari menigkat sebesar 339,703 kg/cm2 dan penambahan zat additive 0,8% di umur 7 hari sebesar 201,557 kg/cm2 dan pada umur 28 hari sebesar 339,127 kg/cm2. Disini kita dapat melihat kuat tekan rata-rata yang paling optimum pada umur 28 hari yaitu campuran 0,6% yaitu 339,703 kg/m2 .Dikarnakan pengunaan kadar zat additive 0,2%, 0,4%, terlalu sedikit sehingga mempengaruhi nilai slump sedangkan penggunaan kadar zat additive 0,8% terlalu banyak sehingga mempengaruhi kuat tekan beton dan meyebabkan kuat tekan menjadi turun. Maka semakin tinggi penggunaan kadar zat addtive, maka semakin rendah pula nilai slump yang dihasilkan.
PENGARUH STABILISASI TANAH GAMBUT MENGGUNAKAN CAMPURAN ZAT ADDITIVE BERUPA DIFA SOIL STABILIZER DAN SEMEN TERHADAP KUAT TEKAN DAN KUAT GESER TANAH
Authors: Permadi Iwan
Published: May 2023

Penambahan zat additive berupa difa soil stabilizer dapat memperbaiki atau meningkatkan daya dukung sifat mekanis tanah asli. Nilai PI semakin menurun dan tingkat kepadatan semakin meningkat serta kuat geser tanah berkurang. Sedangkan untuk pengujian kuat geser tanah yang dilakukan di Laboratorium Mekanika Tanah Teknik Sipil Universitas Muhammadiyah Metro, dari ke empat sampel yang telah diujikan dengan campuran zat additive difa soil stabilizer yakni 0,2%, 0,4%, 0,6%, 0,8% + 8% semen dalam setiap pengujian kuat geser campuaran. Dari ke empat pengujian nilai tegangan geser rata-rata yang paling tinggi adalah pada penelitian ini yakni dengan campuran 0,8% difa soil stabilizer + 8% semen mendapat kadar campuran dengan nilai tegangan geser rata-rata 0,503 kg/cm2 dan mendapatkan nilai kohesi 0,11 kg/cm2, sedangkan untuk sudut geser dalam mendapatkan nilai 32,94˚. Sedangkan hasil dari pengujian pemadatan tanah campuran zat additive difa soil stabilizer mendapatkan kadar campuran maksimum 0,8% difa soil stabilizer + 8% semen dengan kadar air optimum 38,20%, dengan berat kering maksimum 1,15 gr/cm3. Nilai berat isi kering maksimum  (γdmak)  cenderung semakin meningkat dari tanah aslinya, sedangkan kadar air optimum (OMC) selalu mengalami penurunan, ini dikarenakan semakin meningkatya persentase penambahan campuran zat additive difa soil stabilizer oleh sebab itu tanah semakin kekurangan air.
PENGARUH SERBUK CANGKANG KERANG SEBAGAI MATERIAL TAMBAHAN PADA CAMPURAN BETON TERHADAP KUAT TEKAN BETON
Authors: Kurniawan Muhammad Taufik , Surandono Agus , Dewi Sari Utama
Published: May 2023

Perkembangan teknologi beton dimasa ini menuntut dilakukannya usaha  untuk meningkatkan kinerja beton yang dihasilkan, baik dari segi mutu, bahan maupun cara yang diterapkan, hal ini tidak lepas dari tuntutan dan kebutuhan masyarakat terhadap fasilitas infrastruktur yang semakin maju. Oleh karena itu perlu kiranya mencari alternatif lain sebagai bahan tambahan pada brton. Telah dibuat beton alternatif dengan penambahan serbuk cangkang kerang jenis Anadara Granosa. Proses pre-treatment kulit kerang yaitu dijemur terlebih dahulu kemudian dihaluskan menggunakan alat penghancur (palu) sehingga dihasilkan tumbukan kulit kerang dengan lolos saringan 5 cm sebagai subtitusi agregat halus terhadap kuat tekan beton k-225 dengan komposisi penambahan serbuk cangkang kerang 0% : 5% : 10% : 15% dalam waktu perwatan 7 hari, 14 hari, 21 hari dan 28 hari menggunakan metode SNI. Hasil pengujian menunjukkan bahwa pada usia 28 hari beton normal (0%) = 299,504 kg/cm2 , beton campuran 5% = 317,622 kg/cm2, beton campuran 10% = 286,482 kg/cm2, beton campuran 15% = 127,388 kg/cm2. Dari hasil analisa disimpulkan, penambahan tumbukan kulit kerang jenis Anadara Granosa  sebanyak  0%, 5%, 10% dan 15% .
Modernization of primary oil treatment equipment
Authors: Feklunova Yulia Sergeevna , Boldyreva Elizaveta Dmitrievna
Published: May 2023

The role of the Russian energy industry in modern conditions is indicated. An important part of the energy sector of the Russian Federation is the fuel and energy complex, which is based on oil production. Oil in its pure form contains many impurities (water, sand, gas, pieces of rock, etc.). In order to meet the standards, oil needs to go through many refining processes. Heat exchangers play an important role at the stage of oil refining. It has been found that in the course of work scale, various deposits, pollution are formed in the heat-exchange equipment. Due to these formations, the heat exchanger loses its heating properties. It is possible to prevent the formation of deposits by using ultrasonic method. Structurally, the ultrasonic unit is a pulse generator with two magnetic transducers. When sonicating an oil-water emulsion with ultrasound, destruction occurs, splitting the crystals of hardness salts formed in the heated emulsion. Ultrasonic treatment, propagating over the surface, prevents the formation of scale deposits on it. Ultrasonic treatment is the most effective method for controlling the rheological properties of heavy high-viscosity oils from both technological and environmental and economic points of view. The results of the analysis of the ultrasonic method are presented, its advantages and disadvantages are listed. Conclusions are drawn about the insufficient number of studies comparing ultrasonic and thermal treatment of oil and the need for further study of the application of the ultrasonic method for primary oil treatment equipment.
СУЧАСНИЙ СТАН ТА ШЛЯХИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ЛОГІСТКИ ЗЕРНОВИХ ПЕРЕВЕЗЕНЬ
Authors: Булеца Н.В. , Герзанич В.М , Савко І.І. , Савко Я.І.
Published: May 2023

У статті окреслено особливості логістичної системи та її сучасний стан. На основі проведеного аналізу сформульовано розуміння та шляхи підвищення логістичного забезпечення міжнародної торгівлі та логістики зернових перевезень. Обґрунтовано, що ефективна торговельна та транспортна логістика є ключовими для розвитку країн у всьому світі. Проаналізовано основні напрямки розвитку логістики зернових перевезень в умовах війни. Визначено ключові проблеми українського бізнесу за останній рік. Розглянуто основні позитивні наслідки реалізації зернової ініціативи.Ключові слова: логістичний ланцюг, транспортна логістика, міжнародні перевезення, агрокомплекс, зернова угода, продовольчі ціни, блокування портів, інформаційне забезпечення.
ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ ФУНКЦІОНУВАННЯ ІПОТЕЧНОГО РИНКУ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ
Authors: Заславська О.І.
Published: May 2023

У статті обґрунтовано вплив війни на різні сфери життя та діяльності українців, зокрема, – на житловий фонд країни, який став одним із найбільш постраждалих. У контексті досліджуваної теми виокремлено основні проблеми, пов’язані зі впливом війни на іпотечний ринок. Серед них такі, як: зупинка нового будівництва в окремих регіонах, зростання цін на житло, необхідність відбудови зруйнованих помешкань, низький попит на купівлю нерухомості через падіння рівня доходів та відсутність заощаджень, вплив війни на принципи містобудування
Google’s Ventricular Tachycardia
Authors: Neto Jorge Elias , Silva Márcio Augusto
Published: May 2023

Wide access to information and images on the internet and social networks has been considered an important source of research and understanding of the most varied clinical pathologies. As a result, the term “doctor Google” was coined to draw attention to the growing interest of the general population in this alternative source of research. The aim of this case report was to emphasize that physicians should be aware of the fact that complementary exams available on the internet can be a confounding factor and a source of information or images that can interfere with the diagnostic analysis and potentially with the clinical management of patients.
Hacia un Museo Feminista de arqueología teatral
Authors: Guimarey María
Published: May 2023

Este trabajo analiza tres obras del sistema teatral platense, desde una perspectiva crítica feminista. Se partió del concepto de Museo Feminista (Pollock), problematizando las posibles relaciones entre las obras Cuerpos A banderados (1998); Ansío los Alpes. Así nacen los lagos (2016) y Lo que se escapa (2019), para construir una Cartografía Sentimental (Rolnik), a partir de la experiencia de la autora como espectadora. Se exploraron los sentimientos de asombro e incomodidad (Ahmed) que aquellas provocaron, tensionando la vivencia y relacionando estos fenómenos teatrales, por fuera de los guiones tradicionales de la historia del arte. Se concluyó que, poner en relación el afecto, lo público y lo privado, lo personal y lo social, redunda en un abordaje de los fenómenos estéticos más amplio, complejo y a la vez cercano.
Conectando el Futuro: Ciudades Inteligentes, IoT y la Transformación de la Sociedad Urbana
Authors: Rodríguez Rodríguez Ignacio , Campo Valera María , Calderón Fajardo Víctor
Published: May 2023

Una ciudad inteligente, también conocida como "smart city", se refiere a un modelo de desarrollo urbano que integra soluciones tecnológicas y digitales para mejorar la calidad de vida de sus habitantes, optimizar la eficiencia en el uso de recursos y fomentar la sostenibilidad. Estas soluciones se aplican en diversos ámbitos, como energía, transporte, seguridad, medio ambiente y servicios públicos, entre otros, y se basan en la colaboración entre ciudadanos, empresas y gobiernos para lograr un impacto positivo en la sociedad. En este libro se repasan las soluciones tecnológicas que hacen posible esta transformación urbana y se revisan los ámbitos a los que va a fectar y en qué medida. Igualmente se revisan los desafíos y riesgos de las ciudades inteligentes, así como se repasan las perspectivas futuras que nos plantean las "smart cities".
Pemetaan Sebaran Keanekaragaman Jenis Tanaman Hias Desa Petiga, Kecamatan Marga, Kabupaten Tabanan
Authors: Vidyaswari Ni Made Ayu Regita , Semarajaya Cokorda Gede Alit , Mayadewi Ni Nyoman Ari
Published: May 2023

Mapping of the Distribution of Ornamental Plants Species Diversity in Petiga Village, Marga District, Tabanan Regency. Petiga Village has been one of the well-known destinations of ornamental plants in Bali for about 30 years. Most of the people here work as farmers. The land of the local community's house is used as a nursery and business activities for plant farming. The purpose of this research was to inventory and map the distribution of ornamental plant species diversity in Petiga Village, Marga District, Tabanan Regency. The method used in this research was the survey method with data collection techniques through observation, interviews, and literature study. The results of the data analysis were tabulated, mapped, and presented in the form of a map of the distribution of ornamental plants in Petiga Village. The results showed a total of 142 types of ornamental plants species that can be found in Petiga Village. A picture of the landscape phenomenon in Petiga Village includes things such as the number of species, farmers' income, and the selling price of ornamental plants and also the number of mother plants. Maintaining and empowering ornamental plant farmer groups is still lacking, so the community needs to form an organization of ornamental plant farmers to preserve the village landscape so that it is more orderly and sustainable in the future.
Program Kebijakan Pengembangan Lanskap Wisata Daya Tarik Wisata Pantai Melasti, Desa Ungasan, Kecamatan Kuta Selatan, Badung
Authors: Pawitra Luh Putu Yulia Pradnya , Yusiana Lury Sevita , Pradnyawathi Ni Luh Made
Published: May 2023

Tourism Landscape Development Policy Program Melasti Beach Tourist Attraction, Ungasan Village, South Kuta District, Badung. Melasti Beach is located in Badung Regency, this natural tourist attraction is used for tourist activities and socio-religious activities. The tourism activity in Melasti Beach requires the landscape development must takes into account the supporting tourism aspects and the socio-religious aspects in it. The purpose of this research is to create a policy program for developing the Melasti Beach tourism landscape that is harmonious between the supporting tourism aspects and socio-religious aspects. The method used is a survey with data collection techniques through observation, interviews and literature study. The stages in this research consist of preparation, data inventory, data analysis, data synthesis and making tourism landscape development policy programs. Analysis and data synthesis were carried out quantitatively using level of assessment and descriptive levels to obtain a reference for making tourism landscape development policy programs that refer to the Tri Mandala concept. The planned policy program are planned in the form of space management programs, recommendations for problem solving and circulation during religious ceremonies and other tourist activities.
Persepsi dan Preferensi Pengunjung Terhadap Kenyamanan dan Aktivitas Skateboarding di Taman Bung Karno Tabanan
Authors: Putra Agung Wahana , Sugianthara Anak Agung Gede , Astawa I Nyoman Gede
Published: May 2023

Tabanan is one of the regencies in the province of Bali. The city also has a city park which is named Taman Bung Karno Tabanan. This park certainly has recreational activities in it, one of which is extreme sports such as skateboarding. However, this activity is considered to interfere with park visits, judging from the issues that say that skaters often damage public paving and planter facilities and also disrupt the circulation of park visitor activities. This is the background for the author to raise the issue as research material, with the aim of this study being to find out the perceptions and preferences of park visitors and skaters, so as to obtain solutions to overcome the problems of visitor comfort and skateboarding activities. The research method used is a survey method with data collection techniques through observation, interviews, questionnaires, and literature study. Based on the results of the study, visitors rated the level of comfort at the Bung Karno Tabanan City Park as adequate with a percentage of 49.9% with a preference of park visitors of 72.1% wanting the addition of skateboard facilities. Suggestions that can be given to increase comfort at Taman Bung Karno Tabanan is that there is a need for additional skateboarding sports facilities or can be relocated to a more appropriate place.
Evaluasi Fungsi Penghijauan pada Median Jalan yang Direndahkan di Jalan Prof. Dr. Ida Bagus Mantra, Bali
Authors: Sanjaya I Gusti Gede Arya , Asmiwyati I Gusti Agung Ayu Rai , Sukewijaya I Made
Published: May 2023

Evaluation of the Greening Function at the Lowered Road Median on the Jalan Prof. Dr. Ida Bagus Mantra, Bali. Prof. Dr. Ida Bagus Mantra highway is one of the bypass roads in Bali that was created to avoid congestion on the southern side of the island of Bali. This study aims to evaluate the function of the greening of the lowered median on that road and make recommendations as a solution. The method used was observation with the guidance of assessment criteria to obtain data on the function of a shade, glare barrier, and identity giver. To evaluate the function of aesthetic, the method used was observation and Scenic Beauty Estimation (SBE) questionnaire. The interview method was used to obtain data related to plant maintenance, and literature study method was used to obtain secondary data that support research. The results of this study indicate the shade function gets a good category with an average score of 75.6%, the glare barrier function gets a bad category with an average score of 25.9%, and the identity giver function gets a bad category with an average score of 35, 7%. Assesment of the aesthetic function showed 14 photos of low beauty, 30 of medium beauty, and 4 photos of high beauty were obtained. Recommendations given by researchers in the form of arrangement and maintenance recommendations, where the arrangement recommendations emphasize the addition of the number and type of plants.
Perubahan Fungsi Ruang pada Cultural Landscape Subak di Perkotaan: Studi Kasus Subak Padang Galak Kota Denpasar
Authors: Suryada I Gusti Agung Bagus
Published: May 2023

Changes in Spatial Functions in Subak Cultural Landscape in Urban Areas: A Case Study of Subak Padang Galak City of Denpasar. The Subak cultural landscape is a world cultural heritage that has an important meaning for the people of Bali and the world, so it needs to be preserved. Changes in the cultural landscape in urban areas are inevitable due to urban development. The cultural landscape of Subak Padang Galak is a subak in the city of Denpasar that efforts have been made to preserve. Conservation efforts have been carried out by the Denpasar City government and the Kesiman Kertalangu Village administration. Conservation efforts are also carried out by the private sector by developing tourist attractions. The presence of new activities in the subak area will change the function of the space. To minimize the negative impact due to new activities in the subak area, it is necessary to study the changes in spatial function that occur in the Padang Galak subak. This research is a qualitative research. The analysis was carried out using a comprehensive literature review which was carried out by comparing objects with concepts or theories descriptively. The results of this study indicate that in addition to agricultural functions in the subak area, there are also recreational functions, sports functions, economic functions, communication functions and service functions. In general, the new function is still in accordance with city zoning regulations.
Peningkatan Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas
Authors: Rahayu Ruci Arizanda , Hariyanto Wiwit , Wardana Mahardika Darmawan Kusuma
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.
Perbandingan Kinerja Keuangan BPR dan BPRS di Jawa Tengah Selama Pandemi Covid-19
Authors: Raharjo Teguh Hardi , Prasetyo Irwan , Kristina Liris
Published: May 2023

This study aims to compare the financial performance of Rural Banks (BPR) and Islamic Financing Banks (BPRS) in Central Java during the Covid-19 Pandemic based on aspects of capital, productive asset quality, profitability, and liquidity. This research uses descriptive quantitative method. The sample was selected using a purposive sampling method obtained 73 research samples in the quarterly period March, June, and September. Data analysis used the Mann Whitney Test which was processed through the SPSS program. The results showed that: (1) There is a significant difference between the financial performance of BPR and BPRS based on the capital aspect as measured by the KPMM ratio; (2) There is a significant difference between the financial performance of BPR and BPRS based on the quality aspect of earning assets as measured by the NPL/ NPF ratio; (3) There is a significant difference between the financial performance of BPR and BPRS based on the profitability aspect as measured by the ROA ratio, but there is no significant difference between the financial performance of BPR and BPRS based on the profitability aspect when measured by the BOPO ratio; (4) There is a significant difference between the financial performance of BPR and BPRS based on the liquidity aspect as measured by the ratio of LDR / FDR and CR. In general, the financial performance of BPR was better than those of BPRS in Central Java during the Covid-19 Pandemic.
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Agresivitas Pajak
Authors: Prabowo Ananto , Dewi Kharisma , Yoewono Harsono
Published: May 2023

The aim of this research is to examine the impacts of institutional ownership, independent commissioner, and company size on tax aggressiveness. Population of this research are companies that listed in Index Kompas 100 Indonesian Stock Exchange for the year 2014-2018. By using purposive sampling method, 135 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, the data analysis method that used in this research is descriptive statistics and multiple regression analysis. The analysis showed that institutional ownership has a positive association with tax aggressiveness. While, independent commissioner able at certain level insignificantly able to limit the tax aggressiveness practice. However, firm size affects significantly positive on tax aggressiveness. Further, finding indicates that three variables; Institutional ownership, independent commissioner, and company size together affect the tax aggressiveness.
Pengaruh Brand Image Persepsi Harga dan Kualitas Produk terhadap Keputusan Pembeli Air Minum Dalam Kemasan Merek Cleo
Authors: Dewi Nuning Nurna
Published: May 2023

This study aims to determine whether the brand image, price and product quality have a significant effect on purchasing decisions for bottled drinking water. The research method used is a quantitative approach, with data collection techniques in the form of a questionnaire. The population in this study were all consumers of bottled drinking water with the CLEO brand in Karangandong village, Driyorejo sub-district, Gresik district, who made purchasing decisions. The sampling technique used purposive sampling with a probability method with a specified sample size of 100 people. The data analysis technique used is multiple linear regression. The hypothesis test in this study shows that the three independent variables have a significant effect on the dependent variable. This is evidenced by the t value of the brand image variable of 2.410 with a significant value of 0.018, then the t value of the price variable of 4.104 with a significant value of 0.000, and evidence of the t value of the variable product quality of 3.287 has a significant effect of 0.001. Brand image, price and product quality have a significant positive effect on purchasing decisions. This is evidenced by the calculated F value of 15,349 with a significant amount of 0,000.
Efektifitas Kinerja Akuntansi Pemerintah Daerah Kabupaten Tegal
Authors: Yunita Eva Anggra
Published: May 2023

Regional Government Accounting Performance is the output/result of a program that will be or has been achieved in connection with the use of regional budgets with measurable quality and quantity, regional capabilities can be measured by assessing the efficiency of services provided to the community. This study aims to determine the Effectiveness of Government Accounting Performance in the Regional Government of Tegal Regency in 2016-2019 based on the calculation of financial ratio analysis. This study uses a descriptive research method with a qualitative approach. The data used is secondary data in the form of the Regional Government Financial Report (LKPD) of Tegal Regency 2016-2019. The results of the research conducted showed that the Government Accounting Performance in the Tegal Regency Government in 2016-2019, (1) the PAD Effectiveness Ratio was categorized as quite effective with a value of 97.07%; (2) the Expenditure Efficiency Ratio is categorized as less efficient with a value of 91.04%; (3) The Expenditure Harmony Ratio still prioritizes the operational expenditure allocation of 78.38%, which is higher than the capital expenditure ratio of 21.38%.
Analisis Pengaruh Financial Distress terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Intervening
Authors: Christia Firdianti Noni , Damayanti Theresia Woro
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap agresivitas pajak dengan manajemen laba sebagai variabel intervening. Penelitian ini menggunakan data sekunder laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penentuan jumlah sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 359 sampel. Pengujian hipotesis menggunakan metode analisis regresi dengan variabel intervening dan analisis jalur untuk variabel mediasi. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap manajemen laba, sedangkan financial distress dan manajemen laba berpengaruh positif dan signifikan terhadap agresivitas pajak, namun variabel manajemen laba tidak dapat memediasi financial distress dengan agresivitas pajak.
Penerapan Pengendalian Internal pada Organisasi Amatir Radio Indonesia
Authors: Dewanto Vincentius Tegar , Pesudo David Adechandra Ashedica
Published: May 2023

Penelitian tentang Penerapan Pengendalian Internal pada Organisasi Amatir Radio Indonesia yang studinya dilakukan pada ORARI Lokal Salatiga YH2BG ini bertujuan untuk mengetahui dampak yang diberikan oleh penerapan pengendalian internal pada jalannya organisasi dan kepatuhan anggota terhadap aturan yang berlaku. Sumber data yang digunakan dalam penelitian ini yaitu dari pengurus organisasi, anggota organisasi, organisasi lain yang pernah bekerjasama dengan ORARI Lokal Salatiga YH2BG dan dokumen-dokumen pendukung data. Jenis penelitian yang digunakan yaitu kualitatif, jenis penilitian ini dipilih karena dapat menjelaskan sistem pengendalian internal yang diterapkan dan permasalahan yang dihadapi. Data diambil dengan cara melakukan wawancara dengan setiap nara sumber. Hasil peneitian ini menunjukan bahwa pengendalian internal yang dilakukan berpengaruh terhadap jalannya organisasi dan membuat anggota organisasi menjadi patuh terhadap aturan yang berlaku. Pengendalian internal yang paling efektif dilakukan oleh ORARI Lokal Salatiga yaitu pengendalian internal preventif.
Rasionalisasi, Kapabilitas, Arogansi, Niat Melakukan Kecurangan Akademik, dan Religiusitas
Authors: Putri Virta Rizky Aninda , Pesudo David Adechandra Ashedica
Published: May 2023

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh variabel rasionalisasi, kapabilitas, dan arogansi terhadap niat mahasiswa dalam melakukan kecurangan akademik melalui religiusitas sebagai variabel moderasi. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Populasi penelitian ini adalah mahasiswa aktif strata 1 program studi Akuntansi FEB dari Universitas A (salah satu universitas swasta berbasis agama di kota Salatiga) angkatan tahun 2017 dengan total populasi mencapai 125 mahasiswa dan mahasiswa aktif strata 1 program studi Akuntansi FEB dari Universitas B (salah satu universitas negeri di kota Semarang) angkatan tahun 2017 dengan total populasi mencapai 277 mahasiswa.  Jumlah sampel Universitas A sebanyak 96 mahasiswa dan Universitas B sebanyak 164 mahasiswa. Penelitian ini menggunakan data primer yang diperoleh dengan cara mendistribusikan kuesioner kepada responden (mahasiswa) melalui google form. Teknik uji hipotesis berupa resgresi MRA. Hasil penelitian menunjukkan bahwa rasionalisasi, kapabilitas dan arogansi berpengaruh terhadap niat mahasiswa dalam melakukan kecurangan akademik. Religiusitas memperlemah pengaruh rasionalisasi, kapabilitas, dan arogansi terhadap niat mahasiswa dalam melakukan kecurangan akademik.

 

Kata kunci: Rasionalisasi, kapabilitas, arogansi, religiusitas, niat melakukan kecurangan akademik
Pengaruh Work From Home dan Lingkungan Kerja Terhadap Kinerja Selama Pandemi di PT. Jasaraharja Putera
Authors: Mudrikah  , Aliya Sabeli
Published: May 2023

This study aims to determine how much influence work from home and work environment have on performance during the pandemic at PT. Jasaraharja Putera Palembang Branch. This type of research is quantitative research using multiple regression analysis techniques, classical assumption test, validity and reliability testing, hypothesis testing through t and f tests, and correlation coefficient analysis and determination. From the results of this study is the effect of work from home partially significant effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of 2.487 > ttable of 2.026 with a significance of 0.018 <0.05, it can be concluded that partially there is a significant positive effect between work from home on performance. The influence of the work environment partially has no effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of -0.645 < ttable of 0.026 with a significance level of 0.523 > 0.05. The work from home and work environment variables have a significant effect simultaneously (simultaneously) on the performance dependent variable with a value of fcount 9.612 > ftable 3.25 with a significance value of 0.00 < 0.05. Based on the coefficient of determination R Square (R) of 0.342 or 34.2%, it means that the contribution of the influence of work from home (X1) and the work environment (X2) to performance (Y) is 34.2% and the rest (100% - 34, 2%) 65.8% influenced by other factors not examined.
Model Laporan Keuangan Sederhana Dengan Menggunakan Aplikasi Android Akuntansi UKM Pada UKM di Kabupaten Brebes
Authors: Mahmudah Nurul , Faidah Yusri Anis
Published: May 2023

The more advanced development of Indonesia is expected to be in line with the existence of economic development in terms of small micro and medium enterprises. This cannot be denied by the growing development of various types of small and medium enterprises in Indonesia, especially in Central Java. One of many government's efforts is to increase income in that aim to improve the welfare of society, the role of UKM is very much needed with the development of UKM in Central Java, especially in Brebes district. It is proving that the domestic market share ranging from low to medium-sized economies can be absorbed. One of the problems faced by UKM is preparing simple financial reports. It is because UKM is required to be able to understand simple financial reports systematically, the existence of an android application model "UKM Accounting" is able to help UKM problems in preparing simple financial reports. Therefore, this study is related to the model and application of the android application "UKM Accounting" which is used in compiling simple financial reports on UKM in Brebes Regency. The purpose of this study is to apply a simple financial reporting model using the android application "UKM accounting" for UKM in Brebes Regency. The subjects in this study were UKM in Brebes Regency. This study used descriptive analysis with a qualitative approach obtained from observations and interviews with UKM in Brebes Regency. The collected data were interpreted in the application of a simple financial reporting model using the android application "UKM Accounting" which is used by UKM in preparing financial reports.
Dominasi Pemahaman Peraturan Perpajakan Terhadap Kesadaran Wajib Pajak Orang Pribadi Akan Sanksi Pajak
Authors: Panggabean Lenny , Delfina Beatrix
Published: May 2023

Kurangnya pemahaman peraturan perpajakan bagi wajib  baik itu wajib pajak orang pribadi maupun badan di Indonesia akan mengakibatkan ketidakpatuhan dengan aturan perpajakan yang berlaku sehingga hasil akhirnya akan mengakibatkan rendahnya tingkat kepatuhan wajib pajak baik orang pribadi maupun badan yang ada di Indonesia. Oleh karena itu tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemahaman peraturan perpajakan terhadap kesadaran wajib pajak orang pribadi akan sanksi pajak. Adapun jenis penelitian yang digunakan adalah penelitian yang bersifat asositif dekstriptif yang menggunakan data primer. Penelitian ini menggunakan seluruh data populasi yang berjumlah 211 responden dari kuisioner yang disebarkan secara daring. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif, yang dilakukan dengan melakukan pengujian statistik terhadap hasil kuisioner yang diperoleh. Dalam melakukan pengolahan terhadap data kuisioner yang diperoleh dari responden dibantu oleh aplikasi SPSS. Kesimpulan yang diperoleh adalah pemahaman peraturan perpajakan dari wajib pajak akan  mempengaruhi secara signifikan terhadap kesadaran wajib pajak akan sanksi pajak yang akan diterimanya jika melakukan perbuatan yang tidak sesuai dengan ketentuan peraturan perpajakan yang berlaku
De una Administración prestacional a una relacional  en el estado de las autonomías. Luces y sombras  de una experiencia inédita
Authors: Peña Díez José Francisco
Published: May 2023

La experiencia española, iniciada con la transición a la democracia, de descentralización política y administración ha supuesto una profunda transformación de las bases con las que se sustentaba la administración radicalmente centralizada del régimen anterior. La administración general ha pasado de ser prestacional en prácticamente todos los servicios públicos, a una de naturaleza coordinadora y cooperativa. El propio proceso impide, sin embargo, calificarla de tal en estricto sentido. Subsisten aún, por la propia naturaleza del proceso, elementos que lo impiden. El sistema cooperativo es también imperfecto. Las dudas y otros condicionantes de naturaleza política han impedido construir un edificio cooperativo sobre un proyecto claro y diáfano. No obstante, la cooperación es hoy un elemento fundamental en el funcionamiento del conjunto del Estado. La evolución natural de nuestro Estado es hacia una configuración federal, al menos en su funcionamiento y para profundizar en su eficacia. Por ello, las reticencias y condicionantes históricos sobre ello debieran solventarse cuanto antes para realizar las reformas necesarias y garantizar una mayor eficacia del mismo. Y evitar la petrificación de un Estado imperfecto.
Supervision of the Bank of Russia over unfair practices in the field of consumer protection of financial services
Authors: Litovko Andrei Sergeevich
Published: May 2023

The article is an analysis of the work of the Bank of Russia in the field of determining unfair behavior patterns in the financial market. The author examines the positions of the Bank of Russia and researchers on the identified signs of unfair actions in the behavior of financial market entities, and analyzes them. The article also examines the existing problems in this area and suggests ways to solve them. The research is relevant and can be useful for professionals in the field of financial regulation and for anyone interested in the security and stability of the financial market. In the article "Definition of unfair practices in the framework of the supervision of the Bank of Russia over the behavior of financial market entities." an analysis of opinions on the establishment of signs of unfair activity in the financial market was also carried out. The scientific novelty of the article lies in the fact that the authors conduct research and analysis of existing practices and scientific opinions on the signs of unfair practices that violate the rights of consumers of financial services. They pay attention to the problems associated with unfair practices. The authors propose a definition of unfair practices in the financial market. The authors analyze the signs of unfair behavior of financial market participants and offer new ideas and recommendations for effective detection and prevention of unfair practices. Their research contributes to the development of the field of consumer protection of financial services and can become the basis for further research and practical measures in this area.
Advancing Innovation in Global Education: Reflective Experiences of Prospective Teachers as Difference Makers
Authors: Chahine Iman C.
Published: May 2023

This study investigates the reflective experiences of 13 undergraduate students as they engaged in a project-based learning environment in an undergraduate course on global and local issues in education. During the course, students’ journal reflections that consisted of internal reactions and learning were qualitatively analysed over several iterations using a multi-layered coding scheme of both inductive and open codes. Results of the study revealed three major themes embedded within levels of expressions through which students narrated their experiences during the course. At each level, students’ perspectives shifted as they negotiated and presented themselves in relation to others and to the course content. Theme 1 emerged at the lexical level: expressing distancing, involvement, and solidarity with topics and classmates. Theme 2 emanated at a textual/pragmatic level: dialogue as a vehicle to stress nuances of agentive positions and self- representations as capable educators, and theme 3 arose at the interactional/social level: chorality and an inherent sense that the voyage into the new land (education as a discipline) is essentially a collective enterprise. Through project-based experiential learning, students became invested in their local community while grappling with far-reaching global problems. In the process, they experienced firsthand how personal educational experiences are connected to universal ones.
A Reflection on the Skills Shortage in Intensive Care Units in South African Public Hospitals
Authors: Matlakala Mokgadi
Published: May 2023

Intensive care units (ICUs) are specialist units where critically ill patients are cared for, staffed by a specialist health workforce. With the nursing profession currently undergoing major changes, both in practice and nursing education, there are several factors that are affecting the nursing workforce globally. As a result of natural attrition, nurses are leaving the profession which has resulted in an absolute critical skills scarcity. This article highlights some issues related to the nursing workforce in ICUs. The ICU nurses may be dealing with too much work, while experiencing low recognition of the value of their work. This may happen as nurses are all on the same level of training and they do a similar type of work. However, when the pressures of the ICU environment surpass their ability to cope, the individual nurses end up showing signs of burnout. The question is whether those working in ICUs will remain there forever, and for those nurses who hear the adverse stories about ICUs, whether they will be interested in working in ICUs.
Social Media and the Glocalisation of SADC’s Regional Economic Integration
Authors: Vambe Beauty
Published: May 2023

The Constitutive Act of the African Union commits to accelerating the socio-economic integration of the continent (Art 4c) by establishing conducive conditions that would enable African economies to be linked to the global economy. The key to implementing effective integration of African economies in both the local and global networks is communication through innovative technology. This paper explores the centrality of social media platforms in growing and enabling the implementation of effective Southern African Development Community (SADC) policies on commerce, trade and economic development. Although traditional methods of exchange of information continue to be used between SADC and the global world, little appears to have been written on the capacity of social media to communicate information on trade in goods and services. Therefore, the central questions are: 1) To what extent have social media platforms enabled the flow of information regarding tradeable goods and services within SADC and between SADC and the global world; and 2) What are the future opportunities and challenges of using social media in advancing SADC commerce? Using the concept of glocalisation, this study engages the political economy of communication technology as a tradeable service, analyses the use of some selected forms of social media in advertising new economic opportunities within SADC, and debates the commoditisation of social news as a form of economic activity. The paper argues that whether social media is used for good or bad in SADC, it remains an instance of creating glocal networks that circulate economic information in ways that are opening new opportunities for and challenges to SADC regional economic integration.
Township Youth Unemployment in the Classical and Keynesian Perspective: A Qualitative Study of Cato Manor, Durban, South Africa
Authors: Mseleku Zethembe , Ntshiza Sibusiso
Published: May 2023

Unemployment remains a major development problem in many countries. In developing countries, such as South Africa, unemployment has increased alongside poverty and inequality levels. For governments and development stakeholders, unemployment remains a key policy concern. Evidently, youth is the main victim of unemployment, particularly in townships and rural areas. Drawing from the lenses of the classical and Keynesian perspectives, this paper critically analyses the nature of youth unemployment in Cato Manor Township, Durban, South Africa. A qualitative research approach was adopted to elicit data. Semi-structured interviews, focus group discussions, and observation were conducted among the youth aged 18 to 34 years. The results indicate that job scarcity in the labour market, lack of relevant skills and qualifications, lack of relevant previous work experience, corruption, and nepotism are among the key factors sustaining youth’s vulnerability to unemployment in townships like Cato Manor. This paper concludes that youth unemployment in Cato Manor is “involuntary.” These results call for cooperation between key stakeholders to address fundamental causes of youth unemployment, including the problem of skills shortages among the township youth.
Exploring Factors That Gravitate Rural Youth Towards Gangs
Authors: Van der Westhuizen Marichen Ann , Adams Jodie
Published: May 2023

Youth gang involvement, also in rural areas, has been noted as a concern in South Africa. This article reports on a study, framed in the Ecological Systems Theory, that explored the factors gravitating rural youths towards gangs to make recommendations for preventative and early intervention social work services. It was envisaged that, by addressing these causes within the different systems of youths’ lives, they can be empowered and supported to make alternative life choices. A qualitative approach and explorative and contextual research designs were utilised. Non-probability purposive sampling was used to draw a sample from the population of youth in the rural community. Data was collected through individual semi-structured interviews with eight participants. Ethics entailed the limitation of harm to participants and debriefing, informed consent, anonymity, confidentiality, privacy, and data management. The findings provided a description of causal factors in terms of the micro, mezzo, exo, macro and chronosystems that gravitate youth towards gangs. It was concluded that a variety of role players are needed to ensure sustainable prevention and early intervention services to rural youth and their families. Recommendations for preventative and early intervention services were made based on the findings and framed in the Ecological Systems Theory.