bluuebunny/crossref_metadata_2025 huggingface dataset:
Le sourire du Laocoon dans la Pala Pucci de Jacopo Pontormo
Authors: Beuzelin Cécile
Published: June 2024

Il sorriso del Lacoonte sulla Pala Pucci di Jacopo Pontormo

Nella Pala Pucci (1518), Jacopo Pontormo fa un uso singolare nel riferimento al Laocoonte. In effetti, egli non solo attribuisce i tratti del prete troiano a diversi volti di santi ma, sotto l’influenza di Raffaello, opera una vera sovversione della carica emotiva, trasformandone la classica espressione tragica in un sorriso. Questo articolo dimostra che, lungi dall’essere gratuita, questa citazione è affatto sensata. In entrambi i casi, la figura antica viene intesa come pre-figurazione del sacrificio del Cristo. A sua volta, la formula ossimorica del volto del Laocoonte sorridente attribuita a Gesù cristianizza la figura pagana. Il sorriso dell’Infante traduce la sua accettazione della divina incarnazione e si fa promessa per una resurrezione. La pala diviene così un vero e proprio percorso spirituale che passa attraverso il riconoscimento delle forme. Una scala celeste che apre la via verso il Signore.
Ripensare Ottavio Leoni. I rapporti con gli Orsini e un nuovo ritratto in piccolo
Authors: Amendola Adriano
Published: June 2024

Repenser Ottavio Leoni. Les relations avec les Orsini et un nouveau portrait en petit format

Dans la reconstruction des relations fondatrices pour l’évolution et la promotion de la carrière d’Ottavio Leoni la famille Orsini a joué un rôle essentiel, en devenant rapidement la plus importante parmi les mécènes romains de ce peintre d’origines padouanes. À la mise en évidence de ces relations concourent des traces inédites de paiements de la part de la famille romaine, une Note des gravures d’Ottavio Leoni imprimées par Ippolito et destinées à Paolo Giordano II Orsini, ainsi qu’une passion pour les portraits de petit format, pratique d’excellence dans sa production. Afin de repenser d’un point de vue critique la figure de Leoni et son importance, l’étude proposée dans cet essai reconsidère non seulement la famille Orsini mais aussi la production de miniatures, tenant également compte d’un nouveau portrait inédit, et s’articule autour de sources et témoignages graphiques, en dialogue avec la peinture contemporaine.
Comment éveiller un désir durable ? La vaghezza chez Agnolo Firenzuola et dans quelques peintures maniéristes
Authors: Brock Maurice
Published: June 2024

La présente étude se propose de montrer que l’historien de l’art n’est pas condamné à l’anachronisme dès lors qu’il aborde la question de l’érotisme dans la peinture italienne du xvi e siècle. À cette fin, elle se focalise sur la notion de «vaghezza» telle qu’Agnolo Firenzuola la met en oeuvre dans son Dialogo delle bellezze delle donne (1548). Elle scrute les passages dans lesquels l’auteur traite de la «vaghezza» de la bouche, du cou et de la poitrine. Elle en tire une définition pragmatique de la «vaghezza» qui permet à l’historien de l’art de repérer et d’analyser deux des nombreuses procédures auxquelles les peintres toscans du XVe siècle avait recouru quand ils entendaient érotiser le corps féminin. L’une de ces procédures concerne les postures en mouvement et l’autre, le traitement des vêtements ou des drapés qui couvraient les seins tout en les révélant.
Sulle tracce di un turbante, ovvero Winckelmann e gli inganni del desiderio
Authors: Prisco Gabriella
Published: June 2024

L’article examine la relation entre les pulsions homo-érotiques de Winckelmann et l’écho que suscite en lui la vision de certaines œuvres antiques à la sensualité explicite. Entre autres, la fausse fresque de Jupiter et Ganymède, dont le sujet lui fit perdre la lucidité habituelle de son regard ; elle est ici examinée sous l’aspect de la technique d’exécution qui aurait dû mettre le chercheur sur ses gardes. La découverte du tour que lui jouèrent G. B. Casanova et R. Mengs, pour le discréditer en tant que connaisseur des antiquités – compétence qui mettait toujours en compétition artistes et antiquaires – suscita les réactions rancunières de Winckelmann. Parmi celles-ci, son propre portrait, commandité à A. von Maron, dans lequel la somptuosité des vêtements, les parerga, et surtout la présence du turban veulent souligner son appartenance aux deux mondes, visant la création d’une nouvelle figure de Gelehrte.
Il Tempo del Desiderio e della Metamorfosi nel giovane Bernini
Authors: Fagiolo dell'Arco Marcello
Published: June 2024

The Berninian poetics are expressed through the modulation of surfaces, the sense of metamorphosis and psychological introspection, also investigating movement and measure of time : the pebble-dice in Apollo and Daphne dialogues with the icosahedron stone thrown by David. Borghesian sculptures are agitated by twists and turns of various nature, in order to simulate a painful breath and even tears. Figures translate the meaning of "fleeting beauty" and sometimes even the movement of lips can be read... The representation of loving desire through carnal looks and contacts reaches extraordinary heights. The artist, like in the myth of Pygmalion, seems overwhelmed by love for one’s own marble creatures which then acquire carnality and life warmth.
« Il fait un effet surprenant ». Le Expositions de la place Dauphine a Parigi negli anni venti del Settecento
Authors: Rizzo Alessia
Published: June 2024

Die Expositions de la place Dauphine, ausschließlich der Malerei gewidmet, fand im Juni statt und dauerte nur einen Tag. Der Artikel analysiert sie zum ersten Mal als Ganzes und beleuchtet die ausstellenden Maler und die Bildgattungen, die in den zwanziger Jahren des 18. Jahrhunderts präsentiert wurden. Diese Ausstellungen spielen eine wichtige Rolle in einem Jahrzehnt, in dem eine junge Generation von Künstlern und eine neue Konzentration auf die Komplexität der Genre-Malerei einen prominenten Platz einnehmen. In den zwanziger Jahren des 18. Jahrhunderts, wegen des fast völligen Fehlens der offiziellen akademischen Salons, diese Ausstellungen waren wichtige Anlässe für Maler, um ihre Werke einem breiten Publikum zu zeigen und waren auch ein Testfeld für jüngere Künstler.
Au coeur de la formation artistique. La galerie de moulages de l’Académie de France à Rome à la lumière des archives comptables (1804-1914)
Authors: Le Normand-Romain Antoinette
Published: June 2024

L’Accademia di Francia a Roma disponeva nel XIX secolo di una collezione molto importante di calchi dall’antico. Parallelamente agli sforzi intrapresi dalla istituzione per lo studio, la conservazione e la miglior presentazione al pubblico degli elementi che sono sopravvissuti, un piccolo gruppo di ricercatori si è dato come missione di esaminare e studiare gli archivi contabili dal 1804 al 1914, per poter incrociare le informazioni da un lato, a partire dai dati tecnici e dall’altro, dai documenti. Mentre molte domande rimangono senza risposta, in particolare per quanto riguarda la datazione dei rimanenti calchi, questo articolo ambisce a migliorare la comprensione del funzionamento dell’Accademia attraverso lo sviluppo di quella che è stata una collezione faro, oltre che a dare un contributo alla storia del gusto per l’Antico ora che vi è un rinnovato interesse.
Penggunaan Analytical Hierarchy Process dan Analytic Network Process dalam Menentukan Supplier Bahan Baku
Authors: Safiq Sakh Putra Mohamad , Indri Parwati Cyrilla
Published: June 2024

Industry player, navigates the competitive convection business by strategically selecting raw material suppliers, with a focus on fabric. Employing the Analytical Hierarchy Process (AHP), a decision analysis method by Thomas L. Saaty, the company evaluates criteria such as price, quality, delivery, service, and location. In parallel, the Analytic Network Process (ANP), a more intricate method by Saaty, is utilized to account for reciprocal relationships within decision-making hierarchies. The company evaluates three alternative fabric suppliers: Kumala Textile, PT Kaha Tex, and PT Ada Tex. AHP calculations assign priority values – Kumala Textile at 0.381187, PT Kaha Tex at 0.470966, and PT Ada Tex at 0.073924. Concurrently, ANP prioritizes alternatives differently: Kumala Textile at 0.315383, PT Kaha Tex at 0.565728, and PT Ada Tex at 0.118889. Considering the results, PT Kaha Tex emerges as the most optimal raw material supplier with a dual-method endorsement. Kumala Textile secures the second recommendation, while PT Ada Tex takes the third spot. Selection criteria for fabric raw material suppliers encompass price, quality, delivery, service, and location. Grounded in prioritization values and criterion relationships, the comprehensive recommendation is in favor of PT Kaha Tex as the most optimal fabric raw material supplier.
E-Learning Platform for Enhancing 21st Century Skills for Vocational School Students: A Systematic Literature Review
Authors: Budiarto Mochamad Kamil , Asrowi  , Gunarhadi  , Karsidi Ravik , Rahman Abdul
Published: June 2024

The importance of skills for vocational high school graduates in entering the workforce, facing competition, and increasing productivity, in accordance with the current industry needs, cannot be overstated. E-learning has become one of the platforms that vocational high schools can utilize to assist students in acquiring the necessary skills such as literacy, communication, collaboration and critical thinking as needed in the 21st century. However, the issue lies in determining the type of e-learning that can enhance students' learning outcomes and skills. This paper aims to present an analysis and description of the implementation of different types of e-learning in vocational high school education. The research adopts a systematic literature review approach, incorporating research questions: i) what types of e-learning are being used? ii) what are the impacts of implementing e-learning in vocational high schools? and iii) what competencies can be enhanced through the implementation of e-learning. The subject of this research is articles that have been published in Scopus and Google Scholar-indexed journals. The article selection technique employed the PRISMA method, which successfully obtained 35 articles out of the 2,093 articles. The review results indicate that there are many variations in the utilization of e-learning formats in schools. Digital learning media is one type of e-learning that is often used by teachers, although there are many other types such as e-modules, Learning Management System, multimedia, and others. In addition, the research findings showed that through e-learning, many 21st-century skills, such as literacy and critical thinking abilities can be improved. The findings further showed that e-learning contributes to the improvement of learning outcomes in psychomotor and cognitive aspects. These research findings are expected to serve as a basis for vocational school teachers to confidently utilize e-learning in their teaching activities.
Interim Geologic Map of the Vernal NE Quadrangle, Uintah County, Utah
Authors: Morriss Matthew C.
Published: June 2024

The Vernal NE 7.5' quadrangle is located at the northern boundary of the Colorado Plateau physiographic province, within the Uinta Basin sub-province (Fenneman and Johnson, 1946). The Middle Rocky Mountains, in Fenneman and Johnson’s (1946) classification, is located east and north of the quadrangle. The quadrangle includes Ashley Valley, centered on Ashley Creek, which drains the southern flank of the Uinta Mountains. The western part of the quadrangle is defined by the northwest-southeast-trending Asphalt Ridge and the west-dipping slope along the flank of the ridge. The northeastern part of the quadrangle is largely hills composed of Mancos Shale with a cap of pediment gravel (Sprinkel, 2006). The alluvial valley of Ashley Creek has developed into three distinct communities: Maeser, Naples, and Vernal, which is the most populous city and the County Seat. Nearly all of Ashley Valley is privately owned, allowing for continued growth of these communities and extensive farming operations. Tracts of the quadrangle along its western and eastern edges are a mix of Utah School and Institutional Trust Lands Administration and Bureau of Land Management (BLM) lands. The primary goals of this map are to provide up-to-date geologic information on the geology surrounding Vernal for the urbanized valley and to break out more detail on Mesozoic units in this region of the Uinta Basin. This work builds on previous mapping by Doug Sprinkel (UGS, retired) (Sprinkel, 2007, 2023). Geology on the periphery and for edge-matching was provided at the 1:24,000 scale through maps of the Dry Fork, Steinaker Reservoir, Donkey Flat, and Vernal NW quadrangles (Haddox et al., 2010; Jensen et al., 2016; Webb, 2017). Mapping was conducted using a combination of black-and-white stereographic photographs from 1937, 1938, and 1974 (U.S. Department of Agriculture [USDA], 1937; BLM, 1974) and from 1-meter-resolution light detection and ranging (lidar) data (U.S. Geological Survey, 2018). Mapping was aided with the help of relative elevation models, a derivative from a digital elevation model (DEM), to ascertain the elevation of different terrace treads above the modern river channel (Slaughter and Hubert, 2014; Larrieu, 2022).
How to ensure a clear and dry microsurgical field: a pragmatic microsurgical suction mat
Authors: Zhang Jasmine , Sawhney Raja , Sparks David
Published: June 2024

The authors explain how to construct a suction mat to help keep the microsurgical field dry and improve visibility. The mat is easy to assemble using readily available items.
Development Of A Genomic Approach For The Study Of A Coryneform Bacterial Collection.
Authors:   ,   Cork Institute of Technology, Feurer Carole
Published: June 2024

"In the last few years, genomics has profoundly changed research in the biological sciences and in particular in microbiology. Recent studies have demonstrated that comparative genomics is a powerful approach contributing to a deeper understanding of the evolution of microorganisms. Bacterial collections are important resources of microorganisms, however, the potential that genomics has to offer remains to be realised as it is still virtually absent in any study involving strain collections. This feature thus framed the experimental objectives for this study, whose aim was to define the most comprehensive way to apply genomic based methods (high throughput sequencing and bioinformatics) to a strain collection in order to solve the critical problem of microbial identification and classification. The study selected the Coryneform group of organisms, as it constituted a heterogeneous bacterial population, posing a unique technical challenge, containing bacteria which are normally difficult to classify using traditional approaches. Initially a preliminary analysis was performed on the Corynehacterium genus. A total of 207 bacteria of this genus (61 type strains [including 4 non validated isolates], 106 Corynebacterium sp., and 41 C. diphtheriae strains), were obtained from the Collection of the Institut Pasteur (CIP). Strategies used included 16S rRNA sequencing of all isolates together with multilocus sequence typing for strains of the same species. The type strains were first analysed to construct a broad phylogenetic tree, which also contained the sequences of as yet unidentified Corynebacterium sp. The majority of IX these were identified within the tree, but some did not cluster with any of the type strains, thus corresponding to new species. Genomic results data obtained were also compared with the already available phenotypic results from the curators of the CIP collection. Sequencing of two selected house-keeping genes (recA and gyrB) was successfully performed for strains of the C. diphtheriae species. In a final complementary section, to demonstrate the use of the phylogenetic data obtained on the genus corynebacterium, the 16S rRNA gene sequencing strategies developed were applied to surface cheese samples in an attempt to identify any coryneform bacteria present. The latter showed the presence of coryneform along with the biodiversity that naturelly occurs on the surface of the selected cheeses."
β-Lactamase: Evolution of Extended Spectrum Enzymes
Authors:   ,   Cork Institute of Technology, Shine Priscilla
Published: June 2024

"β-Lactam antibiotics are commonly used antimicrobial agents in clinical medicine. Because of their frequent use it is perhaps not surprising that resistance to these agents has increased over the past few decades, thus compromising the therapeutic advantages offered by these agents. The most common cause of resistance to β-lactam-based antibiotics has been the evolution of a group of enzymes known as β-lactamases, which act by inactivating the drug through structural modification. Plasmid-encoded TEM β-lactamases are examples of these hydrolytic enzymes and are associated with the amoxicillin resistance reported in over 50% of all E. coli isolates. More recently β-lactamase enzymes have evolved further, due at least in part, to the selective pressure linked to our dependence on these important classes of antibiotics. This selection has resulted in the emergence of extended- spectrum β-lactamases (ESBLs) and even more recently to inhibitor resistant TEM (IRT) enzymes. Such enzymes may be classified by biochemical methods, which although useful, do not reveal any detail concerning the molecular events that gave rise to their modified biological behaviour. In this study the molecular diversity of TEM-encoding enzymes produced by thirteen isolates from Irish patients with Urinary Tract Infections was investigated. Modern molecular techniques including the polymerase chain reaction (PCR), restriction fragment length polymorphism (RFLP) analysis and finally DNA sequencing were used to uncover unique changes at the genetic level. All sequences were analyzed by computational means. Four IRT enzymes were identified from the thirteen clinical isolates submitted to the Molecular Diagnostics Unit, Cork Institute of Technology for study. Each of these isolates, was resistant to a combination of amoxicillin and clavulanic acid. Mutations at the genetic level resulted in amino acid substitutions at residue positions 69 and 244. These locations along with one other are responsible for the molecular architecture of the catalytic center. The remaining nine isolates were found to be resistant to amoxicillin alone and were indistinguishable from the wild-type TEM-1-encoding p-lactamase on the basis of genetic and biochemical characteristics. In an effort to investigate the origin of these genes and to assess their potential for dissemination to other organisms, DNA-DNA hybridization studies involving plasmid and integron analysis were carried out. Non-isotopic probing data showed that all blaTEM-encoding genes were located on both chromosomal and plasmid DNA structures. In addition, the genetic relationship(s), among the study collection was successfully analysed using PCR-based protocols (including REP- and IS-3A-based methods), together with pulsed-field gel electrophoresis (PFGE)."
Design And Implementation Of An Intranet-solution Especially With Workflow Aspects
Authors:   ,   Cork Institute of Technology, Loew Robert
Published: June 2024

"An Intranet support a new or simply an easier information system for all the workers within a company using internet technology. On the one hand, employees can use Web technology and very simple tools to provide and navigate information. On the other hand, the costly and time-consuming business of installing and maintaining software on local PCs can be avoided by using Browser-based Intranet applications. Ideally, it would be possible to access all forms of information processing using one and the same Web browser. This is the aim of the Intranet Project upon which this thesis is based. Various technologies for developing Web applications are discussed, especially the Common Gateway Interface (CGI), but it remains very difficult to develop a complex system using CGI. I present some simple Web applications based on CGI technology which have been developed for Dresdner Bauspar AG. I also introduce the concept of Workflow Management Systems (WfMS), which have established themselves as the simple means of developing and maintaining complex systems in the commercial field, even though such systems are not common practice in Intranets as yet. I propose the combination of Internet and WfMS technologies in developing Intranet applications. In a prototypical implementation of a Workflow application, I illustrate how a simple Web application can be expanded by integrating Standard Web and Workflow technologies."
An Investigation Of The Effects Of A 12-week Exercise Programme For People With Diabetes
Authors:   ,   Institute of Technology Tralee, Fanning Olive
Published: June 2024

"To determine and examine the effects of a 12-week exercise programme for people with diabetes on their blood glucose control, physiological components and psychological well-being. The purpose of the study was to examine a wide variety of physiological components including assessment of aerobic capacity, body composition, lung, function, flexibility and blood glucose control (HbAlc levels). Psychological well-being was also assessed which includes sub scales for depression, anxiety, energy and positive well being. This had the purpose of identifying exact levels of these variables so as to compare these to the general public norms. It additionally had the benefit of being used for a pre/post comparison, which analysed the effect of a 12-week exercise programme on the components mentioned above. Therefore it would highlight the positive or negative effects on various physiological and psychological components and how exactly each individual blood glucose response responded to various forms of exercise. Additionally it pinpoints exact interest and ability levels of participants so that the self-motivated programme of physical activity can be maintained thereafter the initial 12-week programme. Furthermore it has the added benefit of identifying whether a self-motivated programme can encourage continued exercise participation 3 and 6 months following the programme."
ANALISIS PENDAPATAN DALAM LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Medan)
Authors: Halijah Nur , Nurwani Nurwani
Published: June 2024

ABSTRACT
This study aims to determine the level of effectiveness and financial performance of the Regional Financial and Asset Management Agency (BPKAD) Medan City. Where, the variable taken in this research is the income stated in the Budget Realization Report (LRA). Income is one of the important elements because it affects how the continuity of an organization going forward. Public sector government agencies should prepare budgets and manage them properly.  Because the budget is very important to support an organization in achieving its goals. Budget and revenue, both of which can be identified and viewed in the budget realization report. This type of research is quantitative descriptive with data in the form of the Medan City BPKAD Budget Realization Report in 2021. The analytical method used in this study is the effectiveness ratio by comparing the realization of PAD receipts and PAD revenue targets. The results showed that the level of effectiveness of the Medan City BPKAD was 89%. That means, the financial performance of the Medan City BPKAD, especially regarding revenues in the budget realization report, is said to be quite effective.
Keywords : Revenue, Budget Realization Report, Financial Performance
ABSTRAK
Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kinerja keuangan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan. Dimana, variabel yang diambil dalam penelitian ini adalah pendapatan yang tertera dalam Laporan Realisasi Anggaran (LRA). Pendapatan adalah salah satu elemen penting karena mempengaruhi bagaimana kelangsungan suatu organisasi kedepannya. Lembaga pemerintah sektor publik sudah selayaknya mempersiapkan anggaran dan mengelolanya dengan baik. Sebab, anggaran sangat penting untuk mendukung suatu organisasi dalam mencapai sasaran. Anggaran dan pendapatan, keduanya dapat diketahui dan dilihat dalam laporan realisasi anggaran.  Jenis penelitian ini adalah deskriptif kuantitatif dengan data berupa Laporan Realisasi Anggaran BPKAD Kota Medan tahun 2021. Metode analisis yang digunakan dalam penelitian ini adalah rasio efektivitas dengan membandingkan realisasi penerimaan PAD dan target penerimaan PAD. Hasil penelitian menunjukkan tingkat efektivitas BPKAD Kota Medan ialah sebesar 89%. Itu berarti, kinerja keuangan BPKAD Kota Medan terutama mengenai pendapatan dalam laporan realisasi anggaran dikatakan cukup efektif.
Kata kunci : Pendapatan, Laporan Realisasi Anggaran, Kinerja Keuangan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EEFEKTIVITAS PENCEGAHAN FRAUD DI DALAM PROSES PENGADAAN BARANG DAN JASA (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAER
Authors: Rahayu Suspa
Published: June 2024

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh whistleblowing system, good governance, implementasi E-procurement, etika pegawai dan budaya organisasi terhadap efektivitas pencegahan fraud ppengadaan barang dan jasa. populasi penelitian ini organisasi perangkat daerah kota pekanbaru berjumlah 48 OPD. Teknik pengambilan sampel dalam penelitian ini adalah sensus sampling sehingga total sampel 48 OPD. Responden dalam penelitian ini yaitu kepala OPD, pejabat pembuat komitmen, pejabat pelaksana teknis kegiatan pada setiap OPD, maka keseluruhan responden 140 responden. Analisis data untuk menguji hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa: whistleblowing system berpengaruh terhadap efektivitas pencegahan fraud pengadaan barang dan jasa, good governance tidak berpengaruh terhadap efektivitas pencegahan fraud pengadaan barang dan jasa, Implementasi E- Procurement berpengaruh terhadap pencegahan fraud pengadaan barang dan jasa, Etika pegawai berpengaruh terhadap efektivitas pencegahan fraud pengadaan barang dan jasa, dan budaya organisasi berpengaruh terhadap efektivitas pencegahan fraud pengadaan barang dan jasa.
PENGARUH BADAN USAHA MILIK DESA DAN PROFESIONALISME PENGELOLAAN ASET DESA TERHADAP PENDAPATAN ASLI DESA DI KECAMATAN PEKAITAN KABUPATEN ROKAN HILIR
Authors: Handayani Emi Siti , Azhsaari Intan Putri , Fitriana Nur
Published: June 2024

ABSTRACT
This study aims to prove the influence of village-owned enterprises and the professionalism of village asset management on the original income of the Pekaitan sub-district, Rokan Hilir district. This study uses a quantitative descriptive method with primary data using a questionnaire which is directly distributed by researcher to respondents. This study took samples of village officials and enterprise employees and sampling was done by purposive sampling. The number of questionnares that were processsed in this study were 70 questionnares. Data were analyzed using multiple linear regression analysis with the help of SPSS software version 25. The result of this study indicate that village-owned enterprises and the professionalism of village asset management partially have a positif effect on the village original income of Pekaitan sub-district. In addition, village-owned enterprises and the professionalism of village asset management together have a positive effect on the village original income of Pekaitan sub-district, Rokan Hilir district.
Keywords: village-owned enterprises, village asset management professionalism, village original income.
 

ABSTRAK
Penelitian ini bertujun untuk membuktikan pengaruh Badan Usaha Milik Desa dan Profesionalisme Pengelolaan Aset Desa terhadap Pendapatan Asli Desa di Kecamatan Pekaitan Kabupaten Rokan Hilir. Penelitian ini menggunakan metode kuantatif dengan daa primer menggunakan kuesioner yang disebaarkan langsung oleh peneliti kepada responden. Penelitian ini mengambil sampel yaitu aparatur desa dan pegawai Badan Usaha Milik Desa dengan pengambilan sampel secara purposive sampling. Jumlah kuesioner yang diproses dalam penelitiaan ini yaitu 70 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 25. Hasi penelitian ini menunjukkan bahwa Badan Usaha Milik Desa dan profesionalisme pengelolaan aaset desa secara parsial berpengaruh positif terhadap pendapatan asli desa di Kecamatan Pekaitan. Selain itu, Badan Usaha Milik Desa dan profesionalisme pengelolaan aaset desa secara bersama-sama berpengaruh positif terhadap pendapatan asli desa di Kecamatan Pekaitan Kabupaten Rokan Hilir.
Kata kunci: Badan Usaha Milik Desa, Profesionalisme Pengelolaan Aset Desa, Pendapatan Asli Desa
PENGARUH UTANG JANGKA PENDEK DAN UTANG JANGKA PANJANG TERHADAP PROFITABILITAS PADA PT UNILEVER INDONESIA TBK PERIODE 2016 - 2021
Authors: Putri Andini , Hasanuh Nanu
Published: June 2024

ABSTRACT
This study aims to determine whether there is an effect between short-term debt and long-term debt on profitability at PT Unilever Indonesia Tbk for the 2016-2021 period. This research is quantitative research. The analytical method used is multiple linear regression. The results of this study indicate that short-term and long-term debt at PT Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange does not have a significant effect on profitability..
Keywords : short term debt, long term debt, profitability
ABSTRAK
Penelitian ini bertujuan untuk mengetahui adakah pengaruh antara utang jangka pendek dan utang jangka panjang terhadap profitabilitas pada PT Unilever Indonesia Tbk periode 2016-2021. Penelitian ini adalah penelitian kuantitatif. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan Utang jangka pendek dan jangka panjang pada PT Unilever Indonesia Tbk yang tercatat di Bursa Efek Indonesia tidak memberikan pengaruh yang signifikan terhadap profitabilitas.
Kata Kunci : utang jangka pendek, utang jangka panjang, profitabilitas
TINJAUAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE COMMON SIZE PADA PT UNILEVER TBK, PERIODE TAHUN 2018-2021
Authors: Wati Sinta
Published: June 2024

ABSTRACT
This study aims to determine the financial review using the common size in the company PT Unilever Indonesia, Tbk. listed on the Indonesia Stock Exchange during 2018-2021 in terms of the balance sheet and profit and loss statement. This research is a type of quantitative descriptive research. Data were collected by documentation method and data analysis used, namely percentage analysis per component or common size. The results showed that the common size in terms of the balance sheet, PT Unilever which allocated funds for assets was mostly from debt. Common size is seen from the profit and loss statement, PT Unilever. experienced an increase in net profit in 2020 so that the company's financial performance is getting better and in 2018-2021 financial performance is not good because it experienced a decrease in net profit.
Keywords: Commen size; Financial Performance; Financial Reports
 
ABSTRAK
Penelitian memiliki tujuan untuk mengetahui tinjauan keuangan dengan menggunakan common size di perusahaan PT Unilever Indonesia, Tbk. yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2021 ditinjau dari neraca dan laporan untung rugi. Penelitian ini adalah jenis penelitian deskriptif kuantitatif. Data dikumpul dengan metode dokumentasi dan analisis data yang digunakan yaitu analisis persentase/komponen ataupun common size. Hasil penelitian memperlihatkan bahwa common size ditinjau dari neraca, PT Unilever yang mengalokasikan dana untuk aktiva sebagian besar dari utang. Common size ditinjau dari laporan untung rugi, PT Unilever. terjadi peningkatan pada keuntungan bersihnya pada tahun 2020 hingga kinerja keuangan perusahaan membaik dan tahun 2018-2021 kinerja keuangan kurang baik karena keuntungan bersihnya menjadi anjlok.
Kata Kunci: Commen Size; Kinerja Keuangan; Lapoan Keuangan
PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) (STUDI EMPIRIS: PADA DESA DI KABUPATEN ROKAN HULU)
Authors: Astuti Dwi Yuli , Putri Annie Mustika , Fitriana Nur
Published: June 2024

ABSTRACT
The purpose of this study was to determine the effect of competence, internal control system and organizational commitment on the accountability of village fund allocation management (ADD) in Rokan Hulu Regency. This research is a quantitative study. The population and sample in this study were 417 village government officials in Rokan Hulu Regency. The sampling method in this study was random sampling to determine the sample using the slovin formula. So that the sample from this study is 81 where each village will be represented by village government officials consisting of the village head, village secretary, and finance officer. The data used in this study is primary data, which is carried out using survey methods and questionnaires. The processing method used is multiple linear regression. Based on the results of the research, it can be concluded that partially the competence and organizational commitment variables have no effect on ADD management accountability, while the internal control system affects ADD management accountability. Meanwhile, competence, internal control system and organizational commitment simultaneously affect the accountability of ADD management.
Keywords: Accountability; village fund allocation;, competence; internal control system; organizational commitment
 
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi, sistem pengendalian internal dan komitmen organisasi terhadap akuntabilitas pengelolaan alokasi dana desa (ADD) di Kabupaten Rokan Hulu. Penelitian ini merupakan penelitian kuantitatif, Populasi dan sampel dalam penelitian ini adalah 417 aparatur pemerintah desa di Kabupaten Rokan Hulu, Metode sampling dalam penelitian ini adalah random sampling untuk menentukan sampel digunakan rumus slovin. Sehingga sampel dari penelitian ini yaitu 81 dimana masing-masing desa akan diwakilkan oleh aparatur pemerintah desa terdiri dari kepala desa, sekertaris desa, dan kaur keuangan. Data yang digunakan dalam penelitian ini adalah data primer, yaitu dilakukan dengan menggunakan metode survey dan kuesioner. Metode pengolahan yang dilakukan adalah regresi linier berganda. Berdasarkan hasil penelitiaan, maka dapat ditarik kesimpulan bahwa secara parsial variabel kompetensi dan komitmen organisasi tidak berpengaruh terhadap akuntabilitas pengelolaan ADD, sedangkan sistem pengendalian internal berpengaruh terhadap akuntabilitas pengelolaan ADD. Sedangkan secara simultan kompetensi, sistem pengendalian internal dan komitmen organisasi secara bersama-sama berpengaruh terhadap akuntabilitas pengelolaan ADD.
Kata Kunci : Akuntabilitas; alokasi dana desa; kompetensi; sistem pengendalian internal; komitmen organisasi.
FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP EARNING PER SHARE PERUSAHAAN MAKANAN DAN MINUMAN DI BEI PERIODE 2016-2020
Authors: Khoeriyah Aliya Binti , Hasanuh Nanu
Published: June 2024

ABSTRACT
This research was conducted as a tool to test the significance of Financial Leverage and Profitability on Earning Per Share (EPS) in Food and Beverage Companies on the IDX in 2016-2020. The research variables are Financial Leverage (X1), Profitability (X2) and Earning Per Share (Y) using the percentage unit of measure (%). The population is all Food and Beverage sub companies listed on the IDX, with a sample of 6 companies during 2016-2020. The data that has been collected is then processed using the ratio of Debt to Equity Ratio, Return on Assets and Earnings Per Share with the SPPS (Statistics Product and Service Solution) version 26 program. The hypothesis testing uses classical assumption tests, multiple linear analysis, coefficient of determination testing and hypothesis testing. From the research that has been done, it is found that Financial Leverage has no significant effect on EPS. While the independent variable ROA has an effect on EPS. Through this research, it is hoped that the company will further increase its profitability in order to get increased shares so that it can provide more benefits for the company and investors.
 
Keywords: Debt to Equity Ratio (DER); Return On Asset (ROA); Earning Per Share (EPS)
 
ABSTRAK
Penelitian ini dilakukan sebagai alat uji pengaruh signifikansi Financial Leverage dan Profitabilitas terhadap Earning Per Share (EPS) di Perusahaan Makanan dan Minuman di BEI Tahun 2016-2020. Variabel penelitian yaitu Financial Leverage (X1), Profitabilitas (X2) dan Earning Per Share (Y) dengan menggunakan satuan ukur presentase (%). Populasi adalah seluruh perusahaan sub Makanan dan Minuman yang tercatat di BEI, dengan sampel 6 perusahaan selama tahun 2016-2020. Data yang sudah dikumpulkan kemudian diolah menggunakan rasio Debt to Equity Ratio, Return on Asset dan Eaning Per Share dengan program SPPS ( Statistic product and Service Solution) versi 26. Pengujian hipotesisnya digunakan uji asumsi klasik, analisis linear berganda, pengujian koefisien determinasi dan pengujian hipotesis. Dari penelitian yang telah dilakukan di dapatkan Financial Leverage tidak berpengaruh secara signifikan pada EPS. Sedangkan variabel bebas ROA ada pengaruh terhadap EPS. Melalui penelitian ini harapannya perusahaan lebih meningkatkan profitabilitasnya agar mendapatkan lembar persaham yang meningkat sehingga dapat memberikan manfaat lebih bagi perusahaan dan penanam modal.
 
Kata Kunci : Debt to Equity Ratio (DER); Return On Asset (ROA); Earning Per Share (EPS)
PENGARUH NET PROFIT MARGIN DAN RETURN ON EQUITY TERHADAP HARGA SAHAM	PADA PERUSAHAAN SUBSEKTOR FARMASI PERIODE 2015 – 2020
Authors: Lestari Lintang Dwi
Published: June 2024

ABSTRACT
This research aims of analyzing how big the  impact  of NPM  and ROE on stock prices  partially and simultaneously. The  method used is associative  quantitative  research method with the  data  used is secondary data. The  results of  the  partial stu tial study for NPM  show that  there  is no effect o t on stock prices.  ROE shows in part that  there  is   stock prices.  While  the  F test  F test  of the  NPM  and ROE variables to les together shows an influence on stock prices 
Key Words: NPM, ROE, Stock Price 
 
ABSTRAK
 
Penelitian ini  dilakukan dengan tujuan untuk menganalisis seberapa  besar dampak NPM  dan ROE pada  harga  saham secara  parsial  dan simultan. Metode  yang dipakai  adalah metode  penelitian kuantitatif asosiatif dengan data   yang digunakan yaitu data  sekunder. Hasil  studi  parsial untuk NPM menunjukkan tidak terdapat  pengaruh terhadap  harga  saham. ROE menunjukkan sebagian bahwa  ada  pengaruh di  harga  saham. Sedangkan uji  F  variabel  NPM  dan ROE secara  bersama-sama  menunjukkan adanya  pengaruh terhadap harga  saham 
Kata Kunci  : NPM, ROE, Harga Saham
PENERAPAN ANALISA TREND SEBAGAI SARANA UNTUK MENGAMATI KINERJA KEUANGAN PADA PT AKASHA WIRA INTERNATIONAL TBK. (Tahun 2018-2020)
Authors: Putri Andien Noveliana
Published: June 2024

ABSTRACT
Financial statement known as the end result in the form of output obtained from a series of business actions during a period. Financial statement information cannot be taken for granted, it must be analyzed first. Furthermore, this analytical activity is a technique of parsing financial statement items in order to observe financial performance. This research was conducted to estimate how the condition of the financial performance of PT Akasha Wira International during 2018-2020 using trend analysis. The research was reviewed from the balance sheet along with income statement of the company. The method used in this research consists of quantitative and descriptive methods. Sources of research data collected according to secondary data, specifically data from the company's published financial statement records. Data were collected by using document study methods, literature studies, and data analysis. The analysis uses the calculation of the percentage of the trend and the increase in the trend. The results show that financial performance is still lacking, in terms of company profits increasing from year to year but not caused by sales revenue but income from cash and cash equivalents and decreased expenses.
Keywords : Financial Performance, Trend Analysis
 
ABSTRAK
Laporan keuangan adalah hasil akhir berupa output yang didapat dari serangkaian tindakan bisnis selama suatu periode. Informasi dalam laporan keuangan tidak dapat diterima mentah-mentah, melainkan perlu diadakan analisis. Analisis laporan keuangan ialah proses penguraian pos-pos laporan keuangan guna mengamati kinerja keuangan. Adapun dilakukannya penelitian ini guna mengetahui bagaimana kinerja keuangan pada PT Akasha Wira International Tbk selama tahun 2018-2020 dengan memakai analisis tren. Penelitian tersebut ditinjau dari neraca dan laporan laba rugi milik perusahaan. Metode yang dipakai dalam penelitian ini terdiri atas metode kuantitatif dan deskriptif. Sumber data penelitian didapatkan berdasarkan data yang bersifat sekunder yakni data dari catatan laporan keuangan milik perusahaan yang dipublikasikan. Data dikumpulkan dengan metode studi dokumen, studi pustaka, serta analisis data. Analisis menggunakan penghitungan persentase trend dan kenaikan trend. Hasil penelitian menunjukkan bahwa kinerja keuangan masih kurang, ditinjau dari laba perusahaan yang terus mengalami peningkatan pada tiap tahunnya tetapi bukan disebabkan oleh pendapatan penjualan melainkan pendapatan dari kas dan setara kas serta penurunan beban.
Kata kunci : Kinerja Keuangan, Analisis Trend
ANALISIS RASIO LIKUIDITAS PADA PUSAT KOPERASI UNIT DESA (PUSKUD) RIAU
Authors: Anastasia Dhita
Published: June 2024

ABSTRACT
The purpose of this study was to analyze finance performance and determine the good and bad financial conditions in the management of a company. Which aims to determine the liquidity ratio at the Pusat Koperasi Unit Desa (PUSKUD) Riau the method used in this research is descriptive quantitative. Based on the results of this study, they are:1. The Current Ratio ot Pusat Koperasi Unit Desa (PUSKUD) Riau in 2019-2021 is in included in the good criteria (liquid) bacause it is above  100%. 2. The Quick Ratio of Pusat Koperasi Unit Desa (PUSKUD) Riau for 2019-2021 is included in the good (liquid) criteria because it is above 100%. 3. The Cash Ratio of Pusat Koperasi Unit Desa (PUSKUD) Riau for 2019-2021 is included in the unfavorable (illiquid) criteria because it is below 20%. This shows that the company’s financial performance in terms of liquidity is quite good.
Keywords: Financial performance; company appraisal; liquidity ratio
 
ABSTRAK
Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan dan mengetahui kondisi keuangan baik buruk didalam pengelolaan suatu perusahaan. Yang bertujuan untuk mengetahui rasio likuiditas pada Pusat Koperasi Unit Desa (PUSKUD) Riau. Metode yang digunakan dalam penelitian ini adalah Deskriptif Kuantitatif. Berdasarkan hasil penelitian ini adalah: 1 Rasio Lancar Pusat Koperasi Unit Desa (PUSKUD) tahun 2019-2021 termasuk dalam kriteria baik (likuid) karena berada diatas 100%. 2. Rasio Cepat Pusat Koperasi Unit Desa (PUSKUD) tahun 2019-2021 termasuk dalam kriteria baik (likuid) karena berada diatas 100%. 3. Rasio Kas Pusat Koperasi Unit Desa (PUSKUD) tahun 2019-2021 termasuk dalam kriteria kurang baik (ilikuid) karena berada dibawah 20%. Hal ini menunjukkan kinerja keuangan perusahaan dari segi Likuiditas dinyatakan Cukup baik.
Kata Kunci: Kinerja Keuangan; Penilaian Perusahaan; Rasio Likuiditas
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020
Authors: Saputri Firly , Hasanuh Nanu , Suartini Sri
Published: June 2024

ABSTRACT
Taxes are an influential aspect to support the state budget. In Indonesia, taxes are the highest percentage of other income. Therefore, taxes are required for individuals who meet subjective and objective requirements. One of the tax subjects is the company, therefore the way the company carries out its tax obligations is influenced by the existence of corporate governance. The purpose of this study is to prove the effect of corporate governance on tax avoidance. The data used comes from secondary data in the form of financial reports obtained from the IDX website for the 2018-2020 period. The statistical method used is multiple linear regression analysis using SPSS version 25. This study involved 18 manufacturing companies. The sampling technique used is purposive sampling technique. The results of the study prove that institutional ownership, the proportion of independent commissioners, audit quality, and the audit committee have no significant effect on tax avoidance.
 
Keywords: corporate governance; tax avoidance
 
ABSTRAK
Pajak merupakan aspek yang berpengaruh untuk menompang anggaran negara. Di Indonesia, pajak merupakan persentase tertinggi dari pendapatan lain. Oleh karena itu, pajak diwajibkan bagi orang pribadi yang memenuhi syarat subjektif dan objektif. Salah satu subjek pajak adalah perusahaan, oleh sebab itu cara perusahaan untuk menjalankan kewajiban perpajakannnya dipengaruhi oleh keberadaan corporate governance. Tujuan penelitian ini ialah agar membuktikan pengaruh tata kelola perusahaan terhadap penghindaran pajak. Data yang dipakai berasal dari data sekunder berbentuk laporan keuangan yang didapat dari website BEI pada periode 2018-2020. Metode statistik yang dipakai ialah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Penelitian ini melibatkan 18 perusahaan manufaktur. Teknik pengambilan sampel yang dipakai yakni teknik purposive sampling. Hasil penelitian membuktikan bahwasanya kepemilikan institusional, proporsi dewan komisaris idependen, kualitas audit, dan komite audit tak mempunyai pengaruh signifikan terhadap tax avoidance.
 
Kata kunci: tata kelola perusahaan; penghindaran pajak