bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN
Authors: Sefira Jihan , Indrawati Novita , Rofika Rofika , L Al Azhar
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate governance yang diproksikan pada dewan komisaris, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial serta ukuran perusahaan dan leverage terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Jumlah sample pada penelitian ini adalah 16 perusahaan yang ditentukan menggunakan metode purposive sampling. Analisis ini menggunakan teknik analisis regresi linear berganda menggunakan program SPSS. Hasil Analisis Menunjukkan bahwa dewan komisaris, komite audit, kepemilikan manajerial, ukuran perusahaan dan leverage berpengaruh terhadap nilai perusahaan. Sedangkan komposisi komisaris independen dan kepemilikan institusional tidak bepengaruh terhadap nilai perusahaan.
PENGARUH SELF EFFICACY, PRESSURE, RELIGIUSITAS DAN RATIONALIZATION TERHADAP PERILAKU KECURANGAN AKADEMIK
Authors: Ndari Tri Wulan , Mustoffa Ardyan Firdausi , Hidayah Nurul
Published: August 2024

Kasus kecurangan akademik pada perguruan tinggi berupa menyontek, membuat catatan kecil serta menyalin pekerjaan teman. Hal tersebut terjadi karena beberapa faktor yang mempengaruinya meliputi self efficacy, pressure, religiusitas dan rationalization. Penelitian ini bertujuan untuk mengidentifikasi dampak selfiefficacy, tekanan, keagamaan, danirasionalisasi pada perilaku kecurangan akademik di antara siswa Fakultas Ekonomi Universitas Muhammadiyah Ponorogo. Metode kuantitatif digunakan untuk mengumpulkan data melalui kuesioner daring menggunakan Google Form. Populasi terdiri dari siswa akuntansi yang telah menyelesaikan kursus akuntansi perilaku dan pengauditan. Temuan penelitian menunjukkan bahwa self efficacy, keagamaan, dan rasionalisasi secara individual mempengaruhi perilaku kecurangan akademik di antara siswa FakultaseEkonomi Universitas MuhammadiyahePonorogo. Sedangkan pressure secaranparsial tidaknberpengaruh terhadapnperilaku kecurangannakademik padanmahasiswa FakultaseEkonomi UniversitaseMuhammadiyah Ponorogo. Hasilnpenelitian ini dapat menjadinpeluang riset selanjutnya dengan menambahkan variabel-variabelnlain yangndapat mempengarui perilaku kecurangan akademik pada mahasiswa.
PERAN INTELLECTUAL CAPITAL DISCLOSURE (ICD) DALAM MENCIPTAKAN LIKUIDITAS SAHAM MELALUI MARKET CAPITALIZATION SEBAGAI VARIABEL INTERVENING (Pemetaan Literatur dan Agenda Penelitian Kedepan)
Authors: Antoro Eko Wahyudi , Zuhroh Nikmatu , Irfani Moch. , Setia Josen Andrean Redi
Published: August 2024

Abstract - Kepekaan dan kesadaran untuk bisa mengaplikasikan Intellectual Capital Disclosure kedalam sebuah rutinitas wajib perusahaan akan bisa lahir jika manajemen dan pimpinan perusahaan mampu menginisiasi dan menjadikan Intellectual Capital Disclosure sebuah kewajiban dalam perusahaannya. Kajian literatur sistematis ini menggunakan piranti lunak Publish and Perish (PoP) berbasis Google Scholar (GS) sebagai database awal untuk mengumpulkan data. Review literatur dengan mendasarkan pada 113 artikel berhasil mengindentifikasi variabel, negara, teori atau perspektif, dan metodologi penelitian dalam konteks penelitian tentang intellectual capital disclosure, market capitalization dan liquidity stock dilakukan selama ini. Kajian ini menemukan bahwa mayoritas studi intellectual capital disclosure, market capitalization dan liquidity stock justru masih masih banyak dilakukan di negara-negara maju yaitu di United Kingdom sebagai obyek utama penelitian. Negara di United Kingdom tidaklah diragukan lagi karena memiliki posisi kuat dalam keuangan dan mempraktikkan intellectual capital disclosure sehingga memiliki market capitalization dan liquidity stock yang baik. Temuan ini mengundang ide-ide riset yang akan datang, yaitu mengkaji dengan lebih mendalam konteks perusahaan-perusahaan di negara berkembang seperti di Indonesia. Di sisi lain, penelitian tentang intellectual capital disclosure, market capitalization dan liquidity stock dengan mengangkat perusahaan-perusahaan khususnya di Asia atau negara-negara berkembang lainnya masih memiliki celah penelitian yang besar. Celah penelitian yang lain adalah didasari oleh metode penelitian dimana mayoritas penelitian yang terjaring oleh metode bibliometrix ini adalah menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda, dan belum ditemukan penelitian dengan topik yang sama menggunakan teknik analisis Structural Equation Modelling. Selain itu juga dari sisi kontruksi teori, mayoritas penelitian secara parsial menggunakan kombinasi teori agency, teori sinyal dan resource based theory meskipun akan lebih kuat jika dielaborasikan dengan legitimasi theory.
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE
Authors: Diandra Prita Karina , Ariani Yovita
Published: August 2024

This research aims to determine the influence of institutional ownership, audit quality, audit committee and independent board of commissioners on tax avoidance. The research population used is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The total sample data used was 94 samples using purposive sampling technique, and the method used was multiple linear regression. The results of this research show that institutional ownership, audit quality and audit committees have no effect on tax avoidance, while the independent board of commissioners has a significant effect on tax avoidance
PENGARUH PAJAK DAERAH TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA
Authors: Liyana Nur Farida , Wardana Arief Budi , Haniyah Rizqi , Susanto Eko
Published: August 2024

Desentralisasi fiskal menyebabkan pemisahan kewenangan pemajakan antara pemerintah pusat dan pemerintah daerah. Hal tersebut menimbulkan penerimaan sektor perpajakan tidak hanya menjadi domain pemerintah pusat. Terdapat penerimaan pajak yang dikumpulkan oleh pemerintah daerah, baik level provinsi maupun kabupaten/kota. Tujuan penelitian ini adalah meneliti pengaruh pajak daerah pada kesenjangan pendapatan kabupaten/kota di Indonesia. Objek yang diteliti adalah kabupaten dan kota di Indonesia yang berjumlah 504 kabupaten/kota sepanjang 4 (empat) tahun yaitu tahun 2018 s.d. 2021. Analisis dilakukan dengan regresi data panel. Pajak daerah menjadi variabel bebas, kemudian ketimpangan pendapatan yang diukur dengan Gini Ratio sebagai variabel terikat. Selain pajak daerah, penelitian ini juga menggunakan belanja modal, jumlah penduduk, dan PDRB sebagai variabel kontrol. Hasil analisis menunjukan kinerja pengumpulan pajak daerah dalam rentang tahun 2018 – 2021 belum memberikan efek yang diharapkan untuk mengurangi ketimpangan pendapatan di kabupaten/kota. Hasil penelitian menggambarkan bahwa pajak daerah belum dapat berfungsi sebagai penggerak utama dalam mengurangi ketimpangan pendapatan masyarakat di Indonesia. Hal ini ditandai dengan masih rendahnya kontribusi pajak daerah dalam PAD maupun APBD. Penelitian ini diharapkan dapat menjadi masukan kepada pemerintah agar kebijakan yang dihasilkan semakin efektif, efisien dan dapat mengurangi ketimpangan pendapatan di daerah.
EVALUASI EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PADA USAHA KECIL DAN MENENGAH (UKM)
Authors: Destiana Rina , Rawi Rawi , Neliana Tri , Muthiarsih Tiara
Published: August 2024

Studi ini bertujuan untuk mengevaluasi efektivitas penggunaan Sistem Informasi Akuntansi (SIA) dalam meningkatkan efisiensi operasional pada Usaha Kecil dan Menengah (UKM) di Indonesia. Melalui analisis yang komprehensif, penelitian ini mengkaji bagaimana implementasi SIA dapat mengoptimalkan proses bisnis, meningkatkan keakuratan pelaporan keuangan, serta mendukung pengambilan keputusan strategis di lingkungan UKM. Temuan penelitian mengungkapkan bahwa integrasi SIA yang optimal dapat menghasilkan peningkatan yang signifikan dalam hal produktivitas, pengendalian biaya, serta kemampuan UKM untuk beradaptasi dengan perubahan pasar secara lebih responsif. Implikasi dari hasil penelitian ini memberikan wawasan yang berharga bagi pengelola usaha, pembuat kebijakan, serta pengembang SIA dalam upaya mendorong pertumbuhan UKM yang berkelanjutan di era transformasi digital.Kata Kunci: Sistem Informasi Akuntansi, UKM, Efisiensi Operasional
EFEKTIVITAS FINANCIAL MANAGEMENT DAN OPERASIONAL MANAGEMENT PADA PENINGKATAN PRODUKTIVITAS KARYAWAN
Authors: A Nuraningsih , Budiandriani Budiandriani , Serang Serlin
Published: August 2024

In a company, employee productivity is very dependent on the company's ability to implement appropriate leadership in the company organization through both vertical and horizontal communication. In this research we used a research method, namely a qualitative approach. A qualitative approach is a research procedure that provides descriptive data or descriptions that can be built from observations. In short, a qualitative approach methodology is a methodology that utilizes qualitative data in the form of defining analysis or analysis through descriptive research. Financial management and operational management have an important role in business success at PT Bina Sarana Sulawesi, as in other places in the world. Some important financial management roles in Makassar are managing and allocating funds efficiently, maintaining financial health, developing long-term financial strategies, making wise investment decisions, and following applicable financial rules and regulations. However, the implementation of financial management in Makassar also faces several obstacles or obstacles, such as a lack of understanding and awareness about financial management, limited human resources, unique business environment challenges, and lack of access to financial resources. Therefore, there needs to be better awareness of the importance of financial management, development of quality human resources, and increased access to financial resources to implement effective financial management in Makassar.
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI
Authors: Alamsyah Sustari , Sarra Hustna Dara , Susilawati Desi
Published: August 2024

This research aims to determine the effect of Transfer Pricing, Thin Capitalization and Capital Intensity on Tax Avoidance with Sales Growth as a Moderating Variable. The population used was IDX companies in the food and beverage sector for 2018-2022 with a sampling technique using purposive sampling and 12 selected companies were obtained. Quantitative research design with the type of relationship between variables being causal (cause and effect). This research also assumes that there are other variables that moderate the relationship between the independent variable and the dependent. for partial hypothesis testing using panel data regression and for moderation testing using the moderated regretion analysis (MRA) test. The research results show that the thin capital, capital intensity and sales growth variables have an effect on tax avoidance, while transfer pricing has no effect on tax avoidance. for the moderation test, it was found that the sales growth variable was only able to moderate the effect of thin capitalization on tax avoidance, while the transfer pricing and capital intensity variables were not able to moderate it.
ANALISIS KEBIJAKAN SISTEM DIGITALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) STUDI PADA KPP PRATAMA SERANG BARAT
Authors: Sugiyono Sugiyono , Gumilang Andika Mugi , Rosidawaty Rosidawaty , Septiani Tanti
Published: August 2024

Penelitian ini bertujuan untuk menganalisis dampak kebijakan sistem digitalisasi perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah (UMKM). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi literatur. Hasil penelitian menunjukkan bahwa digitalisasi perpajakan memiliki pengaruh signifikan terhadap peningkatan kepatuhan wajib pajak UMKM, terutama dalam aspek kemudahan pelaporan, transparansi, dan pengurangan biaya kepatuhan. Namun, terdapat beberapa tantangan seperti kurangnya pemahaman teknologi di kalangan wajib pajak dan infrastruktur digital yang belum merata
IMPLEMENTASI APLIKASI SAKTI KEMENTERIAN KEUANGAN PADA KINERJA KPU
Authors: Zaenudin Zaenudin , Negoro Adityo , Pandaya Pandaya , Suprapta Imam
Published: August 2024

Penggunaan aplikasi SAKTI secara penuh sebagai sistem pengelolaan keuangan Negara berbasis digital yang mengintegrasikan tahapan pelaksanaan anggaran yang dimulai dari proses perencanaan dan penganggaran, pelaksanaan, serta pertanggungjawaban anggaran Negara. Peneliti ingin mengetahui dan memberikan bukti empiris tentang analisis penerapan aplikasi SAKTI pada kinerja  di KPU sesuai Peraturan Menteri Keuangan dengan No.71/PMK.05/2021 tentang Pelaksanaan Sistem SAKTI, menyatakan bahwa Sistem Aplikasi SAKTI diterapkan secara penuh (full module) oleh seluruh Satuan Kerja Kementerian Negara/Lembaga (Satker K/L) pada Tahun 2022.Sampel yang diperoleh sebanyak 94 responden dan diambil secara purposive sampling yaitu teknik untuk menentukan sampel penelitian dengan beberapa pertimbangan tertentu yang bertujuan agar data yang diperoleh nantinya bisa lebih representative.  Analisis data yang digunakan analisis statistik dengan menggunakan software IBM SPSS. Operasionalisasi variabel diperlukan untuk menentukan jenis, indikator, serta skala dari variabel-variabel yang terkait dalam penelitian antara variabel independen dengan variabel dependen.Berdasarkan hasil pengujian secara statistik dengan menggunakan program SPSS, dapat diketahui bahwa seluruh variabel independen dalam penelitian ini, yaitu kompetensi SDM dan kesiapan mempunyai pengaruh terhadap penerapan aplikasi SAKTI secara simultan. Dapat disimpulkan bahwa seluruh variabel independen dalam penelitian ini (X1 danX2) secara simultan mempengaruhi variable (Y). Kompetensi SDM dan Kesiapan secara bersama-sama mempengaruhi penerapan aplikasi SAKTI.
Determination of Acai River Quality Status, Jayapura City Through Pollution Index Method Based on Its Designations
Authors: Sari Annisa Novita , Kurniawan Diki
Published: August 2024

The river is a natural and/or artificial water channel or container in the form of a water drainage network with water in it, from the upstream to the estuary, with the right and left borders bounded by the boundary line. The problem that often occurs in the river area is pollution. This research is focused along the Acai River flow located in Abepura District, Jayapura City, Papua Province. Problems that often occur along the Acai River flow in Jayapura City are the accumulation of garbage in the river body and changes in the physical condition of the river, both color and odor. Therefore, the purpose of this study is to determine the status of water quality from the Acai River so that it can be used as a reference in determining the sustainable management of the Acai River. The method used to determine the status of water quality was the pollution index method. Measurements were carried out in the upstream, middle and downstream parts of the Acai River. The results showed that the Acai River Pollution Index (PI) in the upstream reaches ranged from 1.75 to 5.35. The middle part of the Acai River has a Pollution Index (PI) of 1.84 - 5.41, and the downstream part has a PI of 1.78 - 5.39. Based on these data it was known that the overall Pollution Index (PI) in the Acai River ranges between 1.75 - 5.41. Pollution that occurs in the Acai River was caused by pollution of organic material obtained from domestic waste. This was shown from the results of measurements of water quality where BOD levels are 2.58 - 4.54 mg / L and COD is 190 - 193 mg / L. The Biochemical Oxygen Demand (BOD) and Chemical Oxygen Demand (COD) levels of the Acai River have exceeded water quality standards. Based on the measurement results of the Pollution Index (PI) it can be concluded that the Acai River has experienced pollution from the low to moderate categories, for water classes ranging from Class I to Class IV. For this reason, it was suggested that an integrated domestic waste treatment plant be made which can accommodate domestic waste as a result of community activities and process it first before finally being discharged into the river water body.
The Effectiveness of Stocking Density on the Growth Rate and Survival Channa striata in Aquaponic Systems
Authors: Hutagalung Rizal Akbar , Suparmin Suparmin , Setiawan Agus , Mudlofar Farid , Taufiq Muhammad
Published: August 2024

Channa striata is the one of the local comodity in West Kalimantan Province which has important economic value. The demand for Channa striata comes mostly from urban communities, while urban areas only have narrow land / yard. One of the techniques of fish cultivation in narrow land is the aquaponics system. Thus, Channa striata cultivation with the aquaponics system can increase the productivity of cork fish in urban areas. The purpose of this study was to obtain the optimal amount of stocking density in Channa striata culture with an aquaponics system with indicators of success namely survival and growth rate. This study lasted for 75 days, taking place at the Pontianak City Fish Agribusiness Farm. The study design used a Completely Randomized Design (CRD) with 4 treatments and 3 repetitions, The stocking solid treatment used in this study is A: 40, B: 60, C: 70, and D: 50 tails / m2. The results showed that treatment A had a significant effect on the absolute growth rate of 12.85 gr followed by perlkuan D: 12.46 gr, B: 8.87 gr, C: 7.9 gr, while the best specific growth rate was needed at time A: 3.50%, D: 3.44%, B: 3.05%, C: 2.91%. The observation of life survival also has the same trend, namely the best treatment in treatment A: 95%, D: 90%, B: 70%, C: 49%. From the results of these studies it can be concluded that the higher the stocking density in aquaponics fish farming systems will have an impact on the growth rate and the survival rate of Channa striata with the best treatment, namely with stocking density of 40 fish / m2.
The Influence Of The Combination Of Palm Juice (Phoenix dactylifera) And Ringer Lactate To The Percentage Of Koi (Cyprinus rubrofuscus) Spermatozoa’s Fertility
Authors: Widodo Maheno Sri , Hafiz Irfanov , Fadjar Muhammad
Published: August 2024

Koi fish (Cyprinus rubrofuscus) is included in freshwater ornamental fish commodity which has high economic value. As high of the market demand, it must be balanced with the increase of Koi fish production, especially in the hatchery sector. One effort that can be done is by preserving sperm with the addition of a solution of palm juice and ringer lactate. The purpose of this study was to determine the effect of the difference and the best value of the concentration of palm juice in ringer lactate during the storage period on the fertility power of Koi Fish sperm. The research method that used is the experimental method with the main parameters of motility, viability, fertilization, hatchability, survival rate and supporting parameters of macroscopic quality of fresh sperm and water quality. The results showed that the addition of palm juice and ringer lactate gave a very real effect on the level of motility with the best value on treatment B that is equal to 50.33%, the level of viability with the best value at treatment B that is equal to 64.67%, fertilization rate with the best value at treatment B that is equal to 84,91%, hatchability level with the best value at treatment B that is equal to 69,80%, but no significant effect to survival rate of the juvenile. The function of palm juice and ringer lactate is providing energy and keep the balance of the fluid in sperm that is useful to keep sperm still alive and still moving.
PROCESS OF DOUBLE EXTRUDER PROCESS TO INTRINSIC VISCOSITY OF SARGASSUM CRISTAEFOLIUM ALGINATE
Authors: Ferdiansyah Doni , Jailani Abdul Qadir
Published: August 2024

The purpose of this study was to determine the conditions of the extrusion process which gave a maximum value of intrinsic viscosity response. The 2k factorial design was used to determine the effect of temperature, screw speed and pH on intrinsic viscosity and determine the accuracy of the first-order polynomial model. The temperature treatment, screw speed and pH of alginate extraction extrusion process have a significant influence on intrinsic viscosity. The maximum intrinsic alginate viscosity value of 416.16 ml/g occured under conditions of extrusion process temperature of 60oC, screw speed 75 rpm and pH 10. Quadratic first-order polynomial model, planning of research center temperature 60oC, screw speed of 75 rpm and pH 10 were appropriate.
The Effect of Nitrogen and Salinity on The Content of Chlorophyll-a Dunaliella salina
Authors: Fajar Achmad
Published: August 2024

Dunaliella salina is one of the microalgae that has the potential to be utilized because it has a fairly high nutritional content as much as 57% protein, 32% carbohydrate, 6% lipid, and 5% chlorophyll pigment. Chlorophyll produced by microalgae is inseparable from salinity and nitrogen because when microalgae carry out photosynthetic activities, microalgae need nitrogen as a nutrient for building material for the chlorophyll-a pigment network. This study aims to determine the effect and best concentration of nitrogen and salinity on the chlorophyll-a content of D. salina microalgae. The method used was a factorial design (FD), namely salinity 25ppt, 30ppt, 35ppt, and 40ppt and nitrogen concentrations in modified walne media, namely 100%, 75%, 50%, 25%. Data analysis in this study used the Anava Test and continued with the Duncan Test. The data obtained were analyzed by Anava Test followed by Duncan's Test showing significant results. The highest chlorophyll-a content was at 35 ppt nitrogen 50% salinity with 8,268 mg/mL chlorophyll-a content and the lowest chlorophyll-a content at 40 ppt nitrogen 25% salinity treatment was 2,351 mg/mL. At a nitrogen concentration of 50% there was an increase in the chlorophyll-a content, while the nitrogen concentration of 100% and 75% of microalgae decreased the content of chlorophyll-a. At a nitrogen concentration of 25%, there was no increase in the chlorophyll-a content because under conditions of nitrogendeficiency, the formation of chlorophyll would decrease, causing the process of photosynthesis to be hampered. Based on the research, it can be concluded that differences in nitrogen concentration and salinity can affect the chlorophyll-a content ofD. salina.
BREEDING TECHNIQUE AND BUSINESS FEASIBILITY ANALYSIS OF PANDU NILE TILAPIA (Oreochromis niloticus) AT WORKING UNIT OF FRESHWATER FISH HATCHERY AND AQUACULTURE (LOKA PBIAT) OF JANTI, KLATEN, CENTRAL JAVA
Authors: Azril Muh , Mujtahidah Tholibah , Setiani Novia Ardita
Published: August 2024

Pandu nile tilapia (Oreochromis niloticus) is one of the essential commodities for freshwater aquaculture that can be cultivated for breeding and growing out. This commodity has a huge business prospect with relatively high price in the market. Nile Tilapia Pandu is a crossbreed fish with fast growth and high economic value because of the ease of cultivation method, popular taste, and wide environmental tolerance. Therefore, the purpose of this article was to investigate breeding techniques, facilities, infrastructure, and challenges of O. niloticus breeding conducted at Loka PBIAT Janti. In addition, this article also provided business feasibility analysis to find out the business prospect of O. niloticus breeding. This article described the Pandu Nile Tilapia breeding techniques include pond preparation, broodstock preparation, spawning, egg hatching, larva rearing, nursery, harvesting, pest and disease control, and water quality control. The results of observations in O. niloticus breeding are the fecundity of 958 eggs, the fertilization rate (FR) of 95.29%, the hatching rate (HR) of 96.62%, and the survival rate (SR) of 91.47%, the water quality showed a suitable and optimal results for O. niloticus breeding. The results of business feasibility analysis revealed that total revenue gained was Rp. 18.400.000., with BEP unit was 24,35 Kg and BEP price was Rp. 1.351.584,-.
Species Invasion of Jaguar Cichlid (Parachromis managuensis) in Nyunyur Reservoir
Authors: Dadiono Muh Sulaiman , Murti Pratiwi Restu , Andayani Sri
Published: August 2024

Foreign fish, especially predatory fish in Indonesian public waters, are very dangerous for the local ecosystem, foreign predatory fish can become the main predators and can cause an imbalance in the ecosystem. From this study we report the catch of foreign predatory fish from the jaguar cichlid species (Parachromis managuensis) from Central American waters caught in Nyunyur Reservoir, Blitar Regency, East Java. The method in this study used a desk study and jaguar cichlid species identification method using morphological observations based on Kullander and Hartel (1997). This catch is a warning and an important note for the relevant agencies regarding the invasion of the jaguar cichlid species in the Nyunyur Reservoir as an initial step in monitoring aquatic ecosystems.
Implementasi Kurikulum Merdeka pada Mata Pelajaran Pendidikan Agama Islam dan Budi Pekerti
Authors: Muhamad Sholahudin Wais Qorni  , Muhammad Nurhalim
Published: August 2024

Penelitian ini bertujuan untuk mengkaji implementasi Kurikulum Merdeka pada mata pelajaran pendidikan agama Islam dan budi pekerti. Pembahasan utama pada penelitian ini adalah tentang perencanaan pembelajaran Kurikulum Merdeka pada mata pelajaran pendidikan agama Islam, pelaksanaan pembelajaran Kurikulum Merdeka pada mata pelajaran pendidikan agama Islam dan evaluasi pembelajaran Kurikulum Merdeka pada mata pelajaran pendidikan agama Islam. Penelitian ini merupakan penelitian kualitatif dengan metode observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa implementasi Kurikulum Merdeka pada mata pelajaran pendidikan agama Islam dan budi pekerti di SMA Negeri 1 Banjarnegara telah berjalan namum ada beberapa kendala seperti harus beradaptasi dengan kurikulum sebelumnya yaitu Kurikulum 2013, guru kembali belajar untuk materi yang akan diberikan kepada peserta didik, sehingga untuk evaluasinya guru menyesuaikan dan mempelajari dengan adanya workshop dan rapat
Inverse Data Envelopment Analysis Models for Inputs/Outputs Estimation in Two-Stage Processes
Authors:   Department of Mathematics, Islamic Azad University, Science and Research Branch, Tehran, Iran, Moradi Haleh , Lotfi Farhad Hosseinzadeh ,   Department of Mathematics, Islamic Azad University, Science and Research Branch, Tehran, Iran, Rostamy-Malkhalifeh Mohsen ,   Department of Mathematics, Islamic Azad University, Science and Research Branch, Tehran, Iran
Published: August 2024

Considering the interior of decision-making units (DMUs) is essential when evaluating a system's performance in the practical and real-world circumstances. Knowing what happens inside a DMU allows a more accurate study of relevant process. It identifies the efficiency, and inefficiency of the sub-units in the system being evaluated. This study focuses on two-stage inverse data envelopment analysis (DEA) problems. In these problems, a portion of the outputs from the first period is used as inputs in the second stage. For this purpose, several models are offered to address the input/output estimation problem, in which decision makers should deal with intermediate products and shared and non-shared inputs in a two-stage system. Furthermore, the proposed models are examined using a window DEA because of the importance of assessing repetitive processes in some two-stage systems. Next, an Iranian bank is considered as a case study to further elucidate using the presented models. Finally, we present a conclusion and suggestions for further research.
Enhancing TRUST in Pain Evidence: The ENTRUST-PE framework. A Summary for Institutions that undertake research.
Authors: O'Connell Neil , Belton Joletta , Crombez Geert , Eccleston Christopher , Fisher Emma , Ferraro Michael C , Hood Anna , Keefe Frank , Knaggs Roger , Norris Emma , Palermo Tonya M. , Pickering Gisele , Pogatzki-Zahn Esther , Rice Andrew SC , Richards Georgia Catherine , Segelcke Daniel , Smart Keith Matthew , Soliman Nadia , stewart gavin , Tölle Thomas , Turk Dennis , Vollert Jan , Wainwright Elaine , Wilkinson Jack , Williams Amanda C de C
Published: August 2024

The ENTRUST-PE project convened an international, interdisciplinary network to develop an integrated framework for enhancing and facilitating the trustworthiness of pain research. This summary outlines the key features of that framework and presents recommendations for Institutions that undertake research.
Enhancing TRUST in Pain Evidence: The ENTRUST-PE framework. A Summary for Editors and Publishers.
Authors: O'Connell Neil , Belton Joletta , Crombez Geert , Eccleston Christopher , Fisher Emma , Ferraro Michael C , Hood Anna , Keefe Frank , Knaggs Roger , Norris Emma , Palermo Tonya M. , Pickering Gisele , Pogatzki-Zahn Esther , Rice Andrew SC , Richards Georgia Catherine , Segelcke Daniel , Smart Keith Matthew , Soliman Nadia , stewart gavin , Tölle Thomas , Turk Dennis , Vollert Jan , Wainwright Elaine , Wilkinson Jack , Williams Amanda C de C
Published: August 2024

The ENTRUST-PE project convened an international, interdisciplinary network to develop an integrated framework for enhancing and facilitating the trustworthiness of pain research. This summary outlines the key features of that framework and presents recommendations for Editors and Publishers.
Enhancing TRUST in Pain Evidence: The ENTRUST-PE framework. A Summary for Funders of Research.
Authors: O'Connell Neil , Belton Joletta , Crombez Geert , Eccleston Christopher , Fisher Emma , Ferraro Michael C , Hood Anna , Keefe Frank , Knaggs Roger , Norris Emma , Palermo Tonya M. , Pickering Gisele , Pogatzki-Zahn Esther , Rice Andrew SC , Richards Georgia Catherine , Segelcke Daniel , Smart Keith Matthew , Soliman Nadia , stewart gavin , Tölle Thomas , Turk Dennis , Vollert Jan , Wainwright Elaine , Wilkinson Jack , Williams Amanda C de C
Published: August 2024

The ENTRUST-PE project convened an international, interdisciplinary network to develop an integrated framework for enhancing and facilitating the trustworthiness of pain research. This summary outlines the key features of that framework and presents recommendations for Funders of Research.
Spatial Variability of Water Temperature within the White River Basin, Mount Rainier National Park, Washington
Authors: Gendaszek Andrew , Leach Anya , Jaeger Kristin
Published: August 2024

Water temperature is a primary control on the occurrence and distribution of cold-water species. Rivers draining Mount Rainier in western Washington, including the White River along its northern flank, support several cold-water fish populations, but the spatial distribution of water temperatures, particularly during late-summer base flow between August and September, and the climatic, hydrologic, and physical processes regulating this temperature distribution are not well understood. Spatial stream network (SSN) models, which are generalized linear models that incorporate streamwise spatial autocovariance structures, were fit to mean and seven-day average daily maximum water temperature for August and September for the White River basin located with Mount Rainier National Park. The SSN models were calibrated using water temperature measurements collected between 2010 and 2020. Significant covariates within the best-fit models included the proportion of ice cover and forest cover within the basin, mean August air temperature, the proportion of consolidated geologic units, and snow water equivalent. Statistical models that included spatial autocovariance structures had better predictive performance than those that did not. In addition, models of mean August and September water temperature had better predictive performance than those of seven-day average daily maximum temperature in August and September. Predictions of the spatial distribution of water temperature were similar between August and September with a general warming in the downstream part of main-stem White River compared to cooler water temperatures in the high-elevation headwater streams. Estimated water temperatures for the upper White River model are three to four degrees Celsius warmer for tributaries but one to two degrees cooler for the main stem compared to the regional-scale model. Differences between the upper White River SSN model and the regional-scale SSN model are attributed the upper White River SSN including water temperature observations specific to the upper White River, whereas water temperature observations from lower elevation streams and downstream of the Mount Rainer National Park boundary were used in the regional-scale model.
Inter-Response Times in Free Recall
Authors: Greene Nathaniel R. , Goldman Shai T , Kahana Michael J.
Published: August 2024

In free recall procedures, the order and timing of subjects' responses can inform our understanding of human memory. Analyzing a corpus of more than half a million freely recalled words from 127 young adult subjects, we develop a statistical model of inter-response times (IRTs) as a function of the temporal and semantic relations among the recalled items and their positions in the output sequence. Residual IRTs exhibited strong sequential dependencies, being positively correlated at lags of one and two transitions. We used this IRT model to evaluate the hypothesis that chunking helps subjects learn unstructured materials. Specifically, we hypothesized that chunks would appear as a slow IRT, indicative of a boundary, followed by a sequence of fast IRTs. Model-based analyses that included sequential dependencies in IRTs offered evidence for spontaneous chunking in free recall of lists that lacked any grouping or hierarchical structure.
The Impact of Setting, Time of Day, and Giftedness on Divergent Thinking Test Scores
Authors: Alabbasi Ahmed M. Abdulla
Published: August 2024

Students may not express their creativity uniformly, across all settings and under all conditions. Creativity is sensitive to expected evaluations, for example, and likely to vary when the individual is alone, in a small group, or in a large group. Quite a bit of research has demonstrated that certain conditions can be created to support creative thinking by students. The present study focused on two key factors that may impact DT performance: classroom setting and time of the day. The current sample consisted of 160 female students from Saudi Arabia (80 gifted and 80 nongifted) in grades 10 to 12. Two divergent thinking (DT) tests were administered: the Alternative Uses Test (AUT) and the Figural Divergent Thinking Test. A repeated measures ANOVA indicated that verbal and figural fluency performance was higher in the art room than in the regular classroom. Moreover, the difference in verbal flexibility performance between the two settings was larger for nongifted students than gifted students. The differences between the settings in figural and verbal originality were not statistically significant. Another repeated measure ANOVA was performed to test whether or not there was a difference in DT performance related to the time of the school day (first vs. second half). The results showed no differences between DT performance due to the time of the day except for verbal originality in the regular classroom during the second half of the school day. Further research on classroom settings is recommended. For instance, when administering DT, future research might compare different school places, such as regular classrooms vs. resource rooms and natural environments. Moreover, researchers can compare morning vs. evening times for administering DT tests. More recommendations, as well as limitations of the current study, are discussed.
HD-tACS over the Left Frontal Aslant Tract Entrains Theta Activity Associated with Speech Motor Control
Authors: Johari Karim , Tabari Fatemeh
Published: August 2024

Objective: Transient disruption or permanent damage to the left Frontal Aslant Tract (FAT) is associated with deficits in speech production. The present study examined the application of theta (4 Hz) high-definition transcranial alternating current stimulation (HD-tACS) over the left SMA and IFG – as a part of FAT- as a potential multisite protocol to modulate neural and behavioral correlates of speech motor control.Methods: Twenty-one young adults participated in three counterbalanced sessions in which they received in-phase, anti-phase and sham theta HD-tACS. In each session, 4 Hz stimulation was applied over the left IFG and SMA, and subsequently EEG data was recorded while participants performed a speech Go/No-Go task.Results: Relative to sham and anti-phase, in-phase HD-tACS significantly improved speech reaction time. Neural data showed an increase in the power of frontal theta activity prior to speech initiation for the in-phase condition compared to sham. Moreover, in-phase stimulation increased the phase synchrony of theta activity between the left central and frontal electrodes. For speech inhibition, the power of theta activity increased following in-phase condition over frontocentral electrodes. Furthermore, the in-phase condition enhanced the connectivity between the left central and frontal electrodes.Conclusion: Overall findings suggest that in-phase 4Hz stimulation of left SMA and IFG entrained the power of theta activity and enhanced the connectivity associated with speech motor control.Significance: Multi-site theta HD-tACS hold a promise to improve speech motor control deficits in neurogenic communication disorders such as apraxia of speech and stuttering where the integrity of FAT is compromised.
Political ideology and worldviews predict union support
Authors: Flores-Robles Grace , Carriere Kevin R , Gantman Ana
Published: August 2024

Across industries, workers, and the general public, support for labor unions seems to be surging. In four studies (N = 996), we find that support for unions is high in the United States. However, we find that support varies based on both individual and group level factors. Specifically, conservatism and system-justifying ideologies are negatively related to, while structural attributions for poverty are positively related to, union support. We also find partisan differences in union support; conservatives are less likely to support unions overall (but are increasingly supportive of police unions) compared to liberals. In contrast, liberals are more supportive of labor unions than conservatives and are more likely to support teachers’ unions than police unions. Overall, support for unions is generally high, but worldviews, ideology, and type of labor, differentiate that support.
Intraindividual variability in daily cognitive performance is associated with white matter organization of the superior longitudinal fasciculus in healthy adults
Authors: Burnett Jake , Cobden Annalee , Burmester Alex , Akhlaghi Hamed , D Juan Dominguez , Caeyenberghs Karen
Published: August 2024

Behavioural studies have traditionally focused on mean differences in cognitive performance between individuals, often regarding fluctuations within individuals over time as measurement error. However, recent research emphasizes that cognition is inherently dynamic, exhibiting high within-person variability over time. This intraindividual variability (IIV) has been suggested as an important marker of attentional control and brain functioning. Stability of attentional control is supported by the organisation of fronto-parietal tracts, such as the superior longitudinal fasciculus (SLF). In the present study, we investigate the relationship between IIV in daily cognitive performance and fibre-specific white matter characteristics of the SLF in 30 healthy adults (aged 21 to 62 years, 19 females). Participants underwent a diffusion MRI scan followed by daily ecological momentary assessment (EMA) of working memory and processing speed over a 30-day period. Using the fixel-based analysis (FBA) framework, we investigated the association between IIV in cognitive performance and microstructural fibre density (FD) and macrostructural fibre cross section (FC) of the SLF. Our results revealed a high degree of IIV across each task, particularly for working memory tasks. Moreover, higher IIV was negatively associated with average performance for working memory but not processing speed tasks. Finally, higher IIV and lower mean performance for visual working memory were negatively associated with decreased white matter fibre microstructure and macrostructure. Our findings indicate that variation in micro/macrostructure of a fronto-parietal pathway may play a role in supporting the stability of cognitive performance over time, highlighting its potential as a marker for understanding cognitive dynamics in healthy and clinical populations.
Pemanfaatan Pupuk Organik Cair (POC) Limbah Ikan Patin (Pangasianodon hypophthalmus) sebagai Media Kultur Nannochloropsis sp
Authors: Dismayanti Sakdia , Syafriadiman Syafriadiman , Hasibuan Saberina
Published: August 2024

Nannochloropsis sp adalah fitoplankton yang biasa digunakan sebagai sumber makanan alami zooplankton, seperti Rotifer (Brachionus plicatilis). Nutrisi dan kualitas air pada media kultur sangat berpengaruh pada kepadatan Nannochloropsis sp. Penelitian ini bertujuan untuk mendapatkan dosis terbaik pupuk organik cair limbah ikan patin (Pangasianodon hypohthalmus) terhadap tingkat kepadatan Nannochloropsis sp. Penelitian ini dilaksanakan pada Juni 2023 di Laboratorium Mutu Lingkungan Budidaya (MLB) Fakultas Perikanan dan Kelautan Universitas Riau dan di Laboratorium Zooplankton Balai Besar Perikanan Budidaya Laut Lampung (BBPBL). Metode yang digunakan adalah Rancangan Acak Lengkap (RAL) dengan 7 perlakuan dan 3 ulangan. Hasil penelitian menunjukkan pemberian pupuk organik cair limbah ikan patin memberikan pengaruh terhadap populasi Nannochloropsis sp. Perlakuan terbaik didapatkan pada Pupuk Conwy (PC) dengan populasi sel sebanyak 11139x104±364.04 sel/mL, namun dari hasil uji statistik pada perlakuan dengan POC dosis 12,5 mL/L menunjukkan populasi sebanyak yang tidak berbeda nyata dengan pemberian pupuk Conwy (PC). Kisaran parameter kulitas air dalam media kultur selama penelitian yaitu suhu 21°C-27°C, pH 7,70-9.20, DO 4,29-6,88 mg/L, salinitas 25-41 ppt, nitrat dan fosfat berkisar antara <0.02-8,10 mg/L dan 0,35-3,62 mg/L, serta warna pada media kultur Nannochloropsis sp. selama penelitian terus meningkat hingga pada puncak populasi
Pengaruh Lama Waktu Perendaman Hormon Tiroksin (T4) terhadap Pertumbuhan dan Kelulushidupan Larva Ikan Jelawat (Leptobarbus hoevenii)
Authors: Andini Thaliana , Sukendi Sukendi , Nuraini Nuraini
Published: August 2024

Ikan Jelawat adalah ikan konsumsi yang mempunyai nilai ekonomis tinggi yang banyak digemari Masyarakat, karena itu perlu dilakukan rekayasa budidaya yang dapat meningkatkan pertumbuhan ikan untuk memenuhi kebutuhan masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh lama waktu perendaman tiroksin yang terbaik untuk memacu pertumbuhan dan kelulushidupan larva jelawat. Penelitian ini dilaksanakan di Laboratorium Pembenihan dan Pemuliaan Ikan, Fakultas Perikanan dan Kelautan, Universitas Riau pada bulan Maret-April 2023 selama 40 hari. Ikan uji yang digunakan yaitu larva jelawat berumur 5 hari yang sudah habis kuning telur sebanyak 360 ekor. Penelitian ini menggunakan metode eksperimen dengan rancangan acak lengkap (RAL), terdiri dari 4 perlakuan dan 3 ulangan yaitu P0 (tidak direndam hormon tiroksin), P18 (direndam hormon tiroksin selama 18 jam), P24 (24 jam), P30 (30 jam). Hasil penelitian menunjukkan bahwa hormon tiroksin mampu memberikan pengaruh sangat nyata terhadap pertumbuhan dam kelulushidupan larva ikan jelawat. Hasil uji lanjut dari perendaman hormon tiroksin terbaik terdapat pada P24 dengan pertumbuhan panjang mutlak sebesar 3,96±0,03cm, pertumbuhan bobot mutlak sebesar 0,88±0,00g, laju pertumbuhan spesifik sebesar 12,69±0,01% per hari, dan kelulushidupan 93,33±0,84%. Pemeliharaan larva ikan jelawat sebaiknya dilakukan dengan perendaman hormon tiroksin dengan konsentrasi 0,1 mg/L selama 24 jam
Daya Dukung Perikanan Alami di Danau Daek Kecamatan Tambang Kabupaten Kampar Provinsi Riau berdasarkan Klorofil-α
Authors: Dumaria Roma , Dahril Tengku , Simarmata Asmika Harnalin
Published: August 2024

Daya dukung perairan dapat diartikan sebagai kemampuan perairan dalam menunjang kehidupan biota yang terkandung atau hidup di dalamnya dan mencakup penentuan daya dukung perikanan alami. Penentuan daya dukung perikanan alami lebih tepat menggunakan pendekatan GPP karena daya dukung perikanan alami hampir seluruhnya bergantung pada pakan alami (fitoplankton). Penelitian ini bertujuan untuk mengetahui daya dukung perikanan alami Danau Daek berdasarkan klorofil-a. Penelitian ini dilaksanakan pada bulan Juli–Agustus 2023 di Danau Daek. Terdapat 3 stasiun, yaitu stasiun 1 di sekitar (inlet), stasiun 2 (belokan danau), dan stasiun 3 di ujung danau. Pada setiap stasiun terdapat 2 titik pengambilan sampel yaitu di permukaan (20 cm) dan 2 kali kedalaman Secchi (190 cm). Pengambilan sampel dilakukan sebanyak 4 kali dengan interval satu minggu. Parameter kualitas air yang diukur adalah suhu, kecerahan, kedalaman, oksigen terlarut (DO), karbon dioksida bebas (CO2), pH, fosfat, dan klorofil-α. Hasil penelitian konsentrasi klorofil-α sebesar 10,73-13,60 µg/L atau tingkat kesuburan sedang (mesotrofik). Produktivitas primer (GPP) berkisar 314,96-337,81 gC/m2. Parameter kualitas air pendukung seperti suhu berkisar 29-31 oC, kecerahan 80-90 cm, kedalaman 300-500 cm, derajat keasaman 6,9-7,3, oksigen terlarut 5,84-8,91 mg/L, karbodioksida bebas 11,88-13,86 mg/L, fosfat 0,038-0,060 mg/L. Berdasarkan nilai produktivitas primer, daya dukung Danau Daek adalah 1,98 ton/tahun
Komposisi Hasil tangkapan Rawai (Mini Long Line) yang Dioperasikan Saat Siang dan Malam Hari di Kelurahan Teluk Meranti Kecamatan Teluk Meranti Kabupaten Pelalawan
Authors: Sari Susan Novela , Zain Jonny , Nofrizal Nofrizal
Published: August 2024

Penyebaran ikan di perairan Sungai Kampar Kelurahan Teluk Meranti dipengaruhi oleh faktor lingkungan, kondisi lingkungan mengalami perubahan dari waktu ke waktu seperti perbedaan suhu, kedalaman, dan kecerahan perairan saat siang dan malam hari, berdampak terhadap hasil tangkapan. Rawai (mini long line) adalah alat tangkap yang mudah dioperasikan oleh nelayan dan termasuk alat tangkap yang ramah lingkungan. Penelitian ini bertujuan untuk mengetahui perbedaan komposisi hasil tangkapan rawai yang dioperasikan siang dan malam hari di Sungai Kampar, Kelurahan Teluk Meranti. Metode yang digunakan adalah metode survei, yaitu melakukan pengamatan langsung terhadap obyek penelitian. Analisis data yang digunakan adalah uji Chi Square, yang diamati berupa keragaman jenis, jumlah hasil tangkapan, dan berat ikan yang berhasil diperoleh. Ikan yang tertangkap selama penelitian ada tiga jenis, yaitu ikan patin (Pangasius sp), dobuk (P.larnaudii) dan baung (Mystus nemurus). Hasil penelitian menunjukkan bahwa hasil tangkapan pada malam hari lebih banyak dibandingkan hasil tangkapan siang hari. Hasil tangkapan rawai dapat dilihat pada malam hari berjumlah 39 ekor dengan berat total 64,5 kg. Sedangkan tangkapan siang hari berjumlah 22 ekor dengan berat 38,7 kg