bluuebunny/crossref_metadata_2025 huggingface dataset:
Semantic Segmentation Based on Improved Robinson Operator
Authors: Jia Xiaoshuo , Li Zhihui
Published: September 2022

Classical pixel-level semantic segmentation methods are easily affected by factors such as environment and pixel values, resulting in low accuracy of their methods. Therefore, in order to improve the accuracy of pixel-level semantic segmentation under practical conditions, this paper designs a lightweight network based on the nonlinear characteristics of residual structure and the characteristics of optimized edge operators. The experimental results show that the designed lightweight residual network can effectively improve the accuracy by about 2% compared with the traditional residual network, and the model size is reduced from the original 40.2MB to 18.9MB.
Research on Gas Content Determination Method of Coal Mine Closed Core
Authors: Wang Shiwei , Qiao Wei
Published: September 2022

In order to improve the accuracy and expand the measuring range of coal seam gas content, Sihe Mine has introduced a long-distance sealed coring gas content measuring device, which can seal the hole after drilling coal samples, and the sampling depth can reach more than 300m, but no suitable gas content measuring method has been formed yet. Through theoretical analysis, coal sample high pressure adsorption and desorption experiment, gas content measurement and contrast engineering test, the gas content measurement process and loss compensation model of long-distance closed coring were studied, and the gas content measurement method of long-distance closed coring was formed. The gas content in coal seam measured by this method is about 4.71% higher than that measured by core tube on average, which improves the measurement accuracy of gas content in coal seam and is of great significance for promoting gas control in coal mine.
Research on Improvement of Negative Emotion of Inpatients By 9S Management for Medical Equipment Management in MICU of Hospital
Authors: Liu Qinfeng , Zhang Qianyu , Liu Hui , Wang Tao , Chen Jialan
Published: September 2022

Objective To explore the improvement effect of 9S management in MICU medical equipment management on patients' negative emotions Methods The MICU of a hospital in Xi'an adopted the 9S management method in the management of medical equipment. The inpatients after the implementation of the 9S management were taken as the experimental group, and the inpatients before the implementation of the 9S management method were taken as the control group.The inpatients in the experimental group and the control group were evaluated by the Self-rating Anxiety Scale(SAS) and the Self-rating Depression Scale(SDS) when they were transferred to and out of the MICU, and the results of the evaluation were compared and analyzed. Results In the comparison of SAS evaluation, the SAS evaluation results of both the experimental group and the control group showed that the patients were in mild anxiety state when they were transferred to MICU, and there was no significant difference in the evaluation values between the two groups (P>0.05). The SAS evaluation results of the experimental group and the control group showed that all the patients in the experimental group had got out of the anxiety state, and most of the patients in the control group had got out of the anxiety state. There were still some patients with mild anxiety, and the SAS evaluation values of the experimental group were significantly lower than those of the control group (t=-18.028; P < 0.05); in the comparison of SDS evaluation, the SDS evaluation results of both the experimental group and the control group showed that the patients were in mild depression state when they were transferred to MICU, and there was no significant difference in the evaluation values between the two groups (P>0.05). The SDS evaluation results of the experimental group and the control group showed that the patients in the two groups had got out of the depression state when they were transferred out of the MICU. SDS of the experimental group was significantly lower than that of the control group (t=-15.543; P < 0.05). Conclusions Using 9S management method in MICU medical equipment management can not only improve the management efficiency of medical equipment, but also effectively reduce the SAS and SDS evaluation values of inpatients, reduce inpatients' anxiety and depression negative emotions, improve patients' satisfaction with inpatient services, and ultimately improve the treatment effect and life quality of inpatients.
Shared Energy System Construction Scheme of PV Array and Energy Storage Technology
Authors: Lv Menghan
Published: September 2022

My country's ecological and environmental problems are fundamentally the problems of high-carbon energy structure and high-energy-consuming, high-carbon industrial structure, which must must be solved from the source of energy structure and industrial structure transformation and upgrading. Energy consumption patterns for operation, production and living, build a high-level energy and resource-saving society, further strengthen the intensive and efficient use of fossil energy, improve the electrification level of the whole society, and build a cleaner and more efficient green and low-carbon energy production, supply and consumption system. On this basis, we propose a shared energy system construction plan of photovoltaic array and energy storage technology: taking electricity as the main energy, combining the park's photovoltaic energy storage system with shared energy storage to achieve source-grid-load-storage Coordinated and optimized to meet the user's own electricity demand and the rational use of energy.
Visualization Analysis of Research Status and Hotspots of Christmas trees Based on CiteSpace
Authors: Ni Mao , Shi Mingjiang
Published: September 2022

This paper aims to discuss the research frontiers and research hotspots of Christmas trees, compare and summarize the current research status of Christmas trees, with a view to providing references for the establishment of universally applicable Christmas trees and related scientific research. This paper is based on the Web of Science (WOS) and China National Knowledge Infrastructure (CNKI) databases with "Christmas trees" is selected for the subject term to perform visual analysis and comparison of 722 WOS documents and 2267 CNKI documents after deduplication by year, country/region, institution, journal, author, hotspots, keywords, keyword cluster, etc. Analyze, obtain the visual analysis results of subsea Christmas trees as a research hotspot.
Research on Desulfurization Technology of Low Sulfur Marine Fuel Oil
Authors: Hu Yonghong
Published: September 2022

With the implementation of the International Maritime Organization (IMO) marine fuel oil sulfur restriction policy in 2020, the desulfurization technology of marine residual fuel oil has received more attention from the industry. Heavy feedstock is the main component of marine residual fuel oil, and this paper introduces some of the heavy feedstock desulfurization technologies, mainly hydrodesulfurization, oxidation desulfurization, reactive metal desulfurization, adsorption desulfurization, biological desulfurization and extraction desulfurization. The respective advantages, disadvantages and applicability of these heavy feedstock desulfurization technologies are summarized.
Design of Portable Wireless Fall Monitoring and Warning System
Authors: Li Hao , Gu Yaxiong
Published: September 2022

Aiming at preventing the old man falling down in the field of study, this article studies the status quo, focusing on sitting down research and analyze the behavior characteristic, this paper proposes a portable wireless fall monitoring and alarm system scheme design and manufacture, the conventional time-domain motion data multilevel threshold detection algorithm combined with combined with frequency domain characteristics of machine learning classification has realized the real-time identification of fall behavior. The time domain data used rectangular window filter to preserve the critical time series of behavior occurrence, fully considering the time characteristics of data changes, and completed the detection of lying posture and falling and the exclusion of daily low-intensity activities of the elderly. In the frequency domain, Discrete Fourier Transform (DFT) was applied to the combined acceleration data of sitting posture fall and moderate intensity activity, and the Support Vector Machine (SVM) classifier model was established by using frequency domain features. Complete the recognition and detection of sitting posture fall, and complement the detection of lying posture fall. After the decision of falling is made, the information of falling will be sent to the guardian of the elderly in time through wireless communication module, and the on-site alarm will be made at the same time, so that the elderly can get help from others in time when there are people nearby.
Research and Discussion on Machine Cleaning Method on Glass Wall Curtain
Authors: Zhao Jing
Published: September 2022

With the rapid development of science and technology and the cross penetration and integration of various disciplines, the glass curtain wall cleaning robot has also developed rapidly, becoming a high-tech industry in the field of service robots and a key research topic in recent years and the future. This paper summarizes the types of glass curtain wall cleaning robots and the research status of the applied technology from the aspects of adsorption mode, moving mechanism, cleaning mechanism and modern intelligent technology. At present, there is still a certain gap between the glass curtain wall cleaning robot and the goal that people are satisfied with. Finally, some suggestions are put forward for the future development trend of glass curtain wall cleaning robot.
Status Quo of Land Degradation in Northwest China and Countermeasures for Prevention and Control
Authors: Wang Danyue
Published: September 2022

China is one of the countries in the world where land desertification and desertification have a large area, widespread distribution, and serious damage. Degraded lands in China are mainly distributed in the arid regions of the northwest. Land degradation not only directly endangers the survival and development of more than 1.4 billion people in China, but also seriously affects the living environment and quality of life of human beings, and it is urgent to prevent them. This paper analyzes the types and current status of land degradation in Northwest my country, and proposes corresponding prevention and control measures to better protect the severely degraded land, in order to provide some valuable theoretical references for subsequent research directions.
Prediction Modeling and Research on the Relationship Between Urban Air Pollutants and Respiratory Diseases
Authors: Zhu Yang
Published: September 2022

In recent years, with the development of urbanization, the use of traditional fuels such as oil and coal is increasing, and air pollution is also becoming increasingly serious. In recent years, people have paid more attention to health issues, and the relationship between air pollution and health has gradually become a research hotspot. Based on the data of air pollutant concentration and respiratory diseases in Shijiazhuang, China, this paper analyzes the correlation between air pollutants and respiratory diseases, and finds that a variety of air pollutants will increase the prevalence of acute respiratory diseases, influenza and pneumonia, and acute upper respiratory infection. Then, this paper uses ARIMA model to predict the data of six air pollutants, and uses ridge regression model, Using the predicted air pollutant data, the number of respiratory diseases in urban population is predicted. Finally, this paper provides suggestions on how to prevent diseases for urban residents in the future.
A Review of Genetic Diagnosis and Screening of Hereditary Deafness
Authors: Huang Mengtian
Published: September 2022

The incidence of congenital hearing impairment in China is inching ever upwards. Deafness has always been a disabling disease that seriously affects the quality of human life. Molecular diagnostic technology is the main method to detect hereditary deafness. At present, there is no effective treatment for hereditary deafness, so the screening, early intervention and genetic diagnosis of hereditary deafness are particularly important. There are already genetic screening and genetic diagnosis methods for hereditary deafness. Through the analysis of the effectiveness of genetic screening and diagnosis of hereditary deafness, we can find an effective method to prevent hereditary deafness. The purpose of this review article is to explore effective methods to prevent hereditary deafness by analyzing the effectiveness of genetic screening and genetic diagnosis.
Research Progress of Hydrotalcite-like compounds
Authors: Wang Luyao , Zhang Lulu
Published: September 2022

Hydrotalcite-like compounds has layered structure and unique properties. Rich surface hydroxyl groups and interlayer anions make it have excellent heavy metal adsorption capacity. The variable valence manganese element in the laminate gives it good catalytic performance. This paper introduces the concept, structure, preparation methods and application of hydrotalcite-like compounds in detail, in order to provide reference for academic research and industrial application of environment function material.
Experimental Study on The Flashover Characteristics of Typical Medium Materials of Spacecraft Along the Surface
Authors: Wang Huimin , Hu Xiaofeng , Xie Xining
Published: September 2022

Along the surface flashover is one of the main forms of electrostatic discharge on the surface of the aircraft, the construction of low-pressure electrostatic discharge simulation test system, taking the typical dielectric material commonly used in spacecraft as the research object, simulating the typical structure of the spacecraft surface with the metal-medium structure, simulating the charging process of the spacecraft surface in the operating environment by injecting electrons with an electron gun, starting from the formation process of the electrostatic discharge channel and the theory of the discharge, the change law of the characteristics of the dielectric material along the surface flash discharge is studied. Studies have shown that under vacuum conditions, when the dielectric material is charged with an electron gun, the surface potential of the material is gradually increased, and finally reaches a limit value of dynamic equilibrium (surface charging balance potential); And with the increase of the energy of the electron gun, the balance potential of the surface will also increase; The thicker the dielectric material, the lower the discharge frequency, and the higher the surface dynamic balance potential. The change of material electrical parameters and surface roughness caused by chemical changes in the dielectric material during discharge is an important reason for the influence of the flashover voltage along the surface; Increasing the conductivity and surface roughness of the material, introducing transition substances with a small dielectric constant, and increasing the hydrophobicity of the material can effectively reduce the flashover voltage, which is an effective means of flash network protection for dielectric materials.
The Birth of Modern Serbia (1804–2004) : Integration, concepts, ideas, and great powers
Authors: Forró Lajos , Cvetković Srđan
Published: September 2022

This chapter follows the origin and development of the modern Serbian state in the last two centuries. At the crossroads of great empires, the Serbian state ascended in the 19th century. The national program formed in the first half of the 19th century as the basis of its foreign policy meant gathering the Serbian national corps into one state. It was gradually realized by maneuvering between the great powers, but also through conflict with them. In the 19th century, Serbian politics was most often correlated or in conflict with the interests of Austria, Russia, and Turkey. During Yugoslavia’s time in the first half of the 20th century, France, Britain, and Germany took over, while in Socialist Yugoslavia during the Cold War, relations with the US, the USSR, and some non-aligned countries prevailed. In the post-communist era, the main problems in Serbia’s foreign policy were its relationships with the US and NATO and with the EU and Germany. Geostrategic interests and Serbia’s position meant that it was exposed to severe exclusions and numerous wars with both its neighbors and the great powers.
Social Media Applications as an International Tool for the Development of English-Language Communicative Competencies
Authors: Kryvka Eleonora , Mitchuk Olha , Bykova Olha , Rudyk Myroslava , Khamedova Olga , Voitovych Nataliia
Published: September 2022

The aim of the article is to determine the effectiveness of various international tools designed to develop students’ English-language communicative competencies. Several scientific methods were used: observation, testing, experimental training etc. Statistical processing of the data obtained during pedagogical experiment was carried out, visualization with the use of graphic method is applied. The description and verbal recording of the results of the study confirm its effectiveness. During the research, experimental training was carried out with the use of social media applications for the development of foreign language communicative competence in second-year students of groups G1, G2. Observations and testing of students while developing foreign language communicative competence were carried out while writing e-mails and creating videos for TikTok in English. The educational platforms, programmes, Internet resources were also used in accordance with the goals and topics of training sessions. The practical results prove the advantages of certain social media applications in the acquisition of English-language components of communicative competences (CCC). G1 students demonstrated a standard procedure for acquiring a linguistic, socio-cultural CCC with a “lag” of the regional geography component. In G2 group, the higher levels of CCC were observed in most cases. Mostly positive markers of Communicative Competences were demonstrated at the medium (344.1 points, 69.8% of G1 respondents) and a sufficient level (371.0 points, 75.8% of G2 respondents). Promising “growth points” were identified. The directions concerning further developments of progressive methods are highlighted.
Manajemen Keuangan Keluarga di kelurahan Beringin Kecamatan Medan selayang
Authors: Purba Imelda Rimenda , Simangunsong Elisabeth , Sagala Roslinda
Published: September 2022

Rumah Tangga sebagai suatu lembaga ekonomi yang paling kecil mempunyai peranan penting dalam perekonomian negara. Bila setiap rumah tangga sudah dapat mengelola keuangannya sehingga menjadi keluarga sejahtera maka negara juga akan sejahtera. Kegiatan-kegiatan rumah tangga yang berhubungan dengan manajemen keuangan  perlu dilakukan pencatatan. Hal ini perlu dilakukan agar setiap keluarga dapat mengetahui informasi manajemen keuangan keluarganya sehingga setiap keluarga dapat menilai bagaimana kondisi keuangan dan dapat melakukan tindakan-tindakan yang  diperlukan. Dengan demikian masalah yang akan dikaji lebih lanjut adalah bagaimanakah  manajemen keuangan keluarga Penyuluhan tentang manajemen keuangan keluarga ini  bertujuan untuk meningkatkan pengetahuan para ibu dalam manajemen keuangan keluarga dalam upaya menjaga kondisi keuangan keluarga, karena dalam keluarga para ibulah yang paling berperan dalam manajemen  keuangan. Para ibu yang dibekali pengetahuan ini akan dapat memanage keuangan keluarganya dengan baik sehingga pendapatan yang bagaimanapun yang diperoleh dapat dikelola dengan baik. Para ibu yang telah mengikuti kegiatan diharapkan akan termotivasi untuk menerapkannya dalam manajemen keuangan keluarga, sehingga kehidupan keuangan keluarga akan terkendali tanpa dibebani hutang-hutang
Pengelolaan Keuangan Bagi Usaha Mikro Kecil Menengah (UMKM) di Desa Hutapaung Kecamatan Pollung
Authors: Lumbangaol Romasi
Published: September 2022

Secara umum perkembangan UMKM baru terlihat dari sisi jumlahnya saja, khususnya dalam aspek finansial, hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini tak lepas dari ketidaksadaran pelaku UMKM terhadap pentingnya pengelolaan keuangan perusahaan. Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM, antara lain: (1) UMKM dapat mengetahui kinerja keuangan perusahaan, (2) UMKM dapat mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik, (3) UMKM dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM dapat membuat anggaran yang tepat, (5) UMKM dapat menghitung pajak, dan (6) UMKM dapat mengetahui aliran uang tunai selama periode tertentu. Pelaku UMKM pada umumnya hanya melakukan pencatatan sederhana berupa pemasukan dan pengeluaran. Bahkan ada yang tidak mencatat sewa tempat sebagai beban usaha, sehingga usaha terlihat menghasilkan laba yang besar karena beban tidak dicatat sebagaimana mestinya. Akibatnya adalah pencatatan tidak menggambarkan kondisi keuangan usaha yang sesungguhnya. Oleh karena itu pengelolaan keuangan menggunakan akuntansi adalah hal yang sangat diperlukan sebagai solusi masalah manajemen keuangan UMKM.
Mengenal dan Memahami Cash Basis
Authors: Sembiring Yan Christin Br , Saragih Afni Eliana , Silalahi Evelin R.R.
Published: September 2022

Akuntansi merupakan proses pencatatan transaksi keuangan tentang pengukuran, penjabaran atau pemberi kepastian mengenai informasi keuangan yang akan diberikan kepada pihak terkait baik pribadi, investor ataupun pemilik usaha. Dalam akuntansi terdapat dua pencatatan yang berlaku umum, yaitu metode cash basis dan accrual basis. Penyuluhan ini bertujuan untuk membantu para peserta  mengenal dan memahami cara pencatatan berbasis kas yang digunakan dalam organisasi gereja. Pengenalan dan pemahaman pencatatan ini dapat menghasilkan transparansi pengelolaan kas sebagai salah satu bentuk akuntabilitas. Walaupun terdengar berat, tetapi memang perlu dilakukan perubahan pengenalan dan pemahaman pencatatan kas ini.
PERBANDINGAN PERLINDUNGAN HUKUM TERHADAP HAK-HAK ASASI TERSANGKA/TERDAKWA ANTARA KUHAP DENGAN RUU KUHAP TAHUN 2012
Authors: Simarmata Berlian
Published: September 2022

Penelitian ini bertujuan untuk mengetahui perbandingan perlindungan hukum terhadap hak asasi tersangka/terdakwa antara KUHAP dengan RUU KUHAP Tahun 2012. Jenis data yang digunakan dalam penelitian ini adalah data sekunder, yang terdiri dari bahan hukum primer (primary law material) yaitu KUHAP, bahan hukum sekunder (secondary law material) yaitu buku-buku Ilmu Hukum yang berkaitan dengan permasalahan yang akan dibahas, dan bahan hukum tersier (tertiary law material) yaitu RUU KUHAP 2012, Naskah Akademik RUU KUHAP, Kamus Inggris-Indonesia, dan Kamus Besar Bahasa Indonesia. Data sekunder dianalisis secara kualitatif yuridis, dan  penarikan kesimpulan dilakukan dengan menggunakan metode deduktif. Hasil penelitian menunjukkan bahwa perbandingan perlindungan hukum terhadap hak-hak tersangka/terdakwa dalam KUHAP dan RUU KUHAP Tahun 2012 dapat dikelompokkan menjadi 4, yaitu ada hak asasi tersangka/terdakwa yang diatur dalam KUHAP dan RUU KUHAP Tahun 2012 dengan pengaturan yang sama, ada hak asasi tersangka/terdakwa yang diatur dalam KUHAP tetap diatur dalam RUU KUHAP Tahun 2012 dengan aturan yang lebih rinci dan lengkap, ada hak asasi tersangka/terdakwa yang diatur dalam KUHAP tetapi tidak diatur dalam RUU KUHAP Tahun 2012, dan ada hak asasi tersangka/terdakwa yang tidak diatur dalam KUHAP tetapi diatur dalam RUU KUHAP Tahun 2012.
PENGELOLAAN HARTA KEKAYAAN ORANG DI BAWAH PENGAMPUAN OLEH BALAI HARTA PENINGGALAN KOTA MEDAN
Authors: Gulo Marta Mei Siska , Butarbutar Elisabeth N. , Samosir Kosman
Published: September 2022

Tujuan penelitian ini adalah  untuk mengetahui kedudukan Balai Harta Peninggalan dalam peraturan yang berlaku di Indonesia serta peran Balai Harta Peninggalan dalam mengelola harta kekayaan orang di bawah pengampuan dihubungkan dengan peraturan-peraturan hukum perdata yang mengatur tentang orang yang diletakkan di bawah pengampuan.Penelitian ini merupakan penelitian normatif empiris dengan menggunakan data primer dan data sekunder. Data primer adalah data yang diperoleh secara langsung dari responden melalui wawancara yang berpedoman pada pedoman wawancara, sedangkan data sekunder diperoleh dari bahan hukum yang berkaitan dengan permasalahan  penelitian. Hasil penelitian menunjukkan bahwa kedudukan Balai Harta Peninggalan masih diakui sebagai lembaga atau badan negara dalam lapangan hukum perdata dan peraturan-peraturan yang berlaku di Indonesia. Peranan Balai Harta Peninggalan berfungsi  sebagai pengawas untuk melindungi kepentingan-kepentingan kurandus dan melindunginya dari tindakan pengampu yang dapat menimbulkan kerugian terhadap harta kekayaannya.
TUO NIFARÖ: TINJAUAN SOSIOLOGI HUKUM TENTANG KEBIASAAN ORANG NIAS MEMINUM TUAK
Authors: Zai Fransiskus Rahmad
Published: September 2022

Tuo nifarö merupakan minuman tradisional beralkohol yang ada di daerah Kepulauan Nias. Kebiasaan meminum tuak bagi ono niha (suku Nias) sudah mentradisi sehingga merupakan bagian yang tidak bisa dipisahkan dari kehidupan mereka. Akan tetapi, data menunjukkan bahwa Sejak bulan Januari 2015 hingga akhir Oktober 2020, terdapat sekitar 1.455 kasus pidana yang dilakukan di bawah pengaruh tuak khas Nias. Dua fenomena di atas (nilai tradisi dan persoalan hukum) melatarbelakangi penulisan topik ini. Karena itu, permasalahan yang dibahas dalam tulisan ini adalah apa manfaat dan peranan tuo nifarö di dalam kehidupan orang Nias, Apa implikasi yuridis dari kebiasaan masyarakat Nias mengonsumsi tuo nifarö, Apa yang perlu dilakukan agar tuo nifarö tetap lestari tetapi sekaligus tidak bertentangan  dengan hukum. Pengumpulan data menggunakan metode kepustakaan (library research). Data dianalisis secara menyeluruh serta dipaparkan secara deskriptif untuk menjawab permasalahan dalam penelitian ini. Hasil penelitian menunjukkan bahwa orang Nias tidak bisa dilepaskan dari tradisi mengonsumsi tuo nifarö. Hal yang bisa dilakukan ialah mengupayakan agar nilai-nilai kearifan lokal itu tetap berjalan di dalam koridor hukum. Karena itu perlu dibuat suatu regulasi untuk menata dan mengontrol produksi, distribusi, konsumsi dan kadar alkohol dari tuo nifarö.
BUDAYA MALU, BUDAYA BERSALAH DAN KESADARAN HUKUM SEBAGAI NILAI VITAL BAGI MAHASISWA HUKUM DEMI KEPENTINGAN BERSAMA (BONUM COMMUNE) MENURUT ETIKA HUKUM THOMAS AQUINAS
Authors: Lumbanraja Bogor
Published: September 2022

Tulisan ini berusaha untuk merumuskan kembali bagaimana nilai-nilai vital yaitu budaya malu (shame culture), budaya bersalah (guilt culture) yang mampu memengaruhi tingkat kesadaran hukum demi mencapai kepentingan bersama (bonum commune). Hal ini penting untuk dilakukan karena hakikat budaya malu, budaya bersalah dan kesadaran hukum sebagai alat pengendali tingkah laku telah mengalami pergeseran makna dari makna aslinya. Tak bisa dipungkiri mahasiswa hukum sering tergoda oleh sejumlah gaya hidup penegak hukum yang bergelimang kekuasaan dan uang yang bertentangan dengan tujuan perjuangan hukum yaitu kepentingan bersama (bonum commune). Pendekatan etika Thomas Aquinas dan pendekatan antropologi digunakan penulis untuk menggali data tentang manusia dengan kebudayaannya dan manusia dengan hukum dan tatanan kehidupannya. Teori kesadaran hukum Soerjono Soekanto digunakan sebagai parameter untuk menguji bagaimana nilai dalam budaya malu, budaya bersalah mendorong tingkat kesadaran hukum demi kepentingan kepentingan bersama (bonum commune). Kesimpulan dari studi ini adalah budaya malu, budaya bersalah dapat mendorong seseorang untuk memiliki kesadaran hukum: (1) pengetahuan hukum (law awareness), (2) pemahaman hukum (law acquaintance), (3) sikap hukum (legal attitude), dan (4) pola perilaku hukum (legal behavior) untuk mencapai kepentingan umum (bonum commune).
AKIBAT HUKUM BAGI PELAKU TINDAK PIDANA YANG MENGHALANGI PENANGGULANGAN WABAH PADA PEMAKAMAN JENAZAH COVID -19
Authors: Flora Henny Saida
Published: September 2022

Tujuan dari penelitian ini adalah untuk mengetahui proses penyelesaian sengketa konsumen dengan cara konsiliasi serta untuk mengetahui upaya dalam mempertahankan hak konsumen di Badan Penyelesaian Sengketa Konsumen (BPSK) Medan. Penelitian ini bersifat deskriptif, dengan menggunakan metode penelitian normatif-empiris dengan fokus pada pemberlakuan atau implementasi ketentuan hukum normatif pada penyelesaian sengketa konsumen. Data atau keterangan diperoleh dari BPSK Medan. berupa catatan-catatan dan keterangan tentang penyelesaian sengketa konsumen dengan cara konsiliasi. Hasil penelitian menunjukkan bahwa proses penyelesaian sengketa konsumen di BPSK Kota Medan berbeda dengan yang diatur di dalam Undang-Undang Nomor 8 Tahun 1989 tentang Perlindungan Konsumen dan Keputusan Menteri Perindustrian dan Perdagangan No.350/ MPP/ Kep/12/2001 tentang Pelaksanaan Tugas dan Wewenang BPSK. Sengketa diselesaikan oleh para pihak dengan didampingi oleh majelis konsiliator yang ditunjuk oleh pimpinan BPSK. Setelah para pihak memperoleh kesepakatan, kemudian dilaporkan ke BPSK yang selanjutnya dituangkan dalam perjanjian perdamaian yang akan dikuatkan dengan Putusan BPSK. Kenyataannya sengketa konsumen diselesaikan oleh para pihak di luar BPSK setelah BPSK menyelenggarakan pertemuan pertama, dan selanjutnya penyelesaian akhir tidak dilaporkan sehingga BPSK tidak dapat membuat keputusan untuk memperkuat perdamaian yang dicapai oleh para pihak.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2016-2020
Authors: Karo-Karo Dicky Breba , Lumbangaol Romasi
Published: September 2022

This study aims to determine the effect of tax avoidance on the cost of debt. The population in this study are all financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was obtained by purposive sampling, the number of samples of 17 companies with 5 years of research obtained 85 final samples. Data collection techniques using documentation techniques. The data analysis technique used is simple linear regression and hypothesis testing using t test with a significance level of 5%. The results of the partial test (t test) show that tax avoidance has a positive and significant effect on the cost of debt, this is obtained from Tcount > T table, namely 9.438 > 1.66298. The value of R Square is 0.518, this means that 51.8% of the dependent variable can be explained by the independent variable, while the remaining 48.2% is influenced by other factors. So it can be concluded that tax avoidance has a positive and significant effect on the cost of debt.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMBERIAN SUKU BUNGA KEPADA NASABAH DAN DEBITUR PADA PT. BANK X DI MEDAN
Authors: Padang Novi Natalia
Published: September 2022

Penelitian ini bertujuan untuk mengkaji seberapa efisien kontrak dalam pemberian kredit khususnya pada PT. Bank X. Permasalahan yang akan diangkat dalam penelitian ini adalah, pertama, apa yang mendasari pemberian kredit PT. Bank X kepada nasabah, analisis kedua laporan keuangan yang digunakan oleh PT. Bank X, dan ketiga sistem pemberian dan pengawasan kredit yang seharusnya diterapkan oleh PT. Bank X. Pendekatan yang digunakan dalam penulisan ini adalah pendekatan kualitatif, yaitu metode penelitian yang digunakan untuk mempelajari objek-objek ilmiah. Implikasi akademis dari makalah ini adalah adanya pemahaman teoritis mengenai kontak yang efisien dalam memberikan kredit kepada nasabah. Sementara itu, implikasi praktis dari jurnal ini diharapkan dapat menjadi bahan pertimbangan bagi para pelaku usaha, khususnya industri jasa perbankan dalam hal efisiensi kontrak dan pemberian kredit.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Saragih Joana L. , Saragih Nopita Irayani
Published: September 2022

Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh, profitabilitas, likuiditas, ukuran perusahaan dan leverage terhadap kebijakan dividen pada perusahaan industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 59 perusahaan industri barang dan konsumsi. Teknik pengambilan sampel yang digunakan adalah purposive sampling sesuai dengan kriteria yang telah ditentukan, sehingga diperoleh sampel 45 perusahaan, dengan periode penelitian 3 tahun sehingga jumlah seluruh 45. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t dan uji F dengan tingkat signifikansi sebesar 5%.

Hasil uji secara parsial (uji t) menunjukkan Profitabilitas berpengaruh positif dan signifikan terhadap kebijakan dividen, likuiditas berpengaruh positif tidak signifikan terhadap kebijakan dividen, ukuran perusahaan berpengaruh positif tidak signifikan dan leverage berpengaruh negatif dan signifikan terhadap kebijakan dividen. Hasil uji secara simultan (uji F) menunjukkan bahwa variabel profitabilitas, likuiditas, ukuran perusahaan dan leverage secara bersama-sama berpengaruh positif dan signifikan terhadap kebijakan dividen pada perusahaan Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI).
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAANPROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2015-2019
Authors: Sembiring Yan Christin Br , Hutabalian Nipka Yolandia
Published: September 2022

Tujuan penelitian ini adalah untuk mengetahui profitabilitas, likuiditas dan leverage  berpengaruh terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel pada penelitian ini didapatkan dengan cara purposive sampling. Dengan jumlah sampel 65 perusahaan. Metode analisis yang digunakan adalah persamaan regresi linier berganda dengan menggunakan SPSS 22.         Dari hasil pengujian SPSS diketahui bahwa, nilai koefesien determinasi (Adjusted R Square) sebesar 0,121. Ini berarti profitablitas, likuiditas dan leverage bersama-sama mempengaruhi penghindaran pajak yaitu 12,1%. Berdasarkan hasil analisis regresi linier berganda dapat disimpulkan bahwa profitabilitas berpengaruh negatif dan  signifikan terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Likuiditas  berpengaruh positif dan tidak signifikan terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Leverage berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Silalahi Esli , Sinaga Ria Veronica , Purba Sulastri Renita Sari
Published: September 2022

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, likuiditas, dan ukuran perusahaan  terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah tehnik dokumentasi dengan memperoleh data yang diakses melalui www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak  158 perusahaan, dengan jumlah sampel sebanyak 23 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling yaitu berdasarkan tujuan penelitian dengan beberapa kriteria. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, dengan melakukan uji asumsi klasik yaitu: uji normalitas, uji multikolonieritas dan uji heteroskedastisitas, dan uji autokorelasi kemudian melakukan pengujian hipotesis yaitu uji t dan  uji F. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen, yaitu struktur modal, likuiditas, dan ukuran perusahaan mempunyai pengaruh signifikan terhadap harga saham. Secara parsial, struktur modal, likuiditas dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap harga saham.
PENGARUH STRUKTUR MODAL, RETURN ON EQUITY DAN FIRM SIZE TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: SILALAHI ESLI , SINAGA RIA VERONICA , SIMBOLON JUWITA , SIHOTANG HELENA
Published: September 2022

This study aims to determine and explain the effect of Capital Structure, Return On Equity, and Firm Size partially and significantly or simultaneously and significantly on Price to Book Value in property and real estate companies listed on the Indonesia Stock Exchange.
The population of this research is property and real estate companies listed on the Indonesia Stock Exchange which consist of 60 companies. The sample selection was done by purposive sampling method that is based on the research objectives with several criteria. The number of samples in this study were 20 companies.
The data used is secondary data originating from the company's financial statements which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The data analysis technique used is multiple linear regression analysis by testing the classical assumptions first, then performing the t test and F test with a significance level of 5%.
The results of the t test show that Capital Structure has a negative and significant effect on Price to Book Value, while Return On Equity and Firm Size have a positive and significant effect on Price to Book Value. The results of the F test show that Capital Structure, Return On Equity, and Firm Size have a simultaneous and significant effect on Price to Book Value.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017
Authors: MARBUN GEMBIRA
Published: September 2022

This study aims to prove empirically whether profitability, leverage and liquidity have a significant effect on the completeness of voluntary disclosures in annual reports on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2016 -2017. While the sample of this study was determined by purposive sampling method in order to obtain 39 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis with a significance level of 5%.
The partial test results show that profitability and leverage have a positive and significant effect on the completeness of voluntary disclosure, while liquidity has a negative and insignificant effect on the completeness of voluntary disclosure. Simultaneous test results show that profitability, leverage and liquidity have a positive and significant effect on the completeness of voluntary disclosure.
PENGARUH CORPORATE RISK, LEVERAGE, DAN LIQUIDITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020
Authors: SEMBIRING YAN CHRISTIN BR , SIDABUTAR PURNAMA PEBRUARI
Published: September 2022

This study aims to determine the effect of corporate risk, leverage, and liquidity on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study were 12 chemical sub-sector companies. The sampling technique was purposive sampling in accordance with predetermined criteria, in order to obtain 7 sample companies with a research period of 5 years, so that the total sample data was 35 data.
From the results of the SPSS test, it is known that the coefficient of determination (R square) is 0.288. This means that corporate risk, leverage, and liquidity together affect tax aggressiveness, namely 28.8%. Based on the results of multiple linear regression analysis, it can be concluded that corporate risk has a negative and insignificant effect on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. Leverage has a negative and significant effect on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. Liquidity has a negative and significant effect on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020.
PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN GROSIR YANG TERDAFTARDI BURSA EFEK INDONESIA (2017-2019)
Authors: SILALAHI EVELIN ROMA RIAULI , NASUTION SUSI ELISABETH
Published: September 2022

The aim of this study is to demonstrate the effect of Capital Structure (Longterm Debt to Asset Ratio and Debt to Equity Ratio) on Corporate Income Tax Payable. In Wholesale Companies that are listed on the Indonesia Stock Exchange between 2017 and 2019. Purposive sampling was used to obtain the sample for this study, which included 16 companies. Multiple linear regression and hypothesis testing with t-test and f-test with a significance level of 5% were used for data analysis in SPSS 24.
The coefficient of determination (R Square) is 0.241, according to the findings of SPSS research. The long-term debt-to-asset ratio and the debt-to-equity ratio both have an impact on the corporate income tax payable, which is 24.1%. Based on the results of multiple linear regression analysis, it can be concluded that the Longterm Debt to Asset Ratio has a significant negative effect on Corporate Income Tax Payable in wholesale companies listed on the Indonesia Stock Exchange in 2017-2019, while the Debt to Equity Ratio has an insignificant positive effect. The higher the Longterm Debt to Asset and Debt to Equity Ratios, the lower the profit and the higher the Corporate Income Tax Payable
Perencanaan Anggaran Keuangan Keluarga
Authors: Simangunsong Elisabeth , Purba Imelda R , Sagala Roslinda
Published: September 2022

Masyarakat Desa Mesjid, Kecamatan Batang Kuis, Kabupaten Deli Serdang. merupakan satu daerah yang sangat bervariatif, mulai dari Sekolah Dasar sampai tingkat sarjana.Kebanyakan penduduknya bermata pencaharian bertani. Keluarga pada umumnya belum mampu menentukan prioritas  mana yang mesti dilakukan dalam   hal membelanjakan uangnya untuk  menutupi kebutuhannya. , masih mudah ikut-ikutan  dengan orang-orang di sekitarnya ,oleh karena itu dengan adanya  penyuluhan ini ,diharapkan  adanya perbaikan pola keuangan rumah tangga mereka selanjutnya akan berpengaruh  terhadap  pengetahuan dan kesejahteraan.Pengetahuan para ibu rumah tangga yang masih kurang  tentang bagaimana mengatur   keuangan keluarga mereka. Penyuluhan ini akan  menjelaskan manfaat pengetahuan tentang penyusunan anggaran keuangan keluarga mereka  dalam kehidupan sehari-hari mereka. Masyarakat yang tinggal di daerah tersebut khususnya para ibu umumnya belum pernah mendapat penyuluhan tentang perencanaan anggaran keuangan rumah tangga mereka. Penyuluhan bertujuan mengubah perilaku keluarga dalam mengelola keuangan keluarga, karena bagaimanapun juga merencanakan anggaran keuangan keluarga akan sangat membantu mereka dalam menjaga kesinambungan keuangannya serta dapat menjaga dan meningkatkan perkembangan perekonomian rumah tangga yang sekaligus akan berpengaruh terhadap perekonomian daerah. Metode pelaksanaan kegiatan dalam pengabdian masyarakat ini adalah ceramah disertai makalah yang diberikan kelompok-kelompok masyarakat di Desa Mesjid  Kecamatan Batang Kuis.. Setelah ceramah akan dilakukan tanya jawab antara peserta dengan pemakalah. Dari hasil penyuluhan ini dapat dilihat antusias para ibu terhadap materi yang disampaikan. Darii kegiatan ini dapat disimpulkan bahwa: para  warga masyarakat desa Mesjid belum mengetahui apa manfaat penyuluhan ini diberikan kepada mereka, para peserta   mulai  mengerti  arti penting   penyusunan anggaran keuangan di keluarga mereka, pendidikan masyarakat  bervariasi sehingga perlu melakukan pendekatan untuk meyakinkannnya
Corruption and Money Laundering Perspective of Criminal Law and Criminology
Authors: Wangga Maria Silvya Elisabeth , Wirawan Aditya , Kardono R. Bondan Agung
Published: September 2022

Criminal acts of corruption and money laundering are increasingly complex, neat and sophisticated, carried out by educated people with the positions of Members of the DPR, DPRD, Heads of Institutions/Ministries, Governors, Mayors/Regents and Deputy Echelon I/II, judges, and private parties with various ages and come from different regions. The mode is through procuring goods and services, licensing, bribery, levies, budget abuse and money laundering. Social factors that encourage perpetrators to commit crimes can be explained through social exchange theory which shows that there is an abuse of office, doing something contrary to obligations and bribing bribes that lead to crimes in the field of corruption and money laundering. This fact is very close to the change in value orientation in the social life of everyone, whether it is law enforcement officers, state officials, or community members.
Relato de caso: torção ovariana em uma adolescente de 13 anos
Authors: Júnior Adalberto Cesário Pereira , Thiede Alexia Nayane , Weiss Debora , Pereira Isabella Cruz Cesário , Saia Livia de Aragon Arias , Alarcon Nicole Niehues
Published: September 2022

Torção anexial é a rotação do ovário, tuba uterina ou ambos no entorno de sua vasculatura. Ocorre principalmente em mulheres em idade fértil, mas pode acometer a população pediátrica e adolescente. Este relato apresenta a importância de seu diagnóstico precoce e intervenção adequados.
A TRAGÉDIA DO CLUBE DA CHAPECOENSE: ESPORTE, MORTE E RELIGIÃO
Authors: Guindani Roberto Ari , Barrio Angel Baldomero Espina
Published: September 2022

A queda do avião que transportou o time de futebol da cidade da Chapecoense para jogar uma partida da Copa Libertadores contra o Atlético Nacional de Medellín (Antioquia-Colômbia), além de ser um evento trágico no ser humano e no esporte, uma vez que grande parte da equipe do referido time morreu, tornou-se um evento com arestas míticas, perto do religioso. As circunstâncias da queda do avião devido à falta de combustível nas proximidades do aeroporto de Rio Negro; a reação não só do povo da Chapecoense, mas também dos fãs de Antioquia; os atos e reações realizados após a tragédia; o impacto internacional sem precedentes; a criação de uma espécie de museu memorial no local do acidente e a vitória das cidades de Chapecoense e Medellín; tornar este caso um exemplo paradigmático das relações do esporte com o religioso e merecer a realização de uma etnografia de natureza antropológica que desvenda os fatores humanos e sociais do caso, mas também os esportes e rituais do mesmo.  A coleta de dados foi realizada a través de entrevistas semiestruturadas autoridades envolvidas no caso, colaboradores da Associação Clube Chapecoense, torcedores, patrocines, radialistas, reitores e pesquisadores e familiares das vítimas: pais, mães, esposas, filhos, parentes e amigos. Também foram possíveis conversar com religiosos (padres, freiras, pastores, organizações), empresários, comerciantes, diretores de escolas, reitores, professores, pesquisadores, políticos. Na final é relatado o pós-tragédia e o relato de duas viúvas das vitimas do acidente.