bluuebunny/crossref_metadata_2025 huggingface dataset:
WORKSHOP METODE PEWARTAAN DI ERA DIGITAL BAGI TEAM PEWARTA PAROKI SEMALANG RAYA
Authors: Agustinus Indradi  , Andy Endra Krisna
Published: July 2024

AbstrakSetelah penyelenggaraan Konsili Vatikan II, peran awam sebagai pewarta menjadi semakin jelas.Sikap Gereja juga sangat terbuka dalam menanggapi perkembangan teknologi yang begitu cepat, dandiharapkan bisa dimanfaatkan sebagai media pewartaan yang lebih efektif. Sayangnya, belum semua TimPewarta Paroki mendapat pendidikan yang cukup guna melaksanakan tugas tersebut. Karena hal itulah kegiatanpengabdian kepada masyarakat ini diadakan. Materi pelatihan berisi dua hal, yaitu renungan lisan untukdiunggah via Youtube dan renungan tulis dalam format renungan tiga paragraf (rentigraf). Karena latarbelakang peserta begitu beragam, khususnya dari kemampuan pemannfaatan IT, maka tugas yang diberikanhanya terkait membuat renungan dalam bentuk tulis, yaitu dalam format renungan tiga paragraf. Walaupunbegitu, dari 97 peserta hanya 32 peserta yang mengirimkan renungan tiga paragraf (rentigraf) yang ditugaskandan akhirnya dicetak menjadi Kitab Rentigtaf. Semoga pengalaman peserta yang telah ikut membuat renungantiga paragraf dan telah dibukukan menjadi semangat baru dalam ikut mewartakan ajaran-Nya di era digital ini.Kata kunci: era digital; pewartaan; renungan tiga paragraf (rentigraf)AbstractAfter the holding of the Second Vatican Council, the role of laypeople as evangelists becameincreasingly clear. The Church's attitude is also very open in responding to rapid technological developments,and it is hoped that it can be used as a more effective evangelical media. Unfortunately, not all ParishEvangelist Teams have received sufficient education to carry out this task. That's why this community serviceactivity was held. The training material consists of two things, namely an oral reflection to be uploaded via aYouTube channel and a written reflection in three paragraph reflection (called rentigraf) format. Because theparticipants' backgrounds were so diverse, especially in terms of their ability to use IT, the assignments givenwere only related to writing reflections in written form, namely in a three-paragraph reflection format(rentigraf). Despite this, of the 97 participants, only 32 participants submitted their assigned three-paragraphreflections (rentigraf) which were eventually printed into the Book of Rentigraf. We hope that the experienceof the participants who have participated in the making of the rentigraf book will give them new enthusiasm insharing His teachings in this digital era.Keywords: digital era; proclamation; three paragraph reflection (rentigraf)
The influence of minerals on water filtration effectiveness
Authors: Hromić- Jahjefendić Altijana , Lekić Delila
Published: July 2024

Water is necessary for every organism since almost every cell process would be jeopardized if the body lacked water. The issue is that drinkable water needs to be processed and filtered to be purified enough and should not contain any pathogens. In this study, the focus was on the filtration of minerals like active carbon, alunite, and pyrophyllite with a focus on their antibacterial properties. What this study has shown is that the usage of minerals with antibacterial properties could potentially aid people and avoid large consumption of antibiotics. The world-known active carbon as a drinkable water filter proved to be quite efficient in lowering the number of colonies on each plate. However, pyrophyllite and alunite also proved to be efficient when it comes to antibacterial properties. The study offers multiple possibilities for further research as well, like expanding the number of minerals or the number of samples and concentrations or expanding the study to the synergy of said minerals. Since both alunite and active carbon can be consumed orally and the chances of people having serious consequences if they are present in water are pretty small, there is yet to be proven if pyrophyllite poses a threat to the human body if ingested.
TÉCNICAS DE MARKETING PESSOAL
Authors: Andrade Wendel Sandro de Paula , Andrade Magda Aparecida Nogueira , Gonçalves Fabricio Gomes
Published: July 2024

O marketing pessoal é composto por um conjunto de técnicas que potencializa sua capacidade de comunicação e de persuasão. Quando estiver gravando vídeos, cuide para que a câmera fique posicionada de modo que você não precise ficar olhando para baixo. Quanto às pernas, precisamos demonstrar estabilidade e também estarmos confortáveis. Todas estas técnicas de oratória têm como propósito qualificar o palestrante para que este possa transmitir o conteúdo de forma assertiva e persuasiva. A importância da aparência é uma questão que está além da futilidade, mas sim, nos ajuda a conquistar respeito, que por sua vez é a soma de estima e admiração.
Development of Integrated Waste Management Information System to Support Sustainable Development
Authors: Amali Lanto Ningrayati , Padiku Indhitya R. , Hunta Aprilia M
Published: July 2024

The issue of waste in Indonesia is still a severe problem that has not been resolved, and Indonesia is included among the top 10 countries as the most significant waste producer. These problems include people throwing their consumption waste in the open or even burning it, the lack of systematization of integrated waste management to provide information on waste collection and transportation, which causes environmental pollution and hurts public health, and the lack of effective monitoring and reporting in waste management. This hampers practical evaluation, planning, and decision-making efforts in waste handling and in conducting a waste retribution or payment system by the community. This research aims to develop a web-based integrated waste management information system to support sustainable development. The system development method used is the prototype model through the stages of communication, quick planning, modeling, quick design, prototype construction, deployment delivery, and feedback. The result of this research is the availability of data and information on waste management effectively and efficiently; this system can perform adequate data collection and documentation in registering all units affiliated with waste management to record waste payment transactions. In addition, this system can assist in managing and supervising the entire waste management process efficiently.
Mengukur Penerimaan Aplikasi Transportasi Online Menggunakan Model UTAUT 2
Authors: Pakaya Nikmasari , Ladiku Rahmat
Published: July 2024

The online transportation app Maxim has become a new competitor in Indonesia's industry. This study uses the UTAUT 2 model to measure the Maxim app's acceptance in Gorontalo Province. The survey was conducted among 387 respondents, with most users being teenagers and having used the app for over a year. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. Measurement model analysis showed good validity and reliability. The results of the structural model analysis revealed that effort expectancy, hedonic motivation, price value, habit, and behavioral intention significantly affected the acceptance and use of the Maxim application. While performance expectancy, social influence, and facilitating conditions are not significant. On the other hand, the experience variable as a moderator does not prove significant. These findings provide practical implications for Maxim service providers to focus on ease of use, entertainment value, competitive price offerings, and building positive habits to increase user acceptance and loyalty in Gorontalo Province.Aplikasi Maxim telah menjadi fenomena di industri  transportasi online di Indonesia. Penelitian ini mengukur penerimaan aplikasi Maxim di Provinsi Gorontalo menggunakan model UTAUT 2. Survei dilakukan terhadap 387 responden, dengan mayoritas pengguna berusia remaja dan telah menggunakan aplikasi lebih dari satu tahun. Data dianalisis dengan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Analisis model pengukuran menunjukkan validitas dan reliabilitas yang baik. Hasil analisis model struktural mengungkapkan bahwa effort expectancy, hedonic motivation, price value, habit, dan behavioral intention terbukti berpengaruh signifikan terhadap penerimaan dan penggunaan aplikasi Maxim. Sementara performance expectancy, social influence, dan facilitating condition tidak signifikan. Di sisi lain variabel experience sebagai variabel moderator tidak terbukti signifikan. Temuan ini memberikan implikasi praktis bagi penyedia layanan Maxim untuk berfokus pada aspek kemudahan penggunaan, nilai hiburan, penawaran harga kompetitif, dan membangun kebiasaan positif untuk meningkatkan penerimaan dan loyalitas pengguna di Provinsi Gorontalo.
Measuring the Success of Village Information Systems using the DeLone and McLean Model
Authors: Katili Muhammad Rifai , Tuloli Mohamad Syafri , Bau Rahmat Taufik R.L , Utina Iin
Published: July 2024

This study aims to measure the successful implementation of the Village Information System (SID) in Tabongo Village, Gorontalo Regency, using the DeLone and McLean model. This model measures the success of information systems based on six dimensions: system quality, information quality, service quality, usage, user satisfaction, and net benefits. Data were collected through a survey of 267 people (users) of SID in Tabongo Village. Data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM) to test the relationship between the DeLone and McLean model variables. The results showed that system quality, information quality, and user satisfaction positively influence net benefits. Meanwhile, service quality and usage do not significantly affect net benefits. These findings suggest that efforts must be made to improve the quality of services and the use of SID to maximize the community's benefits. Socialization and training for SID users also need to be carried out to improve understanding and skills in using SID.
Sexual and reproductive health in men with spinal cord injury
Authors: ARIAN Iurii , RUSU Maria , MACHIDON Daniela , DUMBRAVEANU Ion
Published: July 2024

Introduction. Sexual health is a fundamental aspect of overall well-being, quality of life, and a sense of fulfillment. A significant percentage of men with spinal cord injury (SCI) experience ejaculatory issues (95%), poor semen quality (75%), and erectile dysfunction (80%), making it impossible for them to conceive without medical assistance. 
Material and methods. The bibliographic resources were analyzed and selected from databases such as PubMed, SCOPUS, HINARI, and Web of Science to identify studies on the desired topic. Following the initial research, 128 items were identified, and 32 representative articles were selected for this synthesis article. 
Results. Damage to the spinal cord can result in partial or complete loss of function below the level of the injury. These injuries lead to impaired ejaculatory and erectile function in addition to reproductive issues, which might include abnormal sperm motility, morphology, and viability, as well as reduced spermatogenesis. Challenges such as loss of bladder and bowel function, changes in physical appearance, spasms, lack of communication, and stereotypes can affect sexual life of men with SCI.  
Conclusions. Studying sexual dysfunction in disabled men is essential for promoting comprehensive healthcare, supporting mental health, fostering healthy relationships, and advocating for the rights and inclusion of individuals with disabilities. Understanding the mechanisms affecting sexual function in people with SCI is of particular practical interest both in medical practice and in subsequent studies on patients.
Evolution of influenza and acute respiratory infections in the Republic of Moldova during the 2014/15-2022/23 seasons
Authors: DRUC Alina
Published: July 2024

Introduction. Influenza-like illness (ILI), Acute Respiratory Infections (ARI) and Severe Acute Respiratory Infections (SARI) are the most common infectious diseases globally, accounting for up to 95% of infectious diseases in some countries. They cause severe forms every year especially in at-risk groups.
Material and methods. The descriptive-retrospective epidemiological study analyzed morbidity by ILI, ARI and SARI and laboratory results in the presence of influenza viruses during the 2014/2015-2022/2023 seasons.
Results. ILI has been of low to medium intensity except for 2 seasons and ARI has been of very high intensity in one season. ILI, ARI and SARI primarily affected children aged 0-14 years. During the 9 seasons (exception 2020/2021) influenza virus types A(H1N1)pdm09, A(H3N2) and B have been identified, with the percentage of positives decreasing considerably in the last 2 seasons. During the period under review, each influenza virus dominated, and in 3 seasons 2-3 virus types co-dominated. Genetic characterization of the identified strains demonstrated that influenza viruses fully fit the phylogenetic tree constructed in the nominated period, do not differ antigenically from strains identified in other regions of the northern hemisphere and are susceptible to antivirals.
Conclusions. The national surveillance system of ILI, ARI and SARI makes it possible to monitor the evolution of the epidemic process in real time and geographic space and facilitates prompt intervention with control and response measures.
Keywords: influenza, ILI, ARI, SARI
Tissue Dissolution Ability of Sodium Hypochlorite, EDTA, Ambroxol Hydrochloride and Triphala Evaluated and Compared when used as an Irrigant on Bovine Pulp Tissue
Authors: Devi G Savithri , Syanth Aarathy , Pillai Rajesh , A Afzal , . Vineeth
Published: July 2024

Aim: The aim of the study is to evaluate pulp tissue dissolution ability of Sodium hypochlorite (NaOCl), Ethylenediaminetetraacetate (EDTA), Ambroxol hydrochloride and Triphala.  Methods: Pulp tissue of BOS Taurus primigenius was extracted from 20 mandibular incisors of 4 bovine jaws .Decoronation was done at the cementum–enamel junction and roots were resected at a length of 3 mm from the apex with a diamond disc connected to a electric micromotor. Pulp tissue was then taken out of the pulp chamber of the bovine tooth with a periodontal probe and cotton pliers. Specimens were weighed using a hermetic precision electronic balance (AND Company LTD) before the test to analyze the initial weight (T0) of the samples. Extracted bovine pulp tissue specimens were weighed and randomly distributed in to 4 experimental groups of 3% sodium hypochlorite, 17% EDTA, Ambroxol hydrochloride(35mg/ml), Triphala(100mg/ml) that were taken in 4 centrifugation tubes. Contents are filtered and undissolved tissue remnants collected and reweighed.  Results: Results obtained indicate that highest pulp dissolution is for NaOCl, followed by EDTA, Ambroxol Hydrochloride and least for Triphala.  Conclusion: Highest pulp dissolution is for NaOCl, followed by EDTA, Ambroxol Hydrochloride and least for Triphala.
Innovative Mathematical Insights through Artificial Intelligence (AI): Analysing Ramanujan Series and the Relationship between e and π\pi
Authors: Raghuraj Kundargi Shriya , H T Prakasha
Published: July 2024

This paper presents a comprehensive case study on the application of Artificial Intelligence (AI) in mathematics, focusing on the Ramanujan series and the intricate relationship between the mathematical constants e and π. The study explores how AI, particularly machine learning and pattern recognition techniques, can be harnessed to discover new mathematical series and patterns, thereby extending the pioneering work of the legendary mathematician Srinivasa Ramanujan. The paper begins with an overview of the Ramanujan series, illustrating their significance and applications in mathematical computations. It then delves into the specifics of AI methodologies employed to unearth new series for e and π, highlighting the algorithms and models used. Through detailed analysis and experimentation, the study demonstrates how AI can generate new series expansions for e and π, offering enhanced convergence rates and computational efficiencies. Furthermore, the paper examines the relationship between these two constants, providing insights into their interconnected nature through AI-discovered series and patterns. Practical applications of these new series in fields such as numerical methods, cryptography, and theoretical physics are also discussed. By showcasing the successful integration of AI in the realm of mathematical research, this case study underscores the potential of AI to revolutionize traditional mathematical approaches, fostering the discovery of new knowledge and the refinement of existing theories. The findings contribute to a deeper understanding of the interplay between e and π, reinforcing the profound impact of Ramanujan's work in modern mathematics and the transformative power of AI in advancing this legacy.
Importance of Early Intervention of Traumatic Cataract in Children
Authors: Gani Chowdhury Nasimul , Kumar Biswas Sujit , Khanam Afrina , Akter Chowdhury Farjana
Published: July 2024

Aim: To evaluate the intraoperative complications & post- operative outcome of early intervention of traumatic cataract in children due to open globe injuries.  Materials and Methods: 40 cases of unilateral cataract having repair of open globe injuries previously were included in this prospective study. Primary repair of corneal injuries were done with 10-0 Nylon under general anesthesia. Secondary intervention with IOL implantation were done within 4 weeks of primary repair. Age range was 4-14 years and minimum follow up 3 months. Intraoperative and postoperative complications and final best-corrected visual outcome were recorded.  Results: All cases had pre-existing anterior capsular tear and flocculent lens matter in anterior chamber. IOL were implanted in the bag in 90% cases. Intra-operatively 4 cases revealed pre-existing posterior capsular hole and IOL were implanted in the sulcus. Synechiolysis was done in 3 cases. There was no iatrogenic PC rent. Postoperatively no cases showed synechiae formation, pupil capture and IOL displacement. Visual acuity was 6/9 to 6/60 in all cases and intraocular pressures were digitally normal. No optic atrophy and RD were noticed at last follow up. Most common causes of decreased vision were corneal scar and astigmatism.  Conclusion: Early cataract surgery with IOL implantation after repair of open globe injuries carries favorable intraoperative and postoperative outcome.
Perceptions of Japan in Hungarian Turanism
Authors: Farkas Mária Ildikó
Published: July 2024

The lively Hungarian interest in Asian cultures and Japan before 1945 had several motifs, one of them being the idea of Turanism, which was formed around the ethnic, linguistic, and cultural relation of the Turanian (Ural-Altaic) peoples (including Hungarians) in the late 19th century and affected public thinking until 1945 in Hungary. The secondary literature on Turanism seems to have increased in volume in the past decades with a notable emphasis on Hungarian Turanism, and some new research has examined the issue of Japanese Turanism, making a connection with Hungarian Turanism as well. As Hungarian Turanism is regarded as a significant promoter and mediator of Turanism to other regions, too, it is important to analyse the manifold nature of this phenomenon with comprehensive approaches.
The paper focuses on the Hungarian background of the Japan-related Turanist ideas with a multifaceted examination and interpretation of Hungarian Turanism based on original research of the contemporary sources (including publications, archival documents of Turanist and Japan-related associations, newspaper articles, and reports on Japan-related events) and the available secondary literature. The paper also aims to examine what perceptions of Japan appeared in the ideas of Turanism, to present why and how Japan was attributed a special significance in Hungarian Turanism, and to analyse the origin, meaning, and the contemporary importance of this outstanding role. In the course of research, new aspects have arisen for examination: the perceptions impacted by the Japanese development of the late 19th and early 20th centuries and by the notion of the situation of Japan ‘between East and West’ as similar to that of Hungary; the debate on modernisation; the isolation of Hungary after the World War I; and the cultural achievements of Hungarian Turanism. Examining the complexity of the Hungarian historical, cultural, and political context of the early 20th century in connection to the perceptions of the East of that time in Hungary may provide a more complex interpretation and deeper understanding of the formation of Turanist ideas.
The Intricacies and Prevalence of Gender-Based Violence in South Africa: Forms, Causes and Mitigation Measures
Authors: Malatjie Treasure , Mamokhere John
Published: July 2024

Gender-based violence (GBV) is prevalent in South Africa, primarily attributed to historical systems of social inequality, patriarchy and racism that dominated during the apartheid regimes, with lasting impacts persisting today. Thus, this study explored the intricate dynamics and prevalence of GBV in the context of South Africa. To realize this objective, the study employed a qualitative research methodology. To collect data, the study employed a secondary data technique such as a literature review of existing sources. Different datasets were used such as Google Scholar, National Institutes of Health, Google, and Scopus. The criterion employed to source information was the use of keywords which are shedding light on the social, cultural, and economic factors contributing to GBV. The study explored the root causes and manifestations of violence against women and girls. It is found that South Africa is grappling with high rates of GBV due to poverty, unemployment, cultural beliefs, and legal factors. To mitigate the prevalence and causes of GBV, efforts to combat GBV should encompass legal reforms and protection, prevention education, awareness, and NGO programmes that address the profoundness and complexity of violence against women and girls. The study has a vast potential to contribute to the production of new knowledge on forms, causes and mitigation measures for GBV. It will also contribute by addressing gaps or limitations in the existing literature on the phenomenon being studied.

Keywords: Grievous Bodily Harm; Gender-Based Violence; Poverty and Unemployment, Patriarchal Systems, Legal Factors, Women, Men.
Assessing the Human-Wildlife Conundrum in Zimbabwe: Implications for Social Work Practice
Authors: Gozho Charles Simbarashe , Katsande Millicent
Published: July 2024

Human-wildlife conflict is a global crisis that has significantly impacted the local livelihoods of the rural populace of the world. This study aimed to examine the consequences and effects of human-wildlife conflict in Mbire District, Ward 1, Zimbabwe. This paper analysed a range of issues, including human-wildlife conflict, poaching, habitat loss, and socio-economic impacts, all of which intertwine to create a complex web of challenges with severe consequences for both humans and wildlife alike. The study was informed by the Musha/Nyumba and social conflict theories. The research used the qualitative method, where structured face-to-face interviews were conducted. Data was gathered from a sample of thirty participants and three key informants who were purposively selected to participate in the study. The study utilized a case-study research design. Data collected from the interviews were analysed to identify categories, emerging themes, and areas of agreement or disagreement in relation to the research questions. The study revealed that the consequences of human-wildlife conflicts include competition for resources, threats to human safety, crop and livestock damage, conservation concerns, and disruption of ecosystem balance. The paper concluded that human-wildlife conflict is a serious global threat to sustainable development, food security, wildlife conservation, and health, a concern that is negatively affecting people, wildlife, and the achievement of sustainable development goals. Evidence-based recommendations were provided to policymakers and stakeholders, including education initiatives, compensation and insurance schemes, land use planning, community engagement, and the development of early warning systems. This paper contributes to the ongoing debate on the economics of human-wildlife conflict and the contribution of wildlife to local livelihoods.

Keywords: Human-Wildlife, Conflict, Wildlife, Zimbabwe
Complementing Home Languages and English First Additional Language through Non-Academic Activities
Authors: Zano Kufakunesu , Baloyi Mafemani Joseph
Published: July 2024

This study explored how to harness non-academic activities to enhance the complementarity between learners’ home languages and English first additional language (EFAL) in the Intermediate Phase in South Africa. A qualitative approach was used in this study. For this qualitative study, eight Intermediate Phase teachers were selected as respondents. Each teacher was engaged in a telephone interview because we found this data collection tool less time-consuming, allows for the recording of the conversation, and saves on transport costs. These eight teachers, two each from four primary schools, were referred to as T1 to T8 to maintain their anonymity and uphold confidentiality. The findings indicate that using non-academic strategies and activities such as songs, co-curricular activities, name building, school assemblies and announcements, bilingual/multilingual teachers and non-teaching personnel help learners realise the complementarity between their home languages and the English language. The other findings comprise inclusive strategies that could benefit EFAL learners in using their home languages to understand EFAL, namely the use of newsletters and telephone calls in the vernacular, Heritage Day and Cultural Week and school trips to cultural villages. The study has shown that in globalised multilingual learning settings, there is a need to embrace non-academic activities that the school and relevant stakeholders can use to promote the complementarity between learners’ home languages and English first additional language. The study also recommends hiring bi/multilingual teachers to schools to enhance multilingual practices in teaching and learning English first an additional language.

Keywords: English first additional Language; Multilingualism; Multilingual Education; Linguistic Diversity
Paradoxes of Social Grants in South Africa: The Case of COVID-19 Social Relief of Distress Grant
Authors: Kajiita Robert Mutemi , Kang’ethe Simon Murote
Published: July 2024

South Africa is largely a welfare state because of its extensive social welfare grants. Almost half of the South African population benefits from social welfare grants. Through a literature review analysis, this paper focused on the special COVID-19 grant, also known as the Social Relief of Distress (SRD) grant. The paper analysed technical reports, working papers from reputable institutions and journal articles on social grants in South Africa. The analysis revealed that social grants in general enable the beneficiaries to access basic needs such as food and clothing; improve living standards; and alleviate poverty. The analysis also showed that the COVID-19 grants reached the previously unreached segment of the population, provided funds for seeking employment; supported childcare; and enhanced digital skills. The provision of SRD was found to be plagued with corruption, lack of capacity of administrative units, and emerging dependence. There is high support for extending and sustaining the grant, while other sources decry the potential of the grant to promote unproductive behaviour among young people, who should be actively involved in the labour market. The paper recommends an objective evaluation of the SRD grant to counter unpleasant socio-economic spillovers and promote the intended purpose. This paper contributes to the scholarship on remedial and developmental welfare in South Africa, with possible lessons for other welfare states globally.

Keywords: Social Grants, Dependence syndrome, COVID-19, Grant sustainability, welfare state, unemployment, poverty
Upaya Peningkatan Promosi dan Penjualan pada PT. Pertamina Lubricants Cabang Kota Bandung
Authors: Firmansyah  , Candra Astra Terenggana
Published: July 2024

Penjualan memegang peranan penting dalam suatu perusahaan karena menyangkut proses berjalannya suatu perusahaan. Dalam pelaksanaan penjualan tidak dapat dipungkiri kita menghadapi kendala, baik berupa kerikil kecil maupun batu besar. Kompleksitas proses penjualan suatu perusahaan memerlukan pengendalian internal yang baik terutama pada saat melakukan kegiatan penjualan, agar proses penjualan dapat berjalan dengan efisien.
Metode Penelitian yang digunakan adalah metode deskriptif kualitatif yaitu penulis menggambarkan hasil observasi pelaksanaan promosi penjualan kemudian memaparkannya. Setelah melakukan penelitian dan pengamatan, penulis memperoleh kesimpulan bahwaa Pelaksaan Promosi Penjualan di PT Pertamina Lubricants dilaksanakan dengan cukup baik oleh petugas merchaindiser berdasarkan program yang dibuat oleh pimpinan perusahaan, namun demikian masih terdapat beberapa kendala dalam pelaksanaannya.
Peningkatan Pemahaman Teknologi Internet Sehat Bagi Siswa Sekolah Dasar
Authors: Anisah Siti , Suwaebatul Aslamiyah
Published: July 2024

Community Service (PKM) is one form of the Tridharma of Higher Education. This PKM is proposed to carry out socialization and educational activities at Madrasah Ibtidaiyah Budi Mulya in West Pademangan, North Jakarta City. This activity is proposed to educate elementary school students about healthy internet use. This activity is carried out by observing that internet use in the student environment is very difficult to inhibit or limit. In today's modern era, internet use can not only be done via computer devices, but can also be accessed via smart devices or smartphones. So it is increasingly difficult to control children's use of the internet. However, many internet users are not aware of the dangers of negative impacts from the internet. Therefore, it is necessary to increase vigilance and awareness of the dangers of the negative impacts of the internet which are unconsciously carried out by internet users, especially students in elementary schools. Based on these problems, the idea of socializing and educating healthy internet use for elementary school students could be one of disseminating knowledge and training regarding healthy internet use for education and for students.
Tax Avoidance Dan Kepemilikan Institusional Terhadap Audit Delay Pada Perusahaan Sub-Sektor Minyak Dan Gas
Authors: Ainun Rohmah  , Atalia Meisya P.  , Dwi Sri Wahyuni  , Nabila Dwi S.  , Dwi Ermayanti S.
Published: July 2024

There are still many delays in submitting financial reports to companies, this delay can have a negative impact on the company. In this study, the researchers re-examined the factors affecting the delay in financial reporting, taking into account other factors, namely tax evasion and institutional ownership. The purpose of this study was to determine the effect of tax avoidance and institutional ownership on audit delay in oil and gas sub-sector companies. The method used in this research  is quantitative using SPSS software. This research uses secondary data in the form of financial reports on the IDX with the object of research being oil and gas sub-sector companies with the period 2019 to 2021. financial reports, taking into account other factors, namely tax evasion and institutional ownership. financial statements, taking into account other factors, namely tax evasion and institutional ownership. The results of the study using the partial test (t test) show that the results of tax avoidance (X1) have significant results on audit delay, but institutional ownership (X2) has insignificant results on audit delay (Y). Based on the simultaneous test (f test) the tax avoidance variable (X1) and institutional ownership (X2) have a significant influence on audit delay (Y) in coal sub-sector companies in 2019-2021.
Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Harga Saham Perusahaan Subsektor Telekomunikasi Yang Terdaftar Di BEI
Authors: Kusviana Fika , Merlyana Dwinda Yanthi
Published: July 2024

The company's financial performance can describe the high and low share prices. The aim of this research is to determine the effect of profitability, liquidity and solvency on share prices in telecommunications subsector companies listed on the IDX in 2018-2021. The population used is telecommunications subsector companies registered on the IDX that meet the required criteria. The data source uses secondary data in the form of financial reports obtained from the official BEI website. This research uses descriptive statistical analysis test techniques, classical assumption tests, multiple linear regression analysis, t test, and f test which can prove the hypothesis assisted by SPSS 26 software. The results of this research show simultaneously (F Test) the three independent variables, namely profitability which is measured using Return On Assets and Return On Equity, liquidity which is measured using the CR and QR, and solvency which is measured using the Debt to Assets Ratio and Debt to Equity Ratio have an influence on stock prices. Partially (T Test) shows that the CR and QR have an effect on stock prices, while the other variables, namely Return On Assets, Return On Equity, Debt to Assets Ratio, and Debt to Equity Ratio have no effect on stock prices.
Pengaruh Pendapatan Asli Daerah (PAD), Dan Dana Alokasi Khusus (DAk) Terhadap Alokasi Belanja Modal
Authors: Vania Rakhmadhani  , Lilis Saidah Napisah
Published: July 2024

This research was conducted to determine: 1) The influence of local original income on capital expenditure in Cimahi City. 2) The influence of Special Allocation Funds on Capital Expenditures in Cimahi City. 3) The influence of Regional Original Income and Special Allocation Funds together on Capital Expenditures in Cimahi City. The population in this research is the Cimahi City Provincial Government APBD Financial Report for 2011-2020, while the sample used is based on a non-probability sampling technique by sampling using saturated sampling. This research uses quantitative methods using descriptive and verification approaches. The data analysis method used is multiple linear regression analysis. Based on the research results, it shows that simultaneously there is a significant influence between Original Regional Income and special allocation funds on capital expenditure in the Cimahi City Government in 2011-2020. The magnitude of the influence of these two variables on capital expenditure is influenced by other variables outside the research. Partial research results show that Regional Original Income and Special Allocation Funds have a positive and significant effect on capital expenditure in the Cimahi City Government in 2011-2020.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan
Authors: Adela Wilantari  , Nanu Hasanuh  , Sri Suartini  , Hari Sulistiyo
Published: July 2024

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada BPKAD Provinsi Jawa Tengah
Authors: Yunitasari Febby Ana , Setyowati Lilis , Durya Ngurah Pandji Mertha Agung , Pamungkas Imang Dapit
Published: July 2024

The purpose of this study is to determine how the quality of financial reporting in the Regional Financial and Asset Management Agency of Central Java Province (BPKAD) is affected by understanding accounting standards, using accounting information systems, and internal control systems. The research employed a quantitative methodology utilizing primary data. by means of a questionnaire survey that involved 58 of all 125 BPKAD employees in Central Java Province. Methods for data analysis, such as validity, reliability, classical acceptance testing, and multiple linear regression, were implemented using the program SPSS 24. The study's findings indicate that internal control systems, accounting knowledge, and the usage of accounting information systems all partially and simultaneously affect the quality of financial reporting, accounting for 57.9% of the sample. The remaining 42.1% is impacted by variables not taken into account in the study
Pengaruh Biaya Promosi Terhadap Penjualan Produk Pada PT Asuransi Asei Indonesia
Authors: Syafira Nicky Inca , Sari Meigia Nidya
Published: July 2024

This research aims to analyze the effect of promotional costs on increasing product sales at PT. Asei Indonesia Insurance. The research was carried out in October 2023. Library research method for data collection. The analysis method uses Descriptive analysis, Simple Regression Test and T Test. The results of SPSS data processing regarding promotional costs and sales volume show that promotional costs (X1) have a calculated t value of 3,153 > from t table 1.65291. Judging from the sig t value (0.034) < 0.05. As a result, Ha is accepted and H0 is rejected, testing the research hypothesis. This shows how promotional costs affect product sales at PT. Asei Indonesia Insurance. The results of the coefficient of determination test provide meaning, that 71.3% is influenced by the promotional cost variable while 8.7% is influenced by other variables outside this research based on interval criteria where the coefficient of determination results is at a value of 0.60 - 0.799, which means it has a strong relationship. strong relationship between promotional costs and sales
Efisiensi Perolehan Pendapatan Antara Beban Yang Dikeluarkan Dengan Pendapatan Terhadap Keuntungan Usaha Menggunakan Metode Target Costing (Studi Pada Usaha Kuliner Jajanan Najla Di Purwakarta)
Authors: Puspasari Dewi , Neng Salwa  , Herrenauw Laura Silvana , Rosa Rosadiana
Published: July 2024

The magnitude of profit obtained is highly dependent on production cost efficiency, thus requiring special attention to achieve the company's target. Cost control must align with the company's objectives, including achieving maximum profit with minimal production costs. This study aims to analyze the relationship between expenses, income, and business profits in UMKM Jajanan Nazla, as well as identify key factors influencing the efficiency of revenue generation and expense expenditure. Based on the analysis of production costs, UMKM Jajanan Nazla faces a deficit in net profit due to the inability to cover production costs. Therefore, this research applies the target costing method to improve its profitability. The steps of implementing target costing involve determining market prices, calculating target profits, and identifying target production costs. By implementing value engineering, such as reducing packaging costs, labor costs, and even eliminating rental costs, UMKM successfully reduces production costs to meet the set target cost. As a result, production costs decreased from Rp. 7,880,000 to Rp. 5,240,000 per month, resulting in savings of Rp. 2,640,000. Thus, the initially deficit net profit increased to Rp. 1,510,000 per month after the application of target costing. In conclusion, it can be inferred that the target costing method is effective in improving the production cost efficiency of UMKM Jajanan Nazla, helping them strengthen their position in the competitive market.
Implementasi Modal Sosial Dan Tata Kelola Desa Wisata Terhadap Peningkatan Pendapatan Masyarakat Kabupaten Garut
Authors: Hanifah Hani Siti , Anggraeni Windi Ariesti , Nurbudiwati  , Purnawan Rd Ade
Published: July 2024

Tourism is believed to be an economic activity that drives the regional economy in an effort to improve community welfare through sustainable tourism development with natural and human aspects over a long period of time through a sustainable tourism agenda with elements of building, managing related to the environment, economy, social, nature and culture. The concept of tourism refers to community empowerment (community-based tourism) with the community acting as the determinant of development (Tamrin et al., 2021), including through Desa Wisata. The local wisdom Tourism Village program is part of sustainable tourism development with a rural concept with aspects of customs, socio-culture, traditional architecture, daily life, and integrated village spatial structure supported by social capital to encourage the formation of social relations and become energy for the implementation of social networks for marketing. The urgency of this research is to develop social capital in the community as the driving force for various social actions and cooperation networks as the glue that glues a community together in social rules, culture, belonging and mutual support, to achieve goals that are still low in the community. Meanwhile, the governance of the Tourism Village is still not optimal, because it does not know the proper management of tourism potential that can increase local community income. The purpose of the study was to determine the implementation of social capital and tourism village governance to increase community income in Garut Regency 2024. This quantitative research uses primary data obtained from respondents spread across 5 Tourism Villages in Garut Regency with multiple linear regression analysis techniques through SPSS software. This research is expected to be an input for regional policies and stakeholders in Garut Regency.
Kinerja Keuangan Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan Di Perusahaan LQ45
Authors: Rivandi Muhammad , Marselia Mia
Published: July 2024

The company's financial performance is a picture of the economic results that can be achieved by the company at a certain time through the company's activities. This study aims to determine the effect of Capital Structure using the Debt to Asset Ratio (DAR) calculation, and Firm Size using the Ln Total Assets calculation on the company's Financial Performance as measured by Return on Assets (ROA). The population in this study were LQ45 companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021 which were selected using the purposive sampling method and 21 LQ45 companies were obtained in 4 years so that 84 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that capital structure and Firm Size have a negative effect on financial performance.
Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Food And Beverage Di BEI Tahun 2019-2021
Authors: Sari Wahyu Utami  , Siti Alliyah
Published: July 2024

This study aims to determine the effect of Liquidity, Leverage, and Profitability on Tax Avoidance in Food and Beverage Companies Listed on the IDX for the 2019-2021 period. Documentation data collection method while the type of data is secondary data. The sample selection used purposive sampling method. The number of research samples is 20 samples. Data analysis used to test the hypothesis is by using multiple linear regression analysis techniques. Tested using the SPSS 26 application. Based on the results of the study it showed that (1) Current Ratio (CR) has a significant positive effect on tax avoidance, (2) Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance, (3) Return on Assets (ROA) has no significant positive effect on tax avoidance.
Non Performing Financing (NPF) Dan Financing To Deposit Ratio (FDR) Terhadap Net Profit Margin (NPM) Pada Perbankan Syariah Yang Listing Di Pasar Modal Indonesia Periode Tahun 2018 - 2022
Authors: Niam Muhammad Alfa
Published: July 2024

The aim of this study is to gain knowledge about whether there is a partial simultaneous effect of NPF and FDR on the NPM of sharia banking that has been floored on the IDX for the period 2018 - 2022. The population of this study is sharia banking that has been floored on the IDX while the sample studied a number of six Islamic banking located in East Java. Using the classical assumption test analysis technique, multiple linear regression test, and hypothesis testing through the t test, F test and R ¬ 2 test. This research is able to produce that partially non-performing financing has a significant influence on the net profit margin in Islamic banking floored on the IDX in 2018 - 2022. In addition, the financing to deposit ratio has no effect on the net profit margin in Islamic banking floored on the IDX 2018 - 2022. According to the results obtained, the authors hope that Islamic Banking, which has taken the floor on the IDX, can control its financing more to avoid bad financing in the future which will reduce profitability.
“Profplan”: Konsep Aplikasi Perencanaan Laba Metode Cost-Volume-Profit (CVP) Sebagai Peningkatan Profitability UMKM Di Indonesia
Authors: Ivo Rajava Fiba  , Resha Dwi Ayu Pangesti Mulyono S.E., MA.Ak.  , Kanzulia Arsyta Qaribil Hasanah
Published: July 2024

This research aims to develop a conceptual design for a profit planning application using Cost Volume Profit (CVP) analysis for Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in Indonesia's economic growth, but they still face funding issues and a lack of guidance in financial planning and management. Therefore, optimizing profit generation becomes essential in strengthening the contribution of MSMEs to the economy. Cost Volume Profit (CVP) analysis is chosen as an effective profit planning method as it connects production costs, production volume, and profit. In this study, the author proposes the design concept of an application called "Profplan" specifically tailored to assist MSMEs in maximizing business profitability. This application will provide educational features such as short videos explaining fundamental accounting concepts related to manufacturing MSMEs. Furthermore, the application includes cost calculation and pricing determination features. The cost calculation feature helps users identify fixed and variable costs associated with production. Users can fill in a digital form with the costs incurred for production and obtain accurate production cost reports. The pricing determination feature utilizes the cost-plus pricing method with a full costing approach. Users can input their desired profit margin, and the application will recommend a selling price based on the production costs and the specified profit margin. The development of this application involves the collaboration of programmers and application developers. The steps include system design, application programming, usability testing, and patent registration before its official launch on the PlayStore and AppStore. With the "Profplan" application, MSMEs are expected to engage in profit planning more easily and effectively. This user-friendly approach will assist MSMEs in improving business profitability and contributing to Indonesia's economy.