bluuebunny/crossref_metadata_2025 huggingface dataset:
The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable
Authors: Kristiana Deranika Ratna , Kristianti Ika Puspita
Published: February 2022

This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.
The Existence of Nedosa Customary Offence in the Sangihe Community Related to the Development and Renewal of the National Criminal Law
Authors: Barama Michael , Mawuntu J. Ronald , Waha Caecilia J. J. , Sondakh Jemmy
Published: February 2022

The purpose of this research is to conduct an analysis and study related to how the existence of the Nedosa offense as a Sangihe customary crime and how this offense is included in the renewal of the national criminal law. The prohibition of Nedosa is still existed nowadays and is obeyed by the community and traditional leaders, the settlement is still using customary law methods even though the judicial system has been implemented by the general court. By using a normative juridical research method that focuses on the study of documents and legal materials, both laws and customary decisions are found to be (1) Judiciary, using Law No. 1 Drt/1951 concerning Provisional Measures to Organize Unitary Powers and Procedures for Civil Courts. (2) The case of Donor or “Blood Pollution” (Delik Nedosa) is a unique crime that only exists in the Sangihe Talaud Customary Rules. Both 1917 and 1932 customary rules as well as the 1951 declaration stated that marriage is forbidden between people whose families are in a straight line up and down, cousins, and siblings. The maximum penalty is 5 years in prison. Therefore, the role of the Nedosa offense is very important in the customary law which is still respected and obeyed by the Sangihe Talaud community today. Nedosa's offense is wider than Zinah in the Criminal Code because this offense is related to religion and the perpetrator will be thrown into the sea.
Quantitative Comparison of Brain Waves of Dyslexic Students With Perceptual and Linguistic Types With Normal Students in Reading
Authors:   Department of Psychology, Faculty of Educational Sciences and Psychology Birjand University, Birjand, Iran., Fathi Khorasani Danial , Rastgou Moghadam Mitra ,   Department of Psychology, Faculty of Educational Sciences and Psychology Birjand University, Birjand, Iran., Saebipour Mohammad Reza ,   Department of Anatomical Sciences, School of Medicine, Birjand University of Medical Sciences, Birjand, Iran., Ghoshuni Majid ,   Department of Biomedical Engineering, Mashhad Branch, Islamic Azad University, Mashhad, Iran.
Published: February 2022

Introduction: The aim of this study was to compare the brain wave pattern of two groups of dyslexic students with perceptual and linguistic types with normal students in reading. Methods: In this study, 27 students (24 boys and 3 girls) from first to fifth grade with an Mean±SD of age 8.16±10.09 years participated. Eight students with perceptual type dyslexia, ten students with linguistic type dyslexia, and nine normal students with reading were selected by purposive sampling method. Results: After removing noise and artifacts, the data were converted into quantitative digits using Neuroguide software and analyzed using multivariate analysis of variance (MANOVA) and univariate analysis of variance (ANOVA). Based on the results, the linguistic group and the normal group differed in the relative power of the alpha wave in the two channels Fp1 and Fp2, but there was no difference between the three linguistic, perceptual, and normal groups in the absolute power of the four waves of the delta, theta, alpha, and beta. Conclusion: The relative power spectrum of the alpha band in the forehead can be significantly related to dyslexia problems as seen in the linguistic type.
PENGARUH PROGRAM DOUBLE TRACK TERHADAP MINAT BERWIRAUSAHA SISWA SMA NEGERI 1 KALITIDU BOJONEGORO
Authors: Dinaloni Diah , Indrawati Indrawati
Published: February 2022

Tingginya angka lulusan SMA yang tidak melanjutkan ke jenjang sekolah yang lebih tinggi, membuat tingkat pengangguran di Jawa Timur terbilang tinggi. Data Pemprov-Jatim tahun 2020 ada sekitar 116.772 atau 67,84% siswa SMA yang tidak melanjutkan ke perguruan tinggi. Sedangkan angkatan kerja terbanyak merupakan pekerja lulusan SMK/sederajat, sehingga lulusan SMA akan kalah bersaing dengan lulusan SMK. Berdasarkan hal tersebut, Pemerintah Provinsi Jawa Timur bekerjasama dengan Dinas Pendidikan Jawa Timur membuat gebrakan program double track. Dalam menciptakan wirausaha yang unggul, minat berwirausaha berperan sangat penting. Hal ini dikarenakan minat berwirausaha tidak dibawa sejak lahir tetapi tumbuh dan berkembang melalui pendidikan dan pelatihan. Penelitian ini bertujuan untuk menjelaskan pengaruh program double track terhadap minat berwirausaha siswa kelas XI SMA Negeri 1 Kalitidu Bojonegoro. Penelitian ini merupakan penelitian kuantitatif. Penelitian dilakukan kepada siswa kelas XI SMA Negeri 1 Kalitidu Bojonegoro yang mengikuti program double track berjumlah 72 orang. Metode pengumpulan data menggunakan dokumentasi, dan angket. Data dikumpulkan dengan instrumen kuesioner. Teknik analisis data yang digunakan adalah uji normalitas, uji t, analisis regresi linier sederhana, dan uji koefisien determinasi (R²).Hasil penelitian menunjukkan ada pengaruh program double track  terhadap minat berwirausaha siswa kelas XI SMA Negeri 1 Kalitidu Bojonegoro, dibuktikan dengan t hitung ˃ t tabel atau 2,406 > 2,01410. Koefisien determinasi ((R2) sebesar 49,0 %, sedangkan sisanya sebesar 51,0 % dipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini.
ANALISIS EVALUASI PERBANDINGAN SISTEM PEMBERIAN KREDIT SEBELUM DAN SETELAH PANDEMI COVID-19
Authors: Buhari Buhari , Kartika Chandra , Suindyah Sayekti
Published: February 2022

Tujuan penelitian ini untuk mendeskripsikan mekanisme dan sistem evaluai pemberian kredit pemberian kredit di PT. Bank BPR Jatim. Jenis penelitian adalah studi kasus, yaitu penelitian terhadap suatu obyek pada kurun waktu tertentu dalam sebuah perusahaan, dalam hal ini penulis meneliti suatu sistem pemberian kredit yang dilaksanakan atau diterapkan pada PT. BPR Jawa timur. Berdasarkan hasil penelitian yang dilakukan Mekanisme penyaluran kredit dan pembiayaan sesuai dengan peraturan yang berlaku, diantaranya; penurunan suku bunga kredit; perpanjangan jangka waktu kredit; pengurangan tunggakan bunga kredit; pengurangan tunggakan pokok kredit; penambahan fasilitas kredit; dan/atau konversi kredit menjadi penyertaan modal sementara. Evaluasi Sistem Pemberian Kredit Pada PT. BPR Jawa Timur pasca covid 19 Praktik pembiayaan  sebelum pandemi covid-19 dan saat pandemi covid-19 tidak ada perubahan atau perbedaan dalam persyaratan maupun besar kecilnya pembiayaan.Namun semenjak pandemi covid-19. Penyelesaian kredit macet yaitu rescheduling, reconditioning, restructuring. Dimana pihak nasabah mengajukan permohonan untuk diberikan solusi melalui proses revitalisasi yang dilakukan dengan cara rescheduling dianggap sangat efektif dikarenakan nasabah dapat langsung merasakan kebijakan tersebut.
Construing the Textual Features, Discourse Practice and the Socio-Cultural Practice of a Wardah Renew You Series Advertisement: A Critical Discourse Analysis
Authors: Cintania Dharma Brillianta  , Ni Luh Putu Setiarini
Published: February 2022

This study reports the textual features, discourse practice, and socio-cultural practice in the Wardah Renew You Series advertisement. The objectives of this study are to analyze the textual features, the discourse practice and the socio-cultural practice used in the Wardah Renew You Series advertisement. This study used the descriptive qualitative method. The data were collected from the Wardah Renew You Series advertisement uploaded on the Wardah Beauty Malaysia YouTube channel. The data of this study are phrases and clauses representing the textual features, discourse practice and social-cultural practice. In this study, the writers used Fairclough's three-dimensional models to analyze the data of Critical Discourse Analysis (CDA). The textual features found in the Wardah Renew You Series advertisement are the use of the pronoun 'your', the use of the conjunction 'and', and the use of specific vocabulary. The use of specific vocabulary in this advertisement is a positive adjective. In the discourse practice, the producer of the advertisement is Wardah, and the main target of the advertisement is women aged 25 years and over. In social-cultural practice, there are three levels, namely situational, institutional, and social. On a situational level, the Wardah Renew You Series advertisement was launched along with the emergence of a new beauty campaign carried by Wardah, namely "Feel The New You". Moreover, Wardah also introduced Fenita Arie as the new brand ambassador. This advertisement is not associated with any institution. For the social level, the Wardah Renew You Series advertisement uses words that can influence and invite people, especially women aged 25 years and over, to be confident in their beauty and not worry about premature aging.
Empathy and Opportunity: The COVID-19 Pandemic and Library Services for Distance Learning
Authors: Dobbins Elizabeth
Published: February 2022

The COVID-19 pandemic provided opportunities to create innovative, robust services as libraries worked to support residential-turned-online students. This paper situates the pandemic in the broader context of the challenges distance learners face, discusses the opportunity for innovation that came as a result of the pandemic at one university library, and considers the lasting impact these changes may have on the future of library services for distance learners.
Green Gold Is No More
Authors: Allens David
Published: February 2022

With the collapse of the Banana industry, Gabriel was thrust into a new reality that highlights the challenges of life under the externalities of neocolonialism. Almost 10 years later, Allahdua is one of many who have endured Canada’s migrant worker programmes and is currently an advocate for change.
Kalinago-European Alliances in the Seventeenth-Century Caribbean
Authors: Martin Demers Stephane
Published: February 2022

Thomas ‘Indian’ Warner is described as a figure who brokered peace between the Kalinago and the Europeans. However, the influence of Warner’s actions when compared to retaliatory measures taken by Europeans against him and the Kalinagos, and the longevity of alliances suggests that the intermediary role often attributed to him is exaggerated. Examining Warner’s voluntary and involuntary association with his Kalinago roots, and his resistance and peace efforts with the Europeans improves our understanding of the nature of Warner’s personal alliance with the Kalinago as well as the Kalinago’s broader alliance with the Europeans. This research examines these complexities to highlight how his presence and absence in the turbulent seventeenth century of Caribbean history influenced his alliances and broader connections.
Linguistic Representations of Black Characters in Cuban Fiction of the New Millennium
Authors: Dignard Catia
Published: February 2022

If scholarship has focused on the return to the stereotypical portrayals of black characters during the 1990s, and that were common to the pre-revolutionary era, what had not yet been addressed is how differentiating linguistic traits (manner of speech) have been used to represent black characters in more recent Cuban fiction, a narrative strategy that goes back to colonial times. Apart from conveying “authenticity” (i.e. the details of the Havana slang) when building fictional characters, such a literary device, I contend, was also a way to emphasise the Island’s socioeconomic and cultural decadence or “involution” during this decade of economic upheaval. Since the second decade of the new millennium, other voices, namely from the Caribbean side of the Island, have emerged and imposed themselves in fiction, leading me to explore the other levels of significance of this narrative strategy. What follows is a tale about continuity and subversion.
Copla por la muerte de su padre
Authors: Noel Urayoán
Published: February 2022

In this self-translated bilingual poem, Puerto Rican poet Urayoán Noel reflects on life and death in the Caribbean from a contemporary diasporic perspective, recasting the 15th-century Castilian poet Jorge Manrique and his famous version of the copla verse form
A Revolutionary Cuisine: Food, Liberation & Cubanidad
Authors: Masuka Ruth
Published: February 2022

In one of his infamous speeches, Castro challenged Cubans with the question: “Why should we eat peaches? We were made to think that peaches were the best thing going and when we’d visit someone’s house they’d offer us peaches. So we all thought that...peaches were better than mangoes, but peaches are expensive and foreign and mangoes are sweeter, cheaper, and much better.” Castro’s words spoke to how food, as an instrument of identity formation, allegiances, and community solidari- ty, is an intrinsic part of Cuba’s history. In a Cuban context, food and cuisine can be understood as a site of resistance given the daily role food has in defining Cubanness. Its function goes beyond a mere biological necessity of nourishment and can be understood as a signifier of cultural capital, economic mobility, and social status. This paper seeks to demonstrate the ways in which food is so intertwined with music, religion, and other social institutions that it has become a storytelling practice of the narrative of Cuba’s complex and nuanced historical, political, and socioeconomic reali- ties. Food is not just a matter of what appeals to some- one’s taste, but a matter of what appeals to someone’s ideologies. Cuba’s cuisine is an informant in understand- ing the intersections between the choices of individuals, communities, and the state-at-large.
Politics, Identity and Jamaican Music
Authors: Sanicharan Rachelle
Published: February 2022

Music in Jamaica has a long history that is very much intertwined with religious, social, and political factors. As the development of reggae music grew, it became increasingly popular in relation to politics and social issues. This research examines the development of reggae and dancehall music in Jamaica in relation with politics and identity. In turn, this research seeks to present the importance of Jamaican music as a voice for Jamaican people—an accurate presentation of their experiences and their beliefs.
Invisible Ink
Authors: Ralph Abigail
Published: February 2022

There is a gap in academic literature that highlights the perspectives of Canadian-Caribbean individuals that navigate both poverty and the stigma of limited access to resources necessary for livelihood in Canada. By employing the intersecting identities of Low-Income and (un)documentation, this poem aims to deconstruct the stereotypical expectations of Canadian-Caribbean immigrants. What does an impoverished Canadian-Caribbean immigrant look like once we’ve disregarded our representativeness heuristic? They now may be the straight-A student in your class or that lady that never seems to wear an uncoordinated outfit – or perhaps your lecturer or community organizer who has an undying passion for 19th-century opera. By mobilizing this idea, this poem seeks to encourage the reader to reconsider our pre-conceived notions of an (un)documented, impoverished Canadian-Caribbean individual. Similarly, this poem challenges the notion that to exist, is contingent on external perceptions. A tree in the Northwest Territories may exist unknowingly to us and still be able to blow gracefully in the wind.
Democratic Socialism a Solution to Colonial Tourism Structures
Authors: Providence Kennedy-Jude
Published: February 2022

The Caribbean’s environmental diversity and tourism products have been a longstanding source of income leading many to argue that the detriments of tourism outweigh its beneficial, economic effects. However, as the COVID-19 pandemic changed the course of travel- and by extension, tourism, countries have been forced to re-evaluate travel structures, means of income and longstanding Clientelist relationships with their North American neighbours. In this commentary, I discuss the socio- economic effect of the COVID-19 pandemic on tourism- in the context of Jamaica; as well as the possibility of re-engineering Democratic Socialism for implementation in the post-pandemic environ- ment as a way to psychologically decolonize the region and alleviate the potentially lingering, devastating effects of the pandemic. Furthermore, while there are other prevalent issues that threaten tourism and have plagued the region for years including and not limited to pollution, environmen- tal degradation, climate change, crime and natural disasters, this analysis is simply intended to focus on identity, economy and the seemingly never-end- ing cycle of Western Imperialism threatening West Indian identity.
Limits to Recognition: The Trinidadian State and Its Indigenous Population
Authors: Rudder Adam
Published: February 2022

One prevalent issue regarding the enfranchisement of Indigenous communities within the politics of the Caribbean includes the idea that such communities cease to exist. Though the impact of European colonization in the region proved to be destructive to Indigenous ways of life, this impact was far from exterminatory, and Caribbean govern- ments and authorities who argue the contrary base their testimony upon groundless claims. This paper analyses the actions of Trinidad and Tobago’s post-independence government in curating a nationalist discourse based on the histories of its Afro-Creole population, and how that discourse was ultimately founded on a complete disregard for the country’s Indigenous population. The paper first delves into the colonial extinction narratives that have served to restrain Trinidad’s Indigenous community, then it investi- gates various biological and historical evidence that prove Indigenous diffusion beyond the limits outlined in extinction narratives. Finally, Trinidad’s Afro-Creole-based nation- alism is explored to gain insight on how such an ethnically-driven nationalism has hindered the concerns of Trinidad’s overall Indigenous community.
Comercio exterior e impacto ambiental
Authors: Quiñonez Alvarado Erika Sonia , Avilés Almeida Pedro Alexander , Viteri Rade Layla Yasmina
Published: February 2022

El siguiente trabajo está enfocado en determinar mediante la revisión bibliográfica, la relación estrecha que existe entre las actividades ligadas al comercio exterior y el deterioro que ha sufrido el medio ambiente natural. Es importante determinar que mediante el comercio internacional las naciones han llevado a cabo transacciones comerciales de sus productos con la finalidad de elevar la calidad de vida de sus ciudadanos mediante la promoción y ejecución de actividades de manufactura en las industrias de cada país, para luego ser exportados hacia otras regiones por medio del comercio internacional, el cual permite el intercambio de bienes y servicios entre regiones o países. El uso de las nuevas tecnologías ha impactado enormemente las operaciones mercantilistas a nivel mundial, y ha dado un nuevo auge y relanzamiento al comercio, pero las industrias aún siguen con una gran deuda con el medio ambiente al no cumplir con las regulaciones internacionales y locales que permitan causar el menor daño posible a la naturaleza.
El Comportamiento organizacional frente a situaciones de cambio. ¿Cómo enfrentarlos?
Authors: Paredes Jiménez Sandra Janeth , Carrasco Lara Gabriela Paola , Albán Trujillo Paola Estefania
Published: February 2022

El objetivo general de esta investigación se basa en analizar el comportamiento organizacional frente a situaciones de cambio y como son capaces los trabajadores de enfrentarlos y poder mantener sus actividades laborales en orden. La metodología utilizada tiene un diseño bibliográfico de tipo documental. Se establecen conceptos que permiten mostrar el comportamiento organizacional como una herramienta que sirve para conocer la interacción entre los individuos dentro de una organización y como son capaces de enfrentare los cambios que surgen durante la evolución propia de la empresa. Como conclusión se menciona que los cambios son parte de la evolución de las organizaciones, por lo que la preparación, el aprendizaje y el mejoramiento profesional son herramientas que sirven para cubrir las necesidades que se tengan en las áreas de trabajo, y sean capaces de atravesar estos cambios de forma positiva, que sean sinónimo de progreso y beneficios para todos. Las organizaciones deben tener muy claras las metas y objetivos trazados, con el propósito de definir estrategias que se adecúen para el logro de estas, así como también conocer las conductas de cada uno de sus trabajadores, de manera que la estructura organizacional no se vea afectada por posibles cambios que puedan surgir dentro de la empresa.
Grupos empresariales y reportes de sostenibilidad
Authors: Cantillo Padrón Julio C. , De La Hoz Suárez Aminta I , Ramírez Junieles Aris
Published: February 2022

Este documento tiene como objetivo analizar las prácticas presentes en los informes de sostenibilidad y las estrategias de comunicación implementadas en 4 grupos económicos en Colombia. Para lograr este objetivo se tomó como referencia la teoría de las partes interesada y los planteamientos realizados por (Correa, 2018). En el desarrollo de la investigación se realizó un análisis de contenido en los informes de sostenibilidad presentados durante los años 2017 hasta el año 2019. Se logra concluir que los informes promueven una comunicación fluida con algunas de las partes interesadas, en términos de la toma de decisiones, gestión sostenible y creación de valor compartido; se evidencia un marcado énfasis en dos actores (los trabajadores y los inversionistas) y no hay consenso en la forma de revelar la información entre grupos económicos.
Pengembangan UMKM Melalui Pelatihan Pembukuan Sederhana Dan Pengendalian Intern Di Desa Sorean
Authors: Bachtiar Irmah Halimah , Toalib Ramli , Ar Nursyam , Nur Andi Musfirawati
Published: February 2022

Abstract: Micro, Small and Medium Enterprises (MSMEs) have an important role in economic recovery in Indonesia. The development of MSMEs cannot be separated from the ability of MSME owners to manage and record their finances. The bookkeeping carried out by the company needs to be supported by the implementation of an adequate Internal Control System to support the achievement of company goals. Therefore, MSMEs need to implement internal control that can be used as a tool to prevent or overcome fraud and protect company resources. This activity aims to provide education to the Soreang village community, the MSME group regarding simple bookkeeping and internal control which will be able to improve skills and knowledge in designing future business strategies, managing finances, and protecting company assets. This activity is carried out by providing socialization first and then providing training to participants on the concepts and practices of simple bookkeeping and the application of internal control. The results of the service are village communities consisting of PKK women and Healthy Community Movement who are members of the MSME group activities understand and feel motivated by the additional knowledge about simple bookkeeping and internal control systems, and Participants feel that this training is very useful for developing MSMEs in the context of community empowerment in Seroang VillageKeywords: MSMEs; simple bookkeeping; internal control Abstrak: Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam pemulihan perekonomian di Indonesia. Berkembangnya UMKM tidak terlepas dari kemampuan pemilik UMKM dalam mengelola dan membukukan keuangannya. Pembukuan yang dilakukan perusahaan perlu didukung dengan adanya penerapan Sistem Pengendalian Intern yang memadai demi menunjang pencapaian tujuan perusahaan. Oleh karena itu, UMKM perlu menerapkan pengendalian intern yang bisa dijadikan alat untuk mencegah atau mengatasi fraud (kecurangan) dan melindungi sumber daya perusahaan. Kegiatan ini bertujuan untuk memberikan edukasi kepada masyarakat desa Soreang kelompok UMKM mengenai pembukuan sederhana dan pengendalian intern yang nantinya mampu meningkatkan keterampilan serta pengetahuan dalam merancang strategi bisnis kedepannya, mengelola keuangan dan melindungi aset perusahaan. Kegiatan ini dilaksanakan melalui pemberian sosialisasi terlebih dahulu kemudian memberikan pelatihan kepada peserta mengenai konsep serta praktik pembukuan sederhana dan penerapan pengendalian intern. Hasil pengabdian yaitu masyarakat desa yang terdiri ibu-ibu PKK dan Germas (Gerakan Masyarakat Sehat) yang tergabung dalam kelompok UMKM mengerti dan merasa termotivasi dengan adanya tambahan pengetahuan mengenai pembukuan sederhana dan pengendalian intern. serta peserta merasa pelatihan ini sangat bermanfaat untuk mengembangkan UMKM dalam rangka pemberdayaan masyarakat di Desa SeroangKata kunci: UMKM; pembukuan sederhana; pengendalian intern
IMPLEMENTASI METODE TADABBUR AL-QUR’AN DI PESANTREN AR-RAHMAN BOGOR
Authors: Hamka Syamsuar
Published: February 2022

This research is a case study of qualitative research that aims to describe the Implementation of Tadabbur Method in Qur'anic Learning at Pesantren Ar-Rahman, Megamendung, Bogor. The scopes of this research are 1) The Concept of Tadabbur Method in Qur'anic Learning. 2). Implementation of Tadabbur Method in Qur'anic Learning at Pesantren ar-Rahman. Data collection is carried out by participatory observations and interviews with the director, teachers and students. The results of observations are processed through selection, classification, and direction so as could be concluded. Afterwards the data would be  presented and analyzed to get the description of the Concept and Implementation of the Tadabbur Method in Qur'anic learning. From this research, it was obtained the description that the Implementation of Tadabbur Method in Qur'anic learning at Pesantren ar-Rahman is held on the weekly learning (Ta’lim Rutin Pekanan), where the implementation begins with preparation of tools and learning materials by ‘mudarris’, then continued with tadabbur motivation lifted from a couple of Qur'anic verses. Afterwards, reading the objective verse, write it down and mudarris would be explaining a brief interpretation and the meaning of its certain vocabulary. Then continued with appreciation (penghayatan), go deep into (pendalaman) the verses by optimizing the mind and heart, subsequently writing the wisdom that was obtained.
PENERAPAN KURIKULUM MUHAMMADIYAH PADA SD MUHAMMADIYAH KOTA PADANG
Authors: Armalena Armalena
Published: February 2022

Organinisasi Muhammadiyah Kota Padang belum maksimal mengawal kurikulum yang ada pada sekolah-sekolah-sekolah Muhammadiyah terutama SD Muhammadiyah sebagai pencri khas dari sekolah-sekolah Muhammadiyah. Ini menjadi sebuah tantangan berat bagi pengurus dan pengambil kebijakan pada organisasi ini karena pengaruh kepala sekolah yang terlalu berpatokan kepada kurikulum pemerintah tanpa memberikan ruang untuk melaksanakan kurikulum yang ada pada sekolah Muhammadiyah. Penelitian ini bertujuan untuk menganalisis dan memastikan penerapan kurikulum Muhammadiyah yang ada pada sekolah-sekolah Muhammadiyah. Survei yang dilakukan ini mengumpulkan data 100 siswa dan 30 guru serta 10 kepala sekolah SD Muhammadiyah yang dipilih secara acak dengan menggunakan teknik pengumpulana data pengamatan, wawancara dan dokumentasi. Penelitian ini menemukan bahwa penerapan kurikulum Muhammadiyah pada sekolah dasar Muhammadiyah tidak berjalan dengan semestinya sesuai dengan amanah kurikulum tersebut. Akibatnya siswa-siswa SD Muhammadiyah tidak mengetahui adanya ciri khas dari kurikulum sekolah Muhammadiyah. Hasilnya menunjukkan bahwa kebijakan dari pengurus organisasi Muhamamdiyah kota Padang dan adanya pengawasan kepada kepala sekolah sebagai agen perubahan professional serta pembinaan kepada guru-guru akan dapat mengubah mainset bahwa penerapan kurikulum pada sekolah-sekolah Muhammadiyah penting diterapkan karena merupakan ciri khas yang harus dilestarikan.
THE EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH COST MANAGEMENT KNOWLEDGE AS A MODERATED VARIABLES
Authors:   Widya Mandala Surabaya Catholic University, Indonesia, Kristiani Sharon
Published: February 2022

This study empirically examines the effect of budget participation on managerial performance and the moderating effect of cost management knowledge on the effect of budget participation on managerial performance. The population and sample in this study are middle and lower-level managers in manufacturing companies in East Java, Indonesia, who met the criteria. The sampling technique was convenience sampling with a sample of 83 people. The research hypothesis was tested using multivariable regression analysis. The results showed that the higher the level of budget participation, the higher the managerial performance. The high level of participation is accompanied by the high knowledge of managers about cost management affecting managerial performance. Thus, this research shows that budget participation affects managerial performance. Further research on the variable cost management knowledge found that knowledge of cost management as a quasi-moderator moderates the relationship between budget participation and managerial performance.
Edukasi Terapi Farmakologi Covid-19 Pada Pasien Tanpa Gejala dan Gejala Ringan yang Melakukan Isolasi Mandiri di Desa Cimekar
Authors: Pasha ED Yunisa Mega , Suherdin Suherdin , Sani Dhien Novita , RA Putri Aliza Dwi , Elsafat Adhaniar Shafira , Nurfitri Novianti
Published: February 2022

Abstract: The emergence of Coronavirus Disease 2019 (Covid-19) first occurred in Wuhan, China in December 2019, this virus was caused by the Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). The increasing number of Covid-19 cases can be seen from the example of a village in the city of Bandung, namely Cimekar Village which has recorded 50 cases with the impact of 1 person dying, 1 person being treated and 48 people doing self-isolation (ISOMAN). Judging from the many cases of self-isolation in Cimekar Village, therefore, the author wants to conduct a study on public knowledge of how to treat Covid-19 with pharmacological therapy. In this scientific paper, the writing method that the author uses is a comparative study in which the author gives a pretest, then delivers a webinar with the title Covid-19 Pharmacological Therapy to Isoman patients, without symptoms and mild symptoms. After that, we did a pretest and posttest. Activities are documented and published through mass media, social media and journal articles. Webinar results and written test evaluations increase Knowledge and understanding of the application of Covid-19 pharmacological therapy. The average value for the pretest is 7.97 and the average value for the posttest is 8.06 from the average result, the partners experience a change in value or increase in value where the posttest average value is 8.06. Counseling with the application of Covid-19 pharmacological therapy in Cimekar Village can increase knowledge of how to apply therapy to Covid-19 patients with mild and asymptomatic symptoms, this is expected to be an impetus for changes in community behavior in handling Covid-19.
Rehabilitasi Pasca Covid-19 Menjadi Kunci Untuk Meningkatkan Kesehatan Pada Masyarakat
Authors: Apriliasari Sekar Wulan , Sholihatul Raihany , Lisni Ida , Istiqomah Aulia Nurfazri , Wahdana Wahyu
Published: February 2022

The pandemic due to Covid-19 can cause problems in Indonesia, especially on health problems that are mostly experienced by people who located in the Sukarindik Village area, Tasikmalaya City. Therefore, in order to solve the problem that occurred in Sukarindik Village, Tasikmalaya, carried out the 2021 Thematic PPM KKN activity program through post-Covid-19 physical rehabilitation measures in the form of breathing exercises, relaxation, exercise, exercise and jogging. The implementation of these activities is carried out online with the method of implementing webinar activities using the Zoom application. The results showed that the people of Sukarindik Village would carry out regular exercise every week to maintain physical fitness, improve heart and lung function. In conclusion, education related to post-covid-19 physical rehabilitation for the community is important. Because it can accelerate the healing of symptoms exposed to COVID-19, improve the quality of daily activities and improve health in the Sukarndik Village Community.
Edukasi Bahaya Limbah Tekstil pada Kesehatan di MAS Al-Washliyah 22 Tembung
Authors: Andarwati Rini , Fauzi Zulfa Ismaniar , Noviar Irma
Published: February 2022

The process of industrial pollution of hazardous and toxic waste (B3), especially in the textile industry, can occur directly or indirectly. The direct process is that the pollutant has a direct impact on poisoning so that it interferes with the health of humans, animals and plants or disrupts the ecological balance of water, air and soil. Indirect process, some chemical substances react in the air, water and soil, causing pollution. Batik waste also contains wax (wax). contains chemical compounds that are harmful to health, starting from itching on the skin, interfering with breathing, digestion and cancer. The purpose of this Community Service is to find out the description of knowledge about waste and its health hazards for students at MAS Al-Washliyah 22 Tembung. The method used is a lecture about the impact of waste and its dangers on health and questions and answers as well as the provision of brochures and measuring instruments using a questionnaire. The results of the measurement of knowledge before education resulted in good knowledge of 60%, 20% enough and 20% less. After good education 75% and 25% enough. There is a significant relationship between before and after education p = 0.000. The conclusion in this service activity is that there is an increase in students' knowledge after education.
AKTIVITAS ANTIOKSIDAN DARI DAUN BINTANGUR (Calophyllum inophyllum L.) TERHADAP RADIKAL BEBAS DPPH (1,1 Difenil-2-pikrihidrazil
Authors: Faisal Ahmad Purnawarman , Nasution Pratiwi Rukmana , Wakidi Riza Fahlevi
Published: February 2022

Antioxidants are compounds that can inhibit oxidation reactions by binding to free radicals and highly reactive molecules. Bintangur contains saponins, tannins, flavonoids and alkaloids. In the presence of flavonoids, the purpose of this study is to understand the antioxidant activity of ethanol extracts against DPPH free radicals, and the IC50 parameter has the highest antioxidant activity. Use ethanol to macerate Bintangur leaf powder. Analyze the content of secondary metabolites in ethanol extracts. Use a spectrophotometer to test the antioxidant activity of the obtained extract against DPPH free radicals at a wavelength of 517 nm, and determine the IC50 value. Routine was used as a positive control in this study. The results of three repeated studies showed that the IC50 values ​​of the ethanol extract were 65.49 ppm, 65.76 ppm, and 65.76 ppm, respectively. Average IC50 value is 55.67 ppm.
EVALUASI SEDIAAN MASKER GEL PEEL-OFF KOMBINASI EKSTRAK DAUN MANGGA BACANG (Mangifera foetida)DAN DAUN SALAM (Syzygium polyanthum)
Authors: Putriani Kony , Mardhiyani Dini , Anggraini Lovera
Published: February 2022

Mango Bacang leaves and bay leaves are plants that can be used as ingredients in traditional medicine as natural antibacterials which are believed to help get rid of acne.  Several previous studies also reported that Bacang mango leaves and bay leaves have activity against Staphylococcus aureus, Escherichia coli and Salmonella typhi bacteria.  This study aims to determine the evaluation results of peel-off gel mask preparations that meet the requirements.  The test methods include organoleptic test, pH test, viscosity, homogeneity test and dispersion test.  The test results showed that F1 and F2 were the best formulas with the characteristics of a green-black gel, a characteristic odor of mango Bacang and bay leaves, a viscosity of 1129 cPs and 1135 cPs, pH 4.4 and 4.5.  The dispersion test was 5.1 cm and 5.7 cm and the homogeneity test on the peel off gel mask was homogeneous, there were no fibers, lumps or differences in color when applied to a transparent slide.
GAMBARAN INTERAKSI OBAT PENYAKIT JANTUNG KORONER DENGAN SINDROM METABOLIK PADA PASIEN RAWAT JALAN DI RS TK II DR. SOEPRAOEN MALANG
Authors: Aprilianti Rakhmadani Gadis , Sekti Beta Herilla , Hidayati Lilik Nur
Published: February 2022

Drug interaction is the effect of a drug that is caused when there are two or more drugs that interact and affect the body's response to treatment. The method used in this study is a descriptive study using a cross-sectional observational method with retrospective observations in October - December 2020. Patient data collection was obtained from patient medical records using a purposive sampling technique with inclusion criteria. A total of 89 patients were taken as samples. Data analysis using MEDSCAPE and drugs.com applications. A total of 82 prescriptions have the potential for drug interactions, where the most significant level of drug interaction is moderate level (81.48%, these include aspirin with candesartan and bisoprolol with amlodipine. The most drug interaction is the interaction between aspirin and bisoprolol which is classified as a minor interaction (17.74%). The most frequently used type of drug is bisoprolol (22.18%) and the most frequently used drug class is beta blocker
TINGKAT PEMAHAMAN TENAGA TEKNIS KEFARMASIAN TERHADAP OBAT PATEN DAN OBAT GENERIK DI KOTA PADANG
Authors: Verawaty Verawaty , Dewi Irene Puspa , Kota Fanny Millenia
Published: February 2022

Patent drugs are drugs that still have patent rights and can only be produced by the manufacturer of the patent holder. while generic drugs are drugs whose patents have expired, so that they can be produced by all pharmaceutical companies. The purpose of this study was to determine the level of understanding of the pharmaceutical technical staff of Padang City on patent drugs and generic drugs. This research is a descriptive observational study using data collection instruments in the form of online questionnaires (google forms). The research variable is the respondent's level of understanding of generic and patent drugs. The respondents of this study were Pharmacy Technical Staff of Padang City, aged 20 years, both male and female, as many as 55 respondents. The sampling technique in this study was non-purposive sampling in accordance with the inclusion and exclusion criteria. Determination of the sample size in this study using the Slovin formula with an error rate of 5%. Collecting data by distributing online questionnaires via Google Forms. The data obtained is coded and entered into an Excel worksheet. The results showed that the level of understanding of the pharmaceutical technical staff of Padang City on patent drugs and generic drugs was categorized as sufficient (74.5%).
Структура та зміст методики взаємодії правоохоронних органів з фінансовими установами у сфері протидії легалізації злочинних доходів в Україні
Authors: Стеблянко А. В. , Горобець Н. С.
Published: February 2022

Стаття присвячена питанню необхідності розроблення методики взаємодії правоохоронних органів з фінансовими установами щодо протидії легалізації злочинних доходів в Україні. Проаналізовано структурні елементи методики, до яких віднесено суб’єктів взаємодії, правову основу взаємодії, мету та завдання сторін взаємодії, принципи взаємодії, рівні взаємодії, напрями взаємодії, форми взаємодії, права й обов’язки взаємодіючих сторін, відповідальність суб’єктів взаємодії, критерії оцінювання ефективності взаємодії.
Доброчесність у діяльності поліції зарубіжних країн: правова характеристика
Authors: Ангеленюк А.-М. Ю.
Published: February 2022

У статті проведено аналіз нормативно-правового регулювання доброчесності працівників поліції у правоохоронних органах зарубіжних країни на прикладі Чехії та Румунії. Звернено увагу на позитивні сторони такого досвіду, а саме на законодавче закріплення засад доброчесності Чехії в антикорупційних стратегіях та інших нормативно-правових актах, а також організацію роботи Національного агентства з питань доброчесності Румунії. Запропоновано використовувати методи попередження та запобігання в процесі перевірки на доброчесність працівників поліції України.
Сфера соціально-трудових відносин як об'єкт адміністративно-правового регулювання
Authors: Стахів О. О.
Published: February 2022

У статті окреслено концептуальні підходи до визначення сутності соціально-трудових відносин, установлено причини, що актуалізують необхідність їх вивчення в сучасних соціально-політичних умовах розвитку суспільства. Виокремлено та проаналізовано особливості сфери соціально-трудових відносин як об'єкту адміністративно-правового регулювання. Розглянуто чинники формування сфери соціально-трудових відносин, шляхи їх розвитку, напрями активізації функцій держави щодо приведення змісту цих відносин у відповідність з вимогами ринкової економіки. Обґрунтовано, що умовою і базою для ефективного функціонування системи адміністративно-правового регулювання сфери соціально-трудових відносин є її інформаційне забезпечення. Доведено необхідність підвищення демократизації сфери соціально-трудових відносин на основі оптимального співвідношення їх адміністративно-правового регулювання і саморегулювання.
Правове регулювання оцінки впливу на довкілля
Authors: Костюк Н. П.
Published: February 2022

У статті досліджено правове регулювання оцінки впливу на довкілля, напрямки вдосконалення законодавства оцінки впливу на довкілля, етапи розвитку законодавства про оцінку впливу на довкілля, складові елементи економічного механізму управління природокористування. Запропоновано удосконалити законодавчу базу, використовуючи позитивний досвід Польщі при впровадженні реформи дозвільної системи у сфері промислового забруднення, приведенні звітування підприємств у відповідність до стандартів ЄС. Указано на необхідність запровадження правових механізмів моніторингу за рівнями негативних впливів діяльності зі спеціального природокористування шляхом встановлення обов’язку спеціального природокористувача застосовувати технічні засоби.
Правова природа відносин у сфері медичного туризму
Authors: Подзіров А. О.
Published: February 2022

У статті досліджено правову природу медичного туризму. Встановлено, що медичний туризм та його правове регулювання є міждисциплінарною правовою категорією, на яку поширюється цивільно-правовий, господарсько-правовий та адміністративно-правовий механізми правового регулювання та їх специфічні методи правового регулювання. Обґрунтовано, що найважливішим механізмом правового регулювання суспільних відносин у сфері медичного туризму є адміністративно-правовий, що відображає адміністративно-правову природу медичного туризму. Доведено, що адміністративно-правове регулювання медичного туризму в Україні потребує удосконалення шляхом напрацювання спеціальних норм, що регулюють відносини в цій сфері, а також закріплення їх у Законі України «Про туризм», Законі України «Основи законодавства України про охорону здоров’я» та Кодексі України про адміністративні правопорушення.
Адаптивна поведінка як фактор ефективної діяльності уповноваженої особи в умовах епідемії (пандемії)
Authors: Демченко І. О.
Published: February 2022

Стаття присвячена висвітленню адаптивної поведінки як фактору ефективної діяльності уповноваженої особи в умовах епідемії (пандемії). Наголошено, що трансформація умов розслідування є закономірним процесом діяльності уповноваженої особи, що обумовлено, зокрема, різноманіттям ситуацій розслідування та шляхів їх вирішення. Зосереджено увагу на таких умовах організації й проведення слідчих (розшукових) дій, як епідемія (пандемія), зокрема й COVID-19. Наголошено, що ефективність діяльності суб’єктів розслідування значною мірою залежить від можливостей пристосування до розглядуваних умов. Адаптацію уповноважених осіб доцільно розглядати з позиції таких складових, як: психологічна, що передбачає можливість діяти в умовах ризику інфікування, організаційна – вміння планувати та проводити розслідування, слідчі (розшукові) дії, тактична – застосовувати існуючі та розробляти нові тактичні прийоми у відповідності до потреб та умов діяльності.
Критерії дотримання балансу суспільних (публічних) та приватних інтересів у національній судовій практиці
Authors: Берназюк Я. О.
Published: February 2022

У статті розкрито критерії дотримання балансу суспільних (публічних) та приватних інтересів у національній судовій практиці. На підставі аналізу практики Верховного Суду автором з’ясовано, що суспільний (публічний) інтерес охоплює такі надважливі сфери, як, зокрема, безпека громадян, захист довкілля, благоустрій населених пунктів, надрокористування, передача земель із державної власності, доступ до публічної інформації, охорона об’єктів культурної спадщини та ін. Доведено, що підставами захисту суспільного (публічного) інтересу в адміністративному судочинстві можуть бути порушення або наявність об’єктивної загрози порушення такого інтересу.
Спосіб учинення погрози або насильства щодо працівника правоохоронного органу як елемент криміналістичної характеристики
Authors: Кобець С. В.
Published: February 2022

У статті досліджено спосіб учинення погрози або насильства щодо працівника правоохоронного органу. Встановлено, що даний елемент є ключовим у структурі криміналістичної характеристики таких кримінальних правопорушень, оскільки зумовлює особливості інших її елементів та виявляє з ними стійкі кореляційні зв’язки. Доведено, що особливості способу вчинення досліджуваних злочинів, зокрема наявність підготовчого етапу та приховання слідів злочину, прямо пов’язані з мотивом протиправних дій підозрюваного. На основі аналізу судово-слідчої практики виявлені найбільш поширені способи вчинення погрози або насильства щодо працівника правоохоронного органу.
Проблемні питання використання знань криміналістики при здійсненні прокурором процесуального керівництва досудовим розслідуванням
Authors: Юхно О. О.
Published: February 2022

У статті розглянуто теоретичні, правові і прикладні проблемні питання щодо процесу о тримання, використання й удосконалення знань криміналістики при здійсненні прокурором процесуального керівництва досудовим розслідуванням. Здійснено вивчення співвідношення кримінального процесуального законодавства 1960 року та чинного КПК України щодо розглянутих у статті проблемних питань і надано відповідну оцінку його результатам. Проаналізовано наукові позиції вчених, представників наукових шкіл, а також результати дисертаційних досліджень щодо порушених проблем. Подано авторське бачення з приводу дискусійних питань та низка пропозицій щодо удосконалення цього напрямку в криміналістиці, експертології, кримінальному процесі та прокурорській діяльності.