bluuebunny/crossref_metadata_2025 huggingface dataset:
Customized Additive Manufacturing in Bone Scaffolds—The Gateway to Precise Bone Defect Treatment
Authors: Zhou Juncen , See Carmine Wang , Sreenivasamurthy Sai , Zhu Donghui
Published: September 2023

In the advancing landscape of technology and novel material development, additive manufacturing (AM) is steadily making strides within the biomedical sector. Moving away from traditional, one-size-fits-all implant solutions, the advent of AM technology allows for patient-specific scaffolds that could improve integration and enhance wound healing. These scaffolds, meticulously designed with a myriad of geometries, mechanical properties, and biological responses, are made possible through the vast selection of materials and fabrication methods at our disposal. Recognizing the importance of precision in the treatment of bone defects, which display variability from macroscopic to microscopic scales in each case, a tailored treatment strategy is required. A patient-specific AM bone scaffold perfectly addresses this necessity. This review elucidates the pivotal role that customized AM bone scaffolds play in bone defect treatment, while offering comprehensive guidelines for their customization. This includes aspects such as bone defect imaging, material selection, topography design, and fabrication methodology. Additionally, we propose a cooperative model involving the patient, clinician, and engineer, thereby underscoring the interdisciplinary approach necessary for the effective design and clinical application of these customized AM bone scaffolds. This collaboration promises to usher in a new era of bioactive medical materials, responsive to individualized needs and capable of pushing boundaries in personalized medicine beyond those set by traditional medical materials.
SALES PERFORMANCE IMPROVEMENT MODEL BASED ON INTRINSIC RELIGION, HALAL PRODUCT KNOWLEDGE, AND SERVICE VALUE CAPABILITY
Authors: Rahmana Irfan , Sudarti Ken , Sofyan Muhammad Athharuddin
Published: September 2023

This study aims to identify the effect of intrinsic religiosity, halal product knowledge, and service value capability on the sales performance value of sharia insurance products. The population of this study was all sharia insurance agents from Prudential insurance in Semarang city. The population in this study was unknown exactly, so the number of samples was calculated using Slovin formula and 150 people were obtained as the sample through the snowball sampling method. Multiple linear regression used analytical tool in analysing the value of the research quantitative data. This study has succeeded in proving that sales performance of sharia insurance salesmen can be realized through service value capability, intrinsic religiosity and Halal Product Knowledge. The results of this study are very useful for strengthening the halal ecosystem by strengthening "people" who are very important in-service companies including sharia insurance services. Furthermore, the capability of salesmen in delivering service value will be a solid basis of differentiation for strengthening the competitive advantage of sharia insurance.
The use of distal femoral venous access for pulmonary vein cryoballoon ablation and left atrial appendage occluder implantation: randomized study design and preliminary results
Authors: Abdullaev A. M. , Davtyan K. V. , Topchyan A. G.
Published: September 2023

Aim. This study aims to compare the results of the distal femoral access with the classic approach in patients undergoing pulmonary vein cryoballoon ablation and left atrial appendage occluder implantation.

Methods. The primary results of the 1:1 randomized single-center study are presented. The study group recruited 47 patients who underwent the catheter-based procedure using ultrasound-assisted distal femoral access. 38 patients with traditional ultrasound-guided proximal femoral access were involved in the control group.

Results. Total 85 patients were included: 47 in the study group and 38 in the control group. The median age was 61 years, and pulmonary vein cryo-ablation was performed in 84%. 95% of patients were taking direct oral anticoagulants. In the study group, the most frequent topographic and anatomical variant was the location of the superficial femoral vein on the lateral side from the artery (81%), whereas in the control group it was on the medial side (81%). The median access time was 30 s in the study group for the right leg and 35 s for the left leg. In the control group, access time was 33 s and 39 s for the right and left leg respectively. Unintentional arterial puncture occurred more frequently in both groups when the vein was fully overlapped by the artery for both right and left legs, but the differences were statistical unsignificant (p>0.05 and p=0.09 in the main group, p=0.24 and p=0.72 in the control group). In a correlation analysis, neither body mass index (p=0.19) nor femoral circumference (p=0.19 for right and p=0.06 for left legs) influenced the access time and did not increase the number of unintended arterial punctures. Two patients in the control group required additional manual hemostasis. There was no postprocedural venous thrombosis in both groups. Back pain was observed only in patients in the control group.

Conclusion. The efficacy and safety of the distal femoral access approach are comparable to the traditional proximal approach. Earlier postprocedural activation of patients can help improve quality of life.
Sistema de información gerencial como estrategia de éxito organizacional en las empresas del sector salud
Authors: De-Armas Lina María , Chirino-García Raysa Chiquinquira
Published: September 2023

La presente investigación tuvo como objetivo analizar los sistemas de la información gerencial como estrategia de éxito organizacional en las empresas del sector salud. Metodológicamente, la investigación tiene paradigma positivista, utilizando el enfoque cuantitativo, de tipo explicativa con diseño de campo no experimental, transeccional o transversal bajo el enfoque cuantitativo. Los resultados demostraron que casi nunca se plasma la misión como propósitos concretos a corto o mediano plazo, para alcanzar los objetivos planteados, o cuenta en su estructura organizacional el departamento de compra, carecen un sistema de información integrado. En conclusión, se mantiene una importancia moderada en cuanto a los tipos de competencias al reconocer los activos intangibles, debido a que las IPS, a veces valoran los conocimientos específicos y las habilidades/ cualidades de los empleados para su creación de valor; las competencias en las empresas del sector salud no están cumpliendo cabalmente sus funciones como instituciones de salud.
Compromiso laboral y productividad en el campo editorial
Authors: Socorro-Pérez Carolina , Leal-Guerra Martin
Published: September 2023

La investigación tuvo como propósito general proponer una teoría sustantiva sobre el compromiso laboral y la productividad en el campo editorial. La metodología utilizada fue un análisis cualitativo de datos desarrollado a través de la teoría fundamentada y el método de comparación continua de Glaser y Strauss (1967). En cuanto a los resultados obtenidos, se generó una teoría que emergió sobre compromiso laboral integrado por cuatro (4) categorías: Eficiencia, estabilidad laboral, liderazgo y participación, cada una de ellas a su vez contiene propiedades o subcategorías que las describen. En relación a productividad, se identificaron a su vez cuatro (4) categorías: Atención al cliente, evaluación de desempeño, situación país y proactividad. En conclusión, se observó de una red de relaciones entre categorías y subcategorías de ambos conceptos centrales, implicando que existe una vinculación que involucra al compromiso laboral como potenciador de la productividad en la empresa editorial.
Munitibar eta inguruko azentu ereduaz
Authors: Gaminde Iñaki
Published: September 2023

Artikulu honetan Munitibar eta beronen inguruko herri batzutako azentu sistimen deskripzioa egiten da. Deskripzio hauek egiteko fonetika laborategian lortutako datu akustikoak oinarritzat hartzen dira. Hemen aipatzen diren herri guztietan doinu- azentu sistimak aurkitzen ditugu. Izen, adjetibo, deklinabide, aditz aspektuak eta gainerako kategoria batzuren azentu erregelak deskibatzen dira. Bestetik, azentuarekin erlazioa daukaten fonologiaren gainerako erregela batzu ere deskribatzen dira.
La sufijación «-dana» y «-dirana» en la toponimia de Amescoa
Authors: García de Albizu Balbino
Published: September 2023

El autor ha realizado una recogida exhaustiva de topónimos con terminación en "dana" y "dirana" en la documentación amescoana de los siglos XVII al XIX y señala el criterio de precisión locativa como posible determinante de su uso. Estos parasufijos fueron objeto de estudio por parte de L. Michelena ("Algunos nombres de Contrasta", ASJU XIX-2, 1985, 595-602) y posterior comentario por I. Segurola ("Notas de Toponimia Amescoana", ASJU XXI-1, 1987, 265-275). Contrasta (Valle de Arana, Alava) es limítrofe con el extremo occidental del Valle de Améscoa (Navarra).
Die Ordnung der Affekte. Frömmigkeit als Erziehungsideal bei Erasmus von Rotterdam und Philipp Melanchthon
Authors: Müller Ralf
Published: September 2023

In der vorliegenden historischen Studie wird erstmals das in der Frühen Neuzeit allgegenwärtige Erziehungsideal der Frömmigkeit systematisch erschlossen und im Kontext von Theologie, Anthropologie und Affektenlehre verortet. Im Kontext der Affekttheorien gewinnt der Frömmigkeitsbegriff an Tiefe und wird für pädagogische Fragestellungen fruchtbar gemacht. Zugleich finden die Affekttheorien des 16. Jahrhunderts in der theologischer Anthropologie ihren legitimen Ort. Der Autor analysiert, auf welchen Grundlagen die Erziehung der Affekte im christlich-konfessionellen Kontext des 16. Jahrhunderts beruhte. Das Emanzipationspotential wird dabei ebenso sichtbar wie immanenter (Selbst-)Optimierungs- und Anpassungsdruck. Untersucht werden zwei der wichtigsten Protagonisten der Pädagogik des 16. Jahrhunderts: Erasmus von Rotterdam und Philipp Melanchthon. Damit wird zugleich die konfessionelle Ausdifferenzierung der Frömmigkeitspädagogik und der Affektregulierung in den Blick genommen. Hier fördert die Untersuchung entscheidende, in der jeweiligen Anthropologie begründete Unterschiede zu Tage. Die Arbeit erschließt die Grundlagen für eine Frömmigkeitsforschung aus pädagogischer Perspektive. Frömmigkeit erscheint dabei als ein vielschichtiger Begriff mit großem Potential zum Verständnis der Pädagogik des 16. und 17. Jahrhunderts. (DIPF/Orig.)
Halliday Journals and Holodecks: Audiences and Information in Sci-Fi Fandoms: Papers from the FanLIS 2023 Symposium
Authors: Price Ludi , Robinson Lyn
Published: September 2023

Editorial introduction to the proceedings
A Case Study of an English Teacher's Transformative Learning Journey: Roles Played by Adult Learners
Authors: Liu Fengcun , Li Shumei
Published: September 2023

Transformative learning is an emerging and unique learning theory for adults. Foreign adult education scholars, represented by Mezirow, have produced significant research results in this field. However, research in this area in China is relatively lacking. This paper interprets the personal story of an English teacher through six stages and combines transformative learning theory to position the roles of adult learners in transformative learning. The author believes that adult learners today must take on six missions and play the roles of discerners, reflectors, communicators, integrators, aspirers, and resilient individuals in the transformative learning process.
Kentsel Bellek Unsurları Olarak Görsel İletişim Ögeleri
Authors: EKER Cihangir , AKTAŞ Özgür
Published: September 2023

Kentler, toplumsal yaşamın sürdürüldüğü büyük ve kolektif yaşam alanlarıdır. Tarımsal olmayan üretimin yapıldığı, kontrol fonksiyonlarının toplandığı, belirli büyüklük, heterojenlik ve bütünleşme düzeylerine varmış bir mekan olan kent (Arslanoğlu, 2000, s. 13), toplumların bir arada yaşama gereksinimleri sonucu ortaya çıkmakta ve bu doğrultuda şekillenmektedir. Kentsel yaşamın sürdürülebilmesi adına kentte oluşturulan her türlü yapı, kentin bir parçası olarak mekana eklemlenmektedir. Mimari yapılar, peyzaj düzenlemeleri, yollar, meydanlar, parklar ve anıtlar gibi pek çok kentsel ögenin bir aradalığıyla kentin kendisi oluşmakta, ayrıca bu yapıların bir aradalığı da kentsel bir belleğin oluşmasına zemin hazırlamaktadır. Bu doğrultuda kent belleğini; kentlilerin belleğinde kente dair yer edinmiş görüntüler bütünü olarak tanımlamak mümkündür. Mimari ve çevresel düzenlemelerin yanında; kentliler tarafından oluşturulan ve kent mekanında sürekli olarak deneyimlenen tabela, yönlendirme ve bilgilendirme levhaları, giydirilmiş ulaşım araçları ve mekansal grafik düzenlemeleri gibi görsel iletişim ögeleri de, kent belleğini oluşturan önemli unsurlar olarak karşımıza çıkar.

Kent belleğine dahil olan görsel iletişim ögelerinin belirlenerek bu ögelerin doğru, anlaşılabilir ve bütünsel bir dille tasarlanmasının önemini vurgulamanın, kentli tarafından sahiplenilen ve kolay imgelenebilen kentlerin ortaya çıkmasına katkıda bulunacağı öngörülmektedir. Dolayısıyla araştırmanın amacı, kentsel belleği oluşturan unsurlardan olan görsel iletişim ögelerinin kent belleği içindeki yerinin vurgulanmasıdır. Araştırma literatür taramasına dayalı betimsel bir çalışmadır. Çalışmanın kentteki gündelik yaşamı kolaylaştıran görsel iletişim ögelerinin, kent belleğini oluşturan unsurlar arasındaki konumunun ve öneminin anlaşılabilmesi açısından önemli olacağı düşünülmektedir.
Ekoloji Temalı Expoların Sürdürülebillir Kalkınma Anlayışı Üzerine Bir İnceleme: Milano ve Antalya Expo
Authors: HÜR Simge , BİRER Emel
Published: September 2023

Expolar, dünyanın tüm ülkelerini ilgilendiren sorunlara yanıt aramaları sebebiyle küresel ölçekte önemli sayılan ortak kentsel platformlardır. Son yıllarda giderek artan çevre problemleri sebebiyle expolara tema olan ekoloji konusu, sergi ve etkinlik mekanlarının da sürdürülebilir mekanlar olmasını gündeme getirmiştir. 20.yüzyıl expolarında inşa edilen bu mekânların kentle ve ziyaretçiyle etkileşiminin expo sonrasında da devam ettiği ve kente miras kaldığı görülmektedir. Bu makalenin amacı; expoların sürdürülebilir bir bakış açısıyla tasarlanmasında belli kriterlerin oluşturulması ve yapılacak analizler çerçevesinde teorik bir kavramsal altlık oluşturularak söz konusu kentsel alanların planlanmasının önemini vurgulamaktır. Makale “ekoloji temelli expoların mimari yaklaşımı sürdürülebilir olmalıdır” hipotezine dayanmaktadır. Yöntem olarak ortak temaları ekoloji olan yurt içinde ve yurt dışında düzenlenen iki farklı exponun sürdürülebilir kalkınmaya dayalı tematik, mekânsal ve sosyal yaklaşımları içerik analizi yapılarak karşılaştırılmıştır. Milano Expo ve Antalya Expo örnek çalışma alanlarının betimsel analizlerinden elde edilen bulguların, benzer konularda yürütülecek kentsel mekân tasarımları için yol gösterici olması beklenmektedir. Sürdürülebilir expo tasarımlarının, mimari tasarımın nihai yaşamla örtüşmesi, kente atık değil simge yapılar bırakması, doğal çevrenin korunması, yeşilin arttırılma çabalarının gerçekleştirilmesi, kentin gelecek projeksiyonuna uygun bir biçimde tasarlanmasına katkıda bulunması ile sağlanacağı sonucuna varılmıştır.
A New Direction of Learning Science of Kalam in State Islamic University
Authors: Damanik Nurliana , Surya Maulana Andi
Published: September 2023

This article aims to explain the development of learning kalam science, which has become one of the mandatory subjects for all study programs at State Islamic Religious Universities (PTKIN). To understand the new direction of kalam science learning, this research focuses on several formulations, such as the trajectory of kalam science learning, the orientation, and the inclusiveness of kalam science learning at PTKIN. This research uses qualitative research with a case study approach. Data sources consist of lecturers and students involved in learning natural sciences. Observation, interviews and documentation were carried out for data collection. Data analysis with stages of categorization, interpretation and presentation. The findings of this research explain that the learning trajectory of natural sciences at PTKIN has shifted from the IAIN era, which was ideological-subjective, to the UIN period, which was more ideological-objective. Meanwhile, the orientation of learning kalam sciences has also changed from being focused on preaching to scientific development. The new direction of learning natural sciences at PTKIN has demonstrated inclusive learning, characterized by accepting differences and finding common ground and reason among students. This research confirms that the inclusive attitude of learning kalam science has positively impacted creating a harmonious society amidst disagreements.
Implementasi Augmented Reality Sebagai Media Promosi Pada Lesehan Kalisari Dengan Metode Based Marker Tracker
Authors: Tafakkur Biyas Ola , Kharisma Lalu Puji Indra , Rizal Ahmad Ashril , Abdurahim Abdurahim
Published: September 2023

Multimedia, as an information technology product, has the advantage of attracting the imagination and interest of its users.  One of the multimedia products whose development is quite widely accepted by most people is augmented reality (AR).  With the support of technology, Augmented Reality can combine the real world with the visual world.  This study aims to design and build an android-based application using augmented reality technology with the Based Marker Tracker method as an alternative promotional media so that various food/beverage products available at restaurants or Lesehan Kalisari can be more attractive to customers.  This application uses Vuforia SDK software, Unity3D with C# programming language, and Blender 3D to create 3D shapes from food/beverage products.  This research uses the waterfall development method or what is often referred to as the classic life cycle.  This research produces an android-based augmented reality application that can display 3D forms of food/beverage products on the menu list.  With this application, it is hoped that it can become an alternative promotional media that increases the number of customers.
ANALISIS PERUBAHAN PENGGUNAAN LAHAN KOTA TOMOHON PROVINSI SULAWESI UTARA (The Land Use Change Analysis of Tomohon City, North Sulawesi Province)
Authors: Engel Lord Mogi Mayheard , Katiandagho Theodora , Pakasi Sandra
Published: September 2023

This study aims to describe and determine the extent of changes in agricultural to non-agricultural land use from 2012 to 2021 in Tomohon City, to analyze the factors that influence changes in agricultural to non-agricultural land use in Tomohon City and to identify and analyze the efforts implemented. to control changes in land use from agriculture to non-agriculture in Tomohon City. This research was conducted in Tomohon City. The data used in this study are primary data and secondary data. Primary data was obtained from interviews, while secondary data was obtained from BAPPEDA, BPS, District Officials, Related Agencies and Library Studies. Methods of data analysis using Qualitative Descriptive Analysis and Overlay Method. The results showed that land use in 2012 was dominated by Green Open Space land use with a percentage of 76.05% and a land use area of ​​11279.3 ha. Land use in 2021 is dominated by Green Open Space land use with a percentage of 74.90% and an area of ​​land use reaching 11155.52 ha.
ANALISIS USAHATANI SELADA HIDROPONIK SKALA RUMAH TANGGA DI KELURAHAN KAKASKASEN II KECAMATAN TOMOHON (Analysis of Household-Scale Hydroponic Lettuce Farming in Kakaskasen II Village, Tomohon Sub-District)
Authors: Grancya Manongko Kezia , G. Tangkere Ellen , E. Loho Agnes
Published: September 2023

The purpose of this study is to analyze household-scale hydroponic lettuce farming in Ka-kaskasen II Village, Tomohon District. This research was conducted for 3 months from March to May 2022. The study location was in Kakaskasen II Village, Tomohon District. The data used in this study were primary and secondary data. Primary data were obtained through a questionnaire that had been prepared, and the respondents in this study were owners of hydroponic lettuce businesses in Kakaskasen II. Secondary data were obtained from related institutions and literature related to the study.Based on the processed hydroponic lettuce farming data, a revenue of Rp.3,393,966 was ob-tained, supported by an R/C Ratio value of 3.11, which means that for every Rp.1 expenditure, hy-droponic lettuce farming will generate revenue of Rp.3.11. Break Even Point analysis in this case can be seen from two sides, namely the production quantity/BEP (Q) and the selling price/BEP (Rp). Hydroponic lettuce farming in this study obtained (Q) of 7.6 and (Rp) of Rp.383,264.84, so hydro-ponic lettuce farming in Kakaskasen II is at the break-even point, where the farming does not make a profit but also does not incur a loss.
ANALYZING THE IMPACT OF CAR, NIM AND NPL ON ROA OF BANKING COMPANIES (AN EMPIRICAL STUDY ON BEI LISTED COMPANIES)
Authors: Mandagie Yuana
Published: September 2023

This research aims to investigate the influence of CAR, NIM, and NPL on ROA of banking companies listed in the Indonesia Stock Exchange (ISX) during the period of 2013 to 2017 in accordance with the criteria of Bank Indonesia. This empirical study employs multiple regression in its data analysis. The model is used to describe the influence of independent variables to the variables simultaneously. The results conclude that the ratio of financial performance in the CAR and NIM banking companies has a positive and significant effect on ROA. This study found that NPL has a significant negative impact on ROA in the banking business while others are positive. Moreover, the higher the CAR and NIM of a bank, it will cause an increase in ROA in the company; the more NPL of a bank increase, the ROA will be decreased. In general, the influence of these three independent variables on ROA in the banking company for 54.6% and included in the category of being.
The WIDER GAP BETWEEN IFRS 9, 15, AND 16 WITH THE TAX RULES: CHALLENGES FOR MANAGEMENT ACCOUNTANTS IN INDONESIA
Authors: Ahalik Ahalik
Published: September 2023

Three accounting standards was effectively valid in Indonesia on January 1, 2020. These are  financial accounting standard IFRS 9, 15, and 16 or PSAK 71, 72, and 73. PSAK 71 or IFRS 9 is about financial instruments, PSAK 72 or IFRS 15 is about revenue from contract with customer, and PSAK 73 or IFSR 16 is about leases.  There are some significant changes of these standards due to it replacing many standards previously. These standards adopted International Financial Reporting Standard (IFRS) that has principle basis. Principle basis is different with ruled basis whereas tax authorization uses ruled basis. The gap between accounting standards and taxation is wider currently. These differences is challenging for management accountant. Management accountant should accommodate this gap by more understanding about the differences and spreading the information for both internal and external. Literature basis is used for this research,  we don’t use the real data from companies and it becomes the limitation of this research. Grounded method is used for data analysis. The result of this research that there are significant differences between IFRS 9, 15, and 16 with tax regulation.
An EXPLORATORY STUDY OF AIRPORT TRAVEL RETAIL SERVICE QUALITY AND ITS IMPACT ON AIRPORT REVENUES
Authors: Adi Nugroho  , Arsan Bayu
Published: September 2023

As one of business entity engaged in airport services, Bali Airport is demanded to increase aeronautical and non-aeronautical revenue stream and also its service level. Where the non- aeronautical revenue produced from concessionaire activity in the airport terminal needs to have the right strategy.This study aims to investigate key atributes of the Service Quality of Travel Retail and analyze the influence of the Service Quality of Travel Retail on Non-Aeronautical Revenue. By using SmartPLS 3.0, the results of research showed that there was a low influence of the Service Quality of Travel Retail on Revenue performance.The research method used was quantitative design by distributing questionnaires to 160 respondents of Bali Airport passengers. The analysis process used was descriptive and validation by using SEM Partial Least Square (PLS) method

Keywords :Service quality of travel retail, Bali Airport, Non-Aeronautical Revenue, revenue performance
ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA INDUSTRI SUB SEKTOR PAKAN TERNAK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2018
Authors: Yenni Pinta Mardasari  , Hotman Fredy  , Lailah Fujianti
Published: September 2023

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan berdasarkan rasio likuiditas, solvabilitas dan profitabilitas antara sub sektor pakan ternak yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dalam penelitian ini digunakan jenis penelitian kuantitatif dengan menggunakan studi deskriptif. Teknik analisis data menggunakan analisis rasio yang dihitung dengan menggunakan Excel for Windows. Hasil penelitian rasio likuiditas yang diukur dengan Current Ratio dan Quick Ratio membuktikan bahwa kinerja current ratio dinyatakan baik dengan rata-rata rasio sebesar 168,65% > 200%. Kinerja solvabilitas yang diukur dengan Debt to Equity Ratio dan Debt to Assets Ratio membuktikan bahwa debt to equity ratio dinyatakan buruk dengan rasio sebesar 134,01% > 100%. Sedangkan kinerja debt to assets ratio dinyatakan baik dengan rasio sebesar 55,17% < 100%. Selanjutnya untuk kinerja profitabilitas yang diukur dengan Return On Assets dan Net Profit Margin membuktikan bahwa kinerja return on assets dinyatakan buruk dengan nilai rata-rata rasio sebesar 3,21% < 5. Demikian pula kinerja net profit margin dinyatakan buruk dengan rata-rata rasio sebesar 1,50% < 5%.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2017-2019
Authors: Yolanda Adlena , Hotman Freddy  , Mira Munira
Published: September 2023

Abstrak

Penelitian ini bertujuan untuk menguji pengaruuh Profitabilitas dan Solvabilitas terhadap Income Smoothing. Populasi penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jumlah sampel penelitian ini adalah 12 perusahaan. Analisis yang dilakukan dalam penelitian ini adalah uji statistik deskriptif, uji normalitas dan uji hipotesis. Alat ukur yang digunakan untuk analisis ini adalah program EVIEWS versi 10. Hasil penelitian menunjukkan bahwa uji parsial (Uji t) Return on Asset dan Net Profit Margin berpengaruh terhadap Income Smoothing masing-masing (0,0000<0,05) sedangkan Debt to Equity Ratio tidak berpengaruh terhadap Income Smoothing dengan nilai probabilitas (0,7383>0,05). Uji simultan (Uji F) menunjukkan bahwa variable Return on Asset, Debt to Equity dan Net Profit Margin secara bersama-sama berpengaruh terhadap Income Smoothing dengan nilai probabilitas (0,00002<0,05).

Kata Kunci:

Profitabilitas, Solvabilitas, Return On Asset, Return On Equity, Net Profit Margin, Debt to Asset Ratio, Debt to Equity Ratio dan Income Smoothing.
PREDIKSI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA MENGUNAKAN ANALISA LOGIT
Authors: Shinta Budi Astuti  , Eka Sudarmaji  , Alexandro Ravael Maskim
Published: September 2023

Abstrak

Opini audit going concern merupakan suatu opini auditor yang dikeluarkan untuk memastikan bahwa suatu perusahaan dapat mempertahankan kelangsungan hidup usahanya. Penelitian ini memberikan bukti empiris perihal faktor-faktor yang mempengaruhi penerimaan opini audit going concern. Variabel yang digunakan dalam penelitian ini adalah rasio profitabilitas, rasio solvabilitas,dan ukuran perusahaan. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pengambilan sampel dalam penelitian ini menggunakan purposive judgement sampling method. Total perusahaan yang menjadi sampel adalah 128 perusahaan. Data yang digunakan merupakan data sekunder yang berupa laporan keuangan tahunan perusahaan yang telah diaudit yang dapat diakses melalui website resmi Bursa Efek Indonesia. Alat analisis yang dipakai dalam penelitian ini adalah binary logistic regression. Hasil penelitian ini menunjukan bahwa rasio profitabilitas, rasio solvabilitas, dan ukuran perusahaan berpengaruh signifikan terhadap penerimaan opini audit going concern.

Kata Kunci : opini audit going concern, rasio profitabilitas, rasio solvabilitas, ukuran perusahaan
ANALISIS PERBEDAAN KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDes) SEBELUM DAN PADA MASA PANDEMI COVID 19 (Studi Kasus Pada BUMDes yang terdaftar di BUMDes.id Periode 2019-2020)
Authors: Ridwan Tanzila , Lailah Fujianti  , Ameilia Damayanti
Published: September 2023

Tujuan dari penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan pada Badan Usaha Milik Desa (BUMDes) sebelum dan pada masa pandemic covid-19. Metode yang digunakan adalah purposive sampling. Dengan menggunakan data laporan keuangan Badan Usaha Milik Desa (BUMDes) yang terdaftar di BUMDes.id tahun 2019-2020, yang terdiri dari 12 BUMDes dengan periode pengamatan 2 tahun sehingga jumlah sampel yang diperoleh sebanyak 24 data. Proses analisis data yang dilakukan terlebih dahulu adalah statistic deskriptif dan selanjutnya dilakukan pengujian hipotesis. Uji hipotesis dilakukan dengan uji paired sample test dan wilcoxon signed rank test. Penelitian ini dengan menggunakan SPSS versi 26 menunjukan hasil bahwa rasio solvabilitas (DER) tidak terdapat perbedaan sebelum dan pada masa pandemic covid-19, rasio solvabilitas (DAR) tidak terdapat perbedaan sebelum dan pada masa pandemic
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan BUMN yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)
Authors: Yuvianita Maria , Ahmar Nurmala , Mandagie Yuana
Published: September 2023

Penelitian ini bertujuan untuk menganalisis pengaruh antara pengungkapan Corporate Social Responsibility (CSR) dan profitabilitas (GPM) terhadap nilai perusahaan (PBV) pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017 – 2020. Sampel dalam penelituan ini berjumlah 10 perusahaan yang diambil dengan menggunakan teknik purposive sampling. Pengungkapan CSR diukur menggunakan kriteria GRI Index, profitabilitas diukur menggunakan gross profit margin (GPM), sedangkan nilai perusahaan   diukur   menggunakan price book value (PBV). Penelitian ini menggunakan analisis Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan bantuan program SmartPLS 3.3.3. Hasil penelitian ini menunjukkan bahwa: 1) pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap nilai perusahaan, 2) profitabilitas berpengaruh signifikan terhadap nilai perusahaan, 3) pengungkapan Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap profitabilitas.
ANALISIS RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA SITUASI PANDEMI COVID-19 PERIODE 2017-2021 (Studi Kasus Pada PT. Mitra Keluarga Karyasehat Tbk)
Authors: Ilham Khoirul Anwar  , Harsono Hindradjid , Ambarwati Sri
Published: September 2023

Tujuan penelitian ini untuk mengetahui perubahan laba perusahaan PT. Mitra Keluarga Karyasehat Tbk., dinilai melalui analisis rasio keuangan (rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas, dan rasio nilai pasar) pada tahun 2017-2018. Penelitian ini menggunakan metode deskriptif kuantitatif. Penelitian deskripsi kuantitatif tidak dimaksudkan untuk melihat dan menemukan hubungan antara variabel bebas dan variabel terikat atau untuk membandingkan dua variabel dalam rangka menemukan sebab akibat. Hasil penelitian menunjukkan bahwa analisis rasio keuangan PT. Mitra Keluarga Karyasehat Tbk., dapat menilai perubahan laba yang terjadi kecuali pada rasio likuiditas yang setiap tahunnya selalu menurun karena aktiva lancar dan utang lancar yang selalu mengalami peningkatan. Perubahan laba pada tahun 2017-2018 sebelum pandemi covid-19 berlangsung mengalami penurunan. Perubahan laba pada tahun 2020-2021 saat pandemi covid-19 berlangsung mengalami peningkatan.

Kata kunci: analisis rasio keuangan, perubahan laba
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Authors: Selviani Melda , Fredy Hotman , Shinta Budi Astuti
Published: September 2023

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, ukuran perusahaan dan struktur kepemilikan terhadap ketepatan waktu penyampaian laporan keuangan tahunan. Proksi dari masing-masing variabel independen adalah return on asset (ROA), current ratio, ukuran perusahaan diukur dengan proksi logaritma natural (Total Aset) dan struktur kepemilikan diukur dengan proksi kepemilikan saham institusional. Data yang digunakan dalam penelitian ini adalah data sekunder, berupa laporan keuangan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia. Populasi yang digunakan adalah perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan periode penelitian selama 3 tahun yaitu 2018-2020. Sampel penelitian berjumlah 21 perusahaan yang memenuhi kriteria sampel dengan menggunakan metode purposive sampling. Regresi logistik digunakan untuk melakukan pengujian hipotesis dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan variabel likuiditas dan struktur kepemilikan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
ANALISIS PENGARUH FAKTOR-FAKTOR KUALITAS PELAYANAN DAN TEKNOLOGI INFORMASI TERHADAP KEPUASAN PELANGGAN JASA TRANSPORTASI PADA KRL COMMUTER LINE JABODETABEK (STUDI KASUS PADA MAHASISWI REGULER KHUSUS FEB UNIVERSITAS PANCASILA)
Authors: Lidya Lidya Oktavia , Harimurti Wulandjani  , Dian Riskarini
Published: September 2023

Penelitian ini bertujuan untuk menganalisis dan menguji: (1) faktor-faktor kualitas pelayanan berpengaruh secara parsial terhadap kepuasan pelanggan kereta api Commuter Line (2) teknologi informasi berpengaruh secara parsial terhadap kepuasan pelanggan kereta api Commuter Line. (3) faktor-faktor kualitas pelayanan dan teknologi informasi berpengaruh secara simultan terhadap kepuasan pelanggan kereta api Commuter Line.Teknik penelitian ini menggunakan teknik penelitian angket (kuesioner). Populasi pada penelitian ini adalah Mahasiswi reguler khusus FEB Universitas Pancasila .Teknik pengambilan sampel menggunakan metode Slovin dengan jumlah sampel sebanyak 75 orang. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. sedangkan untuk analisis data menggunakan metode regresi linier berganda Hasil penelitian ini menunjukkan bahwa: (1) terdapat pengaruh langsung positif dan signifikan kualitas pelayanan terhadap kepuasan pelanggan KRL Commuter Line (2) terdapat pengaruh positif dan signifikan teknologi informasi terhadap kepuasan pelanggan KRL Commuter Line(3) variabel kualitas pelayanan dan teknologi informasi secara simultan berpengaruh secara positif dan signifikan terhadap kepuasan pelanggan KRL Commuter Line (4) Kepuasan pelanggan dipengaruhi oleh kualitas pelayanan dan teknologi informasi sebesar 62.8 %, sedangkan 37.2 % dipengaruhi oleh variabel lain diluar model yang diteliti.Tujuan penelitian ini adalah untuk mengetahui pengaruh harga dan kualitasproduk
PENGARUH KOMPETENSI, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DITJEN PPKTRANS KEMENDESA PDTT
Authors: Hapsari Iftita , Lies Putriana  , Tia Ichwani
Published: September 2023

Penyelenggaraan tugas pemerintah dan pembangunan nasional sangat tergantung pada kinerja Pegawai Negeri Sipil (PNS). PNS memiliki tugas memberikan pelayanan kepada publik secara professional untuk memajukan kesejahteraan masyarakat. Salah satu dari pelayanan publik yang cukup penting adalah Direktorat Jenderal Pembangunan dan Pengembangan Kawasan Transmigrasi pada Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi. Dalam rangka pencapaian target kinerja dalam instansi, maka diperlukan pegawai yang kompeten, disiplin dan lingkungan kerja yang kondusif agar dapat meningkatkan kinerja pegawai. Tujuan dari penelitian ini adalah untuk mеngеtаhui pеngаruh kompetensi, disiplin kerja , lingkungаn kеrjа terhadap kinerja pegawai DITJEN PPKTRANS KEMENDESA PDTT. Jеnis pеnеlitiаn ini pеnеlitiаn kuantitatif dengan metode deskriptif. Responden  dalam  penelitian  ini  adalah  PNS  di  Kemendesa  PDTT  bagian  DITJEN PPKTRANS yang berjumlah 76 pegawai. Tеknik аnаlisis dаtа dalam penelitian ini yaitu analisis deskriptif dan analisis linier berganda. Hasil penelitian menunujukkan bahwa kompetensi, disiplin kеrjа, dan lingkungan kerja sеcаrа simultаn berpengaruh positif tеrhаdаp kinеrjа pegawai. Sеcаrа pаrsiаl vаriаbеl kompetensi berpengaruh positif terhadap kinerja pegawai, variabel disiplin kerja tidak berpengaruh terhadap kinerja pegawai, dan variabel lingkungan kerja berpengaruh negatif terhadap kinerja pegawai.
PENGARUH KUALITAS PRODUK, HARGA DAN CELEBRITY ENDORSER TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE MSGLOW DI KOTA BEKASI
Authors: Aprilia Risnadyawati , Savitri Laili , Ichwani Tia
Published: September 2023

Bisnis skincare atau kosmetik dari tahun ke tahun semakin meningkat dan menjadi ladang bisnis yang prospektif. Persaingan menjadi ketat dikarenakan banyaknya perusahaan baru yang muncul. Perusahaan perlu menjaga keputusan pembelian konsumennya agar dapat bertahan dalam persaingan bisnis. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas produk, harga, dan celebrity endorser terhadap keputusan pembelian produk skincare MS Glow di Kota Bekasi baik pengaruh secara parsial maupun secara simultan. Metode penelitian dengan menyebarkan kuisoner terhadap 100 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien korelasi, uji koefisien determinasi, uji F, dan uji t. Berdasarkan analisis data dapat disimpulkan pengujian secara simultan maupun secara parsial variabel kualitas produk, harga, dan celebrity endorser berpengaruh terhadap keputusan pembelian produk skincare MS Glow di Kota Bekasi.
Kalimat Majemuk dalam Novel Cahaya di Bawah Cahaya Karya Helvy Tiana Rosa, Benny Arnas, dan Asma Nadia
Authors: Nofrianita Vadria , Marsis Marsis , Fikri Hasnul , Morelent Yetty , Naini Ineng
Published: September 2023

This study discusses how to use compound sentences in the novel “Cahaya di Bawah Cahaya” by Helvy Tiana Rosa, Benny Arnas, and Asma Nadia. The purpose of this research is to describe the use of compound sentences in the novel. The method used in this research is descriptive qualitative method. The data source for this research is the novel “Cahaya di Bawah Cahaya” by Helvy Tiana Rosa, Benny Arnas, and Asma Nadia. Based on the results of data analysis found (1) equivalent compound sentences 64, (2) multilevel compound sentences 21, and (3) mixed compound 32.
El dispositivo digital en la era del capitalismo algorítmico: el caso de ChatGPT
Authors: González Montaño Abraham
Published: September 2023

Los dispositivos digitales, con el desarrollo del capitalismo algorítmico, han irrumpido en todas las esferas de la vida, trayendo consigo la propagación de un objetivo fundamental: modular la existencia de los sujetos a través de un despliegue algorítmico que tendrá por fin el conocer de forma pormenorizada a los usuarios a partir de los datos que comparten en las plataformas virtuales, hasta unirse íntimamente con estos. En este contexto se instala Chat- GPT, reciente dispositivo digital que se configura como una máquina comunicacional sugestiva que induce, interpela, incide y, en definitiva, produce narrativas que se ajustan a las visiones hegemónicas de una época para que así el usuario las haga suyas y, por ende, las reproduzca.
Dynamics of Gendered-Work Inequality in the Power Sector: A Study of IBEDC
Authors: Ushie Ekwuore Monday , Oben Patience Kiwang
Published: September 2023

This study explored gendered work inequality in the engineering and customer service departments of the Ibadan Electricity Distribution Company (IBEDC), by investigating gender inequality forms and causes. The gendered organization theory framed the study, using a descriptive research design. Qualitative data from twenty-seven employee interviews and six management team member interviews were collected. Customer bias and positive discrimination emerged as significant gender inequality forms in customer service, predominantly affecting male workers. Harassment and work prejudice were significant forms in technical/engineering departments, mainly impacting female workers. Socialization and work prejudice were identified as the major causes of gender inequality in both departments. To counter socio-cultural influence, it was suggested that organisations adopt internationally standardised gender diversity policies and implement gender sensitivity training for all staff. Further research should examine gender inequality in two different gendered organisations for deeper insights.
Problems and Prospects of the Nigerian Health Care System
Authors: Raji Sakiru Olarotimi
Published: September 2023

Health care in Nigeria is continually faced with the issue of high demand as its population increases. This demand has consistently met with low accessibility and supply, which is rather devastating to the health system. This study aims to investigate the problems and prospects of the Nigerian health care systems, the extent to which the problem affects the population and what could be done to improve the situation. Secondary data were adopted to generate information relevant to undertake a comparison based data collected from 2013 till 2020. The secondary data were sourced from accessible academic publications, research works and journal from various field of study. The challenges of the Nigerian health sector are numerous and over time have increased due to the increasing population and failure in government policy implementations. Other issues include the reduction in health care sector budget despite the upsurge in insurgency and health hazards such as the COVID-19 pandemic and strike action by health professional over government inability to meet their demands. Increment and more incentives should be given to the medical professionals as a matter of urgency.
La regeneración de baldíos industriales y espacios degradados en Langreo
Authors: Obeso Muñiz Ícaro , Colina Vuelta Arturo
Published: September 2023

This research focuses on the identification of industrial wastelands in Langreo and the strategies employed for their regeneration. The breakdown of the industrialisation production model, characterised by the
concentration of mining and iron and steel activities, introduced economic, social and landscape changes. For all these reasons, Langreo is a clear example of a shrinking city, as it presents the characteristic features that defi ne these cities, such as the loss of population, the cessation of productive activities, processes of environmental and landscape deterioration and urban transformations that are manifested by the presence of industrial wastelands and degraded spaces. The process of regeneration of these spaces is characterised by the lack of planning instruments, the absence of a comprehensive strategy for the whole area and its implementation is therefore the result of the individual initiative of each agent involved.
Editorial
Authors: Cianfanelli Elisabetta
Published: September 2023

This first issue of Fashion Highlight marks the birth of a new journal in the fashion studies landscape, with the aim of sharing advances in scientific research in fashion nationally and internationally, contributing to current and future debates, disseminating original and innovative research, and supporting scenarios under construction in the digital and physical territories of the contemporary. The space of fashion in design cultures in academia is increasingly relevant and recognized, although it is the outcome of a rather recent path, which is nourished by the constant dialogue with historical, social, legal and scientific disciplines. There are many aspects that bring fashion, with its practices and research, closer to other dimensions of the project, such as design and architecture, but equally numerous are the elements of specificity, starting with its connection to the body and the issues of gender identity that this implies. For these reasons, it is important to identify spaces dedicated to the complex territory that characterizes academic fashion research, spaces that Fashion Highlight aims to inhabit, to further strengthen this process of defining identity, of identities.
Fashion as a Practice of Care
Authors: Franzo Paolo
Published: September 2023

The contribution questions the possibility that fashion and its objects can be interpreted as a practice of care, agents capable of stimulating a positive change in the relationship between people, environment and territories. Within the theoretical framework of fashion futuring, the design and social innovation workshop Talking Hands is analysed as a case study of redirection practices, which are expressed in participatory design dynamics, relationships between the subjects of creative and production processes, new narratives and synergies between people and communities.
A New Manufacturing Fashion System
Authors: Denaro Gianni
Published: September 2023

Fourth Industrial Revolution and digital technologies are driving profound transformations within the classical industrial system. Nevertheless, design and production models in Italian fashion system are not much into these type of changes. On the one hand, because of the cultural reasons related to the concept of Made in Italy – which quality is perceived as inextricably linked to the classic way of production. On the other hand, fashion products are difficult to patent, so companies face a lot of knots on legal protection of innovations. This contribution wants to frame the current relationship between Industry 4.0 and Italian fashion system, presenting the state of innovations and limitations. The analysis of this picture will serve to illustrate how design can interact with other disciplines to manage the practices, the approaches and the tools, able to build a new useful design and productive models.
Fashion Libraries
Authors: Trame Ilaria
Published: September 2023

This article represents a reflection extracted and reworked from my MA thesis titled Beyond the Library: A Study of Fashion Documents’ Archival Spaces. With a reflection on the current panorama on the field fashion libraries, this paper aims to unpack the relationship that are at stake between social media archives and fashion libraries at large. Often seen as an unmatchable duality, with the opposition between paper and the digital that seems to be in constant contrast, I aim to demonstrate that the two fields can not only coexist, but also be of mutual benefit for the formation of a more actualised, inclusive and comprehensive definition of ‘fashion library’.
SUSTAINABILITY REPORTING IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
Authors: Hidayati Irma
Published: September 2023

The goal of this study is to find out what has happened and what can be done in the future to improve the reporting on sustainability in Indonesia. Over the past few years, the country has started to develop and implement comprehensive reporting on sustainability. Through various standards, authorities can now effectively benchmark the reports of companies on sustainability. One of these is the regulation issued by the POJK, which requires organizations to submit reports on time and in compliance with the requirements. This has encouraged more researchers to examine sustainability issues. The study was conducted through a systematic review process that was carried out by the PRISMA flow diagram. It covered over 30 papers from 2018 to 2022. The main findings of the review provide a comprehensive view of the trends in the field of research. It also offers recommendations for future studies. The researcher then categorized the research topics into three main themes: sustainability, diversity, and firm value.