bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Struktur Modal Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Subsektor Semen Yang Terdaftar Di Bursa Efek Indonesia
Authors: Agustina Hanna , Sudiyanto Totok , Emilda Emilda
Published: December 2022

ABSTRACTÂ This study aims to examine how much influence the Longterm Debt to Asset Ratio and Debt to Equity Ratio variables have on Corporate Income Tax Payable. Because one of the company's goals is to maximize the welfare of shareholders or investors by obtaining maximum profit.In this study the authors used 3 variables consisting of 2 free variables and 1 bound variable. To collect the data used in this study is secondary data obtained on the Indonesia Stock Exchange at cement subsector companies listed on the Indonesia Stock Exchange in 2015-2019. The analysis method used is multiple linear regression analysis using SPSS Software Version 22.Simultaneous research shows that the Longterm Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER) have no mutual (simultaneous) effect on the income tax of the owed entity. It is partially claimed that the Longterm Debt to Asset ratio (LDAR) and Debt to Equity Ratio (DER) have no effect on the income tax of the owed entity, and for the Longterm Debt to Asset Ratio (LDAR) and debt to equity ratio (DER) have no significant effect. Then 32.4% of corporate income tax payable is influenced by free variables, namely Longterm Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), while 67.6% is influenced by other factors.Â Keywords : Longterm Debt to Asset Ratio, Debt to Equity Ratio and Income Tax PayableÂ Â ABSTRAKÂ Penelitian ini bertujuan untuk menguji seberapa besar pengaruh variabel Longterm Debt to Asset Ratio dan Debt to Equity Ratio terhadap Pajak Penghasilan Badan Terutang. Karena salah satu tujuan perusahaan adalah memaksimalkan kesejahteraan pemegang saham atau investor dengan cara memperoleh laba maksimum. Pada penelitian ini penulis menggunakan 3 variabel yang terdiri dari 2 variabel bebas dan 1 variabel terikat. Untuk mengumpulkan data yang digunakan dalam penelitian ini adalah data sekunder yang didapat kan di Bursa Efek Indonesia pada perusahaan Subsektor Semen yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan Software SPSS Versi 22. Hasil penelitian secara simultan menunjukan bahwa Longterm Debt to Asset Ratio (LDAR) dan Debt to Equity Ratio (DER) tidak memiliki pengaruh secara bersama-sama (simultan) terhadap pajak penghasilan badan terutang. Secara parsial menujukan bahwa Longterm Debt to Asset ratio (LDAR) dan Debt to Equity Ratio (DER) tidak memiliki pengaruh terhadap pajak penghasilan badan terutang, dan untuk Longterm Debt to Asset Ratio (LDAR) dan Debt to Equity Ratio (DER) tidak berpengaruh secara signifikan. Kemudian 32,4% pajak penghasilan badan terutang dipengaruhi variabel bebas yaitu Longterm Debt to Asset Ratio (LDAR) dan Debt to Equity Ratio (DER), sedangkan 67,6% dipengaruhi oleh faktor lainnya.Â Kata kunci : Longterm Debt to Asset Ratio, Debt to Equity Ratio dan Pajak Penghasilan Badan Terutang
Analisis Penilaian Tingkat Kesehatan BUMN Pada PT. Waskita Karya (Persero) Tbk Yang Terdaftar Di Bursa Efek Indonesia
Authors: Lestari Juwita Rinda , Saladin Hendry , Arifin Mohammad Aryo
Published: December 2022

ABSTRACTÂ Observation aims to determine the level of health with a financial aspect approach to calculate the financial performance of the BUMN industry PT. Waskita Karya (Persero) Tbk in calculating the ratio is based on the decree of the minister of SOEs KEP-100/MBU/2002. The analytical tool used in the research is descriptive qualitative data method, the object of the research is PT. Waskita Karya (Persero) Tbk, the population of observations is the financial statements of PT. Waskita Karya (Persero) Tbk, the sample in this study is the financial details and profit and loss for the 2018-2020 period. Based on the results of the analysis of the company PT. Waskita Karya (Persero) Tbk on the financial aspects of ROE, ROI, Cash Ratio, Curent Ratio, Collection Periods, Inventory Turnover, Total Own Capital to Total Asset and total assetTurnover in 2018-2020. The total points for 2018 were 53,25% indicating an unhealthy monetary performance with the title â€œBBBâ€, over 2019 a total of 42% points an indicated an unhealthy financial performance with a â€œBBâ€ predicate, and in 2020 a total of 50,15% points shows an unhealthy monetary performance and gets the BBB predicate.Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â  Keywords:Financial Performance, Ratio Of Decree Of The Minister Of SOE No.KEP-100/MBU/2002Â Â ABSTRAKObservasi mempunyai tujuan buat mengetahui tingkat kesehatan dengan pendekatan aspek keuangan untuk menghitung kinerja keuangan industri BUMN PT. Waskita Karya (Persero) Tbk pada perhitungan rasio bersumber pada Surat Keputusan Menteri BUMN No:KEP-100/MBU/2002. Alat penganalisisan yang digunakan dalam penelitian yaitu metode data deskriptif kualitatif, objek dalam penelitian yaitu PT. Waskita Karya (Persero) Tbk, populasi observasi ialah laporan keuangan PT. Waskita Karya (Persero) Tbk, sampel dala penelitian yaitu perincian keuangan dan laba rugi periode 2018-2020. Berdasarkan hasil analisis perusahaan PT. Waskita Karya (Persero) Tbk atas aspek keuangan ROE, ROI, Rasio Kas, Rasio Lnacar, Collection Periods, Perputaran Persediaan, Total Modal Sendiri terhadap Total Asset, dan Perputaran Total Asset pada tahun 2018-2020. Total poin untuk tahun 2018 53,25% menunjukkan kinerja moneteryang kurang sehat dengan predikat â€œBBBâ€, tahun 2019 total poin 42% menunjukkan kinerja keuangan yang kurang sehat dengan predikat â€œBBâ€, dan tahun 2020 total poin 50,15% menunjukka kinerja moneter yang kurang sehat serta mendapatkan predikatâ€BBBâ€.Â Kata kunci : Kinerja Keuangan, Rasio KEPMEN BUMN No.KEP-100/MBU/2002
Pengaruh Laba Akuntansi dan Kewajiban Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Susanti Pera , Mursalin Mursalin , Mulyani Agus
Published: December 2022

ABSTRACTÂ This study aims to determine the effect of accounting earnings and liabilities on stock prices in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The research method used in this study is a quantitative research method. The data analysis model uses multiple linear regression analysis through the classical assumption test, namely the data normality test, multicollinearity, heteroscedasticity test and autocorrelation. In this study, the authors used a sample of 11 companies through purposive sampling. The results showed that partially accounting profit has a significant effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange. Liabilities do not have a significant effect on share prices. and simultaneously (together) accounting earnings and liabilities have a significant effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange.Â Keywords: Accounting Profit, Liabilities, Share PriceÂ ABSTRAKÂ Penelitian ini bertujuan untuk mengetahui pengaruh laba akuntansi dan kewajiban terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Model analisis data menggunakan analisis regresi linier bergandaÂ  melalui uji asumsi klasik yaitu uji normalitas data, multikolinearitas, uji heterokedastisitas dan autokorelasi. Dalam penelitian ini penulis menggunakan sampel sebanyak 11 perusahaan melalui purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial laba akuntansi mempunyai pengaruh signifikan terhadap harga saham pada perusahaan manufakturÂ  yangÂ  terdaftar di Bursa Efek Indonesia. Kewajiban tidak mempunyai pengaruh signifikan terhadap harga saham. dan secara simultan (bersama-sama) laba akuntansi dan kewajibanÂ  pengaruh signifikan terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Â Kata kunci: Laba Akuntansi, Kewajiban, Harga Saham
Pengaruh Opinion Shopping dan Ukuran Perusahaan Terhadap Audit Going Concern Pada Perusahaan Subsektor Batubara Di Bursa Efek Indonesia
Authors: Rosadian Aprizal , Mursalin Mursalin , Fitriansyah Muhammad Aidil
Published: December 2022

ABSTRACTÂ Going concern audits can be influenced by opinion shopping and company size. Opinion Shopping shows the change of independent auditors for the following year if the current year the company gets a going concern audit opinion. The larger the size of the company, the lower the acceptance of going concern audit opinion. This study aims to determine the effect of opinion shopping and company size individually or jointly on going concern audits of coal subsector companies on the Indonesia Stock Exchange (IDX). The data used is secondary data. The population in this study are all coal sub-sector companies on the Indonesia Stock Exchange. The sampling technique used purposive sampling in order to obtain 13 coal sub-sector companies on the Indonesia Stock Exchange during the 2016â€“2020 period. Data collection techniques using documentation techniques. The data analysis technique used logistic regression analysis. Based on the hypothesis test, it can be concluded that individually there is no effect of opinion shopping on going-concern audits, there is an effect of firm size on going-concern audits. Taken together, there is an effect of opinion shopping and company size on going concern audits.Â Keywords: Opinion Shopping, Company Size, Audit Going ConcernÂ Â ABSTRAKÂ Audit going concern bisa dipengaruhi oleh opinion shopping dan ukuran perusahaan. Opinion Shopping menunjukan pergantian auditor independen untuk tahun berikutnya apabila tahun berjalan perusahaan mendapat opini audit going concern. Semakin besar ukuran perusahaan maka semakin rendah penerimaan opini audit going concern. Penelitian ini bertujuan untuk mengetahui pengaruh opinion shopping dan ukuran perusahaan secara individu maupun bersama-sama terhadap audit going concern pada perusahaan subsektor batubara di Bursa Efek Indonesia (BEI). Data yang digunakan yaitu data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan subsektor Batubara di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 13 perusahaan subsektor Batubara di Bursa Efek Indonesia selama periode 2016â€“2020. Teknik pengumpulan data menggunakan teknik dokumentasi. Teknik analisis data menggunakan analisis regresi logistik. Berdasarkan uji hipotesis dapat disimpulkan secara individu tidak ada pengaruh opinion shopping terhadap audit going concern, ada pengaruh ukuran perusahaan terhadap audit going concern. Secara bersama-sama ada pengaruh opinion shopping dan ukuran perusahaan terhadap audit going concern.Â Kata Kunci: Opinion Shopping, Ukuran Perusahaan, Audit Going Concern
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening pada Perusahaan Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2019-2021
Authors: Irawan Sindiani , Widayati Qoriani
Published: December 2022

ABSTRACTÂ The purpose of this study was to examine the effect of profitability and leverage on firm value with dividend policy as an intervening variable. Manufacturing businesses listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 make up the study's population. Purposive sampling is a technique used in the sample selection process. The research data totaled 63 because there were 21 companies in the sample. Sobel test and multiple linear regression were the analysis methods employed. The findings indicate that firm value is influenced by profitability, leverage, and dividend policy all at once. Profitability and leverage, however, have no bearing on dividend policy. While only partially, profitability increases firm value. Dividend policy and leverage have no impact on a company's value. Partially, the dividend policy is unaffected by profitability or leverage. According to the results of the Sobel test, dividend policy has little bearing on how profitability and leverage affect a firm's value.Â Keywords : Profitability, Leverage, Dividend Policy, Firm Value.Â ABSTRAKÂ Tujuan penelitian ini adalah untuk menguji Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Deviden Sebagai Variabel Intervening. Bisnis manufaktur yang terdaftar di BEI dari 2019 hingga 2021 menjadi populasi penelitian. Purposive sampling adalah teknik yang digunakan dalam proses pemilihan sampel. Data penelitian berjumlah 63 karena sampelnya ada 21 perusahaan. Uji Sobel dan regresi linier berganda adalah metode analisis yang digunakan. Temuan menunjukkan bahwa nilai perusahaan dipengaruhi oleh profitabilitas, leverage, dan kebijakan dividen sekaligus. Profitabilitas dan leverage, bagaimanapun, tidak berpengaruh pada kebijakan dividen. Meskipun hanya sebagian, profitabilitas meningkatkan nilai perusahaan. Kebijakan dividen dan leverage tidak berdampak pada nilai perusahaan. Secara parsial, kebijakan dividen tidak dipengaruhi oleh profitabilitas atau leverage. Menurut hasil uji Sobel, kebijakan dividen memiliki sedikit pengaruh pada bagaimana profitabilitas dan leverage mempengaruhi nilai perusahaan.Â Kata Kunci: Profitabilitas, Leverage, Kebijakan Dividen, Nilai Perusahaan
Our New Fragility: Pandemic, Ethics, and the “Biomedical Others”
Authors: Miroshnichenko Maxim
Published: December 2022

This paper is dedicated to the concept of fragility as a constitutive structure of the contemporary subject of the pandemic period. COVID-19 has once again actualized the problems of modern philosophy: the boundaries between human and animal, nature and culture, “self” and “alien”. Based on Levinasian phenomenological ethics, I propose the concept of bioethics as the embodied science of “biomedical Others” — people whose experience cannot be normalized and inscribed in the intersubjective structure of the life world of healthy individuals. The negative consequences of coronavirus for psychophysical health show that during a pandemic every person can become different — by contracting an infection or interrupting habitual social ties due to self-isolation. This proves the work of destructive plasticity — a transformation of the subject in which she becomes radically different, examples of which can be considered not only with the brain injuries or neurodegenerative diseases but also with the consequences of coronavirus. The transformed subject is such a “biomedical Other”, she needs an empathic and hospitable bio-ethics based on an expanded understanding of the boundaries of “self” and “other”. This subject represents the “grounding” of contingency, which has become an important concept of recent philosophy. A brief outline of bio-ethics illustrates an attempt to “phenomenologize” contingency, linking it with the anthropological possibility of plastic transformation, which can have both creative and destructive dimensions. Bioethics works with contingency, without turning it into a metaphysical concept and without trying to fit it into the framework of biomedically drawn normativity. Immune hospitality provides a framework for the acceptance of “biomedical Others” as the realization of the diversity of the forms of human embodiment.
Person in a Smart City: Anthropological Effects and Humanitarian Risks
Authors: Speshilova Elizaveta
Published: December 2022

The article explores the concept of the smart city in terms of semiotics and anthropology. The author analyzes what axiological connotations, existential meanings, and cultural codes are expressed in smart cities, based on a semiotic approach to urban space as a discourse that can be read and interpreted. It is shown that the human being was displaced beyond the urban narrative under the original technological understanding of the smart city, but subsequently the smart city begins to be interpreted taking into account the smart community, with a focus on people and the human dimension of urban space. The example of South Korea's Songdo demonstrates that a smart city that ignores the cultural context and values of its inhabitants is a functional but semiotically unsaturated and lifeless space. The anti-historical characteristic of smart cities is noted as their axiological feature. The past and the disordered, uncomfortable present are evaluated negatively, while the technologically advanced future is idealized and assessed positively. Moreover, the concept of the smart city transforms the cultural opposition of the urban as artificial and the natural as inartificial. Smart cities reconstruct the idea of a “garden city”, relying not on the desire to conquer nature and exploit its resources, but on the necessity and existential healing of human contact with nature. At the same time, the positive anthropological effects of the smart transformation of cities, associated with the optimization of the daily life processes of citizens, are accompanied by certain humanitarian risks. Among such risks the author refers to the increasing “nervous tension” of urban residents caused by the acceleration of the pace of urban life and the complexity of urban technology; aggravation of social inequality and social polarization; reduction of social ties and atomization of subjects. In addition, attention is focused on the fact that the disposal and management of urban data through the use of smart technologies appears as a new form of covert control of society.
Transformation of the Hagiographic Genre in the Russian Court Literature of the Early Modern Times
Authors: Sazonova Lidiya
Published: December 2022

A significant moment in the history of the hagiographic genre falls on the Early Modern Times in Russia (the second half of the 17th – the beginning of the 18th c.). Continuing to serve to didactic goals and to create a «hagiographically enlightened» ideal image, the life of a saint is included in the court Russian literature in the composition of the namesake greeting, a characteristic and extremely popular genre of the epoch. The article demonstrates that the image of the saint, heavenly patron of the sovereign or members of the royal family played an important rolein the spiritual life of Tsars Alexei Mikhailovich and his son Fyodor Alekseevich. The importance of it was reflected in an appeal of the poets to the lives of the saints and especially revered ascetics at the court,in order to create the namesake poetic greetings on the hagiographic basis. The stencil of the medieval genre is eroded. The panegyric glorification of the addressee and the praise to his heavenly patron in the poetic message, permeated through and through with the hagiographic motifs,  is combined with the political actualization of the content of the work.
The Functions of the Cryptography in the Olonets Codex of Incantations of 17th Сentury. 1. Systematization of Data
Authors: Ippolitova Aleksandra
Published: December 2022

The article presents the first part of a study devoted to the analysis of the functions of cryptographic fragments in the Olonets Codex of Incantations of the 17th century. The paper defines a corpus of cryptographic fragments in the Olonets Codex (55 fragments in Russian in 9 records, as well as the cryptography of the word "amen" in another 18 texts). It has been established that cryptography in the Olonets Codex gravitates towards texts of verbal magic, and among them - to incantations of social and interpersonal themes and "forbidden". The positions of the encrypted fragments in the structure of individual records (headers, instructions, incantations themselves) and within the incantations are revealed, fragments of texts with cryptograms are given, and a cryptographic vocabulary is compiled.
Names of Memorial Days in the Traditions of Eastern Serbia: Ethnolinguistic Aspect
Authors: Plotnikova Anna
Published: December 2022

The article examines the terminological vocabulary of one of the stages of funeral and memorial rites, fixed at the border zone of the Slavic and non-Slavic traditions of Eastern Serbia. Rites and customs of the Vlachs (obsolete Rus. Valahi, i.e. Wallachians, Serb. Vlasi), who moved to these territories mainly in the XIX century and currently live in villages that are interspersed with Serbian ones, influenced the Serbian folk tradition. The funeral and memorial rites of the Slavs represent the most conservative area of folk rituals and motivating beliefs and prescriptions, less susceptible to changes linked with both globalization and urbanization, and with the influence of neighboring traditions. Nevertheless, due to the fact that the funeral and memorial rites of the Vlachs are exceptionally bright, rich and representative, the considered ethnic complex of rituals could not but have a tangible impact on the Eastern Serbian rituals and representations associated with the transition to another world. The East Serbian dialect vocabulary largely reflects these processes, which is demonstrated in the article by the example of the lexeme pomana («commeration»), widely used in the dialects of North-Eastern Serbia. Meanwhile, the Serbs still retain the original Slavic archaic vocabulary, reflecting the ancient Slavic ideas about the deceased, his needs and necessities in the “other world”. Various types of sources are involved in the study: lexicographic (explanatory, etymological and dialect dictionaries), ethnographic (descriptions of customs, rituals and representations in certain regions of Eastern Serbia), data from the National Corpus of the Serbian Language and the author's own field ethnolinguistic materials (1997–2021).
The Bride's Universe in E. Barsov’s «Lamentations of the Northern Land»
Authors: Surikova Olesya D.
Published: December 2022

The article is based on the material of the third volume of the E. Barsov’s «Lamentations of the Northern Land». The author considers the conceptual sphere which is crucial for wedding lamentations: the material context of the bride (all the belongings and the space of this character: the courtyard and the house with its architecture and interior: furniture, tools; material property of the bride's and groom’s families: clothes, jewelry, etc.). The names of material values in the lamentations are numerous, various and are accompanied by idealizing epithets, which contributes to the creation of an image of a carefree, luxurious, abundant life, conceptually corresponding to the ideas of the golden age. Material values also construct the physicality of the bride: only those parts of the girl's body that can be decorated and dressed up are mentioned in the lamentations.
Fellerer J. Urban Multilingualism in East-Central Europe: The Polish Dialect of Late-Habsburg Lviv. Lanham; Boulder; New York; London: Lexington Books, 2020. 296 p.
Authors: Ostapchuk Oxana
Published: December 2022

Ostapchuk Oxana A. Fellerer J. Urban Multilingualism in East-Central Europe: The Polish Dialect of Late-Habsburg Lviv. Lanham; Boulder; New York; London: Lexington Books, 2020. 296 p. // Slavic Studies. Journal of the Russian Academy of Sciences. = Slavyanovedenie. 2023. No. 6. Pp. DOI:
Czech New Testament Translation by František Sušil (1864–1867) and its «Cyrillic» Source
Authors: Verner Irina
Published: December 2022

The article deals with the lexical peculiarities of the Czech New Testament translated and annotated by F. Sušil, which reveal the influence of Church Slavonic and Russian languages. Loanwords and calques in the Gospel, as well as lexemes that have a common origin in Czech, Church Slavonic and / or Russian, are compared with the traditional Catholic translations of the 19th century, from the revision by F.F. Prochazka (1804) to the Svátojanská Bible (1888–1889), and with a special group of Czech New Testament translations of the 19th century, which referred not only to the Vulgate, but also to Greek and Church Slavonic texts. Comparison of readings allows us to conclude that a number of vocabulary translations are independent of the previous Czech tradition and motivated by the use of the first Russian Gospel translation of the 1820s, printed in parallel columns with the Church Slavonic text. Sušil's linguistic comments on the New Testament contain important information about the motives for turning to the Church Slavonic legacy in the translation, and interpretation of some loanwords that have a specific conceptual meaning. The article also highlights some of the historical aspects of Sušil's acquaintance with Russian theological literature, which indirectly influenced the linguistic features of the Czech New Testament translation.
Short-Time Effects on Compressive Strength of Residual Soils Due to Rainwater
Authors: Anggraini Vivi , Isdaryanto Iskandar , Illiayas Muhammad Imran Mohamad , Stephanie Emmanuella
Published: December 2022

Abstract: The short-term effects of acid rain on the geotechnical properties of residual soil were investigated. Artificial acid rain (AAR) of pH values 2, 4 and 6 was created with an infiltration setup to replicate the interaction between acid rain and soil. The soil specimens were infiltrated with AAR for durations of 30mins and 60mins for each pH level of 2, 4 and 6 and a control sample using deionised water of pH 7.5. Unconfined compression test (UCS) and Atterberg limits test were performed on the treated samples to study the mechanical behaviour and the characteristics of the soil once contaminated with AAR. The results revealed that reducing the pH value of AAR led to a reduction in compressive strength and Young’s modulus and an increment in liquid limit while the plastic limit remained unchanged. The reduction in compressive strength due to acid rain was observed to be almost halved when the bulk unit weight of the soil was increased for the same infiltration period.
Collective Action in Employment Relationships: An Analysis of Cooperative Culture
Authors: Hj.Ahmad Mahadirin , Yussof Kee Y Sabariah Kee Mohd
Published: December 2022

Collective action is one of the important elements in an employment relationship. The main feature of the action is that it involves cooperation between various community groups to achieve an objective. Among the main actions are collective bargaining and enterprise actions such as strikes and pickets. The element of cooperation shown by employees and employers is a form of exchange of spirit and resembles the culture of mutual cooperation among people in Southeast Asia. Based on these objectives, analysis will be done on the strike launched by the Utusan Malaysia trade union, picketing by the Malayan Railway Workers' Union (RUM) and Collective Bargaining by the Sabah Bank Workers' Union (SBEU). The results of the study show that there is a practice of mutual cooperation in collective actions carried out by workers, especially in increasing solidarity among members. In relation to that, the values of cohesion and unity can be increased which in turn has an impact on the survival of trade unions
The Non-Voting Behaviour in City of Makassar Regional Election 2020
Authors: Ilma andasari Rista , Abrar Sabrina ainun soraya , Santi Santi , Veronica Mona
Published: December 2022

Regional head election that conducted in Indonesia already give citizen opportunity to vote for the candidate directly, this election mechanism expected can be shown the people sovereignty. However, in the implementation of this mechanism, the direct election which is requires the active participation of the society doesn’t work as the expectation. It can be shown by the increase of non voters (Golput) expecially in Ende Sub-District, City of Makassar. The phenomena in the Ende Sub-District is the increase of the non voters in every regional election periode. Then it is important to conducted research to know the reason of this phenomena. Data of this research conducted by using qualitative method with in-deep interview. According to de data it shows that there are some factors that influence the increase of non voters in Ende Sub-District First the political trust to the candidate, related to the campaign mechanism that failed to get closer the candidate to the society so the implication is there is a lack of trust to the candidate. Second ethnicity, most of people in Ende Sub-District are Chinese, which is minority in Makassar. Third, is the negative assumption of the people in Ende Sub-District related to the politic.
Ethical Issues in Religiously Affiliated Disputes: Sant’Egidio’s Mediation in Mozambique and Algeria
Authors: Raharjo Wahyu Arif
Published: December 2022

Despite its potential, the use of mediation as a conflict resolution mechanism in a religiously affiliated conflict entails a problem in terms of ethical challenges. Both religion and mediation carry its own ethical standards, where, if both collides, might jeopardizes the efficacy of mediation as conflict resolution tool. This article discusses in detail ethical challenges in mediation where religion persists in various manners. Religion might exist in the conflict (1) as the main ideologies of mediator and/or disputants, (2) as the substance being disputed and (3) in the use of religious values as peacemaking resources. Problems may arise in terms of impartiality, conflict of interest, sense of fairness and directiveness, however often it can be seen as situated concept of neutrality especially when the mediator possess profound understanding of the context. As an empirical proof, it is evident Sant’Egidio has faced problems in perception of impartiality, that affected result in both Algeria and Mozambique. This paper further suggests that appropriate pre-mediation assessment in determining the religious dynamic on the dispute is a crucial stage to tackle possible ethical problems to implement mediation in religiously affiliated conflict.
SOSIALISASI PENGELOLAAN PERSEDIAAN MELALUI PENDEKATAN METODE FIRST IN FIRST OUT BAGI UMKM BANJARMASIN DI MASA PANDEMI COVID 19
Authors: Julkawait  , Sahla Widya Ais , Hikmahwati
Published: December 2022

Pandemic Covid-19 berdampak pada penurunan penjualan UMKM di Indonesia secara umum tidak terkecuali pelaku UMKM Retail Banjarmasin, menurunnya penjualan akan sangat berdampak menumpuknya persediaan. Menumpukan persediaan mengakibatkan ada beberapa persediaan yang rusak, khusus untuk bahan makanan yang batas kadaluarsanya telah lewat pada akhirnya tidak bisa lagi dijual kepada konsumen. Kurangnya pemahaman bagaimana pengelolaan persediaan yang baik membuat pelaku UMKM mengelola persediaannya dengan apa adanya. Tujuan yang ingin dicapai dari program ini adalah untuk mengembangkan pengetahuan para UMKM di Banjarmasin mengenai pengelolaan persediaan barang dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama) agar dapat meningkatkan pendapatan dengan meminimalisir adanya biaya persediaan yang expaired. Metode yang akan digunakan adalah bimbingan secara langsung oleh kami sebagai dosen Prodi D3 Akuntansi Politeknik Negeri Banjarmasin  dengan berdiskusi dan latihan/praktik di beberapa tempat pelaku UMKM bagaimana melakukan perhitungan persediaan. Melalui pengabdian ini kami mencoba melakukan transfer ilmu kepada masyarakat pelaku usaha UMKM pedagang retail Banjarmasin yang ada di sekitar Pasar Hanyar dan Kelayan B, bagaimana pengelolaan persediaan barang dagangan dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama). Luaran yang direncanakan dalam usulan pengabdian masyarakat ini publikasi di Jurnal Implementation and Action (IMPACT) Poliban 2022.

 

Kata Kunci : Persediaan, metode First In First Out, UMKM Retail Banjarmasin.
PELATIHAN KESELAMATAN DAN KESEHATAN KERJA SERTA PENCEGAHAN KECELAKAAN KERJA PADA MESIN PRODUKSI BAGI GURU SMK SYUHADA BANJARMASIN
Authors: Heka Akbar Ela , Fauzi Yusuf Rizal , Barry Akmal , Aisah Siti Nur
Published: December 2022

Abstrak

Pelatihan bertujuan agar peserta dapat memahami dan berperilaku pentingnya K3, mengidentifkasi potensi bahaya di tempat kerja, melakukan pencegahan kecelakaan kerja, mengelola bahan-bahan beracun berbahaya dan penanggulangannya, menggunakan alat pelindung diri, melakukan pencegahan dan pemadaman kebakaran serta menyusun program pengendalian Keselamatan dan Kesehatan kerja di sekolah.

Manfaat pelatihan adalah supaya peserta memiliki wawasan, pemahaman dan sikap bekerja yang selamat dan sehat, yang meliputi: Pengertian dan Tujuan Keselamatan dan Kesehatan Kerja; Identifikasi Potensi Bahaya di Tempat Kerja; Faktor-faktor Penyebab Kecelakaaan Kerja; Zat dan Bahan Berbahaya; Pencegahan dan Pemadaman Kebakaran; dan Penyusunan Program Pengendalian K3 dalam upaya peningkatan produktifitas kerja. Peserta juga mampu menyusun rencana kerja berupa makalah pengendalian bahaya di bengkel kerja masing-masing.
PELATIHAN MENYUSUN LAPORAN KEUANGAN MASJID
Authors: Handayani Lusiana , Ainun Basyirah , Andriani Andriani , Manik Mutiara Sadewa , Rizky Fadillah
Published: December 2022

Dewan Standar Akuntansi Keuangan mensahkan ISAK 35 tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba sebagai upaya untuk meningkatkan kualitas pelaporan keuangan bagi entitas non laba. Masjid merupakan salah satu entitas nonlaba di Indonesia.

Beberapa fakta di lapangan, tidak semua pengelola masjid memahami tentang hal tersebut, menghasilkan laporan keuangan yang sesuai standar, karena terbatasnya pengetahuan tentang akuntansi. Mereka juga mengalami kesulitan dalam merekrut sumber daya manusia yang handal untuk menyusun laporan keuangan.

Kegiatan pengabdian kepada masyarakat ini diharapkan dapat membantu untuk mengatasi permasalahan ini. Kegiatan ini dibagi dalam 5 tahapan yang nantinya diharapkan dapat memberikan solusi praktis agar pengelola masjid yang menjadi mitra pengadian mampu menyusun laporan keuangan yang mengacu pada standar dan dapat dipertanggungjawabkan secara handal kepada masyarakat.
INSINERATOR LIMBAH MEDIS DARI FASILITAS PELAYANAN KESEHATAN DI BANJARMASIN
Authors: Rizali Muhammad , Friscila Ika , Arief Wijaksono Muhammad
Published: December 2022

Masa pandemi Covid-19 meningkatkan resiko tertular bagi tenaga medis di semua fasilitas kesehatan yang ada. Untuk mengurangi resiko penularan, maka dibuatlah protokol kesehatan, salah satu protokol yang diterapkan pada tenaga medis yang melayani masyarakat adalah penggunaan Alat Pelindung Diri (APD). Peningkatan penggunaan APD di fasilitas kesehatan menimbulkan persoalan tersendiri, yaitu semakin banyaknya limbah medis yang harus dikelola/dimusnahkan. Di lain pihak, pengelolaan limbah medis tidak bisa sembarangan karena tergolong limbah B3, harus mengikuti prosedur tertentu agar tidak ada resiko limbah medis tersebut kepada kesehatan masyarakat. Pengelolaan limbah medis juga memerlukan biaya untuk pengolahan dan pelayanannya.

Usulan solusi yang ditawarkan adalah Teknologi Tepat Guna (TTG) berupa alat pengolah limbah medis dengan sistem pemusnahan/pembakaran, yaitu insinerator. Insinerator yang digunakan berbahan bakar biomassa arang dan kayu limbah. Abu sisa hasil pembakaran dapat dijadikan pencampur semen atau ditimbun di tempat pembuangan. Untuk mengetahui efektifitas dari alat, maka dilakukan pengujian pengukuran temperatur ruang bakar.

Tahapan yang dilalui dalam pelaksanaan program ini adalah identifikasi kebutuhan mitra, perancangan, pembuatan, uji operasi, pendampingan operasional, dan penerapan TTG kepada mitra. Hasil dari pegujian insinerator didapatkan bahwa temperatur ruang bakar berkisar antara 350-450°C. Insinerator dapat digunakan untuk membakar limbah medis kering seperti APD, limbah medis plastik, sarung tangan karet, dan sejenisnya. Limbah medis basah seperti popok dan benda penyerap cairan lainnya, setelah pengujian, tidak terbakar habis sepenuhnya.
PEMETAAN ADMINISTRATIF BATAS RT 05 RW 03 KELURAHAN LANDASAN ULIN UTARA KECAMATAN LIANG ANGGANG
Authors: Suhel Heny Ningtyas , Ferry Sobatnu  , Irawan Faris Ade , Batara Yastin David
Published: December 2022

Desa sebagai satuan wilayah tata usaha pendaftaran tanah mutlak memerlukan batas  wilayah  administrasi  yang  sah,  jelas,  tegas  dan  tidak  ada  sengketa. Permasalahan yang  dihadapi  kantor  pertanahan  adalah  ketersediaan  data  dan  informasi peta desa sangat terbatas. Proses pembuatan peta desa sesuai  prosedur  baku yang membutuhkan  waktu  cukup  lama. Selain itu, ketersediaan informasi peta desa bagi aparat pemerintah desa maupun masyarakat di lokasi tersebut sangat penting dan mendesak. Hal ini, dapat dimulai dari bawah seperti pembuatan peta batas RT dengan membuat patok.
Melalui Program Pengabdian kepada Masyarakat dalam rangka tridarma perguruan tinggi   tahun   2021  ini,   Program   Studi   D III   Teknik Geodesi    berkeinginan   untuk membuat patok dan peta batas RT.05 RW.03 Kelurahan Landasan Ulin Utara, Kecamatan Liang Anggang yang bisa dimanfaatkan oleh perangkat desa khususnya dan masyarakat desa/kelurahan pada umumnya.  Patok dan peta batas RT.05 RW.03 yang dihasilkan dapat memberikan infomasi tentang batas RT pada wilayah tersebut.
Establishment of an in vivo Streptozotocin-Induced Type 1 Diabetes Model Recapitulating Early Brain and Retinal Fibrosis
Authors: Bourdot Kia , Dawson Lucy , Kuzin Igor , Bravo-Nuevo Arturo , Antonello Zeus
Published: December 2022

INTRODUCTION: Diabetes has risen to one of the top American public health concerns. The hyperglycemic state of chronic diabetes leads to microvascular and macrovascular changes that predispose patients to delayed wound healing and organ fibrosis. The validation of models to specifically detect early, quantifiable fibrotic changes seen in the diabetic state is of fundamental importance for understanding the diabetic pathophysiology and exploring earlier management options. Here, we investigated if we could detect early signs of internal fibrosis in a streptozotocin (STZ) diabetic mouse model by quantifying
α-SMA expression in various organs using flow cytometry.
METHODS: We used a low-dose STZ-induced T1DM model. T1DM was confirmed via sustained hyperglycemia (>250mg/dl) over 8-10 weeks. Delayed healing of full thickness wounds was confirmed by tracking wound healing progression over two weeks. Wounded and unwounded skin samples were analyzed histologically to quantify collagen deposition as a sign of fibrosis. Organ fibrosis was assessed in a semi-high-throughput manner using flow cytometry to quantify the percentage of alpha-Smooth Muscle Actin (α-SMA) positive cells in diabetic versus normoglycemic controls.
RESULTS: Combining STZ with post-injection glucose treatment yielded highly efficient 100% pathogenesis with 100% survival. Diabetic mice showed signs of hyperglycemia, polyuria, and delayed wound healing. Histological analysis indicated a greater increase in epidermal height and lower levels of collagen deposition in diabetic wounds. After 10-12 weeks of hyperglycemia, we observed elevated
α-SMA in brain and retinal tissues.

DISCUSSION: The STZ model has previously presented cumbersome, costly, and time-intensive limitations for the study of diabetic complications. Here we tested a quantitative method for detecting early signs of fibrosis using flow cytometry. The higher percentage of α-SMA positive cells in retinal and brain tissue of diabetic mice suggests fibrosis of these tissues. We argue that this is a suitable method to study early diabetic complications.
Keywords: diabetes, hyperglycemia, fibrosis, murine
A Prospective Analysis of Sources of Referral to a Student Run Free Clinic in Camden, NJ
Authors: Shah Samir , Desai Anjali , Jafry Behjath
Published: December 2022

ackground: A center for learning and a haven for minority, marginalized, and medically indigent patients, the student run free clinic (SRFC) has emerged as a cornerstone of care at many academic medical centers (AMC). However, little is known regarding the demographics of patients who utilize SRFC and the manner in which they come to know of the free and quality care available at SRFC .

Methods: Participants were administered a survey wherein they were asked their ethnicity, how they came to know of the clinic, and how long they have remained a patient at the Cooper Rowan Clinic (CRC) – the SRFC of Cooper Medical School in Camden, NJ.

Results: One hundred and seventy-five patients participated in this survey of which 77% identified as Hispanic, 16% identified as African American, 6% identified as white, and 1% identified as Asian. Participants came to know of the clinic predominantly by word of mouth (64%). Other sources of referral included discharges from the AMC’s university hospital (10%), AMC outpatient specialists (9%), the AMC emergency department (8%), the local cancer screening initiative (6%), and an AMC under-insured program (3%). A majority of patients (57%) reported being patients of the clinic for >1 year, while 43% reported being patients foryear.

Conclusions: This data suggests that the predominantly Hispanic population of the CRC came to know of it via word of mouth and remained patients upon initiating care.
Prevalence, risk factors and association of renal artery stenosis with coronary artery disease in patients undergoing coronary angiography in Ibn-Al Bitar center for cardiac surgery
Authors: Khalaf Khalil S. , Haji Ghazi F. , Mahmood Ghassan M. , Quraishi Muthanna Al-
Published: December 2022

Background:-Atherosclerosis is a systemic disease that often affects multiple vascular distributions in a single patient. The increased prevalence of renal artery stenosis in association with coronary artery disease has been well documented.Objectives:-To examine in detail the prevalence of renal artery stenosis in patients undergoing cardiac catheterization for suspected coronary artery disease.Patients &methods:-Between April 2010 and February 2011, two hundred patients underwent coronary and renal angiography at the same session in Ibn Al-bitar Hospital for Cardiac Surgery. Clinical and procedural data for patients undergoing renal angiography were prospectively collected and entered into database specially designed for the present study.Results:-Two hundred patients were included in this study, 133 (66.5%) were males and a mean age of 53±12 years, age range (42-73 year). Significant renal artery stenosis (≥ 50% luminal narrowing) was identified in 18 patients (9%) made up the renal artery stenosis group. Age, hypertension, diabetes mellitus and renal impairment were significantly associated risk factors for renal artery stenosis. Gender, smoking and hyperlipidemia were not significantly associated with either group. The frequency of renal artery stenosis is significantly increased with the number of stenotic coronary segments; patient with two and three vessel disease had more frequent renal artery stenosis than the others.Conclusion:-Renal artery stenosis is prevalent in a significant proportion of patients undergoing cardiac catheterization for suspected coronary artery disease & the number of coronary arteries with stenotic lesions is a remarkable predictor of significant renal artery stenosis.
Sunuş
Authors: Arı Aydın , Göztepe Özay
Published: December 2022

Silinecek
Yerel Yönetimlerin Sosyal Yardım Faaliyetleri ve Blok Zinciri Teknolojisi: İzmir Örneği
Authors: Afşar Kerim Eser , Özyiğit Mehmet , Küçükkıralı Zeynep , Yıldırım Emircan , Bektaş Ramazan
Published: December 2022

Silinecek
STIFFNESS PARAMETERS OF VARIOUS MODIFICATIONS OF RING FIXATOR
Authors: Rushai A.K. , Baida M.V. , Martinchuk A.A. , Musienko O.S.
Published: December 2022

Relevance. To date, there is no final solution to the theoretical and practical issues of the problem of external fixation in the treatment of long bone fractures.

Objective. To determine the rational methods of completing ring retainer (RF) in the treatment of nonunions of the shin bones after fractures of long bones on the basis of clinical and experimental substantiation of the choice, taking into account the peculiarities of the assembly of the apparatus and the implementation of the connection "apparatus-fragments of non-union".

Materials and methods. In the experimental part, Sawbones® synthetic composite bone was used. The rigidity of fixation of bone fragments of the RF of the wire-rod type was studied. We tested and compared 5 different options for fixation of bone fragments in RF. The samples were tested in 4 modes: compression along the axis of the bone; compression on the head of the bone; twisting; bending. The strength and deformation characteristics of the materials were determined with a maximum force of up to 5 kN using the TIRATEST-2151 universal testing machine. They chose the most optimal configuration of the RF. Then, in the clinical part, the clinical effectiveness of the optimal structures was evaluated based on the analysis of their use in 12 patients with non-union of the shin bones.

Results. Optimal structures have been determined from the point of view of integral rigidity of the structure. The greatest rigidity was the RF system No. 3, in which 3 spokes are used: 2 of them are held at an angle, 1 - in the plane of the ring. In the case of an increase in the number of spokes, the stiffness of the system increased. When tested in compression along the axis of the bone, the stiffness of System No. 3 is 6.5% greater than that of System No. 2 and 12.5 % greater than System No. 1, in which only 2 spokes are used. Fixing the spokes at an angle to the plane of the ring also increases the rigidity of the system. When tested in compression along the axis of the bone, the stiffness of System No. 3 is 6.5 % greater than that of System No. 2. The stiffening rib affects the stiffness of the entire system. But the bend became the most sensitive. Flexural stiffness decreased by 23 % and compression by 8.5 %. Debris removal during bending increased by 1.5-1.8 times.

Conclusion. The best indicators of fixation rigidity have options for the arrangement of spokes with a cross not only in the frontal, but also in the sagittal planes. The stability of the fixation of the rod is significantly increased by mounting the "stiffness triangle". The obtained clinical data indicate the promising application of improved ring fixators.
PREDICTION OF THE AVERMECTIN INSECTICIDES HAZARDOUS EFFECT ON HUMAN HEALTH WHEN CONSUMING PLANT PRODUCTS GROWN WITH THE APPLICATION OF FORMULATIONS BASED ON THEM
Authors: Antonenko А.М. , Vavrinevych O.P. , Shpak B.I. , Tkachenko I.V. , Omelchuk S.T.
Published: December 2022

Relevance. In order to conduct agriculture and comply with food standards, it is necessary to create effective systems for controlling the content of pesticides active ingredients in agricultural crops, the food products quality, and assessing the risk of consuming food that may contain pesticide residues.Objective: forecasting and assessment of the risk of consuming products contaminated with avermectin insecticides hazardous effect on human health.Materials and methods. The actual content of abamectin and emamectin benzoate in vegetable, grain, stone fruits, berries, grapes, soybeans and green mass of plants was determined by the methods of gas chromatography and high-performance liquid chromatography. The τ50 of the studied insecticides and the integral index of danger when using products contaminated by them were calculated.

Results. According to its stability in agricultural crops (grapes, cabbage, peaches, cherries) emamectin benzoate pertained to the 4th hazardous class (not stable); abamectin – to class 3 (moderately stable compounds) in grapes, pears, nuts, strawberries, apples, tomatoes; to the 4th class (non-persistent compound) – in cucumbers, eggplants, soybeans.

Abamectin and emamectin belong to the 2nd hazardous class according to integral index of danger when using pesticide-contaminated products value – dangerous. This is due to its high toxicity for warm-blooded animals and humans and a wide range of crops on which formulations based on the studied compounds are allowed to be used.Conclusion. It was established that abamectin and emamectin benzoate belong to moderately persistent (3rd hazard class) and non-persistent (4th hazard class) pesticides according to their persistence in agricultural plants, respectively, and according to the value of integral index of danger when using pesticide-contaminated products value, both studied compounds belong to the 2nd class (dangerous).