bluuebunny/crossref_metadata_2025 huggingface dataset:
A IMPORTÂNCIA DA ORIENTAÇÃO FARMACÊUTICA NO USO RACIONAL DO IBUPROFENO: REVISÃO SISTEMÁTICA
Authors: Gomes Caroline de Maria , Costa Elizete Rodrigues , Souza George Cursino , Souza Mafisa Pedroso , Da Silva Weison Lima , Maués Fábio Carmona de Jesus
Published: November 2023

Introdução: O ibuprofeno pertence a classe dos anti-inflamatórios não esteroidais, pode provocar efeitos adversos e seu uso deve ser feito sob orientação de um profissional de saúde. Objetivo geral: realizar uma revisão sistemática sobre a importância da orientação farmacêutica relacionada ao uso do ibuprofeno. Metodologia: Trata-se de um estudo de revisão sistemática elaborada segundo o modelo PRISMA, onde foram analisados estudos publicados entre 2013 e 2022, nas bases de dados BVS e MedLine. Resultados e discussão: Por meio das buscas nas bases de dados foram selecionados 15 estudos, dos quais buscaram reunir informações acerca dos riscos associados ao uso crônico do ibuprofeno, os fatores que levam ao seu uso inadequado e as principais ações farmacêuticas frente a essa situação. Considerações finais: Através do desenvolvimento desse estudo foi possível compreender a importância da orientação farmacêutica quando relacionado ao uso irracional do ibuprofeno, sendo evidenciado que este profissional executa ações de orientação, aconselhamento, ações educacionais, farmacovigilância e ainda através de programas de conscientização que se relacionem ao uso indiscriminado do ibuprofeno.
AVALIAÇÃO DA FLEXIBILIDADE DE ADULTOS E IDOSOS VINCULADOS A ATENÇÃO PRIMÁRIA À SAÚDE
Authors: Oliveira José Railson de Souza , Leopoldino Pedro Victor Barriga , Pantoja Jorgeane Pedrosa , dos Santos Maria Elenilda do Milagre Alves , De Melo Renata Amanajás , Santos César Augusto de Souza , Wu Shaumin Vasconcelos , Dias George Alberto da Silva , Dias Biatriz Araújo Cardoso
Published: November 2023

Introdução: A Atenção Primária à Saúde contribui para promover um envelhecimento ativo e saudável de adultos e idosos, pois as capacidades físicas dos indivíduos senescentes são afetadas, tais como a flexibilidade. Porém, a prática de promoção à saúde como a atividade física pode retardar o processo de envelhecimento. Objetivo: Avaliar a flexibilidade de adultos e idosos vinculados a Atenção Primária à Saúde. Metodologia: Trata-se de um estudo observacional descritivo e analítico do tipo transversal realizado na Unidade Municipal de Saúde (UMS) Paraíso dos Pássaros e Estratégia de Saúde da Família (ESF/CDP), em Belém do Pará, no período de outubro de 2022 a fevereiro de 2023. Os instrumentos de coleta de dados utilizados na pesquisa foram uma ficha de identificação elaborada pelos próprios autores, contendo informações sociodemográficas. E para avaliação da flexibilidade utilizou-se o Flexiteste e a Placa de flexibilidade. Resultados: Foi possível observar que no Flexiteste a maioria dos participantes apresentaram “flexibilidade média (-)” (n=25; 55,6%). Em relação a Placa de Flexibilidade, a maioria apresentou boa flexibilidade (n=32; 71,1%). Ao realizar a correlação entre os testes utilizados, foi possível observar que houve correlação entre a placa de flexibilidade e o Flexiteste no lado direito (r=0,3 e p=0,02). E o mesmo foi observado para o lado esquerdo (n=0,2 e p=0,05). Neste sentido, as escalas apresentaram boa aplicabilidade. Conclusão: Conclui-se que a flexibilidade de adultos e idosos vinculados à Atenção Primária à Saúde configura-se majoritariamente como “flexibilidade boa” no teste da Placa de Flexibilidade e como “flexibilidade média” no Flexiteste.
The Effect of Dividend Policy as a Moderation Variable on the Effect of Debt Policy and Profitability on Company Value
Authors: Susanti Neneng , Ichsani Sakina , Muhlis Tanti Irawati
Published: November 2023

This study aims to analyze the effect of dividend policy as a moderating variable on the effect of debt policy and profitability on firm value. This study uses secondary data obtained from the Indonesia Stock Exchange and Finance.yahoo.com. The population in this study are all manufacturing sector companies that have been and are still listed on the Indonesia Stock Exchange for the 2015-2017 period, as many as 141 companies. The sample selection technique uses a purposive sampling method. A sample of 26 manufacturing companies that met the criteria was obtained based on predetermined criteria. The data analysis technique used is hierarchical regression analysis with a moderator variable. Based on the results of data analysis, it can be concluded that (1) Debt policy has a positive effect on firm value; (2) Profitability has a positive and significant effect on firm value; (3) dividend policy moderates the effect of debt policy on firm value; and (4) dividend policy moderates the effect of profitability on firm value.
Formulasi Dan Uji Aktivitas Lilin Aromaterapi Dari Minyak Atsiri Serai Dapur (Cymbopogon citratus) Sebagai Insect Repellent
Authors: Salsabila Aina , Hutahaen Titi Agni , Basith Abdul
Published: November 2023

Lemon grass (Cymbopogon citratus) is a plant that has the potential as an insect repellent which has active ingredients in the form of citronella, citronellol, and geraniol. The purpose of this study was to find out whether aromatherapy candles can act as an insect repellent and to find out the best formulation. Before being used as an active ingredient, essential oils are subjected to GC-MS (gas chromatography mass spectrometry) analysis. The purpose of the GC-MS analysis was to determine the compounds contained in essential oils. The results of the GCMS analysis test obtained 25 compounds that could be used as alternatives in the manufacture of insect repellents. One of the pharmaceutical preparations that can be processed and used as an insect repellent is aromatherapy candles. The method used in this research is true experimental laboratory. Essential oil used as an additive with a concentration of F1 (5%), F2 (10%), F3 (15%). The tests carried out on the preparations were the organleptic test, the burn time test and the effectiveness test of aromatherapy candles as an inset repellent. The results showed that citronella essential oil could be formulated as an additional ingredient in candle making, and citronella (cymbopogon citratus) essential oil could be formulated as an insect repellent aromatherapy candle, and aromatherapy candle preparations (cymbopogon citratus) were effective as an insect repellent in the F3 formulation with a concentration 15%. 
Serai dapur (Cymbopogon citratus) merupakan tanaman yang berpotensi sebagai Insect repellent yang mempunyai kandungan aktif berupa sitronela, sitronelol, dan geraniol. Tujuan penelitian ini untuk mengetahui apakah lilin aromaterapi dapat berperan sebagai insect repellent dan untuk mengetahui formulasi terbaik. Sebelum digunakan sebagai bahan aktif, minyak atsiri dilakukan uji analisis GC-MS (gas chromatography mass spectrometry). Tujuan dari analisis GC-MS untuk mengetahui senyawa yang terkandung dalam minyak atsiri, Hasil dari uji analisis GCMS diperoleh 25 senyawa yang bisa digunakan sebagai alternatif dalam pembuatan Insect repellent. Salah satu sediaan farmasi yang dapat diolah dan digunakan sebagai Insect repellent adalah lilin aromaterapi. Metode yang digunakan dalam penelitian ini  adalah true experimental laboratory. Minyak atsiri yang digunakan sebagai zat tambahan dengan konsentrasi F1 (5%), F2 (10%), F3 (15%). Uji yang dilakukan pada sediaan yakni uji organleptis, uji waktu bakar dan uji evektifitas lilin aromaterapi sebagai insect repellent. Hasil penelitian menunjukan minyak atsiri serai dapur dapat diformulasikan sebagai bahan tambahan dalam pembuatan lilin, serta minyak atsiri serai dapur (cymbopogon citratus)  dapat diformulasikan sebagai lilin aromaterapi Insect repellent, dan sediaan lilin aromaterapi (cymbopogon citratus) efektif sebagai insect repellent pada formulasi  F3 dengan konsentrasi 15%.
Effectiveness of menstruation hygiene skills training for adolescents with autism
Authors: Kaydırak Meltem , Yılmaz Büşra , Azak Merve , Bilge Çiğdem
Published: November 2023

BACKGROUND

Adolescents with autism spectrum disorder (ASD) may encounter many difficulties with their menstrual cycles. Potential challenges that adolescents with ASD may face include understanding physical changes, coping with symptoms, emotional sensitivity, communication, personal care, and hygiene.

AIM

To evaluate the effect of menstrual hygiene skills training given to adolescents with ASD on their menstrual hygiene skills.

METHODS

The study was conducted with 15 adolescents diagnosed with ASD by the single group pre-test and post-test model in three special education centers in Türkiye. Data were collected with the Adolescent and Parent Information Form and the Adolescent-Specific Menstrual Hygiene Skill Registration Form.

RESULTS

While the mean age of adolescents was 16.06 ± 0.88 years, the mean age of individuals responsible for adolescent care was 43.66 ± 5.56 years. While 60.0% of the adolescents noticed the onset of bleeding before training, this rate was 93.3% after training. The Adolescent-Specific Menstrual Hygiene Skill Registration Form showed a statistically significant increase in the application steps after the training. The difference between the menstrual hygiene skill scores of adolescents diagnosed with ASD before and after training was significant.

CONCLUSION

The menstrual hygiene skills training given to adolescents with ASD was beneficial in increasing their menstrual hygiene skills. These individuals must take responsibility during menstruation and independently manage their continuous care activities.
Espaços heterotópicos: possibilidades para a ocorrência de (re)ações
Authors: Paula Tatiane Estácio de , Loguercio Rochele de Quadro
Published: November 2023

O presente artigo realiza problematizações acerca da emergência de contraespaços como possibilidade de inclusão de pessoas com deficiência visual no campo da Química. Para tecer tais problematizações utilizamos o conceito de heterotopia proposto por Michel Foucault. O material empírico analisado corresponde aos dados de uma entrevista realizada com uma professora de Química com cegueira congênita e com os dados obtidos em uma oficina realizada com uma turma de licenciatura em Química. Deste modo, é possível realizar aproximações e distanciamentos sobre as possibilidades de uma Química invisual na concepção desses diferentes sujeitos que ocupam o espaço de modos diferentes, pessoas com e sem deficiência visual, fato que possibilitou o entendimento da existência de condições necessárias para a ocorrência de espaços heterotópicos dentro dos espaços escolares em que já nos encontramos assujeitados e conformados a um processo de ensino-aprendizagem dependente da visão. A emergência de espaços heterotópicos no contexto da inclusão de pessoas com deficiência visual abre possibilidades para reagir e transpor os limites impostos pelo discurso vigente de uma Química visual.
The EIB Group Climate Bank Roadmap 2021-2025: What does it mean for developing countries?
Authors: Ahairwe Pamella Eunice
Published: November 2023

The decade ahead is a critical one for long-term global sustainability. It presents an indispensable opportunity for the world to stimulate a recovery from COVID-19 while addressing the climate crisis. For developing countries with limited fiscal space, which has been constrained further by the pandemic, addressing the climate catastrophe requires ample external financial support. Mandated by the European Commission, the European Investment Bank (EIB) provides finance to developing countries to help them address climate change, while fostering the EU’s external objectives. It has launched ambitious climate plans, establishing itself as the EU Climate Bank, to deliver on the climate objectives of the European Green Deal within and outside the European Union (EU). Building on its 2015 Climate Strategy and its 2019 Energy Lending Policy, the EIB has now developed the Climate Bank Roadmap 2021-2025 as a blueprint of all its climate action operations within and outside the EU. This paper discusses the external dimensions of the four work streams of this Climate Bank Roadmap and explores the extent to which these work streams tackle the concerns that stakeholders raised during the consultation process that preceded the development of the roadmap. Finally, the paper provides recommendations on how the EIB can ensure greater climate action impact. It suggests that the EIB should: 1. Set new ambitious climate action targets for its operations in developing countries; 2. Significantly increase its share of climate adaptation finance; 3. Strengthen its partnerships with and in developing countries; 4. Build up local country presence and expertise; 5. Improve policy coordination of its climate action projects through blended finance; 6. Support the development of bankable projects; and 7. Enhance its inclusive financing by supporting micro- and small businesses through inter alia microcredit institutions.
Characterizing the Sorption and Accumulation of Polycyclic Aromatic Hydrocarbons (PAHs) in Spider Webs: A Physics-Based Approach
Authors: C Molua. O. , O Ukpene. A. , K Onyeyela. N. , U Emagbetere. J.
Published: November 2023

Polycyclic aromatic hydrocarbons (PAHs) are widely present indoor air contaminants with inherent health hazards. The current study looks into the physical processes that cause polycyclic aromatic hydrocarbons (PAHs) to stick to and build up in spider webs. Using controlled experiments and mathematical modelling, our objective is to establish a comprehensive comprehension of the physics underlying the process of polycyclic aromatic hydrocarbon (PAH) adsorption on spider silk. This study exhibits potential for improving passive monitoring systems to evaluate indoor air quality.
Comparative Study between Ear Set Use in Relation with Bacterial Biofilms Causing Ear-Infections
Authors: Ozdemir Muhammed , Tawfeeq Asal Aziz , Faiq Tunjai Namiq
Published: November 2023

Ear infections were recently considered as a serious public health issue in many countries; where Gram-positive and Gram-negative bacteria are the most associated organisms. Besides, the ability of many species of those microorganisms to grow biofilms on medical equipments and different head set raised the question about the relationship between widespread use of ear set and complicated ear infections. Therefore, this study was suggested in order to evaluate the relationship between the continuous use of ear set with biofilm formation and ear infections among handlers. Patients, Materials and Methods: This study was carried out in Kirkuk City during January to May 2023 on a total number of (168) participants from both sexes and age range between 20-60 years. Participants were divided into two groups according to ear set use; Group A included (n=120) headphone users with (50 male and 70 female), who attended Kirkuk Teaching Hospital. On the other hand, Group B included non-headphone users of (n=48) participants with (18 male and 30 female) as the control group. Ear swab samples were collected aseptically under the supervision of Otolaryngologist Consultant from both groups and were immediately cultivated on selective media for microbiological and biochemical diagnostic tests. In accordance, the biofilm formation ability by the isolated bacteria was distinguished using the Congo red agar method. In addition, this study involved certain serological test including: the estimation of Human GR, SOD, and MDA antioxidants levels through using of the ELISA technique for all the participants, and the biochemical tests included measuring Vitamin D3 levels by using the ichromaTM technique to through the light on other factors which might be associated with ear infections. Diagnostic tests revealed the isolation of (28.33%) Pseudomonas aeruginosa, and (45%) of Staphylococcus aureus biofilm positive isolates from ear swabs of Group A participants. While, ear swabs collected from Group B had displayed the isolation of (4.16%) of Pseudomonas aeruginosa, and (8.33 %) of Staphylococcus aureus isolates respectively. Besides, the age range of (20-30) years old showed the highest rates among the infected patients, with male patients being more vulnerable to the infections than their female spouse. Moreover, Vitamin D3, human GR, SOD, and MDA antioxidant markers showed a significant decrease among participants of Group A in comparison to Group B Vitamin D3 and antioxidant marker levels.Staphylococcus aureus and Pseudomonas aeruginosa were the most prevalent agents involved in ear infections. Male patients were more susceptible to contracting ear infections. Vitamin D3, Human GR, SOD, and MDA antioxidant Marker levels declined in patients with ear infections especially the users of headphones.
ANALISIS SWOT BUMDES DALAM PENENTUAN STRATEGI PEMASARAN
Authors: Hasan Muzaki
Published: November 2023

Tujuan daripada penelitian ini adalah untuk mengetahui strategi yang tepat bagi pemasaran daripada produk Badan Usaha Milik Desa (Bumdes) di Wilayah Kecamatan Wanareja Kabupaten Cilacap.

Metode penelitian merupakan prinsip dan prosedur yang digunakan untuk mendekati masalah dan mencari data penelitian. Sedangkan metodologi penelitian dapat diartikan sebagai suatu pendekatan umum untuk mengkaji topik penelitian. Terkait dengan metode penelitian, maka penulis menggunakan jenis metode (pendekatan) deskripsi-kualitatif untuk mengkaji dan menelaah permasalahan dalam penelitian ini

Hasil penelitian ini dapat disampaikan bahwa dalam menentukan sebuah strategi pemasaran perlu dipertimbangkan berbagai faktor pendukung, makanya peneliti menggunakan analisis SWOT secara keseluruhan baru kemudian menarik sebuah kesimpulan tentang strategi pemasaran.  Secara umum strategi pemasaran yang dibutuhkan oleh bumdes adalah mengoptimalkan peluang kerjasama dengan pemerintah setempat dalam memenuhi kebutuhan operasional pemerintah desa dalam melaksanakan kegiatan pelayanan kepada msyarakat dan melaksanakan kegiatan pembangunan. Selanjutnya adalah mengoptimalkan produk lokal  untuk menjadi Brandname dari pada produk Bumdes sehingga tercipta sinergitas perekonomian antara bumdes dengan usaha setempat. Kesimpulan terahir adalah memaksimalkan kerjasama dengan jaringan bumdes baik skala lokal maupun nasional, karena jaringa ini telah difasilitasi oleh pemerintah..
ANALISIS PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH, DAN BIAYA TRANSAKSI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH PERIODE 2018-2021
Authors: Fauzan Ibnu Maulana
Published: November 2023

Researchers conducting this research are aiming to analyze the influence of financing that dominates BPRS,

namely Murabahah and Musyarakah, as well as transaction costs incurred on BPRS Profitability. Islamic Rural Banks are Islamic Banks which in their activities do not provide services in payment traffic. BPRS prioritizes providing financing to micro, small and medium enterprises. Broadly speaking, BPRS is a bank that adheres to sharia principles and does not provide services in payment activity traffic. This type of bank, such as a BPRS, is different from rural banks (BPR), which were first known to customers in Indonesia. This research is a quantitative research using secondary data. The data collection method used is the study of literature and documentation. The research data is taken from monthly Islamic banking statistical reports for 2018 - 2021 which can be accessed through the official websites of the Financial Services Authority and Bank Indonesia. This research method is using Descriptive Statistics, Classical Assumption Test (multicollinearity, heteroscedasticity, normality, and autocorrelation), Multiple Linear Regression Analysis, and Hypothesis Testing. With the help of IBM SPSS Statistics Version 22 software. The estimation results show that Murabahah, Musyarakah, and Transaction Cost financing have a significant effect on profitability (ROA), but NPF does not have a significant effect on profitability (ROA) of Bank Rakyat Syariah Financing Banks.
PENGARUH IKLIM PSIKOLOGIS DAN DIKLAT TERHADAP MOTIVASI KERJA SERTA DAMPAKNYA PADA KEPUASAN KERJA PEGAWAI
Authors: Budiyanto  , Prasetyo Indra , Hartati C. Sri
Published: November 2023

Tujuan dari penelitian ini adalah untuk mendeskripsikan iklim psikologis, diklat, motivasi kerja, dan kepuasan kerja Pegawai Dinas Kebudayaan dan Pariwisata Kabupaten Bojonegoro, untuk menganalisis pengaruh iklim psikologis dan diklat terhadap motivasi kerja, untuk menganalisis pengaruh iklim psikologis, diklat dan motivasi kerja terhadap kepuasan kerja, untuk menganalisis pengaruh iklim psikologis dan diklat terhadap kepuasan kerja melalui motivasi kerja pegawai. Jenis penelitian explanatory dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pegawai Dinas Kebudayaan dan Pariwisata Kabupaten Bojonegoro yang berjumlah 118 orang dengan sampel sebanyak 43 Orang yang diambil dengan teknik purposive sampling. Analisis data dilakukan dengan path analisis dengan teknik Partial Least Square (PLS) menggunakan software SmartPLS. Hasil penelitian dapat disimpulkan bahwa kepuasan kerja, iklim psikologis, diklat di Dinas Kebudayaan dan Pariwisata Kabupaten Bojonegoro dalam kategori sangat tinggi sedangkan motivasi kerja dalam kategori tinggi. Iklim psikologis dan Diklat berpengaruh signifikan terhadap motivasi kerja Pegawai, Iklim psikologis berpengaruh dan Diklat berpengaruh tidak signifikan terhadap kepuasan kerja Pegawai, Motivasi kerja berpengaruh signifikan terhadap kepuasan kerja Pegawai, Iklim psikologis dan Diklat berpengaruh signifikan terhadap kepuasan kerja melalui motivasi kerja.
ANALISIS SEKTOR BASIS DAN SEKTOR NON BASIS SEBAGAI PENENTU POTENSI UNGGULAN DI KOTA SURAKARTA TAHUN 2010-2014
Authors: Apriliana Ristika
Published: November 2023

Economic development needs to be driven continuously to support economic growth in an area. One of the components that can be seen from economic growth is GRDP data. In this research, the author conveys that the results of the calculation are to detect the base sector and the non-base sector in the Surakarta City area so that superior sectors can be found as drivers of economic growth. the application of the method in this calculation is the Location Quotient (LQ) analysis method as well as the Dynamic Location Quotient (DLQ) as a determinant that the sector is able to develop in the future or not. With the initial data used as a comparison, namely GRDP data according to the Usha Field of Surakarta City with GRDP data according to the Central Java Province USAHA Field. The results of the LQ calculation show that the Information and Communications sector is in the first position with the highest average LQ value among other sectors, namely 3.3. While the results of the DLQ calculation say that all sectors have the potential to develop in the future.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA CV. YAKIN BARU SIBOLGA
Authors: Ardila Laia  , Yenni Sofiana Tambunan  , Rifka Hadia Lubis
Published: November 2023

Faktor yang mempengaruhi struktur modal salah satunya adalah profitabilitas dan pertumbuhan penjualan. Mengingat struktur modal merupakan keputusan yang penting, maka perusahaan perlu memperhatikan kondisi struktur modal agar dapat mendukung kelancaran operasional perusahaan. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh profitabilitas dan pertumbuhan penjualan terhadap struktur modal pada CV.Yakin Baru Sibolga. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan CV. Yakin Baru Sibolga tahun 2017-2021. Berdasarkan hasil analisis data, diperoleh koefisien determinasi (R Square) sebesar 0,984 dikategorikan sangat kuat. Persamaan regresi diperoleh Y = 1,289 – 3,892X1 + 0,251X2 yang menunjukkan apabila seluruh variabel bebas tidak ada, maka nilai struktur modal (Y) sebesar 1,289. Hasil uji-t profitabilitas diperoleh thitung -3,250 > ttabel 2,353 dan nilai signifikansi 0,023 < 0,05. Hasil pertumbuhan penjualan diperoleh thitung 2,748 > ttabel 2,353 dan nilai signifikansi 0,001 < 0,05. Sedangkan untuk hasil uji F diperoleh nilai F hitung 59,877 > F tabel 9,55 dan nilai signifikansi 0,016 < 0,05. Berdasarkan hasil profitabilitas karena nilai thitung lebih besar dari ttabel akan tetapi hasil thitung negatif maka H0 diterima yang menyatakan profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal pada CV. Yakin Baru Sibolga. Hasil pertumbuhan penjualan karena nilai thitung lebih besar dari ttabel maka Ha diterima yang menyatakan pertumbuhan penjualan memiliki pengaruh yang signifikan terhadap struktur modal pada CV. Yakin Baru Sibolga. Untuk uji F karena nilai Fhitung lebih besar dari Ftabel maka Ha diterima, yang menyatakan secara simultan   profitabilitas dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap struktur modal pada CV. Yakin Baru Sibolga.
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP DIVIDEN YANG DITERIMA ANGGOTA CU. MARGANDA MELA KABUPATEN TAPANULI TENGAH
Authors: Deswince Eriyanti Gea  , Mansur Tanjung  , Nelly A.Sinaga
Published: November 2023

Perolehan keuntungan dari investasi dan pendanaan, menajemen membagikan sebagian  ke nasabah yang memiliki tabungan saham yang memiliki nilai tambah peroleh lebih besar dari simpanan biasa. Tapi kenyataan bahwa dividen yang diterima oleh anggota koperasi masih rendah. Tujuan penelitian ini adalah untuk mengetahui ada pengaruh keputusan investasi dan keputusan pendanaan terhadap dividen anggota CU Marganda Mela Kabupaten Tapanuli Tengah ?. Jenis penelitian deskriptif pendekatan kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan dan neraca laba rugi koperasi CU.

Marganda Mela. Sampel dalam penelitian ini adalah data laporan keuangan 10 tahun terakhir yakni tahun 2012 sampai tahun 2021. Sumber data berasal dari data sekunder. Data dianalisis menggunakan analisa deskriptif dan analisis kuantitatif. Nilai koefisien korelasi antara keputusan investasi terhadap dividen sebesar 0,997 yang memiliki arti hubungan tersebut kuat. Nilai koefisien korelasi antara keputusan pendanaan terhadap dividen sebesar 0,713 yang memiliki arti hubungan tersebut kuat. Terdapat pengaruh keputusan investasi terhadap dividen anggota CU Marganda Mela Kabupaten Tapanuli Tengah, diketahui nilai thitung sebesar 24,848 lebih besar dari nilai ttabel sebesar 2,365 atau signifikan (Sig-t) sebesar 0,000 lebih kecil dari α (0,05). Tidak terdapat pengaruh keputusan pendanaan terhadap dividen anggota CU Marganda Mela Kabupaten Tapanuli Tengah, dimana diketahui nilai thitung sebesar -0,089 lebih besar dari nilai ttabel sebesar 2,365 atau signifikan (Sig-t) sebesar 0,935 lebih kecil dari α (0,05).
PENGARUH PROFITABILITAS, RASIO LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017 – 2021
Authors: Rachel Alchusna  , Zati Rizka Fadhila
Published: November 2023

Tax avoidance is an attempt to reduce the tax burden but does not violate the applicable tax regulations. This study aims to examine and analyze the effect of profitability, leverage ratio and firm size variables on tax avoidance. In this study, the current assets control variable is used to support the research results. This research includes quantitative research that uses secondary data in the form of financial reports and annual reports. The population in this study were 74 manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange in 2017 – 2021. The research sample was selected using the simple random sampling method so that 50 companies were obtained over a 5 year period. Data analysis using multiple linear regression analysis technique. Based on the results of the tests that have been carried out, it shows that the profitability and firm size variables have a positive effect on tax avoidance. while the leverage ratio variable and current assets have a negative effect on tax avoidance. Keywords: Profitability, Leverage and Firm Size, Current Ratio and Tax Avoidance.
THE INFLUENCE OF EDUCATION AND TRAINING ON EMPLOYEE PERFORMANCE AT THE UPTD PUSKESMAS AEK PAROMBUNAN CITY SIBOLGA
Authors: Artha Novita Sitanggang  , Rosmita Ambarita  , Yusi Tri Utari Panggabean
Published: November 2023

Pengaruh Pendidikan dan pelatihan Terhadap Kinerja Pegawai Pada UPTD Puskesmas Aek Parombunan Kota Sibolga. Tujuan penelitian ini adalah untuk mengetahui berapa besar pengaruh pendidikan dan pelatihan terhadap kinerja pegawai pada UPTD Puskesmas Aek Parombunan Kota Sibolga. Desain penelitian yang digunakan adalah desain penelitian korelasional yang menguraikan dan mmeberikan penjelasan tentang hubungan antara Variabel X1 dan Variabel X2 (independent) sebagai variabel bebas yang mempengaruhi, Variabel Y (dependet) sebagai variabel terikat yang dipengaruhi, dengan jumlah sampel sebanyak 77 pegawai.  Dari hasil perhitungan statistik diketahui uji validitas variabel X1, variabel X2 dan variabel Y, diperoleh dari setiap item pertanyaan (Quiz 1- Quiz 10) nilai Corrected-Item Total Correlation lebih besar dari nilai r kritis. Dengan demikian keseluruhan butir pertanyaan variabel X1, variabel X2 dan variabel Y dinyatakan valid dan memenuhi syarat sebagai alat ukur variabel. Dari uji reliabilitas, nilai Cronbach's Alpha variabel X dan Y berada diatas 0,70 hal ini dapat disimpulkan bahwa nilai variabel X dan Y adalah reliabel. Dari perhitungan koefisien determinasi diperoleh pengaruh sebesar 0,623 = 62,3%, hal ini berarti bahwa yang terjadi pada variasi variabel terikat (kinerja pegawai) sebesar 62,3% ditentukan oleh variabel bebas (pendidikan dan pelatihan) dan sisanya sebesar 3,7% ditentukan oleh variabel lain yang tidak dibahas dalam penelitian ini, seperti variabel kualitas sumber daya manusia, komunikasi dan lain-lain
PENGARUH KEPEMIMPINAN DEMOKRATIS DAN KOMUNIKASI TERHADAP KINERJA PADA KANTOR KESATUAN BANGSA DAN POLITIK KOTA SIBOLGA
Authors: Cindi Cisilya Angeline Situmeang  , Kaharuddin  , Sriayu Aritha Panggabean
Published: November 2023

This study aims to determine whether there is an influence of democratic leadership and communication on performance in national unity and politics in the city of Sibolga. The type of research used in this research is descriptive quantitative. The sample in this study were employees at the Office of National Unity and Politics in the City of Sibolga with a total of 32 respondents distributing questionnaires.

                    Based on the results of the study, it showed that there was a positive relationship between democratic leadership and performance at the Office of National Unity and Politics in the City of Sibolga, which was 0.093, while communication with employee performance was 0.123 so that when interpreted on a value scale it could be categorized as sufficient and good. The regression equation obtained is Y = 39.446 + 0.037X1 + 0.161X2 which shows leadership and communication on performance. The t test shows that the proposed hypothesis is rejected, where t count is -0.111 <2.04227 which means that employee performance will decrease by the regression coefficient (0.100) if the democratic leadership variable is added to one unit and other variables are considered constant. While communication has a significant effect on employee performance where t count < t table, namely -0.111 <2.04227.

                    While the coefficient of determination is known that free-control democratic leadership only plays a role of 0.100% of the performance at the Office of National Unity and Politics in Sibolga City and the rest is influenced by factors not examined.
EFEKTIVITAS PENGELOLAAN PIUTANG UNTUK MENINGKATKAN LABA PADA CV. GARUDA PERKASA HONDA MOTOR SIBOLGA
Authors: Dwi Indah Rahayu Pasaribu  , Safriadi Pohan  , Yenni Sofiana Tambunan
Published: November 2023

This research takes the title of the Effectiveness of Receivables Management to Increase Company Profits. The need to look for cash and credit sales on the influence of receivables that generate profits in the company. The aim of the research is to know the accounts receivable management policy implemented by the company as well as to know the effective management of accounts receivable and to find out what are the obstacles faced by companies in managing receivables. The type of research used is descriptive research with a case study approach. This research takes place at CV. Garuda Mighty Honda Motor Sibolga. which is on Jalan R. Junjungan Lubis No. 1-3 Sibolga City District. Data collection techniques are carried out by collecting methods through interviews and documentation. Analysis of the data used in this study by performing calculations in accordance with the existing problems. The results showed that the company's credit sales have increased significantly in the last five years, and the collection of accounts receivable has accelerated so that the collection results can be rotated by the company according to needs. . The existence of effective accounts receivable management is able to make the company earn more profits from year to year. Suggestions are that the company is expected to be better at collecting receivables and management is expected to be able to provide discounts on credit sales. Discounts that can be given by the company are in the form of installment discounts if the customer pays off sooner than the time period agreed by both parties. In addition, it is hoped that the results of the research will serve as a guideline for further researchers to develop this research to develop the results of the problems that have been discussed.
PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PELABUHAN INDONESIA (Persero) CABANG SIBOLGA
Authors: Maharani Putri Zega  , Safriadi Pohan  , Yacub Hutabarat
Published: November 2023

Pelabuhan Indonesia (Persero) Sibolga Branch is one of the companies engaged in port services. As a Persero, the shareholder is in the hands of the Government, in this case represented by the Minister of Finance of the Republic of Indonesia. This study aims to determine the influence of organizational culture and work environment on employee performance at PT. Pelabuhan Indonesia (Persero) Sibolga Branch.

This type of research is research that analyzes causal relationships (influence) between variables in research. The approach used in this research is a quantitative approach. The population is employees . PT. Pelabuhan Indonesia (Persero) Sibolga Branch with a total of 47 employees, namely 11 organic employees and 36 non-organic employees. The data collection technique used was a questionnaire.

From the SPSS processing results, it was obtained that there was a relationship between Organizational Culture (X1) and Employee Performance of 0.617 and a relationship between Work Environment (X2) and Employee Performance of 0.684. It is known that there is a positive relationship and the intended category is sufficient. From the results of the coefficient of discrimination obtained by 0.494, this means that what occurs in the variation of the dependent variable (Employee Performance) of 49.9% is determined by the independent variable Organizational Culture (X1) and Work Environment (X2).

The results show that the influence of organizational culture on employee performance is not significant, while the work environment variables have a significant effect, and the influence of organizational culture and work environment on employee performance has a significant effect on employee performance at PT. Pelabuhan Indonesia (Persero) Sibolga Branch.
PENGARUH INSENTIF MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN MASA KERJA SEBAGAI VARIABEL MODERASI DI KANTOR REDAKSI HARIAN PAGI LAMONGAN
Authors: Aldi Alriansyah  , Sawabi  , Arian Yusuf Wicaksono  , Viky Indarto  , Dewi Reni N  , Siti Musarofah
Published: November 2023

The purpose of the study was to determine the effect of incentives and motivation on employee performance with length of service as a moderation variable at the editorial head of the morning daily Suara Umum Lamongan. This study used a quantitative descriptive research method approach involving 50 respondents with techniques used in purposive sampling sampling. The instrument used is a questionnaire. The results showed the effect of incentives on employee performance with an incentive variable calculation value of 2.406, greater than the table of 2.01290 and a sig value of 0.020 smaller than 0.05. And there is an influence of motivation on employee performance with a calculated value of work motivation variables of 2.432 greater than ttable 2.01290 and a sig value of 0.019 smaller than 0.05. However, the calculated value of the working period moderation variable of 0.050 is smaller than the table of 2.01290 and the sig value of 0.745 is greater than 0.05 and it is concluded that the working period variable does not moderate incentives for employee performance, and the calculated value of the working period variable of 0.081 is smaller than the table of 2.01290 and the sig value of 0.450 is greater than 0.05 and it is concluded that the working period variable does not moderate motivation for employee performance.
Pengaruh Volume Perdagangan, Nilai Tukar Rupiah, BI Rate, Inflasi Terhadap Harga Saham Perusahaan Farmasi yang Terdaftar di BEI Selama Covid-19
Authors: Melina Budi Wijayanti  , Rosita
Published: November 2023

This study aims to determine the effect of stock trading volume, exchange rates, BI rates and inflasi on stock prices in pharmacy companies listed on the BEI during the pandemic. The object studied in this study are 9 pharmacy companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The population in this study is the pharmacy of companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research sample was selected using purposive sampling. This study uses secondary data obtained through the website of the Indonesia Stock Exchange and Bank Indonesia. The data analysis technique in this research is panel data regression analysis. The results showed that the variables of exchange rate, BI Rate had no effect on stock prices, while the inflation and stock trading volume variables had an effect on stock prices.
PENGARUH ETOS KERJA DAN PEMBERIAN INSENTIF TERHADAP PENINGKATAN PRESTASI KERJA KARYAWAN PADA DIVISI PRODUKSI PT YONGJIN JAVA SUKA GARMENT
Authors: Eka Sutisna  , Fais Kaldun  , Intan Puspita Rini  , M. Gelar Faisal
Published: November 2023

The purpose of this research was to determine the effect of work ethic and incentives on improving employee performance. This study uses quantitative methods. The sample in this study were line 1 employees at the production division of PT Yongjin Javasuka Garment, totaling 40 people. Data collection technique in this study is a questionnaire. Data analysis technique in this study using multiple linear regression data analysis. Based on the result of the study obtained the reslut of multiple linear regression test Ŷ = 15,079 + 0,212X1 + 0,461X2. Simultaneously work ethics and provision of incentives have a positive and significant effect on improving employee performance in the production division of PT Yongjin Javasuka Garment with a significant value of 0,000 less than 0,05. And a calculated Fcount value of 15,037 > Ftable = 3.25 . The results of this study are that work ethic has not significant effect on improving employee performnace with a significant value of 0,062 where the value is > 0,05 or with an observation scale the tcount value is 1,927 > ttable 1,687. Giving incentives has a positive and significant effect on improving employee performance with a significant value of 0,004 where the value is < 0,05 or with an observation scale tcount 3,086 > ttable 1,687.
Pengaruh Intellectual Capital Terhadap Financial Performance Dengan Competitive Advantage Sebagai Variabel Moderasi
Authors: Jessica Naomi Theodora  , Unggul Purwohedi  , Adam Zakaria
Published: November 2023

This research aims to test and analyze the influence of intellectual capital on financial performance with competitive advantage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2022. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2022 The sampling technique used purposive sampling technique, with 172 companies in this study. The analysis technique used is multiple linear regression using SPSS version 26 software. The results of this research prove that there is a positive influence of Intellectual Capital on Financial Performance. Competitive Advantage is able to moderate the relationship between Intellectual Capital and Financial Performance.
Human Resource Development Management : Systematic Literature Riview (SLR)
Authors: Fian Arifiona Faradila  , Sopiah Sopiah
Published: November 2023

The purpose of this SLR is to analyze the application of human resource development in the work environment. The method used in this research is the PRISMA (Preferred Reporting Items for Systematic Review) method. Data sources obtained from Science Direct and Google Scholar for the 2019-2023 period. The results obtained were 236 journals, then data reduction was carried out using inclusion and exclusion criteria, resulting in 11 journals that would be reviewed. The results of this study literature review show the priority of the role and tasks of human resource development in increasing productivity. So that human resource development has a good impact on the company and the employees themselves.
STRATEGI PENJUALAN KAMAR RESERVATION SECTION TERHADAP PENINGKATAN ROOM OCCUPANCY SALAH SATU HOTEL BINTANG LIMA DI KOTA SOLO
Authors: Emmelia Nadira Satiti  , Kris Cahyani Ermawati  , Nailafatul Ayu Dindri
Published: November 2023

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana strategi penjualan kamar di Hotel Alila Solo, dan untuk mengetahui bagaimana pengaruh strategi penjualan kamar reservation section terhadap peningkatan room occupancy di Hotel Alila Solo. Penelitian dilakukan di Hotel Alila Solo dengan jenis penelitian deskriptif kualitatif. Metode pengumpulan data yang digunakan ialah observasi, wawancara dan studi pustaka. Sumber data diperoleh dari sumber data primer dan sumber data sekunder dengan teknik analisis data dengan menggunakan triangulasi data. Dari hasil pembahasan diketahui bahwa strategi penjualan kamar berdasarkan market segment, promo room package, dan metode reservasi berpengaruh terhadap peningkatan room occupancy hotel.
Hubungan Manajemen Karir dan Komitmen Organisasi
Authors: Rahayu Mardikaningsih  , Didit Darmawan
Published: November 2023

Career is one form of organizational appreciation to workers. This needs to be observed carefully so that it can be a motivating factor for workers. In addition, organizational commitment is a form of employee loyalty to the organization. Both contribute to the empowerment of people in the organization. This research was conducted to prove whether there is a relationship between career management and organizational commitment so that the type of research conducted is correlational research. A total of 98 employees working in PT ABC will be selected to be set as the sample. The sample is determined by the census technique. The researcher uses primary data obtained from the results of questionnaires that have been answered by employees. This study resulted in the finding that there is indeed a relationship between career management variables and organizational commitment.
PELATIHAN DAN KNOWLEDGE MANAGEMENT TERHADAP KINERJA KARYAWAN PADA PT PARAMOUNT ENTERPRISE INTERNATIONAL
Authors: Joko Susilo  , Saogi  , Anton PW Nomleni
Published: November 2023

Dalam menjalankan sebuah aktivitas yang dilakukan oleh suatu perusahaan harus memiliki adanya sumber daya manusia yang berkualitas. Sumber daya manusia perlu dikelola dengan sebaik-baiknya mulai dari melakukan pelatihan dan knowledge management. Penelitian ini bertujuan untuk mengetahui dengan tepat hubungan yang signifikan antara pelatihan dengan kinerja karyawan dan mengetahui dengan tepat hubungan yang signifikan antara Knowledge management dengan kinerja karyawan PT. Paramount Enterprise International. Analisis data menggunakan Kendall’s Tau. Hasil penelitian melalui uji kendall’s tau variabel pelatihan berhubungan positif dan signifikan terhadap kinerja karyawan. Sedangkan variabel knowledge management berhubungan positif dan juga signifikan terhadap kinerja karyawan. Perusahaan perlu memperhatikan dan menjalankan program pelatihan untuk meningkatkan kinerja agar karyawan lebih meningkatkan knowledge management supaya dapat mengembangkan kemampuan, pengetahuan dan tercapainya tujuan di PT Paramount Enterprise International, berhubungan hasil penelitian yang dilakukan menunjukan variabel pelatihan dan knowledge management memiliki pengaruh positif terhadap kinerja karyawan PT Paramount Enterprise International.
Analisa Pengukuran Parameter Quality of Service dan Quality of Experience pada Layanan HbbTV
Authors: Putri RA Rizka Qori Yuliani , Ery Safrianti  , Salpiana  , Jesica Amanda Putri  , Sucahyo Grianto  , Aji Noor Hakim
Published: November 2023

Hybrid Broadcast Broadband TV (HbbTV) adalah standar pengiriman untuk persinyalan, transmisi, presentasi layanan televisi interaktif yang disempurnakan serta aplikasi terkait, dirancang untuk digunakan melalui jaringan penyiaran dan Internet. Standar ini merupakan satu-satunya memungkinkan koneksi langsung antara konten linear dan online, dapat berjalan pada terminal hybrid mencakup koneksi siaran dan Internet. Standar ini memberikan dimensi baru pada layanan yang ditawarkan oleh program saluran televisi (TV dan Internet) dan meningkatkan pengalaman pengguna bagi konsumen dengan memungkinkan layanan yang inovatif dan interaktif melalui jaringan siaran dan broadband. Spesifikasi HbbTV dikembangkan oleh Asosiasi HbbTV untuk secara efektif mengelola jumlah konten yang tersedia untuk meningkatkan pesat yang ditargetkan untuk konsumen akhir saat ini. HbbTV adalah teknologi yang memadukan siaran televisi tradisional dengan layanan internet dan aplikasi interaktif. Penelitian ini membahas peran QoS dan QoE dalam implementasi HbbTV, dengan fokus pada pengukuran parameter menggunakan software wireshark mempengaruhi kualitas layanan dan pengalaman pengguna. Metode penelitian yang digunakan adalah eksperimen dengan mengukur parameter QoS dan QoE. Hasil pengukuran QoS rata-rata throughput 47531,8 bps, Packet loss 4,9968%, delay 189,38 ms dan jitter 17700 ms Selanjutnya dalam pengukuran QoE, survei dilakukan untuk mengumpulkan data dari pengguna. Hasil analisis data menunjukkan bahwa terdapat 7,7% harapan konsumen terhadap penggunaa HbbTV lebih ditingkatkan.