bluuebunny/crossref_metadata_2025 huggingface dataset:
AKUNTANSI PEMERINTAHAN SYARIâ€™AH DAN KEMUNGKINAN PENERAPANNYA DI PROVINSI NANGGROE ACEH DARUSSALAM
Authors: - Aliamin
Published: January 2021

Ada dualisme pemberlakuan akuntansi keuangan pemerintahan daerah di Provinsi NAD yang tidak dialami oleh provinsi dan kabupaten/kota lain di Indonesia. Dualisme ini menyangkut dengan pengelolaan dalam APBA dan APBK, mulai dari perencanaan (proses penganggaran), pelaksanaan (pelaksanaan dan penatausahaan APBA/K) dan pengendalian (evaluasi dan Pemeriksaan). Berdasarkan UU No. 33 tahun 2004 pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengatur daerahnya sendiri, termasuk pembagian keuangan (financial sharing) antara pemerintah pusat dan daerah.Pemerintah pusat mengeluarkan UU Pemerintahan Aceh (UUPA) No.11/2006, Provinsi NAD diberikan kewenangan lebih rinci tentang tugas-tugas yang diatur dalam mengelola otonomi daerah. Provinsi NAD mempunyai wewenang dalam bidang keuangan daerah, pemerintahan, dan hukum. Dimasukkannya zakat sebagai bagian dari PAD mengakibatkan penyelenggaraan keuangan daerah mengacu pada dua hukum, yakni konvensioan akuntansi keuangan daerah negara Republik Indonesia dan Shariâ€™ah. Kedua sistem ini tentu saja tidak mungkin disatukan mengingat perbedaan substansi yang melandasinya. Tulisan ini mencoba mengulas dan menelaah tentang kemungkinan penerapan akuntansi syari`ah di Provinsi Nanggroe Aceh Darussalam.Â
PENGARUH PENDAPATAN DAN JUMLAH NASABAH TERHADAP PENYALURAN KREDIT PADA PEGADAIAN SYARIAH ANEUK GALONG ACEH BESAR PERIODE 2009-2011
Authors: Nasution Emmi Suryani
Published: January 2021

Â  Â  Â  Â  Â  Â Â Tujuan penelitian ini adalah untuk mengetahui bahwa pendapatan dan jumlah nasabah berpengaruh terhadap penyaluran kredit pada perum pegadaian syariah Aneuk Galong Aceh Besar periode 2009-2011. Populasi penelitian ini adalah jumlah nasabah bulanan selama 3 periode yaitu periode 2009 sampai dengan 2011 sebanyak 36 bulan. Sampel yang dipilih adalah sebanyak 36 bulan. Peralatan yang digunakan dalamÂ  menganalisis data adalah regresi linier berganda.Â Â Â Â Â Â Â Â Â Â Â  Hasil penelitian ini menunjukkan bahwa secara simultan semua variabel independent berpengaruh secara signifikan terhadap variabel dependent. Secara parsial pendapatan dan jumlah nasabah berpengaruh secara signifikan terhadap penyaluran kredit. Â Â  Berdasarkan hasil penelitian ini dapat diambil kesimpulan bahwa terdapat pengaruh yang positif dan signifikan antara pendapatan dan jumlah nasabah terhadap penyaluran kredit pada perum pegadaian syariah Aneuk Galong Aceh Besar periode 2009-2011 secara simultan dan parsial.Â Kata Kunci: Pendapatan, Jumlah Nasabah dan Penyaluran Kredit
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP SIKAP APARAT PEMERINTAH DAERAH DI KABUPATEN ACEH BESAR
Authors: Susanti Eva
Published: January 2021

Tujuan penelitian ini adalah untuk mengetahui pengaruh karakteristik tujuan anggaran terhadap sikap Aparat Pemerintah Daerah di Kabupaten Aceh Besar. Pengambilan sampel dalam penelitian ini dilakukanÂ  secara sampel acak sederhana (Simple Random Sampling) terhadap 40 persen dari jumlah populasi pada masing-masing Instansi yaitu Kabag/kabid/kasubdin yang merupakan orang yang bertangung jawab terhadap penyusunan anggaran masing-masing instansi Pemerintah Daerah dan minimal telah menempati posisi tersebut selama 1 tahun. Adapun jumlah sampel dalam penelitian ini sebanyak 63 responden.Dari hasil penelitian diperoleh bahwa koefisien determinan (R2) bernilai 0,987 menunjukkan bahwa variabel partisipasi penyusunan anggaran, kejelasan tujuan anggaran, umpan balik, evaluasi anggaran dan kesulitan tujuan anggaran mampu mempengaruhi Sikap Aparat Pemerintah Daerah di Kabupaten Aceh Besar sebesar 98,7 persen dan sisanya sebesar 1,3 persen di pengaruhi oleh variabel lainnya diluar model penelitian ini. Pembuktian secara parsial dengan menggunakan uji t tes menunjukkan bahwa variabel partisipasi penyusunan anggaran, kejelasan tujuan anggaran, umpan balik, evaluasi anggaran dan kesulitan tujuan anggaran secara parsial berpengaruh signifikan terhadap Sikap Aparat Pemerintah Daerah di Kabupaten Aceh Besar.Pembuktian yang dilakukan secara simultan dengan menggunakan uji F tes juga menunjukkan variabel partisipasi penyusunan anggaran, kejelasan tujuan anggaran, umpan balik, evaluasi anggaran dan kesulitan tujuan anggaran secara simultan berpengaruh signifikan terhadap Sikap Aparat Pemerintah Daerah di Kabupaten Aceh Besar. Berdasarkan hasil analisis regresi linier berganda maka hipotesis yang di uji dalam penelitian ini dapat diterima.Kata kunci : karakteristik tujuan anggaran, sikap
FRAMEWORK ACCOUNTING: MASIHKAH BERLAKU?
Authors: - Aliamin
Published: January 2021

DEA merupakan kelanjutan dari sistem akuntansi tunggal (single entry accounting, SEA). Sesuai dengan namanya, SEAÂ  hanya berorientasi pada pencatatan tunggal untuk satu akun (akun individu). Setelah berkembang pesatnya DEA, dan diberlakukan di semua bidang akuntansi (termasuk akuntansi pemerintahan yang selama ini sebahagian menerapkan akun individu) pada saat ini SEA tidak dibutuhkan lagi. Karena, formula SEA tidak mencerminkan informasi yang seimbang antara satu akun dengan akun lainnya. DEA mengetengah formula akuntansi dengan:Asset = Liabilities + Owner EquitiesFormula ini menjadi prinsip akuntansi yang berlaku umum yang dituangkan dalam GAAP (Generally Accepted Accounting Principle) Amerika Serikat (AS). Formula ini juga merupakan dasar di dalam pelaporan keuangan (financial reporting), salah satunya di dalam neraca (Balance Sheet). Neraca menggambarkan posisi keuangan (asset), kewajiban (liabilities), dan modal (equity). Formula ini pula yang dipakai, tidak hanya di AS, tetapi jugaÂ  di banyak negara di seluruh dunia.Namun demikian, formula ini sepertinya menjadi sakral. Menurut para ahli, dalam teori akuntansi,Â  formula ini bisa berubah, tergantung pada sudut pandang dan informasi keuangan apa yang akan disajikan.Â Kata Kunci: Framework Accounting, DEA, SEA
STUDI ATAS BELANJA MODAL PADA ANGGARAN PEMERINTAH DAERAH DALAM HUBUNGANNYA DENGAN BELANJA PEMELIHARAAN DAN SUMBER PENDAPATAN
Authors: Susanti Eva
Published: January 2021

Sejak diberlakukannya Undang-undang No. 11 TahunÂ  2006 tentang Pemerintahan Aceh, maka Aceh mendapat posisi istimewa daripada provinsi lain di Indonesia. Dalam menjalankan roda pemerintahan, Pemerintah Aceh mendapatkan sumber dana perimbangan dari Pemerintah Pusat, prakteknya Pemerintah Daerah terlalu bergantung pada dana perimbangan Pemerintah Pusat untuk menjalankan Pemerintahannya. Dalam Penggunaan anggarannya Pemerintah belum berusaha mengoptimalkan penerimaannya dari daerah untuk hal-hal yang lebih bersifat pembangunan infrastruktur dan sarana prasarana melalui Belanja Modal.Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pendapatan asli daerah dan dana perimbangan secara simultan dan parsial terhadap belanja modal pada kabupaten/kotadi Provinsi Aceh. Populasi dalam penelitian ini adalah seluruh kabupaten/kotayang berjumlah 23 kabupaten/kota dimana terdiri dari 18 kabupaten dan 5kotadi Provinsi Aceh.Data dalam penelitian ini merupakan data sekunder yaitu laporan keuangan hasil audit Badan Pemeriksa Keuangan (BPK) dan perhitungan Anggaran Pendapatan dan Belanja Aceh dari tahun 2009-2011. Data sekunder tersebut diperoleh dari perwakilan BPK RI di Banda Aceh, yang terdiri dari pendapatan asli daerah, dana perimbangan, belanja modal, dan belanja pemeliharaan yang tersaji dalam laporan realisasi anggaran dan laporan arus kas. Analisa data dilakukan dengan menggunakan metode regresi linear berganda, untuk menganalisis pola hubungan antar variabel dengan tujuan untuk mengetahui pengaruh variabel indepeden terhaddap variabel dependen. Hasil penelitian ini menunjukkan bahwa Pendapatan asli daerah dan Dana Perimbangan baik secara bersama-sama maupun secara parsial berpengaruh terhadap belanja modal pada Kabupaten/Kota di Provinsi Aceh.Â Kata Kunci: Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal
Pengaruh Globalisasi Kemajuan Teknologi Informasi Terhadap Perkembangan Sistem Informasi Akuntasi
Authors: AR Mulyadi
Published: January 2021

PerkembanganTeknologi Informasi yang sangat pesat dibarengin dengan kemajuan teknologi itu sendiri yang mengakibatkan perubahan signifikansi terhadap sistem informasi akuntansi. Perkembangan sistem informasi akuntansi berdasar kemajuan teknologi terjadi dalam tiga jaman, yaitu era bercocok tanam, era industri, dan era informasi. Peranan Teknologi Informasi terhadap perkembangan akuntansi pada setiap jaman berbeda-beda. Semakin maju Teknologi Informasi, semakin banyak pengaruhnya pada bidang akuntansi.

Kemajuan dan globalisasi ini mempengaruhi perkembangan Accounting Information System atau dikenal dengan sistem informasi akuntansi dan di singkat SIA dalam hal pemrosesan data, pengendalian intern, dan peningkatan jumlah dan kualitas informasi dalam pelaporan keuangan. Perkembangan SIA berbasis komputer dalam menghasilkan suatu laporan keuangan juga mempengaruhi proses audit. Akhirnya, kemajuan Teknologi Informasi memberikan peluang baru bagi profesi akuntan. Peluang baru yang mungkin diraih diantaranya adalah konsultan sistem informasi berbasis komputer, CISA,dan Webtrustaudit.
LSM dan Manajemen Fundraising (Suatu Kajian LIteratur)
Authors: Lastri Surna
Published: January 2021

LSM adalah sebuah organisasi yang didirikan oleh perorangan ataupun sekelompok orang yang secara sukarela memberikan pelayanan kepada masyarakat umum tanpa bertujuan memperoleh keuntungan. LSM memiliki karakteristik berbeda dibandingkan dengan organisasi bisnis, perbedaan utama dan mendasar terletak pada cara LSM memperoleh sumber dana yang dibutuhkan untuk melaksanakan berbagai aktivitasnya. LSM memperoleh sumber dana dari sumbangan para penyumbang yang tidak mengharapkan pembayaran kembali, pengembalian manfaat ekonomi yang sebanding, atau imbalan apa pun dari organisasi tersebut. Tidak jauh berbeda dengan sebuah perusahaan, LSM pun juga memerlukan dana untuk menggerakkan lembaga yang dikelolanya. Dana itu bisa berasal dari donatur perorangan, perusahaan, lembaga sosial, pemerintah, maupun dari penghasilan yang didapat atas penjualan barang atau jasa

Dalam kegiatan menghimpun dana LSM dikenal dengan istilah fundraising. Fundraising adalah usaha untuk mengumpulkan dana dari berbagai sumber yang ada, baik itu dari luar maupun dari dalam. Makanya fundraising merupakan tulang punggung sebuah organisasi LSM.Namun banyak bukti mengidentifikasikan bahwa sebagian besar LSM sekarang belum maksimal dalam melakukan fundraising sehingga berdampak pada kurangnya ketersediaan dana dalam membiayai aktivitas program dan operasional organisasi. Maka untuk itu diperlukan suatu usaha untuk mendapatkan hasil yang maksimal, fundraising membutuhkan strategi dan pendekatan yang tepat dalam pelaksanaannya.
Analisis Perencanaan Dan Pengawasan Anggaran Biaya Operasi Pada Pt. Pln (Persero) Sektor Pembangkitan Nagan Raya
Authors: Reza Jumaidi Eva Susanti Dan
Published: January 2021

Tujuan penelitian ini adalah untuk mengetahui bagaimana perencanaan dan pengawasan anggaran biaya operasi pada PT. PLN (Persero) Sektor Pembangkitan Nagan Raya.

Penelitian yang dilakukan menggunakan metode analisis data deskriptif. Pengumpulan data dilakukan dengan teknik observasi, wawancara, dan studi kepustakaan.

Berdasarkan penelitian yang telah dilakukan dapat disimpulkan bahwa Perencanaan anggaran biaya operasi per unsur masih memiliki penyimpangan antara anggaran yang telah ditetapkan dengan realisasi anggarannya. Hal ini menunjukkan bahwa perencanaan anggaran biaya operasi PT. PLN (Persero) Sektor Pembangkitan Nagan Raya masih lemah. Pengawasan anggaran biaya operasi telah dilakukan, yaitu dengan menggunakan kartu pengawasan anggaran dan laporan realisasi anggaran, untuk memonitor realisasi dari anggaran tunai biaya operasi yang telah ditetapkan.
Pengaruh Pembiayaan Al â€“Baâ€™i Bitsaman Ajil Terhadap Peningkatan Pendapatan Usaha Kecil Pada Baitul Qiradh Baiturrahman Badan Amil Zakat Nasional Madani Di Kota Banda Aceh Tahun 2013
Authors: Ichlas Fadhillah Aliamin Dan
Published: January 2021

Penelitian ini bersifat empiris dimana tujuan dari penelitian ini adalah untuk mengetahui bahwa Pembiayaan Al â€“ Baâ€™I Bitsaman Ajil berpengaruh terhadap peningkatan pendapatan usaha kecil pada BQ Baiturrahman Baznas Madani Kota Banda Aceh

Populasi dari penelitian ini adalah pedagang kecil pada BQ Baiturrahman Baznas Madani Kota Banda Aceh, dengan jumlah populasi sebanyak 163 orang. Peralatan yang digunakan dalam menganalisis data adalah regresi linier sederhana dan untuk pengujian hipotesis digunakan Uji-t.

Hasil penelitian secara parsial menunjukkan bahwa persamaan regresi yang diperoleh adalah Y = -1050019.65 + 0.295x1. Dengan koefisien korelasi (R = 0.772). Hal ini berarti bahwa hubungan variabel pembiayaan Al-Baâ€™I Bitsaman Ajil (X) berpengaruh secara signifikan terhadap peningkatan pendapatan usaha kecil (Y) pada Baitul Qiradh(BQ) Baiturrahman Baznas Madani Kota Banda Aceh, karena diperoleh nilai t hitung > t tabel pada tingkat siginifikan Î± = 5%.

Uji parsial menunjukkan bahwa variable pembiayaan Al-Baâ€™I Bitsaman Ajil berpengaruh dalam meningkatkan pendapatan usaha kecil pada Baitul Qiradh (BQ) Baiturrahman Baznas Madani Kota Banda Aceh.
ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)
Authors: Subhan Subhan , Cahyo Ferdian Dwi
Published: January 2021

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of Â PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.
PENGARUH STRUKTUR MODAL TERHADAP LABA AKUNTANSI PADA PT SAMPOERNA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015
Authors: Syawalina Cut Fitrika
Published: January 2021

Penelitian ini dilakukan pada PT Sampoerna yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Penelitian ini bertujuan untuk mengetahui pengaruh utang jangka panjang, utang jangka pendek dan total hutang terhadap laba akuntansi secara individu (parsial) maupun bersama-sama pada PT Sampoerna yang terdaftara di Bursa Efek Indonesia tahun 2011-2015. Â Â Â Â Â Â Â Â Â Â Â  Penelitian ini menggunakan metode sensus, data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan triwulan yang kemudian diolah dengan menggunkan program komputer SPSS versi 23. Metode yang digunakan adalah regresi linear berganda. Â Â Â Â Â Â Â Â Â Â Â  Hasil penelitian ini diperoleh kesimpulan bahwa utang jangka panjang, utang jangka pendek dan total hutang, baik secara individu (parsial) maupun secara bersama-sama (simultan) berpengaruh terhadap laba akuntansi. Koefisisen determinasi (R2) sebesar 0,352 dapat diartikan bahwa 35,2% laba akuntansi dipengaruhi oleh utang jangka panjang, utang jangka pendek dan total hutang. Sedangkan 64,8% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
ANALISIS KINERJA KEUANGAN PADA RUMAH SAKIT IBU DAN ANAK TAHUN ANGGARAN 2013-2015 DI KOTA BANDA ACEH
Authors: Susanti Eva , Murnita Syarifah
Published: January 2021

Penelitian ini dilakukan pada Rumah sakit Ibu Dan Anak Tahun Anggaran 2013-2015 Di Kota Banda Aceh. Penelitian ini bertujuan untuk mengetahui dan menganalisa kinerja keuangan pada Rumah Sakit Ibu Dan AnakÂ  Tahun Anggaran 2013-2015 Di Kota Banda Aceh. Tekhnik pengumpulan data yang digunakan adalah penelitian lapangan dan penelitian kepustakaan.Â Metode penelitian ini menggunakan metode deskriptif, yaitu metode data yang dikumpulkan, diolah dan diklasifikasikan, dianalisis, dan diinterprestasikan sehingga memperoleh gambaran yang jelas tentang masalah yang diteliti.Hasil penelitian ini diperoleh hasil perhitungan tingkat rasio likuiditas Rumah Sakit Ibu Dan Anak selama tahun 2013-2015 terjadi kenaikan. Begitu pula dengan rasio aktivitas yang mengalami peningkatan dari 0,35 kali meningkat menjadi 0,51 kali. Sebaliknya rasio utang Rumah Sakit Ibu Dan Anak mengalami penurunan dalam periode waktu tahun 2013-2015.
ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH
Authors: Maksalmina Maksalmina
Published: January 2021

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) ACEH TENGAH
Authors: Yunina Fitri
Published: January 2021

Penelitian ini dilakukan pada Badan Perencanaan Pembangunan Daerah Kabupaten Aceh Tengah (Bappeda Aceh Tengah), dengan objeknya adalah pelaksanaan anggaran belanja instansi tersebut selama tahun anggaran 2012-2016. Tujuan penelitian ini adalah untuk menganalisis bagaimana efektivitas dan efisiensi pelaksanaan anggaran belanja pada Bappeda Aceh Tengah. Penelitian ini menggunakan sumber data sekunder berupa Laporan Realisasi Anggaran Bappeda Aceh Tengah selama tahun anggaran 2012-2016. Penelitian ini merupakan penelitian kualitatif, dengan teknik analisis datanya bersifat deskriptif dan menggunakan perhitungan rasio keuangan, yaitu rasio efektivitas dan rasio efisiensi. Hasil penelitiannya menunjukkan bahwa efektivitas pelaksanaan anggaran belanja pada Bappeda Aceh Tengah selama tahun anggaran 2012-2016 umumnya sudah efektif, kecuali pada tahun 2013 yang berada pada kriteria cukup efektif yang diakibatkan oleh rendahnya realisasi belanja tidak langsung di tahun tersebut. Kemudian ditinjau dari sisi efisiensinya juga menunjukkan sudah efisien, karena realisasi belanja langsungnya dalam upaya mewujudkan program/kegiatan yang telah ditetapkan cenderung lebih rendah, dengan jumlahnya masih dibawah 50%
PENGARUH INFLASI TERHADAP PERTUMBUHAN EKONOMI PROVINSI ACEH PERIODE 2015- 2018 DALAM PRESPEKTIF EKONOMI ISLAM
Authors: Yulianti Rahma , Khairuna Khairuna
Published: January 2021

The purpose of this study was to study the effect of inflation on the economic growth of Aceh Province in the 2015-2018 fiscal year. Inflation is measured by CPI (Consumer Price Index), economic growth is measured by GDP. The population in this study is on data and information regarding CPI allocation, and GDP in the economic sector. This study uses the Konumen Price Index data, and economic growth data seen from the survey conducted by BPS in the 2015-2018 fiscal year, and uses the census method. For hypothesis testing, this study uses simple linear regression analysis. The test results show that, inflation affects economic growth. The coefficient of determination is 29.4. The coefficient of determination that has been calculated is 29.4% included in the criteria of the role that is quite high, in accordance with the Guidelines for Providing Interpretation of the Coefficient of Determination. So that it can be concluded that inflation affects the economic growth of Aceh Province is high.
ZnO and MXenes as electrode materials for supercapacitor devices
Authors: Ammar Ameen Uddin , Yildirim Ipek Deniz , Bakan Feray , Erdem Emre
Published: January 2021

Supercapacitor devices are interesting owing to their broad range of applicability from wearable electronics to energy storage in electric vehicles. One of the key parameters that affect the efficiency of supercapacitor devices is selecting the ideal electrode material for a specific application. Regarding this, recently developed metal oxides, specifically nanostructured ZnO, and MXenes with their defect structures, size effects, as well as optical and electronic properties have been presented as electrode material in supercapacitor devices. The discussion of MXenes along with ZnO, although different in chemistry, also highlights the differences in dimensionality when it comes to defect-driven effects, especially in carrier transport. The volume under the influence of the defect centers is expected to be different in bulk and 2D structures, regardless of composition. Hence, analysis and discussion of both materials provide a fundamental understanding regarding the manner in which 2D structures are impacted by defects compared to bulk. Such an approach would therefore serve the scientific community with the material design tools needed to fabricate the next generation of supercapacitor devices.
LANGUAGE LEARNING BASED PRACTICING WITH STORIES: HOW TECHNOLOGY HELPS TO TEACHER
Authors: Катинская А. , Хоу Ж. , Янгарбер Р.
Published: January 2021

Одна из перспективных областей компьютерной лингвистики – разработка образовательных приложений. В данной статье на примере системы «Ревита» показано, как инструменты для автоматического анализа текста могут быть использованы при создании сервиса для изучения языка. «Ревита» разрабатывается в Хельсинкском университете и представляет собой инструмент для автоматического создания грамматических упражнений на основе текстов, которые преподаватель или сам пользователь загружает в систему. «Ревита» предназначена для студентов среднего или продвинутого уровня; при этом упражнения подбираются для студентов с учетом их уровня подготовленности – для этого система анализирует данные о выполнении заданий каждым учеником. «Ревита» предоставляет инструменты для включения учеников в группы, с которыми учитель может легко делиться материалами, упражнениями. Также для учителя доступен режим анализа успеваемости учеников.

Developing educational applications of one the promising areas of Computational Linguistics. In this article, we show how tools for automatic natural language processing can be used to create a system for language learning. Revita is being developed at the University of Helsinki. It is a tool for automatically creating exercises based on texts that the teacher or the learner can upload to the system. Revita is intended for intermediate or advanced students. Exercises are automatically selected for students considering their level of language competence. For this, the system analyzes data on the performance of tasks by each student. Revita also provides tools for including students in groups with which the teacher can easily share materials, exercises, as well as easily track a student progress.
TO THE ISSUE OF THE WAYS TO PRESENT AND APPROACHES FOR ANALYZING OF FOLKLORE MATERIAL IN THE RUSSIAN SCHOOL ABROAD
Authors: Никольская Н.И.
Published: January 2021

В статье аргументируется целесообразность включения фольклорного материала в программу литературного чтения для русской школы за рубежом и рассматриваются способы предъявления и приемы анализа фольклорных текстов на уроках в зарубежных центрах русского языка.

In this article, the expediency of including folklore material in literary reading program for a Russian school abroad is argued, and ways to present and approaches for analyzing of folklore texts during the lessons in foreign centers of the Russian language are discussed.
NATIONAL CHENGCHI UNIVERSITY: AT THE ORIGINS OF RUSSIAN STUDIES IN TAIWAN
Authors: Тан М.В.
Published: January 2021

В статье дается краткий обзор истории развития русистики на Тайване, демонстрируется роль, которую сыграл Государственный университет Чжэнчжи в этом процессе. С момента основания университет Чжэнчжи служил мостом между Китаем и Россией. В настоящее время университет Чжэнчжи – один из важнейших центров по изучению России в китайском мире. В этой статье мы рассматриваем развитие китайско-, а затем тайваньско-российских отношений и перспективы этих отношений в будущем через призму развития русистики в Китайской Республике (Тайвань), в частности, через историю становления факультета славистики университета Чжэнчжи.

The article gives a brief overview of the history of Russian studies in Taiwan, and demonstrates the role played by National Chengchi University (NCCU) in the process. NCCU has served as a bridge between China and Russia since its establishment in 1927 in Nanjing. Nowadays, NCCU is one of the most important centers for the study of Russia in the Chinese-speaking world. In this article, we consider the development of China-Russia and then Taiwan-Russia relations and prospects of these relations through the prism of the development of Russian studies in the Republic of China (Taiwan), and, in particular, through the history of the Department of Slavic Languages and Literatures of NCCU.
ESTABLISHING THE ABILITIES OF EMPLOYEES TO MANAGE WORKING TIME IN VARIOUS ASPECTS OF THE WORK PROCESS
Authors: Duneva Emiliya
Published: January 2021

For the past decade, organizations have been focusing more and more of their efforts on tackling the issue of effective time management and devoting resources to identifying problems in this direction, so that employees can be consulted and relevant innovations can be undertaken in a way that ensures a minimum of loss of working time in activities that do not lead to specific results in the workplace. In this regard, it is quite expected and advisable for managers and employees to focus on a certain minimum of a set of factors that affect the use of time in the workplace. It is imperative to create a system for tracking and evaluating the way employees use the regulated working hours. In this article we define the skills, abilities and the way to manage the time of a representative sample of employees of the company "LILIA 86 OOD".
THE LIABILITY OF THE STATE FOR DAMAGE CLAIMS RESULT OF VIOLATION OF THE EUROPEAN UNION LAW
Authors: Kanatova-Buchkova Veselina
Published: January 2021

The article deals with the questions connected with different court procedures on damage claims grounded in State and Municipalities Liability for Damages Act (1989) result of illegal acts of Bulgarian administrative bodies. The article designates the specific issues of the state liability including the issues connected with the new regulation of the court liability for violation of the European Union law.
SURVEY OF THE ATTITUDES OF BULGARIAN CONSUMERS TO WINE CONSUMPTION
Authors: Logodashki Nikolay
Published: January 2021

Continuous research of consumer product choice is the basis for improving the characteristics of the offered product. This in turn leads to the creation of consumer satisfaction with the product, and it helps to increase the competitiveness of the products offered. The main goal of the present study is to investigate the consumer behavior and attitudes of Bulgarian consumers for wine consumption, as well as the impact of the COVID-19 pandemic on them. The main expected results are established attitudes towards wine consumption by Bulgarian consumers, which wine producers can use in making decisions related to competitiveness. The main research methods used in the study are content analysis, method of comparison, intuitive and systematic approach, method of analysis and synthesis, survey.
EDUCATION MANAGEMENT AND THE IMPACT OF INNOVATION
Authors: Zacharoula Lykopoulou
Published: January 2021

This study concerns higher education in Greece, as applied today and in the forthcoming years and its aim is ternary; firstly, the study on the implementation of international innovation indicators in education, secondly the use of innovative teaching practices and finally the relationship between different organizations and its impact on innovative educational practices. The primary research contacted with the use of a questionnaire on a sample of 471 teachers all over Greece. The findings among others show that the higher the level of innovation regarding educational services, the higher also is the level of innovation on educational processes. Moreover, the higher the level of innovation regarding educational services, the higher also is the level of innovation on business organization, and the higher the level of innovation regarding educational processes, the higher also is the level of innovation on business organization. The importance of this work lies in its contribution to the description and definition of the concept, characteristics and operation of organizational innovation in the context of education, as well as the possibility of its use by the supervisors and teachers of the specific school level for better understanding and management of the culture of each school unit.
LEGAL AND ECONOMIC ASPECTS OF THE INTRODUCTION OF EDUCATIONAL CENSUS WHEN VOTING IN THE REPUBLIC OF BULGARIA
Authors: Bogomilova Ekaterina
Published: January 2021

In recent years in the Republic of Bulgaria the question on educational qualification for voting has more and more been raised. The topic is quite relevant, especially when the results of the 2019 elections for representatives of the European Parliament and those for local governments report: 1) high number of invalid ballots when choosing a preference without specifying a party, 2) the refusal of voters to vote using machines, 3) the so called "election tourism” from Turkey, and 4) the vote buying. These problems raise the relevance of the role of literacy and education of voters when exercising their constitutional rights.
INNOVATION IN MANAGING EDUCATIONAL SERVICES
Authors: Zacharoula Lykopoulou
Published: January 2021

Instead of a common cultural perspective, university culture is experienced at three distinct levels: the enterprise, the profession and the cognate area. Each of them exerts a powerful influence on the ideology or systems of beliefs that characterize academics and academic institutions. Thus, many different dimensions should be assessed in order to indicate which of them can affect universities performance and decision-making regarding innovation. This paper concerns higher education in Greece, as applied today and in the forthcoming years and its aim is ternary; firstly, the study on the implementation of international innovation indicators in education, secondly the use of innovative teaching practices and finally the relationship between different organizations and its impact on innovative educational practices. The primary research contacted with the use of a questionnaire on a sample of 471 teachers all over Greece. The findings among others show that the higher the level of innovation regarding educational services, the higher also is the level of innovation on educational processes.
Comparison between Mineralogical Properties of Oak Forest and Un-Cultivated Soils in Iraqi Kurdistan Region
Authors: Abdullah Azad , Esmail Akram , Ali Othman
Published: January 2021

This study was conducted to identify the mineralogical properties of oak forest and un-cultivated soils at 12 locations in the Iraqi Kurdistan region, which included (Brifca, Gara, and Matin) in Duhok governorate, (Awagrd, Bilah, and Malakan) in Erbil governorate, (Badawan, Bardanga, and Chwarta) in Sulaimani Governorate and (Bakhakon, Hawar, and Sartak) in Halabja governorate. Clay minerals were identified from X-ray diffraction data and peaks. Peak height is used as a rough indicator of the relative abundance of minerals. In general, the expansion of 14A to 17A in ethylene glycol treatment was not detected because measuring started from 5 so thats why we cannot be differentiated between Chlorite and Smectite in that treatment. Swelling chlorite was the dominant mineral in these soils. While the miner clay mineral at that locations were Kaolinite. Mica was identified at all locations, while the dominant type of Mica at forest soils was Muscovite which was obtained from 6 sites, while Mica Biotite was obtained from 4 sites, but in un-cultivated sites, both types of mica recorded at 5 sites.
Postmodernism and Faith: An Evaluation of the Auto-Positioning of Pentecostalism and its Sacred Boundaries in Ghana
Authors: Boakye Lawrence
Published: January 2021

The past 30-40 years have seen a growth in Pentecostalism in Ghana. It has been good news for the growth of Christianity, but it has also not eluded the postmodernist influences on faith, belief, and theology. Part of this influence which is redefining the precincts of Christianity can be attributed to the concepts of ‘narrativism’ and ‘postsecularism’, which are described as ramifications of postmodernism. This work examines the current religious atmosphere in Ghana and other influences which expound the dynamisms that are changing the basis of Chrisitian faith, religion, and socio-cultural practices. The foremost interest is to analytically use the postmodern concept to explain the new phase of religion and other influences of Pentecostalism in Ghana today. And how the determinants of postmodern tendencies have influence local and microscopic forms of religious undercurrents in society. It brings to light the new theological and philosophical grounds on which new philosophies can enhance new directives and conjectures for the understanding and growth of religion and culture in the African context. Keywords: Pentecostalism, Narrativism, Christianity, Postmodernism, Postsecularism, Religion.
Memahami Penerapan Taurat Pada Masa Yesus dan Implikasinya Dalam Menghayati Firman Tuhan Pada Masa Kini
Authors: Simorangkir Sri Lina BL
Published: January 2021

The development of the Jewish nation in observing the Torah from the time of the Babylonian exile to the time of Jesus' presence in Judea continued, both amidst the changing cultural effects of politics on the existing government. The Torah is a reference for the Jewish people to live by in worship and in their daily life. The Jewish Torah strictly rules the norms relating to personal and social morals. The material of the Torah had developed at the time of Jesus, been added with interpretations of the 'letters' of the Torah, new attitudes of behavior, which were increasingly distant and increasingly difficult to do. The way they understand the Torah is seen in the attitude and manner of the teachings of Jesus. The scribes were adept at interpreting the Torah literally with convoluted explanations. Jesus declared that He came to fulfill the Torah. The application of the application of the Torah for the present time appears in spiritual values such as spiritual understanding of God's Word, Bible study, understanding the current passages of the Torah, as well as the need for one's qualifications to live the Word of God. Therefore, today we need hermeneutic principles so that we don't misinterpret the Bible.Perkembangan bangsa Yahudi dalam melakukan Taurat sejak dari masa pembuangan di Babel sampai pada masa kehadiran Yesus di Yudea terus berlanjut, baik di tengah perubahan budaya maupun dampak politik pada pemerintah yang ada saat itu. Taurat menjadi acuan pegangan hidup bangsa Yahudi dalam ibadah dan dalam hidup sehari-hari. Taurat orang Yahudi sangat ketat mengatur norma-norma yang menyangkut moral pribadi dan sosial. Materi Taurat sudah berkembang pada masa Yesus, ditambah dengan tafsiran-tafsiran ‘huruf’ Taurat, pedoman sikap tingkah laku, yang semakin jauh dan semakin sulit dilakukan.     Cara mereka memahami Taurat yang terlihat pada sikap dan cara menanggapi ajaran Yesus. Para ahli Taurat mahir dalam menginterpretasikan Taurat secara harafiah dengan keterangan berbelit-belit. Yesus menyatakan bahwa Ia datang untuk menggenapi Taurat. Implikasi penerapan Taurat untuk masa kini muncul pada nilai-nilai rohani seperti kebangunan rohani memahami Firman Tuhan, pendalaman Alkitab, memahami perikop-perikop Taurat untuk masa kini, serta perlu kualifikasi seseorang dalam menghayati Firman Allah. Maka untuk itu di masa kini perlu prinsip-prinsip Hermeneutik agar tidak keliru dalam menafsir Alkitab.
MUSE Reveals Extended Circumnuclear Outflows in the Seyfert 1 NGC 7469
Authors: Robleto-Orús A. C. , Torres-Papaqui J. P. , Longinotti A. L. , Ortega-Minakata R. A. , Sánchez S. F. , Ascasibar Y. , Bellocchi E. , Galbany L. , Chow-Martínez M. , Trejo-Alonso J. J. , Morales-Vargas A. , Romero-Cruz F. J.
Published: January 2021

NGC 7469 is a well-known luminous infrared galaxy, with a circumnuclear star formation ring (∼830 pc radius) surrounding a Seyfert 1 active galactic nucleus (AGN). Nuclear unresolved winds were previously detected in X-rays and ultraviolet, as well as an extended biconical outflow in infrared coronal lines. We search for extended outflows by measuring the kinematics of the Hβ and [O iii] λ5007 optical emission lines, in data of the Very Large Telescope/Multi-unit Spectroscopic Explorer integral field spectrograph. We find evidence of two outflow kinematic regimes: one slower regime extending across most of the star formation (SF) ring—possibly driven by the massive SF—and a faster regime (with a maximum velocity of −715 km s−1), only observed in [O iii], in the western region between the AGN and the massive star-forming regions of the ring, likely AGN-driven. This work shows a case where combined AGN/SF feedback can be effectively spatially resolved, opening up a promising path toward a deeper understanding of feedback processes in the central kiloparsec of AGN.
Pesticide Toxicity Prevention in Farmer’s Community Movement
Authors: Mahyuni Eka Lestari , Harahap Urip , Harahap R. Hamdani , Nurmaini Nurmaini
Published: January 2021

BACKGROUND: Pesticide toxicity is a serious problem in poor and developing countries agricultural communities, including Indonesia.
AIM: This study aims to design an effort of pesticide toxicity prevention.
METHODS: This is participation action research in look, think, and action cycle of pesticide use process as a qualitative study. The participants were taken by purposive technique and data collected with focus group discussion, in-depth interviews, self-report, and observation. Data were analyzed by thematic analysis. All participants are the commitment farmers that able to prevent and resolve the pesticide toxicity problem. This research has ethical clearance with number 1608/I/SP/2019.
RESULTS: The results found that the determinant factor of pesticide toxicity is a high risk such as direct contact, unusually personal protection used, bad behavior such as spraying while smoking, blowing pump hoses directly, poor personal hygiene, pesticide storage, and disposal action. Several factors that influence are ignorance of farmers about the toxic effects that cause chronic toxicity. To prevent pesticide toxicity, we found the eight principles of pesticide use that formulated based on the epidemiology prevention approach that meets the level of primary, secondary, and tertiary prevention. It called Community Movement in Toxic Resolve or Gerakan Masyarakat Petani Atasi Racun (GEMPAR) arranged as an effort to prevent toxicity, including recognizing the hazard of pesticide, completely personal protection used, paying attention to the wind direction and spraying route, store pesticides in a safe place, safely dispose of pesticides, personal hygiene, record, and report toxicity symptom, and going to organic farming.
CONCLUSION: The effort of pesticide toxicity could prevent in successful by a community movement called GEMPAR that divides into eight principles of prevention action in pesticide used.
Redescription of Gnorimosphaeroma oregonense (Dana, 1853) (Crustacea: Isopoda: Sphaeromatidae), designation of neotype, and 16S-rDNA molecular phylogeny of the north-eastern Pacific species
Authors: Wetzer Regina , Wall Adam , Bruce Niel
Published: January 2021

Gnorimosphaeroma oregonense (Dana, 1852) is revised, a male neotype is designated, photographed, and illustrated; the species occurs from Vancouver British Columbia to the central California coast. 16S-rDNA sequences (~650 bp) for all available ethanol preserved species of Gnorimosphaeroma were used to hypothesize their relationships. Our analyses revealed a sister taxon relationship between the fully marine G. oregonense and the brackish to freshwater species, G. noblei. The oyster associated and introduced G. rayi is sister to a previously not recognized or identified, but genetically distinct, Gnorimosphaeroma sp. collected at two sites in San Francisco Bay. Gnorimosphaeroma sp. is probably also a western Pacific species based on its genetic relationship to G. rayi. Photographic comparisons are offered for G. oregonense (marine), G. noblei (freshwater), G. rayi (introduced), G. sp. (presumably introduced), and G. insulare (San Nicolas Island). Records of the holdings at the Los Angeles County Museum of Natural History are summarized. Without material available north of Vancouver through Alaska, the range of G. oregonense could not be genetically verified. This review includes a diagnosis and description of the genus Gnorimosphaeroma Menzes, 1954.
The family Conopidae (Diptera) in Egypt and Saudi Arabia
Authors: El-Hawagry Magdi , Soliman Ahmed , Al Dhafer Hathal
Published: January 2021

The present study is one in a series of planned studies aiming to catalogue the whole order Diptera in both Egypt and Saudi Arabia.

All known Egyptian and Saudi Arabian conopid taxa are systematically catalogued in the present study. Three species are recorded herein for the first time from Saudi Arabia: Conops (Asiconops) elegans Meigen, 1804 and Thecophora atra (Fabricius, 1775) (Al-Baha region, south-western of Saudi Arabia), and Conops (Conops) quadrifasciatus De Geer, 1776 (Tabuk region, north-western of Saudi Arabia). Physocephala variegata (Meigen, 1924) is also recorded for the first time from Gebel Elba, the south-eastern triangle of Egypt. Considering that Gebel Elba in Egypt and Al-Baha in Saudi Arabia are affiliated to the Afrotropical Region, this is the first time Physocephala variegata and Thecophora atra have been recorded from the Afrotropical Region. An updated taxonomy, world and local distributions, dates of collection and some coloured photographs are provided.
Note on coisotropic Floer homology and leafwise fixed points
Authors: Ziltener Fabian
Published: January 2021

For an adiscal or monotone regular coisotropic submanifold $ N $ of a symplectic manifold I define its Floer homology to be the Floer homology of a certain Lagrangian embedding of $ N $. Given a Hamiltonian isotopy $ \varphi = ( \varphi^t) $ and a suitable almost complex structure, the corresponding Floer chain complex is generated by the $ (N, \varphi) $-contractible leafwise fixed points. I also outline the construction of a local Floer homology for an arbitrary closed coisotropic submanifold.

Results by Floer and Albers about Lagrangian Floer homology imply lower bounds on the number of leafwise fixed points. This reproduces earlier results of mine.

The first construction also gives rise to a Floer homology for a Boothby-Wang fibration, by applying it to the circle bundle inside the associated complex line bundle. This can be used to show that translated points exist.
Tori can't collapse to an interval
Authors: Zamora Sergio
Published: January 2021

Here we prove that under a lower sectional curvature bound, a sequence of Riemannian manifolds diffeomorphic to the standard $ m $-dimensional torus cannot converge in the Gromov–Hausdorff sense to a closed interval.

The proof is done by contradiction by analyzing suitable covers of a contradicting sequence, obtained from the Burago–Gromov–Perelman generalization of the Yamaguchi fibration theorem.
Un registro criminale del primo Duecento
Authors: Cammarosano Paolo
Published: January 2021

L’autore illustra un testo inedito proveniente dal Comune di Siena e relativo agli anni 1229-1242. È un registro di carattere finanziario, perché registra le entrate di giustizia, provenienti da condanne criminali e da contravvenzioni, nelle quali compaiono alcune migliaia di cittadini. È il primo documento di una certa ampiezza che riguardi la materia penale. È un registro corposo, contenendo circa 158 carte, dunque circa trecento facciate. L’autore fa precedere la sua analisi da un velocissimo inquadramento della città di Siena nel primo Duecento e inserisce nella descrizione generale del testo alcuni casi interessanti di condanne.
I registri della giustizia criminale nel sistema documentario del principato sabaudo (Piemonte, secoli XIII-XIV)
Authors: Buffo Paolo
Published: January 2021

Si conservano più di 250 registri giudiziari prodotti dai tribunali del Piemonte sabaudo entro il 1400. Le prassi scrittorie di quegli uffici sono qui studiate con riferimento alla struttura diplomatica e codicologica dei registri e ai rapporti funzionali tra questi e altre scritture di governo, soprattutto contabili ed epistolari. L’evoluzione di tali aspetti non dipese dalla ricezione passiva di modelli amministrativi allogeni da parte delle gens de justice piemontesi, ma tenne conto delle sollecitazioni provenienti dai quadri politici e istituzionali locali. L’oscillazione fra i tipi del registro d’ufficio e del registro notarile di imbreviature corrispose al variare del rapporto fra scriba e istituzione e alla diversa formalizzazione degli uffici giudiziari. Il complicarsi della struttura e della tipologia dei registri si collegò, tra l’altro, al moltiplicarsi degli interventi del potere centrale nella gestione locale della giustizia, intesi a porre le basi di un sistema di eccezione.
I registri criminali triestini nella tradizione documentaria cittadina
Authors: Davide Miriam
Published: January 2021

Il saggio prende in esame la tradizione archivistica e la struttura dei registri criminali del Banco dei Malefici di Trieste, i compiti attribuiti ai magistrati, la loro preparazione tecnica e la provenienza sociale. Sono inoltre oggetti di particolare analisi i diritti civili e penali di coloro che non godevano della cittadinanza.
Nel testo e tra le righe: i Libri maleficiorum e il processo penale a Dubrovnik (sec. XIII-XV)
Authors: Lonza Nella
Published: January 2021

Dopo una breve presentazione di Libri maleficiorum, di altre fonti relative ai processi penali e del sistema giudiziario di Dubrovnik all’epoca medievale, si espongono i risultati delle ricerche condotte sulle fonti «minime» (tracce di copiatura, errori del cancelliere, emendamenti del testo, ecc.) e su alcuni fogli volanti che contengono gli abbozzi degli atti. A partire da alcuni esempi viene analizzato come nel corso del processo venivano trasformate le «narrative» delle persone coinvolte, non solo nel loro contenuto, ma anche nel loro aspetto linguistico, visto che la comunicazione tra i giudici, il cancelliere e le persone coinvolte necessariamente si svolgeva in più lingue. In conclusione viene sottolineato quanto complessa fosse la rielaborazione delle informazioni presentate in sede di processo – essa includeva la loro selezione, organizzazione, riformulazione e traduzione – senza però diventare direttamente rilevabile nell’aspetto finale degli atti processuali.