bluuebunny/crossref_metadata_2025 huggingface dataset:
The Impact of Accounting Disclosure of Financial Reports Under International Standards on The Efficiency of Business Sector Companies: A Theoretical Study
Authors: Ali Abdul Jawad Al-Abd Saleh
Published: January 2025

This research seeks to shed light on the concept, foundations, and components of financial reporting disclosure under International Financial Reporting Standards, then review the extent of Egyptian companies’ compliance with the disclosure of financial statements and the items and elements that are required to be disclosed in these statements according to International Financial Reporting Standards, as well as identifying the information that is disclosed in the reports of joint stock, industrial, and commercial companies. Disclosure, in general, means the full disclosure of all data and information related to these companies. In accounting, it means that the financial statements should show all the main information that interests users of the information and that helps them make sound decisions. The amount of information that must be disclosed depends on the experience of the information user and his requirements and the required accounting measurement. The researcher aims through this research to determine the importance of providing disclosure in financial reports from the point of view of its beneficiaries, in addition to knowing the extent of consistency of the financial statements of institutions with the legislations and laws related to disclosure in Egyptian institutions to know the extent of the adequacy of legislation and the application of laws.

Keywords: Accounting disclosure – Financial reports – The benefit of business sector companies.
An Evaluative Study of Egyptian Accounting Standards Considering The 2024 Amendments: A Theoretical and Philosophical Framework
Authors: Abu Ghneim Ali Deeb Alsayed
Published: January 2025

Within the framework of the continuous improvement of Egyptian accounting standards to keep pace with developments in economic conditions, and to comply with international financial reporting standards, with the aim of improving the quality of financial information and enhancing confidence between investors and business establishments, and in the context of what was issued by the Council of Ministers by Resolution No. 636 of 2024 AD, which stipulates the development of some provisions of Egyptian accounting standards for establishments operating in all production activities and enabling them to accurately present their financial statements in a way that enables sound investment and financing decisions to be made (Hassan, 2024: 24), as the amendments to the Egyptian accounting standards aim to establish the principles that establishments must adhere to in order to provide appropriate information to users of financial reports, as the amendments to the Egyptian accounting standards 2024 AD came by replacing standards No. (13) “Effects of changes in foreign exchange rates”, (17) “Separate financial statements”, and (34) “Real estate investment” in addition to issuing Egyptian accounting interpretation No. (2) “Carbon emission reduction certificates.

Keywords: accounting standards – exchange rate – carbon emissions – financial statements
LEGAL CONSEQUENCES OF DEPOSITED FUNDS TO PUBLIC NOTARY BEFORE PREPARATION OF SALES AND PURCHASE AGREEMENT
Authors: Jayanti Ni Nyoman Tri , Wesna Dr. Putu Ayu Sriasih , Puspadma Dr. I Nyoman Alit
Published: January 2025

Depositing funds to the notary before the preparation of the Sales and Purchase Agreement (PPJB) is a common property transaction in Indonesia. It ensures the safety of the funds prior to the final agreement between the buyer and seller. However, there are legal risks associated with the management and use of these funds, especially if there is a dispute or a violation of the agreement. This research analyzes the legal consequences of entrusting funds to a notary by examining the case of Supreme Court Decision Number 508 K/PID/2017. This decision provides important insights into the responsibilities and obligations of notaries in the context of fund entrustment and its legal implications for the parties involved. This research aims to analyze the legal consequences of deposited money to public notary before making a land sale and purchase agreement. This research uses a normative method through legal approach and legal concept analysis. Data was obtained from relevant regulations and legal literature. The results indicated that if a notary receives money before the agreement is made, he/she acts outside his/her authority as a notary and only as a trustee. If there is any misuse of the money, the notary can be charged with embezzlement under Article 372 of the Criminal Code. This dispute can be resolved through legal channels (litigation) or negotiation and mediation (non-litigation). Depositing funds with a notary before the sale and purchase agreement can have serious legal consequences if it does not fulfill the correct procedure, as shown in Supreme Court Decision Number 508 K/PID/2017.
THE IMPLEMENTATION OF LEGAL NORM AGAINST DRUGS ABUSE OF DOUBLE L PILLS AT TANJUNG PERAK PORT POLICE SURABAYA
Authors: Sumaryanto Dr. A. Djoko , Sholehuddin Dr. M. , Sugiharto Dr. , Naibabo Bryan
Published: January 2025

Legal norms are rules that regulate people's behavior based on good and bad values, and determine what is permissible, recommended, or mandatory in a social context to maintain order. Regarding drug abuse, such as Double L pills that are often used without a authorization, Indonesia's Health Law No. 17/2023 regulates sanctions for illegal pharmaceutical activities and violations of safety standards, with a maximum penalty of 12 years in prison and a fine of up to IDR 5 billion for serious cases. This research aims to understand and analyze the implementation of the law and criminal liability related to the abuse of dangerous drugs, especially double L pills, in the Tanjung Perak Port Police area of Surabaya. The research uses a normative juridical method with a statutory and case study approach. The legal materials used include primary, secondary, and tertiary materials, which are collected and analyzed in a qualitative method. The results are presented descriptively for the easy understanding of the readers. The Tanjung Perak Port Police Narcotics Unit enforces legal standards according to Indonesian Health Law No. 17/2023 and the Criminal Code, as seen in case No. 950/Pid.Sus/2024/PN Sby, where the defendant was charged under Article 436 and Article 145 of the same law. However, challenges such as limited personnel, inadequate facilities, low public awareness about drug laws, and the vast Surabaya area complicate efforts to control drug distribution networks effectively.
NUTRITIONAL CONTENT OF DRY NOODLES SUBSTITUTED WITH CHICKEN LIVER AND RED BEAN FLOUR AS A HIGH-Fe ALTERNATIVE
Authors: Sulistyo Febiyanti Wiwid , Ayu Ainun Nafies Dian
Published: January 2025

Introduction. Anemia is a common nutritional problem in developing countries such as Indonesia with a prevalence of 48.9% in adolescent girls who are vulnerable to this condition. Anemia can cause serious health problems. Therefore, additional foods that can increase daily iron intake are needed. One of them is with dry noodles substituted with chicken liver flour and red bean flour. The purpose of this study was to determine the nutritional content of dry noodles substituted with chicken liver flour and red bean flour as a high Fe alternative. Methods. True Experimental Design using a completely randomized design (CRD) with 4 levels of treatment of chicken liver flour substitution and red bean flour, namely P0 (100:0:0), P1 (60:10:30), P2 (60:15:25), P3 (60:20:20). Results&Analysis. The results showed that there was an effect of increasing iron levels in dry noodles. The highest iron content was found in the P3 treatment, which used a substitution of 60% wheat flour, 20% chicken liver flour, and 20% red bean flour, with an iron content of 2.1 mg. Discussion. Dry noodles substituted with chicken liver flour and red bean flour have an effect on increasing iron (Fe) levels. The highest formula is found in formula P3 and the dried noodles have met the quality standards of dried noodles.
artenvielfalt
Authors: Weickmann Dorion
Published: January 2025

Panorama mit Partizipationsfaktor: Die Ausstellung «Tanzwelten» in der Bonner Bundeskunsthalle reist durch Zeit und Raum. Mitgereist ist Dorion Weickmann
Intra-Operative Ocular Coherence Tomography in Retinal Detachment Surgery
Authors: Zakir Rayyan , Hashmani Nauman , Zeyad Nasr , Khaqan Hussain Ahmad , Rahman Hafiz Ateeq Ur , Hassan Amna , Zakir Mohammad , Arif Muhammad Maaz
Published: January 2025

Background: To evaluate the outcomes of using intraoperative optical coherence tomography (OCT) during retinal detachment surgeries and to determine whether it influenced surgical outcomes. Methods: A case series of fifteen patients underwent retinal detachment surgery utilizing the Leica Enfocus microscope with integrated intraoperative optical coherence tomography (IOCT). The study assessed the impact of IOCT on surgical decision-making. It was conducted at the Layton Rahmatullah Benevolent Trust (LRBT) Eye Hospital, Lahore, Pakistan. Data were collected using a questionnaire as a tool for analysis. Results: Fifteen patients with a mean age of 35.33 ± 8.27 years (95% confidence interval) underwent retinal detachment surgery and were included in the study. The questionnaire revealed that the surgeon altered their decisions in four cases (26%). Intraoperative OCT was instrumental in identifying critical structures such as sites of vitreomacular traction, thick epiretinal membranes, and various interfaces. Conclusions: The application of intraoperative OCT proved to be highly beneficial in retinal procedures. Its use enhanced the surgeon's confidence and influenced decision-making in specific cases, demonstrating its value in improving surgical outcomes.
Odpowiedzialni za solidarność społeczną
Authors: Zwoliński Andrzej
Published: January 2025

Odpowiedzią na zagrożenie grzechem niesprawiedliwości społecznej i ekonomicznego wyzysku słabszych jest postulat budowania społeczeństwa solidarnego, w którym silniejsi i bogatsi biorą odpowiedzialność za słabszych i biednych, świadomi więzi, jakie łączą jedną rodzinę ludzką. Nie wystarczy postulat tolerancji, która jest zaledwie postulatem wystarczającym dla zaistnienia sprawiedliwości, lecz jej nie powoduje, a tym bardziej nie zapewnia. Dopiero w solidarności następuje uznanie cierpień i niedoli innych ludzi za sprawę własnej odpowiedzialności, a ich złagodzenie czy nawet usuniecie – za własne zadanie.
Legal Review of Court Decision Number 26/Pdt.G/2024/Pn SBR: Case Study of Default in Contract Agreement
Authors: Rahmandito Evan , Darmawan Mohamad Rafli , Nafiansyah Hilman Yahya , Permana Deni Yusup , Dikrurahman Diky
Published: January 2025

This journal analyzes the legal aspects of default in a land title release agreement based on Court Decision Number 26/Pdt.G/2024/PN Sbr. The case involves the Plaintiff seeking compensation after Defendants PT Caruban Jaya Persada and two individuals failed to fulfill obligations in a land rights release agreement concerning parcels of land in Warugede Village, Depok Subdistrict, Cirebon Regency, valued at Rp3,311,182,000.00. The Defendants allegedly failed to make full payments and neglected other agreed terms, prompting the Plaintiff to file a claim under Article 1239 of the Indonesian Civil Code (KUH Perdata). This study employs a juridical analysis of legal documents, including the court decision and relevant legal provisions such as Article 1239 of the Indonesian Civil Code. Legal interpretation methods were used to assess the contractual dispute and its resolution. The court found the Defendants in default and ordered them to vacate the land and compensate the Plaintiff for financial losses incurred. The court's ruling emphasized the legal consequences of breaching contractual agreements, highlighting the enforceability of legally binding agreements under Indonesian civil law. The study concludes that Indonesian civil law provides robust protection for aggrieved parties in contractual disputes through Article 1239, ensuring that contract defaults lead to legally enforceable remedies. Adherence to contractual obligations is essential to avoid severe legal and financial consequences.
Peran Guru Pendidikan Agama Islam dalam Pembentukan Akhlak Siswa di SMA Al Irsyad Kota Tegal
Authors: Maulidin Syarif , Munip Abdul , Nawawi Muhamad Latif
Published: January 2025

Islamic Religious Education (PAI) plays a crucial role in shaping the character and morals of students, particularly at the high school level. PAI teachers not only serve as educators of religious theory, but also as role models and mentors who assist students in internalizing Islamic values in their daily lives. In the face of globalization and various negative external influences, the role of PAI teachers becomes even more strategic in instilling noble morals, such as honesty, responsibility, and empathy towards others. Therefore, it is essential to examine how PAI teachers in schools can effectively shape students' character through approaches rooted in Islamic values. This study aims to explore the role of PAI teachers in shaping the moral character of students at SMA Al Irsyad in Tegal City. The study's informants consist of 15 individuals, including the school principal, PAI teachers, parents, and several students involved in PAI education. Data were analyzed using a qualitative approach, employing in-depth interviews and participatory observation techniques. Data validation was carried out through source triangulation, where the information obtained from interviews with teachers, students, and parents was compared and checked for consistency. The findings of the study indicate that PAI teachers at SMA Al Irsyad play a significant role in shaping students' character through an approach based on exemplary teaching, the habituation of Islamic values, and collaboration with parents to support character development. This research is expected to contribute to the development of character education methods based on religious values in Islamic schools and serve as a reference for religious education in shaping a generation with noble morals and religious devotion.
Perancangan Pendidikan Islam di Masa Depan: Integrasi Teknologi, Kecerdasan Buatan, Web3, dan Metaverse
Authors: Bahij Muhammad Alfan , Sukari Sukari
Published: January 2025

The rapid development of information and communication technology has significantly impacted various aspects of life, including Islamic education. This paper aims to design a future model of Islamic education that integrates advancements in technology, artificial intelligence (AI), Web3, and the metaverse. The research method used is a literature review with a qualitative approach. The findings indicate that technology can enhance accessibility, interactivity, and personalization in Islamic education, while AI supports adaptive learning and educational data analysis. Web3 offers decentralization and data security, and the metaverse enables immersive and collaborative learning environments. The implications of this study highlight the need for a curriculum responsive to technological advancements, teacher training, and adequate technological infrastructure to support the implementation of Islamic education in the digital era.
Ստեփանոս Մեծրկա որդու ՇԼԲ (532) - ամյա Զատկացուցակը (վերականգնում) / The 532-Year Paschal Table of Stepanos, the Son of Metzrka (Restoration)
Authors: Galstyan Gor A.
Published: January 2025

This study holds both calendrical and source-critical, as well as philological significance. The article attempts to restore the main rules of two 19-year cycles of 532-year Paschal table of Stepanos, the Son of Metzrka. In the article, we address the issue that Stepanos created a project for a stationary calendar, which recognizes the beginning of the year as Navasard 1 = March 1, by retrospectively calculating the equivalent of Navasard 1 = March 1 in the Armenian portable calendar, namely the four-year period of 1080-1083. Taking into account the above, we have presented the equivalents of the dates of holidays, seasons and astronomical phenomena occurring throughout the year, according to the draft stationary calendar compiled by Stepanos, the Son of Metzrka and Julian calendar.
Considering this, we have presented the date equivalents of holidays, the seasons of the solar year, and astronomical phenomena throughout the year according to the Julian calendar and fixed calendar project of Stepanos, the Son of Metzrka.
Referring to Stepanos, the Son of Metzrka and his “Interpretation of the Calendar”, taking as a basis the information reported by him, about the 19-year cycle of the full moon, the vruzeleto system (arm. յոթներյակ), as well as epact (arm. վերադիր), we tried to reconstruct the image of the two 19-year Easter lists created by him in tables. The 532-year Easter schedule compiled by Stepanos, the Son of Metzrka consists of 28 parts with a 19-year period of Full Moon. The rules of the list of Easter holidays reconstructed by us refer to the leap (arm. նահանջ), the year (the years of the first circle of the Great Paschal cycle [Շ-եակ] are given, also the great Armenian date of the second circle of the Great Paschal cycle, and the Dionysian year), the epact, the vruzeleto system, the 19-year Full Moon cycle and the Easter day. These rules given are accompanied by detailed commentaries that illustrate the choice of meanings presented to make the list.
Отношение молодых студентов к браку и его трудностям в годы обучения (на примере Ширакского государственного университета им. М. Налбандяна) / Young Students on Getting Married and its Difficulties During Education Years (According to the example of M.Nalbandian Shirak State University)
Authors: Markosyan Mariam M.
Published: January 2025

In the article, the author presented the attitude of young students (married and unmarried) regarding the modern family model, forming a family and, in general, the difficulties of marital and family relations.
The work describes the motivational and value components of student marriage, as well as the factors influencing marriage, which imply the domestic, economic and psychological difficulties of the student family. A direct link between the influencing factors and the difficulties arising from them will be presented below.
Many works are devoted to the study of the family, marital relations, family functions, while the student family rarely becomes an object of study. In this context, it becomes an overarching problem to study the problems that concern the latter, both among direct student families and unmarried students, on the one hand to solve and on the other hand to prevent the existing problems that may be faced by the students who will get married later. As well as to increase the quality of life, starting from the improvement of the socio-economic condition, up to the organization of free entertainment.
Theorizing Social Protection: a Synthesis of Institutional, Interactionist and Holistic Perspectives
Authors: Aghajanyan Martin A.
Published: January 2025

In the realm of social services, as with other vital areas of national importance, human resources management (HRM) is of great importance since the key to economic progress in the 21st century is the effective and targeted use of human capital. The issue of human resources development is particularly important for enhancing the effectiveness of social services in the Republic of Armenia. It is reasonable to study the issue of human resources management within the framework of the Unified Social Service (USS). This institute is responsible for the provision of social protection services. This article examines the best practices of HRM, focusing on two main components of it: staffing and performance management. Information for this study about the USS, its personnel, and work-related challenges stems from interviews with social service specialists. During the study, several critical aspects of the USS were noted, including issues associated with selection and staffing due to low wages and scope of work, various bureaucratic bottlenecks, and lack of opportunities for career advancement. Further, the article discerns significant shortcomings in the performance management systems: absence of certain essential elements such as key performance indicators (KPI), feedback systems, and demotivational performance reward structures to even the high achievers. It was concluded that more effective recruitment methods should be implemented in order to reform the HR management system within the USS and to boost service quality and employee performance. With the above modifications, the USS will have sufficient potential to improve the quality of services provided, meet public needs, and endorse employee motivation and performance. The scientific novelty of this article lies in its context-driven approach to HRM within Armenia’s USS, focusing on reforms and performance evaluations specifically adapted to Armenia’s social sector. It introduces a localized perspective on recruitment challenges, providing actionable insights that are sensitive to Armenia’s unique socio-economic environment. By comparing private-sector performance models with Armenia’s public social services, the article highlights the need for a sector-specific approach rather than a direct private-sector application. The proposed reforms are particularly innovative, as they are tailored to Armenia’s regulatory and socio-economic framework, addressing HRM issues uniquely within the context of Armenia’s social protection system.
Residents’ Participation and Spatial Engagement in the Context of Socio-Spatial Planning of Enlarged Communities of the Republic of Armenia
Authors: Yengidunyan Vahan V.
Published: January 2025

The effectiveness of socio-spatial planning implemented in the settlements of enlarged com-munities, in addition to professional abilities, also depends on the positive positioning of the broad social strata towards the implemented changes. One of the primary factors underlying these positionings is the desire to participate in the implementation of changes and decision-making in their own settle¬ments.The concept of socio-spatial planning, deve¬loped by Erdiaw-Kwasie and Basson, is defined as a “…branch of planning focused on understanding why different groups of people embrace, contest or reject spatial changes, how they take a lead in shaping their own space, and ways to make themactive in spatial transformations” .
Հայ Դատի հանձնախմբի գործունեության լուսաբանումը Բեյրութի «Զարթօնք» օրաթերթում (2005-2015 թթ.) / Echoes of the activities of the Armenian National Committee in Beirut, daily newspaper "Zartonk" (2005-2015)
Authors: Sharoyan Elen A.
Published: January 2025

The national-political, social-literary newspaper "Zartonk" regularly refers to the activities of the Armenian National Committee in its publications.
"Zartonk" emphasizes the need to strengthen the Homeland-Diaspora ties, believing that they can play a significant role in the fair satisfaction of Armenian demands.
"Zartonk" presents the activities of the Armenian National Committee from the position of the Ramkavar Liberal Party, not hiding its satisfaction with the work of the structure.
A Study on Religious Education in Families of Family Federation for World Peace and Unification: Focusing on Adolescent Textbooks
Authors:   The Korean Association for the Study of Religious Education, Moon Sunyoung
Published: January 2025

[Objective] This study aims to understand religious education in families of Family Federation for World Peace and Unification (FFWPU), a new Christian religion, with a particular focus on adolescent textbooks utilized in these households.
[Contents] The adolescent textbooks, compiled into two volumes, are structured under eight major themes and a total of 52 subtopics. Each subtopic is designed for parents and their adolescent children to read together at home, fostering interaction and dialogue. The major themes of Volume 1 are: (1) Heavenly Parent and True Parents, (2) Self, (3) Interpersonal Relationships, and (4) Dreams and Future. The major themes of Volume 2 are: (1) Love, (2) Family, (3) All things, and (4) Faith. These major themes are based on the worldview of FFWPU, encompassing the primary life purposes and values pursued by the faith community. The textbooks also reflect the unique characteristics of this new religion, including its experience of misunderstanding from mainstream Christianity in Korea and its significant composition of multicultural families within the faith community. Accordingly, the textbooks also emphasize the aspect of religious education aimed at enhancing the self-esteem of adolescents from multicultural families.
[Conclusions] Religious education in families of FFWPU emphasizes helping adolescent children form a religious self-identity, establish religious values regarding sexuality, and focus on the practical application of life aimed at developing a complete religious character.
The Change in Relationship of Neighbor’s Social Capital and Influencing Factors: Focusing on the Impact of Religious Activities
Authors:   The Korean Association for the Study of Religious Education, Hur Youngju
Published: January 2025

[Objective] The purpose of this study is to identify the changes in the levels of neighbor’s social capital(neighbor's size, neighbor's trust, and neighbor's support) between 2012 and 2023, as well as the relationships among three capital types and the factors influencing them.
[Contents] This study utilized data from the Korean General Social Survey (KGSS) conducted in 2012 and 2023. The first finding is that the levels of neighbor's size, neighbor's trust, and neighbor's support in 2023 were all significantly lower compared to 2012. The impact of neighbor’s size on neighbor’s trust and support showed little difference between the two years, but that the effect of neighbor’s trust on support significantly decreased. The second finding is that age group, and whether one has children influenced neighbor’s social capital in 2012 and 2023. And the religion belief status emerged as a new factor influencing neighbor’s size in 2023, and the impact of religious activities on neighbor’s trust disappeared in 2023.
[Conclusions] In conclusion, it was suggested to activate community for the youth in urban areas, to establish child education community for the middle-aged male parents, and to strengthen club activities for elderly residents in rural areas. Additionally, it was proposed to implement education that highlights the values of concern for and love of one's neighbors for everyone, and to link religious activities with community-based group volunteer work.
Teknoparkların Türkiye Ekonomisine Yönelik Katkıları
Authors: Başalp Ahmet
Published: January 2025

Dünyada kümelenme yapılarının son derece önemli olduğu bilinmektedir. Kümenlenme merkezlerinin oluşturduğu sinerji ile birlikte ülke ekonomilerine sağladığı katkılar artık herkes tarafından b7ilinmektedir. Teknolojik ilerlemeler ve gelişim muazzam bir hızla ilerlemektedir. Günümüzde yenilikçilik ve değişim her alanda kendini göstermektedir. İşletmelerin dünya ölçeğinde hızla artan rekabet koşullarında varlıklarını sürdürebilmeleri için daima inovasyonu kendilerine düstur edinmeleri gerekmektedir. Dünyadaki değişim ile birlikte işgücü yoğun ekonomilerin gelişmekte zorlandıkları ve gelişmiş ülkelerin teknoloji yoğun üretim süreçlerini benimsedikleri görülmektedir. Teknoloji yoğun üretim süreçlerinin etkin olması için teknoloji üretiminin ve teknolojiye olan desteğinde artması gerektiği açıktır. Teknolojinin gelişimini takip edebilmek ve gelişmiş ülkeler ile rekabet edebilmek için bu alnda yatırımların artırılması ve kümelenme merkezleri oluşturularak ülke ekonomisine katkı sağlayacak ekosistemin oluşturulması gerekmektedir. Kümelenme merkezlerinin oluşturduğu sinerji ve ekosistemin yenilikçi projelerin yeşereceği alanlar olacağı aşikardır. Teknoparklar kümelenme merkezleri arasında en üst düzeyde organize olan ve sinerjinin en üst düzeyde olduğu alanlar olarak karşımıza çıkamaktadır. Türkiye’de 4691 sayılı yasanın çıkması neticesinde 2002 yılı ile birlikte kurulmaya başlayan teknoparkların yasadaki ismi ilede teknoloji geliştirme bölgelerinin Türkiye ekonomisine büyük katkılar sağlamakla birlikte ar-ge ve inovasyon kültürünün olulmasınada büyük katkıları olmuştur. Günümüzde ekonomik kalkınma için ağır sanayi hamleleri veya sadece emek yoğun üretim süreçlerinin ülkeleri gelişmişlik sıralamasında daha üst sıralara çıkarması mümkün değildir. Rekabetçi süreçlerin içinde ekonomik gelişmeler ancak yenilikçi süreçlerin ön plana çıkması ile mümkün olabilmektedir. Ülkelerin ulaştıkları gelişmişlik seviyesinin belirlenmesinde teknoloji ve inovasyon alanındaki gelişmişliklerine bağlıdır. Ülkelerin kümelenme merkezi olarak yer alan bilim parkları veya diğer bir ismi ile teknoparklar son derece önemli merkezler olup yenilikçiliğin kalbi konumundadır. Teknoparklar üniversitelerdeki bilginin ürüne dönüşmesine son derece önemli merkezlerdir. Akdemik bilginin ticarileşmesi için teknoparkların öenmli bir rol oynadığı bilinmektedir. Ülkelerin yetişmiş insan gücünü en verimli şekilde kullanmaları son derece önemlidir. Yetişmiş insan gücününde en önemli merkezlerinden biriside üniversitelerdir. Türkiye’de yasal düzenleme ile birlikte akdemik ve teknolojik altyapının kamu dışındaki aktörler ile bilikte kullanılabileceği merkezler teknoparklarıdır.
ANALISA STRATEGI PENINGKATAN DAYA SAING PT. DAYA BOHO MANDIRI
Authors: Eko Baskoro Sentot , Sihombing Kolombanus Alvin Baiman
Published: January 2025

Tujuan dari penelitian ini adalah untuk mengetahui analisis peningkatan daya saing pada PT. Daya Boho Mandiri dan Untuk mengetahui strategi bisnis yang dapat diterapkan pada PT. Daya Boho Mandiri berdasarkan analisis SWOT.  Jenis penelitian yang dilakukan adalah penelitian kualitatif dengan menggunakan metode pengumpulan data dengan wawancara dan kuesioner. Dan Metode analisis data yang digunakan adalah SWOT, matriks IFE dan EFE, dan QSPM dengan hasil wawancara pada 5 orang informan. Hasil analisis dari penelitian yang telah dilaksanakan adalah menghasilkan faktor internal kekuatan dan kelemahan, dan faktor eksternal peluang dan ancaman yang mempengaruhi perkembangan bisnis pada PT. Daya Boho Mandiri, dan didapatkan hasil analisis QSPM dari hasil penelitian SWOT yang telah dilakukan. Kesimpulan dari penelitian ini adalah strategi yang dihasilkan dalam analisis QSPM adalah dengan menggunakan Strategi S-O (Strength – Opportunity) yang dimana para karyawan akan mengerti soal proses tender, dapat memberikan harga yang tepat secara cepat, dan juga menyesuaikan modal serta kelengkapan alat yang tercantum dalam dokumen tender.
LAPOR EFEKTIVITAS KINERJA KEUANGAN (Studi Kasus Pada PT Indofood CBP Sukses Makmur Tahun 2020 – 2022 )
Authors: Iswandi Mei , Musfitria Anessa , Sitanggang Jhonson , Septiani Ayu
Published: January 2025

Penelitian ini bertujuan untuk melihat bagaimana kinerja Perusahaan diukur dengan  menggunakan  rasio-rasio keuangan yang sebagian besar angkanya diperoleh dari laporan arus kas. Laporan arus kas menunjukan suatu proses pengerakan dana tunai masuk dan keluar dari suatu perusahaan yang disusun untuk menunjukan perubahan kas selama satu periode.  Penelitian menggunakan 8 rasio dan laporan keuangan selama 3 tahun. Hasil penelitian menunjukkan selama 3 tahun Perusahaan mengalami fluktuasi kinerja keuangan.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. BANK WOORI SAUDARA INDONESIA 1906, Tbk (DIVISI CORPORATE SECRETARY)
Authors: Sumitra GP Citra , Susilo Herman
Published: January 2025

Tujuan dari penelitian ini adalah untuk mengetahui gaya kepemimpinan yang diterapkan pada PT. Bank Woori Saudara Indonesia 1906, Tbk dan untuk mengetahui besarnya pengaruh gaya kepemimpinan terhadap kinerja karyawan pada PT. Bank Woori Saudara Indonesia 1906, Tbk. Metode dalam penelitian ini bersifat asosiatif dimana tujuannya adalah untuk memperoleh informasi mengenai pengaruh gaya kepemimpinan terhadap kinerja karyawan divisi corporate secretary pada PT. Bank Woori Saudara Indonesia 1906, Tbk. Penulis tertarik melakukan penelitian ini karena gaya kepemimpinan merupakan salah satu komponen penting dalam suatu perusahaan/organisasi. Sumber data penelitian menggunakan data primer yang diperoleh secara langsung dari responden melalui wawancara, Teknik pengolahan data menggunakan analisis regresi dengan tahapan persiapan, penyusunan rencana penelitian, penentuan lokasi penelitian, pelaksanaan dan pelaporan hasil penelitian. Hasil penelitian berdasarkan perhitungan Persamaan regresi linier sederhana dalam penelitian ini adalah sebagai berikut
Y = 5,030 + 0,927X. Pada persamaan tersebut dapat dilihat bahwa gaya kepemimpinan (X) berpengaruh positif terhadap naik atau turunnya variable terikat yaitu kinerja karyawan (Y). Bahwa koefesien determinasi (R Square) sebesar 0,924 atau 92,4% ini memberi ari bahwa 92,4% variable terikat yaitu kinerja karyawan (Y) dapat dijelaskan oleh kebijakan pimpinan (X) sedangkan sisanya sebesar 7,6% merupakan variable yang tidak diteliti dalam model penelitian ini. Dikarenakan gaya kepemimpinan mempunyai hubungan yang sangat kuat terhadap kinerja karyawan, maka gaya kepemimpinan harus lebih diperhatikan oleh perusahaan karena dengan demikian dapat meningkatkan performa karyawan sehingga dapat memberikan kontribusi yang terbaik bagi perusahaan.
PENGARUH TUNJANGAN HONOR GURU TERHADAP PENINGKATAN KINERJA GURU DI YPI AL AMANAH KP. PAJELERAN KELURAHAN SUKAHATI KEC. CIBINONG KABUPATEN BOGOR
Authors: Aliyudin Muhamad
Published: January 2025

Yang melatarbelakangi penelitian ini adalah masih ada guru yang menunjukkan  kinerja yang rendah. Masalah yang berhasil diidentifikasi diantaranya tunjangan honor guru. Oleh karena itu tujuan penelitian ini    adalah untuk mengetahui pengaruh tunjangan honor guru  terhadap peningkatan  kinerja guru di Yayasan Pendidikan Islam Al Amanah, Cibinong, Bogor.  Metode penelitian yang digunakan adalah metode kuantitatif. Teknik pengumpulan data menggunakan angket. Teknik analisa  data menggunakan analisa deskriptif, analisa kuantitatif dan uji hipotesis. Hasil penelitian menunjukkan bahwa tunjangan honor guru (variabel X)  memberikan kontribusi yang signifikan dan berpengaruh sangat tinggi dan arah hubungan yang positif terhadap variabel peningkatan kinerja guru di Yayasan Pendidikan Al Amanah, Cibinong, Bogor sebesar 74.5 % dan  25.5 % peningkatan kinerja guru dipengaruhi oleh faktor lain
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA CV. GENTA JAYA STEEL
Authors: Rini  , Rifai Nurdin
Published: January 2025

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan, motivasi dan disiplin kerja terhadap kinerja karyawan pada CV. Genta Jaya Steel di Bogor. Model analisis data yang digunakan adalah analisis regresi linier berganda. Pemilihan sampel dilakukan dengan cara nonprobability sampling. Adapun sampel tersebut berjumlah 102 responden, dengan menggunakan analisis linier berganda. Hasil uji regresi menunjukkan bahwa 42 % faktor-faktor kinerja karyawan dapat dijelaskan oleh gaya kepemimpinanan, motivasi dan disiplin kerja sedangkan sisanya 68 % dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. Sedangkan hasil uji F menunjukkan bahwa secara simultan variabel gaya kepemimpinan, motivasi dan disiplin kerja secara serempak berpengaruh positif dan signifikan terhadap kinerja karyawan dengan hasil analisis yaitu nilai Fhitung (25.141) > Ftabel (2,460). Hasil uji t menunjukkan bahwa variabel Gaya Kepemimpinan menunjukkan hasil thitung (3.650), Variabel Motivasi menunjukkan hasil analisis thitung (3.852), variabel disiplin kerja menunjukkan hasil analisis thitung (3.094), dimana ttabel (1,98350) maka secara parsial ketiga variabel tersebut berpengaruh positif dan signifikan terhadap kinerja karyawan di CV. Genta Jaya Steel. Variabel yang dominan mempengaruhi kinerja karyawan adalah motivasi.
PENGARUH KPOP BTS SEBAGAI BRAND AMBASSADOR DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA TOKOPEDIA
Authors: Rizkie Ricky
Published: January 2025

E-commerce menjadi salah satu kunci perkembangan jaman dimana bisa menjual dan membeli kebutuhan melalui online. Adapun permasalahan target marketing yang bersaing untuk mempromosikan perusahaan e-commercenya masing – masing dengan cara memilih brand ambassador sebagai muka utama e-commerce itu sendiri yang memperkuat promosi agar pengunjung tertarik dan membuat jumlah pengunjung semakin meningkat.Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Brand Ambassador dan Brand Image terhadap Keputusan Pembelian Konsumen pada Tokopedia. Jenis penelitian yang digunakan adalah penelitian penjelasan (Explanatory) dengan metode penelitian menggunakan pengumpulan data kuesioner. Model analisis data yang digunakan adalah analisis regresi linear berganda. Pemilihan sampel dilakukan dengan cara Purposive sampling. Dan adapun sampel tersebut berjumlah 100 responden, dengan menggunakan analisis linear berganda.Hasil uji regresi menunjukkan bahwa sebesar 49,4% faktor – faktor keputusan Pembelian dapat dijelaskan oleh Brand ambassador dan brand image, sedangkan sisanya sebesar 50,6% dijelaskan oleh faktor lainnya yang tidak termasuk dalam penelitian ini. Sedangkan hasil uji F menunjukkan bahwa secara simultan variabel brand ambassador dan brand image secara serempak berpengaruh positif dan signifikan terhadap Keputusan Pembelian dengan hasil analisisFhitung = (49,367) > Ftabel = (3,090). Hasil uji t menunjukkan bahwa variabel Brand Ambassador menunjukkan hasil analisis thitung (-1,821) dan variabel Brand Image menunjukkan hasil analisis thitung (9,089) dimana ttabel (1,98472), maka secara parsial variabel Brand Ambassador tidak berpengaruh signifikan terhadap Keputusan Pembelian, sedangkan variabel yang dominan adalah Brand Image terhadap Keputusan Pembelian.
Kata Kunci : Brand Ambassador, Brand Image, Keputusan Pembelian
ANALISIS KINERJA KEUANGAN DAERAH PEMERINTAH PROVINSI JAWA TIMUR TAHUN ANGGARAN 2010 - 2014
Authors: Ayu Rosida Siti , Fitrawansyah  , Saepudin Udin
Published: January 2025

Penelitian ini bersifat deskriptif, yang mana penelitian ini akan dideskripsikan sesuai dengan hasil penelitian yang diperoleh. Tujuan penelitian ini untuk mengetahui kinerja keuangan dengan menggunakan tingkat kemandirian keuangan daerah, tingkat ketergantungan daerah, tingkat desentralisasi fiskal, tingkat efektifitas dan tingkat efisiensi pada provinsi Jawa Timur Tahun Anggaran 2010 – 2014. Hasil penelitian rasio tingkat kemandirian daerah menjelaskan bahwa rata-rata tingkat kemandirian keuangan daerah Provinsi Jawa Timur selama periode anggaran 2010 - 2014 sebesar 3,27%. Menurut kriteria penilaian kemandirian keuangan daerah adalah “Sangat Baik” yaitu dapat dikatakan tidak memiliki ketergantungan yang tinggi terhadap pemerintah pusat melalui dana perimbangan. Rasio ketergantungan memiliki rata – rata prosentase sebesar 1% yaitu “Sangat Rendah” yang mana Provinsi Jawa Timur sudah optimal dalam membiayai aktivitas pembangunan daerahnya, sehingga daerah tidak bergantung dengan adanya subsidi pemerintah melalui dana perimbangan. Hasil analisis terhadap rata-rata tingkat desentralisasi fiskal Provinsi Jawa Timur tahun anggaran 2010 - 2014 adalah sebesar 69,34%. Tingkat efektifitas memiliki prosentase rata-rata sebesar 113,25% yaitu tingkat efektivitas “Sangat Efektif”. Rasio efisiensi pengelolaan keuangan daerah Provinsi Jawa Timur memiliki prosentase rata-rata sebesar 1,46% yaitu “efisien” , dimana pemerintah memberikan dana insentif untuk merealisasikan PAD dengan maksimal sehingga mampu melakukan pelaksanaan anggaran daerahnya dengan baik/efisien.
Class, Human Rights, and Journalism: A Comparative Study of Delhi’s Institutes
Authors: Kumari Archana
Published: January 2025

“A social class is a category or group of persons having a definite status in society which permanently determines their relation to other group – feeling of superiority & inferiority. The relative position of the class in the social scale arises from the degree of prestige attached to the status.”P. GisbertAccording to some other definitions of class; given by Max Weber, Karl Marx, Hebbal etc., it is obvious that one of the indicators of class is the socio-economic status of the people associated with it. This socio-economic division is also visible among the government journalism institutes and private journalism institutes. Also, education as a fundamental human right is enshrined in the Universal Declaration of Human Rights (1948) and many other international human rights instruments (What You Need to Know about the Right to Education | UNESCO, 2023.). A simple Google search can tell us the sizeable difference in the fees of journalism courses between government and private institutions; former in multiples of thousand and latter in lakhs. Thus, the lower- and middle-class students prefer government institutions over private institutions, as private institutes charge hefty fees. So, the students who take admission in private journalism institutions can be considered a class apart from those who are studying in government institutions. Since journalism is an exposure demanding field paired with the attributes like confidence, leadership and good oratory skills, class plays a major role here. It impacts the potential and capabilities of the students in the way of success. The students belonging to higher class are more confident, outspoken and well exposed, while those of the middle class or lower class are lacking on these fronts which hampers their prospect to become a renowned journalist.In this light, the study tries to quantify the class divide empirically in rationally selected private and government journalism institutes of Delhi by using questionnaire survey. The survey would be followed by focus group discussions at various selected institutes for in-depth investigation of the topic.
The Effectiveness Of Film Therapy In Developing Empathy For University Students In Faculty Of Science And Technology Uin Raden Fatah Palembang
Authors: Zaki Nurul Melani , Amriyadi Syalsabila Muhyi , Klisnawati Jelis
Published: January 2025

The study aims to further research on how film therapy can improve our empathy for university students at raden fatah palembang university of science and technology. The study used experimental research with a design of one group pre-testing post-test randomized the design. Subjects on the study are the 15 active students of the 2021 class science and technology faculty taken from the entire student council of science and 2021 class technology by sampling methods. Studies suggest that film therapy is effective in improving student empathy levels based on the average score of students' empathy on posttests (53.47) is significantly higher than before they received film therapy at pretest (48.00). This suggests a positive effect of film therapy on a student's empathy so it can be concluded that film therapy is an effective tool to enhance a student's empathy.
Penegakan Sanksi Disiplin Berat terhadap Pegawai Negeri Sipil di Lingkungan Kementerian Perhubungan
Authors: Ahmad Muhid Estiyanto
Published: January 2025

This study is a non-dogmatic study or empirical study, where law is the embodiment of the symbolic meanings of social actors which are seen in the interactions between them. The aim of the research is to find out the procedures for applying heavy disciplinary sanctions to civil servants in accordance with Government Regulation Number 94 of 2021 and to find out the application of heavy disciplinary sanctions to civil servants within the Ministry of Transportation. Based on Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, severe disciplinary penalties are divided into three categories: First, demotion to a lower level position for 12 months, Second, release from position to acting position for 12 months, and Third, honorable dismissal not at his own request as a Civil Servant. The procedures for imposing heavy disciplinary sanctions are contained in BKN Regulation Number 6 of 2020, which includes: forming an inspection team, summons, examination, determining heavy disciplinary penalties and delivering decisions on heavy disciplinary penalties. The research results show that the Ministry of Transportation has implemented severe disciplinary sanctions in accordance with applicable regulations, namely Government Regulation Number 94 of 2021 concerning Civil Servant Discipline. The Ministry of Transportation has also implemented the stages that have been mandated in the legal regulations that serve as guidelines for its implementation, namely State Civil Service Agency Regulation Number 6 of 2022. The factors that hinder the implementation of heavy disciplinary sanctions include officials suspected of committing serious disciplinary violations, not being temporarily released. from his position, the immediate superior has not played an active role in handling disciplinary violations, Submitting Decrees on Severe Disciplinary Punishments which do not comply with the provisions.
SEMANTIC DERIVATION OF APPLIED GEOMETRY TERMS IN KAZAKH LANGUAGE
Authors: Kemelbekova E. , Buharova G.
Published: January 2025

This article considers the semantic derivation of applied geometry terms in Kazakh language. The actuality of the topic is conditioned by the fact that in spite of rather extensive research in the field of semantic derivation of both lexicon in general and terms of various sciences, the problem of semantic derivation in the sphere of terms of applied geometry in Kazakh language has not been devoted to special works. The aim of our research is to study the terms-metaphors of applied geometry in terms of semantic derivation, to determine the change in the scope of meaning of applied geometry terms depending on their transition from the common language to the branch terminology, and vice versa the transition of terms into the common language.
The article defines the term «semantic derivation» and briefly describes the history of the development of this phenomenon in linguistics. Special attention is paid to the modern consideration of the issue of semantic derivation from the perspective of cognitive linguistics. The perspective of this study lies in the fact that these metaphorical terms are able to express the connection between the language  of the nation and the language of science by means of certain images and associations that are inherent of metaphor. As a result of research in this area, it was concluded that semantic derivation is the volume of the  most productive way of word formation in the field of applied geometry terms. Cognitive approach to semantic derivation of applied geometry terms, which is based on the idea that the human conceptual system is metaphorical in its essence and is reflected not only in language, but also in thinking processes.
Faktor-Faktor Yang Mempengaruhi Perilaku Pembelian Bibit Bawang Merah
Authors: Udin Ahmad Faqih , Sarja Sarja
Published: January 2025

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi perilaku bibit bawang merah di desa Dukuhwringin Brebes. Dalam penelitian ini menggunakan metode penelitian kualitatif dengan data primer dan data sekunder. Berdasarkan kenyataan di lapangan, sikap para petani terhadap penggunaan benih bawang merah lokal dari desa dukuhwringin tidak dipengaruhi oleh pengalaman berusaha tani tetapi dipengaruhi oleh bukti yang telah dilihat dilingkungan sawah dan lingkungan rumah sekitarnya petani bawang merah. Petani cenderung mengamati dan menilai hasil dari petani lain yang telah lebih dahulu menggunakan benih bawang merah local desa dukuhwringin. Setelah mengetahui keunggulan benih bawang merahlocal dibandingkan benih impor, maka mereka baru tertarik untuk menggunakan benih local dukuhwringin kecamatan wanasari kabupaten brebes. sedangkan faktor-faktor yang mempengaruhi keputusan pembelian petani dalam memilih benih bawang merah dukuhwringin adalah kualitas bibit yang sudah teruji bagus, banyaknya variasi pilihan bibit bawang merah, serta harga yang bisa di negosiasi. Hal ini menunjukkan bahwa benih bawang merah dukuhwringin memiliki lebih banyak keunggulan dibandingkan dengan benih impor atau yang berasal dari daerah lainnya.