bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors causing conversion in laparoscopic cholecystectomy
Authors: Çağlar Recep
Published: April 2024

Introduction and purpose: Laparoscopic cholecystectomy (LC) is the gold standard surgical procedure in the treatment symptomatic gall bladder disease. Conversion is not a failure or complication. It is only a step taken to ensure patient safety and to avoid complications. The objective of our study was to investigate the rate and the causative preoperative and intraoperative factors of conversion and to help surgeons have an idea about potential intraoperative challenges. Materials and methods: Laparoscopic cholecystectomy procedures performed on 4433 patients with signs and symptoms of cholelithiasis-cholecystitis who were diagnosed with abdominal ultrasonography were retrospectively reviewed. The patients were grouped on the basis of age, gender, length of hospitalization, history of preoperative endoscopic retrograde cholangiopancreaticography (ERCP), diabetes mellitus (DM), chronic fibrotic cholecystitis, gall bladder polyps, and urgent-elective surgery. The rate and causative factors of conversion were investigated. Statistical analyses were carried out using IBM SPSS for Windows, version 17.0 (IBM statistics for Windows version 17, IBM Corparation, Armonk, New York, United States) software package. Result: In our study, the conversion rate was 0.85%. Male gender, advanced age, increased length of hospitalization, history of preoperative ERCP, urgent surgery (acute-hydropic cholecystitis), and chronic fibrotic cholecystitis were the significant risk factors for conversion. DM had no effect on conversion. Conclusion: Conversion should not be necessarily regarded as a complication in laparoscopic cholecystectomy. Identifying patients with significant risk factors for conversion can significantly minimize the complications of the laparoscopic procedure. This may assist in identifying high-risk patients and reviewing surgical strategy in this patient group.
High Political Costs: Private Political Donations in the 2018 East Kalimantan Regional Election
Authors: Sari Yunita Ratna
Published: April 2024

This study examines the misuse of private political donations in the 2018 regional head elections in East Kalimantan. The high political cost of patron-client relationships, where entrepreneurs act as patrons and candidates act as clients, motivates this study. The study aims to investigate political influence in the 2018 regional head elections in East Kalimantan. It employes a literature review, utilizing secondary data from journals, national survey results, and government publications relevant to the research problem. The findings indicate that concerning the issuance of mining business permits (IUP), there is political influence in the regional head elections in East Kalimantan. In 2017, the number of IUP were 1,194. This number increased to 1,404 from 2018 to 2020. Out of these, 428 IUPs have not yet been certified as Clean and Clear (C n C), and 160 are classified as illegal mining.
The Influence Of Teacher Training And The Use Of Educational Technology On The Effectiveness Of Islamic Education Learning At Man 1 Bojonegoro
Authors: Minarti Sri , Ma’arif M. Jauharul , Manshur Ahmad , ‘Azah Nur , Sholeh Muh Ibnu , Sahri Sahri
Published: April 2024

This research aims to investigate how teacher training and the use of educational technology influence the effectiveness of Islamic education learning at MAN 1 Bojonegoro. The research method used is quantitative. The population studied was 90 teachers, with a sample of 74 respondents selected using the Solvin formula. Data was collected through a questionnaire with a Likert rating scale. Data analysis uses linear regression and multiple regression techniques. The research results show that teacher training (X1) has a significant influence on the effectiveness of Islamic education learning, with a regression coefficient (β) of 0.47, t-value of 4.21, and p-value <0.001. Likewise, the use of educational technology (X2) also has a very significant influence on the effectiveness of Islamic education learning, with a regression coefficient (β) of 0.52, t-value of 4.82, and p-value <0.001. Multiple regression analysis shows that the two variables, namely teacher training (X1) and use of educational technology (X2), together make a significant contribution to the effectiveness of Islamic education learning. Teacher training has a regression coefficient (β) of 0.42 with a t-value of 3.76 and p-value < 0.001, while the use of educational technology has a regression coefficient (β) of 0.55 with a t-value of 4.92 and p-value < 0.001. From these findings, it can be concluded that it is important to develop more in-depth teacher training programs and more effective integration of educational technology in the context of Islamic education learning. This highlights the need for further efforts to improve the quality of Islamic education learning at MAN 1 Bojonegoro through the integration of deeper teacher training and optimal use of educational technology.
Managing Household Waste Through Transfer Learning
Authors: Kunwar Suman
Published: April 2024

As the world continues to face the challenges of climate change, it is crucial to consider the environmental impact of the technologies we use. In this study, we investigate the performance and computational carbon emissions of various transfer learning models for garbage classification. We examine the MobileNet, ResNet50, ResNet101, and EfficientNetV2S and EfficientNetV2M models. Our findings indicate that the EfficientNetV2 family achieves the highest accuracy, recall, f1-score, and IoU values. However, the EfficientNetV2M model requires more time and produces higher carbon emissions. ResNet50 outperforms ResNet110 in terms of accuracy, recall, f1-score, and IoU, but it has a larger carbon footprint. We conclude that EfficientNetV2S is the most sustainable and accurate model with 96.41% accuracy. Our research highlights the significance of considering the ecological impact of machine learning models in garbage classification.
POLA DAKWAH PADA SANTRI DAN PONDOK PESANTREN
Authors: Afif azizah  , Hasan Mukmin  , Bambang budiwiranto
Published: April 2024

Islam adalah agama risalah, yang dibawa oleh Nabi Muhammad SAW. harus disampaikan kepada umat manusia pada masa akhir hayatnya, setelah itu risalah wajib diteruskan dan didakwahkan oleh para sahabatnya, kemudian oleh pengikut-pengikutnya sampai masa sekarang. Dakwah akan berhasil jika menggunakan konsep yang tepat dalam menyampaikan dakwah, berdakwah dapat dilakukan secara individual maupun kelompok dengan menggunakan berbagai metode dakwah. Pondok Pesantren Riyadlatul „Ulum sebagai salah satu lembaga Dakwah Islam diharapkan dapat berkontribusi dalam memajukan minat bakat santri melalui dakwah. Sehingga Pondok Pesantren Riyadlatul „Ulum harus memiliki pola pengembangan dakwah yang baik agar dapat mencetak kader- kader yang berkualitas. Pokok masalah penelitian ini adalah bagaimana pola pembinaan dakwah pada santri di Pondok Pesantren Riyadlatul Ulum . Pokok masalah tersebut dirumuskan ke dalam dua sub masalah, yaitu: Bagaimana pola pembinaan dakwah pada santri di Pondok Pesantren Riyadlatul Ulum? dan Apa hasil implementasi pembinaan dakwah pada santri yang diterapkan di Pondok Pesantren Riyadlatul „Ulum? Jenis penelitian ini adalah kualitatif deskriptif dengan pendekatan komunikasi dan sosiologis. Sumber data primer penelitian ini adalah ketua pondok pesantren sebagai informan kunci dan informan tambahan adalah para pembina dan ustadz ustadzah Pondok Pesantren Riyadlatul Ulum. Sumber data sekunder adalah bahan pustaka, literatur, penelitian terdahulu, buku serta situs di internet. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik pengolahan dan analisis data dilakukan dengan melalui tiga tahapan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pola pembinaan dakwah pada santri di Pondok Pesantren Riyadlatul Ulum yaitu: para pembina fokus untuk membina para santri agar memiliki akhlakul karimah, memberikan program khusus pelatihan dakwah, serta menjalin kerja sama dan komunikasi yang baik terhadap orang tua santri masyarakat sekitar agar mudah dalam pembinaan sehingga memberikan peluang terciptanya kader-kader dai yang profesional, sehingga menjadi bekal bagi para santri untuk menjalani tahap pendidikan selanjutnya, maupun setelah santri kembali ke daerahnya masing-masing.
THE RELATIONSHIP BETWEEN PEER EMOTIONAL SUPPORT AND BURNOUT IN STUDENTS : LITERATURE REVIEW
Authors: Rafi Dwi Kusuma  , Indri Heri Susanti  , Wilis Sukmaningtyas
Published: April 2024

Unrelenting and persistent pressure will cause bad effects such as burnout and changes in self-motivation. Some of the effects of burnout on student include the lecture process becoming less effective, such as reraly doing assignment, depression, cheating and irregular sleep patterns. Emotional support in one form of support provided. This study was conducted whit the aim of knowing the description betweeb peer emotional support and burnout in students : Literature Review. The method used in this study is a literature review research method. Objectivity, authenticity of writing and contributions to research are things that mush be considered in the selection of data sources. In this research, the method used is secondary research methodology in the from of Literature Review whit primary source. The PICO (Population, Intervention, Compare, Outcame) approach is an extraction method used in the data collection process. Based on a review of 8 journals that have been reviewed, the results show that thet most influential support is social support. Social support is the support received by aperson from certain individuals who are in his life and are in a certain social environment, this support consists of support for nonverbal and verbal advice or informations, real assistance provided bu other individuals where this social support refers to actions what other individuals do when they ask for help. The higher the social support from peers, the lower the student experience with burnout, and conversely the less social support, the higher the student experience with burnout
FACTORS THAT AFFECTING BURNOUT IN INPATIENT NURSES AT THE HOSPITAL : LITERATURE REVIEW
Authors: Talkhah Afrizal  , Indri Heri Susanti  , Tri Sumarni
Published: April 2024

Nurses are at the forefront of providing medical services to patients. This is due to the large number of nurses (50-60% of total workers) who are obliged to treat patients with a 24-hour system. This principle arises when a nurse is satisfied with her job in the hospital. The purpose of this study was to determine what factors affect burnout in nurses in hospital inpatient rooms. The method used in this study is a literature review. Objectivity, originality of research, and research contribution are some things that must be considered when selecting data sources.Objectivity, research authenticity, and contribution to research are some of the things that must be considered in the selection of data sources. In this research, the method used is secondary research methodology in the form of literature review with primary source. Population, Intervention, Compare, Outcome (PICO) approach is a data extraction method used for the data collection process. This study concludes that the frequency distribution is based on influencing factors such as the individual age factor (27.27%) with the most dominant age being 20-30 years, the most dominant gender being female (45.45%), education level the most dominant bachelor’s degree nursing care (27.27%), with the most dominant working period is < 5 years (27.27%), and the environment such as unsupportive medical equipment (18.18%) can affect the occurrence of burnout in nurses.
PENGARUH PENERAPAN LITERASI DIGITAL BERBASIS E-LEARNING TERHADAP KEAKTIFAN SISWA PADA MATA PELAJARAN IPA KELAS VB SD STRADA BHAKTI NUSA
Authors: Samuel Lukas  , Setia Widowati  , Theresiana Erna R  , Yuliana Fita M
Published: April 2024

Dalam dunia pendidikan, siswa merupakan salah satu pengguna informasi. Informasi yang dibutuhkan siswa tidak hanya dalam format tercetak. Internet mulai menyajikan informasi dalam format yang berbeda, yaitu digital. E-learning (Electronic Learning) sebagai media distance learning (pembelajaran jarak jauh) menciptakan paradigma baru apabila dibandingkan dengan pendidikan konvensional. Melalui penggunaan e-learning, guru akan lebih berperan sebagai “fasilitator” sedangkan siswa sebagai “peserta aktif” dalam proses belajar mengajar. Guru atau tenaga pengajar dituntut untuk mampu menciptakan teknik mengajar yang baik, menyajikan bahan ajar yang menarik sementara siswa dituntut untuk selalu aktif berpartisipasi dalam setiap proses belajar mengajar. Literasi digital adalah keterampilan abad 21 yang diperlukan untuk peserta didik. Penelitian ini bertujuan untuk mengetahui pengaruh literasi digital berbasis e-learning terhadap keaktifan siswa pada mata pelajaran IPA kelas V SD Strada Bhakti Nusa. Metode Penelitian  menggunakan metode kuantitatif.  Subyek dalam penelitian ini adalah peserta didik kelas VB SD Strada Bhakti Nusa. Teknik pengumpulan data menggunakan angket. penarikan kesimpulan dan pengecekan keabsahan data. Hasil penelitian menunjukan bahwa tidak ada pengaruh yang signifikan
LESSON LEARN STRATEGI PERTAHANAN LAUT DI PERTEMPURAN SCAPA FLOW
Authors: Pramono Budi , Prakoso Lukman Yudho , Wibowo Cahyo , Yulyadi Deni , Rizqy Reghina , Laily Anis Nur , Haerulloh Aziz , Panjaitan Yosua Sabar , Kuncoro Hafidz , Asep Adang Supriyadi
Published: April 2024

Perang Rusia dan Ukraina belum usai, situasi di Laut China Selatan terus memanas. Indonesia dengan wilayah laut yang terbuka memerlukan strategi pertahanan laut terbaik, untuk menjamin perhanan dan keamanan pada seluruh wilayahnya. Membangun sistempertahanandan kemanan terbaik dapat dilakukan dengan berbagai cara salah satunya dengan mempelajari sejarah pertempuran di laut yang pernah terjadi. Artikel ini bertujuan untuk mendapatkan kemanfaatan untuk membangun strategi pertahanan laut dari peristiwa pertempuran Scapa Flow. Metode yang digunakan adalah kualitatif studi Pustaka dengan teori strategi Clausewitz. Hasil analisis dan pembahasan menunjukkan bahwa, pertahanan terkuat sekalipun dapat ditembus jika dilakukan secara monoton. Sistem pertahanan tidak dapat dibangun hanya dengan memperkuat ke dalam saja tetapi juga harus memperhatikan faktor eksternal, lingkungan dimana sebuah pangkalan laut berhadapan langsung dengan laut terbuka yang tidak mungkin sepenuhnya dapat dipastikan pengamananya terutama dalam menghadapi ancaman kapal selam. Kesimpulannya bahwa pertahanan terbaik adalah dengan melakukan kewaspadaan ke segala arah, ke dalam sekaligus keluar di dalam sebuah pangkalan militer terutama pangkalan laut yang memiliki lingkungan terbuka ke laut terbuka
PENGARUH STABILISASI TANAH MENGGUNAKAN FLY ASH TERHADAP PARAMETER KUAT GESER
Authors: Reki Arbianto  , Gunarso Gunarso
Published: April 2024

Tanah adalah bagian dari permukaan bumi yang ditandai oleh lapisan yang sejajar denganpermukaan sebagai hasil modifikasi oleh proses-proses fisis, kimia maupun biologis yang bekerja di bawah kondisi yang bermacam-macam dan bekerja selama periode tertentu (Thornbury,1957). Dalam dunia Teknik sipil tanah menjadi penting karena sebagai tempat berdirinya infrastruktur bangunan, supaya infrastruktur bangunan di atasnya stabil maka diperlukan daya dukung yang memadahi. Tanah yang di klasifikasikan berjenis lempung dengan plastisitas tinggi cenderung memiliki daya dukung yang rendah. Daya dukung tanah dasar yang rendah dapat di tingkatkan dengan metode stabilisasi. Stabilisasi tanah adalah suatu metode yang digunakan untuk memperbaiki sifat-sifat tanah dasar agar daya dukung tanah tersebut menjadi lebih baik sehingga tanah menjadi stabil dan mampu memikul beban yang bekerja terhadap konstruksi diatas tanah. Penelitian ini dibagi menjadi lima tahap pekerjaan yaitu : Pengambilan sampel dan material benda uji, pengujian tanah dasar, Pembuatan benda uji, pengujian Fisik dan mekanik tanah yang telah distabilisasi, analisis dan pembahasan. Pengujian kuat geser menggunakan uji geser langsung dengan 5 variasi campuran ditambahan pengujian pada tanah Asli. Hasil penelitian menunjukkan parameter kuat geser tertinggi untuk kohesi terjadi pada variasi III (fly-ash 20%) dan nilai sudut geser pada Variasi II (Fly-ash 15%). Nilai terendah untuk nilai kohesi pada Variasi IV (Fly-ash 25%) dan nilai sudut geser pada Variasi VI (Fly-ash 30%). Secara umum pada parameter kohesi terjadi trend yang parabolic. Peningkatan nilai kohesi rata-rata akibat penambahan Fly-ash sebesar 13 %.
ROAD PERFORMANCE ANALYSIS TRACK OF TOURISM OBJECT AIR BATU OF GEOPARK MERANGIN
Authors: Radinal Radinal , Bayu Eka Perdana  , Sucitra Wijaya
Published: April 2024

Merangin is one of the districts in Jambi Province, Indonesia. Its area is 7,668.61 km² with a population of 335,000 people. This district is a division of the Sarolangun-Bangko district and is divided into 24 sub-districts which are further divided into 10 sub-districts and 205 villages. Merangin Geopark is located in Air Batu Village, Renah Pembarap District, Merangin Regency and is one of the tourist destinations in Merangin Regency. The Merangin Geopark is a connecting road between villages, thus this road plays an important role in serving a fairly large traffic flow at certain times. A tourist attraction is a place or natural state that has natural resources that are built and developed so that it has an attraction that is cultivated as a place visited by tourists. One of the attractions in Merangin Regency is Air Batu Tourism Object which is located in Air Batu village and Baru village, Renah Pembarap District with a population of 12,987 people and is part of the Merangin Geopark. In this final project the research method used is a quantitative research method. Quantitative research method is a systematic scientific research on the parts and phenomena and the causality of their relationships. The purpose of quantitative research is to develop and use mathematical models, theories and hypotheses related to natural phenomena. The data needed include primary data (road geometric data, traffic volume data, vehicle speed data, side barriers data) and secondary data (map of research location, population data). From the results of the calculation and analysis of the road segment in December 2021, the traffic flow value (Q) = 875 pcu/hour, capacity value (C) = 1617.61 pcu/hour, degree of saturation (DS) = 0,54, free flow speed (FV) = 43,69 km/hour, and the level of service (Level Of Service/LOS) is categorized as level B. Based on the results of calculations carried out in 2022, the Air Batu Geopark Merangin Tourism Object Road section does not require immediate action
Exploring the impact of industry 4.0 on marine mechanical engineering in the Philippines: Opportunities and challenges in the 21st century
Authors: Robert Michael B. Corpus  , Meldanette S. Bayani
Published: April 2024

Industry 4.0 is revolutionizing the way we do business and operate our industries today. The marine mechanical engineering industry in the Philippines is not exempt from this digital transformation. The advancement of technology has paved the way for the development of smart ships and the implementation of automated systems in the maritime industry. This review paper explores the impact of Industry 4.0 on marine mechanical engineering in the Philippines, the opportunities it presents, and the challenges it brings. The paper starts with a brief introduction to Industry 4.0 and its various components that are relevant to the marine mechanical engineering industry. It then delves into the current state of the industry in the Philippines, including its strengths and weaknesses. The review paper discusses the opportunities that Industry 4.0 presents in terms of improving efficiency, reducing costs, and increasing safety in the maritime industry. It also highlights the challenges that come with implementing new technologies, such as cybersecurity threats and the need for upskilling the workforce. The paper concludes by emphasizing the need for the marine mechanical engineering industry in the Philippines to embrace Industry 4.0 to stay competitive and relevant in the 21st century. The authors suggest that stakeholders must work together to develop a clear roadmap for the adoption of new technologies and address any barriers to implementation. The review paper provides valuable insights for policymakers, industry players, and researchers in the field of marine mechanical engineering in the Philippines.
 Keywords: Industry 4.0, Marine Mechanical Engineering, Philippines, Opportunities, Challenges
Effect of the addition of fish protein isolate on biscuits’ physicochemical and sensory properties
Authors: Huynh Nguyen Duy Bao Duy Bao , Nguyen Ngoc Thuy Dung
Published: April 2024

Biscuits are among the most popular baked goods. However, traditional biscuits are frequently poor in protein and low in the content of the essential amino acids. Meanwhile, fish protein isolate (FPI) is proven to contain all the essential amino acids. The addition of FPI to biscuits can improve their nutritional value but may change their physicochemical and sensory properties. The present study was, therefore, conducted to investigate the effect of the addition of different levels of FPI prepared from trimmings of yellowfin tuna on the physicochemical properties and sensory acceptability of biscuits. The results showed that the moisture and water activity of biscuits with 1.6-5.4% FPI added significantly decreased compared with the control biscuits without FPI. The hardness of the biscuits with FPI added compared to the control biscuits, however, was not significantly different. The results of the sensory evaluation also showed that the appearance, texture, color, aroma, taste, mouthfeel, and overall acceptability of the biscuits with FPI added and the control biscuits did not differ significantly, except for the color and aroma of the biscuits with 3.8-5.4% FPI added. The addition of 2.7% FPI to biscuits was found to have no negative impact on the biscuits’ quality. These findings suggest that FPI prepared from the trimmings of yellowfin tuna is a potential protein source that can be used to improve the nutritional value of biscuits.
Keywords: Protein-enriched biscuit, Thunnus albacares, fish protein isolate, value-added products, malnutrition
The importance of technology and cold chain logistics in Vietnam's preservation of harvested seafood
Authors: Minh Huong Tang Minh Huong Tang , Thu Hoa Ho Thi
Published: April 2024

Vietnam has been experiencing significant economic growth in recent years, making it an attractive destination for foreign investors. With globalization and the expansion of trade relationships, logistics management has become crucial for domestic and multinational companies operating in Vietnam. However, logistics operations in Vietnam are exposed to various risks, such as natural disasters, infrastructure issues, regulatory uncertainty, and human factors. Therefore, it is essential to manage logistics risk effectively to ensure the supply chain's resilience and the business's sustainability. This paper aims to provide a critical review of the risk management literature in logistics by analyzing the key concepts of supply chain risk, the principles of logistic risk management, types of logistics risks, and some ideas on solutions in risk management in the supply chain.
Keywords: Supply chain, risk management, Vietnam
Mechanical and thermal transport in nanoporous graphene-like BC6N
Authors: Trần Thị Bảo Tiên , Huu Nghia Nguyen  , Van Thai Nguyen
Published: April 2024

This work analyzes the thermal transport (TT) and mechanical properties (MP) of nanoporous graphene-like BC6N monolayer utilizing non-equilibrium molecular dynamics (NEMD) and molecular dynamic (MD) simulations. Herein, the heat transfer and mechanical of nanoporous graphene-like BC6N membrane with various circle-pore size defects are systematically reviewed and numerically examined. The results show that the BC6N sheet has a balance on mechanical properties in two directions under biaxial tension as changing pore size from D = 2.0 to D = 7.0 nm. Young's modulus and ultimate strength of BC6N monolayer with a circle pore decrease when the pore size increases. The trending laws are also shown to predict the mechanical parameters of the porous BC6N sheet. Besides, the thermal conductivity (TC) of the monolayer BC6N with a smaller pore size is much higher than that of the sample with a bigger pore size due to higher energy loss. Changing pore size can adjust the TC and 2D temperature distribution around the circle-pore. Furthermore, the pristine BC6N TC is more heightened than the defective ones. The study results confirm that 2D-BC6N has outstanding optical, electronic, thermal transport, and mechanical characteristics. It is particularly inspiring for further experimental and theoretical works that advance different technological applications, such as gas sensors, nanoelectronics, and optoelectronic devices. It helps for real-time monitoring, which is critical to improving safety and efficiency in marine and air transportation infrastructure.
Keywords: 2D-BC6N, mechanical, thermal transport, energy.
Helping police with their enquiries: How psychologists can help the police
Authors: Berry Mike
Published: April 2024

PHOTO CREDIT: Kai Pilger

The aim of this paper is to show how psychologists can help the police in many aspects of police officers’ professional and personal lives. It highlights a number of areas including stress; C.P.D.s; communications and interviewing as well as the expected forensic aspects.
What racialised aspiring clinical psychologists need from a mentoring scheme
Authors: Towey Marsha , Morgan Gareth , Robertson Noelle , Kadir Sanaa
Published: April 2024

PHOTO CREDIT: Christina Wocin

It has been long recognised that there is an increased gap between the application and acceptance rates of racialised applicants to clinical psychology training in the UK, relative to White applicants. In 2020, Health Education England released funding for UK training programmes to develop mentoring schemes for aspiring clinical psychologists from racialised groups. This study was undertaken to explore how such mentoring schemes might best support racialised applicants. Three focus groups, comprising a total of 24 racialised aspiring, trainee, and qualified clinical psychologists, were undertaken to gather views regarding how a mentoring scheme could support racialised aspiring clinical psychologists. Data was analysed utilising reflexive thematic analysis. Three themes were developed: ‘Gaining Access to a White Profession – What’s the White thing to say?’ captured participants’ views that mentoring schemes should support mentees to present themselves in ways that fit with what selection assessors will be looking for. ‘A Safe Space to Explore the Impact of Racialisation’ related to the importance of mentoring schemes creating safe opportunities to make sense of the impact of racism within their career. ‘Troubling Whiteness’ spoke to the importance of mentees being empowered to think with other racialised individuals about ways they could actively address Whiteness within the profession and services. The three themes have implications for the delivery and evaluation of mentoring schemes for racialised aspiring clinical psychologists.
Oportunidades e desafios para a implementação do mercado de cotas de reserva ambiental (lei federal n.º 12.651/2012) no Brasil
Authors: Silva Rômulo Magno da , Botezelli Luciana , Riondet-Costa Daniela Rocha Teixeira
Published: April 2024

Após a publicação da Lei n.º 12.651, foi aberta a possibilidade de compensação dos passivos ambientais relativos à Reserva Legal (RL) através da Cota de Reserva Ambiental (CRA). A par da possibilidade normativa de compensação, até o momento, ainda não foi formado um mercado efetivo para negociação dos títulos, de forma que os passivos gerados com a publicação do Código Florestal de 2012 permanecem. O objetivo da pesquisa foi avaliar as potencialidades da CRA para a compensação de passivos da Reserva Legal, além de evidenciar os principais desafios para a afetividade do instrumento. A pesquisa foi realizada a partir de uma Revisão Sistemática de Literatura. Como resultados, foi avaliado que as CRAs podem reduzir ou zerar os passivos ambientais quanto à RL, através da operacionalidade de um mercado de títulos ambientais com potencialidade de ganhos econômicos e ecossistêmicos. Todavia, o instituto ainda não dispõe de efetividade, haja vista que o registro das propriedades no Cadastro Ambiental Rural (CAR) não foi concluído e o Programa de Regularização Ambiental (PRA) não foi efetivamente implantado na maioria dos estados. Ainda, foi avaliado que faltam balizas normativas que promovam a garantia do eventual ganho ecossistêmico possível de ser obtido pela compensação. Nesse sentido, é necessária a definição de políticas públicas e regulamentações legais para implementação do CAR do avanço do PRA para que o mercado possa ser formado. Além disso, é necessário a realização de pesquisas para avaliar as formas de compensação mais aptas a gerarem ganhos ecossistêmicos.
Morphoagronomic descriptors of rice landraces varieties (Oryza sativa L.) from the state of Maranhão
Authors: Moreira Edson Pimenta , Oliveira Leonardo de Jesus Machado Gois de , Silva Erlen Keila Candido e , Rosário Wildinson Carvalho do , Paz Dannielle Silva da , Sousa Eliza Gonçalves de , Nascimento Ivaneide de Oliveira , Rodrigues Antonia Alice Costa
Published: April 2024

Rice landrace varieties are adapted to the most diverse environmental conditions, which is clearly important in periods of great climatic and sanitary uncertainties. However, there is a gap in their description in the literature. Maranhão, Brazil, has wide diversity in landrace seeds, with rice varieties that can significantly contribute to the genetic breeding of the species. Based on this information, the objective of the present study was   to characterize the landraces rice varieties, through the description of the morphological and agronomic profile. The study analyzed 23 qualitative heredity descriptors and three quantitative descriptors in 21 rice landrace varieties from different locations in the state of Maranhão, according to the methodological procedures recommended by the National Cultivar Protection Service. A randomized block e experimental design was used (DBC), with 21 treatments and four replications. Considering complementing To complement the study, a multicategorical analysis was carried out between the 21 accessions, based on qualitative data obtained from the 22 morphological descriptors, which generated a dendrogram. The results showed that there are differences between the qualitative descriptors. Quantitative descriptors are highly significant, with regard to the number of tillers, with emphasis on the Edinho variety. The Quechi variety was responsible for one of the factors that most influences the rice yield,  with the highest number of grains per panicle. The varieties Codozinho, Edinho, Palha Murcha and Pé Roxo, are more productive in number of panicles. The dendrogram formed three clusters with evidence of dissimilarities between the varieties. The results show that the  landrace varieties differ in their morphoagronomic characteristics and can be valuable materials in the construction of a new, more sustainable agriculture.
KURUMLAR VERGİSİ KANUNU’NDA VARLIK BARIŞI VE İLGİLİ ANAYASA MAHKEMESİ KARARI ÜZERİNE DEĞERLENDİRMELER
Authors: Saraçoğlu Fatih , Ömercioğlu Abdullah
Published: April 2024

Kurumlar Vergisi Kanunu’na 7417 sayılı Kanun ile eklenen geçici madde 15 hükmü yeni bir varlık barışı uygulaması getirmiştir. Bu yolla tanınan vergi avantajı sayesinde yurt dışındaki ve yurt içindeki varlıkların kayıt altına alınarak daha düşük oranlarla vergilendirilmesi yoluna gidilmiştir. Söz konusu varlık barışı uygulaması, kademeli vergilendirme öngörmesi ve vergi incelemesi yapılamayacağını hüküm altına alması bakımından daha önceki uygulamalardan ayrılmıştır. Bu düzenlemenin iptali istemiyle Anayasa Mahkemesi’ne başvuruda bulunulmuştur. İptal talebinde; varlık barışı uygulaması ile kayıt altına alma imkânının mali güç ilkesi ile vergi yükünün adaletli ve dengeli dağılımı ilkelerine aykırı olduğu, mülkiyet hakkını ihlal ettiği, hukuk devleti ve eşitlik ilkeleriyle de bağdaşmadığı ileri sürülmüştür. Anayasa Mahkemesi talebi yerinde görmeyerek reddetmiştir.

Çalışmada Kurumlar Vergisi Kanunu’nda geçici madde ile düzenlenen varlık barışı uygulaması ve bu maddeye ilişkin Anayasa Mahkemesi kararı konu edilmiştir. Bu bakımdan öncelikle ilgili varlık barışı uygulaması açıklanmış, özellikleri ortaya konmuştur. Daha sonra da maddenin denetimini yapan Anayasa Mahkemesi kararı, iptal talebinde ileri sürülen gerekçeler ve Anayasa Mahkemesi’nin değerlendirmeleri çerçevesinde incelenmiştir. Sonuç olarak; kararda yapılan değerlendirmeler, daha önce verilen kararlar ve teorik açıklamalar neticesinde kararın çelişki barındırdığı belirlenmiştir.
BELEDİYE GELİRLERİ KANUNU 97’NCİ MADDESİ UYARINCA ALINAN ÜCRETLERDEN KAYNAKLANAN UYUŞMAZLIKLARDA GÖREVLİ MAHKEME
Authors: Oruç Yunus Emre , Uyanık Mustafa
Published: April 2024

Belediyelerin yerel hizmet sunumundaki önemli rolü göz önüne alındığında, görevlerini etkili bir biçimde sürdürebilmeleri için sağlam bir mali altyapıları olması kaçınılmaz bir ihtiyaçtır. Bu bağlamda belediyelere, görevlerine uygun yeterli gelir kalemlerinin temin edilmesi gerekmektedir. Bu gelir türlerinden biri ve belki de en önemlisi ise ücretlerdir. Ücretlerin bu denli önemli bir yere sahip olması yanında, ücretlerden kaynaklanan uyuşmazlıkların nerede çözümleneceğine ilişkin sorunlar da önemli bir yer tutmaktadır. Görevli yargı yerinin belirlenmesi konusunda açık ve anlaşılır kriterlerin olmaması ve yargı yerleri arasında farklı yaklaşımların olması, bireylerin hangi yargı merciine başvuracağı konusunda belirsizlik yaşamasına neden olmaktadır. Çalışmamızda, ücret gelirinden kaynaklanan uyuşmazlıklarda görevli mahkemenin belirlenmesine giden süreçte yaşananlar ele alınarak son durumda hangi yargı mercinin görevli olduğu açıklanmaya çalışılmıştır. Öncelikle belediye gelirleri kavramı ve tarihçesi ele alınmış, ardından ücret kalemine ilişkin açıklama yapılmıştır. Son olarak, ücretten kaynaklanan uyuşmazlıklarda görevli yargı mercine ilişkin Danıştay ve Anayasa Mahkemesinin yaklaşımı ayrı ayrı ele alınmış ve bu kararlar ışığında halihazırda görevli olan yargı yeri tespit edilmiştir.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PENERIMAAN DAN PENGELUARAN KAS PADA DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SEBAGAI ALAT PENGENDALIAN INTERNAL (Studi Kasus Pada SMP Taman Siswa Banyuasin 1)
Authors: Agustini Eka , Zulkifli Zulkifli , Rosalin Feronika
Published: April 2024

Penelitian ini tentang menganalisis sistem informasi akuntansi dalam penerimaan dan pengeluaran kas pada Dana Bantuan Operasional Sekolah (BOS) sebagai alat pengendalian interal di SMP Taman Siswa Banyuasin . Rumusan Masalah penelitian adalah Apakah terdapat standar operasional prosedur (SOP) penerimaan kas dan pengeluaran kas pada dana bantuan operasional sekolah (BOS) di SMP Taman Siswa Banyuasin 1, bagaimana penerapan standar operasional prosedur (SOP) penerimaan dan pengeluaran kas pada Dana Bantuan Operasional sekolah (BOS) di SMP Taman Siswa Banyuasin 1, bagaimana penerapan sistem informasi akuntansi atas penerimaan dan pengeluaran kas pada Dana Bantuan Operasional Sekolah (BOS) sebagai alat pengendalian internal di SMP Taman Siswa Banyuasin 1, apakah sistem pencatatan penerimaan dan pengeluaran kas pada Dana Bantuan Operasional Sekolah (BOS) di SMP Taman Siswa Banyuasin 1 sesuai standar PSAK 45. Metode penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data dengan wawancara, obserasi, studi dokumentasi, dan studi pustaka. Hasil Penelitian ini adalah SMP Taman Siswa Banyuasin 1 telah memiliki sistem informasi berbasis komputer, sistem informasi dalam penerimaan dan pengeluaran kas pada Dana Bantuan Operasional Sekolah (BOS) sudah sesuai dengan prinsip-prinsip yang berlaku dibuku panduan Dana Bantuan Operasional Sekolah (BOS), sehingga tersedianya informasi yang akurat dan memadai sebagai alat pengendaliannya. Hanya saja SMP Taman Siswa Banyuasin 1 belom menyajikan laporan keuangan sesuai PSAK No.45. SMP Taman Siswa Banyuasin hanya menyajikan laporan Anggaran sekolah dan pendapatan, buku kas umum, dan buku pembatu kas.

 

Kata kunci : Sistem informasi akuntansi penerimaan dan pengeluaran kas, Dana Bantuan Operasional Sekolah (BOS), pengendalian internal
PENGARUH KONDISI KEUANGAN PERUSAHAAN, REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BEI TAHUN 2017-2021
Authors: Kurniawan Faiz , Putri Andini Utari , Wildansyah Muhammad
Published: April 2024

Kelangsungan hidup perusahaan adalah masalah yang sangat berpengaruh bagi pihak di dalam perusahaan yang mempunyai kepentingan, terutama investor. Laporan audit dengan modifikasi mengenai going concern merupakan suatu indikasi bahwa dalam penilaian auditor terdapat risiko auditee tidak dapat bertahan dalam bisnis atau usahanya. Opini audit going concern merupakan sumber informasi bagi pihak di luar perusahaan sebagai pedoman untuk pengambilan keputusan. Faktor–faktor yang mempengaruhi audit going concern pada penelitian ini adalah kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya. Tujuan penelitian ini yaitu untuk mengetahui perkembangan kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya dan untuk mengetahui pengaruh kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya terhadap audit going concern pada perusahaan pertambangan sub sektor batubara yang terdaftar di BEI tahun 2017-2021 secara parsial maupun simultan. Metode penelitian yang digunakan yaitu kuantitatif. Metode analisis data yang digunakan adalah deskriptif dan verifikatif. Pengambilan sampel dilakukan menggunakan purposive sampling dengan jumlah sampel yang digunakan sebanyak 11 perusahaan pertambangan subsektor batubara yang ada di BEI tahun 2017-2021. Metode pengumpulan data menggunakan data sekunder yang berasal dari laporan keuangan sedangkan model analisis data adalah regresi logisitik. Berdasarkan hasil analisis yang dihasilkan kondisi keuangan perusahaan memiliki pengaruh secara parsial terhadap audit going concern. Sedangkan secara simultan ada minimal satu variabel X (kondisi keuangan perusahaan, reputasi KAP, dan opini audit tahun sebelumnya) yang berpengaruh terhadap audit going concern.
Tahapan Implementasi Gerakan Literasi Dalam Menguatkan Keterampilan Critical Thinking Siswa
Authors: Budi Irwan Setia , Zahriyah Sofiatus , Jailani Jailani
Published: April 2024

Literacy movement is one of the important activities to encourage the development of students' thinking patterns. This research aims to explain and describe the stages of implementing the literacy movement in strengthening the critical thinking skills of sixth-grade students at Larangan Badung 1 State Elementary School, Pamekasan Madura. The research method used a qualitative method with a case study design. Data collection techniques: interviews with the school principal, class teachers, and students; then documentation and observation. Data analysis techniques: data condensation, presentation, and verification. Data validity checking with: source and technique triangulation. The results show that the stages include: familiarization by reading for 15 minutes before learning, development by regular visits to the public library, activities such as summarizing, discussions, and group work, application by reading together from teaching materials, digital literacy implementation using laptops and projectors for teaching material delivery, and product stage in the form of short story writing. Supporting factor: students' enthusiasm. Inhibiting factor: students not following instructions. Conclusion: the stages of digital literacy application proceed systematically. Research contribution: to ensure the sustainability and development of literacy movement activities.
Implementasi Metode Pemberian Tugas dalam Meningkatkan Hasil Belajar IPA Materi Alat Pernapasan Pada Manusia
Authors: Haulussy Momina , Smith Alwi , Kapludin Yusran
Published: April 2024

The purpose of this study was to determine the improvement of science learning outcomes through the method of assigning assignments at the end of each meeting on human breathing apparatus material in grade V SD Inpres Lengkong, Salahutu District. This type of study is descriptive with a sample of 30 people taken using a population sample. The instruments used are tests, affective observation sheets, and psychomotor observation sheets. The data analysis used is descriptive data analysis of student learning outcomes, affective observations, and student psychomotor. The results of data analysis show that learning using assignments at the end of each meeting of breathing apparatus material in humans can improve student learning outcomes. This is shown by the increase in the average score of students, namely in the initial test of 53.33 and in the implementation of the final test where students follow the learning process using assignments at the end of each meeting the average score obtained classically is 73.11. Thus, it can be concluded that the learning process using assignments at the end of each meeting can improve student learning outcomes
Studi Komparasi Hasil Belajar Siswa antara LKS Kharisma dengan LKS PAIKEM pada Materi Sistem Peredaran Darah Manusia
Authors: Buton Wa Diati , Pary Cornelia , Kamsurya M Yani , Kamsurya Rizal , Lastri Lastri
Published: April 2024

Student learning outcomes should be the main focal point in learning. Good learning outcomes show the level of students' understanding of the teaching material, as well as the success of teachers in carrying out learning in the classroom. The study aims to determine the differences in student learning outcomes taught using LKS Kharisma and LKS PAIKEM on the material of the human circulatory system. The type of research used is quantitative, namely a comparative study or comparative study with a total sample of 38 people. The sample was selected using the cluster random sampling technique. The instruments used are tests and observations. Tests are carried out to determine student learning outcomes and observation is used to objectively determine learning conditions. The data analysis technique used is to use the t-test. The results of the analysis showed that there were differences in student learning outcomes taught using LKS Kharisma and LKS PAIKEM on the material of the human circulatory system. The average score of students who studied using LKS PAIKEM was 73.84 and students who studied with LKS Kharisma obtained an average score of 64.74
Penerapan Metode Aktif Debat dalam Meningkatkan Hasil Belajar Siswa pada Materi Konsep Zat
Authors: Solissa Haer , Senimbar Senimbar
Published: April 2024

This research was motivated by the lack of Physics teachers in applying learning methods that are in accordance with the characteristics of students and the material to be taught so that it affects the quality of learning and learning outcomes in the classroom. The purpose of this study is to apply the active method of debate in improving student learning outcomes on the concept material of class VII substances of Wailua State Junior High School. The type of research used is Classroom Action Research which consists of four stages, namely action planning, action implementation, observation, and reflection with 28 subjects. Data collection techniques are by making observations and tests. Observation is carried out by an observer to observe teacher and student learning activities and tests are used to determine student learning outcomes after participating in learning activities with the application of active debate methods. The results of data analysis found that the average score of students increased, namely in the initial test obtained an average score of 47.14 with a completion percentage of 35.71%, increased in cycle I to 67.14 with a completion percentage of 67.85% and increased significantly in cycle II to 86.07 with a completeness percentage of 96.42%.
The Speech Act Analysis of Cyberbullying on Instagram
Authors: Dewi Munawati , Seli Fenny Yutika
Published: April 2024

This study aimed to address two research questions concerning the frequency of illocution-related speech acts in connection with cyberbullying on Instagram. Data were collected from 100 comments on four Instagram accounts, and the analysis was done using the speech acts approach. The findings revealed that the speech act most frequently used in connection with cyberbullying on Instagram is the declarative type. Declarative speech acts are employed to create new names and terms, make official announcements, and follow ceremonial events. However, when used in the context of cyberbullying, these speech acts can have a detrimental impact on the victims. The study highlights the growing prevalence of cyberbullying on social media platforms like Instagram and its negative effects on victims. It also emphasizes the importance of understanding speech acts in the context of cyberbullying to improve communication and create a safer online environment.
Pengembangan Modul Interaktif Berbasis Augmented Reality Pada Materi Bangun Ruang Kelas V Sekolah Dasar
Authors: Rifa’atul Mahmudah  , Musabihatul Kudsiah  , Zulfikar Ahmadi  , Rohini Rohini
Published: April 2024

This research aims to develop interactive modules based on augmented reality on grade 5 building materials as a teaching tool in delivering lesson materials and supporting the learning process carried out at SDN 2 Kelayu Selatan in the 2022/2023 school year. This research is a research and development (Research and Development) using the ADDIE development model which consists of 5 steps, namely (1) analysis, (2) design, (3) development, (4) implementation, (5) evaluation. This study was conducted on grade 5 students with a total of 11 students. This research and development instrument uses validation sheets and student response questionnaires. The results of the media expert validation test with a total score of 94 are in the range of X > 79.68 scores in the "very good" category. The results of the material expert validation test with a total score of 92 are in the range of X > 79.68 scores in the "very good" category. The results of the questionnaire of student responses to the validity and effectiveness of using the module developed by comparing "yes" and "no" answers, obtained a "very good" response with a percentage of "yes" answers as much as 96.6% overall.
Peningkatan Hasil Belajar Biologi Melalui Penerapan Model Pembelajaran Kooperatif Tipe Student Teams Achievement Divisions
Authors: Irawani Fifi , Lastri Lastri , Kamsurya Rizal
Published: April 2024

This study aims to determine the improvement of biology learning outcomes through the application of the Student Teams Achievement Divisions (STAD) type cooperative learning model to grade VIII students of SMP Negeri 4 Salahutu. The type of research used is Classroom Action Research which consists of four stages, namely planning, implementation, observation, and reflection. The subjects of this study numbered 34. The instruments used are observation sheets, learning outcome tests, and documentation. Based on the results of data analysis, it was found that the application of the STAD type cooperative learning model can improve student learning outcomes in grade VIII SMP Negeri 4 Salahutu. These results are intended by increasing the results of the initial test, cycle I, and cycle II tests. This is shown from the results obtained by students who have achieved the Minimum Completeness Criteria individually, namely 67 and classically the completeness of student learning reaches 75% of students who are complete. In the initial test, the percentage of student learning completeness only reached 26.47% and increased in the first cycle test to 64.71%, and again increased in the end of the second cycle test to 94.12%. While the average score obtained classically also increased, namely in the initial test the average value obtained was 52.65, there was an increase in cycle I to 69.12 and increased significantly in cycle II to 83.24.