bluuebunny/crossref_metadata_2025 huggingface dataset:
Emotion and Inspiration through Generative AI Art
Authors: Calongne Cynthia
Published: November 2024

Art inspires emotion. The process of creation invigorates the senses and keeps the researcher on fire. To create artistic masterpieces using words through natural language processing further stimulates the mind and helps to overcome writer’s block. An AI tool interprets the words and transforms them into artistic expressions that feel like magic. Yet, AI art is not without consequences. Critics challenge the digital rights of AI-generated images, noting that they are derivative works. This paper examines the joy of creation as well as the copyright challenges creators face when writing detailed prompts to generate amazing artwork. The role of affective computing illustrates the relationship between the designer and the AI tool while ethical concerns remind designers to use caution in their prompts. The article examines the architecture of a prompt, the characteristics to enhance it, and examples of generative AI art. Additional content includes references to handouts, art catalogs, and legal opinions regarding the copyright debate. The article concludes with a recommendation with respect to the intellectual property rights of artists and their creative work.
Attitudes of Instructors Toward the Use and Implications of Artificial Intelligence in Online Higher Education
Authors: Schmitt Alexa , Madison Rae Denise , Finkelmeier Robert , Howell Dawn
Published: November 2024

The purpose of this study was to assess the attitudes and perceptions of instructors toward the use and implication of artificial intelligence (AI) in online higher education spanning bachelor’s through doctorate level classroom instruction. 104 online higher education instructors were recruited through LinkedIn and the Colorado Technical University Teaching & Learning Center to complete a survey. Nonparametric statistical analysis was used to assess close-ended question responses and open-ended question responses were categorized. A significant difference in instructors’ concern for being displaced by AI in the next 2 years compared to the next 5 to 10 years was found at the bachelor’s level (p=0.04846). At the doctorate level, support for the use of AI in higher education was moderately correlated with concerns for being displaced by AI (rho=0.493, p=0.01058). Support for the use of AI in higher education by the instructor was moderately correlated with support for use of AI in the classroom by students (rho= 0.58199, p<0.001). Instructor support for allowing students to use AI in the classroom was not found to be dependent on the perception of the university employer providing instructors with the policies, procedures, and training to appropriately and ethically adapt to AI in the higher education classroom (p=0.7336). However, most participants recommended that the university develop strong policies regarding the use of AI. The findings indicate a positive preference toward the use of AI by both faculty and students, with some significant exceptions. Support and research toward adopting AI in the classroom are recommended.
BERJALAN DALAM HIKMAT ROH KUDUS BAGI PEMURIDAN KELUARGA KRISTEN
Authors: Suhendra Suhendra
Published: November 2024

The Holy Spirit, as the third coequal and consubstantial divine person of the Trinity, fulfills the promise to accompany churches as the Divine Person continuing the work of Jesus Christ. Through the wisdom poured out by the Holy Spirit, Christians are empowered to fulfill the Great Commission of Jesus Christ, including the process of Christian Family Discipleship. As emphasized by Paul the Apostle, every Christian possesses a genuine understanding of true wisdom, ensuring that the foundation of Christianity is not built on human wisdom but on divine wisdom. This article aims to underscore the significance of Holy Spirit wisdom in Christian Family Discipleship. The research methodology employed is Descriptive Qualitative (Sonny Eli Zaluchu 2020) with a literature review approach, drawing from sources such as the Bible, books, and relevant journals. The discussion encompasses the Holy Spirit's role in the world and the family, His strengthening of the weak, and His impartation of wisdom. Additionally, the article delves into the Biblical basis of the Holy Spirit's role in both the Old and New Testaments. The conclusion highlights the crucial importance of the wisdom bestowed by the Holy Spirit, as it not only reflects the highest wisdom of God but also greatly benefits Christian Family Discipleship.
TRITUNGGAL: KONTROVERSI TEOLOGIS DAN IMPLIKASINYA BAGI IMAN KRISTEN
Authors: Tampubolon Samuel
Published: November 2024

The doctrine of the Trinity is one of the theological issues that is full of controversy until today, starting from the era of the church fathers to the contemporary era. It must be recognized that is impossible for the Trinity to be discussed and understood completely by limited human thought. This study aims to revitalize the doctrine of the Trinity in the midst of the rampant debate on social media, especially on the Youtube platform, which certainly creates an uncomfortable atmosphere. There are certain groups that vigorously reject the doctrine of the Trinity but claim to be Christians and their churches are legally recognized. The author will review the early history of the doctrine of the Trinity and examine its theological foundation to confront groups that oppose the doctrine of the Trinity. Althought the Bible literally does not write the term Trinity, the church and tradition contain it. A misunderstanding of God’s existences will also indirectly relate to and have an impact on other doctrines. The rejection pf the doctrine of the Trinity harms Christianity.
Evaluation of Tourism Resource Attraction Based on Cultural and Tourism Census and Crowd-sourcing Data
Authors: Yang Shu , Yang Boyong , Hu Weilu , Yang Jun , Kang Quanguo , Yi Jeiwei , Sun Pei
Published: November 2024

This study takes the tourism resources of Tongcheng County, Hubei Province as the research object, and combines the survey results of the Hubei Provincial Cultural and Tourism Resources Census and crowd-sourcing data to construct a tourism resource attractiveness evaluation system. Research has found that: (1) the weight of network evaluation data of tourism resource points in resource point evaluation is greater than that of cultural and tourism census data; (2) The evaluation results of the combination of cultural and tourism census data and crowd-sourcing data are consistent with the expert rating results; (3) The evaluation method combining cultural and tourism census and crowd-sourcing data can comprehensively and objectively measure the attractiveness of tourism resources, improve the accuracy and reliability of the evaluation results.The research in this article helps to better understand and grasp the actual situation of tourism resources, and has important practical significance for guiding the evaluation of cultural and tourism resources and providing reasonable development planning suggestions in the future.
THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE
Authors: Novi Hadzida  , Ifan Wicaksana Siregar
Published: November 2024

The objective of this study is to examine The Effect of Company Size and Political Connections on Tax Avoidance Practices amongst Agricultural companies listed on the Indonesia Stock Exchange between the years 2018 to 2022. The size of a company is gauged by the natural logarithm of its total assets, while political connections are quantified through the use of a dummy variable, with a value of one denoting connected companies and a value of zero denoting unconnected ones. Finally, the extent of tax avoidance is measured through Book-to-Tax Differences (BTD). This study’s population was comprised of agricultural companies that were listed on IDX between the years 2018 to 2022. The sample consisted of 8 companies and a total of 40 data points were collected through a purposive sampling method. The type of research is quantitative, using multiple linear regression and IBM SPSS software version 25 for data analysis. The research findings suggest that Company Size significantly negatively effect on Tax Avoidance, whereas Political Connections was found to have no effect on Tax Avoidance. However, when considered simultaneously, Company Size and Political Connections have a significantly effect on Tax Avoidance in agricultural companies listed on the IDX between the years of 2018 to 2022.
STUDY OF TRADITIONAL KENDURI CEREMONY IN GUNUNGPAYUNG VILLAGE TEMANGGUNG CENTRAL JAVA
Authors: Ferrencia Calvina Effendi  , Vishnuvardhana S. Soeprapto
Published: November 2024

Gunungpayung Village possesses a rich history, culture, and traditions, yet it remains relatively unknown to many Indonesians. One of the village's profound traditions is the kenduri ceremony, reflecting the life and culture of the Javanese people. Kenduri is a traditional event held by the community to express gratitude, commemorate births or deaths, and partake in religious activities. This research aims to explore several aspects of the kenduri ceremony in Gunungpayung Village: its meaning, social, environmental, historical, and gastronomic aspects. The study employs a descriptive qualitative field research method. Findings reveal that kenduri, or selametan, encompasses various ceremonies marking significant events like births, deaths, religious celebrations, and the harvest season. The primary function of kenduri is to express gratitude to God, seek safety, and honor ancestors. It also promotes values such as solidarity, mutual cooperation, and togetherness within the community, fostering a harmonious atmosphere. Kenduri serves as a cultural ritual that enhances the sense of unity and kinship among local residents. The ceremony not only underscores the importance of communal bonds but also integrates environmental and historical elements, reflecting the village's deep-rooted traditions. Gastronomically, kenduri involves preparing and sharing traditional dishes, further enriching the cultural experience. In conclusion, the kenduri ceremony in Gunungpayung Village is a multifaceted tradition that encapsulates the essence of Javanese cultural practices. It plays a vital role in maintaining social cohesion, honoring heritage, and preserving the environmental and gastronomic aspects of the village's culture. Despite its significance, Gunungpayung Village and its kenduri tradition remain lesser-known, highlighting the need for broader recognition and appreciation.
THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE
Authors: Maharani Juniar Mulyadi Salim  , Murtanto
Published: November 2024

There are many threats to climate change accompanied by environmental damage. This is able to create a paradigm for assessing environmental performance in companies that are directly related to the environment. Regarding the impact of a business's business activities on the environment, it is a challenge for companies to find ways to reduce their environmental impact and make disclosures as a form of responsibility every year. The sample in this research uses energy sector companies for the period 2020 to 2023. The method used in this research is a panel data regression model with the results of research on carbon emissions disclosure and eco-efficiency having no effect on company value.
ANALYSIS OF SUSTAINABILITY REPORT STANDARDS AND ADJUSTMENT OF IFRS S1 & IFRS S2 STANDARDS IMPLEMENTATION
Authors: Lulu Khansa Komala  , Murtanto
Published: November 2024

This paper aims to present the results of the analysis of the sustainability report standards currently used by PT Indofood CBP Sukses Makmur Tbk and to evaluate the adjustments needed to implement IFRS S1 and IFRS S2 standards. The research was conducted using a qualitative descriptive method, utilizing narrative or descriptive data obtained from literature research. PT Indofood CBP Sukses Makmur Tbk was selected as the unit of analysis for this study. The research results indicate that there are significant differences between the sustainability report of PT Indofood CBP Sukses Makmur Tbk, which uses GRI standards, and the IFRS S1 & S2 standards. The GRI standards do not directly cover disclosures of strategy, financial position, financial performance, and cash flows. In contrast, IFRS S1 and S2 require integrated reporting that links the impact of sustainability with these aspects. To fully implement IFRS S1 and IFRS S2, PT Indofood CBP Sukses Makmur Tbk needs to make adjustments by preparing integrated reporting. This reporting must connect the sustainability impact with the company's business strategy, financial position, financial performance, and cash flows.
THE EFFECT OF HEXAGON MODEL FRAUD ON FINANCIAL REPORT FRAUD (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022)
Authors: Hani Rahmawati  , Reka Ayu Rahmawati  , Ahmad Raihansyah
Published: November 2024

Fraud cases are increasing from year to year and the most detrimental is financial statement fraud and causes losses for companies and users of financial statements. This study aims to analyze the fraud hexagon factors in detecting financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling method used in this study is purposive sampling. The samples that met the research criteria were 33 industrial companies. The data analysis method uses the logistic regression method with the help of the EViews application to test the data. The results of the study indicate that financial targets, external pressure, ineffective supervision, change of auditors, change of directors, collusion and frequent appearance of CEO photos have no effect on detecting financial statement fraud.
GOOD CORPORATE GOVERNANCE MECHANISM FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN MINING COMPANIES
Authors: Bonar Habib Purba  , Haninun  , Aminah  , Khairudin
Published: November 2024

The purpose of this study is to identify Good Corporate Governance mechanisms that affect Corporate Social Responsibility disclosure. The GCG mechanism is assessed using the Institutional Ownership Measure, Manager Ownership, and the Independent Board of Commissioners. Information is collected through annual reporting of mining business entities for the 2021 period. The total population consists of 90 mining business entities, and 90 samples obtained through a purposive sampling approach. Information is measured through multiple linear regression. The findings of the study show that institutional ownership does not have a major impact on CSR disclosure, management ownership does not have a major impact on CSR, while the independent board of commissioners has a major impact on CSR.
THE INFLUENCE OF DEFERRED TAX, TAX TO BOOK RATIO AND FIRM SIZE ON COMPANY PERFORMANCE
Authors: Rita Junita  , Putri Dwi Wahyuni
Published: November 2024

This research aims to investigate the influence of tax factors, namely deferred tax, tax to book ratio, and company size on the performance of companies in the mining sector listed on the Indonesia Stock Exchange. The research period covers 2020 to 2022, illustrating the dynamic economic conditions and regulatory changes in Indonesia. This research methodology will use a quantitative approach with secondary data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used in this research is multiple linear regression with SPSS statistical testing tools. The results of this research are that deferred tax, tax to book ratio and company size have a significant effect on company performance.
REAL-TIME IDENTIFICATION OF MAIZE PLANT AND WEEDS USING MACHINE LEARNING MODEL IMPLEMENTED VIA YOLO v5
Authors: Owoweye Samuel , Durodola Folasade , Adetoro Taofeek , Bisiriyu Babatunde , Adegbenro Mahrufdeen
Published: November 2024

Agriculture is as old as the existence of humanity. Early humans engaged in fruit gathering and hunting for food. Agriculture has improved over the years and the need for effective agricultural practices has become a growing concern for farmers. Maize is a staple food in many countries and serves as a primary source of carbohydrates. It is versatile and used for human consumption, animal feed, and industrial applications. Weeds are one of the major obstacles faced in crop production. Weeds compete with plants for nutrients, space and sunlight, affecting the quality of crop yield. This paper aims to use machine learning to train a model to identify weeds and maize plants on the farmland. This research focuses on implementing a real-time detection system using the YOLOv5 (You Only Look Once version 5) deep learning model. The Machine learning model was developed using a training set of about 3000 images of maize plants obtained from the farmland. The obtained data were annotated via makesense.ai and the labelled dataset was divided into training and testing sets. An overall accuracy of over 90 per cent was achieved with the implemented model and a mAP value of 0.95, demonstrating the efficacy of our approach for identifying and differentiating a maize plant from the weeds.
OS DIREITOS HUMANOS E A BIOMEDICINA A SAÚDE MENTAL DURANTE O COVID-19
Authors: Proença Xavier João , Carvalho Cândida
Published: November 2024

A Pandemia e as medidas preventivas do COVID-19 infringiram a liberdade individual, fizeram com que as pessoas se isolassem e evitassem o contacto pessoal com terceiros. As escolas fecharam, os trabalhadores passaram ao regime de teletrabalho, as visitas a lares, clínicas, instituições e hospitais foram suspensas. Além disso, provocaram grandes perdas financeiras e um imensurável sofrimento emocional. As pessoas estão a passar por momentos de loucura, de medo, de confusão, de ansiedade, de isolamento emocional, de insegurança e se não olharmos para elas com um olhar humano e responsável poderemos ter consequências graves e irreversíveis no âmbito do foro psíquico. Tendo em conta a realidade atual, o nosso objetivo é analisar através dos direitos humanos e do direito biomédico os comportamentos a adotar para proteger a dignidade humana e salvaguardar as necessidades psicossociais dos mais vulneráveis.
EL PAPEL DE LA ESG EM LA IGUALDAD DE GÉNERO Y LA NUEVA LEY BRASILEÑA
Authors: Ciampa Benhame Puglisi Maria Lucia
Published: November 2024

El artículo 2 de la Declaración Universal de los Derechos Humanos y la Carta de las Naciones Unidas establecen la igualdad de derechos entre hombres y mujeres, respaldado por convenciones como el Convenio 100 y 156 de la OIT. Los Objetivos de Desarrollo Sostenible incluyen el ODS 5, que busca la equidad de género. A pesar de los esfuerzos, la brecha salarial persiste y la igualdad podría tardar 131 años en lograrse. En Brasil, la Ley 14.611 del 2023 (Brasil, 2023) se enfoca en cerrar esta brecha, pero se requiere un enfoque más profundo. Las empresas desempeñan un papel clave en promover la igualdad de género, a través de políticas de responsabilidad social corporativa como ESG. La implementación de programas de diversidad ha sido fundamental. La agenda parental, que busca equidad en salario y cuidado familiar, ha sido efectiva para cambiar la cultura empresarial. Este estudio analizará medidas legales y programas ESG antes y después del 2022 en empresas brasileñas, evaluando si promueven el desarrollo femenino y si se reflejan en los informes de transparencia.
Levers for Biological Progress
Authors: McCarty Niko
Published: November 2024

Thoughts on Dario Amodei’s “Machines of Loving Grace.”
تقييم تأثير الذكاء الاصطناعي على المهارات المعرفية في التعليم
Authors:   كلية تقنية المعلومات جامعة الزاوية - ليبيا, الصواني نسرين عبد العزيز بشير
Published: November 2024

Participants in educational settings were recruited for this extensive study to look at the impact of ChatGPT interactions on various cognitive functions. The findings revealed various points of view: whereas some people improved significantly, notably in critical thinking, others just made little alterations. Improved critical thinking has been connected to a variety of intriguing outcomes, including increased creativity and problem-solving abilities. The regulations emphasize the importance of instructors actively participating in ChatGPT as well as its proper use. They also prefer help and support than band-aid solutions. Taking everything into account, these findings indicate that ChatGPT has the potential to be a useful teaching tool for creating dynamic and engaging learning environments. Keywords : ChatGPT, Cognitive Skills, AI in Education, Education Technology, Creativity
Peran Pendidikan Anak Usia Dini dalam Pengembangan Keterampilan Sosial-Emosional Anak di Era Digital
Authors: Krisnaningsih Yayuk Krisnaningsih , Agustina Rini , Zahro Siti Fatimatuz
Published: November 2024

Perkembangan keterampilan sosial-emosional pada anak usia dini merupakan salah satu aspek penting dalam pembentukan karakter dan kesiapan mereka untuk menghadapi tantangan masa depan. Di era digital saat ini, anak-anak terpapar teknologi sejak usia dini, yang berpotensi memengaruhi perkembangan sosial-emosional mereka. Artikel ini bertujuan untuk mengkaji peran pendidikan anak usia dini (PAUD) dalam mendukung pengembangan keterampilan sosial-emosional di tengah perkembangan teknologi digital. Berdasarkan tinjauan literatur, ditemukan bahwa integrasi teknologi dalam pendidikan dapat membawa manfaat dan tantangan bagi anak-anak. Di satu sisi, teknologi dapat menjadi sarana inovatif dalam mengembangkan keterampilan sosial-emosional, namun di sisi lain, ketergantungan yang berlebihan pada teknologi dapat menghambat interaksi sosial langsung. Artikel ini menyimpulkan bahwa pentingnya peran guru dan lingkungan keluarga dalam mengelola penggunaan teknologi serta mempromosikan aktivitas sosial yang mendukung perkembangan sosial-emosional anak.
Peningkatan Motivasi Belajar Bahasa Indonesia Materi Penggunaan Kata Tanya Melalui Media Poster Interaktif pada Peserta Didik Kelas II SDN Pakis V Surabaya
Authors: Parindrasuri Dinnie Miatri , Anam Fatkul , Fitriyah Enok
Published: November 2024

Dengan menggunakan media poster interaktif, proyek ini bertujuan untuk meningkatkan antusiasme siswa untuk belajar. Semua dua puluh delapan siswa kelas dua dari SDN Pakis V Surabaya berpartisipasi dalam penelitian ini, yang menggunakan metodologi Penelitian Tindakan Kelas (PTK). Data dikumpulkan melalui tes dan observasi. Kombinasi teknik deskriptif kualitatif dan kuantitatif digunakan untuk memeriksa data. Temuan penelitian menunjukkan bahwa motivasi siswa untuk belajar dapat ditingkatkan dengan pemanfaatan media poster interaktif. Delapan siswa (28,57%) berhasil melewati siklus I dengan motivasi belajar rata-rata 47,5, sementara dua puluh siswa (71,42%) gagal melakukannya. Selama siklus II, ada peningkatan motivasi belajar rata-rata menjadi 90,71, dengan 26 siswa (90,85%) telah menyelesaikan kursus dan 2 siswa (7,14%) tidak. Lebih dari 75% siswa telah memenuhi KKM, yang menunjukkan bahwa ada keberhasilan dalam meningkatkan motivasi belajar siswa pada siklus II.
Peningkatan Motivasi Belajar Siswa melalui Penggunaan Media Kartu Kuartet pada Materi Penerapan Sila-sila dalam Pancasila Kelas V SDN Pakis V Surabaya
Authors: Noviasari Dina , Anam Fatkul , Fitriyah Enok
Published: November 2024

Hasil observasi awal menunjukkan bahwa 60% siswa kurang memiliki motivasi untuk belajar dan mengamalkan sila-sila Pancasila yang menjadi dasar penelitian ini. Tujuan penelitian ini adalah untuk menilai keefektifan penggunaan media permainan kartu kuartet untuk meningkatkan motivasi siswa kelas V-C di SDN Pakis V Surabaya. Penelitian tindakan kelas (PTK) yang mengikuti 4 fase model Kemmis dan McTaggart, yaitu perencanaan, pelaksanaan, pengamatan, dan refleksi, digunakan. Sebanyak 20 siswa dari kelas V hingga C mengikuti penelitian ini selama dua semester. Berdasarkan hasil penelitian, penggunaan media permainan kartu kuartet mampu meningkatkan motivasi siswa secara signifikan. Pada prasiklus, motivasi siswa meningkat sebesar 60%. Persentase siswa yang termotivasi meningkat menjadi 88,69% pada siklus II dari 75,93% pada siklus I. Hasil penelitian menunjukkan bahwa siswa kelas V SDN Pakis V Surabaya lebih termotivasi untuk mengamalkan sila-sila Pancasila ketika menggunakan media permainan kartu kuartet.
Penggunaan Model Discovery Learning Guna Meningkatkan Hasil Belajar IPAS Perubahan Energi Murid Kelas 4-B SDN Pakis 5 Surabaya
Authors: Rahayu Atik
Published: November 2024

Penelitian ini bertujuan guna meningkatkan hasil pembelajaran IPAS pada peserta didik di kelas IV-B UPT SD Negeri Pakis V Surabaya, dengan fokus pada materi perubahan bentuk energi. Penelitian ini mengaplikasikan Discovery Learning sebagai strategi untuk meningkatkan pemahaman dan hasil belajar siswa. Metode yang digunakan adalah Penelitian Tindakan Kelas (PTK) dengan pendekatan kuantitatif, yang dilaksanakan dalam dua siklus, mencakup tahapan perencanaan, pelaksanaan, pengamatan, dan refleksi. Subjek penelitian adalah 37 siswa kelas IV-B, terdiri dari 18 siswa laki-laki dan 19 siswa perempuan. Data dikumpulkan melalui observasi dan tes pada akhir pembelajaran setiap pertemuan. Hasil menunjukkan adanya peningkatan hasil belajar siswa setelah penggunaan model Discovery Learning. Sebelum intervensi, hanya 19% siswa yang mampu mengidentifikasi 5 dari 6 perubahan bentuk energi. Pada siklus I, persentase siswa yang tuntas mencapai 75%, dan meningkat menjadi 85% pada siklus II. Penelitian ini menunjukan bahwa penggunaan model Discovery Learning terbukti efektif dalam meningkatkan hasil belajar siswa pada materi perubahan energi.
Meningkatkan Kemampuan Peserta Didik Kelas VI Menyimpulkan Isi Bacaan Teks Nonfiksi Melalui Kegiatan Infografis dengan Media Canva
Authors: Iklimah Rizka May Bilqis , Kirana Anik , Amrullah Ahmad Khoirussyifa’
Published: November 2024

Teknologi kecerdasan menjadi trending yang dipakai dalam dunia Pendidikan. Guru di sekolah dasar mulai banyak yang mengenal teknologi kecerdasan dalam membantu pembelajaran di kelas. Penelitian ini bertujuan untuk meningkatkan kemampuan peserta didik kelas VI dalam menyimpulkan isi bacaan teks non-fiksi melalui kegiatan infografis menggunakan media Canva di SDN Pakis V Surabaya. Metode yang digunakan adalah penelitian tindakan kelas (PTK) yang dilaksanakan dalam dua siklus. Setiap siklus terdiri dari perencanaan, tindakan, observasi, dan refleksi. Subjek penelitian adalah 27 peserta didik. Data dikumpulkan melalui tes kemampuan menyimpulkan, observasi aktivitas peserta didik, dan angket tentang respon peserta didik terhadap pembelajaran. Hasil penelitian menunjukkan peningkatan yang signifikan, dengan rata-rata nilai tes kemampuan menyimpulkan meningkat dari 77 pada siklus I menjadi 96 pada siklus II. Selain itu, observasi menunjukkan peningkatan partisipasi dan antusiasme peserta didik selama kegiatan infografis. Penelitian ini menyimpulkan bahwa penggunaan media Canva dalam kegiatan infografis efektif dalam meningkatkan kemampuan menyimpulkan isi bacaan teks non-fiksi bagi peserta didik kelas VI di SDN Pakis V Surabaya.
Pengaruh Akuntabilitas dan Transparansi Terhadap Kepatuhan Muzakki dalam Membayar Zakat Profesi
Authors: Safitri Aulia Ramadhanti , Hafizi Muhammad Riza , Himawan Hilmi Satria , Mafrudhoh Sokhifatul
Published: November 2024

Tujuan: Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh akuntabilitas dan transparansi terhadap kepatuhan muzakki dalam membayar zakat profesi dalam lingkup ASN di IAIN Palangka Raya.
Metodologi/Pendekatan: Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel berupa simple random sampling, melibatkan 70 responden yang merupakan ASN di IAIN Palangka Raya. Analisis data dilakukan menggunakan SPSS versi 26, mencakup analisis deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, serta uji hipotesis.
Hasil: Hasil penelitian menunjukkan bahwa variabel akuntabilitas dan transparansi memiliki pengaruh positif dan signifikan terhadap kepatuhan muzakki ASN IAIN Palangka Raya dalam membayar zakat profesi.
Implikasi Praktis: Penelitian ini memberikan rujukan bagi ASN dan unit pengelola zakat membuat kebijakan mengenai zakat penghasilan.
Kebaruan: Penelitian ini akan berfokus pada analisis komponen yang dapat memberikan informasi dan data tentang zakat profesi di IAIN Palangka Raya.
Analisis Pengaruh Variabilitas Harga Pokok Penjualan, Rasio Lancar Dan Financial Leverage Terhadap Pemilihan Metode Akuntansi Persediaan
Authors: Septiana Nisma Erlina , Rahayu Dwi Puji , Ambarwati
Published: November 2024

Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh variabilitas harga pokok penjualan, rasio lancar, dan leverage keuangan terhadap pemilihan metode persediaan yang digunakan oleh perusahaan-perusahaan di sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia.
Metodologi/Pendekatan: Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi pada penelitian ini sebanyak 43 perusahaan Food and Beverage yang terdaftar dalam bursa efek Indonesia pada tahun 2017 – 2022, yang terdiri dari 10 perusahaan minuman dan 33 perusahaan makanan olahan.
Hasil: Hasil penelitian menunjukkan bahwa rasio lancar memiliki pengaruh signifikan terhadap pemilihan metode akuntansi persediaan. Secara simultan harga pokok penjualan, rasio lancar, dan financial leverage juga berpengaruh signifkan terhadap pemilihan metode akuntansi persediaan. Sementara itu, harga pokok penjualan dan leverage keuangan tidak memiliki pengaruh signifikan terhadap pemilihan metode akuntansi persediaan.
Implikasi Praktis: Penelitian ini memberikan rujukan bagi perusahaan dalam pemilihan metode akuntansi persediaan.
Kebaruan: Kajian ini merupakan salah satu penelitian yang secara spesifik mengeksplorasi pengaruh variabilitas harga pokok penjualan, rasio lancar, dan financial leverage terhadap pemilihan metode akuntansi persediaan di industri food and beverage di Indonesia.
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Pada E-Commerce Shopee
Authors: Erisda Yusvika San
Published: November 2024

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh kualitas produk, harga dan promosi terhadap keputusan pembelian pada e-commerce Shopee.
Metodologi/Pendekatan: Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner. Populasi penelitian terdiri dari 172 mahasiswa program studi manajemen di STIE Nganjuk. Sampel penelitian diambil menggunakan teknik simple random sampling, dengan jumlah responden sebanyak 120 mahasiswa.
Hasil: Kualitas produk, harga, dan promosi memiliki pengaruh positif terhadap keputusan pembelian di e-commerce Shopee. Secara keseluruhan, keputusan pembelian dipengaruhi oleh ketiga faktor ini sebesar 70,8%, sementara 29,2% sisanya dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.
Implikasi Praktis: Penelitian ini memberikan panduan bagi pelaku usaha dalam memengaruhi keputusan pembelian konsumen di e-commerce.
Kebaruan: Penelitian ini berkontribusi terhadap pengembangan literatur mengenai faktor-faktor yang memengaruhi keputusan pembelian konsumen dalam e-commerce.
Economic Feasibility Study Implementation of Big Data Technology in Strategic Decision Making in the Financial Sector
Authors: Efriyani Sumastuti
Published: November 2024

This study aims to evaluate the economic feasibility of implementing big data technology in strategic decision-making in the financial sector in Indonesia. The research used a survey method of financial institutions such as commercial banks, insurance companies, securities companies, financing institutions, and fintechs. The results showed that 68% of financial institutions have adequate technology readiness, but there are still infrastructure challenges in some areas. The majority of respondents (85%) recognize the great benefits of big data, particularly in improving the effectiveness and speed of decision-making. However, 40% of financial institutions are still concerned about data security and privacy risks, indicating the need for increased investment in cybersecurity. Most respondents (72%) reported a positive impact on profitability and operational efficiency after implementing big data. The study concludes that while the initial cost of implementing this technology is significant, the long-term benefits in terms of improved competitiveness and financial performance of financial institutions are substantial. Therefore, the implementation of big data in the financial sector in Indonesia is considered economically viable, provided it is complemented by a robust risk mitigation strategy and compliance with data protection regulations.
Opportunities and Challenges in Integrating Artificial Intelligence into Financial Auditing
Authors: Pratiwi Hamzah  , Evinalia Yeba  , Sifera Patricia Maithy  , Gema Borneo Poetra
Published: November 2024

This research examines the opportunities and challenges in the integration of Artificial Intelligence (AI) in the financial audit process in the era of the Industrial Revolution 4.0. AI has great potential to improve audit efficiency and accuracy by automating routine tasks, detecting anomalies, and reducing human error in financial reporting. However, the application of this technology is not free from significant challenges, such as limited auditor expertise in using AI, transparency of algorithms that often function as “black boxes,” and data security and privacy risks.This research uses a qualitative approach with a literature study method, analyzing secondary data from scientific journals, industry reports, and related regulatory documents. The results show that although AI is capable of automating many routine tasks, auditors still play an important role in assessing the results produced by AI. Existing challenges, such as limited auditor knowledge and algorithm transparency issues, can be addressed through intensive training and the development of easier-to-understand algorithms.In conclusion, AI can strengthen the audit process if implemented appropriately, providing benefits in terms of efficiency and accuracy. However, its successful implementation relies heavily on auditors' ability to adapt to the technology and the development of solutions that address the challenges.
Comprehensive Exploration of CRISPR and Gene Editing Technologies: Applications, Ethical Considerations, and Future Implications in Genetic Research
Authors: Yüksel Fatma
Published: November 2024

CRISPR (Clustered Regularly Interspaced Short Palindromic Repeats) and other gene-editing technologies have revolutionized genetic research by enabling precise, targeted modifications of DNA sequences. This paper provides a comprehensive exploration of CRISPR technology, detailing its development, mechanism of action, and versatility in diverse applications. From advancements in medicine, including therapeutic interventions for genetic disorders, to innovations in agriculture aimed at enhancing crop resilience and yield, CRISPR's transformative potential is vast. However, the rapid evolution of gene editing presents significant ethical and societal challenges, particularly concerning human germline editing, ecological impacts, and issues of accessibility and equity. This paper examines these ethical considerations, emphasizing the need for robust regulatory frameworks and responsible scientific practices. It also projects the future trajectory of gene editing technologies, speculating on emerging trends, possible breakthroughs, and the global implications of CRISPR in fields such as personalized medicine, synthetic biology, and biotechnology. By critically analyzing current applications and addressing ethical concerns, this study aims to provide a balanced perspective on CRISPR's potential to reshape genetic research while advocating for ethical governance and public engagement in its ongoing development. CRISPR’s ability to target specific genes with high accuracy has made it an invaluable tool not only in research laboratories but also in clinical settings, where it shows promise in treating previously incurable diseases. Recent advancements have extended CRISPR’s applications beyond simple gene knockout, allowing for base editing, prime editing, and epigenetic modifications that expand the possibilities for genetic correction and enhancement. As scientists explore using CRISPR in complex organisms, the precision and control required for safe and effective treatments become a key focus, particularly in addressing off-target effects that could lead to unintended genetic consequences.
Impact of Plant-Based Diets on Long-Term Health: Comparing Vegan, Vegetarian, and Omnivorous Diets
Authors: Türkmen İpek
Published: November 2024

The growing popularity of plant-based diets has prompted increased interest in their potential health benefits and long-term effects. This research aims to investigate the impact of vegan, vegetarian, and omnivorous diets on long-term health outcomes, including chronic disease prevention, weight management, and overall life expectancy. A comparative analysis was conducted, drawing on existing cohort studies and randomized trials to evaluate key health markers such as body mass index (BMI), blood pressure, cholesterol levels, and the incidence of diseases like cardiovascular disease, Type 2 diabetes, and certain cancers. The nutritional adequacy of these diets, particularly in relation to essential nutrients like protein, vitamin B12, iron, and omega-3 fatty acids, was also assessed. Preliminary findings suggest that while plant-based diets are associated with lower risks of chronic diseases and improved weight management, attention to specific nutrient deficiencies is crucial for maintaining optimal health. The study concludes that well-planned vegan and vegetarian diets can offer significant long-term health benefits, but omnivorous diets, when balanced and rich in plant foods, may also contribute to positive health outcomes. Further research is needed to explore the sustainability and global applicability of plant-based diets, especially in diverse populations.
Personalized Nutrition in Managing Metabolic Disorders: The Potential of DNA-Based Diets
Authors: Türkmen İpek
Published: November 2024

Personalized nutrition, guided by individual genetic information, represents a promising approach to managing and preventing metabolic disorders such as obesity, Type 2 diabetes, and cardiovascular diseases. This research explores the potential of DNA-based diets, which tailor nutritional interventions according to genetic predispositions, in improving metabolic health outcomes. Through a comprehensive review of existing literature and clinical trials, this study evaluates how genetic markers, including those related to fat metabolism, insulin sensitivity, and nutrient absorption, can influence dietary responses. By comparing the effectiveness of personalized nutrition against conventional dietary approaches, the study highlights the benefits of DNA-guided interventions in optimizing weight management, enhancing glycemic control, and reducing disease risk. Findings suggest that personalized diets can lead to better adherence, improved metabolic outcomes, and a reduction in the need for medication in individuals with metabolic disorders. However, further research is necessary to fully understand the long-term effects and accessibility of DNA-based nutrition. This study underscores the potential of personalized nutrition to revolutionize dietary recommendations and improve metabolic health on an individualized level.
REVISÃO INTEGRATIVA SOBRE OS ASPECTOS CLÍNICOS RELACIONADOS A INTERAÇÃO MEDICAMENTOSA ENTRE AAS E INSULINA
Authors: Campos Tiago Cunha Berno , Mancini Cezar Ernani , Araújo Daniel Nassau de , Gomes João Victor Santos
Published: November 2024

O artigo revisa a interação medicamentosa entre o ácido acetilsalicílico (AAS) e a insulina, analisando seus efeitos fisiológicos, farmacológicos e clínicos em pacientes diabéticos. O AAS, amplamente prescrito para prevenção de eventos cardiovasculares, e a insulina, essencial no controle glicêmico, podem juntos impactar a glicemia e o risco cardiovascular dos pacientes. Estudos demonstram que o AAS pode aumentar a sensibilidade à insulina e modular a inflamação, afetando potencialmente os níveis de glicose no sangue. No entanto, essa combinação também pode elevar o risco de hipoglicemia, especialmente em indivíduos com diabetes tipo 2 e resistência à insulina. Dados da literatura indicam variações nos efeitos de acordo com fatores como a dosagem, duração do tratamento e características individuais dos pacientes. Com uma metodologia baseada em revisão integrativa de literatura, o estudo destaca a necessidade de maior cautela na prescrição conjunta de AAS e insulina e reforça a importância de diretrizes específicas para essa combinação, devido aos riscos de complicações hemorrágicas em alguns perfis de pacientes. Ensaios clínicos recentes, como o ASCEND e o APPRAISE, apontam que, embora o AAS ofereça benefícios cardiovasculares, esses benefícios podem ser acompanhados de um aumento significativo em eventos hemorrágicos, levando a recomendações de monitoramento glicêmico rigoroso. A revisão conclui pela importância de abordagens individualizadas para pacientes diabéticos em uso de AAS e insulina, de modo a equilibrar os benefícios cardiovasculares e os riscos associados, e sugere a realização de pesquisas adicionais para otimizar as diretrizes clínicas e terapias antitrombóticas para essa população específica.
A IMPORTÂNCIA DA ALIMENTAÇÃO PARA PERFORMANCE EM ATLETAS NO CROSSFIT
Authors: Silva Ana Paula Gomes da , Freitas Francisca Marta Nascimento de Oliveira , Lima Luiz Eduardo Rodrigues
Published: November 2024

The nutrition of CrossFit athletes must be adequate to face very intense training. Since nutrition plays a fundamental role in providing the body with the energy and nutrients necessary to overcome its limits. In view of this, the general objective of this article was to evaluate the importance of nutrition for performance in CrossFit athletes. This study is a bibliographic review research. The main results showed that there is a need for nutritional monitoring of CrossFit athletes to be able to have more energy during training and improve performance. It is concluded that this study can serve as a guiding support material for CrossFit athletes and can also serve as a subsidy for students and professionals in the area of nutrition. It is also suggested that more research on this subject be developed in order to better clarify.
REABILITAÇÃO COMPLEXA DE ELEMENTO DENTAL POSTERIOR: UM CASO MULTIDISCIPLINAR
Authors: Oliveira Amanda Neves , Leite Gabriel Hentges , Passos Pedro Henrique Nunes , Soares Yasmin Victória Silva , Leite Leslie Cristine Fiori , Leite Leonardo Fiori , Ribeiro Geruza Correa do Amaral
Published: November 2024

Subgingival caries affects the root area of the tooth, making access and rehabilitation of the tooth difficult. In these cases, techniques can be performed that utilize a combination of periodontal, restorative, and endodontic surgical procedures to restore the patient’s function and aesthetics. Objective: The present study aimed to report a case of a patient who presented with giroversion and subgingival caries in the distal region of element 35. This work aims to describe a clinical case of complex rehabilitation of a posterior element, addressing the most common clinical signs, the preferred areas for treatment, the possible associated disorders, and the recommended dental management. The goal is to provide a detailed and comprehensive view of the approaches and challenges involved in the rehabilitation of this type of case. Research was conducted in the electronic databases: Pubmed, Scientific Electronic Library Online (SciELO), and Google Scholar from the years 2012 to 2024.The present work concluded that having knowledge about diagnosis and management in cases that require multidisciplinary intervention is of utmost importance for the dentist, in order to achieve a good prognosis in treatment and to restore the patient’s oral functionality.
MANUTENÇÃO PREDIAL: ANÁLISE DAS PRINCIPAIS PATOLOGIAS
Authors: Gentil Filho Carlos Cristovão , Santos Lauani Pereira dos , Silva Ryan Marcos Souza , Lins Itana de Oliveira , Krause Marcelo O’Donnell , Marinho Felipe José Estrela
Published: November 2024

This paper addresses the main pathologies in civil construction, focusing on the analysis of causes, effects and solutions for defects that compromise the durability and safety of buildings. The objective of the study is to highlight the importance of preparing detailed projects, executing construction processes in accordance with Brazilian technical standards and using preventive maintenance as essential factors to avoid the emergence of the most recurrent pathologies identified, such as: cracks, fissures, splits, infiltrations, carbonation of concrete and corrosion of reinforcements. As a result, it was observed that the inadequate choice of materials and the lack of qualified labor are indicated as the most significant factors for the emergence of the pathologies listed above. Thus, building maintenance is essential to ensure that structures achieve the planned durability, avoiding high costs with future repairs and ensuring the safety and functionality of buildings.
Aportaciones de Pedro Laín Entralgo a una psicología y psiquiatría centrada en la persona
Authors: Piñas Mesa Antonio
Published: November 2024

The following pages show how Laín's research has contributed to a theoretical foundation of medical humanism and, specifically, of psychology and psychiatry. From a very young age, Pedro Laín Entralgo (1908-2001) began to develop an integrative style of science and humanism in order to humanize knowledge about man in general and sick people in particular, as well as the treatment of the patient understood as a subject who seeks his natural good as well as personal good. Regarding the ethical aspects of technical friendship between doctor and patient, he shows his commitment to the recovery of a professional with a soul. C. Gustav Jung (1875-1961) walked along the same path, advising health professionals: “know all the theories, master all the techniques, but when touching a human soul, be just another human soul.” The article has a biographical approach from which to show the influences that marked Laín's intellectual and personal development and then indicates the fundamental contributions to a study of the person from a comprehensive perspective.
La persona como innovación radical de la realidad en Julián Marías
Authors: Gomez Alvarez Nieves
Published: November 2024

This research paper analyses how, by developing the metaphysics of human life of the Spanish philosopher Ortega y Gasset, his disciple Julián Marías has discovered the subject of the person as a philosophical matter and how, especially in his work Antropología metafísica (1970), he has developed the appropriate philosophical concepts to understand it: empirical structure, installation, vector, corporality, temporality, sexual condition, etc. In his work Persona, the philosopher has defined it as “radical innovation of reality”, which has deep metaphysical implications, coming from the philosophy of vital reason of Ortega y Gasset, who, in contrast to idealism and realism, considers that life is the radical reality, in which all other realities find their root. This means that the person, a “corporeal someone”, is fully a who, he who lives, and must be thought of with personal categories that give reason for his character irreducible to any other reality.
Acercamiento al concepto de naturaleza humana en Juan Manuel Burgos
Authors: Bermeo Antury Elias
Published: November 2024

This article is an approach to the concept of human nature in Juan Manuel Burgos, who analyzes three positions that are in conflict: naturalism, culturalism and modernism; delving into the classical-Thomistic tradition, divided between Thomism and personalism. In this way, the metaphysical concept of human nature presented by Thomism and the criticisms that arise from culturalist thought are analyzed. However, the author not only describes the conflict between the classical tradition and culturalism, but also proposes a new understanding of the category of human nature from personalism, with the intention of freeing it from the Greek burden, and at the same time contributes to the development of an anthropology centered on the person and his humanity.