bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISA NILAI DAN MITIGASI RISIKO WELD DEFECT MENGGUNAKAN METODE SIX SIGMA DAN FMEA
Authors: Musafa'ah Khusniah rohmah nur , Nur Muflihah  , Andhika Mayasari  , Fatma Ayu Nuning F.A
Published: March 2024

Welding atau pengelasan adalah salah satu kegiatan utama di perusahaan galangan kapal. Perusahaan menetapkan standar zero defect pada produk pengeasannya, tetapi di lapangan masih terjadi defect. Mitigasi risiko penting dilakukan untuk mereduksi risiko yang harus dihadapi, hal tersebut sebagai dasar penulis melakukan penelitian untuk memberikan usulan tindakan korektif sebagai mitigasi risiko. Penelitian ini menggunakan metode six sigma yang di integrasikan dengan metode FMEA pada tahap improve. Pemilihan metode ini bertujuan untuk mengetahui performa pengelasan berdasar nilai DPMO dan level sigma, selanjutnya dilakukan pengidentifikasian faktor defect, pengintegrasian FMEA pada Six sigma dapat meningkatkan reliabilitas dan akurasi dalam penentuan prioritas perbaikan. Berdasar pada pengolahan data, porosity merupakan CTQ yang memiliki persentase terbesar yaitu 46% dan nilai DPMO sebesar 35714,28 serta level sigma sebesar 3,3. Pada perangkingan RPN pada FMEA diketahui environment memiliki nilai tertinggi sebesar 54,756 sehingga diprioritaskan untuk mitigasinya dengan usulan tindakan penggunaan penghalang angin, mengatur sirkulasi untuk mengurangi kelembaban, meng - oven elektroda sebelum digunakan, mengatur area kerja sesuai postur.
The Metacognitive Strategies of College Students in Emilio Aguinaldo College-Cavite, Philippines
Authors: Reyes-Chua Ethel , Vargas-Isidro Rowena , Magnaye Alejandro D. , Merced Joel John A. Dela , Merced Elsa A. Dela , Rioveros Gilmore M. , Alvior Mary G.
Published: March 2024

In educational psychology, metacognition is regarded as a pivotal component of successful learning, involving awareness and control over one's cognitive processes. This paper investigates the metacognitive strategies employed by college students at Emilio Aguinaldo College - Cavite, Philippines, with a focus on how these strategies contribute to their academic and personal growth. The study pursued a mixed-methods research design, integrating a survey adapted from renowned Filipino scholars to ascertain the metacognitive approaches of 25 Teacher Education majors during the Academic Year 2021-2022. The findings illuminate that the predominant strategy among students is self-motivation, despite encountering distractions that impede their task performance. Interestingly, it also uncovers the resilience of these students in navigating educational challenges amid the pandemic, harnessing metacognition to enhance learning and fortify their future teaching vocations. However, the study's scope is confined to examining metacognitive strategy improvement, relying solely on the self-assessed metacognitive levels of the participants. This research contributes original insights into the metacognitive strategies within the unique context of Philippine higher education, centering on a select group of Education majors and their self-regulatory learning techniques.
Empowering STEM Education: Navigating Challenges and Embracing Innovations
Authors: Sukmayadi Dodi
Published: March 2024

This article exposes the main arguments of each article published in this issue. In Tara Brabazon's article, the focus is on addressing student attrition in universities, advocating for strategies like universal design and the abundance model to support student success. Lineo Lynnette Tool's study in South African universities explores underrepresented groups in STEM leadership, suggesting that targeted efforts can encourage their ascent, using a mixed-methods approach. Asmera Teshome Negeri and Jeilu Oumar's article from Addis Ababa University investigates the gap between engineering graduate skills and employers' needs in Ethiopia, emphasizing the importance of real labor market skills assessments and practical-oriented teaching. Dominic Patric G. Galdonez's research at the Philippine Science High School-Ilocos Region Campus highlights mixed perceptions of research support and strong motivation among teachers for research-related activities. Khut Sokha and Shimizu Kinya's study establishes a framework for teaching science through an integrated STEM approach (ISTEMA), identifying six elements and exploring the integration of science with engineering and technology in primary and lower secondary education. Ethel Reyes-Chua, et.al., from Paranaque City College, delve into metacognitive strategies employed by college students in the Philippines during the pandemic, emphasizing self-motivation and students' resilience. Sunil Dehipawala, et.al., address challenges in teaching measurement uncertainty in physics lab classes during the Covid-19 pandemic, providing insights into experiential learning and assessment rubrics for remote delivery. Prasart Nuangchalerm & Veena Prachagool's paper discusses the integration of AI in STEM education, analyzing transformative potential of AI-driven learning analytics, highlighting the need for ethical considerations in implementing technological innovations.
31 March Genocide Committed by the “Oppressed Armenian People” Against Azerbaijanis on the Way of Realizing the Dream of “Great Armenia”
Authors:   Azerbaijan State Oil and Industry University, Nuriyeva Irada
Published: March 2024

The policy of genocide carried out by Armenian nationalists against Azerbaijanis has a history of more than 200 years. The goal of this insidious policy was the expulsion of Azerbaijani people from their historical lands and the creation of a mythical state of “Great Armenia” in these territories. On March 31, 1918, under the leadership of the Dashnaktsutyun party with the help of the Red Army of Soviet Russia, the Azerbaijani population of Baku was subjected to genocide. The corpses of 57 Muslim women, whose ears and noses were cut off, and their bellies were torn open, were found in one of the neighborhoods in Baku. Armenians threw people alive into water wells, burning ovens, and oil wells, ripped apart pregnant women's bellies with bayonets, killed children with bayonets, nailed babies to walls, raped women, young girls, and old women. They hung men upside down by their legs, cut them in half with swords, crucified some of them on wooden beds, wrapped them in carpets and rugs and burned them alive, cut off people's hands and feet, and forced them to eat their own flesh under bayonets. Wild Armenian gangs burned Muslim clerics in the fire of bonfires lit from the Koran, the holy book of Islam. This was the true face of the Armenian nationalists who loudly shouted about “self-determination”, “autonomy” and “genocide”. The cruelty of Andranik, who made “necklaces” from children’s eyes, and other Armenians, knew no bounds. In March 1918, up to 20 thousand Azerbaijanians in Baku, and in 1917-1920 on the territory of Azerbaijan, more than 400 thousand Azerbaijani people were subjected to “genocide” by the Armenians. As the world ignores these atrocities, they are increasing.
Review of the Two-Volume "Arabic-Azerbaijani Dictionary" Book
Authors:   Azerbaijan Institute of Theology, Salmanova Shargiya
Published: March 2024

Tarix boyu insanlar bir birləri ilə ünsiyyət qurmaq üçün müxtəlif vasitələrdən istifadə etmişdir. Bu ünsiyyət vasitələri təsrif olunarkən dörd kateqoriyaya bölünür. Sözlü, sözsüz, yazılı və şəkli ünsiyyət vasitələri. İnsanlar duyğularını, hiss və həyəcanlarını bu vasitələrlə qarşısındakılara çatdırırlar. Sözlü vasitə zamanı insanlar dil vasitəsilə ünsiyyət qurur. Sözlü vasitə daim yenilənməyə, inkişaf etməyə məruz qalan, canlı bir ünsiyyət növüdür. Zaman keçdikçə yeni sözlərin yaranması, ünsiyyət qurmaq üçün insanların artıq bir birinə daha yaxın olması (sosial şəbəkələrin varlığı) müasir dövrümüzdə yeni dilləri öyrənməyə maraq yaradır. Yeni dillərə maraq yaranarkən, sözlü vasitə ilə yazılı vasitə, demək olar ki, paralel inkişaf edir. Özünü ifadə, natiqliq, ritorika haqqında təlimlərdə iştirakçılara verilən məsləhətlərdən birincisi bu mövzuda (danışdığı dildə xitab mövzusunda) təhsil almaq olursa, ikincisi mütləq və mütləq sosial olmaq olur, yəni öyrəndiyi, xitab etdiyi, fikrini çatdırdığı dilə məruz qalıb, qarşılıqlı söhbətləri daimi hala çevirmək. Çünki dil həm canlı həm də passiv olma xüsusiyyəti daşıyır.
Evaluation of the Book "Black Rage: The Rebellion of Negro Slaves in the Medieval Islamic World (869-883)"
Authors:   Niğde Ömer Halisdemir University, Deri Mehmet
Published: March 2024

Prof. Dr. Mustafa Demirci's monograph "Black Rage: The Rebellion of Negro Slaves in the Medieval Islamic World (869-883)" on the 'Zanj rebellion' that took place between 869-883 A.D., during the Abbasid period, and was led by the Ali b. Muhammad, is one of the most important studies both in terms of its subject matter and the author's approach and perspective on the subject. The study, which was prepared with a rich academic literature using basic sources and modern research on the subject, deals with issues such as the geography of the event, the causes and spread of the rebellion, the wars and warfare techniques to suppress the rebellion, the short and long-term effects of the damage left behind by the rebellion from an academic perspective in chronological order. The Zanj revolt started in the marshes of Basra in 869 as a result of Ali b. Muhammad (d. 883), who was originally white and claimed to be a descendant of Ali, organizing black slaves working under difficult conditions in the large farms in and around Basra, and the rebellion grew and spread in a short time. Muwaffak Billāh (843-891), the brother of the Abbasid Caliph Mu’temid Alallâh (843-892), who was assigned to suppress the revolt, was victorious against the rebels after tough struggles, and the revolt ended with the killing of the leader of the rebellion, Ali b. Muhammad, in 883.
The Human Project in the Philosophical System of Jean Paul Sartre
Authors:   Baku State University, Mehdiyeva Leyla , Rashidov Zaur ,   Institute of Philosophy and Sociology of ANAS
Published: March 2024

The 20th century is known as a period of awakening and radical movements in the history. New systems of thought emerged during this period. Some systems of thought expressed a direct return to man. The beginning of the return to man was set by S.Kierkegaard with his views related to existentialism. The emergence of existentialism as a philosophical system coincides with the period after the First World War. In this period, the loss of previous values, the problem of secularism, and the failure of the Enlightenment philosophy to justify itself are among the main problems. Existentialism began to take shape in Germany and France at about the same time, and in a short time it spread to many parts of the world - Italy, Spain, Latin America, India, England, the United States, Japan, etc. spread to countries. In Russia, the school of existentialism was created by N. Berdyayev and L. Shestov, and the German existentialism was created by Martin Heidegger and Karl Jaspers. The prominent representatives of French existentialism are Gabriel Marcel (1899), Jean Paul Sartre (1905-1980), Simone de Bavoir (1908-1986) and Albert Camus (1913-1960). It was Jean-Paul Sartre who perfectly placed the idea of individual human freedom at the center of his work. There are two important points in Sartre's philosophy: existence in itself and existence for itself. Sartre writes that; what is generally called consciousness is individual. The purpose of consciousness is to make existence for us. This is the fundamental state of consciousness. The main issue that Sartre took into account is that it is impossible to look at the philosophical problems of the 20th century in the context of general concepts. According to the philosopher, the best existentialism is humanism. In addition to his philosophical novels, Sartre became famous for his existentialist philosophy, which he developed in a unique way. He was one of the thinkers who marked the 20th century with his formation of existential Marxism and his political activity. In the conditions of the Second World War, when the concept of humanity was questioned, the work "Being and Nothingness", which is original and intertwined with life in every way, explains the current state of humanity along with Sartre's philosophical ideas.
Chromium-stress alleviation study using plant growth promoting rhizobacteria for maize ( Zea mays L.)
Authors: Hanif Rabia , Ahmed Ambreen , Tariq Aqsa
Published: March 2024

Heavy metal contamination is one of the major environmental threats due to industrialization and urbanization. Among various heavy metals, chromium is of recent concern because it is considered the most hazardous metal pollutant in the environment. Its toxicity alters the process of germination and various other growth parameters ultimately affecting its yield. While maize (Zea mays L.) is one of the most widely cultivated cereal crop being used for fodder, feed and food purposes. It is multipurpose cereal crop and is also used as raw material for different industries. Hence, it is mandatory to come up with effective eco-friendly technique to remediate chromium (Cr) to protect the environment from its toxic impacts. During current research, plant microbe interaction was carried out with Cr resistant strains of Bacillus cereus (3a), Pseudomonas aeruginosa (DS4), Bacillus nitratireducens (TP8), Enterobacter cloacae (A9G) and Pseudomonas sp. (B3) that were selected to observe their beneficial impact on corn (Zea mays L.) growth in presence of Cr stress (150 & 300 µg/mL). Results have indicated that growth and biochemical parameters were enhanced due to bacterial inoculation. In comparison to control, maximum increment in shoot length, number of leaves, root length and fresh weight of inoculated plants was noted up to 46, 115, 76, and 42% respectively. Maximum increment in protein and chlorophyll content of inoculated plants was noted up to 304 and 71% respectively as compared to control. The present study suggests the use of above-mentioned highly chromium resistant bacterial strains to remediate chromium contaminated sites and to improve agricultural production.
Assessment of butterflies diversity, and distribution in Ghamot National Park, Western Himalaya, Neelum valley, Pakistan
Authors: Jahangeer Muhammad , Awan Muhammad Siddique , Minhas Riaz Aziz
Published: March 2024

Biodiversity measures, species richness and species evenness. Species richness means the number of species present in designated area whereas evenness stands for relative abundance of each species. Butterflies are very important economically. They feed on nectar from flowers by using proboscis. Butterflies act as excellent bio indicator of health of natural ecosystem. The fauna in the study area lacks comprehensive documentation hence there has been no previous assessment of butterfly biodiversity. The study was conducted to estimate species richness, species evenness, and species diversity through a comparative analysis across different habitat types. The Pollard walk method, specifically a butterfly transects count and visual Surveys was used to collect specimen in Ghamot National Park divided into 8 localities. A total of 37 transects covering an area of 12.55 km 2 were established and observed on a monthly basis from June 2020 to July 2021. A collection of 211 specimens was obtained using various standard methods. In order to assess the butterfly population, diversity metrics including the Shannon-Wiener index, Shannon equitability index, Margalef index, and Simpson index were employed. The study documented a total of 539 individuals representing 16 species and 3 butterfly families in 8 different localities with varying habitats. The forest-dominated zones exhibited the highest abundance (n=266; 49.53%) and species richness (n=15; 93.75). Additionally, the forest zone demonstrated the maximum values for the Shannon-Wiener diversity index (3.77) and Simpson index (0.92), while the riparian zone displayed the lowest diversity (3.02) and Simpson index (0.89)  among the four selected localities. Therefore, it is recommended that regular monitoring of the study area be undertaken to observe potential fluctuations in butterfly diversity. Continuous surveillance and comparative analysis of data from year to year are essential for identifying any shifts in butterfly populations
Efektivitas Kombinasi Breast Pump Dan Breast Care Terhadap Kelancaran ASI Pada Ibu Primipara
Authors: Tetik Tetik Nurhayati , Indriyani Nissauzahra , Hidayat Unang Arifin
Published: March 2024

Ibu primipara sering mengalami masalah produksi ASI yang tidak lancar akibat kelelahandan kurangnya pengetahuan tentang menyusui, yang menyebabkan stres dan produksiASI yang kurang. Upaya meningkatkan produksi ASI termasuk pemberian breast caredikombinasikan dengan breast pump, yang merangsang hormon prolaktin dan oksitosinuntuk melancarkan pengeluaran dan produksi ASI. Penelitian ini bertujuan untuk menilaiefektivitas kombinasi tersebut terhadap kelancaran ASI pada ibu primipara di KelurahanSetiawargi, Wilayah Puskesmas Tamansari. Penelitian menggunakan desain kuantitatifpre eksperimental dengan satu kelompok pretest posttest. Populasi terdiri dari 36 ibuprimipara, dengan 14 orang sampel yang dipilih secara diundi. Instrumen penelitianmeliputi kuesioner kelancaran ASI dari penelitian Puspitasari 2016, pedoman pelaksanaanbreast pump dari penelitian Suprayanto Rosad 2020, dan Breast care dari Panggabean2022. Data dikumpulkan dari 5 Mei hingga 28 Mei 2023. Hasil penelitian menunjukkanpengaruh signifikan kombinasi breast pump dan breast care terhadap kelancaran ASIpada ibu primipara (p-value = 0.001). Sebelum intervensi, pengeluaran ASI tidak lancar(100%), sedangkan setelah intervensi, pengeluaran ASI menjadi lancar (100%) dengan6 indikator kelancaran ASI yang mencakup waktu menyusui, kondisi payudara, sensasipada ibu, respon bayi, BAK bayi, BAB bayi, dan nilai skor ? 80.5. Disarankan untukpenelitian selanjutnya mengukur volume ASI untuk melengkapi indikator kelancaranASI
Analisis Pemenuhan Kebutuhan Holistik Pada Ibu Hamil Dengan Hiperemesis Gravidarum
Authors: Puspitasari Nike Arta , Yuliani Anita , Assidik Qarrin Nafisya Rabbani
Published: March 2024

Kasus hiperemesis gravidarum (HEG) meningkat signifikan di RS Bhayangkara Sartika Asih Kota Bandung dari 27 kasus (2021) menjadi 67 kasus (2022). Salah satu ibu hamil HEG menjalani rawat inap hingga 4 kali karena dehidrasi dan penurunan berat badan hingga 7 kg. Kasus HEG dapat menyebabkan morbiditas pada ibu dan berpengaruh pada kondisi bayi jika tidak ditangani dengan baik. Setelah di lakukan pengkajian, beberapa aspek kebutuhan dasar holistik pasien tidak terpenuhi. Tanda dan gejala yang dialami seseorang Ketika sakit mencerminkan keseimbangan biopsikososialnya. Tujuan dari penelitian ini adalah untuk menganalisis pemenuhan kebutuhan holistik pada ibu hamil dengan hiperemesis gravidarum. Penelitian ini merupakan studi kualitatif dengan pendekatan studi kasus. Teknik sampel yang digunakan pada penelitian ini adalah purposive sampling. Wawancara dilakukan di Rumah Sakit dengan menggunakan pedoman wawancara mendalam. Analisis hasil wawancara menggunakan analisis menurut Miles dan Huberman. Hasil penelitian didapatkan bahwa kebutuhan holistik pada ibu hamil dengan HEG belum terpenuhi dengan baik. Aspek yang belum terpenuhi adalah aspek biologis, psikologis, sosial dan spiritual. Aspek yang terpenuhi dan tidak memengaruhi kehamilan ibu adalah aspek kultural. Saran dalam penelitian ini adalah perlunya menerapkan pendekatan holistik dalam pengkajian dan penanganan pasien, diharapkan pasien dapat mendapatkan perawatan yang lebih komprehensif dan menyeluruh sesuai dengan kebutuhan.
Hubungan Teknik Meneran Yang Benar Dengan Kelancaran Persalinan Kala II Pada Ibu Primigravida
Authors: Bahar Nuraisyah
Published: March 2024

Childbirth is the removal of the results of conception (fetus and placenta) that have been full term or can live outside the womb through the birth canal or other means, with assistance or without assistance (own strength). This process begins with the presence of true labor contractions, which are characterized by progressive changes in the cervix and end with the birth of the placenta. The success of the delivery process is influenced by several factors, namely power, passage, passenger, psychology, the location of the placenta, labor helpers, and the correct way to deliver.  Stretching is the stage when the opening or dilation of the cervix reaches its peak, which is 10 cm. At that time the concentration feels stronger and the mother will instinctively feel a strong urge to strain to push the baby out, with the correct pressing technique the baby can be pushed out without the need to drain energy. The purpose of this study was to determine the relationship between correct straining techniques and smooth delivery of kala II in primigravida mothers. The research method used was cross sectional, with the subject of research 30 primigravida mothers who were in labor at II, in the implementation of the study using checklist sheets as an observation tool. The data analysis used is the chi-square test. Based on the results of data analysis, it was obtained that 25 mothers (83.3%) of the 25 mothers whose labor went smoothly as much as  24 (80%) and those who did not smoothly as much as 1 (3.3%), than mothers with the wrong pressing technique as many as 5 (16.7%) all experienced labor unsmoothness. Based on the results of the study, it was concluded that there was a relation with proper smoothness labor stage ii women primigravida with the results of the chi-square p test < ?.
Keywords:  Smoothness Labor, Techniques Straining
Pengaruh Pelvic Rocking Dengan Birthing Ball Terhadap Nyeri Persalinan Kala 1 Fase Aktif
Authors: SETIATI NOVA WINDA , KURNIASIH NITA IKE DWI , ASRINA A , RUSMIATI DEDAH
Published: March 2024

Angka Kematian Ibu menurun menjadi 70 per 100.000 kelahiran hidup, namun masihdi bawah target SDGs 2030. Tenaga kesehatan terlatih diperlukan untuk memberikanpelayanan yang baik. Dari studi pendahuluan di TPMB, 7 dari 10 ibu mengalami nyerisaat melahirkan, yang dapat meningkatkan morbiditas. Gerakan pelvic rocking denganbirthing ball membantu bagian terendah janin untuk segera turun ke panggul dandapat mengurangi nyeri dalam persalinan. Penelitian ini bertujuan untuk mengevaluasipengaruh gerakan tersebut terhadap nyeri pada persalinan kala I fase aktif di TPMB BidanD Waringinsari, Langensari Kota Banjar pada tahun 2022. Desainnya quasi-eksperimentdengan kelompok kontrol. Populasi adalah semua ibu bersalin di TPMB Bidan D, dengan30 sampel yang dipilih secara purposif, 15 ibu diberi perlakuan dan 15 sebagai kontrol.Data dianalisis dengan T-Test, hasilnya menunjukkan p-value kelompok eksperimen0,001 ? Sig. 0,05, menunjukkan pengaruh pelvic rocking dengan birthing ball pada nyeripersalinan kala I fase aktif. Teknik ini sangat direkomendasikan untuk ibu bersalin dalammengurangi rasa nyeri dan meningkatkan kenyamanan
Effects of weaning time, light regime, and stocking density on growth, condition, survival, and cannibalism rates in northern pike (Esox lucius L.) larvae and early juveniles under intensive culture
Authors: Imentai Aiman , Bondarenko Volodymyr , Pěnka Tomáš , Policar Tomáš
Published: March 2024

In this study, three separate experiments were conducted to optimize the intensive larviculture of pike (Esox lucius L.) under different weaning times, light regimes, and stocking densities. In the first experiment, larvae were fed sequential combinations of live feed (LF), co-feeding with dry starter (DS), and only DS feed for 18 days as follows: 9 days LF followed by 3 days co-feeding and 5 days DS (group A); 6 days LF followed by 3 days co-feeding and 9 days DS (group B); 3 days LF followed by 3 days co-feeding and 12 days DS (group C); and DS alone for 18 days (group D). Fish fed LF had significantly higher growth rates than those fed a dry diet (p< 0.05). Extending the feeding period on LF resulted in a significantly higher growth rate (24.6% d−1), variability (13.5%), and heterogeneity (299.5% d−1) than fish fed a DS. In the second experiment, the effect of the light regime was assessed at eight different levels (L0:D24; L24:D0; L16:D8; L4:D4:L4:D4:L4:D4; L8:D4:L8:D4; L12:D12; L8:D16; and L4:D8:L4:D8). The growth and survival of the larvae increased with increasing light period. Groups exposed to complete light (L24:D0) and 16 h of light (L16:D8) exhibited significantly higher weight gain and specific growth rate (SGR, %) than the other groups. The highest survival was observed in fish reared with complete light (68.5 ± 4.5%) and an L8:D4:L8:D4 light regime (61.4 ± 5.2%). All larvae maintained under L0:D24 died during the experiment. The third experiment tested the effect of the fish density within four experimental groups: 10 ind L−1, 20 ind L−1, 40 ind L−1, and 80 ind L−1. Fish at densities of 20 and 40 ind L−1 had significantly higher weight gain and SGR (%) than those in the other groups. The highest survival was in fish reared with 20 ind L−1 density (72.5 ± 8.5%). Fish at densities of 10 and 80 ind L−1 showed significantly higher cannibalism rates than those in the other groups. These results indicated that weaning time, photoperiod, and stocking density play significant roles in early pike larval performance.
Empoderamiento y liderazgo en una cooperativa de mujeres indígenas en Chiapas
Authors: Gómez Chico Spamer Adriana , Marín Aboytes Luz María , Guerra Sánchez Armida
Published: March 2024

Durante siglos ha habido desigualdad de género en México, particularmente en comunidades indígenas, donde existe dependencia económica de las mujeres. Reportamos las formas de participación y expectativas de las socias fundadoras y de incorporación posterior en una cooperativa de mujeres formada por escisión de un emprendimiento mixto de economía social y solidaria. Analizamos el caso de Junpajal O’tanil, integrada por 96 mujeres tseltales, comparando diferencias en la percepción de las socias fundadoras y de incorporación posterior. Como hipótesis planteamos que este emprendimiento exclusivo de mujeres, donde participan activamente en la toma de decisiones, es un espacio que permite su empoderamiento y liderazgo, así como el equilibrio entre los trabajos de cuidado y las actividades generadoras de ingresos. Realizamos una visita de campo para obtener información de los cinco años desde el proceso de escisión hasta la fecha. Encontramos que la cooperativa de mujeres posibilita los elementos planteados en la hipótesis. Identificamos que la decisión de escisión está relacionada con la necesidad de participar en la toma de decisiones estratégicas. Concluimos que, en este caso, un espacio exclusivo de mujeres reduce los factores inhibidores del empoderamiento y liderazgo femeninos y puede ir llevando a la inclusión e igualdad sustantivas. Esta investigación cuasiexperimental puede contribuir al empoderamiento de mujeres de contextos similares, abriendo caminos de participación para su plena integración posterior. Contribuimos a llenar un vacío en cuanto a estudios sobre la igualdad de género en el contexto de los emprendimientos en comunidades indígenas.
Penerapan Nilai Wajar Untuk Penilaian Aset Perusahaan Perbankan Pada Bank Permata, Tbk.
Authors: Wilestari Median , Afriani Wiwi
Published: March 2024

Indonesian Financial Accounting Standards (PSAK) confirm that asset assessment should be used fair value, therefore entities have to follow it from the previous application. Indonesian Financial Accounting Standard (PSAK) is a framework of accounting procedure to provide accounting financial statement which consist of standard of recording, preparation, treatment and providing financial statement. Valuation techniques used to measure fair value to maximize the use of observable relevant input and minimize the use of Unobservable relevant input. This study is using qualitative method which covert into quantitative by giving the weight value for the purpose of providing the preliminary understanding about implementation of fair value disclosure with valuation of asset from PT. Bank Permata Tbk. financial statement using primary data with collecting the data using interview and questionnaire.  The overall result of fair value measurement of asset valuation from banking industry in PT. Bank Permata Tbk has been considered as appropriate, it is due to from the questionnaire 19 out of 20 questions were answered in accordance with the PSAK 68. Based on result of analysis, it is found that the question number 12 were not answered in accordance with PSAK 68 paragraph 74 with regards to the entities is prioritize the fair value hierarchy compare than the input, in other hand according to PSAK 68 paragraph 74 the priority should be the input than fair value hierarchy.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Real Estate dan Property Di Indonesia
Authors: Kurniawan Elan , Yuliana Windy
Published: March 2024

This research aims to determine the influence of Intellectual Capital which consists of Human Capital Efficiency (HCE, Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) toward the financial performance of real estate and property companies listed in Indonesian Stock Exchange.

The research populations are financial performance companies which are consistently listed in Indonesian Stock Exchange during the period 2010-2014. Which amounted 50 companies. The sampling technique used is purposive sampling technique. According to pre-defined criteria, the researcher obtains 20 sample companies. Type of data which is used is secondary data taken using the documnetation method through accessing the website www.idx.co.id. The data analysis technique which is used are simple regression and double regression analysis. The result of this research show that: (1) there is a positive and significant influence between Human Capital Efficiency (HCE) towards ROE, with a correlation coefficient 0,533, coefficient determination R2 is 0,284, (2) there is a positive and significant influence between Structural Capital Efficiency (SCE) towards ROE, with a correlation coefficient 0,471, coefficient determination R2 is 0,222, (3) there is a positive and significant influence between Capital Employed Efficiency (CEE) towards ROE, with a correlation coefficient 0,516, coefficient determination R2 is 0,266, (4) there is a positive and significant influence between Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) simultaneously towards ROE, with doubled correlation coefficient is 0,653, coefficient determination Adjusted R2 is 0,409
Pengaruh Kompetensi, Independensi dan Due Professional Care Terhadap Kualitas Internal Audit Pada PT. OTO Multiartha Jakarta
Authors: - Patriandari , Heryanto Peri
Published: March 2024

This study discusses the effect of competence, independence and due professional care to the quality of internal audit. The independent variables are competence, independence, and due professional care as well as the dependent variable is the quality of the audit was measured using a Likert scale consisting of five proxy votes. The population in this study is an internal audit on PT. Oto Multiartha in Jakarta 2015. The research sample was determined by the method of non probablity with the kind of purposive sampling. Sample of 34 respondents to the consideration of the existing internal auditor only PT.Oto Multiartha office at the time of the questionnaire were distributed. Data were analyzed using multiple regression analysis. Based on research, it can be concluded that simultaneous variable competence, independence, and due professional care, which is measured using a Likert scale have an impact on audit quality, this is indicated by the value of Fcount is greater than the value Ftable is 18.606> 2.920 as well as significant values ​​(sig t ) less than 0.05 is 0.000 <0.05, while partially concluded that competence variable (X1) effect on the quality of internal audit (Y), this is indicated by tcount greater than the value ttable is 3.130> 2.042 as well as significant values (sig t) less than 0.05 is 0.004 <0.05. Variable independence (X2) effect on the quality of internal audit (Y), this is indicated by tcount greater than the value ttable is 7.298> 2.042 as well as significant values ​​(sig t) less than 0.05 is 0.000 <0.05. While variable due professional care (X3) has no effect on the quality of internal audit (Y) with significant values ​​(sig t) over 0.05 is 0.138> 0.05
Pengaruh Produktivitas, Firm Size dan Maturity Terhadap Peringkat Sukuk Pada Perusahaan Non Keuangan Di Indonesia
Authors: - Juardi , Sueno Norma Intan
Published: March 2024

This study aims to determine the effect of productivity, firm size and maturity on sukuk ratings. The dependent variable in this study is sukuk rank while the independent variables are productivity, firm size and maturity. Sukuk rating is measured using an ordinal scale, productivity is measured by total asset turnover, firm size is measured by ln total assets and maturity is measured by dummy variables. The population used in this study are all sukuk issued by non-financial companies which are listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used in this study was purposive sampling. The number of samples in this study were 90 sukuk samples from 10 companies. Data analysis method used to test the hypothesis in this study is the ordinal logistic regression analysis method. The results showed that productivity had a significant positive effect on sukuk ratings, firm size had a significant positive effect on sukuk ratings and maturity had no significant effect on ratings sukuk
Analisis Corporate Social Responsibility dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Sektor Pertambangan Di Bursa Efek Indonesia Periode 2014-2018
Authors: Wilestari Median , Handayani Rini Putri
Published: March 2024

This research aims to determine the effect of Corporate Social Responsibility and Management Ownership on company value. Sample of this research used mining company listed on the Indonesia Stock Exchange (IDX) and published an annual report in 2014-2018. The dependent variable in this research is the company value by Price to Book Value (PBV). The independent variables in this research are Corporate Social Responsibility disclosure index.and Managemen Ownership  which is proxied by the Propotion of shared owned by the company. The measurement of the Corporate Social Responsibility disclosure index refers to the preservation report of Global Reporting Index version 4 (GRI4). The result show Corporate Social Responsibility has a no significant positif effect oncompany., but the management ownership has a significant negatif on Compant Value.. The coefficient of determination (R2) is 88% compared to the independent variable (X) on the variable Company Value (Y) in 2014-2018. While 12% is contributed by other factors
Pengaruh Debt to Equity Ratio dan Reputasi Auditor Terhadap Audit Report Lag dengan Profitabilitas Sebagai Pemoderasi
Authors: - Rianto , Pebrianti Dea
Published: March 2024

This study aims to determine the effect of debt to equity ratio and auditor reputation on audit report lag. The measurement used for audit report lag, uses an ordinal scale, productivity is measured by total asset turnover, firm size is measured by total assets ln and maturity is measured by dummy variables. The population used in this study are all sukuk issued by non-financial companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this study was purposive sampling. The number of samples in this study were 90 samples of sukuk from 10 companies. The data analysis method used to test the hypothesis in this study is the ordinal logistic regression analysis method. The results showed that productivity had a significant positive effect on the sukuk rating, firm size had a significant positive effect on the sukuk rating and maturity had no significant effect on the sukuk rating
Pengaruh Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit Dengan Efektifitas Program Audit Sebagai Pemoderasi
Authors: - Rianto , - Diniyanti
Published: March 2024

This study aims to determine empirically the work experience, motivation and effectiveness of the audit program on audit quality through the effectiveness of the audit program as a moderating variable. The formulation of the problem of this research is to find out whether work experience, auditor motivation and effectiveness of the audit program affect the quality of audit. This research was conducted at Public Accounting Firm in Bekasi Region. Sampling technique used is purposive sampling with quantitative research type. Data analysis method used is SEM model (Structural Equation Model) with PLS analysis tool. The results of this study indicate that the work experience has a significant effect on audit quality. The auditor's motivation has a significant effect on the quality of audit. The effectiveness of the audit program has no significant effect on the quality of the audit. Effectiveness does not successfully moderate the work experience on audit quality. Effectivity successfully moderates the motivation on audit quality.Suggestions related to the results of this study is that in order for auditors to produce optimum audit quality it is necessary to increase the motivation and implementation of audit programs effectively, it may be facilitated by the public accounting firm in Bekasi. The scope of this research is only conducted in the Public Accounting Firm in Bekasi area so to get general conclusions need to do a wider research
Pengaruh Indeks Harga Saham Gabungan, Nilai Tukar Rupiah dan Repo Rate Terhadap Nilai Aktiva Bersih Reksadana Syariah Di Indonesia Periode 2015-2018
Authors: - Efrinal
Published: March 2024

The purpose of this study was to determine the effect of the composite stock price index (CSPI), the exchange rate of the rupiah (KURS), and the repo rate on the net asset value (NAV) of sharia mutual funds in Indonesia in 2015-2018. The sample used in this study is monthly data from January 2015 to December 2018. Hypothesis testing uses time-series data regression analysis. The population in this study is the entire net asset value of sharia mutual funds that are effective and recorded in the Financial Services Authority for the 2015-2018 period. The data used are secondary data with the documentation method. Before analyzing the data, a classic assumption test is held which consists of a normality test, a multicollinearity test, a heteroscedasticity test, and an autocorrelation test. The analytical method used is multiple linear regression analysis. Based on the results of data analysis and discussion, the composite stock price index (CSPI) has a positive and significant effect on the NAV of sharia mutual funds, the rupiah exchange rate (exchange rate) has a positive and significant effect on the Sharia mutual fund NAV, and the repo rate has a negative and insignificant effect on the Sharia mutual fund NAV
PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Authors: Wicaksono Dimas , Sugiyanti Venty
Published: March 2024

This study aims to examine the effect of profitability, institutional ownership, and company size on the timeliness of financial reporting. The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used was purposive sampling method in order to obtain 12 companies. The total data processed in this study were 60 data. The type of data used is secondary data in the form of annual financial reports for companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2014 - 2018. The data analysis method used in this study is logistic regression. The results of this study indicate that profitability has a significant negative effect on timeliness of financial report submission, institutional ownership has no significant effect on timeliness of financial report submission, and company size has a significant positive effect on timeliness of financial report submission.
DANA PIHAK KETIGA, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP PEMBIAYAAN MUDHARABAH DENGAN PEMBIAYAAN BERMASALAH SEBAGAI PEMODERASI
Authors: Kurniawan Elan , Nurhidayah Komisah
Published: March 2024

This Purpose of this study aims to examine the effect of Third party funds, capital adequacy ratio and liquidity on mudharabah financing with  non performing financing as Moderating in Islamic commercial bans in Indonesia for the 2014-2019. The Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the criteria set by panel data usage, 54 data can be processed. The analytical method used is multiple linear regression processed using Eviews 9. The results of this study indicate that: Third party funds have a positive effect on mudharabah financing, capital adequacy ratio have a positive effect on mudharabah financing, liquidity has no effect on mudharabah financing, Third party fund trough non performing financing have effect  mudharabah financing.Capital adequacy ratio moderated through non performing financing has no effect on mudharabah, lLiquidity moderated through non performing financing has an effect on mudharabah financing.
Pengaruh Corporate Governance, Kepemilikan Institusional, Leverage dan Growth terhadap Tingkat Materialitas Sustainability Report
Authors: Kurniawan Elan , Astuti Rani
Published: March 2024

The research aims to determine the influence of Corporate Governance, institutional ownership, Leverage and Growth of the industry level of Sustainability Report. The theory in this study uses the legitimation theory, which confirms that the company continues to strive to ensure that it performs in accordance with the frames and norms in the society and Environment in which the company resides, the sample uses the Purposive sampling method. The results of the research in the financial sector showed that Corporate Governance positively and significantly affect the level of materiality of the Sustainability report industry economic aspects, Leverage positive and significant impact on the level of Sustainability report industry aspects of economic performance, environmental performance and social performance. The results of the research in non-financial sector companies show that Corporate Governance positively and significantly affects the level of materiality of the Sustainability report industry environmental performance and negatively and significantly impact on The materiality level of Sustainability report industriality of economic performance, Growth affects positively and significantly to the level of materialities of the Sustainability report industry aspects of economic performance, environmental performance and social performance.
Pengaruh Pertumbuhan Laba, Investment Opportunity Set dan Ukuran Perusahaan terhadap Kualitas Laba
Authors: Yusuf Muhammad , Wicaksono Dimas , Nuryanti Epy
Published: March 2024

The purpose of this study was to obtain empirical evidence regarding the problem under study, namely "The Effect of Profit Growth, Investment Opportunity Set and Company Size on Earning Quality in Food and Beverage Sector Companies listed on the IDX for the 2016-2019 period". The number of companies that were sampled in this study were 12 companies. Determination of the sample in this study using purposive sampling technique. Testing the hypothesis in this study using the Panel Data analysis method using the E-VIEWS 10 program. The results showed that:(1) Profit Growth had no effect on Earnings Quality, (2) Investment Opportunity Set had no significant effect on Earnings Quality, (3) and Firm Size had no effect on Earnings Quality.
Pengaruh Kinerja Keuangan terhadap Pertumbuhan Penjualan Perusahaan Otomotif pada Masa Pandemi dengan Ukuran Perusahaan sebagai Variabel Moderasi
Authors: Kurniawan Elan , BS Dio Satria
Published: March 2024

This study aims to determine the effect of financial performance on sales growth with company size as a moderating variable for automotive companies during the pandemic period on the Stock Exchange for the period 2016 to 2020. Based on the purposive sampling method, there were 12 companies that met the criteria. The results showed that: activity had a significant negative effect on sales growth, profitability had a significant positive effect on sales growth, liquidity had an insignificant positive effect on sales growth, activity moderated by firm size strengthened significant positive effect on sales growth, profitability moderated by firm size weakened no significant negative effect on sales growth and liquidity moderated by firm size weakens no significant negative effect on sales growth
Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021)
Authors: Efrinal Efrinal , Ariyanti Putri Fitrilia
Published: March 2024

This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Penerapan E-Filing terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi
Authors: Juardi Juardi , Hatimah Mjutiara Husnul
Published: March 2024

This study aims to find out the factors that affect the level of taxpayer compliance for private taxpayers. The population of this study includes Private Taxpayers who are in KPP Pratama Pondok Gede. The independent variables of this study are Taxpayer Awareness, Quality of Service and Application of E-Filing. The dependent variable of the study is the Personal Taxpayer Compliance Rate. This research method uses Structural Equation Modelling (SEM) with partial least square (PLS) approach and uses SmartPLS 3.0 software to analyze data. The results of this study showed that Taxpayer Awareness had no significant effect on the Level of Compliance of Personal Taxpayers, Quality of Service had a positive and significant effect on the Level of Compliance of Private Taxpayers and the Application of E-Filing had a positive and significant effect on Personal Taxpayer Compliance.
ANALISA LAPORAN KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PADA TAHUN 2020
Authors: Rahmawati Novita Nur , - Muhani
Published: March 2024

Purpose Financial reports are needed by those who invest their capital so that they need information about the smooth activities and profitability of the company in detail and transparently on potential dividends, because with this information, shareholders can decide to retain their shares. On November 25, 2016, all of the Company's shares issued through a limited public offering totaling 2,820,726,372 shares were listed on the Indonesia Stock Exchange (IDX). Financial statement analysis is one of the indicators for assessing and knowing the company's performance and maximizing the upcoming work period. Apart from being an indicator.