bluuebunny/crossref_metadata_2025 huggingface dataset:
CrystalNets.jl: Identification and Classification of Crystal Topologies
Authors: Zoubritzky Lionel , Coudert François-Xavier
Published: March 2022

We present here an open-source Julia library for the topological identification of crystalline materials, with algorithmic and computational improvements over the previously available software in the field, resulting in a speed increase of one order of magnitude. This new algorithm and implementation can therefore be used at large scale in high-throughput screening methodologies. We have validated and benchmarked CrystalNets.jl against a diverse set of crystal databases, covering in particular metal–organic frameworks, aluminophosphates, zeolites, and other inorganic compounds.
Imperial Processes in Siberia Through a Prism of Evolution of the Legislation
Authors:   Irkutsk State University, Kazarin V. N.
Published: March 2022

The review of L. M. Dameshek and I. N. Mamkina's monograph "Siberia in the system of the imperial legislation 18th – the beginnings of the 20th century: law and practice". Scientific results of a research by authors of such problems as are investigated: all-imperial and regional legislation of the Russian Empire; legal fixing and features of implementation of the legislation of Siberia of the imperial period; legal regulation of public service in Siberia. It is shown that authors worked deeply out a conceptual framework of a research, the specifics of position of Siberia as a part of the empire in comparison with other outskirts are defined, questions of features of public service in Siberia and in the Far East are in detail taken up. The value of the monograph in studying historical and legal problems of the Russian Empire and Siberia in a modern historiography is noted.
Sociocultural Portrait of the Vice-Governors of the Yakut Region of the Late 19th – Early 20th Century
Authors:   Institute for Humanitarian Research and North Indigenous People Problems SB RAS, Arkhipova A. I.
Published: March 2022

The article deals with the persons of the vice-governors of the Yakutsk region. The socio-cultural appearance of officials has been studied. The analysis of indicators is carried out: social origin, religion, marital status, education, age. Time of service, work experience, career continuation.
Public Initiative for the Development of the Artistic Life of the Cities of Baikal Siberia in the Second Half of the 19th – Early 20th Centurу
Authors:   Irkutsk State University, Tkachev V. V.
Published: March 2022

The study raises the problem of public initiative for the development of the artistic life of the cities of Baikal Siberia in the second half of the 19th – early 20th centuries. The work gives an idea of how the public and public associations participated in introducing the inhabitants to art.
Personnel of Siberian Telecommunications During the War
Authors:   Tomsk State University, Mirkin V. V.
Published: March 2022

The article examines the staff of Siberian telecommunications during the war period. The Great Patriotic War radically changed the personnel structure of the communications – in-experienced and unskilled youth replaced the competent specialists who went to the front. The proportion of women has increased dramatically: many of them have successfully mastered the “male” technical professions, some were promoted to leadership positions. The structure of personnel training and the composition of educational institutions in the industry have changed. Unable to change the situation with the supply of telecommunications on a leftover basis, signalmen, when solving professional problems, looked for a way out in strengthening discipline, tightening control, and also using various forms of socialist competition.
Swearing Speeches of Artyushka Popov Surgutsky in the Bratsk Fort in 1655 (From the History of “Political Rumors” in Russia in the Middle of the 17th Century)
Authors:   Scientific and Production Association “Archaeological Design and Survey”, Barakhovich P. N.
Published: March 2022

The publication of two unique documents from the mid-17th century containing political rumors circulating in Moscow at that time. They were retold in the Bratsk fort by the exiled man Artemy Popov Surgutsky. Earlier Popov was exiled from the capital to Siberia. Here he worked on the state arable land. Popov was punished for his misbehavior. However, then he served for a long time as a scribe in Yeniseisk.
The Role of Propinquity and Coordination in Influencing Competitive Advantage of Retail SMEs in Malaysia
Authors:   Faculty of Business and Management, Universiti Sultan Zainal Abidin, Terengganu, Malaysia, Ibrahim Nor Asmahani , Roslin Rosmimah ,   Faculty of Business and Management, Universiti Teknologi Mara, Shah Alam, Selangor, Malaysia, Mohamed Rozita Naina ,   Faculty of Business and Management, Universiti Teknologi Mara, Shah Alam, Selangor, Malaysia
Published: March 2022

The existence of hypermarkets and supermarkets with modern retail format has affected the performance of many retailers in the category of small medium enterprises (SMEs) in Malaysia. In this era of disruptive marketing, the main challenges of retail SMEs are the ability to survive, to remain competitive and to sustain the business. With the challenges of finding the right strategies to compete effectively, there is now an inclination to look at social networks as means of establishing strong market presence. Engaging and maintaining social networks in their business relationships is essential for retail SMEs if they want to address strategic positions and subsequently build strong competitive advantage in the business. This study postulates that establishing social networks, specifically in terms of propinquity (related with network cluster, network centrality and geographic proximity) among social network members, will enable the gathering of important resources needed by retail SMEs to secure more sustainable competitive advantage. However, only few studies have focused on social networks especially from the Asian context and many have overlooked the importance of social networks in retailing. This study also suggests the need to focus on coordination in relation to propinquity of social networks which refers to the location of retail SMEs and their ability to coordinate efforts to gain competitive advantage. This study extends the literature on social networks by providing a conceptual framework describing the importance of propinquity on coordination of activities leading to the development of competitive advantage for retail SMEs.
The Cinematic Aspects of Electroacoustic Music
Authors:   , Taylor Sarah Elizabeth
Published: March 2022

This portfolio explores ‘the cinematic aspects of electroacoustic music’ by way of three compositional contexts: acousmatic composition drawing on filmic resources, electroacoustic soundtracks for short films, and the narrative and imagic aspects of archival recordings. Additionally, a research report provides commentary on the aesthetic and methodological aspects of the portfolio.
Relevansi Pupuh Durma Pada Mocoan Lontar Yusup dan Kultur Masyarakat Osing Banyuwangi
Authors: Wiyono Handi , Suprihatin E. W. , Hartono Hartono
Published: March 2022

Banyuwangi is a district located on the eastern tip of Java Island which has a unique cultural diversity. This is reflected in the diverse arts. One of the arts in Banyuwangi is macapat which is called Mocoan. The most popular Mocoan performed by the Osing tribal community is the Mocoan Lontar Yusup where the literary work read tells the story of the prophet Yusuf. This art material, which is the focus of research, is studied and analyzed and its relevance is sought for the culture of the people who hold this culture.This study uses a qualitative approach and the data are presented descriptively. Using logical analogies, analyzed based on interactive techniques and based on arguments. Based on the data obtained, it was found that there is a special approach to the expression of the Banyuwangi macapat art, namely in text and song melodies. The special approach is that there are special terminology, meter rules and mining rules. The three data are relevant to the culture of the foreign community, namely exclusive, open, and bound.
Keywords: Mocoan Lontar Yusup, osing culture, relevance, pupuh durma
Analisis Bentuk Lagu “Madiun Kampung Pesilat Indonesia” Ciptaan Hari Subagiyo
Authors: Alfia Nurroza Augusta
Published: March 2022

The purpose of this research was to describe the form of the song “Madiun Kampung Pesilat Indonesia” created by Hari Subagiyo, S.I.Kom which was played by “Rasa Madu” studio under the guidance of the Education and Culture Office of Madiun Regency. This research uses a qualitative research method because the presentation of the data is descriptive by focusing on the translation of the form of the song using theory proposed by Karl-Edmund Prier SJ, namely the Science of Musical Forms. The data analyzed is the song “Madiun Kampung Pesilat Indonesia” with a duration of 9 minutes 57 seconds which the researcher translates into the application sibelius into a score by using a western music notation writing apporoach (beam notation). The action of data analysis was carried out by means of data reduction, data presentation and drawing conclusions. The results showed that the song “Madiun Kampung Pesilat Indonesia” was played in a A Major scales and had a  three-part song from with a number of bars, namely 301 bars. Part A has sentences (a, b, b’ and c) on bars 1 to137. Part B has sentences (d, e, e’, f and g) on bars 138 to 237. Part C has sentences (h and a’) on bars 238 to 301. Hari Subagiyo, S.I.Kom created this song using an ansamble music format that mixes modern and traditional music.
Keywords: Madiun Kampung Pesilat, Hari Subagiyo, Musical Forms
Orkes Keroncong (OK) Mutiara Ross di Surabaya (Sejarah, Bentuk Musik, dan Pewarisan)
Authors: Sadhana Senyum
Published: March 2022

Grup musik keroncong Mutiara Ross adalah salah satu orkes keroncong di Surabaya yang melibatkan anggota lintas generasi, selain hal itu peneliti memilih objek penelitian ini karena melihat bahwa pewarisan kroncong merupakan salah satu aspek penting di dalam pewarisan budaya dan pelestarian musik keroncong. Metode dalam penelitian ini menggunakan pendekatan deskriptif kualitatif yang memfokuskan pada data bukan angka, terdapat 5 ciri penelitian kualitatif yaitu : (1) naturalistik, (2) data deskriptif, (3) proses (4) induktif (5) makna. Implikasi dari konsep metode kualitatif dalam penelitian ini yaitu ; (1) naturalistic, sebagai sumber langsung data, dalam hal ini peneliti terjun langsung ke sumber data, (2) data deskriptif, data yang telah dikumpulkan oleh peneliti berupa transkrip wawancara, catatan lapangan, fotografi, videotape, dokumen pribadi, memo, dan rekaman resmi, (3) proses, konsentrasi dari kegiatan yang dilakukan dan menjadi hasil atau produk, (4) makna. meningkatkan kepedulian yang berhubungan dengan kehidupan mereka. fokus penelitian ini yakni; (1) sejarah; OK Mutiara Ross yang didirikan sejak tahun 2006 oleh bapak Suparman dan mengutamakan spirit dari segala kalangan usia. (2) bentuk musik; bentuk musik yang digunakan oleh OK Mutiara Ross adalah membuat aransemen musik keroncong dengan berbagai jenis style. (3) pewarisan; regenerasi OK Mutiara Ross terjadi karena adanya hubungan kekeluargaan.
Kata Kunci: Kajian Sejarah, Bentuk Musik, Pewarisan
Interpretasi Dinamika Dan Warna Suara Pada Suite Populaire Bresilienne No. 1 Karya Villa Lobos
Authors: Prakosa Mardian Bagus
Published: March 2022

Penelitian ini dilakukan dalam rangka memformulasikan interpretasi dinamika dan warna suara pada Suite Populaire Brésilienne No.1 karya Heitor Villa-Lobos. Berdasarkan dari hasil observasi pra penelitian, karya tersebut merupakan salah satu karya gitar klasik yang memiliki banyak pengulangan kalimat, sehingga upaya untuk menghindari kesan monotone perlu dilakukan. Tujuan dari penelitian ini adalah mengidentifikasi struktur dan bentuk musik, mengidentifikasi hubungan antar struktur musik, dan menginterpretasikannya melalui pengelolaan dinamika dan warna suara. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan musikologis. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukan bahwa Mazurka-Choro merupakan suita dengan bentuk rondo ABACA yang setiap kalimatnya memiliki pengulangan. Interpretasi dinamika dan warna suara secara umum diformulasikan melalui tonalitas pada setiap kalimat dengan mempertimbangkan tempo dan pola ritmis. Lebih dalam lagi, bahwa gambaran umum tentang dinamika dan warna suara melalui pertimbangan tonalitas, tempo, dan ritme harus dilengkapi dengan pemahaman struktur motif dan harmoni. Sehingga, alur musik yang terbangun tidak menjadi statis dan monotone. Struktur melodi dapat diinterpretasikan sesuai dengan arah dari perjalanan melodinya. Namun, hal itu dapat diinterpretasikan sebaliknya berdasarkan harmoni ataupun pertimbangan relasi konsep antar struktur ataupun konsep yang ditentukan dalam rangka memberikan pembeda pada pengulangan kalimat.

Kata Kunci: interpretasi; dinamika; warna suara; gitar klasik; Villa Lobos
Concealing for Freedom
Authors: Ermoshina Ksenia , Musiani Francesca
Published: March 2022

This book sets out to explore one of the core battlegrounds of Internet governance: the encryption of online communications. Current debates around encryption have fundamental implications for our individual liberties and collective presence on the Internet. Encryption of communications at scale and in increasingly usable ways has become a matter of public concern, especially since Edward Snowden’s 2013 revelations. A new cryptographic imaginary is taking hold, which sees encryption as a necessary precondition for the formation of networked publics. At the same time, there have been major evolutions and accelerations in the field of secure communications, prompted in part by the cryptography community’s renewed efforts to create next-generation secure messaging protocols and applications. It is vital that we unveil the very recent, and sometimes less recent history of these protocols and their key applications. The book takes on this task, in order to show how the opportunities and constraints they provide to Internet users came about, and how both developer communities and institutions are working towards making them available for the largest possible audience. It explores how efforts towards this goal are built upon interwoven stories about technical development and architectural choices, about community-building — and about Internet governance and politics. In doing so, the book focuses on the experience of encryption in a wide variety of contemporary secure messaging protocols and tools, and looks at the implications of these endeavors for the “making of” digital liberties on the Internet. Concealing for Freedom provides two key empirical and theoretical contributions. Firstly, it enriches a social sciences-informed understanding of encryption. It does so by examining how different solutions of cryptography for secure communications are created, developed, enacted and governed, and what this diverse experience of encryption, operating across many different sites, means for online civil liberties. Secondly, it contributes to understanding the social and political implications of particular design choices when it comes to the technical architecture of digital networks, in particular their degree of (de-)centralization. The book explores developers’ actions and their interactions with other stakeholders, for instance users, security trainers, standardising bodies, and funding organizations. It also examines their interactions with the technical artifacts they develop, in which a core common objective is to create tools that “conceal for freedom” even as how this objective is met differs according to technical architectures, the user publics being targeted and the tools’ underlying values and business models.
REDUÇÃO DE DANOS: o conhecimento dos estudantes de Enfermagem e Medicina
Authors: Cavalcante de Morais Shirleide Martins , Correia Divanise Suruagy , Vanderlei Fregadolli Andrea Marques
Published: March 2022

Introdução: Redução de Danos, como estratégia frente ao alcoolismo, se dá através da perspectiva transdisciplinar de saúde, educação, assistência social, cultura, trabalho e renda, visando a garantia do cuidado e dos direitos das pessoas. Objetivo: Investigar o conhecimento sobre Estratégia de Redução de Danos entre estudantes dos Cursos de Medicina e Enfermagem de uma universidade pública de Maceió. Método: Trata-se de uma pesquisa qualitativa realizada com um grupo de 28 estudantes (sendo 16 do curso da graduação em Enfermagem e 12 do curso de graduação em Medicina), em 2019. Foram realizados dois grupos focais com a participação de um moderador, observador e dos estudantes, empregando-se um roteiro com sete questões norteadoras. As falas foram gravadas, transcritas e os conteúdos textuais foram processados no software IRAMUTEQ.  Resultados: Seis classes foram geradas após a análise: classe 1: Política de álcool e outras drogas; classe 2: Aprendizagem sobre o tema; classe 3: Abordagem do tema no curso, classe 4 denominada: Estratégia de Redução de Danos; classe 5: A compreensão do conceito de Redução de Danos e classe 6: Discussão do tema Redução de Danos durante a graduação. Conclusão: Observou-se que os pesquisados possuem conhecimento sobre Redução de Danos, porém ainda necessitam de uma melhor aprendizagem sobre o assunto. Palavras – chave: Redução de danos. Alcoolismo. Álcool. Saúde mental.
Lapangan Migas Potensial Sebagai CCUS-EOR Studi Kasus: Prospek Injeksi CO, di Sumatera Selatan
Authors: Romli M , Sugihardjo Sugihardjo , Sunarjanto Djoko , Suliantara Suliantara , Firdaus Nurus , Saputra Dadan DSM
Published: March 2022

Sumatera Selatan sebagai provinsi sumber energi perlu tetap dijaga kelestarian dan keberlanjutannya. Dua hal antara sumber energi dan menjaga kawasan berwawasan lingkungan, memunculkan ide mengoptimalkan Gas Co, sebagai hasil limbah PLTU untuk dikelola menjadi bermanfaat, dengan menginjeksikannya ke lapangan migas di Sumatera Selatan. Metodologi penelitian menggunakan analisis kualitatif dan kuantitatif data primer dan sekunder, baik data sumber dan target injeksi CO,. Hasil identifikasi data dilakukan analisis awal untuk menentukan lokasi terpilih di Sumatera Selatan. Survey lapangan berbasis Sistem Informasi Geografi di PLTU Simpang Belimbing dan sekitarnya guna menyusun Peta Network Clustering. Analisis buffer digunakan untuk mengetahui lokasi terbaik penempatan fasilitas integrasi CO,, distance analisis digunakan untuk mengetahui prioritas target berdasarkan jarak dari sumber, serta morfologi analisis digunakan untuk mengetahui fasilitas distribusi yang efektif bagi tiap pasangan sumber-target. Hasilnya diperoleh beberapa pasangan sumber-target yang secara jarak dan kebutuhan-ketersedian CO, mencukupi untuk dilakukan injeksi CO,-EOR. Alternatif skenario buffer zone dengan target Cluster Lapangan Migas PQR Sumatera Selatan, pada radius 100 km utamanya akan didukung CO, hasil PLTU Simpang Belimbing dan dua lapangan migas terpilih sebagai kandidat pada Klaster PQR. Jumlah isi minyak awal pada lapangan tersebut 365,850.00 MSTB, terdapat potensi produksi injeksi CO, sebesar 54,877.50 MSTB dan kebutuhan CO, untuk injeksi sebesar 21,951.00 MTon. Skenario radius 100 km akan ditambah dari Instalasi stasiun pengumpul gas Grisik dan Suban, dan seterusnya makin besar radius buffer akan banyak PLTU yang siap sebagai sumber CO,. Dilakukan pengukuran jarak datar yang sekaligus merupakan perhitungan panjang pipa dari lapangan migas ke sumber CO, terpilih, dalam radius 100 kilometer, minimum diperlukan pipa distribusi sepanjang 203.65 kilometer. Kelebihan penelitian ini terintegrasinya subsektor migas, mineral (batubara), dan energi guna menciptakan pengembangan energi hulu - hilir ramah lingkungan.
Predicción del clima por medio de una estación meteorológica y la medición de la precipitación por sistema de pesaje
Authors:   Universidad de Guayaquil, Pérez Espinoza Charles Miguel , Alarcón Salvatierra José Abel ,   Universidad de Guayaquil, Medina Anchundia Silvia Alexandra ,   Universidad de Guayaquil, Alonso Anguizaca José Luis ,   Universidad de Guayaquil, Molina Calderón Miguel Alfonso ,   Universidad de Guayaquil
Published: March 2022

SVM es un algoritmo de Aprendizaje Automático (Machine Learning) supervisado, el cual está relacionado con problemas clasificación y regresión. Además, la SVM para clasificación pertenece a la familia de los clasificadores lineales, ofreciendo una precisión muy alta en comparación con otros clasificadores como la Regresión Logística y los Árboles de Decisión. Su uso es muy variado, por ejemplo; detección de rostros, detección de intrusos, clasificación de correos electrónicos, artículos de noticias y páginas web, clasificación de textos e hipertextos, entre otros. En este sentido, se tiene un conjunto de datos, en el cual existen dos clases de datos, el algoritmo SVM predice a cuál de las dos clases pertenece un nuevo dato entrante. Básicamente es clasificar de acuerdo a un conjunto de datos de entrenamiento marcados como pertenecientes a una las dos clases.
Pengaruh Likuiditas, Laverage, dan Komisaris Independen Terhadap Efective Tax Rate (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)
Authors: Purwanti Desi , Ruliani Ruliani , Novita Intan
Published: March 2022

Effective tax rate is one way for companies to avoid taxes by comparing the tax burden with total net income. This study aims to examine and analyze the effect of liquidity, leverage, and independent commissioners on the effective tax rate. This study is quantitative research by applying secondary data, namely financial statements. The population consists of mining corporations listed on the Indonesian Stock Exchange for the period 2015-2019. The sample is determined using a teleological sampling method and then generated 70 data observations or 14 companies over a five-year research period. The technique for analyzing data through multiple linear regression. The results demonstrated that liquidity affected the effective tax rate, that leverage did not affect the effective tax rate, and that independent commissioners did not affect the effective tax rate.
Faktor – Faktor yang Mempengaruhi Penyaluran Kredit pada Bank Umum di Indonesia
Authors: Gayo Absyirni Ari , Prihatni Rida , Armeliza Diah
Published: March 2022

This study aims to determine the effect of Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin on Credit Distribution. The independent variables used in this research are Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin. The dependent variable used in this study is Credit Distribution. This study uses secondary data, namely the annual reports of companies listed on the Indonesia Stock Exchange for the 2017-2020 period (168 observations). The sampling method used in this research is the purposive sampling method. This study uses a panel data analysis method which is processed using the E-Views 12 application. The results show that Third Party Funds have a positive effect on Credit Distribution. Non-Performing Loans have no effect on Credit Distribution. Capital Adequacy Ratio has no effect on Credit Distribution. BOPO has no effect on Credit Distribution. Net Interest Margin has a positive effect on Credit Distribution.
Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba
Authors: Wibisono Muhammad Satrio , Hasanah Nuramalia , Nasution Hafifah , Ulupui I Gusti Ketut  Agung , Muliasari Indah
Published: March 2022

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.
Financial Market Development on Economic Growth in Indonesia Using Principal Component Regression Analysis
Authors: Yunus M , Setiawan Budi , Bhagat Priya Rani , Saleem Adil
Published: March 2022

This study investigates the relationship between macroeconomic variables and financial market development on economic growth in Indonesia using principal component analysis. A quantitative data was collected from World Bank dataset from 2002 to 2019. Data were analysed using statistical software R. Findings reveal principal component analysis is better than multiple linear regression in explaining the correlation among independent and dependent variables. This study also reveals stock traded of total value as percentage of GDP has the biggest effect on the performance on Indonesian economy during research period. In contrast, unemployment has the smallest impact on economic growth in Indonesia. The results assist in understanding the importance of macroeconomic variables and financial market development on the performance of Indonesian economy.
Pengaruh Intervening Pemanfaatan Teknologi Informasi terhadap Pengalaman Auditor dalam Pendeteksian Kecurangan (Studi Pada Kantor Akuntan Publik Jakarta Timur)
Authors: Polontalo Daffa Hamzah , Anwar Choirul , Nasution Hafifah
Published: March 2022

This research was conducted to prove the Effect of Intervening Utilization of Information Technology on Auditor Experience in Fraud Detection. This study uses primary data with a sample of auditors working at Public Accounting Firms (KAP) in the East Jakarta area registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2021. The sampling technique in this study used purposive sampling with 91 respondents. Hypothesis testing in this study uses the Evaluation of Structural Model (Inner Model) using SmartPLS 3.0. Based on the results of this study, it is concluded that: (1) the experience of the auditor has a positive and significant effect on the use of information technology, (2) the experience of the auditor has a positive and significant influence on the detection of fraud, (3) the use of information technology has no effect on the detection of fraud, and (4) the experience of the auditor through the use of information technology has no effect on fraud detection. The use of information technology by experienced auditors has no effect in detecting fraud.
Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak
Authors: Ningtyas Adinda Suci Cahya , Aisyaturrahmi Aisyaturrahmi
Published: March 2022

The purpose of this study is to examine and analyze the effect of the Voluntary Disclosure Program (VDP) on the perception of taxpayers, and is moderated by government trust. The data collection technique used in this study is convenience sampling. This study used a sample of 115 respondents from KPP Pratama Surabaya Mulyorejo. The data used are primary data obtained through questionnaires and interviews with taxpayers. The data analysis technique used validity, reliability, classical assumptions and MRA (Moderated Regression Analysis). The results of the research based on hypothesis testing, namely the Voluntary Disclosure Program (X) partially statistically has an influence on the Taxpayer Perception (Y) and moderated by the Government Trust (Z) can strengthen the influence between the regression models.
ANALISIS KELAYAKAN INVESTASI PEMBUATAN BAGAN APUNG BARU (STUDI PADA NELAYAN BAGAN APUNG DI OESAPA, KOTA KUPANG)
Authors: Kerihi Anthon S. Y.
Published: March 2022

Estabilishing of a lift net as a business in the field of marine and fisheries, as well as producing fish by following the conditions of the sea and weather which can change and affect production activities so as to provide income that is uncertain and difficult to predict. Therefore, this research was conducted with the aim to find out whether fish production using this lift net can be said to be feasible in the aspects of law, market and marketing, management, technical and operational, economic, social, EIA, and finance.Before recommending to investors, an investment feasibility analysis is needed to determine the level of feasibility. The analysis was carried out with 10-year projections using a pessimistic, moderate and optimistic scenario. Some things that need to be done are, legalizing business activities, designing marketing strategies, knowing technical and operational activities, determining four management functions, knowing the positive economic, social impacts, negative impacts on the environment and determining future sales estimates calculating profit / loss, cash flows, financial feasibility assessment (NPV, IRR, PP and PI) and sensitivity analysis.After the analysis, it was found that this investment is feasible and can be recommended in every scenario and of course the optimistic scenario produces is better level of feasibility compared to other scenarios.
PENGARUH SOSIALISASI TERHADAP EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DI KOTA GORONTALO
Authors: Mattoasi Mattoasi , Usman Usman , Musue Didiet Pratama
Published: March 2022

This study aims to see the effect of socialization on the enforcement of SAK Entities, micro, small and medium enterprises (EMKM) in Gorontalo Province. This research uses quantitative research methods. Sources of data used in this study are primary data obtained from questionnaires distributed to 99 respondents who are Entities micro, small and medium enterprises in Gorontalo Provinsi. Based on the result of the study, it shows that socialization has an effect on the effectiveness of the application of financial accounting standards for micro, small and medium enterprises by 13.9%, while the remaining 86.1% is explained by other variables not examined in this study.
PENGARUH LEVERAGE, PENURUNAN ARUS KAS OPERASI, FIXEDASSET INTENSITY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEPUTUSAN REVALUASI ASET TETAP
Authors: Haykal Muhammad , Munira Raudhatul
Published: March 2022

This study aims to examine the effect of leverage, decreased operating cash flow, fixed asset intensity, and company growth on fixed asset revaluation decisions in chemical sub-sector companies listed on 5 ASEAN exchanges in 2017-2019. The data used in this research is secondary data that comes from the financial reports of each stock exchange. The number of samples in this study were 135 observations using purposive sampling technique. Data is accessed through the website www.idx.co.id, www.bursamalaysia.com, www.sgx.com, www.edge.pse.com.ph, and www.set.or.th. Methods of data analysis in this study using logistic regression analysis method. The results showed that fixed asset intensity had a positive and significant effect on fixed asset revaluation decisions, while leverage, decreased operating cash flow, and company growth had no effect on fixed asset revaluation decisions.
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH TAHUN 2014-2018
Authors: Ikhyanuddin Ikhyanuddin , Fuadi Fuadi , Safitri Nanda
Published: March 2022

This study aimed to determine the effect of the knowledge of board member about the budget on the supervision of regional finances with the transparency of public policy and accountability as moderating variables. The samples of this study were taken using Census sampling technique in which the entire population used as the sample. Questionnaires were distributed as many as 45 questionnaires and returned 39 questions, then analyzed using Moderated Regression Analysis and the hypothesis were tested using SPSS. The results of this study showed that the knowledge of board members about the budget had a significant positive effect on the supervision of regional finances. The knowledge of board member of budgets with the transparency of public policy as moderating variable influence negatively on the supervision of regional finance. The results of this test indicate that the Transparency of Public Policy weakened the relationship between the knowledge of board members about budgets to the supervision of regional finances. The knowledge of board members about budgets with accountability as a moderating influenced the supervision of regional finances, the results of these tests explained that accountability strengthened the relationship of knowledge of board members on budgets toward the supervision of regional finance. Simultaneous test (f-test) indicated that the knowledge of board members about budgets influenced the supervision of regional finance with the transparency of public policy and accountability as moderating variables that can be seen with the value of sig 0,029 that is less than 0,05 so that the hypothesis was accepted.
Segurança e qualidade do cuidado em saúde na perspectiva do usuário: estudo exploratório de grupos do Facebook
Authors: Villar Vanessa Cristina Felippe Lopes , Rabello Elaine Teixeira , Martins Mônica
Published: March 2022

O objetivo do estudo apresentado neste artigo é discutir segurança e qualidade do cuidado em saúde, usando o conteúdo compartilhado em grupos do Facebook e refletir sobre a perspectiva do paciente quanto ao tema. Trata-se de um estudo qualitativo que utilizou, como fonte de dados, postagens de três grupos que abordavam a temática na plataforma de mídia digital Facebook por ocasião da pesquisa. Para analisar os dados, foi utilizado o software Iramutec e realizada a análise de conteúdo temática. Emergiram quatro categorias: incidentes e eventos adversos; fatores contribuintes; consequências dos eventos adversos; reparação ou mitigação desses incidentes e eventos adversos. Os incidentes e eventos adversos foram descritos pelos usuários dos grupos do Facebook como ‘erros médicos’. Apesar da relevância para a vida de pacientes e familiares que passaram por incidentes e eventos adversos, o conteúdo das postagens sobre o que ocorreu é pouco compartilhado, o que parece indicar que os grupos funcionam como um portal de notícias da mídia tradicional.
Religion and cultural change
Authors: Laato Anni Maria , Opas Minna , Illman Ruth
Published: March 2022

The current issue of Approaching Religion is based on a summer school and conference arranged in Åbo/Turku, Finland, in June 2021, with the theme ‘Religion and Cultural Change’. The event was organized jointly by the Polin Institute for Theological Research (Åbo Akademi University), the Centre for the Study of Christian Cultures (University of Turku), and the Donner Institute for Research in Religion and Culture. The aim was to bring together doctoral candidates and researchers from various academic fields who engage with the study of religion, such as theology, religious studies, history, philosophy, the arts, social and political sciences and so forth. This included presentations that engaged with the theme Religion and Cultural Change from both historical and contemporary perspectives, as well as looking to the future where possible. As conference organizers, we wanted to highlight cultural change both as dramatic breaking points in history and as slowly evolving transformations. Hence, the conference theme allowed us to address past, present and emerging trends and trajectories within culture, society and the scholarly community.
The issue is financed and published by the Polin Institute for Theological Research at Åbo Akademi University, Finland: https://www.polininstitute.fi
Is There a Male Will in Stoicism?
The Case of Aggression
Authors: Wildberger Jula
Published: March 2022

Seneca characterises Stoicism as a philosophy for men. Stoic authors offer
ample opportunities for a misogynist to feel validated, as Donna Zuckerberg (2018)
shows. Focusing on Seneca’s account of anger, I argue that references to hegemonic
masculinity are a therapeutic device to address a cause for weakness of assent: agents’
ignorance of their own strength and the erroneous belief that what they recognise as
the right thing to do is too hard for them. However, the hypermasculine framing of this
therapy is not essential. Stoic excellence is gender neutral. What is at stake is not manhood
but maturity: that one comes to see one’s innate strength and assumes responsibility
for oneself.
Investigation of the Effect of Social Emotional Learning on Peer Relationships of Adolescents
Authors: APAYDIN DEMİRCİ Zeynep , YILDIZ BIÇAKÇI Müdriye , UYSAL Burhanettin
Published: March 2022

Adolescence is a critical period in which significant developments occur in social-emotional learning skills and peer relationships. Therefore, it will be important to know which variables are effective in social-emotional learning skills and peer relationships and to determine whether there is a relationship between these two skills. This study is a cross-sectional field study based on the model of the quantitative descriptive survey. The research group of the research consists of 364 students between the ages of 14 and 18, those who are located in the Provincial Center, those who are associated with Bilecik Provincial Directorate of National Education in Turkey within the 2019-2020 Academic Year and those who continue their high school education. For the research data, Social-Emotional Learning Scale developed by Totan (2018) and Peer Relationships Scale developed by Kaner (2000) and personal information form about students were used. As a result of the findings, it was found that adolescents had the highest score in the sub-dimensions of responsible decision-making and commitment and the lowest in self-disclosure and loyalty. Self-awareness and relationship skills, which are the sub-dimensions of social-emotional learning, affect the peer relationship. Besides peer relationship was found to be positively associated with social-emotional learning.
YATIRIM TEŞVİKLERİ, KAMU YATIRIM HARCAMALARI VE İHRACAT ARASI İLİŞKİLER: TÜRKİYE’DE İLLER ÜZERİNE PANEL NEDENSELLİK ANALİZİ
Authors: RECEPOĞLU Mürşit , DOĞANAY Muharrem Akın , DEĞER Mustafa Kemal
Published: March 2022

Günümüzün küresel rekabet şartları altında firmaların varlıklarını sürdürebilmelerinde devlete önemli roller düşmektedir. Devletler, teşvik ve kamu yatırım harcamaları ile firmaların rekabetçiliklerini doğrudan ve dolaylı bir şekilde etkileyebilmektedir. Bu çalışmanın amacı, Türkiye’de yatırım teşvikleri, kamu yatırım harcamaları ve ihracat arası ilişkileri il düzeyinde ele almaktır. Çalışmada 2002-2017 dönemini kapsayan panel nedensellik analizi bulgularına göre yatırım teşvikleri ile ihracat arasında iki yönlü nedensel bir ilişki vardır. Öte yandan ihracattan kamu yatırımlarına doğru tek yönlü nedensellik söz konusudur. Bu sonuçlar, kısa dönemde teşviklerin ihracat üzerinde etkilerinin önemine işaret ederken, kamu yatırımlarının beklenen ihracat etkilerinin ortaya çıkmaması, kamu yatırımlarındaki etkinsizlik sorununa bağlanabilir.
Mencegah Trauma Pasca Bencana Gempa Bumi pada Anak dengan Terapi Rekreasional di Lombok Utara
Authors: Safitri Rias Pratiwi , Jumadi Joko , Romadonika Fitri , Pratiwi Eka Adithia
Published: March 2022

Earthquakes that have occurred consecutively in Lombok since July 29, 2018, have had a tremendous impact on all aspects of the lives of disaster victims, both physical, social, and psychological aspects. Various children's reactions to disasters according to the American Academy of Child and Adolescent Psychiatry (AACAP) depend on the damage suffered during the disaster. The death of a family member or friend is very traumatic, followed by the loss of family homes, schools, pets, and damage to the community. Therefore, efforts to implement recreational therapy in the form of fun-based games and games education is needed to help mental recovery of children, so as to prevent continuing trauma. After doing recreational therapy in 20 villages, it shows positive changes for the children to be more cheerful and require continuous therapy, especially those that support children's education and visual-motor skills.
Investasi Cerdas di Tengah Pandemi: Webinar Otoritas Jasa Keuangan (OJK)
Authors: Astarini Dewa Ayu Oki , Angrawan Anthony , Aryani R. Ayu Ida , Murapi Ikang
Published: March 2022

This devotional activity aims to provide education about smart investments that can be done in the midst of the covid 19 pandemic, namely through investments in the Indonesian Capital Market and analysis that investors need to do before starting to invest. This devotion is also one way to motivate students as millennials to have a paradigm of investment society.This devotion was conducted in the form of a webinar event "smart investment in the middle of the pandemic" with participants of Bumigora University students. The webinar aims to add insight into how to invest in stocks, indicators to consider and strategies for stock investments that generate income with controllable risks. In addition, in this devotion is given a simulation of how to utilize the existing technology on smartphones for ease in investing through investment applications in playstore..
Pelatihan Dasar Kepemimpinan: Peran dan Kewajiban Mahasiswa di Universitas Bumigora
Authors: Suhendra Erwin , Rahmawati Lela , Herawati Baiq Candra , Primajati Gilang , Syarifaturrahman Wahyu Kamil
Published: March 2022

This public service is aim to give knowledge and understanding to students in Universitas Bumigora. This service activity is a student’s management leadership training for basic level. Students’ needs to understand that they have important role and responsibilities in societies and in the college; students are also needs to learn how to manage their selves; to identify leadership identities and to handle conflict. The method used in this public service is there stages; pre-test, workshop and post-test. The participants are students in Universitas Bumigora especially the freshman year. The result obtained is to open horizons of thought that students’ part in the future is important not only to themselves but also to the region, further to our country. Therefore, given knowledge in this student’s management leadership training for basic level expand students understanding in the college and in the community.
Pelatihan Pembuatan Soal Matematika Berbasis CTL dan Penggunaan Aplikasi Pembelajaran Online di SMA Adabiah Padang
Authors: Delyana Hafizah , Mardiyah Ainil , Asmar Ali
Published: March 2022

Mathematics is one of the subjects that students find difficult, especially for the mastery of realistic questions or in the form of story problems. These questions are included in CTL-based or contextual questions. Contextual problem is a question that links the material with real-world situations and encourages students to make connections between the material they teach and its application in their daily lives. Mathematics teacher at SMA Adabiah has difficulty designing CTL-based math problems. In addition, during this pandemic, teachers had difficulty giving questions online because face-to-face was not possible. For this reason, teachers are required to have creativity so that learning can be understood by students. Mathematics teachers are given training that supports this. The training that will be provided is in the form of making questions using an online learning application. Teachers who take part in the training are expected to be able to motivate and evaluate students' ability to work on contextual questions even though they are carried out online.
Goldfish (Carassius auratus) Segmentation Using Expectation Maximization (EM) Method
Authors: Heningtyas Yunda , Andrian Rico , Junaidi Akmal , Susiyani S
Published: March 2022

Carrasius Auratus atau dikenal sebagai ikan Maskoki adalah ikan hias yang paling banyak dipelihara didalam akuarium yang memiliki spesies, bentuk, dan warna yang beragam. Identifikasi ikan Maskoki secara manual sulit dilakukan. Hal ini disebabkan anatomi ikan Maskoki yang hampir serupa. Spesies yang anatominya hampir serupa diperlukan identifikasi ikan secara otomatis. Identifikasi ikan Maskoki memiliki beberapa proses untuk menentukan tingkat keberhasilan. Salah satu proses yang sangat penting untuk identifikasi yaitu segmentasi. Segmentasi merupakan tahapan untuk memisahkan antara objek dan background. Hasil segmentasi yang baik akan memberikan hasil ekstraksi fitur yang maksimal dan pasti berdampak pada hasil identifikasi yang optimal. Penelitian ini bertujuan membuat sebuah sistem yang dapat digunakan  untuk segmentasi objek ikan Maskoki dengan background menggunakan metode Expectation Maximization. Expectation Maximization adalah algoritma untuk menduga suatu parameter dalam suatu fungsi dengan menggunakan Maximum Likelihood Estimation (MLE). Spesies ikan Maskoki masing-masing berjumlah 72 citra total keseluruhan berjumlah 216. Hasil evaluasi segmentasi ikan Maskoki menggunakan metode Expectation Maximization mampu bekerja baik dengan tingkat akurasi mencapai 89,14%. Analisis hasil segmentasi citra ikan yang tidak sempurna dipengaruhi oleh cahaya putih dan warna background hampir serupa dengan objek ikan Maskoki. Hasil segmentasi citra ikan Maskoki terbaik dipengaruhi oleh citra ikan Maskoki yang baik pada saat proses pengambilan citra pada saat screenshot memiliki fokus yang stabil dan tidak blur, sehingga menghasilkan tepian objek ikan Maskoki terlihat jelas dan tajam.
Sistem Informasi Lelang Pengadaan Barang Online Menggunakan Metode Analytical Hierarchy Process (AHP) Pada PTAsia Pacific Fibers
Authors: Priatna Apit , Yusuf Arif Maulana , Liem Yunus Gloria
Published: March 2022

Sistem lelang online dalam pengadaan barang dapat memudahkan dalam melakukan pengawasan dan menghindari terjadinya kecurangan pada proses pelelangan sehingga menciptakan transparansi dan akuntabilitas data dalam proses pelelangan kepada peserta pelelangan. Metode yang digunakan untuk proses pengolahan data menggunakan AHP (Analytic Hierarchi Process). Tahapan dalam metode AHP diawali proses pendefinisian masalah, pembuatan struktur hierarki yang diawali dengan tujuan umum, dilanjutkan dengan kriteria-kriteria dan alternatif- alternatif pilihan, Membuat matrik perbandingan berpasangan, Menormalkan data, Menghitung nilai eigen vector dan menguji konsistensinya, Menghitung eigen vector dari setiap matriks perbandingan berpasangan, Menguji konsistensi hirarki. Jika tidak memenuhi dengan CR<0,100 maka penilaian harus diulangi kembali. Perhitungan dengan metode AHP (Analytic Hierarchy Process) lebih cepat dibandingkan perhitungan secara manual sehingga bisa lebih efisien dan tingkat keakuratan data sudah mendekati sempurna.
Sistem Pendataan Barang Milik Negara dengan Secured QR Code dan REST API
Authors: Fani Maidel , Nelmiawati Nelmiawati , Thohari Ahmad Hamim
Published: March 2022

Barang Milik Negara (BMN) adalah semua barang yang dibeli atau diperoleh atas beban Anggaran Pendapatan dan Belanja Negara (APBN) atau berasal dari perolehan lainnya yang sah. Politeknik Negeri Batam sebagai institusi pemerintah, wajib mengelola, memanfaatkan dan merawat BMN dengan baik agar didapat manfaat yang maksimal dari barang tersebut. Pemanfaatan teknologi mutlak diperlukan dalam rangka meningkatkan tata kelola dalam mengelola barang milik negara. Saat ini pengelolaan barang milik negara dilakukan dengan memberikan label yang berisi nomor pada setiap barang. Kendala yang muncul antara lain dalam proses pendataan, pelacakan dan pengelolaan barang milik negara, karena label tersebut dapat rusak, pudar dan terlepas. Penelitian ini mengusulkan aplikasi mobile dengan QR Code scanner untuk mengakses dan memeriksa data BMN dengan tepat. Aplikasi dilengkapi dengan secure QR Code generator dan REST API sebagai penyedia data BMN.