bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Risiko, Materialitas, Internal Control Relevan Audit, Kompleksitas Audit Terhadap Pertimbangan Auditor Atas Prosedur Audit
Authors: Sulviani Agustine
Published: December 2024

Considering exact audit approach, planning and perform advance audit procedure based on risk assessment which identified whether itâ€™s financial statement or assertion level, These were auditor professional judgment, recognizing the highest amount of materiality misstatements which influence the user of financial statement in their decision. If classess of transactions consisted low inherent risk, only the substantive analytical procedures necessary would be provide audit evidence sufficiently. However, if risks assessed are low because of the participation of internal control relevance to audit, then the auditor will test the internal control as well. Initially, process and bookkeeping complex transactions are motivated auditor to perform audit procedure and relevant activity to obtain relevant information. Their motivation is because they believe in every transactions contained risk factors due to fraud or error and its occured beyond their insights. The aim of this study is to recognize whether audit risk, materiality, internal control relevance to audit and audit complexity are related with the auditor profesional judgment in audit procedure. The study carried out on public accountants whose registered in BPK-RI and theyÂ  served on audit firm in Bandung. The study using non probability techniques to select the sample, as of 29 selected public accountants have gathered as respondents. Analyzed data statistics examined the hypothesis using t and f tests showed that the audit risk, materiality, internal control relevance to audit and audit complexity have significance effects on profesional judgment in audit procedures, whether it is individual or together.
Pengaruh Gender Diversity Dewan Direksi dan CEO terhadap Nilai Perusahaan Sektor Property, Real Estate dan Pembangunan Di Indonesia
Authors: Ramdhania Dillas Ligar , Yulia Elia , Leon Farah Margaretha
Published: December 2024

Penelitian ini dilakukan untuk menguji pengaruh keberadaan direktur wanita dan CEO pada manajemen tingkat atas pada perusahaan BUMN dan NSOE. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang property, real estate dan development yang terdaftar di Bursa Efek Indonesia (BEI) dengan tahun penelitian 2016-2018. Ada 37 perusahaan yang terdaftar di BEI yang dijadikan sampel penelitian. Metode penelitian yang digunakan adalah regresi berganda dengan metode OLS (ordinary least square). Nilai perusahaan yang dimaksud dalam penelitian ini adalah Tobin's Q. Hasil penelitian menunjukkan bahwa direktur wanita (FDirectors) berpengaruh positif dan signifikan terhadap nilai perusahaan, begitu juga dengan CEO wanita (FCEO). Hasil penelitian juga menunjukkan bahwa FDirectors dan FCEO memiliki pengaruh yang lebih signifikan pada perusahaan Non-BUMN dibandingkan dengan perusahaan BUMN. Implikasi dari penelitian ini adalah agar pengelola keuangan memperhatikan aspek non keuangan yang dapat mempengaruhi nilai perusahaan dan pemerintah dapat memberikan kuota yang proporsional untuk mengatasi keragaman gender. Keaslian penelitian ini adalah penelitian ini mengukur perusahaan BUMN dan Non BUMN.
Pembiayaan Murabahah terhadap Profitabilitas
Authors: Romdhon Mochamad
Published: December 2024

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pembiayaan murabahah terhadap profitabilitas pada PT. BPR Syariah Harta Insan Karimah Parahyangan dari tahun 2012 sampai dengan 2018. Metode penelitian yang digunakan adalah metode deskriptif, sedangkan teknik pengumpulan data yang digunakan adalah penelitian lapangan dan studi kepustakaan. Pengujian hipotesis menggunakan analisis regresi linier sederhana. Pengujian dilakukan dengan menggunakan software SPSS 21 for windows. Menggunakan taraf nyata dan signifikansi 5%. Berdasarkan hasil penelitian dan pembahasan diketahui bahwa pembiayaan murabahah mengalami peningkatan setiap tahunnya. Berdasarkan hasil regresi linier sederhana, piutang murabahah tidak berpengaruh terhadap profitabilitas (ROA).
Analisis Faktor Corporate Reputation pada Tempat Wisata
Authors: Nurhasan Rohimat , Wibowo Lili Adi
Published: December 2024

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor reputasi destinasi wisata di TWA Gunung Papandayan Garut. Metode penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis faktor konfirmatori. Teknik pengumpulan data yang digunakan adalah studi kepustakaan dan studi lapangan. Pengambilan sampel yang digunakan dalam penelitian ini adalah teknik probability sampling yaitu dengan teknik simple random sampling dengan jumlah sampel 96 responden. Pengujian alat ukur data menggunakan uji validitas dan uji reliabilitas dengan SPSS versi 23. Faktor reputasi destinasi wisata di TWA Gunung Papandayan Garut dari 20 faktor yang diteliti dengan proses reduksi hanya dapat terbentuk delapan faktor. Faktor yang paling dominan terhadap reputasi suatu destinasi wisata di TWA Gunung Papandayan Garut yang memiliki nilai korelasi hanya dua komponen yang terbentuk dengan benar yaitu faktor reputasi yang paling dominan di TWA Gunung Papandayan yang memiliki nilai korelasi hanya dua komponen yang terbentuk dengan benar, yaitu komponen 1 atau indikator Stand Behind produk/jasa (Produk dan jasa sesuai identitas destinasi wisata) dan komponen 2 atau penawaran produk/jasa berkualitas tinggi (Destinasi wisata menawarkan produk dan layanan berkualitas tinggi). Penyedia jasa TWA gunung Papandayan Garut harus dapat memperhatikan faktor reputasi destinasi wisata agar mampu bertahan dan semakin dipercaya oleh stakeholders khususnya pengunjung dan dapat bertahan untuk berkembang dalam persaingan bisnis yang semakin ketat.
Analisis Potensi Pajak Hotel terhadap Pendapatan Asli Daerah Kabupaten Garut Pasca Pandemi
Authors: Romdhon Mochamad , Hanifah Hani Siti , Cupiadi Hedi
Published: December 2024

Kabupaten Garut berpotensi dengan PAD nilainya lumayan besar, terlihat dari progres tahun 2013-2016 akan tetapi dengan adanya penutupan hotel-hotel pada saat pandemi Covid-19, sektor pariwisata potential loss hingga Rp60 triliun dan wisatawan mancanegara Rp30 triliun pendapatan pajak hotel sebagai yang menjadi salah satu penerimaan Pendapatan Asli Daerah (PAD). Tujuan penelitian merupakan analisis potensi pajak hotel bagi pendapatan asli daerah setelah wabah pandemi Covid -19. Metode penelitian yaitu deskriptif kualitatif dengan gambaran gejala atau dinamika sosial, perilaku dan pendapat seseorang atau kelompok dengan bantuanÂ  literature. Hasil analisis menunjukkan Penerimaan Pajak hotel mengalami penurunan sejak pandemi Covid-19 dengan beberapa kebijakan di bidang pariwisata untuk mencegah penyebaran virus di masyarakat. Ketergantungan pada Dana Transfer dari pemerintah pusat menjadi masalah tersendiri beberapa daerah terlebih pada masa pasca pandemi yang memerlukan recovery ekonomi baik bagi pelaku kebijakan maupun masyarakat. Mengingat potensi pajak hotel bagi kesejahteraan masyarakat maka langkah- langkah fiskal yang harus dilakukan oleh pemerintah diantaranya adalah ekstensifikasi pendapatan, intensifikasi pendapatan dan penguatan kelembagaan.
Analisis Kepatuhan Wajib Pajak di Masa Pandemi Covid 19 pada KPP Pratama Kabupaten Garut
Authors: Wahyuningsih Wahyuningsih , Nurlaela Lina , Putri Frita Rahmawati
Published: December 2024

Penelitian ini memiliki tujuan mengetahui bagaimana kondisi kepatuhan wajib pajak UMKM di masa pandemi Covid 19 pada KPP Pratama Kabupaten Garut. Penelitian ini memanfaatkan metode deskriptifÂ  pendekatan kualitatif. Data yang digunakan merupakan data primer dan data sekunder. Teknik pengumpulan data memanfaatkan studi kepustakaan serta penelitian lapangan yaitu wawancara dan dokumentasi. Teknik analisis data yang digunakan yaitu analisis data kualitatif. Teknik keabsahan data memanfaatkan triangulasi teknik. Hasil penelitian menyatakan bahwa kepatuhan wajib pajak UMKM di masa pandemi Covid 19 pada KPP Pratama Kabupaten Garut mengalami penurunan.
Pengaruh Penerapan Psak 101 Dan Psak 105 Terhadap Kualitas Laporan Keuangan Bpr Syariah (Studi Kasus Pada Bprs Amanah Rabbaniah)
Authors: Hermansyah Hermansyah , Romdhon Mochamad
Published: December 2024

Dalam analisis ini, kami melihat bagaimana penerapan PSAK 101 dan PSAK 105 memengaruhi kredibilitas catatan keuangan BPR syariah. Faktor penting dalam keandalan catatan keuangan adalah kerangka pelaporan. Menurut PSAK 101, catatan keuangan bank pertanian syariah harus menawarkan analisis sistematis tentang kedudukan dan keberhasilan keuangan mereka. Penelitian ini menggunakan teknik deskriptif dengan strategi kuantitatif, dengan mengambil data dari sumber utama dan sekunder. Analisis data menggunakan uji t dan uji F untuk mengevaluasi hipotesis dan memeriksa tren, korelasi, dan hubungan lain antar variabel. Hasil dari uji t dan uji F menunjukkan bahwa penerapan PSAK 101 dan PSAK 105 yang tidak lengkap dan bersama-sama berpengaruh signifikan terhadap kualitas laporan keuangan BPR syariah. Nilai F yang dihitung adalah 140,913 > 2,650, dan Sig yang sesuai. sama dengan 0,000 0,05, sehingga nilai p uji-t kurang dari 0,05.Â
Penerapan Akuntansi pada Usaha Optik di Kabupaten Garut
Authors: Nurlaela Lina
Published: December 2024

Penelitian ini dilakukan di Kabuapten Garut. Sampel yang diambil oleh peneliti berjumlah 12 responden. Yang menjadi objek adalah pengusaha optik. Adapun permasalahan yang diambil dalam penelitian ini adalah apakah penerapan akuntansi yang dilakukan pada usaha optik di Kabupaten Garut telah sesuai dengan konsep – konsep dasar akuntansi dalam menjalankan usahanya. Adapun tujuan dari penelitian ini adalah untuk mengetahui keseuaian penerapan akuntansi yang dilakukan oleh pengusaha optik di Kabupaten Garut sudah menerapkan konsep – konsep dasar akuntansi dalam menjalankan usahanya. Berdasarkan hasil penelitian menyatakan bahwa usaha optik di Kabupaten Garut belum menerapkan konsep – konsep dasar akuntansi yang meliputi: Sebagian besar usaha optik telah menerapkan konsep dasar akuntansi yaitu dasar pencatatan  berbasis kas namun belum menerapkan konsep kelangsungan usaha, periode waktu, konsep kesatuan usaha dan konsep penandingan. Maka dapat disimpulkan dengan adanya sistem pencatatan yang sederhana dan masih banyak buku pencatatan yang tidak digunakan. Usaha optik di Kabupaten Garut Belum Menerapkan Akuntansi Sesuai Dengan Konsep – Konsep Dasar Akuntansi.
The Financial Inclussion of The Garut District Society is Analyzed through Financial Literacy and The Use of Fintech
Authors: Wufron Wufron , Susilawati Wati , Akbari Rizky Ayu , Hadita Akmala
Published: December 2024

The purpose of this research is to investigate how financial inclusion among the residents of Garut is influenced by the use of fintech and financial literacy. The research methodology employs quantitative, descriptive, and verificative techniques, utilizing questionnaire surveys and literature reviews as data collection methods. Partial data analysis is conducted using SPSS and multiple regression analysis. According to the research findings, financial inclusion is positively and significantly influenced by financial literacy. Additionally, the second variable, the use of fintech, also has a positive and significant impact on financial inclusion. A novelty in this study is the exploration of fintech usage in the general community through dimensions such as perspectives, attitudes, intentions, and satisfaction related to financial literacy in financial inclusion. This means that the discussion in this research is not widely covered by previous researchers. The uniqueness lies in the focus on Garut, an area that has not been extensively studied, where the Regional Financial Access Acceleration Team has been established to advance financial literacy and comprehensive implementation of Government Digital Transactions or digitally-based transactions. This research is essential as it relates to the financial conditions of the community, a crucial aspect that, if problematic, can impede well-being.
The Influence of Tik Tok Content Marketing on Brand Awareness Warung Kihaji, Sumedang City
Authors: Priansa Donni Juni , Putra Yoga Pasha Koswara
Published: December 2024

The use of Content Marketing in businesses that have followed today's times have used a lot of social media in introducing products or services offered by businesses to increase Brand Awareness among consumers at large to increase purchasing power in their businesses. Social media that is now widely used in Content Marketing is Tiktok Social Media which shows short videos widely introducing their business. One of the businesses that uses Content Marketing in running their business is Warung KiHaji which is in Sumedang. This study aims to determine the extent to which Content Marketing made by Warung KiHaji increases Brand Awarness among consumers. This research is quantitative, which is described by descriptive verification. Descriptive is used to explore variables. The population of this study is consumers in Sumedang City who have seen media accounts and promotional videos on Warung KiHaji Social Media accounts with a total sample of 100 samples. This research found that Content Marketing created by Warung KiHaji is in a high category; Brand Awarnees Warung KiHaji is in the sufficient category; and Content Marketing has a significant effect on Brand Awarnees Warung KiHaji with a very strong level of influence classification.
Analysis of Green Economy Implementation in The Concept of Money Digitalization in Indonesia
Authors: Fitria Yanisa Zahra Nurul , Asyriyanti Mulki
Published: December 2024

In the concept of green economy, an organization creates environmentally friendly ideas, not only pursuing profit, contributing to society (people) and preserving the environment (planet). The Indonesian government pays full attention to new renewable energy by setting the direction of low-carbon development policies, including implementing the digitalization of money. In the field implementation in scalability, network infrastructure is not accessible to everyone, so public interest in the digital economy is still low.  The research method uses qualitative methods with a phenomenological approach to study and convey certain events that occur through coherent literature studies, documentation and secondary data.  The results showed that digitalization of money contributes to society, maintains environmental sustainability and social welfare and encourages increased economic growth, while the constraints on the implementation of the digital payment system are from differences in preferences in the community, facilities and infrastructure supporting the electronic payment system are still uneven, so improvements to the digitalization supporting infrastructure are needed.
The Role of The Village Financial System (Siskeudes) in Mediating The Relationship Between The Role of Village Apparatus and The Competency of Village Apparatus Towards Accountability for Village Fund Management
Authors: Ningsih Winda , Anggraeni Windi Ariesti
Published: December 2024

The aim of this research is to examine the role of the village financial system in mediating the influence of the role of village officials and the competence of village officials on the accountability of village fund management. This research took place in the context of number-based research using direct information obtained from surveys of respondents. This research used a sample of 30 villages and 90 questionnaires which were distributed to respondents including village heads, village secretaries and village financial leaders. Then the data was analyzed by applying the Partial Least Square (PLS) approach with the Structural Equation Modeling (SEM) model. The findings in this research state that the involvement of village officials, the capacity of village officials, and the village financial system (siskeudes) have a significant impact on accountability in managing village funds. Then siskeudes is also partially able to mediate the interaction between the role of village officials and the competence of village officials towards accountability in managing village funds.
The impact of service marketing mix and customer satisfaction on savings decisions at Bank Sinarmas, Garut branch
Authors: Garliani Gita , Setiawan Rahyuniati
Published: December 2024

This research was conducted at bank sinarmas branch in garut. The purpose of this study is to determine how the service marketing mix, customer satisfaction, and savings decisions are at bank sinarmas branch in garut, and to what extent the influence of the service marketing mix on savings decisions at bank sinarmas branch in garut, as well as the extent of the influence of customer satisfaction on savings decisions at bank sinarmas branch in garut. This research adopts a quantitative approach, utilizing data collected in numerical form that will be tested using statistical methods. The data collection techniques employed in this study include questionnaires and literature reviews. The population in this research consists of savings account holders at bank sinarmas branch in garut, totaling 100 individuals determined using the lemeshow formula. To obtain data, the author distributed questionnaires to customers comprising 30 questions, consisting of 18 questions related to the service marketing mix, 7 questions about savings decisions, and 5 questions regarding customer satisfaction. Hypothesis testing was conducted using statistical data analysis with a path analysis model. Based on the research findings, it can be concluded that the service marketing mix significantly influences savings decisions and customer satisfaction.Key words: services marketing mix, customer satisfaction, saving decisions
Analyzing Customer Loyalty towards Zoom: The Role of Service Quality, Customer Trust, and Customer Satisfaction
Authors: Nurhayati Dwi , Lestari Nurfarahim Sugih
Published: December 2024

Customer loyalty is analyzed through the roles of service quality, consumer trust, and consumer satisfaction. The research method utilized in this study is an explanatory survey research that employs a data collection technique using questionnaires and observation. The population and sample of this study are Zoom application users in the Garut district. Data analysis techniques use Structural Equation Modeling (SEM) with SmartPLS-3.0. Our findings indicate that i) all variables are in the excellent category, ii) service quality, consumer trust, and consumer satisfaction have a positive and significant effect on customer loyalty, iii) customer satisfaction can act as a mediating variable between service quality and consumer trust variables on customer loyalty. This indicates that Zoom application companies must continue to strive to maintain and improve innovation in available service features. Keywords: Customer loyalty, consumer satisfaction, service quality, consumer trust, dan Zoom.
Application of The Importance Performance Analysis Method for The Development Strategy of Savings and Loans Cooperatives in Garut Regency
Authors: Murwenie Ira , Hassanudin Abdul Fatah
Published: December 2024

The aim of this research is to determine the map of the development of Savings and Loans Cooperatives (KSP) in Garut Regency using the Importance Performance Analysis method which will then be implemented into a SWOT (Strengths, Weakness, Opportunity, Threats) analysis to determine the appropriate strategies. appropriate to encourage the development of KSP in supporting MSME financing in Garut Regency. This research uses secondary data with a total research sample of 165 KSP units spread across 42 sub-districts. The research results found that the number of KSPs in Garut Regency was only 26.19% of all sub-districts, where KSPs were in Garut Kota, Tarogong Kidul, Tarogong Kaler, Bayongbong, and Banyuresmi Districts; has enormous potential for developing KSP strategies and should be used as a pilot area for KSP development in other sub-districts. Overall, the research results can be recommended for further exploring the performance of KSP in certain sub-districts so that a more implementable KSP development strategy can be determined.
Elitopedagogy: an educational and cultural perspective in the internationalization process
Authors: Callo Tatiana
Published: December 2024

The problem of elite pedagogy requires, in the context of rapid sociocultural changes, a revision of previous and current international guidelines to fix the potential foundations of a possible educational policy in an area that is currently poorly developed in our educational system. In this article, from a more general perspective, we do not seek to answer what actually works or test a specific hypothesis, but rather to understand what is “going on” with elite pedagogy internationally. The primary thing in this sense is to consider the main ideas on the topic and the differences or similarities between them. The analysis is mainly based on highlighting the situation in countries with the most convincing achievements in the field of elite education, such as France, the USA, and the UK. The author highlights a variety of aspects, including the following: proposing a strong model of socialization and culturalization, individualization of education, revision of the principles of legitimization of elite schools, giving them a more open, more democratic status, promoting the principle of equal opportunities in education, promoting higher quality education based on the talents and abilities of students, promoting an aristocracy of talents, etc. Thus, based on these findings, we formulate the idea of the need to deepen research on elite pedagogy from the point of view of tracing some directions of influence of the elitological mentality at the pedagogical level in order to develop a clearer understanding of elite education in the system. Elite education is increasingly claiming its place, “breaking” the false ideologeme of sociocultural injustice.
The symbiosis between the contemporary museum, emotional and experiential tourism
Authors: Rogojanu Dumitru-Catalin
Published: December 2024

The extremely rapid transformations that human society has experienced in recent decades have entailed changes in all fields and institutions, which have been forced to accept them in order to ensure their own survival. The museum, as a cultural institution preserving the national heritage, has entered this whirlwind of paradigm changes precisely to face an increasingly fierce competition in the cultural field. It has expanded its characteristics by also adopting methods of tourism, particularly from the experiential tourism and the emotional tourism, that are traveler/visitor-oriented so as to meet their cultural needs through the most sophisticated means of cultural mediation that incite curiosity and emotions, as well as to involve him/her in actions that will transform him/ her from spectator to actor. The relationship between the museum and tourism is relevant for the post-modern period, characterized by great mobility both nationally and especially internationally. The contemporary museum permanently adopts and creates means of heritage mediation. If tourism provides the traveler with a wide range of cultural destinations, the museum, through its events, tries to absorb as many tourists as possible. In this case the relationship between these two institutions becoming a symbiotic one, with benefits on both sides, but the main winner remains the traveler/visitor, who, if the museum has achieved its goal, leaves more cognitively and emotionally enriched, with the desire to return.
”Unbegotten water” – magic remedy, springing from the well of Jordan
Authors: Arapu Valentin
Published: December 2024

In Romanian folk medicine, unbegotten water was used as a magic remedy to treat illnesses and soul troubles. The sources of unbegotten water were clean springs, flowing waters, morning dew and Jordan’s fountain, the last one having this quality due to the sanctification of the waters on Epiphany, the tradition being also called Jordan (6/19 January). On this day all wells, houses and everything around them, and graves, were sprinkled with holy water. In the texts of the incantations – ”Of the evil clock”, ”The snake incantation”, ”The hair incantation”, ”Of the lock”, ”Of the return of the milk” – the source of the unbegotten water is invoked: ”On Adam’s way / To the well of Jordan”. Dimitrie Cantemir in his ”Description of Moldova” uses the phrase ”water that nobody tasted” – a remedy which, through the intercession of an enchantress, helped to cure a horse bitten by a snake. According to the story ”Lady’s Well”, collected in the village of Holercani, the source of the unbegotten water is in the first splash of the newly dug well in front of the manor house. This unbegotten water is life-giving because the lady who tasted it becomes pregnant and within the prescribed time gives birth to a beautiful baby girl who, having reached the age of 18, is saved from death thanks to the advice of the enchantress and the help of the villagers.
Notes on the funeral rites of the Bulgarians and Romanians: tree in rituals and mythological ideas associated with death
Authors: Golant Natalia
Published: December 2024

The article tells about some mythological ideas and ritual actions related to the role of trees in the funeral rites of the Bulgarians and Romanians in order to identity the general and the special. The information provided comes mainly from those territories, where Bulgarians and Romanians live nearby – the border areas of northwestern Bulgaria and eastern Serbia (Timok Valley), where, along with Bulgarians and Serbs, there is a fairly large Romanianspeaking population, Oltenia, Dobrogea etc. Mythological ideas, ritual actions and folklore texts of Bulgarians and Romanians associated with death and burial, in which trees are present, demonstrate a number of common features. The list of trees associated with death in folk beliefs is also largely common – it includes spruce, poplar walnut, various fruit trees, etc. The presence of trees in funeral rites, as already stated, is noted not only among Bulgarians and Romanians, but also among some other peoples of the Carpato-Balkan region – in particular, among the Serbs and the Ukrainian Hutsuls. It can be assumed that all of the listed Slavic peoples borrowed this ritual reality from the Romanians, but this issue requires additional study. The traditional culture of Bulgarians and Romanians also has in common the metaphorical idea of death as a wedding (this idea is also found among other peoples of the region).
“Tepresh” – Tatar custom of commemorating the dead
Authors: Miglev Ivan
Published: December 2024

This article examines Tepresh, a custom of commemorating the dead among the Tatars living in North-Eastern Bulgaria. Based on field research conducted among the Tatar population of Dobrudzha in the period 1990–2005, the author introduces us to a spring funeral custom not mentioned in the scientific literature, which is not practiced by the rest of the Muslim population living in the region. The brief analysis carried out gives reason to assume that this commemoral custom, considered by its bearers to be theirs from time immemorial, has a very complex and veiled characteristic, going back to the distant past even before the resettlement of this people to the territory of Dobrudzha, which was transferred to Bulgaria after the Crimean War of 1853–1856 gg. Through practical ritual actions in the cemetery space, the descendants of the settlers preserve the tradition of maintaining a unique communicative connection with their ancestors and the afterlife in which they find themselves. Due to the fact that this custom is still not registered in the Islamic religious canons, the author makes some comparisons with the bearers of a similar custom among the Christian population of the region called Sofinden, which is also not included in the calendar of the Bulgarian Orthodox Church. It is generally accepted that these two commemoral customs exist independently of legislative and religious canons and are exclusively of a folk nature.
Pottery of the Ukrainians in the Late 20th and Early 21st Centuries: the Preservation and Transformation of the Tradition
Authors: Motyl Romana , Fedorchuk Olena
Published: December 2024

The production of pottery has a rich tradition that has passed through many stages of its development. The tradition has preserved its key archetypes associated with the technological techniques developed by many generations of masters, the most successful architectonics of shapes, functional diversity of products, the range of ornamental motifs. At the same time, tradition remains a wide field for innovation. The article is devoted to the study and analysis of the modern stage (the end of the 20th – beginning of the 21st centuries) of ethnic artistic tradition of pottery of the Ukrainians. Relevance of the topic is conditioned by the necessity of the critical analysis of transformation processes. The scientific novelty of the work consists in the view of the modern stage of tradition as a period of creative solutions proposed by professional masters. The innovations in technology, architectonics and ornamentation of earthenware are considered. The names of modern masters of the three exemplary centers of tradition are introduced into the scientific field; the best examples of modern creativity are illustrated. The article uses field research methodology as well as methods of critical analysis and scientific forecasting.
The image of Stephen the Great in the national artistic creation of oral origin
Authors: Ghilas Victor
Published: December 2024

2024 marks the 520th anniversary of the commemoration of Stephen the Great – the most famous ruler of Moldova of all time. His contribution to the consolidation of the Moldovan state and its defense against foreign invasions is well reflected in the national popular artistic culture. The present paper aims to reveal the period of Stephen’s presence in the princely seat, as contained in the memory of his descendants. The preservation over time of the image of the great voivode as a national symbol is primarily due to his victorious deeds of arms, which left deep imprints on the collective psyche. Popular tradition depicts him as a personality endowed with extraordinary qualities, which are translated into artistic creations. They fall into different thematic areas: historical, heroic, familial, social, etc. The emblematic figure of the ruler is frequently projected in the symbiosis of physical and moral virtues, depicting him as a just and wise ruler who fought tirelessly against Moldova’s enemies. The thematic sphere, in which he is evoked, includes ballads, carols, lullaby, tales, poems, legends, etc., in which he is represented as a charismatic leader – a leader loved by the people, a skilled strategist, a defender of Orthodox values, etc. The exponential figure of Stephen the Great is one of the most representative personalities mirrored in the national popular tradition, which continues to inspire and fascinate to this day.
The traditional food of the Bulgarians from the Republic of Moldova: the problem’s historiography
Authors: Caradjova Nadejda , Nicoglo Diana
Published: December 2024

This article presents a historiographic analysis of publications devoted to the study of the nutritional traditions of Bulgarians in the Republic of Moldova. The authors examine works written in the second half of the 19th – early 21st centuries. In addition to works published directly in the Republic of Moldova, the works of Ukrainian scientists, which contain information on the nutritional culture of Bulgarians in Ukraine, are also noteworthy. Since the second half of the 20th century, several articles and sections have appeared in collective collections on the nutritional traditions of Bulgarians in the historical region of Bessarabia. In a comparative aspect, some elements of the Bulgarian nutritional system are considered in Gagauz studies (M. Marunevich, S. Kuroglo, E. Sorochanu, D. Nicoglo, E. Kvilincova). This topic began to be studied in more detail at the beginning of the 21st century. Descriptions of ritual types of food and their symbolic functions are presented in the monograph by A. Kovalov “Calendar rituals of the Bulgarians of the Republic of Moldova”. The articles by E. Bancova are devoted to the everyday and ritual food of the Bulgarians of the Republic of Moldova. The main conclusion is that in the 19th and up to the second half of the 20th centuries, publications on this topic were fragmentary. The second half of the 20th century is characterized by few works, and only at the beginning of the 21st century, articles appear devoted directly to the nutritional traditions of the Bulgarians of the Republic of Moldova.
The role of museums of the Republic of Moldova in the conservation, restoration and popularization of casa mare: an analytical view
Authors: Gradinaru Natalia
Published: December 2024

This article examines the presentation of casa mare in museums of the Republic of Moldova, exploring their role in the preservation, rescue and popularization of this representative element of cultural heritage. By analyzing various museum exhibitions and their approaches to casa mare, the article reveals the ways in which these institutions contribute to the cultural preservation and protection of this representative element of heritage, as well as the possibilities for using casa mare in the educational process. The study uses case studies from various museums across the Republic to highlight the methodologies and narratives used to raise public awareness of the cultural significance of casa mare. The presentation of casa mare in museums of the Republic of Moldova is important for the preservation and transmission of the Moldovan cultural heritage. By preserving and restoring this space with strong cultural values, documenting and researching them, educating the public and promoting cultural tourism, museums contribute to the protection of valuable cultural heritage. Continued efforts in this area have a profound impact on local communities and will certainly ensure that this important element of our cultural heritage remains accessible and appreciated by future generations.
Gypsies of Belarus. Ethnocultural review of traditions and rituals of the gypsy-speaking population of Belarus
Authors: Kalinin Validemar , Ivanov Alexander
Published: December 2024

The authors consider the main linguistic and ethnocultural features of the Roma of Belarus from the point of view of preserving traditions, rituals at the birth, marriage and funeral. As the analysis shows, the surrounding population in the Grand Duchy of Lithuania, the PolishLithuanian Commonwealth, the Russian Empire, the Soviet Union and modern Belarus had a noticeable influence on the subgroups and clans of the Roma population of Belarus, expressed in rather different performances of traditions, rites and rituals. The authors hope that future projects aimed at preserving the culture of Roma communities will help maintain the unity of kinship communities in a touchscreen environment, despite the reduction in communication due to policy changes in the states where Baltic Roma live (Belarus, Russian Federation (Russia), Poland, Lithuania, Latvia and Estonia). In addition, in these countries (except Belarus and Russia), Baltic Roma have stopped learning Russian. This skill played an important role for them as a communication tool. It is concluded that only parents are able to help Roma children feel a family connection with their ancestors and sense their national identity.
The Romanian traditional dwelling in the Prut-Dniester area: sources and historiography of the issue (I)
Authors: Pihurov Ecaterina
Published: December 2024

The article analyzes the sources and historiography of the issue of traditional Romanian dwelling in the Prut-Dniester area. The study is at an early stage and does not represent a comprehensive review. Valuable for our research are the travel notes of officials and travelers who visited the countries of Romania, including the Prut-Dniester region, who showed interest in the ethnographic aspects of the places they visited. Ethnographic scientific research of the Romanians in this region began during the period when Bessarabia was part of the Russian Empire, due to the need to know the ethnic groups inhabiting this territory. Research continued during the interwar period through the creation of a branch of the Romanian Social Institute in Chisinau in collaboration with the founder of the institute, Dimitrie Gusti, and Pan. Halippa, Petre Stefanuca et al. During the Soviet period, researchers from the MSSR Academy of Sciences and other institutions continued fundamental ethnographic research with an ideological approach to issues. In the period of Republic of Moldova’s independence and the fall of the communist regime in Romania, the topic of traditional housing is attracting increased interest in the scientific world.
The Bulgarian and Gagauz population from the MSSR, in the collectivization period (1947–1949): historical-anthropological approaches
Authors: Terzi Olga
Published: December 2024

One of the little-studied problems in the history of the Bulgarians and Gagauz of Budzhak is the process of forced collectivization associated with economic transformations in the region in the post-war period. The article, based on archival documents and published literature, examines the mechanism of decision-making on the socialist transformation of agriculture in the region, the stages of restriction, suppression, and then liquidation of the wealthy part of the peasantry of the Bulgarian and Gagauz villages of the Moldavian SSR in the period from 1947 to 1949. Also, it gives the qualitative characteristics of the category of farmers included in Soviet historiography as “kulak”, shows the role of the union, republican and local authorities in the implementation of agricultural policy. Directories, statistical and other materials help to assess the pace of forced planting of the collective farm and state farm system in the southern regions of the Republic, in places of compact residence of Bulgarians and Gagauzians, as well as to identify the sentiments of representatives of these nationalities towards the policies pursued by the Soviet government. Analysis of the presented materials allows us to understand the reasons for “Operation South”, identify the main social categories of the deportees, and also leads to conclusions about the harmful echoes of forced collectivization against the Bulgarians and Gagauzes of Budzhak in the period 1947–1949.
Bulgarian choral music as a means of intercultural communication and the formation of musical and aesthetic attitudes
Authors: Jeleapova Tatiana
Published: December 2024

Music can be used as a means of intercultural communication, since the art of music is a manifestation of the ideas of a society, an expression of its experience and unites the cultures of other peoples, requiring knowledge of those
characteristic cultural elements that can be used by the ability to be part of the musical interpretive and creative process. It is important to teach schoolchildren and students respect for other cultures in a multinational environment, which affects the aesthetic values of students. The article highlights the issues of the formation of musical and aesthetic relations through Bulgarian choral music. Today, at the school level, there is a process of introducing the ethnocultural component, which is crucial for the assimilation, preservation and development of the Bulgarian heritage and strengthening interethnic communication. The ethnocultural heritage of the people consists of the following structural components: material culture, symbols and holidays, traditions and customs, theatre, art, rituals, ceremonies, language and folklore, including musical culture and choreography. Ethnocultural education as an integral educational process of transferring traditions, social norms, and cultural values of the people to the youth is an integral part of the process of personality formation, affecting its social, moral, mental and physical development. Conclusions are drawn about its increasing role in the regulation of intercultural relations in the Republic of Moldova.
MARAŞ MİLLİ MÜCADELESİNİN ALBAYRAK GAZETESİ’NE YANSIMALARI
Authors: Karataş İsrafil
Published: December 2024

Birinci Dünya Savaşı’ndan sonra Osmanlı devleti ile galip devletler arasında 30 Ekim 1918 tarihli Mondros Mütarekesi imzalanmıştır. Mütarekenin hükümlerine ve Wilson Prensiplerine aykırı olarak Anadolu coğrafyası galip devletlerce işgal edilmeye başlanmıştır. İşgale uğrayan yerlerden biri de stratejik öneme sahip olan Maraş vilayetiydi. Maraş, önce İngilizler tarafından, ardından İngiltere ile Fransa arasında imzalanan Suriye İtilafnamesi gereğince Fransızlar tarafından işgal edilmiştir. Sekiz ay süren İngiliz işgali, işgalin geçici olması ve halka iyi davranılması nedenleriyle genel olarak olaysız geçmiştir. 31 Ekim 1919 tarihinde Fransız işgali başlamıştır. Fransız işgalinin kalıcı olduğunun anlaşılması, bölgede bir Ermeni devletinin kurulma isteği ve Fransızlar tarafından Ermenilerin Müslüman halka kötü davranması burada silahlı milis güçlerin kurulmasına neden olmuştur. Maraş’ta kurulan Müdafaa-ı Hukuk Cemiyeti, Fransızların ve Ermenilerin emellerini gerçekleştirmelerini engellemek adına Maraş halkının da desteğini ardına alarak silahlı bir mücadele başlatmıştır.
Dönemin bazı gazeteleri de bu süreçte Maraş milli mücadelesine yayınlarıyla destek vermiştir. Erzurum’da yayın faaliyetleri içerisinde olan milli mücadele yanlısı Albayrak Gazetesi, Maraş ile birlikte onun çevresindeki işgalleri yakından takip etmiş ve bu işgallerin haksız olduğunu anlatmaya çalışmıştır. İşgallerin hukuksuz olduğunu anlatmak ve işgalleri sonlandırmak için Batı’ya karşı olabildiğince yumuşak bir dil kullanmıştır. 1918 Wilson Prensiplerine ve 1789 Fransız İhtilalinin getirdiği değerlere atıfta bulunarak işgallerin sona erdirilmesi gerekliliğinden söz etmiştir. Fransa ile Avrupa’nın açıkladığı insancıl fikirlere rağmen Osmanlı coğrafyasında emperyalist politikalar yürütülmesini Batı’nın bir çelişkisi olarak vasıflandırmıştır. Bunun yanı sıra hem Türklerin hem de Batı milletlerinin dikkatlerini işgallere çekerek bir kamuoyu oluşturma gayreti içerisine girmiştir.
Bu çalışmada hedeflenen, Fransızlar tarafından Maraş’ın işgalinin ve kurtuluşunun Albayrak Gazetesine yansımalarını irdelemektedir. Ayrıca gazetenin işgal karşısında tutumunu ve bölgede milli direnişin oluşumundaki katkılarını ortaya koymaktır. Çalışmanın hazırlanmasında ağırlıklı olarak başta Albayrak Gazetesi, telif eserler ve kısmen arşiv belgelerinden istifade edilmiştir.
Global Analysis of COVID 19 Mortality A Comparative Survey of Country Specific Outcomes
Authors:   Department of Computer Engineering Jeju National University Jeju 63243 Republic of Korea, Ali Khan Murad
Published: December 2024

The COVID 19 pandemic has resulted in significant global mortality with substantial variations in death rates across different countries
Type 2 Diabetes Treatments in Countries of Different Economic Status
Authors:   School of Life Sciences Shanghai University Shanghai 200444 PR China, Yong Lu Da
Published: December 2024

Diabetes is a global epidemic disease approximately 1 10 of human patient population ranging from 17 70 years suffering from diabetes
New Onset Psychosis Associated with Asymptomatic COVID 19 Infection A Case Report and Possible Mechanisms
Authors:   Department of Psychiatry and Behavioral Neurosciences Morsani College of Medicine University of South Florida Tampa Florida USA, J Fusick Adam
Published: December 2024

The COVID 19 virus is classically associated with acute respiratory tract infectious syndrome However specific symptoms are known to persist following viral resolution including psychiatric symptoms
Entre Uma Sesta Tropical (1925) e Manoel Santiago: olhar sobre a trajetória de um pintor recusado
Authors:   Universidade Federal de Juiz de Fora, de Oliveira Rodrigues Laíza
Published: December 2024

O artigo analisa as relações entre o quadro Uma Sesta Tropical (1925) e seu autor, Manoel Santiago, enfocando as orientações do pintor amazonense ao chegar no meio das belas-artes do Rio de Janeiro. Um registro de ateliê no qual obra e autor aparecem é peça-chave para que a proposta avance. A pesquisa se estende, ainda, na análise das estratégias do recém-chegado à então Capital Federal, considerando as relações que Santiago estabeleceu com o ambiente de formação artística local e com o circuito expositivo ao qual destinou Uma Sesta Tropical, igualmente considerando a recepção da obra dentro desse sistema.
Estetika Budaya Sastra Lisan Sakeco dan Integrasinya dalam Pengembangan Bahan Ajar Pembelajaran Muatan Lokal Sekolah Dasar di Kabupaten Sumbawa
Authors: Hermansyah Wawan , Nurjadin Rusmin
Published: December 2024

Sastra lisan Sakeco merupakan salah satu warisan budaya masyarakat Sumbawa yang kaya akan nilai estetika, moral, dan budaya. Penelitian ini bertujuan untuk mengeksplorasi upaya pelestarian Sakeco melalui integrasinya dalam pembelajaran muatan lokal di sekolah dasar. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan data dikumpulkan melalui wawancara dengan tokoh budaya, guru muatan lokal, dan observasi lapangan terhadap pertunjukan Sakeco. Analisis data dalam penelitian ini menggunakan model Miles dan Huberman dengan Langkah-langkah analisis yang meliputi; Reduksi Data, Penyajian data, dan penarikan Kesimpulan. Hasil penelitian menunjukkan bahwa Sakeco tidak hanya berfungsi sebagai hiburan, tetapi juga sarat dengan pesan moral dan nilai-nilai sosial, seperti gotong royong, penghormatan kepada orang tua, dan kebersamaan. Elemen penting dalam Sakeco mencakup bahasa, musikalitas, simbolisme, serta performa dan ekspresi emosional penutur. Integrasi Sakeco dalam pembelajaran muatan lokal di sekolah dasar perlu memperhatikan kesesuaian materi dengan tingkat pemahaman siswa, penggunaan metode pembelajaran interaktif, dan keterlibatan tokoh budaya. Penelitian ini menyimpulkan bahwa integrasi sastra lisan Sakeco dalam pendidikan dasar berpotensi meningkatkan kesadaran budaya dan memperkaya pendidikan karakter siswa.
Emergence Rhythms and First Larval Stage Description of the Crab Chiromantes Boulengeri (Calman) from Shatt Al-Arab, Basrah, Iraq
Authors: H. Ali Malik , D. Salman Salman , K. Ahmed Huda , H. Mohammed Hanaa
Published: December 2024

The rhythmic behavior of emergence (locomotion) activity outside the burrows of the crab Chiromantes boulengeri (Calman) collected from the intertidal habitat of Shatt Al-Arab River, Basrah, Iraq was studied in the laboratory, with three light regimes (using 10 adult crabs, for 5 consecutive days for each light regime). Under natural illumination (daytime: night-time) the study revealed that the crabs exhibited high locomotor activity (M= 7.1 ind.) during the daytime that was significantly higher than the night-time (M= 4.1 ind.).  The result showed no relationship between the locomotor activity of the crabs and the two daily tidal cycles as the two emergence rates during the expected tidal time, the HT & LT (5.6 & 4.6 ind.) were not statistically different from the overall average. When crabs were placed under constant darkness (DD), they showed rhythmic emergence activity during the expected daytime period (3.8 ind.), compared with the activity during the night-time (1.5 ind.), indicating an endogenous agent controlling the circadian rhythmic behavior. Under constant illumination (LL), the crabs showed high emergence activity during both, the expected daytime (6.17 ind.) and expected night-time (6.32 ind.), which shows the control of the exogenous light factor over the locomotion of the crabs. The second aim of this study was to describe the first larval stage of C. boulengeri for the first time through the breeding of egg-carrying females. The distinguishing characteristics of the crab from the other species close to it are described. 
Keywords: Chiromantes boulengeri; Emergence rhythms; Intertidal zone; Shatt Al-Arab
River; Basrah.