bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Corporate Governance terhadap Kemungkinan Kecurangan Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2018-2021
Authors: Marlinda Nofenti , Sari Vita Fitria
Published: July 2024

This research aims to determine the influence of corporate governance on the possibility of fraudulent financial reports in state-owned companies in 2018-2021. This type of research is causative research with a quantitative approach. This type of research data uses secondary data. Secondary data was obtained from the official website of BUMN companies. The sample used in this research was 26 companies with data for 2018,2019, 2020 and 2021. The sample in this research was 21 companies. Researchers used logistic regression analysis. The results of this research indicate that managerial ownership, board of commissioners, audit committee and institutional ownership have no effect on the possibility of financial statement fraud.
Pengaruh Earning Quality terhadap Kinerja Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2019-2022
Authors: Murenda Syukurni Atiqa , Serly Vanica
Published: July 2024

The main of this research is to investigate how the company performs influenced by factors such as earnings quality with CSR as a moderating variable. This study relies on data taken from financial reports and annual reports companies listed on the Indonesian Stock Exchange (ISE) for many years 2019 to 2022. This research used purposive sampling, which involved selecting 90 people company in the 2019-2022 period. To test the hypothesis, this research uses moderated regression analysis analysis. Research findings show that earnings quality does not have a significant effect on company performance and also the influence of earnings quality on company performance cannot be moderated by CSR.
Pengaruh Audit Tenure, Audit Capacity Stress, dan Entrenchment Effect Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2022
Authors: Rahmadani Deni , Halmawati Halmawati
Published: July 2024

This research examines the association of audit tenure, audit capacity stress, and entrenchment effect as independent variables on audit quality. This research was conducted at manufacturing companies listed on the Indonesia Stock exchange from 2019-2022. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using multiple regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between audit tenure and the quality of the audit results. The second hypothesis is rejected where there is no significant effect between audit capacity stress on the quality of audit results. The third hypothesis is rejected, where there is no effect of the entrenchment effect on the quality of audit results.
Pengaruh Pandemi Covid 19, Financial Distress, Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022
Authors: Azhura Denisyah , Serly Vanica
Published: July 2024

This research aims to test and determine the impact of the Covid 19 pandemic, financial distress, good corporate governance (independent board of commissioners and managerial ownership) on earnings management. Leverage and company size are control variables. This research uses companies operating in the manufacturing sector that are listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample used is 36 samples of manufacturing companies over a 5year period. This research uses descriptive statistical methods for data analysis. estimation for making panel regression models, model testing and hypothesis testing using the Eviews12 program. The research results show that the Covid 19 pandemic has a positive effect on earnings management, financial distress has no effect on earnings management, an independent board of commissioners has no effect on earnings management, and managerial ownership has no effect on earnings management.
Analisis Perbedaan Tingkat Pemahaman Pajak dan Moral Pajak pada Generasi Milenial dan Generasi Z Indonesia
Authors: Rahmadani Mila , Fauzihardani Eka
Published: July 2024

In 2045 Indonesia will have a demographic bonus phenomenon dominated by productive citizens, they are the millennial generation and generation Z, that will increase the number of taxpayers and increase tax revenue. So, our must know about the basic factors that influence voluntary tax compliance, namely tax understanding and tax morals owned by millenials and generation Z as future taxpayers. This study aims to examine the level of tax understanding and tax morale of millenials and generation Z, and to examine which generation has a better level of tax understanding and tax morale. This research is a comparative study using a quantitative approach. Data of this study are primary data. Data collection is by using closed-ended questionairres. The samples in this study were millennials and generation Z who had studied, read, heard or found out information about taxation. The sampling technique used purposive sampling technique. The hypothesis in this study was tested using a two-sample mean difference test (Independent sample t test) with IMB SPSS 25. The results showed that the millennial generation's tax understanding and tax morale were better than those of generation Z. Then for each generation, the millennial generation's tax understanding is better (higher) compared to their tax morale. Likewise with generation Z where generation Z's tax understanding is better (higher) than their tax morals.
Pengaruh Profitabilitas, Debt Default, dan Reputasi KAP terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2022
Authors: Ikrar Friska Meilani , Halmawati Halmawati
Published: July 2024

This study aims to provide empirical evidence regarding the effect of pprofitability, debt default, and audit reputation on going concern audit opinion. This research uses a quantitative approach with the type of causal research. The population in this study are companies in the property and real estate sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2019-2022. By using purposive sampling method obtained 192 samples. Profitability is measured by Return on Asset. Debt default is measured by dummy variables. Audit reputation is measured by dummy variables, and going concern audit opinion is measured using dummy variables. This study uses logistic regression analysis to test the proposed hypothesis. The research results show that profitability has a negative effect on going concern audit opinion, debt default and audit reputation have a significant effect on going concern audit opinion.
Evaluasi Ketaatan dan Transparansi Pelaporan Dana Kampanye Pemilihan Presiden 2019
Authors: Hamdani Hamdani
Published: July 2024

In accordance with KPU Regulation Number 3 of 2022, campaign activities for the 2024 presidential election will begin on November 28 2023. The KPU sets administrative requirements regarding campaign funds that must be complied with by all election contestants, including presidential and vice presidential candidate pairs. This research is intended to evaluate compliance and transparency in reporting campaign funds for the 2019 presidential election with the aim of measuring compliance and transparency in reporting campaign funds for the 2019 presidential election which can be used as a benchmark for managing campaign funds in the 2024 presidential election. The results of the research show that several complete accountability forms were not made, and deposits were not made. recorded at the LPPDK, did not create a separate list of donors that did not include identification, reporting of TPS witness funds was not transparent, there were allegations that donations were used outside of campaign funding purposes, and PKPU had not clearly regulated a tiered accountability mechanism. There are difficulties in implementing PKPU Number 24 of 2018 concerning General Election Campaign Funds because reporting is not carried out in stages from district/city to province and center, but the report format is presented according to election administration areas. However, accountability and bookkeeping are carried out centrally by the national campaign team, where revenue and expenditure traffic goes through the RKDK.
Analisis Dampak Kualitas Laba terhadap Hubungan Antara Readability dan Cost of Capital
Authors: Syarifah Mar Atu , Sebrina Nurzi
Published: July 2024

The purpose of this study is to explore the relationship between disclosure quality, measured by the readability of the board of director report and cost of capital, and attempt to investigate the moderating effect of earning quality on relationship between readability and cost of capital. The population in this study are manufacture companies listed on Indonesian Stock Exchange in 2018-2022. The research uses purposive sampling technique to obtain research samples. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result showed that readability of board of director reports does not impact on cost of capital. In addition, after moderating by earning quality, there is a significant association between readability and cost of capital.
Pengaruh Pengungkapan Biaya Lingkungan terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Moderasi
Authors: Ramadhana Naufal Mahdy , Setiawan Mia Angelina
Published: July 2024

The aim of this research is to empirically test the positive influence of environmental cost disclosure on the company financial performance. And examine how environmental performance strengthens the positive relationship of environmental cost disclosure on financial performance. The type of research used is causative research. This research collects research data by means of library research. Literature studies are obtained from literature that is relate to the problem to be research. In this research, data was collected using documentation method. The research sample was 36 manufacture and mining company listed on the Indonesia stock exchange, selected using a purposive sampling technique method, where the population criteria selected were companies registered in 2014 until 2018. SPSS v.22 was used to distribute data and processed and then tested the hypothesis in this research. The conclusion obtained from this research is that environmental cost disclosure does have a positive effect on financial performance. Then for next hypothesis, environmental performance strengthens the negative influence of environmental cost disclosure on financial performance.
Pengaruh Budaya Organisasi dan Ketidakpastian Lingkungan terhadap Penerapan Praktik Akuntansi Manajemen pada Usaha Kecil dan Menengah
Authors: Meilinda Try , Handayani Dian Fitria
Published: July 2024

This paper aims to determine the influence of organizational culture and environmental uncertainty on the implementation of management accounting practices in SMEs in Limapuluh Kota Regency. Objective data was taken from a questionnaire with a sample of 100 companies. The statistical test tool used is SPSS version 24. Findings from data analysis show that an important factor influencing the level of implementation of management accounting practices in SMEs is organizational culture. Organizations that have good commitment and vision in achieving their goals will be more flexible in accepting reforms, including in implementing management accounting practices. Apart from that, the environmental uncertainty felt by companies also encourages companies to use various kinds of management accounting practices in order to maintain and sustain their business. Previous research has studied various contingent factors that influence the implementation of PAM in SMEs, but there is still little previous research that studies the influence of culture in implementing corporate PAM, especially in small and medium enterprises.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility
Authors: Pitriani Ni Kadek Elis , Novitasari Ni Luh Gde , Widhiastuti Ni Luh Putu
Published: July 2024

Disclosure of corporate social responsibility (CSR) is a communication process regarding the social and environmental impacts of the economic activities of an organization or company on special interested groups and on society as a whole. This study aims to examine the effect of firm size, company age, profitability, leverage and company growth on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2020- 2022 as many as 47 companies. The sample used is as many as 41 companies based on purposive sampling method, namely the sampling technique with certain criteria, so the total of companies for the 3 periods was 123 sample. The data used in this study is secondary data. The analytical technique used multiple linear regression analysis test. The results show that firm size, leverage and company growth has a positive effect on corporate social responsibility disclosure, while company age and profitability have no effect on corporate social responsibility disclosure.
Pengaruh Negative Framing dan Monitoring Control terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi
Authors: Sari Ulya Puspita , Dwita Sany
Published: July 2024

This study aims to examine the effect of Negative framing and Monitoring Control on escalation of commitment in investment decision making. This study uses a 2x2 factorial design with four treatments. The hypothesis in this study was tested using the One Way ANOVA test. This study used Accounting SI students at UNP. Using 4 scenario cases, participants were asked to make decisions to see how negative framing and monitoring control affect escalation of commitment when managers will make decisions. The results of this study indicate that negative framing affects managers when making decisions, this is due to the information received by managers. While monitoring control shows the same thing, monitoring control makes managers not escalate their decisions because of supervision.
Empathy Training using Virtual Environments
Authors: Jackson Ron ,   University of Colorado, Semwal Sudhanshu Kumar ,   University of Colorado
Published: July 2024

We developed a virtual environment (VE) and artificial intelligence (AI) techniques that enables the study of virtual reality (VR) training applications to develop a sense of empathy and empathetic curiosity in nursing students towards patients living with schizophrenia. The VE is a simulated city-street setting providing simulated auditory hallucinations (hearing voices), and interactive animated non-player characters (NPCs). The VE is implemented in the Unity game development platform and is experienced using an OculusRift_S head mounted display (HMD). Our new machine learning (ML) algorithms and deep learning (DL) models provide a simulated vision capability, enabling the primary NPC to recognize the user’s facial expressions and react with a variety of facial, body, and verbal animated responses. Our ML and DL techniques are designed to provide effective facial detection and expression classification when the user’s face is occluded by the HMD. The integration of the VE and AI-based techniques provides the opportunity to create more complex, two-way user-to-NPC interactions in the future. We hypothesize that these enriched interactions provide value by simulating encounters between caregivers and patients when the same experiences are not readily available in a real world clinical environment, thus filling a need for improved empathy training. An IRB study to test our hypothesis is planned by the College of Nursing faculty.
The Impact of the Number of k-Means Clusters on 3D Point Cloud Registration
Authors: Ankomah Peter ,   Manchester Metropolitan University, Vangorp Peter ,   Utrecht University
Published: July 2024

Point cloud registration plays a crucial role in many applications, from robotics and autonomous navigation to medical imaging and 3D scene reconstruction. While the Iterative Closest Point (ICP) algorithm is a well-known shape registration choice, its efficiency and accuracy can be affected by the vast search space for point correspondences. K-means clustering emerges as a promising solution for partitioning the search space into smaller clusters to reduce the search space and increase the performance of the matching. However, the size of these clusters and how they affect the registration remains a critical and yet not fully explored factor. This research delves into the relationship between the K-means cluster size and a point cloud"s registration accuracy. Multiple 3D shapes with different complexities are used for the experiment to determine the effect of cluster size on registration accuracy and efficiency and to understand any emerging pattern.
PixLabelCV - Labeling images for semantic segmentation fast, pixel-precise and offline
Authors: Schraml Dominik ,   Ilmenau University of Technology, Trambickii Konstantin , Notni Gunther ,   Ilmenau University of Technology,   Ilmenau University of Technology
Published: July 2024

Image annotation, also called labeling is a necessary task for any supervised learning approach to obtain ground truth data for model training. This article offers a comprehensive survey of contemporary image annotation tools,grouping freely accessible ones based on their service range, speed, and data privacy assurances. In our exploration for tools capable of executing pixel-precise semantic labeling, we identified a shortage of swift, free image annotation tools that don’t require users to upload their data to third-party servers. Therefore, we introduce "PixLabelCV" - a lightweight, fast, offline, and standalone annotation tool primarily developed to aid human annotators in achieving pixel-perfect labels promptly. Uniquely crafted to be freely available (open source) and non-server-based, it ensures enhanced privacy and efficiency. Hence, it is aimed to serve as an ideal tool to facilitate labeling data for smaller labs and businesses. At its core, PixLabelCV fuses conventional labeling techniques such as delineating objects with rectangles or polygons with multiple computer vision algorithms. Spanning basic thresholding in RGB or HSV color space to more intricate procedures like flood fill or watershed the tool instantaneously computes and exhibits the resulting segmentations. Annotators can swiftly add these segments to a class label or refine them by adjusting parameters or markers before a quick repetition. To further augment the user experience, additional functionalities like morphological closing are incorporated, facilitating an intuitive labeling process. Another standout feature is its ability to uniquely assign pixels to singular classes, eliminating any potential overlap-induced ambiguities.
Combining bidirectional path tracing, DDGI, and ReSTIR to improve real-time rendering quality
Authors: Kretzschmar Viktor ,   Hochschule Darmstadt, Meyer Benjamin , Hergenröther Elke ,   Hochschule Darmstadt,   Hochschule Darmstadt
Published: July 2024

This paper introduces a new algorithm for real-time rendering based on bidirectional path tracing, reservoir-based spatio-temporal importance resampling (ReSTIR), and dynamic diffuse global illumination (DDGI). The combination of these algorithms produce an image with reduced noise compared to real-time algorithms like path training, while retaining details like caustics. Also, unlike standard ray tracing and bidirectional path tracing, our approach does not suffer from darkening due to random light source selection. Reservoir-based spatio-temporal importance resampling eliminates darkening due to random light source selection, but does not improve ray tracing in terms of rendering speed. Dynamic diffuse global illumination efficiently estimates global illumination, enhanced by ReSTIR for improved quality. However, DDGI does not simulate refraction and transparency. In this paper the combination of bidirectional path tracing, DDGI and ReSTIR is proposed. This balances the described drawbacks of these algorithms. Our approach is capable of running in real time in acceptable quality while supporting refraction. All algorithms discussed in the paper are run in real-time and the quality is compared by using measurements for darkening and the similarity to an offline path-traced result.?
On the issue of assessing the quality of raw materials from the Caspian atherina (Atherina boyeri caspia (Risso, 1810))
Authors: Kanieva Nuria Abdrakhimovna , Taibov Pirmurad Sultanmuradovich , Kozlova Natalia Viktorovna , Ayupova Adilya Kamil'evna , Barabanov Vitaliy Victorovich , Voronina Daria Alexandrovna , Osipova Julia Yur'evna
Published: July 2024

The purpose of this work was to establish the informative value of methods of structural analysis of biological fluids in determining the prospects of using atherina (Atherina boyeri caspia (Risso, 1810)) as a source of dietary protein in aquaculture. For the first time, solid-phase structures of atherina muscle homogenates were studied. It is known that the solid phase of biological fluids formed under conditions of wedge-shaped dehydration is a visualization of biochemical processes occurring in an organism or organ. The study of the morphological picture of a dried drop (facies) makes it possible to establish associative links between the features of the structuring of the studied liquid and its composition, as well as to determine the nature of the impact of environmental factors on a living system. The results of the study made it possible to establish the main type of homogenate facies and its morphological parameters, which indicate the consistency
of biochemical processes and the presence of high-grade protein in the muscle tissue of the Caspian atherina, caught both in the spring and autumn seasons. The size and weight parameters of fish, the content of water-soluble protein in muscle tissue are characterized. For the first time, a comparative analysis of the level of water-soluble protein and solid-phase structures of muscle homogenates of Caspian atherina caught in different seasons in the coastal waters of Dagestan was carried out. Atherina is a food component for many fish living in the Caspian Sea. It was determined that in October, the content of muscle water-soluble protein in atherina tended to increase relative to March. During the feeding period, the accumulated part of the protein components turns into lipid components, which accumulate intensively, therefore, there are no significant seasonal differences in the content of water-soluble protein. It has been established that the biochemical processes occurring in muscle tissues are reflected in the solid-phase structures of biological fluids formed under conditions of wedge-shaped dehydration. The obtained results of the trend towards an increase in water-soluble muscle proteins in the body and an increase in the population in recent years indicate the importance of the use of Caspian atherina in the quality of live feed at fish farms.
The study of the effectiveness of the use of the feed additive “Faybramax Plus” in the sterbel diet
Authors: Maxim Ekaterina Aleksandrovna , Yurin Denis Anatol'evich , Danilova Alexandra Alexandrovna , Tletseruk Irina Rashidovna , Khatkova Maryat Khadzhbievna
Published: July 2024

A study of the feed additive “Faybramax Plus”, which is a metabiotic for the management of fish autoflora and comprehensive prevention of bacterial infections, was conducted on sterbel yearlings with an initial weight of
130 g. The experience takes place in swimming pools. The water supply in the pools was carried out from a well. The conditions of detention corresponded to the technology of fish farming. The duration of the experiment was 60 days. The number of fish in the group was 150. The control group 1 received a full-fledged combo feed; group 2 was given a full-fledged compound feed + 0.3% of the feed additive “Faybramax Plus”; Group 3 consumed full-fledged compound feed + 0.6% of the feed additive “Faybramax Plus”; group 4 was fed full-fledged compound feed + 1.0% of the feed additive “Faybramax Plus”. It was found that when using the studied feed additive, the live weight of fish in the experimental groups increased by 1.9–6.0% at the end of cultivation. The protein content in the body of sterbel was higher compared to the control by 1.8–7.5%. The cost of the resulting products (increase) compared with the control, it decreased by 4.87–13.78% per group. Profit when using the feed additive “Faybramax Plus” increased by
345.11–1,068.23 rubles per group. The level of profitability increased by 2.71–7.66% per group compared to the control. As a result of the conducted research, it was found that the use of the feed additive “Faybramax Plus” produced by the company SYMBIO is most effective in a percentage ratio of 0.6% by weight of feed, as a result of which the level of profitability increases by 7.66%.
Biochemical parameters of pike-perch muscles from the Rybinsk reservoir and risk assessment of their consumption
Authors: Payuta Aleksandra Aleksandrovna , Flerova Ekaterina Aleksandrovna , Zaitseva Yuliya Vladimirovna
Published: July 2024

Fish, as a food component, is very beneficial for human health. It is rich in protein, valuable fatty acids, vitamins and minerals. However, when consuming it, there is a risk of toxic substances entering the human body that ac-cumulate in the tissues of aquatic organisms, for example, heavy metals. The purpose of the work is to determine the biochemical parameters in the muscles of pike perch from the reaches of the Rybinsk reservoir, which differ in anthropogenic load, and to assess the risks of human consumption of this species. The amount of water, dry matter, lipids, protein, minerals and carbohydrates in muscle tissue was determined using standard methods. To assess the threat to human health associated with the potential duration of exposure to heavy metals from walleye consumption, target and cumulative hazard ratios were calculated. The assessment of carcinogenic risk to human health was determined using the target and general cancer risk index. Calculated indicators were obtained based on data on the content of heavy metals in the muscles of pike perch, established earlier. In the muscles of pike perch specimens from the Sheksninsky and Volzhsky reaches, no significant differences between biochemical parameters were found. According to the ratio of protein and lipids in muscle tissue, the studied individuals belong to category A, and according to the amount of lipids – to fish with a low-fat content. The estimated dietary intakes for weekly intakes of heavy metals from pike perch meat was below the reference values. The target and total hazard coefficient turned out to be less than one, which indicates that there is no potential non-carcinogenic risk for humans when consuming pike perch meat. The target cancer risk indices for Cd, Pb, Al and Cr are within acceptable ranges. The total risk of developing cancer for these metals is more than 1 in 100,000.
The effect of the feed probiotic additive “Vetosporin-Zh” (Bacillus subtilis) and the mineral additive “Zeolite” (opoka) on the manifestation of genotoxic effects in the blood cells of juvenile sterlet (Acipenser ruthenus) under aquaculture conditions
Authors: Konkova Anna Vladimirovna , Faizulina Dina Rubinovna , Shirina Yulia Mikhailovna , Bogatov Ivan Aleksandrovich
Published: July 2024

In modern conditions of declining natural sturgeon populations in the Volga-Caspian basin, the role and importance of aquaculture is increasing. In the Astrakhan region, due to the presence of a large natural water fund, cage farming of fish, including sterlet, is widely developed. Cage farming of sturgeon in natural water bodies is associated with the impact of anthropogenic pollution, in this area it is associated with water pollution in the river delta Volga, and the deterioration of the hydrochemical regime, which directly affects fish farming. One of the factors of the negative impact of these changes in the aquatic environment is genotoxicity, the degree of manifestation of which can be assessed using accessible and modern methods, which include micronuclear and DNA comet tests. A serious consequence of the genotoxic effect of pollution is the formation of damage to the DNA of the fish body. The purpose of this work was to assess the frequency of appearance of micronuclei and the degree of DNA damage in the blood cells of juvenile sterlet, as well as the selection of functional additives in food that will reduce the effects of genotoxic pressure from a natural water source. In a scientific laboratory, a series of experiments was carried out on feeding juvenile sterlet delivered from a fish farm in the Volga delta. All juvenile sterlet, both at the beginning and at the end of the experiment, were characterized by a normal physiological state, low levels of DNA comets, and the number of erythrocytes with micronuclei was slightly higher than normal. As a result of experimental feeding, reliable data were obtained that food with the addition of the probiotic drug “Vetosporin-Zh” based on the bacteria Bacillus subtilis contributed to a significant increase in weight gain and body length. All analyzed indicators of DNA comets were significantly lower in the group that was fed with the introduction of a probiotic (the micronucleus test turned out to be less sensitive in this case). The mineral additive “Zeolite” did not show such effectiveness. Thus, the addition of Bacillus subtilis-based preparations when feeding juvenile sturgeon can be reasonably recommended to effectively reduce genotoxic stress for fish, mainly to reduce DNA damage.
SWELLING POTENTIAL OF CLAY SOIL KALIWANGU FORMATION IN CIBOGO DISTRICT, SUBANG REGENCY AREA BASED ON ITS BASIC PHYSICAL PROPERTIES
Authors: Prasetio Rio Akmal Rizky , Sophian Raden Irvan , Firmansyah Yusi , Khoirullah Nur
Published: July 2024

The research is conducted in Cibogo District, Subang Regency. Focus of the research is taking samples in area inside Kaliwangu Formation by doing field observation and field sampling using disturbed sample method then it will be tested in laboratory for its basic physical properties. Result of its basic physical properties will be analyzed to determine their swelling potential by taking 5 sample of soil from Kaliwangu Formation. Based on sieve analysis every sample of Kaliwangu Formation (Pk) have more than 50% of clay fraction for each sample, and based on Atterberg limit test Kaliwangu Formation (Pk) samples are dominated by Silt High Plasticity (MH) soil with 3 samples of the MH type and only 2 samples of the CH type. According to consistency limit test of Kaliwangu Formation (Pk) soil, the swelling potential can be determined by classify it based on liquid limit (%) and plasticity index (%) using swelling potential classification. Using the soil consistency value, especially the liquid limit value and the plasticity index value, it can be classified as the swelling potential of Kaliwangu Formation (Pk) classified as high - very high potential with a very high dominance.
SETTLEMENT IN THE NOTHERN PART OF BEKASI REGENCY, WEST JAVA PROVINCE, BASED ON CONE PENETRATION TEST DATA
Authors: Jatsiah Siti Nadia , Ismawan Ismawan , Khoirullah Nur , Pramudyo Tulus
Published: July 2024

In the nothern part of Bekasi Regency, the soil layers are dominated with alluvial deposit, especially clay and silt deposit. It makes the potential of the settlement in this area is getting higher. In this research, Cone Penetration Test (CPT) have been done to determine the soil layers from the surface till the 20 meters depth and to identify other soil properties, such as unit weight, compression index, swelling index, void ratio, etc. This research aims to analyze the total settlement in the northern part of Bekasi Regency based on CPT data. The total settlement is calculated by using the theory of One-Dimensional Primary Consolidation based on CPT data. The research area shows that the highest result of total settlement calculation is in the northern part of research area which directly adjacent to the Java Sea. It can be happened because the clay layers in northern part is way thicker than the other area.
Geological and Geomorphological Studies in Parts of Angkola Sangkunur District, South Tapanuli Regency, North Sumatra
Authors: Azzaenuri Mohammad Fachri , Rosana Mega Fatimah , Sunarie Cecep Yandri , Angga Syahputra Muhammad Eko , Marbun Ardiansyah
Published: July 2024

This research focuses on studying geological conditions that develop in the research area which is based on studies related to geomorphology, stratigraphy and geological structures that develop in the research area. In this research, the data used comes from mapping and taking surface data in a research area with an area of 12.5 km2, followed by petrographic analysis to determine the types of rocks found in the research area. The research area is divided into three geomorphological units, namely Sloping Volcanic-Structural Rolling Hills, Steep Volcanic-Structural Hills, and Sloping Volcanic-Structural Rolling Hills. The drainage pattern in the research area consists of parallel patterns in almost the entire area and sub-dendritic flow patterns in the central part of the area. The research area is composed of 3 lithologies, from old to young, namely, andesite, diorite which was formed as an intrusion, and breccia which consists of polymic and monomic breccia with fragments in the form of andesite, diorite, quartz fragments and carbon. The structures in the study area have the main directions northwest-southeast and northeast-southwest, both of which influence the morphology of the study area.
The Hydrogeochemical Model of "YR" Geothermal Field, East Java
Authors: Rachmalia Yunisa , Haryanto Agus Didit , Hutabarat Johanes , Abdillah Yuniar Zhafira
Published: July 2024

The YR Geothermal Field is located in East Java. This field is associated with an active volcano, implying a potential for a high enthalpy geothermal system. This field is still in the exploration phase, but no drilling has been conducted yet. Thus, insights into the geothermal system are obtained through geochemical analyses of geothermal manifestations. Geochemical analyses were performed on hot spring water samples to determine the characteristics, processes, origin, and fluid flow of the geothermal system. The research results indicate that the warm springs have temperatures ranging from 29.4 to 54.8°C, with a nearly neutral pH (6.14-6.44) and high contents of HCO3 (457-1150 mg/kg), Na (77.7-255 mg/kg), and Mg (37.4-110 mg/kg). Therefore, it can be concluded that all the warm springs fall into the bicarbonate type with immature conditions, indicating no direct association with the reservoir. The upflow zone is interpreted to be at the peak of Mount 7, while the outflow zones are in areas A, B, and C. The fluids flow from the upflow zone, then condense and advectively flow down the slope, experiencing dilution and reactions with rocks before emerging as outflows in the western and north-western areas.
Investigação preliminar da qualidade da água e da litologia visando o uso da filtração em margem no semiárido pernambucano
Authors: Nascimento Raquel Ferreira do , Silva Lucas Caitano da , Cabral Jaime Joaquim da Silva Pereira , Paiva Anderson Luiz Ribeiro de
Published: July 2024

O fornecimento de água em quantidade e qualidade suficientes, sobretudo em regiões como o semiárido, é um desafio. Na Filtração em Margem (FM), processos físicos, químicos e biológicos melhoram a qualidade da água durante sua passagem pelos sedimentos do solo, podendo ser uma alternativa para a problemática. Neste estudo, objetivou-se avaliar o potencial de aplicação da FM em Orocó, Santa Maria da Boa Vista e Petrolândia. Para isso, realizou-se análises físico-químicas de qualidade da água no rio São Francisco de duas formas: quinzenalmente, in loco, entre fevereiro e junho de 2021; e pela análise contínua da Companhia Pernambucana de Saneamento (COMPESA), ocorrida semestralmente entre 2015 e 2020. Também foi feita a avaliação da litologia, de solo próximo ao rio, pelo sistema SIAGAS e por sondagens SPT. Nas três cidades, o rio apresentou qualidade da água fora do padrão de potabilidade estabelecido pela Portaria nº 888/2021 quanto aos parâmetros físico-químicos, não sendo um fator limitante ao uso da técnica da FM, visto que ela tende a melhorar a qualidade da água. O solo de Santa Maria da Boa Vista é argiloso, o que impossibilita o uso da FM. Em Orocó, o solo é composto por rochas intemperizadas, o que não inviabiliza o uso da técnica, mas é necessária uma perfuração rotativa para determinar o potencial do município no uso da FM, o que vale a pena ser investigado em estudos futuros. Pelos dados preliminares, Petrolândia apresenta uma camada extensa de areia, sendo uma característica litológica promissora para o uso da FM.
Ecossistemas de restinga e manguezal no Nordeste brasileiro: abordagem cienciométrica e revisão sistemática
Authors: Nascimento Louize , Meireles Antônio Jeovah de Andrade , Carvalho Rodrigo Guimarães de , Oliveira Jônnata Fernandes de
Published: July 2024

A preservação da restinga e do manguezal no Nordeste brasileiro é de extrema importância devido aos papéis na proteção da biodiversidade, suporte a atividades econômicas e culturais e mitigação de impactos socioambientais. O presente estudo adotou abordagem cienciométrica e revisão sistemática para avaliar a conservação desses ecossistemas. A metodologia baseada no PRISMA garantiu processo sistemático e criterioso de seleção e análise dos estudos publicados entre 2013 e 2022. Utilizando ferramentas como Web of Science e Scopus, realizamos buscas criteriosas que identificaram 28 estudos. Para análise de dados, empregamos softwares Excel, bibliometrix e site Wordclouds. A análise revelou fortalecimento da visão conservacionista sobre esses ambientes, evidenciado pelo aumento nas publicações após 2018. As colaborações internacionais se sobressaíram, com parcerias entre Brasil, Austrália e países europeus. A UFC lidera pesquisa na região Nordeste, enquanto outras instituições, como USP, contribuíram significativamente. Os estudos abordaram uma gama de temas, desde análises estruturais até avaliações de impactos ambientais e socioeconômicos, demonstrando a complexidade dos ecossistemas. Os principais impactos no manguezal foram urbanização, desmatamento, instalação de empreendimentos, acúmulo de metais pesados e aquicultura. Nas restingas, os principais impactos foram urbanização, desmatamento e construção de estradas. Estratégias de conservação incluíram vigilância constante, educação ambiental intensificada e apoio a pesquisadores. Os resultados enfatizaram a necessidade de medidas de conservação abrangentes, estratégias de restauração e cooperação entre setores para proteger funções ecossistêmicas. Este estudo revelou tendências de pesquisa, colaboração entre áreas temáticas predominantes e indicou direções futuras, sublinhando importância contínua da pesquisa para conservação dessas áreas sensíveis.
Strategi Pengembangan Wisata Banyu Panas Palimanan Cirebon dalam Meningkatkan Potensi Wisata Alam
Authors: Azizah Amelia , Rana Mohamad
Published: July 2024

Pariwisata merupakan suatu perjalanan yang dilakukan oleh individu maupun sekelompok orang yang dilakukan oleh individu maupun sekelompok orang yang dilakukan dari suatu tempat ke tempat lain untuk sementara waktu dan bukan bertujuan untuk mencari nafkah di tempat yang dikunjungi, tetapi hanya untuk menikmati atraksi yang disuguhkan dari suatu destinasi wisata (Soedarso, 2014). Salah satu obyek wisata yang menarik perhatian para wisatawan domestik dan wisatawan asing adalah sumber air panas di Wisata Banyu Panas Palimanan Cirebon, dalam hal tersebut Wisata Banyu Panas Palimanan memiliki potensi alam yang menarik, seperti mata air panas alam, pemandangan alam yang indah, dan keindahan alam sekitarnya. Penelitian ini menggunakan pendeketan kualitatif yang dideskripsikan data tentang data strategi pengembangan wisata banyu panas palimanan Cirebon dalam meningkatkan potensi wisata alam. Teknik pengumpulan data pada penelitian ini dengan menggunakan observasi secara langsung. Penelitian ini juga menggunakan instrument berupa SWOT. Hasil dari penelitian ini menunjukkan Wisata Banyu Panas Palimanan Cirebon memiliki (1) Potensi ekonomi yang dimiliki oleh Wisata Banyu Panas Palimanan Cirebon dalam sisi bisnis ini lebih cenderung ke wisata alam yang alami, dan juga dari sisi lain Wisata Banyu Panas Palimanan ini terkenal sebagai wisata terapi, Wisata Alam, Wisata Banyu Panas Palimanan Cirebon juga memiliki beberapa UMKM,  (2) Ada beberapa Langkah dalam meningkatkan daya Tarik Wisata Banyu Panas Palimanan Cirebon dengan cara yang pertama melakukan promosi lewat media cetak, kedua dengan melakukan promosi media sosial dan teknologi yang ada. Dan ketiga bekerja sama dengan pemerintah terutama dinas pariwisata dan kebudayaan, (3) Kendala yang dihadapi Wisata Banyu Panas Palimanan Cirebon yaitu Banyak nya competitor lain atau wisata alam disekitar. (4) Wisata Banyu Panas Palimanan Cirebon ini sudah memasuki beberapa poin dalam prinsip syariah menurut Fatwa DSN-MUI Nomor 108/DSN-MUI/X/2016.
Pengaruh Pengendalian Manajemen, Penerapan Sistem Akuntansi Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Anggaran Perencanaan Biaya Desa (APBDESA) di Desa Kadugede Kabupaten Kuningan
Authors: Yulianti Ade , Nakhwatunnisa Haulah
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh dari pengendalian manajemen, penerapan sistem akuntansi desa, dan pengawasan terhadap efektivitas Pengelolaan Anggaran Perencanaan Biaya Desa (APBDESA) di Desa Kadugede. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data melalui observasi, penyebaran kuesioner dan wawancara. Hasil penelitian ini menunjukan bahwa pelaksanaan pengendalian manajemen, penerapan sistem akuntansi desa, dan pengawasan berpengaruh positif dan signifikan terhadap efektivitas pengelolaan APBDESA. Dengan kata lain, semakin baik dan optimal pelaksanaan pengendalian manajemen, penerapan sistem akuntansi desa, dan pengawasan, maka akan semakin baik dan efektif pula pengelolaan Anggaran Perencanaan Biaya Desa (APBDESA) yang ada di Desa Kadugede Kabupaten Kuningan.
Implementasi PSAK No. 102 pada Pembiayaan Murabahah di BMT Al-Bahjah Cirebon
Authors: Ainun Anggita , Rakim Aditya Achmad
Published: July 2024

BMT Al-Bahjah merupakan salah satu lembaga keuangan syariah berbentuk koperasi simpan pinjam yang berfungsi melayani pembiayaan dan tabungan dari masyarakat. BMT Al-Bahjah melayani pembiayaan dengan akad murabahah, mudharabah, dan musyarakah. Produk yang paling banyak digunakan oleh anggota BMT adalah pembiayaan murabahah. Metode yang dilakukan dalam penelitian ini adalah kualitatif deskriptif dan teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil penelitian menunjukkan implementasi pembiayaan akad murabahah di BMT AlBahjah Cirebon dalam menerapkan PSAK No. 102 sudah sesuaai. Perlakuan, pengakuan, dan pengukuran akuntansi belum sepenuhnya sesuai PSAK No. 102. Tidak ada sistem denda di BMT Al-Bahjah, sedangkan aturan yang sesuai dengan PSAK No. 102 menyatakan bahwa denda bagi nasabah yang terlambat membayar diterima dan diakui sebagai dana kebajikan. Untuk penyajian dalam BMT Al-Bahjah sudah sesuai dengan PSAK No. 102 yang meliputi penyajian piutang murabahah sebesar nilai neto yang direalisasikan, kemudian margin murabahah disajikan sebagai pengurang piutang murabahah. Untuk pengungkapan sudah sesuai dengan PSAK No. 102, dan pengungkapan dalam BMT Al-Bahjah mengungkapkan tentang transaksitransaksi murabahah seperti perolehan aset murabahah, piutang murabahah, dan margin murabahah.
Implementasi PSAK 112 pada Buntet Mart dalam Mewujudkan Akuntabilitas Wakaf Produktif
Authors: Nurlela Neng , Wahyuningsih Nining
Published: July 2024

Penelitian ini bertujuan untuk menganalisis implementasi PSAK 112 dalam mewujudkan akuntabilitas pengelolaan wakaf produktif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif, yaitu informasi yang diperoleh melalui dokumentasi, observasi, dan wawancara terhadap informan di Buntet Mart. Hasil penelitian ini menunjukkan bahwa dalam penyusunan laporan keuangan tahunan, Buntet Mart belum membuat laporan keuangan sesuai dengan PSAK 112 dalam pengakuan, pengukuran, penyajian, pengungkapan, dan pelaporan keuangan. Hal ini dikarenakan Buntet Mart mencatat transaksi secara manual dan tidak dicatat berdasarkan asas-asas akuntansi. Akuntabilitas pada penelitian ini adalah pelaporan pengelolaan keuangan, dan kegiatan yayasan dengan dibuktikan oleh laporan pertanggungjawaban atas kinerja, dan kepatuhan terhadap standar akuntansi yang berlaku. Adapun hasil dari penelitian ini, menunjukkan bahwa Buntet Mart belum menyusun laporan pertanggungjawaban atas kinerja pengelolaan keuangan, sehingga belum memiliki akuntabilitas pada pengelolaan wakaf produktif. Sehingga dapat dikatakan bahwa tidak diimplementasikannya PSAK 112 pada Buntet Mart memberikan dampak bahwa Buntet Mart tidak memiliki akuntabilitas dalam pelaporan keuangan.
Ratio Index Beneish M-Score dalam Mendeteksi Kecurangan pada Laporan Keuangan Perusahaan Asuransi yang Terdaftar di BEI Periode 2018-2020
Authors: Nurjanah Nurjanah , Widagdo Ridwan , Rokhlinasari Sri
Published: July 2024

Penelitian ini bertujuan untuk mendeteksi dan mengetahui jumlah, persentase, peningkatan dan penurunan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018- 2020 yang melakukan tindak kecurangan dengan menggunakan lima indeks hitung Beneish M-Score sehingga perusahaan dapat dikategorikan sebagai perusahaan non-manipulator, grey manipulator, dan manipulator. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan menggunakan alat analisis ratio index Beneish M-Score. Teknik sampling yang digunakan yaitu purposive sampling dengan jumlah sampel sebanyak 9 perusahaan asuransi. Analisis data yang digunakan adalah Ratio Index Beneish MScore dengan menggunakan lima index hitung, yaitu Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), dan Total Accrual to Total Assets Index (TATA). Hasil penelitian mengungkapkan perusahaan asuransi yang terkategori manipulator pada tahun 2018 sebanyak 1 perusahaan atau sebesar 11,10%, tahun 2019 tidak terdapat perusahaan manipulator atau sebesar 0%, dan tahun 2020 terdapat 1 perusahaan atau sebesar 11,10%. Tren yang muncul selama 3 tahun yang tergolong manipulator mengalami penurunan. Perusahaan dengan kategori grey manipulator dan manipulator belum mampu mengimplementasikan prinsip etika bisnis Islam.
Grieta: una mirada feminista a la crisis de los desahucios
Authors: Gual Joan Miquel
Published: July 2024

La grieta (Alberto García Ortiz e Irene Yagüe Herrero, 2017) es un documental observacional sobre el desahucio de las familias de las dos protagonistas, Isabel y Dolores. Se trata de dos casos de los miles que perdieron su hogar después de una venta masiva de vivienda pública protegida a fondos de inversión por parte del Ayuntamiento y la Comunidad de Madrid en 2013. Aparte de aportar una visión feminista y de clase sobre las luchas de la Plataforma de Afectados por la Hipoteca (PAH), su estética, rica en motivos visuales, la convierte en una obra singular y de gran interés, también debido a su relación con el archivo cinematográfico español sobre desahucios y con algunas expresiones nacionales e internacionales del arte político. Más allá, se trata de una pieza que elogia la vida cotidiana en las periferias urbanas y aborda la cuestión del desarraigo y los problemas de salud mental de las familias que deben abandonar a la fuerza su vivienda.