bluuebunny/crossref_metadata_2025 huggingface dataset:
Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak
Authors: Saptono Prianto Budi , Khozen Ismail
Published: July 2023

Tahun 2020 menjadi titik balik bagi beberapa jenis pajak primadona di Indonesia, salah satunya Pajak Pertambahan Nilai (PPN), karena mengalami dua kali perubahan melalui omnibus law. Atas dasar pandemi Covid-19 yang terjadi, amandemen terhadap UU PPN pertama kali dilakukan melalui UU No.2/2020 yang mengatur pengenaan PPN atas transaksi elektronik. Tidak ketinggalan lama, diundangkan UU No. 11/2020 yang lebih luas bertujuan untuk mempermudah kegiatan bisnis. Namun, satu tahun kemudian diundangkan UU No.7/2021 yang mengharmonisasikan beberapa aturan perpajakan sekaligus, termasuk PPN yang sebelumnya sempat diubah melalui UU No.11/2020. Makalah ini menganalisis perubahan rezim PPN melalui beberapa undang-undang tersebut. Selain menganalisis undang-undang tersebut dari sisi asas pemungutan pajak, penelitian ini juga bertujuan menyajikan gambaran administrasi dari kedua undang-undang tersebut. Analisis kami terhadap UU No.2/2020 menunjukkan bahwa penunjukan pihak penyedia platform Perdagangan Melalui Sistem Elektronik (PMSE) sebagai pemungut PPN merupakan langkah yang terbilang sederhana namun juga efektif dalam menyokong penerimaan pajak. Akan tetapi, sehubungan dengan beban kepatuhan yang ditanggung oleh pelaku usaha PMSE, pemerintah perlu memberikan ruangkonsultasi yang mencukupi agar para pengusaha yang telah ditetapkan sebagai PMSE dapat mengadministrasikan kewajiban perpajakannya dengan baik.
Penerapan Strategi Model 7S McKinsey (Studi pada Sekolah Tinggi Ilmu Ekonomi Swadaya)
Authors: Fauzan Alfu , Purwanti Winaya
Published: July 2023

This research is an application of the 7S Mckinsey model on the STIE Swadaya campus how the organizational culture conditions are for improving performance at STIE Swadaya, identifying obstacles to existing strategy implementation on campus, suggesting improvements that need to be made in implementing the strategy. The research method uses a qualitative-descriptive approach by giving questionnaires to 30 lecturers and staff of STIE Swadaya. This research program examines the application of the 7s McKinsey Framework in the assessment aspect, namely the field of human resources (HR). The results of this study found that there were differences in quantitative and qualitative assessments in the field of human resources (HR) at STIE Swadaya which indicated that there were still obstacles in managing human resource management at STIE Swadaya seen in the application of the 7s McKinsey Framework.Key Words : Strategy application, 7s McKinsey Framework
THE PRIMARY ISSUES WITH OF FINANCING AND MANAGEMENT OF SCIENTIFIC AND SCIENTIFIC-TECHNICAL ACTIVITIES IN THE REPUBLIC OF ARMENIA
Authors: Markosyan Ashot , Khachaturyan Vahagn , Tokmajyan Hovhannes , Harutyunyan Aram , Markosyan Meruzhan
Published: July 2023

The governments of the Republic of Armenia have assigned both substantive and formal approaches to scientific and scientific-technical activities. Here, a scientific and educational system is currently in place, with both numerous issues and potential for growth.
The state system perspective on scientific and scientific-technical operations in Armenia has dramatically evolved, particularly over the previous three to four years. The state budget now includes a large increase in funding for scientific and scientific-technological activities.
However, the existing issues that require solutions in the management system of the sector do not provide an opportunity to ensure progress in the development of more important directions of applied relevance.
The challenges of funding creative research in the scientific and scientific-technical fields were studied in this paper along with recommendations for their resolution. It was advised to make sure that independent and nominated programs were well-balanced and that the choice of scientific themes was transparent.
INVESTIGATION OF CLAY SOIL MECHANICAL SUFFOSION PROTECTED WITH A FILTER
Authors: Petrosyan Tigran , Manukyan Sipan , Khachatryan Emil , Namatyan Namat
Published: July 2023

This article analyzes the relationship expressing the connection between the quantitative characteristics of suffоsion in soils and the key factors affecting them. These factors underlie the methodology for selecting materials for the core of earth dams, filters, and drainages. The test equipment and methodology used to model the joint work of the clay core and the dam’s sand filter, which has a crack in the core, are presented. Experimental results reflecting the changes in the mass and concentration of particles carried out with the water flow during the suffosion process, depending on time, are presented.
‘Food for the Soul’: Applying the Human Library Concept to Academic Professional Development
Authors: Bryan Jane , Dobbins Kerry
Published: July 2023

This article explores the unique application of the Human Library concept to an academic professional development initiative. Human Library events are noted for their opportunities to provide a safe space for learning, knowledge exchange and reflective thought. Our specific objectives were to create a safe space for colleagues to discuss teaching-related issues and create collegial connections. Evaluation data highlights the opportunities the event gave to connect with colleagues, share and gain ideas, and engage in in-depth teaching-focused conversations. Readers commented on the time and space offered by the event to stop, reflect and exchange knowledge. Books reported benefits to their own practices from the two-way conversational process, with at least one potential collaboration being followed up after the event. Impact also appears to have endured beyond the book/reader encounters with participants referring to their sharing with others of learning and ideas gained from or formed following the event.
Variation of Wood Density and Shrinkage Characters of Pinus oocarpa in Malawi
Authors: Hara Edwin , Missanjo Edward , Kadzuwa Henry
Published: July 2023

Wood properties are generally a common and critical feature affecting wood processing and utilization and are essential in tree improvement programs. This study was conducted to assess the wood density and shrinkage (tangential, radial, longitudinal, and volumetric) properties of Pinus oocarpa grown in Malawi. Wood samples from six trees of P. oocarpa at the age of 26 years were used for the study. The estimated mean wood density was 455.4 ± 2.5 kg/m3. There were statistically significant (p<0.001) differences in wood density along the radial direction and stem height. Wood density increased from pith to bark and decreased from the butt upwards. A similar trend was observed for the shrinkage properties. This implies that wood near the bark and at the base of P. oocarpa trees is denser and would be suitable for structural purposes. The results further revealed that wood density had a positive and significant linear relationship with volumetric shrinkage (r =0.236, p<0.001), radial shrinkage (r =0.157, p<0.001), and tangential shrinkage (r =0.191, p<0.001). This warrants simultaneous improvement of wood density and shrinkage properties. Therefore, controlling wood density for the tree improvement program of P. oocarpa in Malawi would have a positive impact on wood shrinkage properties.
Phänomenologie und Transzendenzbezug bei Kant, Schleiermacher und Heidegger
Authors: Becker Simon
Published: July 2023

What is real to us human beings, which is becoming apparent only bit by bit, is to be observed and described. This is what this study is set out to do, drawing on the works of Kant, Schleiermacher and Heidegger. In the process of examination, it becomes apparent that the process of revelation always points towards the transcendent god who can be sensed, whilst revealing our given reality. It is the personal presence of Jesus Christ which constitutes - in a transcendent manner - our whole reality. Thus, protestant theology needs to be constructed as a phenomenology of the time of God.
Kant’s Favorite Argument for Our Immortality
Authors: Englert Alexander T. ,   Saint Louis University
Published: July 2023

Kant’s claim that we must postulate the immortality of the soul is polarizing. While much attention has been paid to two standard arguments in its defense (one moral-psychological, the other rational), I contend that a favorite argument of Kant’s from the apogee of his critical period—namely, the teleological argument—deserves renewed attention. This article reconstructs the argument and exhibits what makes it unique (though not necessarily superior) in relation to the other arguments. In particular, its form (as third-personal or descriptive, beginning from observations) and related force of assent (as a subjectively universal reflective judgment) set it apart from the other arguments. My goal is to establish that any engagement with Kant’s immortality postulate must include equal consideration of the teleological argument to be complete.
PENTINGNYA KATEKESE PERSIAPAN PERKAWINAN BAGI CALON PASUTRI MUDA DALAM MEWUJUDKAN KELUARGA YANG HARMONIS
Authors: Paseno Inelta Vianney , Palimbo Hendrik
Published: July 2023

Perkawinan adalah suatu sakramen sekaligus perjanjian yang mengikat seorang laki-laki dan seorang perempuan dalam suatu yang disebut ikatan suci, yang mana keduanya bukan lagi dua bagian melainkan satu bagian. Dengan menerima sakramen perkawinan, orang tersebut dapat dikatakan telah memenuhi syarat keanggotaan Gereja dan dapat turut serta dalam perayaan Ekaristi. Lalu, pertanyaannya “Apakah perkawinan dalam Gereja Katolik dapat dilakukan serta merta saja?” karya ini merupakan upaya untuk menggali dan memaparkan mengenai pemahaman, persiapan, dan kepedulian Gereja bagi umatNya yang akan melangsungkan ikatan suci perkawinan yang sah. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif melalui membaca berbagai sumber literatur terpercaya. Adapun hasil dari penelitian ini tujuannya untuk mengetahui pentingnya mengikuti Katekese Persiapan Perkawinan bagi calon pasutri terkhusus calon pasutri muda demi terwujudnya keluarga yang harmonis.
Effect of ICT Integration on Secondary School Students’ Physics Achievement and Reasoning Skills
Authors: Ali Hakim , Rafique Mariam , Hussain Bashir
Published: July 2023

This study analyzed the effect of ICT integration on secondary school students’ physics achievement and reasoning skills and used quasi-experimental pre-test post-test non-equivalent control group design. The study population comprised all the secondary school science students enrolled in grade 10th in secondary schools of district Multan. Two pre-existing/intact sections of grade 10th in one of the secondary schools constituted the study sample. Experimental group, comprising 31 students, was taught through ICT integration, while control group, comprising 30 students, was taught through traditional method. Researchers collected pre-test and post-test data using Physics Achievement Test (PAT). To measure students’ reasoning skills, a questionnaire comprising ten close-ended items designed on Likert 5-point scale, was administered to students after post-test. Both descriptive and inferential analyses were used to analyze the data. Data analysis indicated that the experimental group, who received instruction through ICT, performed significantly better than the control group. Furthermore, results showed that ICT integration enhanced students’ reasoning skills. Overall, this study revealed that the use of ICT integration has a positive effect on students’ physics achievement along with their reasoning skills. Finally, this study provides useful guidelines for teachers, administrators, and policymakers for improving school students’ academic performance.
ASOCIACIÓN ENTRE LAS CAPACIDADES DE INNOVACIÓN, CREATIVIDAD, EMPRENDEDURISMO Y CULTURA SOLIDARIA Y LAS CARACTERÍSTICAS SOCIODEMOGRÁFICAS DE JÓVENES DE BÁSICA Y MEDIA EN PAÍSES DE LATINOAMÉRICA
Authors: Aristizábal Velásquez Mónica Eliana , Dorado Mayorga Elena , Vargas Vallejo Luis Enrique , Cala Díaz María Teresa , Pérez Cano Patricia , Álvarez Orozco Dolores Guadalupe , Samaniego Erazo Florípes del Rocío
Published: July 2023

El desarrollo de capacidades en innovación, creatividad, emprendedurismo y cultura solidaria hacen parte de las herramientas que desde la academia se pueden bridar y fortalecer para la formación en la vida y a lo largo de la vida. La presente investigación tiene como propósito identificar la percepción de los estudiantes de básica y media, sobre su nivel de desarrollo de las capacidades que contempla los factores mencionados y como estos se encuentran asociados a las condiciones sociodemográficas. Lo anterior se hizo a través de un estudio cuantitativo de alcance relacional, con diseño no experimental transversal, cuyos resultados permitieron identificar la percepción de los estudiantes en cuanto al nivel de desarrollo de los aspectos de cada factor y como estos se asociaban a las diferentes variables sociodemográficas.
Analisis Learning Obstacle Siswa pada Materi Pembelajaran Himpunan Siswa Kelas VII SMP Negeri 4 Sungai Ambawang
Authors: Purnama Septiana Dian , Fadillah Syarifah , Jamilah Jamilah
Published: July 2023

Abstrak
Penelitian ini adalah penelitian kualitatif dengan bentuk studi kasus, dimana peneliti ingin mendeskripsikan terkait hambatan belajar siswa kelas VII SMP Negeri 4 Sungai Ambawang pada materi himpunan. Untuk data pada penelitian ini seperti hasil telaah buku teks, hasil observasi, hasil wawancara siswa, dan hasil tes diagnostik. Dan sumber data pada penelitian ini yaitu guru bidang studi matematika dan siswa kelas VII A di SMP Negeri 4 Sungai Ambawang sebanyak 22 siswa. Selanjutnya untuk teknik pengumpulan datanya peneliti menggunakan studi dokumentasi, teknik observasi, teknik wawancara, dan teknik pengukuran. Adapun alat yang digunakan dalam mengumpulkan data seperti pedoman observasi, pedoman wawancara, tes, dan dokumentasi. Kesimpulan dari penelitian ini adalah guru masih belum memberikan konteks soal yang variatif kepada siswa, masih terdapat kekurangan pada situasi formulasi dan institusionalisasi dalam situasi didaktis. Selain itu siswa masih mengalami kesulitan dalam penulisan himpunan dan menyatakan notasi suatu himpunan. Selain siswa mengalami hambatan didaktis siswa juga mengalami hambatan epistemologi.
Abstract
This research is a qualitative research in the form of a case study, where the researcher wants to describe the learning barriers of class VII students of SMP Negeri 4 Sungai Ambawang on the set material. For the data in this study, such as the results of the study of textbooks, the results of observations, the results of student interviews, and the results of diagnostic tests. And the source of the data in this study were the teachers of mathematics studies and the students of class VII A at SMP Negeri 4 Sungai Ambawang as many as 22 students. Furthermore, for data collection techniques, researchers used documentation studies, observation techniques, interview techniques, and measurement techniques. The tools used in collecting data such as observation guidelines, interview guidelines, tests, and documentation. The conclusion of this study is that the teacher still does not provide varied contexts to students, there are still shortcomings in the formulation and institutionalization situation in a didactic situation. In addition, students still have difficulty in writing sets and stating the notation of a set. In addition to students experiencing didactic barriers, students also experience epistemological barriers.
Challenges in Teaching and Learning English Fiction: Insights from Undergraduate Students at a Public University in Pakistan
Authors: Shaikh Dr. Ghazal , Shabir Shaikh Tania
Published: July 2023

The current study has investigated students’ preferences to literary texts in an undergraduate literature course at a public sector university in Pakistan. Guided by reader-response theory, this study’s data was supplied by 52 participants. Firstly, anonymous and voluntary feedback was collected from 52 undergraduate students of English Literature. Secondly, semi-structured interviews were conducted with 15 participants. The data were analyzed using thematic analysis. The findings reveal that students’ personal life experiences play a significant role in determining their preference for novels in their curriculum. Most students based their preference of novels on their own moral code so much so that they disliked novels that did not fit their moral standards suggesting that they should be removed from the curriculum. These results are important for curriculum designers and researchers of literature.
Critical Review of Blue Justice and China-Pakistan Economic Corridor (CPEC)
Authors: Aijaz Urooj , Zaman Commander Qaiser , Daud Butt Dr. Hassan
Published: July 2023

The research intends to critically review the newly emerged phenomenon of blue justice and the China-Pakistan Economic Corridor (CPEC). The study may be helpful to policymakers in Pakistan and China since it can shed light on how blue justice can be incorporated into the design and execution of CPEC projects to promote sustainable development. To achieve blue Justice in Pakistan, several challenges need to be addressed such as overfishing, habitat destruction, climate change, and the marginalization of small-scale fishers. The China-Pakistan Economic Corridor (CPEC) is a major infrastructure development project that includes a range of blue initiatives to promote economic growth and blue justice and development in Pakistan. Governments and policymakers must prioritize sustainable ocean development to preserve marine ecosystems' long-term well-being and productivity. This may be accomplished by adopting laws that encourage the creation of renewable energy sources, decreasing ocean plastic waste, and using sustainable fishing methods.
Experiences of English Language Learners about Using Quizizz for Learning and Language Achievement in ESP Classes
Authors: Abbasi Muhammad Hassan , Aftab Mariam , Farshad Muhammad
Published: July 2023

In post-Covid-19 era, digital education has become the new norm. Therefore, teaching and learning English language skills using effective online teaching pedagogy, interactive activities, online assessment and digital feedback have improved. Hence, game-based learning applications are being introduced for learners for acquiring English Language skills in face-to-face classes. Quizizz is the most widely used application for teaching and learning the English language in the digital world. Therefore, this study aims to explore English language learners' perceptions and experiences about learning and English language achievement through the Quizizz platform in ESP classes. The target population of the study includes BS Cyber Security undergraduate English language students being enrolled in an ESP course. Qualitative case study design has been utilized to collect data using 5 focus-group interviews having ten participants in each group. The data from the focus group interviews was transcribed and analyzed using thematic analysis. The findings reported that the Quizizz tool provides a motivating and engaging learning atmosphere for learning, testing, evaluation and feedback from English Teacher. Also, it enhances opportunities for student's language achievement by peer-collaboration, competition and game-based mode of language learning platform. Overall, utilizing Quizizz digital application in the physical classroom enables the students to become self-dependent and practice their language skills for enhanced language achievement.
Internalization of Islamic Moderation Value in Mathematics Problem Solving
Authors: Nafi'an Muhammad Ilman , Ahmadi Bagus , Muttaqin Muhammad Ngizzul , Afifah Dian Septi Nur
Published: July 2023

Several studies have discussed the internalization of Islamic values in mathematics, including Islam and mathematics, internalization of Islamic values in mathematics learning with analogy strategies, mathematical analysis of the philosophy of the Quran, the secret of numbers in the Qur’an. However it has never been discused abaout the internalization of Islamic moderation values in mathematical problem solving. So this research is needed. Moreover, the phenomenon of Islam in Indonesia is currently shifting away from the image of moderate Islam and into a harsher conservative ideology. This is more worrying because it has entered the realm of education. For that it is necessary to internalize the value of Ilamic moderation in mathematical problem solving. One of the strategies that can be done to instill religious moderation values in mathematical problem solving is the analogy strategy. Facts, concepts, and principles in mathematics can be used a analogy to instill religious moderation values. In this study, describe some examples of the application of analogy strategies for internalizing Islamic value. This study uses the library method. The data obtained were publications of research artcles in scientific journals. The analyed articles include three stages, organizing, synthesizing and identifying. The results of data analysis show that the value of tasamuh in mathematics learning can be done through open ended problem solving. The characteristics of open ended problem is problem that have more than one solution and answer  tolerance, so each student may have different and equally correct solutions and answers. This is in accordance with the principle of tasamuh value in Islamic moderation. Therefore, on classroom learning, the values of tasamuh can be implemented through open ended problem.
The Influence of Social Media Usage and Political Behaviors among Adults
Authors: Jain Lalitank , Pandey Vyomkesh
Published: July 2023

This research article examines how social media influences how young adults engage in politics. The study examines the connection between political behaviour and social media use. The study was carried out using a survey that was given to a sample of young adults between the ages of 18 and 29. Regression analysis and descriptive statistics were used to analyse the survey results. The results show that young adults' political engagement is significantly impacted by their use of social media. According to the findings, young adults who use social media are more likely to be politically active and have a deeper understanding of politics.
Perception of Taxpayers Regarding New Income Tax Structure
Authors: Ekaspreet Kaur Rekhi  , Abhineet Saxena
Published: July 2023

Taxes are a crucial source of funding for government operations and one of the factors that determine a nation's ability to prosper economically. Taxes are monetary or other obligations that must be paid for a government to function. In India, taxes are divided into direct and indirect taxes, and they can be paid in cash or in the labor equivalent. Unlike indirect taxes, which affect disposable income indirectly. Income tax is a significant source of money and a powerful tool for reducing economic inequality. A tax levied on people or organizations that have different levels of income or taxable income is known as an income tax. The tax that the income tax division collects for the central government. India's tax-to-GDP ratio stood at 17–17.5 percent up till 2018–19. In India, the overall amount of taxes paid makes a significant contribution. By the end of January 2020, the government had received Rs. 7.52 lakh crore in direct taxes. Although while the Indian tax system has undergone significant improvements, it is still very far from being ideal. Many issues, including tax evasion, illicit income, and the existence of an analogous economy, show that the Indian tax system needs important reforms in the near future to address all these issues. The new income tax structure will help those who make modest investments. With the new tax system's seven lower-income tax slabs, everyone paying taxes without claiming tax deductions can benefit from paying a reduced rate of tax. The standard deduction benefit is extended to the new tax regime as well as the increase in the refund limit to Rs. 7 lakhs under the new income tax structure. The highest surcharge rate under the New Tax Regime has been decreased from 37% to 25%, making this choice the default tax regime. This study's objective is to investigate how taxpayers perceive the new income tax system based on four factors: tax compliance, tax awareness, tax evasion behavior, and tax complexity. Both the questionnaire approach and the descriptive analysis approach are utilized while gathering primary data. In this study, both secondary and primary data are utilized.
Estágio supervisionado em gestão escolar no Centro Pedagógico da UFMG: desafios e perspectivas para colégios de aplicação
Authors: Chaves Luiza Santana , Sala Marcos Elias
Published: July 2023

O Centro Pedagógico da Universidade Federal de Minas Gerais - CP/UFMG -, no contexto de Colégio de Aplicação, se posiciona como campo de observação, sistematização, análise, elaboração e implantação de itinerários formativos de diversos profissionais da educação. Dentre eles, destacamos os gestores escolares que atuam no âmbito pedagógico e administrativo, eixo necessário às práticas docentes contemporâneas. O objetivo central deste trabalho é apresentar o estágio supervisionado em Gestão Escolar no CP/UFMG como forma de fomentar, tanto nos gestores-orientadores, quanto nos estagiários, uma análise crítico-reflexiva da estrutura organizacional da escola. Nesse sentido, elencamos, descrevemos e analisamos as atividades teórico-práticas vivenciadas pelos estagiários no CP/UFMG voltadas para a gestão administrativa e pedagógica do espaço escolar. Partindo dessa premissa, introduzimos aos estagiários reflexões e experiências que demonstram o exercício democrático da gestão colaborativa e as responsabilidades advindas da democratização das instâncias colegiadas; os desafios e as possibilidades da reconstrução conjunta do projeto político-pedagógico e do regimento interno com a comunidade escolar; a importância da parceria entre diretor e vice-diretor como interlocutores e agentes de transformação no diálogo com as instâncias colegiadas e a comunidade escolar de forma ampla. Como conclusões do percurso experimentado como orientadores e supervisores de estagiários em gestão escolar, destacamos as possibilidades de analisar sob novas lentes e perspectivas a realidade do trabalho que a direção de um colégio de aplicação enfrenta no desempenho de sua função profissional.
Penyelenggaraan Pemolisian Partisipatif di Polres Gresik Guna Meningkatkan Kinerja Penegakan Hukum dalam Rangka Memperkuat Kembali Kepercayaan Masyarakat
Authors: Ardilestanto Wikha
Published: July 2023

Pemolisian Partisipatif sebagai model alternatif dari pemolisian tradisional yang cenderung reaktif dan bertumpu pada penegakan hukum. Pemolisian partisipatif yang diterapkan Polri melalui strategi dan transformasi organisasi dinilai efektif dalam memperkuat komunikasi kemitraan yang setara antara Polri dengan masyarakat dalam mengurangi rasa takut akan kejahatan dalam rangka memperkuat kembali kepercayaan masyarakat kepada kepolisian. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa implementasi kebijakan melalui strategi Pemolisian Partisipatif dapat menjadi strategi yang tepat guna memperkuat pengekan hukum atas segala bentuk kejahatan yang berada di bawah wilayah hukum Polres Gresik. Strategi partisipatif policing perlu diimplementasikan oleh Polres Gresik agar mampu menganalisis pemecahan masalah dalam rangka memperkuat kembali kepercayaan masyarakat.
Empowerment of Millennial Farmers in Increasing Farmers Welfare in the Industrial 4.0 Era and Towards the Society 5.0 Era
Authors: Zulpardiasyah Zulpardiasyah , Eko Budi
Published: July 2023

Indonesia as an agricultural country seems to be disappearing soon, but this situation is supported by the decline in the number of young farmers due to the subsequent activation of farmers. This research aims to improve welfare and create digital technology innovations in the role of young entrepreneurs in the millennial agricultural community. The method used is a literature review study method with a qualitative approach. The literature review method was chosen because it can be seen from the location of data collection. Based on the research results, revolution means very fast change. This revolution began with the Industrial Revolution 1.0 which was marked by the creation of the steam engine. This means the emergence of tools that change the power of humans and animals. Finally, Industry 4.0 has arrived. It is characterized by intelligent engineering, human-machine connectivity, and the Internet as the foundation of progress. Some call the Industrial Era 4.0 an era of turmoil.
The Effect of Compensation, Job Satisfaction and Career Development on Performance of Manpower and Transmigration Services in West Kutai District
Authors: Hosanty Lidia , Made Agung Ida Bagus , Musmuliadi Musmuliadi
Published: July 2023

The organization is a complex entity that seeks to allocate human resources to achieve goals fully. The role of human resources in organizations that adhere to a profit and non-profit service system is crucial because, without human help, any form of technological equipment and any sophisticated equipment owned by the organization will not be able to function optimally. This study aims to determine the effect of compensation on the performance of the employees of the Manpower and Transmigration Office of West Kutai Regency, the impact of job satisfaction on the performance of the employees of the Manpower and Transmigration Office of West Kutai Regency, the influence of career development on the performance of the Manpower and Transmigration Office of West Kutai Regency, the effect of the most dominant impact on the performance of the Manpower and Transmigration Office of West Kutai Regency and the effect of compensation, job satisfaction, and career development together on the performance of the employees of the West Kutai Regency Manpower and Transmigration Office. This study uses quantitative. Sources of data used in this study are primary data and secondary data. This research procedure involves interviews, questionnaires, and a literature study. The results of testing the t-test hypothesis significantly affect compensation on the performance of the Manpower and Transmigration Office of West Kutai Regency employees. Balance has a positive effect, which means employee performance will increase if payment is carried out on time.
Impact of Product Quality and Brand Image Towards Buying Decisions with Buying Interest as Mediation Variable
Authors: Febrianti Wenty , Hasan Rifqi
Published: July 2023

This research was conducted to find out empirical evidence of the role of buying interest in mediating product quality and brand image on purchasing decisions in the millennial generation in the Central Jakarta area, there is the online shop Matahari.com. The analysis method in this study uses structural equation modeling (SEM), sample of 225 respondents, the sampling technique refers to the calculation of Hair which is used for research with SEM analysis. The results showed that 1) Product quality had a positive and significant effect on buying interest, 2) Brand image had a positive and significant effect on buying interest. 3) Product quality has a positive and significant effect on buying decisions. 4) Brand image has a positive and significant effect on buying decisions. 5) buying interest has a positive and significant effect on buying decisions. 6) Product quality has a positive and significant effect on buying decisions through buying interest. 7) Brand image has a positive and significant effect on buying decisions through buying interest. So that in order to increase consumer buying interest in order to improve buying decisions, Matahari management needs to maintain product quality and brand image of Matahari.com,  Matahari must continue to innovate both in terms of quality control through product specifications and pay attention to reviews from consumers, and control suppliers so as to create brand loyalty. in the eyes of consumers and always prioritizes technology in all promotional activities, especially to attract the millennial generation. The novelty of this research is to measure indicators per dimension of exogenous and endogenous variables by collaborating with mediating variables through structural equation modeling (SEM) data analysis.
Special Courts for the Settlement of Regional Head Election Disputes in the Context of Realizing the Principle of Legal Certainty and Orderly Governane
Authors: Rorano S. Abubakar Abd. Rahmattullah , Suganda Atma
Published: July 2023

Law Number 12 of 2008 violates the 1945 Constitution of the Republic of Indonesia. Article 157(1) of Law Number 8 of 2015 stipulates that the settlement of disputes over the results of direct regional head elections is under the jurisdiction of a special court, but until the establishment of a special court, the Constitutional Court still has the power to resolve disputes over the results of direct elections. The results of the research are expected to be able to answer constitutional issues in Indonesia, especially regarding the urgency of the establishment of a special court for the election of regional heads and the extent to which the design model for special courts for the election of regional heads is in order to ensure the quality of democracy. In addition, as a discourse for students who are in the field of Constitutional Law, it requires constructive thinking. This research uses a normative juridical approach which emphasizes literature research. The portrait of dispute resolution on the results of regional head elections continues to experience dynamics along with interpretations of the institutionalization of regional head elections as part of the general election regime or not.
Analysis of the Effect of Self-Efficiency Mediation and Organizational Commitment on the Influence of Culture of Performance and Employee Satisfaction
Authors: Laura Simbolon Netty , Satriyo Priyonggo Budi
Published: July 2023

A company cannot develop optimally if it is not fully supported by qualified and advanced human resources within the company, including PT Sarana Lintas Caraka. The purpose of this study was to examine the mediating effect of self-efficacy and organizational commitment on the effect of organizational culture on employee performance and job satisfaction at PT Sarana Lintas Caraka. The research method used in this research is quantitative with Partial Least Square (PLS-SEM) technique and assisted by software SmartPLS 3.0The researcher chose the census technique in the sampling technique, namely all members of the population (all PT Sarana Lintas Caraka) were used as samples in this study to examine the mediating effect and the direct influence of the related variables. The results of this study indicate that there is an influence of organizational culture on employee performance, the influence of organizational culture on employee job satisfaction, the influence of self-efficacy on employee performance, self-efficacy has no effect on employee job satisfaction, organizational commitment does not affect employee performance, the influence of organizational commitment on employee job satisfaction, self -efficacy is able to mediate the influence of organizational culture on employee performance, self-efficacy is not able to mediate the influence of organizational culture on employee job satisfaction, organizational commitment is not able to mediate the influence of organizational culture on employee performance, organizational commitment is able to mediate the influence of organizational culture on employee job satisfaction. The method of determining the number of respondents' eligibility uses the Hair Method which states that the respondent may be 5 to 10 times the number of indicators of research variables.
Effect of Relaxation Therapy on Anxiety Level and Breast Milk Production in Pregnant and Postpartum Mothers: Systematic Literature Review
Authors: Ayu Muthiatulsalimah Mutiara , Endang Pujiastut Rr Sri , Santjaka Aris , Runjati Runjati
Published: July 2023

Anxiety in pregnant and postpartum women can affect the condition of the mother and baby. Psychological stress can influence the hypothalamus and pituitary gland to secrete Adrenocorticotropic Hormone to produce cortisol. The amount of cortisol is high, resulting in inhibited milk production. Relaxation therapy is able to stimulate the milk ejection reflex more efficiently than standard practice in health care facilities which only focus on optimizing body functions, without involving the mind and soul. This review conducted a systematic review to evaluate the effect of interventions using Relaxation Therapy in increasing breast milk production. A literature search was conducted using the PRISMA guidelines including studies of relaxation therapy interventions during the pregnancy and postpartum period. Using a literature keyword search strategy, 718 studies related to relaxation therapy in pregnant and postpartum women were found and 25 studies were eligible for inclusion in the analysis. A total of 10 studies on anxiety in pregnant women, 5 studies on anxiety in postpartum mothers, 3 studies on cortisol hormone levels, 5 studies on breast milk production and 2 studies on prolactin hormone levels. These studies were conducted in Malaysia, France, England, Greece, Korea, Turkey, America, Taiwan, Iran, Indonesia, Spain, Denmark and India. The samples analyzed were 1,608 pregnant women and 1227 postpartum women. Based on the results of a review, Relaxation Therapy in the form of Hypnobreastfeeding and Music Therapy is effective in stimulating the production of breast milk and prolactin hormones in postpartum mothers. Hypnosis, Music Therapy and Benson's relaxation technique were associated with a significant reduction in anxiety levels as indicated by an increase in PSS scores and a decrease in salivary cortisol.
The Effectiveness of the Combination of Snakehead Fish Extract and Acupresure on Albumin Conditions and Blood Pressure of Pregnant Women with Preeclampsia
Authors: Wigya Mahanani Shandy , Mardiyono Mardiyono , Djamaluddin Imam , Handayani Handayani
Published: July 2023

One of the causes of maternal death is preeclampsia. Preeclampsia and eclampsia are caused by factors that decrease serum albumin (hypoalbuminemia) which causes a decrease in intravascular hypovolemic pressure. This study aimed to evaluate the effectiveness of snakehead fish extract and acupressure on albumin levels and blood pressure in pregnant women with preeclampsia. The research method is a non-randomized pretest-posttest control group design study and was conducted at a health center in Central Java, Indonesia. A sample of 30 subjects; 15 subjects in the experimental group, and 15 subjects in the control group. The experimental group was given snakehead fish extract 2x 500 mg every day for 14 days and acupressure at points GV 20, Li 3, and Ki 3 6 times for 14 days. Systolic and diastolic blood pressure measurements were performed on day 1 and day 14. Data analysis used paired parametric t test. The results showed that snake head extract and acupressure for 14 days had a significant decrease in diastolic from 12 mmHg to 10.66 mmHg (p=0.000), while in the control group there was no decrease in systolic blood pressure of 0.667 (p=0.670) and systolic blood pressure was 0.667 (p=0.670). pressure 0.667 (p=0.670). diastolic 2.66 p=0.041. In the experimental group there was an increase in albumin levels of 1.12 (p = 0.000. In the control group, albumin levels were -0.14 before and after the measurement did not affect albumin levels with a value of p = 0.082. Giving snakehead fish extract and acupressure at the KI 3 point, LV3, and GV 20 were effective in increasing albumin levels and lowering blood pressure in preeclamptic women.
Epistemology of Islamic Education in the View of Muhammad Sholeh Darat
Authors: Arbani Wahid , Nasution Khoiruddin , Hasyim Dardiri
Published: July 2023

This study aims to be able to understand and apply educational values ??in Muhammad Sholeh Darat's view, so that ongoing education becomes more meaningful, not capital-oriented and only material-oriented. The method used in this research is descriptive-explanative research, where the author tries to describe first how the basic construction of Islamic education epistemology, context and situation behind Muhammad Sholeh Darat. Based on the results of the epistemology of Muhammad Sholeh's educational thought, it is carried out through three main elements, namely: riyadhoh (spiritual practice), maqamat (stages of ascent of Sufism), and ahwal (Sufism experience). Riyadhah is an exercise of the soul in truth and sincerity in the context of istiqomah in worshiping Allah SWT. The mental development carried out in this guidance process is as exemplified and carried out by the Prophet Muhammad SAW. There are three forms of riyadhoh that can be done by a student to know Allah SWT through three activities, namely; seek knowledge, be consistent with sunnah practices, and always keep time.
The Effect of Leadership, Work Communication and Work Motivation on Employee Performance at Linggang Bigung District Office, West Kutai Regency
Authors: Liku Yohanes , Agung Dwijatenaya Ida Bagus Made , Musmuliadi Musmuliadi
Published: July 2023

The scope of this study aims to determine the effect of leadership and work communication on employee performance at the Linggang Bigung sub-district office, West Kutai Regency. This type of research is an associative quantitative research with the work unit under study being all employees of the Linggang Bigung Sub-district Office, West Kutai Regency. This study includes a population study with a population of 35 respondents. The validity and reliability test questionnaire before conducting research data. The test equipment used in this study uses classical assumptions, the method of data analysis used is multiple regression analysis, t test and f test are also carried out including the coefficient of determination test. The results showed that leadership partially had a positive and significant effect on the performance of the Linggang Bigung sub-district office employees, West Kutai Regency, work communication partially had a positive and significant effect on the performance of the Linggang Bigung sub-district office employees, West Kutai Regency and both variables had a positive and significant effect simultaneously. on the performance of the Linggang Bigung sub-district office employee, West Kutai Regency. from the results of the coefficient of determination test also obtained a value of 0.841 or 84.1%, meaning that leadership and work communication are able to explain the effect on employee performance while the remaining 15.1% is influenced by other variables not examined in this study.
Factors That Affect Employee Performance at The Manpower and Transmigration Office of West Kutai Regency
Authors: Suanto Edison , Agung Dwijatenaya Ida Bagus Made , Musmuliadi Musmuliadi
Published: July 2023

The development of science and technology in the last decade is amazing. This study aims to determine and analyze the factors of discipline, work environment, coordination and employee welfare that have a partial effect on employee performance at the Department of Manpower and Transmigration of West Kutai Regency and to find out how factors influence simultaneously on employee performance at the Department of Manpower. and Transmigration of West Kutai Regency. The design of this study was conducted using a qualitative and quantitative descriptive approach. This type of research is a survey, namely analyzing the facts and data needed to support the research discussion, in solving and answering the main problems proposed, namely: analyzing the performance of employees at the Manpower and Transmigration Office of West Kutai Regency. Based on the results of the analysis described previously, it shows that the level of employee performance at the Manpower and Transmigration Office of West Kutai Regency is significantly influenced by discipline factors, work environment, coordination, and employee welfare. Meanwhile, the independent variable that has the most dominant influence is the welfare variable.
Formulation of Lemongrass Extract Mouthwash (Cymbopogon Citratus) as a Non-Pharmacological Effort in Inhibiting The Growth of Bacteria That Cause Dental Caries
Authors: Fitri Purnama , Rasipin Rasipin , Suwondo Ari
Published: July 2023

Caries is a dental disease characterized by damage ranging from enamel, dentin, and pulp. Caries is caused by bacteria that stick to the teeth. The purpose of this study was to prove the effectiveness of lemongrass in inhibiting the growth of bacteria that cause dental caries. The pretest-posttest laboratory and field experiment consisted of a lemongrass mouthwash intervention group with concentrations of 33%, 36%, 39% and a chlorhexidine control group, each subject gargled for 2 minutes. Saliva was collected before and after gargling. The variables studied were the number of colonies and bacterial inhibition. The paired test of 36% (p=0.017) and 39% (p=0.006) concentration intervention groups was significantly different, while the chlorhexidine control group (p=0.091) was not significantly different. The organoleptic test results of the 36% lemongrass mouthwash had a dark brown color, slightly thick, the distinctive smell of lemongrass stems was still present, and the taste of mint. Based on this test, the most acceptable lemongrass mouthwash concentration is 36%. Giving a 39% lemongrass mouthwash formulation for 2 minutes effectively reduces the number of bacterial colonies that cause dental caries and the inhibition is better than the chlorhexidine control, while the 36% concentration is not significantly different from chlorhexidine.
Review of Restaurant Tax Compliance Control Through Electronic Cash Register (ECR) Based on Fiscal Machinery
Authors: Harfiasarie Heffy , Musmuliadi Musmuliadi , Djiu Agustinus
Published: July 2023

The implementation of the fiscal machine-based Electronic Cash Register (ECR) installation program carried out by the West Kutai Regency Government is interesting and important to examine to find out and review how it is implemented, what are the obstacles faced in the implementation of the fiscal machine-based ECR machine and the district government's efforts. West Kutai is facing the problem of installing an ECR engine based on the fiscal engine. This study identifies the implementation of ECR to be researched, the results of which are recommendations to the government of West Kutai Regency in terms of overcoming or controlling it so that this research is very useful for the academic community as a community in developing knowledge in supporting development. This study aims to review the implementation of restaurant tax compliance control through ECR,public interest (consumers) to eat at restaurants using the Electronic Cash Register (ECR) is increasing or decreasing and its effect on restaurant tax revenue receipts,obstacles encountered in the implementation and subsequent efforts with regard to ECR. In this study using a qualitative type of research, this research by using a qualitative approach triangulates to get suggestions or recommendations from research results, namely for the development of research loci in the Regional Revenue Agency (Bapenda) of West Kutai Regency as a practical significance and final conclusion which can be in the form of conceptualization or formation policy theory obtained from research as academic significance. To facilitate the research, data collection techniques were used, including: interviews, observation and documentation. After the data is collected, the data reduction process is carried out, the data presentation and the last process is drawing conclusions.