bluuebunny/crossref_metadata_2025 huggingface dataset:
PERBANDINGAN PRESTASI BELAJAR PADA MATERI METAMORFOSIS MENGGUNAKAN MODEL PICTURE AND PICTURE BERBANTUAN MEDIA PUZZLE DI KELAS IV
Authors: Maryemah Maryemah , Hasmy Ali , Setyaningrum Saumi
Published: March 2024

The purpose of this study is to describe: first, the learning achievement of students in metamorphosis material in Class IV Ulumuddin private elementary school who is not taught using the picture and picture model with the help of puzzle media for the 2021/2022 school year. Second, the learning achievement of students in metamorphosis material in grade IV Ulumuddin private elementary school who is taught using a picture and picture model with the help of puzzle media for the 2021/2022 school year. Third, the difference in learning achievement of students who are taught using a picture and picture model with the help of puzzle media on metamorphosis material in Class IV Ulumuddin private elementary school in the 2021/2022 school year.

             This study uses a quantitative approach with an experimental method in the form of a quasi-experiment. The research location is Ulumuddin private elementary school, Jalan Parit Leban, Punggur Kecil Village, Sungai Kakap District. The data sources are fourth grade students. The technique is in the form of measurement, documentation. The tools are in the form of a test/question sheet and a camera. Data analysis used instrument analysis, descriptive analysis and inferential analysis.

              The results of this study were concluded, namely: First, the learning achievement of students on metamorphosis material in grade IV Ulumuddin private elementary school who did not use the picture and picture model with the help of puzzle media for the 2021/2022 academic year obtained a learning achievement value with a percentage of 56.16%. Second, the learning achievement of students on metamorphosis material in grade IV Ulumuddin private elementary school who uses a picture and picture model with the help of puzzle media, obtained a learning achievement value with a percentage of (86.03%) in the category of Very High learning achievement. Third, the difference in learning achievement between students who are taught using the picture and picture model with the help of puzzle media and those who do not use the picture and picture model with the help of puzzle media can be shown with a significance level value of 0.000 which is smaller than 0.005 and it can be seen the magnitude of the effect of using the model. picture and picture with puzzle media, there is a learning achievement of 0.863% × 100% = 86.3%.
Investigar para el diseño. Apuestas críticas del giro dialógico en los proyectos de diseño
Authors: Castañeda Arredondo Erika Cecilia
Published: March 2024

En esta comunicación discurriré por dos momentos, el primero de ellos referido a la intención de formar a diseñadores sin apellidos de la UAM Cuajimalpa, como una característica definitoria de nuestro programa de licenciatura, lo que me permitirá proponer una reflexión sobre el diseño y la manera en que sus especializaciones disciplinares imponen “fronteras”, un arreglo matricialdisciplinar, que puede llegar a experimentarse como problemática, tanto en el campo profesional, como en la pedagogía del diseño; y un segundo momento donde abordaré la noción de ”giro dialógico” como forma de romper esa condición disciplinar y priorizar el diálogo en torno a un “tema generador” (cfr. Freire, 2005), que es aplicado en el proceso pedagógico de los proyectos terminales, concretamente, a través de algunos ejemplos de trabajos realizados por alumnos en dicha UEA de la licenciatura en Diseño de UAM Cuajimalpa.
Optimizing transformational leadership and knowledge management as keys to innovation
Authors: Prawira Negara Arif Bijaksana , Pradana Mahir , Silvianita Anita , Rubiyanti Nurafni , Madiawati Putu Nina , Nabila Farizka Shafa
Published: March 2024

This report intends to enhance the reviews on leadership literature by conducting a bibliometric study on 198 publications focused on transformational leadership research. These papers were published in the Scopus database between 1997 and 2023. Employing quantitative bibliometric analysis, the study aims to identify both current and prospective research trajectories pertaining to transformational leadership issues. To the best of our current understanding, there exists no scholarly investigation that examines the bibliographic data pertaining to transformational leadership domains. Therefore, this work represents a distinctive and original contribution to the existing body of literature. This study additionally offers a comprehensive examination of the patterns and paths inside a visual and schematic framework for the investigation of this subject matter. This may facilitate researchers in comprehending the prevailing patterns and prospective avenues for research, so empowering future authors to carry out their investigations with greater efficacy. There exists a number of underexplored themes or subjects pertaining to transformational leadership matters, such as knowledge sharing, leadership styles, digital transformation, innovative work behavior, competitive advantage and digital transformation. This discovery offers useful insights into the heterogeneous nature of this area across multiple disciplines.
Response of cucumber cultivars to organomineral fertilizer rate in rainforest savannah
Authors: Kasali Asimiu Olusegun , Makinde Eyitayo Adekunle , Bodunde Jacob Goke , Sobukola Olajide Philip , Falaiye Olamide Oluwatosin
Published: March 2024

Organomineral fertilizer is used to improve and ameliorate the supply of nutrients in soils. Right and adequate application of fertilizers are determinants of its nutrient supply efficiency, which in turn enhances the vegetative growth and yield of cucumber. Field experiments were conducted at the Research Farm of the Federal University of Agriculture, Abeokuta, Nigeria, to assess the effects of variety and rate of organomineral fertilizer on cucumber growth and yield. Trials were conducted from June to August 2019 and repeated from September to November 2019. The cultivars were Poinsett, Greengo, and Monalisa. The rates of organomineral fertilizer were 0, 2.5, or 5.0 tons. ha−1. The treatments were replicated three times. Cucumber vegetative characters, yield, and yield components were studied. ‘Greengo’ produced the most leaves, followed by ‘Monalisa’; ‘Poinsett’ produced the least. Application of 5.0 tons. ha−1 organomineral fertilizer produced the longest vines and fruits. ‘Greengo’ had the earliest days to 50% flowering, followed by ‘Monalisa’; ‘Poinsett’ had the most days to 50% flowering. Plants treated with an application of 5.0 tons. ha−1 organomineral fertilizer attained 50% flowering in 29 days, but in 30 days with an application of 2.5 tons. ha−1 organomineral fertilizer; the control treatment attained 50% flowering in 33 days. Application of 5.0 tons. ha−1 organomineral fertilizer produced the longest fruits, thicker fruit diameter, and highest fruit yield compared with 2.5 and 0 tons. ha−1 of organomineral fertilizer treatments. The Greengo variety with application of 5.0 tons. ha−1 of organomineral fertilizer is recommended for optimum growth and yield in south western Nigeria.
SEBERAPA MASIF PENGHINDARAN PAJAK MELALUI HARGA TRANSFER DAN TATA KELOLA PERUSAHAAN YANG TERDAFTAR DI BEI?
Authors: Veronika Vera , Wardhani Rulyanti Susi , Erwandy Erwandy
Published: March 2024

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.
PENGARUH INFORMASI AKUNTANSI BIAYA DAN CSR TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN
Authors: Sabrina Zafirah Nur , Hidayat Agus Taufik
Published: March 2024

This research aims to determine the effect of cost accounting information proxied by production costs and CSR disclosure on company value as proxied by Tobin's Q. The company that is the object of this research is a food and beverage sub sector manufacturing company listed on the Indonesia Stock Exchange (BEI). The sample in this study consisted of 11 companies using purposive sampling. The analysis model used in this research is a multiple linear regression analysis model. The t-test results show that the production cost variable has a negative effect on company value. Additionally, it is found that CSR disclosure also exhibited a negative correlation with company value, implying that companies engaging in more CSR activities may not necessarily witness a commensurate increase in their valuation. These outcomes contribute valuable insights into the complex dynamics between cost accounting, CSR practices, and corporate value in the context of the examined food and beverage sub sector on the Indonesia Stock Exchange.
Success Factors Associated with Frugal Business Modelling: An Exploratory Factor Analysis
Authors: Martin Tettey Nartey Jnr
Published: March 2024

The research conducted in this study focused on exploring the success factors associated with frugal business modelling in the context of agribusinesses. The study employed a cross-sectional survey design and targeted managers and operational staff working in agribusinesses affiliated with the National Association of Seed Traders of Ghana (NASTAG). The collected data underwent a series of statistical analyses, including exploratory factor analysis, principal component analysis, and varimax rotation. These analyses were performed on the questionnaires, which contained variables assessing the success factors related to frugal business modelling. The findings of the study revealed several success factors that aid frugal business modelling in Ghana. These success factors were categorised into six factors: coordination, information and dissemination, regulation and supervision, funding, service delivery, and the institutional framework. These factors emerged after applying exploratory factor analysis, principal component analysis, and varimax rotation techniques. Together, these six factors accounted for 77.9% of the explained variance in the data. The identified success factors have both theoretical and practical implications for enhancing the sustainability of agribusinesses. They provide valuable insights into the specific areas that need attention and improvement to promote the long-term viability of agribusiness operations. However, despite the significance of these findings, the study also recommended the exploration of longitudinal studies. Conducting longitudinal research would provide an understanding of specific policies, regulations, and supportive measures needed to promote the adoption of frugal business models to create an enabling environment for their implementation.
General Insights into Higher Education Dynamics: Understanding Challenges and Exploring Implications for Moroccan Universities
Authors: Said Ouboumerrad
Published: March 2024

Higher education has always been the backbone of the academic enlightenment of civilizations. It is the impulse behind scientific discovery and the building block of sound economies. It is also the thrust of progress that drove developed countries to discover new inventions and invade outer space. It is the path that provided humanity with answers to thrilling enigmas that were far-fetched realities in the past. However, how to improve higher education has always been the subject of a heated debate and often resulted in baffling matters. This article delves into the pressing concerns within higher education, focusing on the challenges faced by Moroccan universities. The discourse navigates through multifaceted issues impacting academia and elucidates their broader implications. A comprehensive literature review encapsulates these challenges, shedding light on their intricate interplay and potential ramifications. By synthesizing diverse scholarly perspectives, this brief yet incisive review aims to offer insights into the complex landscape of higher education, guiding discussions and prompting strategic considerations for the enhancement of Moroccan universities in the evolving global educational milieu.
Drivers of Employee Engagement in the Nigerian Public Media Sector
Authors: Dr. Ifeanyichukwu Ojeka Ukonu  , Ikoro, E. I  , O.O Ukoha
Published: March 2024

While much has been written on employee engagement, this research was prompted by the dearth of data on drivers of employee engagement in Nigerian public media corporations. Consequently, drawing on relevant literature, eight drivers of employee engagement viz. Leadership, Communication, Compensation/Recognition, Learning and Development Perceived Organisational Support (POS), Career Development, Job Crafting and Work Environment were selected. A mixed methodology research design involving both quantitative and qualitative techniques was used to generate data extracted from the expanded Gallup Q12 questionnaire. The data generated was analysed using mean, ranking method, regression analysis, Kendall tau-b correlation, and thematic content analysis. Empirical findings showed that the eight elements were predictors of employee engagement in the study population, with Perceived Organisation Support being the highest predictor, followed by Compensation and Rewards, Work Environment, Job crafting, Leadership, Communications, Career Development, Learning and Development (β=0.245, 0.223, 0.220, 0.214, 0.176, 0.142, 0.116 and 0.110) respectively and adjusted R2 was 0.998; P<0.0001. The study findings revealed a great need for the government as an employer of labour to devote more attention to the drivers of employee engagement in the workplace to achieve improved performance and efficiency.
The Moderating Effect of Liquidity on the Relationship between Expenditure and Financial Performance of SMEs in Indonesia
Authors: Okie Setya Ardiastama  , Johan  , Wilson Edizon Manafe  , Farah Margaretha Leon
Published: March 2024

Small and medium-sized businesses (SMEs) have emerged as one of the key engines of the country's economy by conducting autonomous business operations on their own and in alliance with other businesses across a range of industries. SME actors must employ strategies that can help them understand how businesses can adapt and respond to drastic changes. This research aims to examine the influence of determining factors on the financial performance of SMEs moderated by liquidity. The independent variables in this study include accounting expenses, advertising expenses, liquidity, and working capital, while the dependent variable is financial performance. This research was conducted by collecting data from 31 SMEs in Indonesia listed in Pefindo25 index over a period of 5 years (2018-2022), using panel data regression models for analysis. The results of the study obtained are that the variables of accounting expenditure, advertising expenditure, liquidity moderation on accounting expenditure, and working capital have a significant effect on financial performance, while the variable liquidity moderation on advertising expenditure does not have a significant effect on financial performance.
The Impact of Remote Work on Employee Well-Being: A Neurological Analysis
Authors: Dr. Zoe Wyatt
Published: March 2024

In a world where the boundaries between work and life have become increasingly fluid, understanding the multifaceted impact of remote work is essential for fostering a productive and healthy workplace. This article examines the ever-evolving landscape of remote work and its impact on employee well-being, analysing current research and trends to explore the relationship between neurological responses and working from home. Current research underscores the enduring prevalence of remote work, simultaneously illuminating its potential to enhance productivity for some while casting shadows of isolation and burnout for others. This article, through a comparative analysis of existing research and current trends, aims to shed light on the unique neurological responses evoked by remote work when contrasted with traditional office environments. It further provides strategies and interventions for individuals and organisations aiming to harness the potential of remote work while safeguarding the mental health and well-being of their employees.
Analysis of the profile of mothers and children with intrauterine exposure to HIV born in a maternity of tertiary public hospital in southern Brazil
Authors: Stefli Nathalia , Mendes Luis Fernando , Rossoni Andrea , Tahan Tony , Gabardo Betina , Hirose Tatiane
Published: March 2024

Objetivos: avaliar o perfil das crianças expostas intraútero ao HIV, nascidas em hospital terciário do Sul do Brasil, descrever a prevalência de crianças classificadas como alto risco e a taxa de transmissão vertical nessa população. Metodologia: estudo analítico-observacional transversal. Incluídas todas as crianças expostas ao HIV, nascidas em 2019 e 2020, no Hospital das Clínicas da Universidade Federal do Paraná. Dados foram coletados nos sistemas operacionais do hospital, prontuários físicos e SISCEL. Estudo aprovado pelo comitê de ética do hospital. Resultados: 142 pacientes foram incluídos no estudo. Dentre as progenitoras, 26,06% possuíam carga viral detectável no último trimestre de gestação, das quais 54,05% se encontravam acima de 1.000 cópias; 37,32% realizaram o diagnóstico durante a gestação; 40% das mulheres que receberam diagnóstico na gestação possuíam carga viral detectável no 3º trimestre (p=0,01). Das que possuíam carga viral detectável no 3º trimestre, 88,89% usaram de forma irregular ou não utilizaram TARV (p<0,01); 44,37% dos recém-nascidos foram enquadrados como de alto risco pelo protocolo vigente no período, enquanto seriam 63,38% pelo protocolo atual. A taxa de transmissão vertical foi de 1,41%. Houve 42,26% de perda de seguimento. Conclusão: a prevalência de transmissão vertical foi baixa, comparável à de países desenvolvidos. Pré-natal de qualidade, diagnóstico precoce e adesão à TARV são fatores modificadores dos índices de transmissão vertical do HIV pela redução da carga viral materna no 3º trimestre.
EVALUATION OF THE AVAILABILITY OF OUTDOOR SPACE TO SUPPORT EDUCATION AND ACTIVITIES AT THE DARUL FALLAH AGRICULTURAL ISLAMIC BOARDING SCHOOL, BOGOR
Authors: Ghaitsa Jannata  , Simangunsong Nur Intan , Fitri Rini
Published: March 2024

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Reforming the Federal Regulatory Review Process
Authors: Spalding Joanne , Restrepo Andres
Published: March 2024

For decades, the Office of Information and Regulatory Affairs (OIRA) has overseen the development of federal regulatory policies with a strong emphasis on benefit-cost analysis. Despite its conceptual appeal, this analytic tool consistently shortchanges environmental and public health protection, with especially negative consequences for environmental justice communities. In this article, we address some of those shortcomings, focusing in particular on the standard agency practice of arithmetically discounting regulatory costs and benefits that accrue in the future. We propose that the OIRA abandon this practice as it relates to non-market goods, such as human lives saved, and instead work toward a more flexible and holistic approach to regulatory review. In addition, we urge the OIRA to better address environmental justice concerns by placing greater emphasis on distributional and cumulative impacts, highlighting numerous analytic tools that the OIRA could use or adapt in service of that goal. Finally, we discuss ways in which the OIRA could foster a more inclusive and accommodating administrative culture—one more attuned to the needs of environmental justice communities—by reforming both its external and internal processes.
Inadequate Demonstration: EPA’s Latest Effort to Force a Clean Energy Transition on the Power Sector Rests on Technologies That Have Not Been Adequately Demonstrated
Authors: Loyola Mario
Published: March 2024

The Environmental Protection Agency's (EPA) proposed regulations of power plant carbon emissions under Section 111 of the Clean Air Act, which were proposed in May of 2023, raise a number of concerns. The proposed regulations target a transition in the U.S. power sector towards clean energy, relying heavily on Carbon Capture & Storage (CCS) and green hydrogen technologies to achieve nearly net zero carbon emissions from existing fossil fuel power plants. These technologies, however, do not seem to satisfy the Section 111 requirement that the Best System of Emissions Reduction (BSER) be adequately demonstrated at the scale and for the purposes envisioned by the EPA. The critique highlights a discrepancy between the EPA's proposed New Source Performance Standards and the statutory requirement that the BSER must be technically feasible and cost-effective. Concerns are raised about the potential for these regulations to unconstitutionally coerce state governments and to neglect the economic implications, including the potential rise in electricity costs and the environmental impact of shifting away from coal and natural gas. Additionally, the critique questions the EPA's interpretation of Section 111 as it may extend the agency's authority to significantly alter the American economy in the pursuit of addressing climate change. The warning is of a "disorderly transition" that might compromise the reliability and affordability of electricity supply, undermining efforts towards a sustainable low-carbon power sector transition.
An Unauthorized Renaissance? An Analysis of Artists’ Claims for Copyright Infringement Against AI Generated Art and Possible Defenses
Authors: Young Victoria
Published: March 2024

AI currently presents a novel issue in terms of copyright infringement, specifically AI generated art. Recently, a group of artists filed a class action lawsuit against several AI generated art companies. This comment evaluates the potential avenues the court may take. The artists allege these AI generated art companies directly infringed on their copyrighted works by making unauthorized copies of copyrighted works which they used to train their machine learning programs. A determination on whether AI generated art constitutes copyright infringement has not been made by the courts before. To bring a successful copyright infringement claim, a party must show proof of a valid copyright and actual infringement. Copying is considered an infringing act. There is currently a circuit split on whether downloading a copyrighted work constitutes copying. Should the court in the instant lawsuit follow the Seventh, Ninth, and D.C. Circuits, downloading unauthorized copies of copyrighted work to train machine learning programs would be copyright infringement. This comment evaluates a potential fair use defense the AI generated art companies may pursue and its viability. Lastly, the court may take into account policy considerations regarding innovation being stifled by AI generated art and unfair competition.
Keeping the Perpetual in Florida's Conservation Easements
Authors: McLaughlin Nancy
Published: March 2024

Hundreds of millions of dollars are being invested in the protection of the Florida Wildlife Corridor and other environmentally sensitive lands. One of the primary tools being used to accomplish this protection is the perpetual conservation easement, which is touted to landowners and the public as providing a permanent guarantee that the subject lands will never be developed. There is a very real danger, however, that perpetual conservation easements in Florida may not, in fact, be perpetual, and the protections put in place today will vanish over time—along with the public funds invested therein—as government and nonprofit holders “release” the easements in the face of economic, political, and development pressures. Florida landowners may also find themselves unable to benefit from the subsidies offered through federal tax incentive and purchase programs due to an inability to qualify for those programs, which mandate that strict limits be placed on the release or extinguishment of conservation easements. This Article raises the alarm regarding the potential lack of durability of conservation easements in Florida, and explains the significant disconnect between what landowners and the public are being told about the permanence of conservation easements and the realities of existing law. This article also seeks to address these problems by recommending two steps that should be taken now to ensure that perpetual conservation easements in Florida will, in fact, be perpetual: (i) revise Florida law to place clear limits on the extinguishment or amendment of perpetual conservation easements, as has been done in several other states, and (ii) draft conservation easements to make clear that the grantor, the grantee, and their successors in interest are bound by the easement terms. With hundreds of landowners reportedly waiting to grant perpetual conservation easements to protect the Florida Wildlife Corridor, the time to act is now.
Modeling and Programming of a Spiral Winding Cycle Using a Robotic Arm
Authors: Girn А. V. , Kalashnikov А. S. , Pikalov Y. Yu.
Published: March 2024

This article is devoted to solving the problem of manufacturing products from carbon fiber composite materials, which are obtained as a result of layer-by-layer laying of carbon fiber with impregnation of their binder components. This paper presents a description of the process of spiral winding of products on a cylindrical mandrel and the mathematical model, which takes into account the coefficient of friction and the necessary reverse zones in which the tape will not slip. The model is implemented as a Python program and is capable of simulating and visualizing the step-by-step winding of a carbon tape on a cylindrical surface. It is possible to optimize the friction coefficient to ensure the tightest winding of subsequent passes. The program takes into account reverse zones, which are calculated taking into account the friction coefficient of the cylindrical mandrel. Based on the simulated winding process, a control program for the robotic arm is generated. The performance of the proposed model and its implementation was tested on a test bench with a robot.
Creation of a Software Tool with Elements of an Artificial Neural Network for Data Forecasting
Authors: Pichugin V. N. , Soldatov А. А. , Tyuryushova Е. R.
Published: March 2024

Currently, Russia is moving towards automating the collection of information from metering devices for heat, gas, water, electricity, etc. Technologies are being developed that allow transmitting data on resource consumption through various communication channels, both wired and on-air. There are already devices and devices that allow transmitting readings of electricity metering devices over existing wired communication networks, and this issue is being resolved at the legislative level, federal Law No. 522-FZ of 01.07.2020 has been adopted. The basis for the research is to save time and effort to obtain the necessary information to take into account the readings of electricity from substations, increase the speed of decision-making, to be able to predict the situation with big data to identify abnormal values and eliminate them (for example, identified data from electricity meters will reduce the time labor costs of accounting operators and economic losses of the energy supply company). The article proposes software methods for detecting data on electricity losses based on the use of artificial neural network algorithms and allowing to detect inconsistencies of commercial data readings of electric meters, which will reduce the commercial component of electricity losses. A verification calculation of an artificial neural network was performed for inconsistencies in the data on the transmitted electricity.
Pawn Agricultural Land (boroh) as Debt Guarantee in the Legal Perspective of Mu’amalah Fiqh in Sibio-bio village, East Angkola District, South Tapanuli
Authors: Ritonga Sylvia Kurnia
Published: March 2024

The practice of boro (pawning agricultural land) has been a long-standing tradition in Si bio-bio village which is detrimental to one of the parties, namely the pawnbroker, but it is still being carried out. Seeing this phenomenon requires an in-depth study of the legal aspects of muamalah fiqh. This article is a qualitative descriptive study to reveal the practice of pawning agricultural land (boroh) in the village of Sibio-bio which is then studied in Sharia law. Data collection techniques using observation techniques, interviews, and document studies. While the data analysis technique uses data triangulation, namely data collection, classification, and verification (drawing conclusions). The results of this study indicate that the pawning of agricultural land (boroh) was carried out by the people of Sibio-bio village due to the lack of a strong desire to save. The money obtained from pawning agricultural land is used for several needs such as building a house, children's education costs, child marriage costs, business capital, and buying vehicles. Regarding the legal status of pawning agricultural land (boroh) in the village of Sibio-bio, the clerics differed on the use of pawned goods (marhun), the Syafi'iyah explained that murtahin could use them, Malikiyah said murtahin could not control them, hanbilah clerics and Hanafiyah allowed it with Rahin's permission. The conclusion of this study is that pawning agricultural land is an act that is permitted, and the use of this land may be controlled by murtahin with permission from Rahin, and of course, it must be stated when the pawn agreement takes place
Islamic Legal Values in the Angkola Batak Community Marriage Onang-Onang Dance Tradition, Sumatra, Indonesia
Authors: Padil Simamora Padlan , Difia Madina Dinda , Adib Alfarisi Muhammad
Published: March 2024

The issue of customary law and Islamic law is always used with a social conflict approach in society. However, the occurrence of marriage in the Angkola Batak community is interesting and unique, there is a tradition of oanng-onang poems in the marriage procession which reflects socio-cultural values. This research uses a normative juridical research type with a statute approach, namely examining norms, both from the shari'a and customary law aspects, and a comparative approach, namely a comparative approach between customary law and shari'a and the source of legal material in the form of nash. The results of this study show that the meaning of the Onang-Onang poem is an expression of heart longing for the mother (parents) and her lover, but it is also used in happy situations, including traditional ceremonies and contains religious values contained during the onang-onang tradition procession. Meanwhile, the authors argue that the validity of the tradition is not only socio-cultural but the religious value in Islamic law is inseparable from the role of parents and family, as well as relatives who become educational spaces in instilling attitudes and behavior in line with Islamic teachings, namely Q.S. Luqman verse 17.
Implementation of Ex Officio Rights of Judges of the Kediri District Religious Court: An Analysis of Non-Cumulation of Divorce and Child Custody Rights
Authors: Muhammad Al Pani  , Sholehuddin Miftahus , Safia Niaz Noorjehan
Published: March 2024

This research highlights the phenomenon that occurred in the Kediri Regency Religious Court regarding the cumulation of lawsuits, it was found that there were still many parties who filed a pure lawsuit without filing a lawsuit in cumulation. The parties often only focus on the divorce lawsuit without including aspects regarding child custody, which can be cumulated according to Article 86 paragraph (1) of Law No.7 of 1989 concerning Religious Courts. The focus of this research is to find out why the parties do not cumulate the divorce lawsuit with child custody and the implementation of the ex officio rights of the judge of the Kediri Regency Religious Court. The research method used is juridical-empirical with a sociological juridical approach. Primary and secondary data were obtained through interviews and documentation. The results of the study concluded that some of the reasons the parties did not cumulate the lawsuit with child custody included ignorance of the parties regarding the cumulation of the lawsuit, the role of legal counsel, the existence of a prior agreement, focus on divorce priorities. Judges of the Kediri Regency Religious Court have applied the applicability of ex officio rights as a privilege owned by judges to impose decisions aimed at providing benefits, namely the fulfillment of the rights of those concerned. Judges can use ex officio rights in divorce cases to give the wife and children their rights such as iddah, mut'ah, madhiyah, and child maintenance. Judges cannot exercise ex officio rights in a contested divorce and cannot impose a decision that is not in the argument of the lawsuit such as a case regarding child custody because of Ultra Petitum Partium.
Apakah aggressive tax avoidance dipengaruhi oleh kapabilitas perusahaan di Indonesia ?
Authors: Ditasari Rollis Ayu , Haryanto Sendy Dwi
Published: March 2024

Tujuan dari penelitian ini adalah menganalisis pengaruh kapabilitas perusahaan (firm fize) terhadap aggressive tax avoidance yang diukur dengan GAAP ETR dan Current ETR. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI selama kurun waktu 2019 hingga 2022 sebanyak 143 perusahaan. Teknik sampel yang digunakan dalam penelitian ini adalah  purposive sampling. Sampel yang digunakan sebanyak 16 perusahaan.Metode pengumpulan data yang digunakan di dalam penelitian ini adalah metode content analysis dengan cara melakukan observasi atas laporan  keuangan. Metode statistik menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap Aggressive tax Avoidance yang diukur dengan GAAP ETR dan Current ETR, yang artinya bahwa perilaku perusahaan untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.
Faktor-Faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik pada Perusahaan Infrastruktur, Utilitas, dan Transportasi
Authors: Widiasmara Anny , Nurhayati Nurhayati
Published: March 2024

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh opini audit terhadap pergantian KAP, (2) Pengaruh ukuran KAP terhadap pergantian KAP, (3) Pengaruh pergantian manajemen terhadap pergantian KAP, (4) Pengaruh ROA terhadap pergantian KAP, (5) Pengaruh DAR terhadap pergantian KAP pada perusahaan  infrastruktur, utilitas, dan transportasi yang terdaftar di BEI. Populasi dari penelitian ini adalah semua perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di BEI periode 2017-2021. Sampel diambil dengan menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 22 perusahaan dari 92 perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di BEI tahun 2017-2021, sehingga data penelitian yang dianalisis berjumlah 110. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik. Perhitungan statistik data menggunakan aplikasi Statistical Package For the Social Science (SPSS) versi 24. Hasil penelitian ini menunjukkan bahwa opini audit, ukuran KAP, ROA, dan DAR tidak berpengaruh terhadap pergantian KAP pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia. Sedangkan pergantian manajemen berpengaruh terhadap pergantian KAP pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021.
Designing Supplementary Material "English for Culinary" for Vocational High School Students
Authors: Sofian Sofian , Jufenna Melissa
Published: March 2024

This research aims to design supplementary materials “English for Culinary” based on the text-based approach as teaching materials for Vocational High School students. The teaching materials were designed and developed based on English teachers’, students’ needs and the syllabus context. Each task is provided with task instruction in the form of individual, pair, and group work. There are some features in each lesson that can help the teacher and students to understand the materials and tasks in each lesson. Those features are learning goals, lesson focuses and language focuses. The methods-used in this research were analyzing, designing, and developing. The validation checklists revealed that the supplementary grammar materials were scored between adequate and excellent. This result shows that the supplementary grammar materials are useful. In addition, the supplementary grammar materials which were designed based on the result of interview data, students’ questionnaire, curriculum 2013 and syllabus review indicate that the supplementary grammar materials are workable as the teaching materials in SMK Negeri 5 Pontianak.Keywords: ADDIE Instructional Design, Supplementary Materials, Text- based Approach
Using Personalized Monopoly Board Games to Improve Students' Comprehension in Forming Comparatives and Superlatives
Authors: Astrida Theodora Filli
Published: March 2024

From a writing test done in the previous academic year, it was identified that students generally showed lack of understanding on the comparatives and superlatives form of adjectives. Students often mixed up and put them in wrong contexts. From the teacher’s reflection, it was found out that a more creative and active learning environment is needed to enhance the learning of comparatives and superlatives. Thus, the lesson was then improvised with the use of board games to promote active learning. This quasi experimental study was conducted to examine the effect of board games in forming the comparatives and superlatives. About 80 participants from SMP Bruder Pontianak were involved in this study. Finding showed positive result in the student’s achievement: 75% of the respondents in treatment group obtained better score compared to their pre-test results. Students also showed good responses toward its implementation. In conclusion, teaching comparatives and superlatives is effective to improve student’s understanding.Keywords: Monopoly board game, comparatives and superlatives, adjectives
Enhancing Eight Graders' Writing Skill Using POW+TREE Mnemonic Strategy and Picture Series (Action Research)
Authors: Kurniawan Heri
Published: March 2024

Writing English recount text is not an easy skill to study for most eighth grade students to do since it is considered a foreign language in Indonesia. Many students are unable to generate, organize ideas and translate ideas into a written-text. Such a difficulty to write was also described to the eighth graders of SMPIT AL-MUMTAZ Pontianak, especially Class D female students. To improve their writing skill, the researcher did the classroom action research. It aimed at improving students’ writing skill at recount text through POW+TREE mnemonic strategy equipped with picture series in two cycles. The participants involved 27 students from the eighth grade of SMPIT AL-MUMTAZ. To collect the data the researcher used observations, interviews, and tests. The mean in pre-test and post-test showed in a different score. The pre-test was about 69 in which the mean was unable to reach the school minimum passing grade (KKM) since it is 75 of the KKM. As soon as the researcher conducted treatment and did a post-test then, the students’ result test improved into 80 of the mean score. Therefore, it is suggested that POW+TREE strategy and Picture series can be used by English teachers as an alternative strategy and material to improve students’ writing skill.Key Words: Writing Skill, POW Mnemonic, TREE Strategy, Picture Series, Classroom Action Research.
Developing Extensive Reading Materials of Kubu Raya Folktales for Senior High School Students
Authors: Razida Razida , Sada Clarry
Published: March 2024

Due to the limited numbers of English books where students can read in the literacy program and teachers can use as reference in teaching English in the class, this present study aimed to develop reading material of Kubu Raya folktales for teachers. In conducting this research, the researcher adapted ADDIE model which used only four phases, namely, analyze, design, develop and implementation. The subject of this research was the grade X MIPA 1 students of SMA N 1 Sungai Kakap, Kubu Raya. Questionnaire and interview were conducted to gather the data from the school. The finding revealed that students were in need of English books that could increase their interest in reading in English with the culture that students were familiar with. Thus, this study developed extensive reading material in the form of a story book that consisted of ten stories from Kubu Raya folktales where students were mostly come from. It is recommended for the future research to evaluate the product developed in this study and to add more stories and cover more samples.Keywords: Extensive reading, Materials, Folktales
The Application of VLOG in Learning English
Authors: Suwanto Suwanto
Published: March 2024

In solving the students’ problem related to students lack of confidence in speaking English in transactional interaction materials (musts, prohibitions and appeals, the current research were aimed at knowing(1) how vlogs can improve transactional interaction speaking skills,(2) whether vlogs can improve transactional interaction skills, (3) what changes in students' attitudes after using vlogs. The research method is action. The research participants were VIIIA SMPN 8 Pontianak in 2019/2020. Data obtained through observation, field notes, video recordings, tests. The results showed that (1) vlog was able to increase the transactional interaction ability. The vlog process and stages are (a) expressing ideas, (b) making scripts, (c) producing,(d) video editing, (e) finalization. (2) Vlog can improve speaking ability. This is evidenced by the mean of cycle I = 72.41 and II = 77.59, completeness of cycle I = 51.72% and completeness of cycle II 72.41%. the average and the completeness increased by 7.15% and 20.69%. The advantages of vlogs are displayed attractively containing images, audio, text combined in a unified whole. (3) A change of attitude that can be observed is the emergence of courage to speak the increase of students’ confidence.Keywords: transactional interactions, vlog
Translation of idiomatic Expressions in “Looking for Alaska” into Indonesian
Authors: Juniarta Yayang , Sudarsono Sudarsono , Suhartono Luwandi
Published: March 2024

It is still a great debate whether a translator needs to substitute idiomatic expressions in the source with the idiomatic expressions in the target language. A translator plays a significant role in connecting the author and the reader. The present research examined the Indonesian translation of English idioms encountered in the novel of Looking for Alaska by John Green. This research employed a descriptive qualitative method. The data were sorted out from this novel as the corpus. There were 94 idioms encountered in the examined novel. The institutionalization-characterized idioms appeared the most frequent, and the least frequently employed idioms were characterized frozenness. The idioms were mostly translated through paraphrasing.Keywords: Idioms, translation, novel
Improving Vocabulary Mastery through Wordsearch Game
Authors: Sari Kartika , Sudarsono Sudarsono
Published: March 2024

The present research aims to improve vocabulary mastery using Wordsearch Game. It was classroom action research that covered the steps of planning, acting, observing, and reflecting, and it was done in two cycles. The research participants were the students of Learning Group VIII C in SMPN 9 Pontianak with 36 students. The data were collected using observation checklists, field notes and tests. The research found that students remembered all delivered words, and the score from Cycle 1 until Cycle 2 improved significantly.Keywords: Descriptive, Vocabulary Mastery, Wordsearch Game.
Improving Students’ Participation in Learning Vocabulary Through Experiential Learning Method
Authors: Fitri Januari , Regina Regina
Published: March 2024

The study was a classroom action research (CAR). The aim was to investigate how experiential learning method could improve the participation of the seventh grade students at SMPN 11 Satap Belimbing of vocabulary learning. The researcher used observation checklist, field note and vocabulary test to be used in two cycles in this research. This research result showed that the students in the first cycle were enthusiasm in activities, but the students still passive because it was a new method, in order that it continue to the next cycle.. The second cycle showed that the students were more active and energetic in the learning process. They also looked good attitudes and the class was comfortable and the brainstorming in the beginning of class well worked very well and the the class was controlled by teacher in applying experiential learning method. In short, the students had an increasing in participating the teaching and learning process through experiential learning method. In addition, the researcher recommended the experiential learning method can be applied in teaching vocabulary in the classroom.Keywords: Students’ Participation, Experiential Learning Method, vocabulary.
The Use of Tutorial Videofrom “Food& Cooking” Channel to Improve Students’ Writing Procedure Text
Authors: Sukma Nur Cahyati Melani , Rosnija Eni
Published: March 2024

The research was aimed to overcome students' writing procedure text problems. As the research subjects, the students in B class of SMP Negeri 18 Pontianak Academic Year 2020/2021 had difficulty constructing the ideas to write procedure text, consisting of goals, materials, and steps. Classroom action research was conducted by implementing tutorial videos from "Food & Cooking" channel as the learning media to help students overcome their problems. In this research, there were two cycles. The data gathered by using the checklist, field notes, and WhatsApp Messenger. The activity in this research is online learning through WhatsApp Messenger. The results of the data were analyzed descriptively. The students' writing procedure text was improved based on the data, and they become more active in the teaching and learning process. In conclusion, the students' writing procedure text problems had been solved using the tutorial video from "Food & Cooking" channel.Keywords: writing, procedure text, tutorial video