bluuebunny/crossref_metadata_2025 huggingface dataset:
Mechanosynthesis of β-Cr2N using BN as the nitrogen source
Authors: Martinez-Garcia A. , Navarro-Mtz K. , Lopez-Vazquez E. , Valera-Zaragoza M. , Juarez-Arellano E.A.
Published: October 2022

The mechanosynthesis of hexagonal chromium nitride (?-Cr2N) is explored by
the high-energy ball-milling of Cr and h-BN. The ?-Cr2N onset formation is
observed after 20 min of milling, although the complete reaction is achieved
at 100 min of milling. Two different 1Cr:1BN and 2Cr:1BN molar ratios were
evaluated, observing that the molar ratio plays an essential role in the end
products during mechanosynthesis. The products were characterized by XRD,
FTIR and Raman spectroscopy, thermal analysis (TGA and DSC), SEM, and
surface area (BET). A preliminary phase stability map vs. accumulative
energy (?Evaccum) has been constructed. The accumulative energy needed for
the complete ?-Cr2N formation is ?Evaccum > 720 kJ/g.
Evolution of the T1D Exchange Quality Improvement Collaborative (T1DX-QI): Using Real-World Data and Quality Improvement to Advance Diabetes Outcomes
Authors: Majidi Shideh , Rioles Nicole , Agarwal Shivani , Ebekozien Osagie
Published: October 2022

  

The T1D Exchange Quality Improvement Collaborative (T1DX-QI) is a framework used to systematically improve systems and processes. It was established in 2016 and has continued to evolve throughout the past 6 years (Figure 1). In health care settings, the T1DX-QI allows health care professionals, patients with type 1 diabetes, and families to be part of a process that evaluates and improves many areas of health care for everyone who touches the health care system (1). Learning health systems (LHSs) are systems in which “science, informatics, incentives, and culture are aligned for continuous improvement and innovation” (2). T1DX-QI is an LHS that is real-world data–enabled and now includes more than 45 pediatric and adult sites (Figure 2 and Supplementary Table S1). The T1DX-QI special article collection in this issue of Clinical Diabetes highlights T1DX-QI’s continued expansion and contributions to diabetes care. 
Gestión de la relación con el cliente (CRM) para el posicionamiento hotelero en la parroquia de Canoa, Ecuador
Authors: Lemoine Quintero Frank Angel , Pérez Mera Kevin Joel
Published: October 2022

La investigación persiguió el objetivo de desarrollar un estudio a la gestión de la relación con el cliente como estrategia de posicionamiento del sector hotelero. Es una investigación de carácter cualitativa y cuantitativa que desde su concepción en el estado del arte aporta a la búsqueda de la mejora continua de los servicios de alojamientos y a la satisfacción de sus clientes. Se empleó los métodos analítico-descriptivo para abordar desde el criterio del estado del arte a la realidad del contexto de la actividad de hotelera y su gestión en relación con los clientes que frecuentan el destino. Se utilizó un muestreo aleatorio estratificado debido a las características y especificaciones del servicio de alojamiento para una muestra de 75 turistas. El software estadístico SPSS v. 21.0 se aplicó con la finalidad de verificar las respuestas plasmada en el instrumento validado, donde la fiabilidad a través del Alfa de Cronbach fue de 0.86 reconocido como muy bueno. El 78.7% no percibió que la actividad de alojamiento no se preocupa por descubrir las necesidades del turista. La matriz Mckenzie accedió evaluar el posicionamiento de cada infraestructura de alojamiento y delimitó las estrategias pertinentes para cumplir con el objetivo propuesto.
Promoción y desarrollo de la empatía en el personal de enfermería: lectura de literatura infantil como estrategia
Authors: Pardo Báez Elsa Stella
Published: October 2022

Este artículo surgió como parte de un ejercicio pedagógico en clase del curso de Educación para la Convivencia en la Universidad de los Andes. Mediante este texto se plantea que la Empatía es una competencia socioemocional fundamental para promover relaciones más pacíficas en medio de contextos violentos o de dificultades como la enfermedad, la muerte, entre otras situaciones dentro del área de la atención en salud; todo esto bajo el contexto mundial y nacional marcado por la declaración de la Pandemia de COVID-19. El objetivo fue realizar un pilotaje de dos actividades prácticas con una de las nueve estrategias propuestas por el profesor Enrique Chaux donde se promueve el desarrollo de la empatía por medio de la lectura de literatura infantil. La metodología es cualitativa, cuya muestra fue de 15 aprendices del programa Técnico en Enfermería del Servicio Nacional de Aprendizaje (SENA), a través de la plataforma Google Meet, donde serealizó un acercamiento y ejercicio de comprensión frente a las emociones. Se diseñó y aplicó una entrevista semiestructurada como instrumento para la recolección de datos. Resultados: se evidenció que los aprendices son capaces de hacer conexiones con su propia vida a pesar del carácter ficticio de la literatura infantil; el desarrollo de la competencia de resolución de conflictos a través de la empatía, la práctica al mismo tiempo de las competencias lingüísticas tales como leer, escribir, escuchar y contar historias por medio de la empatía. En conclusión, esta estrategia de lectura de literatura infantil sostiene un gran potencial de aceptación, de generación de emociones y su importancia en la formación de los futuros Técnicos en Enfermería.
Normkompetanse hos vg3-elevar med nynorsk som hovudmål – ein studie av avvikstypar og mogleg påverknad frå dialekt og bokmål
Authors: Aaland Hellevang Anna K. , Helset Stig J.
Published: October 2022

Denne artikkelen byggjer på ein studie av normkompetansen til eit utval avgangselevar i den vidaregåande skulen med nynorsk som hovudmål, og synleggjer kva for typar normavvik dei har, og drøftar i kva grad rettskrivinga deira er påverka av innslag frå høvesvis dialekt og bokmål. Artikkelen byggjer på ein studie av 183 tekstar skrivne av avgangselevar skuleåret 2018/2019, fordelt på tre vidaregåande skular og seks klassar i regionane Nordfjord og Sunnfjord i det tidlegare fylket Sogn og Fjordane. Studien syner at elevtekstane hadde eit gjennomsnitt på 1,7 avvik per 100 ord, og at dei mest frekvente avvika er knytte til verbbøying (25 %), konsonantisme (24 %), vokalisme (21 %) og substantivbøying (15 %). 33 % av avvika synest å botne i påverknad frå bokmål, medan 30 % synest å botne i påverknad frå dialekt, og 12 % av avvika har samanfall både med bokmål og dialekt. Vi meiner at desse funna er interessante med omsyn til kva skulen og norsklærarane bør legge vekt på for å auke normkompetansen mellom elevar med nynorsk som hovudmål.
Reforming Child Welfare in the Post-Soviet Space: Institutional Change in Russia
Authors: Höjdestrand Tova
Published: October 2022

Antologin Reforming Child Welfare in the Post-Soviet Space: Institutional Change in Russia behandlar Rysslands satsning under senare år på att etablera ett fosterhemssystem i stället för de ökända institutionerna för omhändertagna barn. Den praktiska implementeringen redogörs för från olika aktörers perspektiv, myndighets- och NGO-personal såväl som fosterföräldrar och barn, med fokus både på institutionella bromsklossar och reformens mer välfungerande aspekter.
Reforming Child Welfare in the Post-Soviet Space: Institutional Change in Russia focuses on the efforts of the Russian state in recent years to replace the notorious orphanages with a system for foster care. The anthology examines the practical implementation of the reform from various perspectives: those of the local authorities and NGOs as well as foster parents and foster children, focusing both on the negative side-effects caused by institutional inertia and path dependency, and on more successful aspects of the reform.
Moderne ortodokse kirker
Authors: Bodin Per-Arne
Published: October 2022

Moderne ortodokse kirker har blivit både inaktuell och ohyggligt aktuell i och med den ryska invasionen av Ukraina 24 februari 2022, då frågor om olika ortodoxa samhörigheter kommit i fokus. Volymen består nio kapitel och behandlar nästan samtliga stora ortodoxa kyrkor i världen och många centrala frågor som nationalism, jurisdiktion, teologi och gudstjänstutövning. Boken är pålitlig när det gäller fakta, författarna är eminent kunniga, men den kan ibland bli en smula svårläst i all sin faktarikedom. 
The volume has become both outdated and eerily topical after the Russian invasion of Ukraine on 24 February 2022, as issues concerning various Eastern Orthodox affiliations have come into focus. This nine-chapter volume deals with almost all major Orthodox Churches in the world, and takes up such central questions such as nationalism, jurisdiction, theology and worship. The book is a reliable source of information, and the authors are eminently competent, but the sheer mass of facts presented can make it somewhat difficult to read.
DEVELOPMENT OF DIGITAL COMIC AS A BIOLOGY LEARNING MEDIA
Authors: Damanik Monika Sari Dewi , Sipahutar Herbert
Published: October 2022

This study aims to develop and test the feasibility of digital comic-based learning media and to examine its effect on student’s learning outcome in cell material. Learning media was developed according to the 4D development model of Thiagarajan which consisted of four stages, namely define, design, develop and disseminate. Media was validated by contentl expert, media expert, and learning expert. The suggestion from biology teacher and students of class XI MIA 2 SMA Negeri 2 Percut Sei Tuan were asked. The data of study were obtained through validation instruments, questionnaires, and cognitive test. Data were analyzed qualitatively and quantitatively. The result of the study showed that the developed comic media was considered very feasible by material expert (94,38%), media expert (89,34%), and learning expert (96,00%). Comic was considered very feasible too both by biology teachers (93.22%) and by students (92.38%).  The results of the paired sample t-test on the pre-test and post-test score of 0.00 > 0.05 indicate that the post-test score is bigger than the pre-test score. The data showed that the result of cognitive test had increased significantly after using the developed digital comic media.
PROFILE UTILIZATION OF THE SCIENCE LABORATORY IN BIOLOGY LEARNING AT SMA NEGERI 1 SILANGKITANG
Authors: Tobing Erika Lusiana , Chastanti Ika , Harahap Dahrul Aman
Published: October 2022

Biology is a science that has significant meaning for the world of education in schools. Biology can also be called a method of finding out about nature systematically, so that biology is not only a theoretical mastery of a collection of knowledge in the form of facts, concepts, or principles but also a process of finding facts with an actual process through a practicum in the Science Laboratory. The research objective was to determine the management of the Biology laboratory at SMA Negeri 1 Silangkitang. This study uses a descriptive method using a qualitative approach. The data analysis technique was carried out in a descriptive qualitative manner using the Miles and Huberman model. The results showed that the utilization of the science laboratory at SMA Negeri 1 Silangkitang was based on (1) completeness (80%); (2) Storage of tools and materials (75%); (3) Laboratory Maintenance (70%); (4) Provision of laboratories (75%; (5) Laboratory cleanliness (85%). Laboratory utilization at SMA Negeri 1 Silangkitang has been carried out well. Biology teachers carry out practicum in accordance with biology learning materials. Biology teachers attend laboratory training held in universities to develop competence in biology practicum.
Comentario de la Sentencia del tribunal Supremo de 20 de diciembre de 2021 (4899 / 2021)
Authors: Capote Pérez Luis Javier
Published: October 2022

Comentario de la Sentencia del Tribunal Supremo 4899 / 2021, de 20 de diciembre
Formulasi dan Evaluasi Blush on Compact powder Ekstrak Daging Buah Naga (Hylocereus polyrhizus) sebagai Coloring Agent
Authors: Butar-Butar Maria Elvina Tresia , Sianturi Sister , Fajar Fahrudin Gozali
Published: October 2022

Maraknya peggunaan pewarna sintetik yang berbahaya pada sediaan kosmetika sudah sangat mengkhawatirkan. Oleh sebab itu, pentingnya dilakukan penelitian untuk menghasilkan kosmetika dengan pewarna alami yang tidak berbahaya. Buah naga (Hylocereus polyrhizus) merupakan salah satu buah yang memiliki kandungan antosianin yang berperan penting untuk menghasilkan warna. Tujuan penelitian ini adalah memanfaatkan kandungan antosianin pada daging buah naga sebagai coloring agent pada salah satu sediaan kosmetika, yaitu blush on compact powder. Metode penelitian yang dilakukan secara eksperimental, meliputi ekstraksi daging buah naga dengan metode maserasi menggunakan etanol 96%, pembuatan sediaan blush on dengan lima konsentrasi ekstrak daging buah naga yang berbeda, yaitu 10% (F1), 15% (F2), 20% (F3), 25% (F4), dan 30% (F5). Pemeriksaan mutu fisik blush on, meliputi uji organoleptis, uji homogenitas, uji poles, uji pH, uji keretakkan, uji stabilitas, uji iritasi, dan uji hedonik/kesukaan terhadap sediaan. Hasil penelitian menunjukkan bahwa sediaan blush on dengan konsentrasi 10% berwarna merah muda sangat pucat, 15% berwarna merah muda pucat, 20% merah muda, 25% berwarna merah muda cerah, dan 30% berwarna merah muda sangat cerah. Semakin tinggi konsentrasi ekstrak yang digunakan, maka akan semakin cerah intensitas warna yang dihasilkan. pH sediaan blush on masih memenuhi interval pH fisiologis, yaitu 4,5-6,5. Blush on tidak menunjukkan adanya keretakan saat dijatuhkan, stabil selama penyimpanan, dan tidak menyebabkan iritasi kulit. Uji hedonik sediaan blush on yang paling banyak disukai oleh responden adalah blush on dengan konsentrasi 30% karena mudah digunakan dengan pemolesan satu kali telah menghasilkan intensitas warna merah muda yang menarik. Kesimpulan dari penelitian ini adalah ekstrak etanol daging buah naga dapat dimanfaatkan sebagai coloring agent pada sediaan blush on. Kata kunci: Kosmetika, blush on, compact powder, Hylocereus polyrhizus
GERAKAN TALIBAN ANTARA JIHAD, MAKAR SERTA TRAGEDI KEMANUSIAAN DI AFGANISTAN
Authors: Syarif Hasyim Muhammad , R Massi Randy Atma
Published: October 2022

Afghanistan is back under the control of the Taliban shortly after the United States withdrew its troops after nearly 20 years in Afghanistan. The success of the Taliban group seizing several provinces in Afghanistan faster than the United States predicted, this then made some residents afraid and made the airport in Kabul filled with hundreds of people who wanted to leave Afghanistan. The news of this occupation has attracted the attention of the international community, there are those who are worried about the continuity of the state in Afghanistan, while those who are euphoric think that this is God's promise for Jihad carried out by the Taliban who are considered fighters. But it becomes interesting whether the struggle carried out by the Taliban in the name of Jihad or is a political strategy to control the Afghan state and form its own government. This is still an abstract analysis, but what is certain is that there is now a humanitarian tragedy for refugees who are waiting for the certainty of their survival to obtain asylum from other countries.
Critical Thinking and Metacognition: Processes and Outcomes within the Learning Cycles
Authors: McMillan Margaret Anna , Little Penelope Jane , Yoon Susie , Park Meeyoung
Published: October 2022

Over the last two decades policy developers across the world have set directions for educational change in pursuit of graduate outcomes that better prepare professionals for the future. Suggestions for radical change in educational practices has meant a need to revisit curricula to question the extent to which graduate outcomes are consistent with contemporary population and workplace needs. Discussion has centred on more process-oriented educational design that aims for learning outcomes especially those acknowledging a need for critical thinking and metacognition as a graduate outcome for professionals.A contextual appraisal of contemporary workplaces i) reveals a need for changes in systems and processes and ii) suggests a need for change in professional practices that in turn impact on educational preparation for practice eg i) movement towards student-centered educational design and ii) encouraging values consistent with ongoing learning in dynamic workplaces.It is the authors’ opinion that educators are at risk of minimising learning processes that lead to critical thinking and metacognition. We suggest that where processes are introduced in learning events, assessment/evaluation tasks have not provided evidence of outcomes consistent with curriculum aims. In the future, curriculum renewal should include interrogation of appropriate assessment tasks that provide evidence of outcomes that reflect ability to think critically and reflect on processes in a manner consistent with metacognition. Research that focusses on the nature and extent of those outcomes is also warranted.
Cervical Cyst – A Tale of the Unexpected
Authors: Vlahov Y. , Mollova E. , Vidinov K. , Mateva G. , Mladenov M. , Bochev P. , Borissova A. M.
Published: October 2022

Primary hyperparathyroidism (PHPT) is the third most common endocrine disease after diabetes and osteoporosis. It is more common in women and its prevalence increases with age. PHPT is associated with parathyroid adenoma or cancer or paraneoplastic parathyroid hormone (PTH) production. PHPT can be asymptomatic or present with nephrolithiasis, peptic ulcers, pancreatitis, bone lesions and rarely – as a palpable formation in the cervical area. We present a 73-year-old female patient with cystic cervical lesion with high levels of PTH in the evacuated fluid contents. We discuss the differential diagnosis and the diagnostic algorhythm in cystic cervical lesions.
Research on an early warning model of effectiveness evaluation in ideological and political teaching based on big data
Authors: Li Dan
Published: October 2022

Ideological and political (IAP) education is an important part of higher education, which plays a fundamental role in all-round education mechanisms and other fields. Under the vigorous development of big data technology, the crisis of IAP teaching effectiveness in colleges and universities is restricted by the non-linear development path, incomplete information collection, irregular data distribution, difficulty in quantifying index design and so on. Therefore, by analysing the application foundation of big data in IAP teaching evaluation, this paper puts forward an early warning model of IAP teaching effectiveness based on SVM algorithm design and decision analysis of a BP neural network and quantifies the quality of IAP teaching by constructing an index system of IAP evaluation, early warning evaluation value and early warning limit value, which is helpful to realise all-round dynamic early warning of IAP education in colleges and universities.
Application of machine learning in stock selection
Authors: Li Pengfei , Xu Jungang , AI-Hamami Mohammad
Published: October 2022

With the development of artificial intelligence technology, machine learning has achieved very good results in the field of stock selection. This paper mainly studies the application of linear model, clustering, support vector machine, random forest, neural network and deep learning methods in the field of stock selection. The main contribution of this paper is to provide a new idea for traditional quantitative investors, so that they can build a more efficient stock selection model in practical application. The experimental results show that the stock selection model constructed by these six machine learning methods can obtain higher return and stability.
Correlation of Day Ahead Electric Energy Market Price with Renewable Energy Sources Generation and Load Forecast
Authors: Aščerić Amer , Pantoš Miloš , Čepin Marko
Published: October 2022

An increase in the share of renewable energy sources has an impact on generation variability and generation forecast error, which is also reflected in the formation of the day ahead electric energy market price. This paper analyses the impact of variable renewable energy sources and load forecast on the day ahead German electric energy market. A correlation between the market price, renewable energy sources generation and load forecasts was analysed. Results show that there is a significant correlation between the forecast of renewable energy sources generation as well as the load on day ahead electric energy market price. However, a residual load, which represents the difference between the load and the renewable generation, has the biggest impact on the day ahead price.
Analysis of Threats for Ambient Assisted Living (AAL) Wireless Sensor Network (WSN)-Based System
Authors: Popaja Nejla , Baraković Sabina , Husić Jasmina Baraković
Published: October 2022

In the process of designing a system, it is necessary to identify potential threats to that system and to include appropriate countermeasures. The process that helps in finding problems in the initial phase of the system design is the threat modeling. Creating a threat model consists of several steps and there are many tools that can help in automating the procedure. This article deals with the threat analysis for an Ambient Assisted Living (AAL) system based on Wireless Sensor Network (WSN), whose main function is to provide information for carers in order to provide the best possible help to the elderly and disabled. We have identified and analysed 99 potential threats to the considered system, where Denial of Service (DoS) resulted in being the most represented class of threats. After conducting the threat assessment, the obtained results showed that the majority of threats are high-risk and justified the use of threat modeling in the design phase, since they can be utilized in further system development stages.
Analysis of Potential of More Efficient Electricity Cost Management Control by Applying Measures to Improve Energy Efficiency
Authors: Čaušević Haris , Mehinović Ajla , Borovina Džemo
Published: October 2022

The electricity supplier, having direct contact with end consumers, has significant potential for contributing to the achievement of country’s strategic goals related to increasing the share of electricity production from renewable energy sources and promoting efficient use of electricity. This paper presents the concept of conducted analyses of energy efficiency at the customers of JP Elektroprivreda BH d.d. Sarajevo for the purpose of identifying consumers where it would be useful to apply some of the energy efficiency measures and/or peak load management, all for reducing electricity costs. The results of the analysis are presented in the paper. Special attention is given to the techno-economic analysis of the application of measures used to improve the energy efficiency. The results of the analyses show that the shortest payback period is achievable by adequate waste heat recovery in compressors and refrigeration systems, reactive power compensation, control of motor drives of pumps and fans, and the replacement of motors with a higher efficiency class.
On-Site Safety-Valves Testing in Thermal Power Plants
Authors: Kadić Kenan , Lujnović Adem , Hodžić Nihad , Kazagić Anes
Published: October 2022

The paper describes the function and importance of safety devices on pressure equipment, legal regulations for the necessary scope and periods of functional inspections of safety valves in thermal power plants. The mode of operation of the apparatus for in-site testing and adjustment of safety valves on pressure vessels is described, as well as a comparative presentation of the obtained test results compared to the results obtained by the conventional method that uses hydraulic pressure of the medium for valve spring load. The on-site method uses a motor drive to load the valve spring, and uses sensitive displacement, force and sound sensors to generate signals, which are processed in a suitable software application to obtain test results. Unlike the conventional method, the on-site method allows testing of safety valves without their disassembly from the installation site. A comparison of the test results obtained by the modern method with the test results by the conventional method was made on several safety valves. It has been shown that in addition to better precision, which is important for valves with lower operating pressures, the application of the on-site method shortens the test time several times.
Perfect Love Restored: The Language of Renewal in the Hymns of Charles Wesley
Authors: Chilcote Paul W.
Published: October 2022

This distinctive theological perspective of Charles Wesley (compared with that of his brother, John) is found in his many collections of hymns. In these hymns, words such as ‘renewal‘, ‘restoration,’ and ‘recovery’ are pivotal in describing the effect that God’s work in Christ has on the life of humanity. This language is reinforced by the multiple images (most of them biblical) that Charles Wesley employs in his poetry. The result is an emphasis on salvation as the restoration of God’s perfect kingdom of love, peace, compassion, and justice.
Building a Revenue Engine – Scaling Up Sales Automation
Authors: Storbacka Emma , Storbacka Kaj
Published: October 2022

The scalability of sales automation is dependent on a company’s capacity to create and operate use cases. For businesses not systematically scaling up data utilization and automation, increasing levels of “digitalization” may negatively impact financial performance. Successful companies focus on building a revenue engine to achieve a scaled impact and a flat or even declining cost base. To scale, companies need to stop structuring their digital transformation initiatives via the platforms they are implementing and start using a use-case-centric lens. In a use-case-centric logic, business priorities and applications are the starting point. Use cases leverage the available data through automation and employ digital platforms as supporting tools to drive specified business objectives. In most companies, existent practices need to be challenged, and the methodology and process will require leadership skills. Managers need to understand the effort required to reach the target automation level, and to keep the engine running, marketing and sales need to improve their data literacy.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH
Authors: Akmalia Islahil , Ariani Nita Erika
Published: October 2022

This study aims to determine the effect TABK, integrity, and competency of auditor on audit quality of auditors at The Audit Board of The Republic of Indonesia (BPK RI-Aceh). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The populations in this study are all the auditors at the BPK RI-Aceh amount to 70 auditors. The sampling method using saturation sampling. Data analysis  method  use  is  multiple  linear  regression  analysis.  Results  of  the  study  show  TABK,  integrity,  and competency of auditor simultaneously has a significant effect on audit quality of auditors at the BPK RI-Aceh . The results also show that competency of auditor partially have a significant effect on audit quality of auditors at the BPK RI-Aceh, whereas TABK and Integrity have no significant effect on audit quality of auditors at the BPK RI- Aceh.
PENGARUH KEPEMIMPINAN, FOKUS PADA PELANGGAN, MANAJEMEN SUMBER DAYA MANUSIA, DAN PENGENDALIAN DAN PROSES MONITORING BERKUALITAS TERHADAP KINERJA KEUANGAN (STUDI PADA UMKM DI KOTA BANDA ACEH)
Authors: Izar Sahibul , Yahya M. Rizal
Published: October 2022

The purpose of this study was to determine the effect of leadership, customer focus, human resource management and quality control and monitoring processes on financial performance. This research uses simple random sampling method. the sample in this study amounted to 80 samples. The data source used is primary data obtained by distributing questionnaires. The results showed that leadership, customer focus, human resources management, and quality control and monitoring processes had a positive and significant impact on the financial performance of SMEs in Banda Aceh City.
AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: APAKAH AKSESIBILITAS, PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR MEMPENGARUHINYA
Authors: Luqyana Luqyana , Islahuddin Islahuddin
Published: October 2022

This study aims to determine the influence of accessibility of financial statement, government’s internal control system, and apparatus competence on the accountability of regional financial management in Regency/City Governments in The Province of Aceh. The research was conducted in municipalities of Aceh Barat, Aceh Besar, Aceh Tengah, City of Banda Aceh and Lhokseumawe. Representatives of municipalities/cities are determined randomly by looking at the geographical location of the area. Data was collected by distributing 70 research questionnaires to respondents, The Head of SKPD. The research questionnaires that were received back amounted to 62 questionnaires. The sampling technique used simple random sampling and analyzing the data obtained using multiple linear regression models facilitated by SPSS version 28. The results which were based on 62 responses show that (1) accessibility of financial statement has an effect on accountability of regional financial management, (2) government’s internal control system has no effect on the accountability of regional financial management, (3) apparatus competence has an effect on accountability of regional financial management, and (4) accessibility of financial statement, government internal control system, and apparatus competence simultaneously effect the accountability of regional financial management.
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH
Authors: Bengi Yuni Simah , Mutia Evi , Fitri Meutia
Published: October 2022

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA
Authors: Zhafira Alya , Lautania Maya Febrianty , Yulia Aida
Published: October 2022

It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).
PENGARUH KOMITMEN ANGGARAN DAN INTENSITAS MORAL TERHADAP KECENDERUNGAN MENJADI WHISTLEBLOWER DENGAN GAYA KEPEMIMPINAN SEBAGAI PEMODERASI (STUDI PADA PEMERINTAHAN KABUPATEN ACEH JAYA)
Authors: Nalita Farra , Adnan Adnan
Published: October 2022

This study aims to determine whether there is an effect of budget commitment and moral intensity on the tendency to become a whistleblower with leadership style as a moderating variable. The research respondents were 97 people, namely SKPK Aceh Jaya employees. Data collection was carried out by distributing questionnaires directly or through the respondent community at the end of February to mid-March 2022. This study was taken using a probability sampling technique, namely simple random sampling where the sample was taken randomly. The analytical method used is multiple linear regression with SPSS version 26 application. The behavior of a whistleblower is in line with the theory used in this study, namely prosocial behavior theory where behavior is mutually beneficial and useful for others. Meanwhile, budget commitment, moral intensity and leadership style are in line with the theory of planned behavior where intentions will affect the behavior or actions they take. The results of the study prove that budget commitment and moral intensity have a significant positive effect on the tendency to become whistleblowers in SKPK Aceh Jaya employees. Another result is that leadership style does not moderate the relationship between budget commitment and whistleblowers, but leadership style does moderate the relationship between moral intensity and whistleblowers. In the classification of moderating variables, the relationship between budget commitments and whistleblowers is called non-moderation, while the relationship between moral intensity and whistleblowers is called pure moderator.
ANALISIS PERBEDAAN RETURN DAN RISK SAHAM ANTARA SAHAM SYARIAH DAN SAHAM KONVENSIONAL PADA MASA PANDEMI COVID-19 DI INDONESIA (STUDI PADA PERUSAHAAN LQ45)
Authors: Rufaidah Sz , Arfan Muhammad
Published: October 2022

This study aims to examine the differences in return and risk between sharia stocks and conventional stocks in LQ45 indexed companies during the Covid-19 pandemic. The sample of this research is company stocks indexed LQ45, of 45 stocks on the LQ45 index there are 24 observations sharia stocks (JII indexed) and 12 observations conventional stocks (not indexed JII). The type of data used is secondary data from the Indonesia Stock Exchange website. This study uses a quantitative approach with Independent Sample T-test  as data analysis method, then the analysis is carried out using the SPSS application. The results revealed that there was no significant difference between the return and risk of sharia stocks and conventional stocks in companies indexed LQ45 during the Covid-19 pandemic.
PERBANDINGAN MODEL PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA SUB SEKTOR BATU BARA DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020)
Authors: Rianto Dimas Aldi , Gantino Rilla
Published: October 2022

This study aims to determine the effect of Earnings Management, Good Corporate Governance, and Corporate Social Responsibility on the Financial Performance of Companies in Mining Companies in the Coal Sub-sector and Infrastructure in the Telecommunication Sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Earnings Management is measured using Discretionary Accrual. Good Corporate Governance is proxied by IPCG. Corporate Social Responsibility (CSR) is proxied by CSRI. While the company's performance is proxied by Return On Assets (ROA).Sampling by purposive sampling with a total of 20 coal companies and 6 telecommunications companies for the period 2016-2020. This study uses multiple linear regression analysis. Simultaneously Earnings Management, Good Corporate Governance, and Corporate Social Responsibility have a significant effect on Financial Performance in both coal and telecommunications sub-sectors. Good Corporate Governance, Corporate Social Responsibility have a positive and significant effect on financial performance in the coal sub-sector and telecommunications sub-sector. Meanwhile, Earnings Management has no significant positive effect on financial performance in the coal sub-sector. Another finding that earnings management has a negative effect on financial performance and the telecommunications sub-sector and Corporate Social Responsibility has no significant effect.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI TINGKAT EKONOMI, EFEKTIVITAS, DAN EFISIENSI KINERJA KEUANGAN BLUD
Authors: Syaifanur Fitria , Saleh Muhammad
Published: October 2022

This study aim to provide the level of economy, efficiency and effectiveness of the financial performance of BLUD RSUD dr. Zainoel Abidin Banda Aceh. This study uses a quantitative method with a descriptive analysis approach. The author uses the Work Plan and Budget Realization Report documents used for this research by confirming that the Value For Money indicator is in accordance with the Minister of Finance Regulation number 214 of 2017. The object of this research is the BLUD RSUD dr. Zainoel Abidin Banda Aceh. The results of this study indicate the performance of the BLUD RSUD dr. Zainoel Abidin is still less economical and inefficient, but has been effective based on the Performance Measurement of the Minister of Finance Regulation number 214 of 2017.
PENGARUH KOMITMEN ORGANISASI DAN PENERAPAN KEBIJAKAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN ACEH BESAR
Authors: Aqila Tengku Rayya , Yusmita Fifi
Published: October 2022

This study examines the effect of organizational commitment and the application of accounting policies on the quality of financial reports in the Aceh Besar District Government. The type of this study is quantitative descriptive research. The sources of data in this study are primary data obtained through the distribution of questionnaires and interviews. The population in this study is all Local Government Work Units (SKPD) in the Aceh Besar District represented by Financial Administration Officers, Head of Sub Division of Finance, Finance Section Staff, and Treasurer, with a total of 116 respondents out of 58 Local Government Work Units. The sampling technique in this study used saturated sampling, where the entire population was used as the research sample. The data analysis method used is multiple linear regression using the SPSS Version 26 application. The results show that (1) organizational commitment and the application of accounting policies have a joint effect on the quality of financial reports; (2) organizational commitment affects the quality of financial reports; and (3) the application of accounting policies affects the quality of financial reports. The results of this study are expected to provide suggestions for the Aceh Besar District Government in policy making, especially those related to organizational commitment and the application of accounting policies, so as to further improve the quality of financial reports.
Pengembangan Bahan Ajar berbasis Socio-Scientific Issues untuk Meningkatkan Higher Order Thinking Skill
Authors: Laksono* Reza Kharisma Siswi , Wibowo Yuni
Published: October 2022

To improve the learning quality, required strategies by develop the teaching materials using the socio-scientific issues (SSI) model. In this study, teaching materials were developed through a reconstruction process and context in real life through SSI. One issue that very close to the context of real life is the problem of cupping the circulatory system. The use of SSI as a context is expected to be used as a link to real problems in the community. The purpose of this study was to determine the characteristics, quality, and learning materials for students based on SSI. The material contains about the circulatory system which contains the pros and cons of problems in the community regarding cupping. This research was conducted by applying RD with ADDIE (analyze, design, development, implementation, and evaluation) model, but is limited to the development stage. Research subjects in the limited product trial were conducted on a biology subject teacher and 30 students of class XI MIPA 1 SMAN 1 Piyungan. The results indicate the teaching materials developed have the characteristics of SSI-based teaching materials so that they are related to problems related to the human circulatory system and can be used as a complement to other teaching materials. This teaching material invites students to take an attitude regarding the pros and cons of cupping in the community. As a product, the textbooks have good quality and suitable for SSI-based teaching materials based on aspects of the suitability of the material, presentation, language, appearance and student responses
Pengembangan Video Gaya Antarmolekul Berbasis Multipel Representasi untuk Mengatasi Miskonsepsi
Authors: Apriliani* Fera , Erlina Erlina , Melati Husna Amalya , Sartika Rody Putra , Lestari Ira
Published: October 2022

Intermolecular forces are one of the topics in basic chemistry. Intermolecular forces consist of abstract concepts that require multiple representations (macroscopic, submicroscopic, and symbolic) to visualize those concepts. Moreover, the multiple representations are needed to help students understand the abstract concepts of intermolecular forces. Multiple representations were presented as pictures, diagrams, and animation in the videos. The aims of this research are to develop a video of intermolecular forces based on multiple representations and to determine the level of validity and student’s responses to the video. This study employs the 4D method formulated by Thiagarajan which consist of 4 stages. However, this study only adopted 3 stages; define (to know the problem), design (manufacture of product to solve the problem), and development (to determine the level of validity and student responses). The instruments used in this study were the validity and the response questionnaires. Data collected were then analyzed using the percentage criteria proposed by Riduwan. The video provides the conceps and real-life example of the London forces and hydrogen bonding. Video validation shows the level of subject matter validity is 95,38%, media validity is 98,89%, and language validity is 91,11%, where all the aspects were very valid criteria. Every aspect is validated by 3 experts. Student responses on a limited scale by 7 students show a percentage of 87,8% and a large scale by 20 students of 88,9% with very good criteria. Based on the result, the video can be used in the study of intermolecular forces
Persepsi Pendidik terhadap Pembelajaran IPA secara Terpadu di SMP/MTs Kota Banda Aceh
Authors: Humayra* Fajrina , Sulastri Sulastri , Gani Abdul
Published: October 2022

Based on the Curriculum 2013, science learning in junior high schools is provided in an integrated way. However, the quality of science learning in fact is not encouraging. This is evidenced by science learning achievement in Indonesia is categorized as still low based on National Examination. The recent studies found that teachers conducted integrated science matter separately. This approach requires the ability of teachers, whereas not all science teachers in SMP/MTs are prepared from science education. This research was conducted in Banda Aceh. The research objective is to identify the teacher's perspective regarding integrated science based on teacher knowledge. This research uses descriptive qualitative research with questionnaire and semi-structured interviews. Data collection was carried out by proportional stratified random sampling. Respondents in questionnaire filling were 105 science teachers and in the interview were 21 people. The data analysis techniques are data collection, data reduction, data display, and conclusion drawing. The results showed that based on the teacher's perspective on integrated science, there is a high awareness of creating an effective teaching and learning environment for students regardless of the out of scientific field that is not linear according to sarjana pendidikan IPA. Subject matter of teachers is relevant to understand the concepts in integrated science which are interconnected with each other which continues to be strengthened for professional development. In addition, integrated science teachers have the ability to explore their beliefs with actual practice when teaching and it means that the theoretical knowledge possessed by teachers can be applied
Analisis Kebutuhan Pengembangan LKPD IPA Berbasis Eksperimen Sains untuk Meningkatkan Minat Belajar Siswa di Sekolah Dasar
Authors: Prabandari* Liana , Fuadi Djalal , Sumardi Sumardi , Minsih Minsih , Prastiwi Yeny
Published: October 2022

Teaching materials are needed by teachers and students to facilitate the learning process, appropriate LKPD will greatly assist learners in understanding lessons that require practice or hands-on experience. IPA learning is one of the materials that require experimental activities. Science experiments are learning methods in natural science that provide opportunities for students to experience an experiment themselves so as to find answers to various problems. The description of the analysis of participants' worksheet development needs (LKPD) based on science experiments on the learning of elementary school science (SD) class V became the focus of this research. This research uses qualitative methods with this type of case study research. The subject of study consisted of three V-class teachers from SD Negeri in remote areas of Eromoko Subdistrict, Wonogiri Regency. The subject of the study was determined by purposive sampling which was based on the teacher with the highest number of learners in the class. The technique of collecting data is taken with interviews, questionnaires, and documentation. The technique of analyzing data used in this study are milles and hubberman analysis techniques. Test the validity of data used triangulation techniques. The results of this study show that IPA learning activities still use conventional methods with lectures and assignments, there is no LKPD that facilitates students to carry out practicum activities with science experiment methods, therefore based on the analysis of needs in the field, it is necessary to hold the development of science experiment-based LKPD IPA for elementary school V grade students