bluuebunny/crossref_metadata_2025 huggingface dataset:
Basic stock terms in Ukrainian stock market legislation (progressive innovations and prospects for improvement)
Authors: Fuks N.
Published: August 2024

The creation of the effective stock market is considered as one of the important tasks for the further development of the national economy since the beginning of the 90s of the XX century. The issue became especially important after the activation of European integration processes in Ukraine since the conclusion of the Association Agreement with the European Union in 2014. On July 1, 2021, the Law of Ukraine On Capital Markets and Organized Commodity Markets, entered into force. Since this time, the Law was repeatedly amended, but never amended the to clarification of the general terms on stocks. Therefore, it is currently possible to claim that the Law does not comply with the principle of a unified approach in formulating the definitions of a number of similar concepts and that the concepts contained in the Law are not consistent with the terminology of related laws.
The purpose of the article is a critical analysis of the basic terms on stocks in the current legislation of Ukraine, the identification of the problems in the definitions and the application of terms, as well as the justification of recommendations for improving the basic legislation on stock markets.
The author found progressive changes in the general terms on stocks in the Law of Ukraine On Capital Markets and Organized Commodity Markets. The main are: 1) a group of derivative stocks is disclosed; 2) the definition of emission stocks have been renewed; 3) the specific composition of bonds has been expanded and specified; 4) the terminological structure «savings (deposit) certificate» is divided in two; 5) the classification of securities according to the «form of existence» criterion has been modernized. According to the research, the changes and additions to the basic terms on stocks are proposed in the in the Laws of Ukraine On Capital Markets and Organized Commodity Markets, On Circulation of Bills of Exchange in Ukraine, On the National Bank of Ukraine, the Civil Code of Ukraine and other acts.
Desarrollo de un programa de código abierto para medición de color de alimentos a partir de imágenes
Authors: Mattioli Nicolás Gabriel , Olivera Daniela Flavia , Salvadori Viviana Olga , Goñi Sandro Mauricio
Published: August 2024

En este trabajo se presenta la implementación computacional y evaluación de un programa simple de código abierto para realizar la medición de color de alimentos sólidos en el espacio L*a*b*, a partir de imágenes digitales. El programa se implementó en el software libre OCTAVE, y permite leer una imagen y realizar la conversión del espacio de color RGB a L*a*b*. Se implementó un modelo directo de conversión, el cual no requiere calibración, y un modelo empírico que requiere calibración; con dicho propósito se utilizó un patrón de color conocido. El código del programa puede ser fácilmente modificado para adaptarse a las necesidades de cada usuario. Para la evaluación del programa, se utilizaron 18 muestras de alimentos de un amplio rango de colores, con diferentes iluminaciones, y se compararon con mediciones obtenidas con un colorímetro. La diferencia de color total (DE) promedio entre los valores del colorímetro y por imágenes fue 23.1, mientras que las diferencias promedio de L*, a* y b* fueron 8.6, 14.9 y 13.2, respectivamente. El programa desarrollado es una alternativa fiable cuando no se dispone de otro instrumento de medición de color.
UPAYA MENINGKATKAN DISIPLIN ANAK MELALUI KEGIATAN TAPAK SUCI
Authors: Kamilah Nur Marâ€™atul
Published: August 2024

Menerapkan kedisiplinan pada anak sangat bermanfaat bagi anak untuk belajar mengendalikan emosi, mematuhi dan menghargai peraturan yang berlaku. Penelitian ini bertujuan untuk melihat peningkatan disiplin anak melalui kegiatan Tapak Suci di SD Muhammadiyah 1 Muntilan. Peneliti menggunakan desain penelitian action research dengan dua siklus, setiap siklus terdiri dari 4 kali pertemuan. Subyek dalam penelitian ini yaitu siswa kelas 3 di SD Muhammadiyah 1 Muntilan, Kendal Growong, Pucungrejo Kecamatan Muntilan, Kabupaten Magelang. Variabel dalam penelitian ini terdiri dari variable input disiplin anak, variable proses kegiatan tapak suci dan variable output meningkatnya perilaku disiplin anak. Metode pengumpulan data pada penelitian ini menggunakan observasi dan wawancara. Hasil penelitian menunjukkan bahwa kegiatan Tapak Suci mampu meningkatkan disiplin anak kelas tida di SD Muhammadiyah 1 Muntilan Kabupaten Magelang. Hasil penelitian menunjukkan peningkatan 68,88% pada siklus I dan 85 % pada siklus II. Demikian hasil peningkatan perilaku disiplin melalui kegiatan Tapak Suci dapat digunakan untuk meningkatkan perilaku disiplin siswa.
PROSPEK PENDIDIKAN BAHASA ARAB DI IAIN PALOPO DAN PELUANG PENGEMBANGANNYA
Authors: Syamsuddin Naidin
Published: August 2024

Saat ini pendidik bahasa Arab tampaknya hanya menganggap bahasa Arab sebagai alat (wasilah) untuk memahami teks-teks Islam, dan belum menjadikannya sebagai disiplin terpisah yang perlu dikembangkan melalui berbagai penelitian. Tantangan dan masalah dalam pendidikan Arab tidak dapat diselesaikan secara pribadi, tetapi melalui pendekatan kelembagaan dan melibatkan banyak pihak. Bahasa Arab adalah kesempatan yang memberikan prospek yang lebih cerah dan lebih menarik di masa depan. Epistemologi sains dan kurikulum perlu ditangani dan diorientasikan ke arah pembentukan kemampuan kompetitif di era global ini. Ini semua membutuhkan banyak pihak untuk bekerja bersama dalam visi, misi, kebijakan dan pengembangan yang menyatukan yang didasarkan pada studi akademik.Kata kunci: Prospek, Pendidikan, Bahasa Arab âˆ—
ANALISIS METODE PEMBELAJARAN BAHASA ARAB TERHADAP INPUT YANG HETEROGEN PADA INSTITUT AGAMA ISLAM NEGERI PALOPO
Authors: Kartini Kartini
Published: August 2024

Penelitian ini bertujuan untuk menganalisis metode pembelajaran Bahasa Arab terhadap input yang heterogen pada Institut Agama Islam IAIN Palopo. Fokus penelitian ini adalah membahas metode yang digunakan oleh dosen bahasa Arab IAIN Palopo terhadap input yang heterogen, bagaimana implementasi metode tersebut dalam pembelajaran keterampilan berbahasa, dan teknik evaluasi yang dilakukan dosen bahasa Arab IAIN Palopo terhadap mahasiswa yang heterogen. Berdasarkan jenis data, penelitian ini adalah penelitian kualitatif. Karakteristik penelitian kualitatif antara lain: pertama, lebih bersifat deskriptif. Kedua, data-data yang terkumpul berbentuk kata-kata atau gambar, sehingga tidak menekankan pada angka. Ketiga, penelitian kualitatif lebih menekankan pada proses daripada produk atau outcome. Keempat, melakukan analisis data secara induktif. Kelima, lebih menekankan makna (data dibalik yang teramati). Dari segi pemaparan data, penelitian ini bercorak deskriptif. Adapun hasil penelitian ini adalah: Pada umumnya dosen bahasa Arab di IAIN Palopo menggunakan lebih dari satu metode pembelajaran (metode eklektik) terhadap input yang heterogen. Meskipun menggunakan metode pembelajaran yang sama, dalam implementasinya, para dosen memiliki kiat yang berbeda: (a) dosen memberikan hafalan mufradat setiap kali pertemuan; (b) dosen menyamakan persepsi dulu sebelum memulai pembelajaran; (c) melakukan tanya jawab dalam proses perkuliahan. Teknik evaluasi yang digunakan oleh dosen terhadap input yang heterogen tetap berbentuk lisan dan tulisan dengan tetap mengacu pada empat keterampilan berbahasa (menyimak, berbicara, membaca, dan menulis).
Kata Kunci: Analisis, Metode Pembelajaran Bahasa Arab, Input Heterogen
BAHASA ARAB DAN STATUS SOSIAL DALAM PERSPEKTIF AL-QURAN DAN PEMBELAJARAN
Authors: Fakhriannor H. Fakhriannor
Published: August 2024

Sosiolinguistik sebagai suatu ilmu yang mempelajari hubungan antara bahasa dan masyarakat. Salah satu ruang lingkup pembahasannya adalah hubungan antara bentuk-bentuk bahasa dengan penggunaannya untuk fungsi-fungsi tertentu dalam masyarakat yang tentunya bertujuan untuk menciptakan keharmonisan dan kesejukan dalam berkomunikasi sesama anggota masyarakat. Sebagai bahasa Internasional dan lebih khusus sebagai bahasa umat Islam, Bahasa Arab dan penggunaannya dalam tingkat stratifikasi sosial seseorang sangat diperhatikan. Penggunaan redaksi kata dalam Bahasa Arab tidak lepas dari perspektif al-Qur'an itu sendiri, baik dalam hal pandangannya terhadap kedudukan sosial, maupun pandangannya tentang penggunaannya kepada obyek bicara (mukhatab) yang mempunyai tingkat stratifikasi yang berbeda. Dalam pandangan Islam, perbedaan strata sosial bukan untuk menciptakan kesenjangan sosial, melainkan diharapkan menjadi dasar dalam membangun masyarakat seimbang yang merupakan salah satu tujuan kedatangan Islam. Perjuangan panjang Nabi Muhammad SAW dalam membangun peradaban manusia akhirnya berbuah manis, dimana di akhir hayatnya beliau sempat menyaksikan suatu realitas yang ideal bagi masyarakat Islam, yakni masyarakat Madani (civil society).
Non-enzymatic detection of 17β-estradiol in real samples using PANI@CeO2 nanocomposite
Authors: Dam Aditya , Rajput Tanu , Verma Sakshi , Kumar Devendra
Published: August 2024

Herein, we developed a non-enzymatic biosensing platform using polyaniline (PANI) polymer matrix grafted with CeO2. The one-pot synthesized nanocomposite has been used for the detection of 17β-estradiol (E2). The homogeneous distribution of CeO2 onto the PANI matrix leads to an increase in surface area, conductivity, and effectiveness of the synthesized nanocomposite PANI@CeO2. The PANI@CeO2 nanocomposite was characterized using structural and morphological techniques. Further, the electrode fabrication was performed electrophoretically by depositing the PANI@CeO2 nanocomposite onto the ITO electrode. The PANI@CeO2/ITO showed enhanced electrochemical behavior as compared to PANI/ITO. Detection of E2 was carried out using the differential pulse voltametric technique (DPV). Linearity has been observed through the detection range of 1 µM–100 µM with LOD = 2.15 µM. The developed biosensor has been found to be stable and selective towards E2. It has been successfully utilized for the detection of E2 in real samples like tap water and human urine samples. Thus, this research encourages its use for more applications in clinical diagnosis and biomedical sciences.
Innovation and economic sustainability in small and medium-sized Latin American companies
Authors: Paredes-Chacín Ana Judith , Lozano-Moreno Jairo Alexander , Cajigas-Romero Margot , Hoyos-Giraldo Fanery Andrea
Published: August 2024

Innovation management and economic sustainability have become one of the business challenges to consolidate. given the above, the objective of the study is to determine the relationship between innovation and economic sustainability in small and medium-sized enterprises (SMEs) in Latin America. through an empirical study, 2660 SMEs were examined, 1729 small and 931 medium-sized, located in 13 Latin American countries. the data obtained by applying a survey were processed using a non-linear canonical correlation analysis (NLCCA). The findings identify functional and operational risks in SMEs that weaken innovative potential, in addition to technical-operational barriers—lack of knowledge and low investment that limit economic sustainability, whose importance transcends towards transformations of business models and effectiveness of resources that promote business sustainability. contributions are suggested for the management of public policies aimed at strengthening innovation and economic sustainability to project the emerging economies of Latin America.
Measuring the dimensions of digital marketing in gaining customer satisfaction: A field study on customers of Jordanian pharmaceutical companies and distributors
Authors: Al-Alshare Fathi Abdullah
Published: August 2024

This study aims to explore the relationship between online marketing dimensions and customer satisfaction within Jordanian companies and distributors. Utilizing a descriptive analytical methodology, the research focused on customers of Jordanian pharmaceutical companies and distributors. A survey was conducted using a questionnaire distributed to a target sample; out of 75 questionnaires, 61 were returned and valid, yielding a response rate of 81.3%. Data from the questionnaires were analyzed using AMOS and SPSS software. The findings indicated a statistically significant correlation between the collective dimensions of online marketing (attraction, engagement, retention, learning, and communication) and customer satisfaction. However, regression analysis showed no significant relationship between the individual dimensions of attraction, engagement, and retention with customer satisfaction. The study found that Jordanian pharmaceutical companies practice digital marketing at a high level, according to the sample responses. A key recommendation from the study is for pharmaceutical products to be promoted through various online marketing channels, including sponsored ads on social media and websites targeting both local and international audiences.
Kintex ultrascale’s multi-segment digital tapped delay lines with controlled characteristics for precise time-to-digital conversion
Authors: Frankowski Robert , Gurski Maciej , Szplet Ryszard
Published: August 2024

This paper describes an efficient method of designing and implementing in FPGA devices complex tapped delay lines (CTDL) with pico and sub-picosecond resolution. Achieving a higher resolution and better linearity is possible by appropriate selection of single time coding tapped delay lines (TDL) involved in creation of CDTL. The proposed TDL selection algorithm significantly optimizes the size of the device’s logical resources required to implement CDTL with assumed parameters and provides a proper selection scenario. Ultimately, the presented solution allows to create CTDLs with different user-defined configurations based on a fixed set of available logical resources. Therefore, it is particularly recommended for prototyping in smaller FPGA devices. In this work, we investigate how the order of line selection influences the increase of the multiple time coding lines resolution. Furthermore, we determine the relation between the equivalent resolution value and the number of TDLs involved. Obtained results allow to estimate the upper limit of resolution that can be achieved using a given technology. In addition, the ranges of resolutions achievable with a fixed number of lines is also examined. The presented research results have been performed on a Kintex UltraScale FPGA chip, manufactured by Xilinx in the 20-nm CMOS process.
Quantification of microstructural homogeneity in indium arsenide epilayers by X-ray diffraction
Authors: Odrzywolski Sebastian , Kojdecki Marek Andrzej , Złotnik Sebastian , Kubiszyn Łukasz , Wróbel Jarosław
Published: August 2024

In this article a complete procedure to investigate thin semiconductor plates (epitaxial layers), including high-resolution X-ray diffraction measurements, mathematical modelling of both crystalline structure and crystalline microstructure and computations to approximate solving inverse problems, is proposed and described in detail. The method is successfully applied to estimate crystalline homogeneity of a square indium-arsenide plate epitaxially-grown on gallium-arsenide substrate. To this end, the specimen is tested in nine areas around points forming a square grid. It is demonstrated that whole specimen may be regarded as a single large crystalline grain consisting of crystallites separated by small-angle boundaries. The crystallites occur as rode-like cuboids elongated in the direction perpendicular to the plate surface, with different areas of the sample and with base sizes not much differing. The mean-absolute second-order strain is very small and almost constant in the whole sample. The first-order strain also appears and, effectively, the structure of the crystalline layer is tetragonal with unit-cell parameters being smaller parallelly and larger perpendicularly to the layer surface and varying slightly in the layer. The results are presented in tables and figures and commented.
Investigation of the immunological effects of escitalopram oxalate in the breast cancer co-culture model
Authors: Biriz Nalan , Canturk Zerrin
Published: August 2024

Background

During breast cancer treatment, approximately half of the patients are prescribed psychotropic medication, such as selective serotonin reuptake inhibitors (SSRIs). Escitalopram oxalate is an SSRI used as an antidepressant.

Objectives

In this study, by creating a breast cancer microenvironment with THP-1, MCF-7 and MDA-MB-231 breast cancer co-culture models were created.

Methods

MCF-7, MDA-MB-231, and THP-1 cell lines to determine the concentration range of the cytotoxic effect of escitalopram oxalate MTS and MTT test were used. IC50 values were determined by the xCELLigence real-time cell analysis (RTCA) system. Apoptotic activities and cytokine levels were determined by flow cytometry.

Results

In the xCELLigence real-time analysis made according to the results, the IC50 value of escitalopram oxalate was measured as 13.7 μM for MCF-7 and 10.9 μM for MDA-MB-231. The IC50 value was measured as 54.6 μM for MCF-7 and 58.4 μM for MDA-MB-231 in xCELLigence analysis with tamoxifen. According to the MTS test results, the IC50 value of tamoxifen for THP-1 was 92.03 μM and the IC50 value for escitalopram oxalate was 95.32 μM. In the co-culture model, the immunological effects of escitalopram oxalate on MCF-7 cells were 2.8%, 11.1%, 15.6%, 10.6%, and 12.1% for interleukin (IL)-1β, IL-6, IL-8, IL-10, and TNF-α, respectively, while MDA effects on MB-231 cells, respectively, were 2.1%, 15.9%, 16.2%, 8.8%, and 11.8%.

Conclusions

According to the results obtained, it was concluded that the immunological effects of escitalopram oxalate are more effective than tamoxifen and that it can be used as an adjunctive agent in breast cancer treatment.
Blood metabolites as predictors of skin cancer risk: a comprehensive analysis
Authors: Wu Kaymin , He Youwu , Hua Ailian , Yao Yi
Published: August 2024

Introduction

This study aimed to investigate the potential causal effects of plasma metabolites on skin cancer (SC) risk through a two-sample Mendelian randomization (MR) analysis. Skin cancer, including melanoma and non-melanoma types, is a prevalent malignancy worldwide, necessitating the identification of novel biomarkers for early detection and prevention.

Materials and Methods

We utilized genome-wide association study (GWAS) data from 8,299 individuals of European ancestry in the Canadian Longitudinal Study of Aging (CLSA) cohort, encompassing 1,400 metabolites. The analysis also incorporated GWAS data from FinnGen, including 20,951 SC patients and 287,137 controls of European ancestry. The association between metabolites and SC risk was assessed using the inverse-variance weighted (IVW) method, complemented by sensitivity analyses such as MR-Egger and MR-PRESSO tests.

Results

The results revealed significant associations between 78 unique metabolites and SC risk. Among these, 42 metabolites were associated with a significant increase in SC risk, while 36 metabolites were linked to a significant reduction in SC risk.

Conclusions

This study highlights novel blood metabolites that are closely related to SC risk, emphasizing their potential importance in prioritizing metabolic features for SC mechanistic research. Further evaluation of these metabolites in SC risk assessment could lead to new insights into SC prevention and treatment strategies.
Effects of prosthesis-patient mismatch on cardiac function and clinical outcome after transcatheter aortic valve implantation
Authors: Parasca Catalina A. , Calin Andreea , Rosca Monica , Botezatu Simona , Enache Roxana , Beladan Carmen , Deleanu Dan , Chioncel Ovidiu , Bubenek-Turconi Serban , Iliescu Vlad A. , Popescu Bogdan A.
Published: August 2024

Background

Transcatheter aortic valve implantation (TAVI) prostheses have better hemodynamics compared to surgical prostheses, with a lower incidence of prosthesis-patient mismatch (PPM). Nonetheless, the effects of PPM have been controversial regarding clinical impact. This study aims to determine the short-term impact of PPM on cardiac function and the effect of PPM on mid-term outcome in patients undergoing transfemoral TAVI with balloon-expandable valves.

Methods

One hundred sixty consecutive patients (76.5±7.4 years, 85 men) were enrolled and examined before and 30 days after TAVI, by comprehensive echocardiogram (speckle tracking echocardiography and strain analysis). Patients were divided according to measured PPM (PPMM) into PPMM group: indexed effective orifice area (EOAi)≤0.85 cm2/m2 (n=64), and No-PPMM group: EOAi>0.85 cm2/m2 (n=96). Predictors and predictive value of PPMM were analyzed based on the primary endpoint, 3-year all-cause mortality.

Results

Impaired LA function was independently associated with PPMM after TAVI (global LA strain - OR 0.92, p = 0.022). Three-year mortality was higher in the PPMM group (23.4% vs. 10.4% in the No-PPMM group, p=0.026).

Conclusions

Our study revealed significantly worse impairment of LA function in patients with PPMM compared to those without PPMM on short-term follow-up, which correlated with 3-year mortality.
Pelatihan Fotografi dan Videografi dengan Metode Teman Sebaya di SMKN 1 Enam Lingkung, Padang Pariaman
Authors: Susanti Indah
Published: August 2024

Upaya untuk meningkatkan ruang kreativitas untuk peserta didik pada jurusan broadcasting danmultimedia sangat penting dilakukan karena berdampak langsung pada penguasaan di bidangfotografi dan videografi. Karena ttuntutan dunia industri yang menunggu SDM terampil dansiap kerja, penguasaan atau pemahaman di bidang fotografi dan videografi adalah hal yang sangatpenting. Kemampuan ini tidak terlepas dari bagaimana menata elemen visual. Penataan elemenvisual terkait masalah komposisi dan teknik fotografi. Kegiatan pengabdian bertemakanpelatihan fotografi dan videografi ini menekankan pada penataan komposisi foto dan videomelalui pembelajaran teman sebaya atau peer teaching dengan medium telepon genggam.Pengabdian ini bertujuan untuk menstimulasi kemampuan peserta didik dalam menghasilkanvisual yang berkualitas. Selain itu, pengabdian juga bertujuan untuk meningkatkan keaktifansiswa dan memotivasinya dalam proses pembelajaran di SMKN 1 Enam Lingkung. Pengabdianini menggunakan metode presentasi, praktik, observasi, dan pembelajaran teman sebaya. Hasildari kegiatan ini adalah peserta didik menjadi sangat kreatif, memahami dengan baik tentangkomposisi foto dan video untuk menciptakan karya visual, serta mampu memanfaatkanpenggunaan telepon genggam untuk berkarya. Enhancing the room for creativity of the students in Broadcasting and Multimedia department are highly essentialas creativity impacts the comprehension of photography and videography. Since students have to keep up with thedemands of the industry, mastery or understanding in the field of photography and videography, such as how toarrange visual elements, becomes such a necessary thing. The arrangement of visual elements is about compositionalissues and photographic techniques. Therefore, this activity emphasizes more on arranging photo and videocompositions through peer learning by using smartphones. It aims to stimulate the ability of students to producehigh-quality visuals, increase student activeness, and motivate them in the learning process at SMKN 1 EnamLingkung. During conducting the training, the authors implemented presentation, practice, observation and peerlearning methods. The results show that students are greatly creative, understand well about photo and videocomposition to create visual works, and are able to take advantage of the use of smartphone in taking photo andvideo.
Pelatihan Produksi Video Promosi Operator Arung Jeram Kompas Adventure Desa Rambeanak, Mungkid, Magelang
Authors: Kustanto Lilik , Widyasmoro Agnes , Hegar Elbaraja Dafi Muhammad
Published: August 2024

Desa Rambeanak, Mungkid, Magelang merupakan desa yang terletak di wilayah Candi Borobudur. DesaRambeanak memiliki potensi-potensi yang banyak, di antaranya makanan khas, kerajinan tangan, danwisata arung jeram Sungai Elo. Wisatawan arung jeram sungai Elo sangatlah ramai, terlebih pada akhirpekan. Hal ini mengakibatkan bermunculannya banyak operator arung jeram sebagai jasa wisata arungjeram. Salah satu operator tersebut adalah “Kompas Adventure” yang anggotanya adalah anak-anak mudaDesa Rambeanak. Operator tersebut sudah memiliki pelanggan yang sebagian besar mendapatkaninformasi melalui media sosial Instagram dan Tik Tok. Namun, informasi tersebut perlu ditingkatkandengan video promosi wisata arung jeram yang lebih menarik dan informatif. Oleh karena itu, pengabdiankepada masyarakat ini memberikan penyuluhan atau pelatihan dalam pembuatan video promosi agar parakru operator di Desa Rambeanak semakin memiliki kemampuan dalam pembuatan video untukmeningkatkan promosi dan memberikan layanan dokumentasi wisatawan arung jeram. Metode pelatihandilakukan secara tatap muka dengan materi teori dan teknis yang dilakukan dengan berbasis proyek. Setelahmendapatkan materi teori dan pengetahuan teknis, peserta praktik langsung dengan mengerjakan sebuahproyek, yaitu produksi video promosi dengan pendampingan dari para penyuluh kegiatan.Rambeanak Village located in Mungkid, Magelang is a village near to Borobudur temple. RambeanakVillage has potentials continuously serve as tourist destinations. It has a lot of enchanting wood handicraftsand one of the favorite destinations for the tourists is rafting tour in Elo river. Elo river rafting has a hugenumber of visits, especially on weekends. Therefore, the number of rafting tour operators has been increasing.One of these operators is "Kompas Adventure" whose members are children from Rambeanak Village. Theoperator already has customers who mostly get information about the tour through Instagram and Tik Tok.However, the contents of Kompas Adventure’s social media need to be improved. The media are supposed to beinteresting, informative, and high;ly persuasive. Therefore, this activity provides counseling or training inmaking promotional videos so that the operator crew in Rambeanak Village increasingly has the ability tomake more creative and persuasive videos to improve promotion. Besides, they are also able to providedocumentation services for rafting tourists. The authors implemented face-to-face method during the training,involving theoretical and technical materials carried out on a project-based basis. After getting theoreticalmaterial and technical knowledge, then the participants were encouraged to direct practice by working on aproject. They were asked to create promotional videos assisted by the authors.
Pembuatan Konten Website dengan Medium Audiovisual untuk Mendukung Promosi UMKM Azolla
Authors: Sintowoko Dyah Ayu Wiwid , Azhar Hanif
Published: August 2024

Website azolla.id berbasis medium interaktif, film, yang didedikasikan untuk UMKM Azolla Klaten sebagaibagian dari upaya membantu UMKM Azolla Klaten berkembang. Website ini digunakan sebagai salah satumedia informasi sekaligus wadah promosi UMKM Azolla Klaten. Kegiatan ini dilakukan untuk mendorongUMKM Azolla di Kajen, Klaten dalam merespons menjamurnya pemanfaatan media digital saat ini. Websiteini rencananya digunakan untuk mendukung promosi UMKM di area terpencil agar eksistensinya tetapbertahan, produknya tetap dikenal masyarakat luas, sekaligus mendukung ruang pendidikan bagi mahasiswadengan rumpun ilmu sejenis. Metode direct-practice diterapkan guna memaksimalkan perancangan websiteinteraktif. Hasil pengabdian kepada masyarakat (abdimas) menunjukkan bahwa website azolla.id tampakefektif untuk mendorong kemajuan UMKM daerah sekaligus dapat mendorong kebijakan ekonomi kreatifmasyarakat desa. Website ini memudahkan viewer dalam melihat produk UMKM, proses budi daya, danpemanenan azolla. Pembuatan website dan konten di dalamnya juga membantu menuntaskan problemmasyarakat, salah satunya problem yang dihadapi UMKM Azolla ini dalam bidang promosi media UMKM. The azolla.id website is specifically designed to support Azolla MSME. This MSME is located in Klaten. Sincethe MSME products are highly potentioal to be widely spread, the website serves as an informational platformand promotional forum for Azolla. The website is designed to facilitate the promotion of Micro, Small, andMedium Enterprises (MSMEs) specifically in distant locations. Morover, it aims to ensure the sustainability ofthese enterprises, introduce the products to the wider community, and provide an educational platform forstudents with similar expertise. The program of creating the website content leads to a result that azolla.idwebsite effectively promotes regional MSME’s advancement and fosters innovative economic strategies in ruralregions. Developing a website and its content can effectively address community issues, such as the challengesfaced by Azolla in promoting their businesses through MSME media.
Pelatihan Kelompok Jathilan di Desa Argorejo, Sedayu, Bantul, Yogyakarta
Authors: Irawati Eli , Astini Ni Kadek Rai Dewi
Published: August 2024

Pelatihan kelompok jathilan di Desa Argorejo, Sedayu, Bantul, Yogyakarta merupakan upaya untukmentransfer keterampilan dalam komposisi musik dan koreografi tari kepada kelompok Jathilan yang sedangdibina. Tujuan dari kegiatan ini adalah untuk meningkatkan kualitas berbagai elemen seperti variasi musikpengiring, tata rias, pola lantai, dan kostum, dengan tujuan meningkatkan produktivitas dan kreativitasseniman lokal. Kelompok jathilan yang sedang dibina antara lain Kelompok Jathilan Taruno Mudo di DesaKepuhan dan Kelompok Jathilan Sindu Kidul di Desa Sindu Kidul. Kegiatan ini mencakup pengembangangending atau lagu, pola tabuhan, pola lantai, gerak tari, tata rias, dan kostum. Pendekatan yang digunakandalam pelaksanaan kegiatan ini meliputi pendekatan personal seperti demonstrasi, ceramah, latihan, danpengembangan. Hasil dari kegiatan ini termasuk pembuatan komposisi iringan musik dan pola lantai tarian,serta penataan tari dan rias busana. Training for Jathilan groups in Argorejo Village, Sedayu Subdistrict, Bantul Regency, Yogyakarta,aims to effective;y impart music composition and dance choreography skills to this group. This activity isemphasized in improving the quality of musical accompaniment, floor patterns, make-up, and costumesin order to enhance their performances. It is also automatically in line with the improvement of productivityand creativity of local artists in the future. The targeted groups of the training were Jathilan TarunoMudo Group in Kepuhan Village and Jathilan Sindu Kidul Group in Sindu Kidul Village. Theactivities involved enhancing musical compositions, drum patterns, floor designs, dance techniques,make-up, and costumes. The authors applied personal approach methods such as demonstrations,lectures, training sessions, and skill development. The outcomes of this program are the development ofmusical compositions for accompaniment, refinement of dance floor patterns, choreography creation,and redesignation of costumes and make-up.
Analisis Pemahaman dan Kepatuhan Pajak Bendahara Pemerintah
Authors: Cheisviyanny Charoline
Published: August 2024

This research aims to analyze tax knowledge and tax compliance of government treasurers and to analyze their relationships. The objects of the research were regional work units (OPDs) in Padang and Solok. The respondents were OPD’s treasurers with 37 people in Padang and 31 people in Solok. Data was collected by surveys and interviews. The result showed that (1) the tax knowledge of treasurers’ is in “enough” level; (2) all tax obligations have been implemented by treasurers, except tax reporting, (3) there is no relationship between tax knowledge and tax compliance. It suggested to enhance tax socialization and to add the objects of the research for further researches.
 
Keywords: tax knowledge, tax compliance, treasurer
Using COBIT4.1 in Evaluating Hospital ITG Implementation
Authors: BAHARI ASNIATI
Published: August 2024

This research has an intention to evaluate the implementation of IT governance in a private hospital (Hospital X) in Padang city by using COBIT 4.1 framework; and to recommend IT governance practices that can improve IT governance at the hospital in the future.  COBIT 4.1 provides model of processes found in IT activities in 4 domain, Plan and Organize (PO), Acquire and Implement (AI), Deliver and Support (DS), and Monitor and Evaluate (ME). Data were collected by using document evaluation, interview and observations. The result showed that IT governance implementation at the hospital has not achieved the best practice yet. The existence of activities related to IT governance is defined, but inconsistency still happens. There are 28 IT processes out of 34 IT processes and 110 detailed control objectives exist out of 210 detailed control objectives. The identified IT processes show the existing IT activities in the hospital support the achievement of its strategy and objectives. Control objectives of each IT process needs to be implemented for more effective process. The hospital should optimize the practices of each IT process for optimal results.
Analisis Kualitas Pengungkapan Islamic Corporate Social Responsibility Bank Umum Syariah di Indonesia
Authors: Anggraini Dian Yuni , Kartika Rayna
Published: August 2024

This study aims to examine the quality of Islamic Corporate Social Responsibility (ICSR) disclosure in Indonesian Islamic Banks for 2014-2017. Content analysis was used to identify the quality of information disclosed. The observation of the study isusing 50 observations(13 Islamic Banks and for 4 years). The operational definition of ICSR is encompassed by Islamic economic responsibility, Islamic legal responsibility, Islamic ethical responsibility, and Islamic philanthropic responsibility. The study shows that the information disclosed is more dominated by quantitative than qualitative information. There are positive trend on ICSR disclosure. Therefore, the increasing disclosure trends can be considered as a first step toward improved Indonesian Islamic Banks’ ICSR disclosure. The increasing disclosure trends can be considered as the fact that Islamic Banks in Indonesia have increasing their interest in social problems. This study provides a valuable contribution to researchers and practitioners, as it extends the understanding of how the narrative disclosures on ICSR were produced by Indonesian Islamic Banks.
Analisis Efisiensi dan Efektifitas Keuangan Desa/Nagari Kabupaten Tanah Datar Sumatera Barat
Authors: Ahmad Afridian Wirahadi , Putri Gustia Eka
Published: August 2024

This study aims to evaluate the level of efficiency and effectiveness of the use of village funds in villages / nagari located in Tanah Datar District, West Sumatra. Sources of village development funding come from village funds, village fund allocation and local revenue. The object of the study was 75 villages in Tanah Datar District using purposive sampling. The data analysis technique is used by Kepmendagri Number 690.900-327 concerning the criteria for evaluating the performance of financial statements. The results showed that the level of Nagari financial efficiency of 92.90% was included in the inefficient category. While the effectiveness level of 83.41% which is included in the category is quite effective.
Analisis Perbandingan Prediksi Kebangkrutan Perbankan Syariah dan Konvensional di Indonesia
Authors: Adnan Muhammad Ichsan , Fahlevi Heru
Published: August 2024

The purpose of this study was to compare the stability of Islamic and conventional banking in Indonesia by measuring financial distress/ bankruptcy predictions through the Altman Z-Score and Grover G-Score methods for a period from 2016 to 2018. The study evaluated 11 Islamic banks and 40 conventional banks by using Independent Sample T-Test. The results in this study indicated a difference between Islamic and conventional banking based on the Altman Z-Score and Grover G-Score methods. Calculations based on the Altman Z-Score method on Islamic banks indicated that there were 2 banks that were not bankrupt, 1 bankrupt and 11 banks were in the grey zone. Whereas in conventional banks there were 2 banks that were predicted not to go bankrupt, 25 banks that were in the grey area, and 13 banks were predicted to go bankrupt. Based on the Grover G-Score calculation, there were no bankrupt banks, both Islamic banks and conventional banks. The study showed that Islamic banks were more stable than conventional banks.
Pengaruh Karakteristik Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan
Authors: Mutmainah Siti , Kurniawan Khomsin Fajar
Published: August 2024

This study aims to examine the effect of audit committee’s characteristics consist of independency, expertise, size, meeting frequencies, authority, and gender audit committee on the timeliness of corporate financial reporting. Audit report lag is a proxy of the timeliness of corporate financial reporting. The samples in this study are manufacturing companies that listed on Indonesian Stock Exchange (IDX) on 2016-2018 consist of 252 observations.
            The result shows that audit committee’s independency and size have positive significant and audit committee meeting frequencies has negative significant on audit report lag. Meanwhile, audit committee’s expertise, authority, and gender have no significant influence on audit report lag. The results of this study indicate the need to improve the performance of the audit committee in order to improve the timeliness of financial reporting. In accordance with the mechanisms of good corporate governance, policymakers can regulate the attributes needed to improve the effectiveness of the audit committee, for example the expertise provisions, the proportion of women, or statements of the authority.
Karakteristik Chief Executive Officer (CEO) dan Kualitas Akrual: Bukti Empiris dari Indonesia
Authors: Nurmayanti Poppy
Published: August 2024

This study investigates the relationship between CEO characteristics and accruals quality from public firms listed in Indonesia Stock Exchange between 2010 and 2017. This study used two accruals quality measures namely absolute abnormal accruals and performance matched abnormal accruals. Specifically, absolute abnormal accruals are proxied by two proxies, a) the modified Jones model (Dechow et al. 1995) and b) accrual estimation error the augmented specification of Dechow and Dichev model (2002) as suggested by McNichols (2002). Furthermore, performance matched abnormal accruals are proxies by two proxies, a) performance matched abnormal accruals by using Kothari et al. 2005) and b) current accrual. This study identifies CEO characteristics as CEO female, financial work experience, business skill, tenure, and CEO founding.  The empirical findings that several CEO characteristics (i.e., CEO female, financial work experience, business skill, tenure, and CEO founding) is significantly associated with accrual quality; these in turn, may affect the quality of the firm’s reporting. Overall, these results are consistent with the prediction of the upper echelons theory and have implication in corporate financial reporting.
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara
Authors: Odang Nilam Kemala
Published: August 2024

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan dengan observasi, studi literatur, dan wawancara. Hasil penelitian ini menunjukkan bahwa implementasi kebijakan VAT refund di Sumatera Utara masih nihil. Faktor-faktor penyebab rendahnya realisasi tersebut, yaitu sosialisasi yang minim, destinasi wisata Sumatera Utara yang belum beragam, syarat VAT refund yang cukup berat, dan partisipan retailer yang didominasi oleh franchise yang menjual produk luar negeri.
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai Tahun 2021 (Studi Kasus di Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi)
Authors: Hernando Riski , Anggraini Dewi , Wijaya Rico
Published: August 2024

Penelitian ini bertujuan untuk mengetahui apakah Akuntabilitas dan Transparansi berpengaruh terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Penelitian ini menggunakan alat analisis SPSS 25.0 for Windows melalui analisis data dengan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik dan uji hipotesis. Populasi dalam penelitian ini adalah seluruh masyarakat desa di Kecamatan Jambi Luar Kota, Pengambilan sampel dalam penelitian ini menggunakan teknik Purposive sampling dengan kriteria yang ditentukan. Hasil penelitian ini menunjukkan bahwa Akuntabilitas dan Transparansi berpengaruh positif terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota. Serta Akuntabilitas dan Transparansi secara Bersama-sama mempunyai hubungan yang positif terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2019-2022)
Authors: Nafira Tasha , Luthan Luciana
Published: August 2024

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak. Penelitian ini dilakukan dengan metode purposive sampling yang didapat dari 15 perusahaan sektor property dan real estate, dengan total sampel berjumlah 45  yang terdaftar di BEI secara berturut-turut dari tahun 2019 hingga 2022. Hasil penelitian  ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak, sementara kepemilikan manajerial berpengaruh negatif terhadap penghindaran pajak
Advancements in Edge Detection Techniques for Image Enhancement: A Comprehensive Review
Authors: Zangana Hewa Majeed , Mohammed Ayaz Khalid , Mahmood Mustafa Firas
Published: August 2024

Edge detection is a fundamental algorithm in image processing and computer vision, widely applied in various domains such as medical imaging and autonomous driving. This comprehensive literature review critically evaluates the latest edge detection methods, encompassing classical approaches (Sobel, Canny, and Prewitt) and advanced techniques based on deep learning, fuzzy logic, and optimization algorithms. The review summarises the significant contributions and advancements in the field by synthesizing insights from numerous research papers. It also examines the combination of edge detection with current image processing methods and discusses its impact on real-life applications. The review highlights the strengths and limitations of existing edge detection strategies and proposes future avenues for investigation. Various research shows that classical edge detection methods like Sobel, Canny, and Prewitt still play a significant role in the field. However, advanced methods utilizing deep learning, fuzzy logic, and optimization algorithms have shown promising results in enhancing edge detection accuracy. Combining edge detection with current image processing methods has demonstrated improved clarity and interpretation of images in real-life applications, including medical imaging and machine learning systems. Despite the progress made, there are still limitations and challenges in existing edge detection strategies that require further investigation. Future research should address these shortcomings and explore new edge detection algorithm development avenues. By understanding the current state of the art and its implications, researchers and practitioners can make informed decisions and contribute to advancing edge detection in image processing and analysis. Overall, this review serves as a valuable guide for researchers and practitioners working in the field, providing a thorough understanding of the state-of-the-art edge detection techniques, their implications for image processing, and their potential for further development.
Identification of Social Media Addiction Levels on "TikTok" Among Students Using Mamdani Fuzzy Logic
Authors: Syauqi Rahmatullah Syauqi , Sriani Sriani
Published: August 2024

According to data from the Global Web Index in their early 2023 survey, advertising sources published by Byte Dance indicate that TikTok has 109.9 million users aged 18 and above in Indonesia alone. This highlights the inevitable trend of teenagers becoming addicted to social media, particularly the TikTok app. Related parties are starting to notice this addiction issue, along with a noticeable decline in academic performance, possibly as a result of students neglecting their time by spending it on social media (TikTok). Analyzing variables such as usage duration, productivity impact, and neglect of social interactions aims to measure TikTok addiction among students using the Mamdani fuzzy logic method. Of the 75 respondents surveyed, 17.33% were identified as "Not Addicted", 72% were identified as "Addicted", and the remaining 10.67% were identified as "Highly Addicted". The results show that most students are already identified as addicted to TikTok. The Mamdani fuzzy logic method is considered effective in handling uncertainties in human behaviour. By utilizing MATLAB’s Fuzzy Logic Toolbox, this research models and evaluates addiction levels, providing insights to reduce excessive TikTok usage. This study also provides a strong foundation for future research exploring social media addiction on other platforms or among different populations. It encourages using technologies like MATLAB’s Fuzzy Logic Toolbox in educational contexts to address other complex problems.
Information System Analysis and Design for Student Scores Management Using Iconix Process
Authors: Hadiwiyanti Rizka , Fitri Anindo Saka , Khrisnawati Erlin Ayu , Kurniawan Ferry , MS Tri Lathif
Published: August 2024

The development of information and technology encourages society, government, business, and the educational sectors to support all initiatives that will boost productivity and effectiveness. For example, an information system is required at SDI Taman An-Nahl to handle and provide student data. To make it easier to handle student score data and give parents updates on their children's activities, they have created an analysis and design of a student score for a management information system. The use of information technologies to handle student test results may also enable teachers to process results more quickly and effectively. This study produces a web-based student score for a management information system using the Iconix process approach. The study's results are the analysis and development of information systems for implementing Student Scores Management into practice. Information on teachers, parents, and students is included, along with score records for each subject taught in each class. The proposed business procedures can carry out the results effectively. Additionally, keeping track of students' scores and actions can lead to suggestions for various business actors.