bluuebunny/crossref_metadata_2025 huggingface dataset:
Penyuluhan Pemasaran Digital untuk Desa Gedong, Kecamatan Banyubiru, Kabupaten Semarang
Authors: Situmorang Uly Erianti , Simanungkalit Dian Fanesha , Noviana Irene Gea , Margaretha Yuliyana Angganita , Petrisia Gusti Made Cahyani , Triantoro Alvin , Wijayanto Petrus
Published: August 2023

Tujuan kegiatan penyuluhan pendampingan pemasaran digital ini adalah untuk meningkatkan wawasan generasi muda yang ada di Desa Gedong, tentang strategi pemasaran suatu usaha dengan menggunakan media digital atau internet. Metode yang digunakan dalam pelaksanaan kegiatan ini adalah pertama persiapan kegiatan penyuluhan, kedua pelaksanaan kegiatan, dan yang ketiga evaluasi setelah kegiatan penyuluhan. Peserta kegiatan penyuluhan pendampingan ini adalah Karang Taruna dan pelaku usaha di Desa Gedong. Sebanyak 18 warga menjadi peserta penyuluhan pendampingan pemasaran digital yang dilakukan pada tanggal 4 Desember 2022 di Kantor Balai Desa Gedong. Hasil kegiatan ini adalah peningkatan pemahaman para warga khususnya generasi muda yang ada di Desa Gedong sebanyak 61% wawasan tentang pemasaran meningkat, 72% mengerti dan dapat menerapkan cara pemasaran yang tepat untuk pengembangan usaha dan 50% dari peserta aktif dalam penyuluhan pendampingan.
BLOCKCHAIN TECHNOLOGY IN MSME BOOKKEEPING IN INDONESIA
Authors: Amirya Mirna
Published: August 2023

Blockchain technology is experiencing rapid development in today's digital era. Likewise with MSMEs which show the growth of business actors and an increase in their contribution to the national economy (GDP) in Indonesia. The advantages offered by blockchain technology are expected to be able to support the business operations of a business entity, one of which is the bookkeeping of MSMEs in Indonesia. This study aims to analyse the potential application and use of blockchain technology in MSME bookkeeping in Indonesia. This study uses a qualitative method with a case study approach and analysis of explanatory strategies. The data used is secondary data. The results of the study found that blockchain can be used as a technology for MSME bookkeeping in Indonesia. One of the reasons is that all accounting transactions can potentially be tracked with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain is used as a database and data processing is still carried out using an Accounting Information System. Blockchain cannot automatically process data into information that may be needed in accounting.
PENGARUH STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA
Authors: Munir Misbakhul Munir
Published: August 2023

Penelitian ini bertujuan untuk mengetahui pengaruh hubungan antara struktur kepemilikan yang terdiri dari kepemilikan institusional kepemilikan manajerial ,dan konsentrasi kepemilikan serta pengaruh komite audit terhadap persistensi laba. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling sesuai kriteria yang sudah ditentukan, maka dihasilkan sampel penelitian sebesar 132 perusahaan. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan software IBM SPSS. Hasil penelitian ini menunjukan bahwa kepemilikan konstitusional berpengaruh positif signifikan terhadap persistensi laba, kepemilikan manajerial berpengaruh positif signifikan, sedangkan konsentrasi kepemilikan dan komite audit tidak berpengaruh terhadap persistensi laba.

Kata Kunci : Struktur Kepemilikan, Komite Audit Persistensi Laba.
PROFITABILITY ANALYSIS OF ISLAMIC REGIONAL DEVELOPMENT BANKS BEFORE AND DURING COVID-19
Authors: Sofyan Andi Syathir , Rusydi Bahrul Ulum , Sofyan Syaakir
Published: August 2023

This study aims to determine the effect of financing to deposit (FDR), non performing financing (NPF), profit sharing financing (PSF), third party funds (DPK) and dummy covid on return of assets (ROA). This paper uses multiple linear regression method. Research observations are data for the quarter December 2018 to September 2021 at Islamic Regional Development Banks in Indonesia. The results showed that FDR, NPF, and the COVID dummy had a negative effect on profitability. Meanwhile, PSF and DPK have a positive influence on profitability. In addition, the Kruskal-Wallis test showed no difference in ROA, FDR, and NPF before and during Covid-19.
PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE
Authors: Tangke Paulus , Lauren Gracia E. , Holly Anthony , Jao Robert
Published: August 2023

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance.

Keyword: Financial Distress, Tax Avoidance, Corporate Governance
FORMULASI RASIO KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA PERSPEKTIF MAQASHID SYARIAH
Authors: Aditiya Roby
Published: August 2023

This study aims to formulate ratio to measure the financial performance of local governments in Indonesia with a maqashid sharia perspective. This research is qualitative research with an exploratory approach. The results show that there are eleven elements of the ratio that can be used in measuring the financial performance of local governments in Indonesia with the maqashid sharia perspective. Objective of Individual education are measured by the ratio of education spending, the ratio of planning and research spending, the ratio of spending on human resource development, and the ratio of communication and information spending. Objective of creating justice, it is measured by the ratio of financial flexibility, functional distribution ratio, and the ratio of interest-free products. Meanwhile, objective of public interest, it is measured by budget solvency ratio, financial independence ratio, local government transfer ratio, and investment and fixed asset ratio.
IMPACT OF SAIBA USERS, ACCOUNTING TRAINER, ORGANIZATIONAL CULTURE ON THE ADOPTIONS OF ACCRUAL BASED
Authors: Sudirman Muh Sajjaj
Published: August 2023

Tujuan dari penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi penerapan akuntansi berbasis akrual. Kanwil Kementerian Agama Sulawesi Selatan menyediakan informasi yang digunakan dalam penelitian ini. Penelitian ini bertujuan untuk mengetahui secara objektif pengaruh penggunaan aplikasi SAIBA, pelatihan akuntansi dan budaya organisasi terhadap penerapan akuntansi berbasis akrual dalam menghasilkan laporan keuangan yang berkualitas. Populasi penelitian terdiri dari 92 operator aplikasi SAIBA yang bekerja di Kanwil Kementerian Agama Sulawesi Selatan. SPSS adalah metode yang digunakan untuk analisis data. Temuan penelitian menunjukkan bahwa pengguna SAIBA, pelatihan akuntansi, dan budaya organisasi memiliki dampak positif dan signifikan terhadap akuntansi berbasis akrual.

Kata Kunci: Pengguna SAIBA, Pelatihan Akuntansi, Budaya Organisasi, Akuntansi berbasis Akrual.
KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI CILACAP: DAMPAK APLIKASI SAKPOLE, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN
Authors: Wardani Dewi Kusuma , Wulandari Tri
Published: August 2023

Tujuan penelitian ini untuk mengetahui pengaruh kualitas pelayanan, sanksi perpajakan dan aplikasi Sakpole terhadap kepatuhan wajib pajak kendaraan bermotor. Metode kuantitatif digunakan dalam metode penelitian. Kuesioner dibagikan kepada 90 responden di Cilacap yang merupakan wajib pajak kendaraan bermotor dengan menggunakan formulir Google. Data dianalisis menggunakan IBM SPSS versi 25, dan convenience sampling digunakan sebagai strategi pengambilan sampel. Kesimpulan penelitian ini adalah kepatuhan wajib pajak kendaraan bermotor di Cilacap didorong oleh sanksi pajak. Sebaliknya, kepatuhan wajib pajak di Cilacap tidak dipengaruhi oleh kualitas pelayanan atau penerapan Sakpole.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL PERIODE 2020-2021
Authors: Adenia Deffa Zhafira  , Ardhani Lutfi
Published: August 2023

Penelitian ini  bertujuan untuk mengetahui tingkat kesehatan bank umum swasta nasional periode waktu 2020-2021 menggunakan metode RGEC dilihat dari faktor Risk Profile, Good Corporate Governance, Earnings, dan Capital. Rasio keuangan yang digunakan dalam menilai kesehatan bank meliputi risk profile menggunakan 2 rasio yaitu NPL dan LDR, faktor GCG menggunakan self assessment, Earnings menggunakan 4 rasio yaitu ROA, ROE, NIM, BOPO dan faktor capital meliputi rasio CAR. Hasil penelitian menunjukan tingkat kesehatan bank umum swasta nasional tahun 2020 dikategorikan predikat “cukup sehat” dan tahun 2021 dikategorikan predikat “sehat”.

Kata Kunci : Tingkat Kesehatan Bank, RGEC, Bank Umum Swasta Nasional
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS DAN RASIO PASAR TERHADAP RETURN SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19
Authors: Djapalata Anggreni Shinta , Sulistyo Sulistyo , Emha Amir Fikri Anas Dimas
Published: August 2023

Pada penelitian ini bertujuan untuk menguji pengaruh dari rasio likuiditas, profitabilitas, aktivitas, dan pasar pada return saham pada periode sebelum dan selama pandemic pada 17 perusahaan makanan dan minuman di bursa efek Indonesia selama periode 2019-2021 yang dipilih menggunakan teknik porpusive sampling. Menggunakan deskriptif dengan pendekatan kuantitatif, data diambil dari laporan keuangan yang tersdapat di situs resmi Bursa Efek Indonesia, www.idx.co.id. Galeri investasi Universitas PGRI Kanjuruhan Malang. Data kemudian dianalisis dengan menggunakn teknik regresi linier berganda. Hasil dari penelitian ini, menunjukkan dalam masa sebelum dan selama pandemi, terbukti dari hasil studi bahwa rasio likuiditas, profitabilitas, aktivitas, dan pasar secara umum mempengaruhi return saham.. Namun, secara parsial, rasio likuiditas tidak memiliki pengaruh pada return saham pada masa sebelum dan selama pandemi, rasio profitabilitas berpengaruh pada return saham pada masa sebelum dan selama pandemi, rasio aktivitas tidak berpengaruh pada return saham pada masa sebelum pandemi, namun memiliki pengaruh pada return saham pada masa selama pandemi, dan rasio pasar tidak berpengaruh pada return saham pada masa sebelum dan selama pandemi.
DAMPAK IMPLEMENTASI STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH
Authors: Fadil Asri Muhammad , Ayu Damayanti Ratna , Nirwana Nirwana
Published: August 2023

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh implementasi Standar Akuntansi Pemerintahan (SAP) dan implementasi Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas keuangan pemerintah. Pengambilan data dilakukan dengan menggunakan kuesioner yang didistribusikan kepada 108 pegawai SKPD di lingkup Pemerintah Kota Makassar. Data yang terkumpul dianalisis menggunakan analisis regresi linear berganda dengan software SPSS 26. Hasil penelitian ini menunjukkan bahwa implementasi SAP berpengaruh signifikan dan positif terhadap akuntabilitas keuangan pemerintah. Selain itu, implementasi SPIP juga berpengaruh signifikan dan positif terhadap akuntabilitas keuangan pemerintah. Hasil penelitian ini dapat bermanfaat bagi pemerintah sebagai bahan masukan dan pertimbangan dalam menentukan kebijakan khususnya mengenai peningkatan akuntabilitas keuangan pemerintah. 

Kata Kunci : Akuntabilitas Keuangan Pemerintah, Sistem Pengendalian Intern Pemerintah, Standar Akuntansi Pemerintahan
INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE
Authors: Muslim Muslim , Hajering Hajering , Sonjaya Yaya , Pattiasina Victor
Published: August 2023

The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value

 

Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company
PERSEPSI MAHASISWA TERHADAP PERATURAN PEMADANAN NIK MENJADI NPWP DAN DAMPAKNYA TERHADAP PENINGKATAN KEPATUHAN PAJAK
Authors: Chelsya Chelsya , Verawati Verawati
Published: August 2023

The role of taxes in the economy in Indonesia is enormous because taxes play a role in maintaining the balance of the country's economy and helping to create social welfare. A tax collected from tax objects and subjects is used to build public facilities for society. However, some still have income above PTKP but still need to pay and report taxes. Therefore, the government is trying to improve tax compliance by establishing a new regulation that matches NIK as NPWP. By checking NIK to NPWP, a Single Identification Number (SIN) is created so that people only need to bring 1 KTP card for administrative purposes. This study aims to determine students' perceptions and understanding of the rules for matching NIK to NPWP and their impact on increasing tax compliance. This research is descriptive research with a quantitative approach using the survey method. The results showed that students were already aware of the regulations for matching NIK to NPWP and their procedures through online media and socialization provided at the University. While the cause of the failure of NIK validation to NPWP is due to not fulfilling the requirements as a taxpayer, and the confirmation process via email has yet to be activated.

 

Kata Kunci : Tax; NIK; NPWP; Tax Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Adang Ferry , Wijoyo Amin
Published: August 2023

Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari profitabilitas, reputasi KAP, ukuran dewan direksi, ukuran perusahaan, ownership dispersion, DER, dan opini audit sebagai variable independen terhadap audit report lag sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel yang diambil sebanyak 120 perusahaan. Model yang digunakan dalam penelitian ini adalah software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini membuktikan bahwa Profitabilitas memiliki pengaruh negatif terhadap audit report lag. Reputasi KAP, Ukuran Dewan dan Debt to Equity Ratio memiliki pengaruh positif terhadap audit report lag; sedangkan ukuran perusahaan dan ownership dipersion tidak memiliki pengaruh terhadap audit report lag.

 

Kata Kunci : Audit Report Lag, Profitabilitas, Reputasi KAP, Ukuran Dewan Direksi, Ukuran Perusahaan, Ownership Dispersion, DER, Opini Audit
I’m From Ngruki, but Don’t Judge Me As A Terrorist: Critical Victimology Study of Muslims Community in Ngruki, Sukoharjo, Indonesia
Authors: Ireka Radhistya , Sulhin Iqrak
Published: August 2023

The Ngruki area has been in the spotlight after the Bali bombings and several acts of terrorism. Causes there are perpetrators who are caught by police in Ngruki. Also, there is a boarding school led by Abu Bakar Bakar Ba'asyir who become convicts of terrorism. This puts Ngruki Muslims associated with, even often accused of radicalism and terrorism. Ultimately, it made them uncomfortable with the behavior. The problem is accused of the Ngruki community by other people, making them perceive suffering. It is indicate that they experience victimization. This paper aims to describe the experience of the Ngruki people, who received victimization. The question is, how is the victimization experienced by the Ngruki community?. This study uses the conceptual approach of critical victimology initiated by Sandra Walkalate. This study uses a qualitative method to explore the victimization experiences of from the Ngruki community. by conducting in-depth interviews with five people who experience bad behavior due to their Ngruki identity. This study finds that their identity as Ngruki makes them victims. They get bullying, ribbing, and even discrimination from other people. Nevertheless, there are no resistances, and realize that is normal. Its shows that found "misrecognize” such as symbolic violence.
The Problem of Neutrality of the State Civil Apparatus (ASN) in the 2020 Regional Head Election
Authors: Atmojo Muhammad Eko , Sulaksono Tunjung , Hanif Nita Ariba , Fridayani Helen Dian
Published: August 2023

This article will discuss the neutrality of bureaucracy in Indonesia with the perspective of data collection from online media. Where the purpose of this paper is to find out the involvement of ASN in the power struggle in the implementation of regional head elections. If we look at the many cases of neutrality violations that occurred in the 2020 regional head elections, this is also justified by the State Civil Affairs Commission which records cases of violations of bureaucratic neutrality. The implementation of regional head elections conducted in 2020 is indeed full of pros and cons, besides that almost every regional head election always arises the issue of bureaucratic neutrality. In 2020, there were 694 ASNs who committed violations and have been reported to the State Civil Apparatus Commission. This shows that the implementation of regional head elections is one of the momentums for candidates for regional heads and ASNs to conduct patron-client practices. In addition, the implementation of regional head elections is also carried out during the covid-19 pandemic so that it is possible to have ASN involvement in the implementation of campaigns and so on. Because in 2020 there is a lot of involvement of civil apparatus that shows open support to one of the candidates.
Optimising Regional Financial Performance through Capital Expenditure and Regional Revenue in Bengkalis Regency 2017-2020
Authors: Abdi Syahrial , Akbar Bahrullah , Maryani Dedeh , Sinurat Marja
Published: August 2023

Local Government Governance in Improving Regional Financial Performance on the Analysis of Capital Expenditure and Regional Revenue from 20017 to 2020 proves that the Quality and Allocation of Expenditure has not been seen due to the Pattern of Leadership Culture and Geopolitics of Bengkalis Regency. Capital Expenditure has not been prepared to build infrastructures related to the community’s economic growth, which will ultimately impact increasing Regional Original Revenue (PAD). This research is a qualitative descriptive type, intending to know the work of regional finance; there are 5 (five) elements, namely: 1) Degree of Decentralisation; 2) Financial Dependence on the Central Government; 3) Financial Independence; 4) Effectiveness of local revenue; 5) Degree of BUMD Contribution. This paper proves that optimal and effective capital expenditure and the ability to develop an integrated revenue-raising program can improve regional financial performance.
Social Media and Popularity of Prospective Candidates in the 2019 General Election
Authors: Rizki Ahmad Fadillah Akbar , Nurjaman Asep
Published: August 2023

Technology has helped make it easier for people to connect without meeting in person. Social media makes it easier for humans to interact without the need to meet in person. Information that is spread via social media can also apply quickly. This study aims to determine prospective candidates' popularity through social media as a campaign stage for the 2019 General Election. The research method used is descriptive, with a qualitative approach. This study's data sources are primary and secondary. Data collection techniques used are observation, documentation, and literature study. The data analysis technique used is a qualitative descriptive analysis model. The research findings show that social media helps prospective candidates use it as a campaign tool. In addition, social media, as prospective candidates, use a platform to increase their popularity by sharing activity posts featuring promotions or career paths from prospective candidates through their social media. This influence has a good impact on society. Young people, in particular, seem to be drawn to politics via social media.
The impact of tourism on carbon (CO2) Emissions: An empirical analysis of Turkiye
Authors: BAHAR Ozan , DEMİR Emre
Published: August 2023

The study aims to reveal the effects of developments in tourism on CO2 emissions in Turkey from 1984 to 2021. In this context, the relationship between CO2 emissions, tourism revenues (TR), and international tourist arrivals (ITA) was analyzed using the autoregressive distributed lag (ARDL) boundary test approach. The results indicate a significant long-term relationship between the variables. The findings reveal that tourism revenues have a decreased effect, and international tourist arrivals have an increased effect on CO2 emissions in the long run. These results suggest that Turkey needs stronger policies specifically for this subject.
Strategic digital city: Concept, model, and research cases
Authors: Rezende Denis Alcides
Published: August 2023

Cities, in addition to being physical, are also digital, requiring the use of information technology resources and strategies, information, and services to make appropriate decisions. The objective is to present the strategic digital city (SDC) concept and project model and its research considering the subprojects: city strategies; city information; public services to citizens; and information technology resources applied in cities. The research methodology comprises approaches mixing techniques in respective phases, including bibliometrics assignment, and model theory applied in SDC cases with more than 11 doctoral, 100 master’s, undergraduate, scientific initiation, and postdoctoral program orientations obtained from more than 300 cities since 2003. The results showed that the SDC can be understood as a social project of public policy and is on the city managers’ agenda, as demonstrated in the 8 cases researched and in the more than 86 publications in different scientific international journals in the recent decade. The conclusion reiterates the importance of the participatory and democratic SDC original project accepted to contribute to the proper city management and the citizens’ quality of life expansion, including infrastructure, policy, and city development. Then, the SDC contemporary concept and model have been maintained regularly over the 10 years.
Kendala Pengembangan Wisata Watu Joli Desa Pucung Kidul, Kecamatan Boyolangu, Tulungagung
Authors: Febrianti Sakina Duwita , Aslama Ade , Putranto Anggoro
Published: August 2023

Watu Jolì Tourism is one of the tourist attractions located in Tulungagung Regency, East Java, Indonesia. Tourism Watu Joli Tulungagung may have great potential, but there are several obstacles encountered in its development. The purpose of this study is to examine the obstacles to tourism development at Watu Joli Tulungagung. This study uses descriptive qualitative methods through interviews with managers, observations, and retrieves information from relevant literature sources. The results of the study show that the obstacles in the development of Watu Joli tourism include budget constraints, environmental problems, lack of participation from stakeholders, and lack of tourism promotion. To overcome these obstacles, various efforts need to be made, such as finding adequate sources of funds, better environmental management, increasing stakeholder participation, and increasing promotion of Watu Joli.

Keywords: Constraints, Tourism Development, Watu Jol
Pengembangan Waktu Bersantai Dan Rekreasi Untuk Wisata Lanjut Usia Di Kawasan Wisata Montigo Resort, Batam
Authors: Hariyanto Oda I. B. , Anastasia Sherly
Published: August 2023

This study aims to develop a recreation and recreation model of future life in Montigo Resorts Batam to discover future tourists at this facility. The basis of this study is that Montigo Resorts has an afterlife in tourism. Currently, Montigo Resorts is growing rapidly, but Montigo Resorts is still a choice for this age group. 20 foreign tourists selected as respondents for this study. Their trips are planned independently and they come as a couple to relax. Data collection was done through interviews, observations and document research. Adventure and play are activities that young people do choose. Welcoming late-night tourists usually focuses on themes of late-night activities, entertainment, and entertainment during the hotel stay. Following this study, a happy and healthy passive comfort model was proposed. Standardization of comfort facilities for the elderly is a recommended program for public tourism facilities as well as resorts, restaurants and cafes and is a recommended strategy for Batam to maintain its presence as a tourist destination for tourists from around the world.

Keywords: Montigo Resorts, leisure and recreation, Activities, Later life tourist, tourist facilities
Strategi Pemasaran Daya Tarik Taman Wisata Iman Sitinjo Kabupaten Dairi Sumatera Utara
Authors: Sinaga Elizabeth M R , Suryasih Ida Ayu , Ariwangsa I Made Bayu
Published: August 2023

The attraction of Taman Wisata Iman Sitinjo is one of the attractions that is currently pursuing marketing activities. The lack of promotional media as a means of marketing products and the lack of market from among tourists make the attraction of Taman Wisata Iman Sitinjo less well known by the wider community. The importance of marketing strategy is as a means of introducing, communicating, and marketing the attractiveness value of Taman Wisata Iman Sitinjo to be directed and effective. Therefore, this research is important to be carried out and aims to determine the internal and external factors of Taman Wisata Iman Sitinjo, so that the right marketing strategy can be known for the attractiveness of Taman Wisata Iman Sitinjo. The research method used in this study is qualitative. Data was collected through observation, interviews and documentation. The resulting marketing strategy is the result of a SWOT analysis obtained from the identification of attractiveness conditions that result in the SO strategy, namely creating an image of the attractiveness of Taman Wisata Iman Sitinjo as a quality attraction and maintaining and improving the quality of attraction to be able to attract visitors to make a return visit. ST's strategy is to create innovations that attract more tourists and create a brand image to create tourist confidence in the attractiveness of Taman Wisata Iman Sitinjo. The WO strategy is to improve the quality of tourism human resources and improve the quality and service facilities for tourists. The last strategy is WT strategy, namely increasing the promotion of the attractiveness of Taman Wisata Iman Sitinjo through social media as well as the construction and provision of tourism supporting facilities. Keywords: tourism marketing strategy, tourist attraction, Taman Wisata Iman Sitinjo
Fast recovery from Peripheral Facial Palsy in a patient with Ramsay-Hunt Syndrome using Photobiomodulation Therapy
Authors:   Department of Stomatology, Federal University of Paraná, Curitiba- Paraná, Brazil, Ballardin Bárbara , Pivovar Allana ,   Department of Stomatology, Federal University of Paraná, Curitiba- Paraná, Brazil, Abreu Gabrieli ,   Department of Stomatology, Federal University of Paraná, Curitiba- Paraná, Brazil, Simões Alyne ,   Department of Biomaterials and Oral Biology, University of São Paulo, São Paulo – SP, Brazil, Araujo Melissa ,   Department of Stomatology, Federal University of Paraná, Curitiba- Paraná, Brazil
Published: August 2023

Ramsay-Hunt syndrome is an infectious disease associated with the varicella-zoster virus, and peripheral facial palsy is often one of its clinical manifestations. This case report describes a patient diagnosed with Ramsay-Hunt syndrome who developed peripheral facial palsy and was treated by photobiomodulation therapy. A 26-year-old woman developed a lack of facial mobility on the right side, asymmetry, otalgia, dysgeusia, and dry eyes, leading to the diagnosis of Ramsay-Hunt syndrome. Her peripheral facial palsy was classified as moderately severe according to the House-Brackmann scale. Acyclovir, prednisone, and physiotherapy sessions were prescribed to manage peripheral facial palsy. In the absence of a clinical response to the proposed therapies, photobiomodulation therapy was employed using the parameters: 780 nm, 100 mW, 3 J/point, and 30.48 J/cm2. After five sessions of photobiomodulation therapy, complete recovery of facial movement was observed. Photobiomodulation therapy treated peripheral facial palsy effectively, allowing a fast recovery and avoiding irreversible sequelae in a patient with Ramsay-Hunt syndrome.
Bond strength of relined print and conventional denture base resins after aging
Authors:   Universidade de Lisboa, Faculdade de Medicina Dentária, Lisbon, Portugal, Morais Sofia , Bettencourt Ana ,   Universidade de Lisboa, Faculdade de Farmácia, Research Institute for Medicines (iMed.ULisboa), Lisbon, Portugal, Portugal Jaime ,   Universidade de Lisboa, Faculdade de Medicina Dentária, Unidade de Investigação e Ciências Orais e Biomédicas (UICOB), Lisbon, Portugal, Neves Cristina ,   Universidade de Lisboa, Faculdade de Medicina Dentária, Unidade de Investigação e Ciências Orais e Biomédicas (UICOB), Lisbon, Portugal
Published: August 2023

Objectives: To compare the bond strength of printed and conventionally produced denture base resins to reline resins after being submitted to a physical-chemical aging process. Methods: Sixty specimens (10×10×3.3 mm) of two printed (V-Print Dentbase and Denture 3D+) and one conventionally produced (Probase Hot) denture base resins were relined with two acrylic resins: Ufi Gel Hard C and Probase Cold (n=10). The specimens were submitted to 1000 cycles of thermal fluctuations (5-55ºC) and 28 days of pH cycles using pH=3 (8 h/day) and pH=7 (16 h/day). Then, the shear bond strength was evaluated (1 KN; 1 mm/min), and the failure mode was classified as adhesive, cohesive, or mixed type. Data were analyzed with Kruskal-Wallis and t-tests (=0.05). Results: Bond strength values ranged from 8.9 to 21.5 MPa. No statistically significant (p=0.07) differences were found between the bond strength of the three denture base acrylic resins. The reline resin did not significantly (p=0.07) affect the bond strength of the two printed resins. However, relining the Probase Hot with Probase Cold yielded a higher bond strength (p<0.001) than with Ufi Gel Hard C. Only the Probase Hot-Ufi Gel Hard C group revealed 100% of failures classified as adhesive type. Conclusions: The two printed denture base resins obtained similar bond strength to conventionally produced denture base resin after being submitted to thermal and chemical aging
Autonomía tecnológica: la experiencia de Tosepan Limakxtum en la Sierra Norte de Puebla
Authors: López Angulo Adrián
Published: August 2023

El concepto de autonomía tecnológica puede se revisado desde diferentes ángulos, aquí se propono hacer una revisión desde una experiencia de comunicación comunitaria en la Sierra Norte de Puebla: Tosepan Limakxtum. Desde el hacer la radio comunitaria y una organización cooperativa de largo aliento nos ofrecen miras a lo quer podría ser una autonomía tecnológica para la defensa del territorio y la identidad ante riesgos tecnocientíficos presentes y futuros.
Immunomodulator effects of lactoferrin in Rats immunized with the Rev1 Vaccine
Authors: Suleiman Jassim , AL_Bayati Hassan , Ahmed Sanaa
Published: August 2023

Lactoferrin has many medical effects such as anti-microbial, anti-inflammatory and antioxidant. The current study was designed to investigate the immunomodulatory effect lactoferrin For this purpose lactoferrin and Rev1vaccine had been given to three animal experimental (rats) groups,  while the fourth group served as the control negative group. The results of the current study showed that total leukocytic count and immune markers (IL6, IL12 and TNFα) significant increases in 14 and 21 days after immunization in the 1st, the 2nd and 3rd groups. The study concluded lactoferrin and Rev1 vaccine have a synergistic effect when they are given in the same group.
Effect of the gelatin mixed with titanium dioxide nanoparticles as active packaging on bacterial growth and some characteristics of refrigerated chicken meat
Authors: Dakheel Mundher Jawahar , Jasim Huda Nasif
Published: August 2023

This study was carried out to preparation of the gelatin film alone and gelatin mixed with TiO2 NPs at concentration at (2%) and (4%) as active films and determine the antibacterial effect of  the active films against total bacterial count, also evaluate the chemical and physical properties of refrigerated chicken meat during 16 day. To reach the goal of the study, we counted total bacterial count, chemical parameters such as pH value and Thiobarbituric Acid (TBA) as well as physical parameters that include water holding capacity of chicken meat samples  storage without coated (control) T1, coated with gelatin alone T2,  gelatin with TiO2 NPs at (2%) T3 and gelatin  with TiO2 NPs at (4%) T4. The results showed that The total bacterial count in  samples were coated by active film was significantly decreased (p<0.05), compare with samples coated by gelatin alone and samples without coated. The a significant increase in the pH and TBA value with advance the storage period in all groups of chicken meat samples, while the rate increasing was significantly lowest in the T3 and T4 compared with T1 and T2 group. The water holding capacity (WHC) were significantly decrease with the increased of the storage period, and the  rate decreasing was significantly lowest  in the samples were coated by  gelatin alone  and gelatin incorporated with NPs. It was concluded from this study the gelatin mixed with TiO2 NPs helped to increased shelf life  of chicken meat samples for 16 day storage in refrigerator at 4 º C.
Glazovo estate and other estates of the Bazhenovs near the town of Kashira in the first third of the 19th century.
Authors: Bezverkhy Dimitry  Valeryevich
Published: August 2023

The Glazovo estate in Kashirsky uyezd, Tula province (now the village of Staroye Glazovo, Venyevsky district, Tula Oblast) holds a special place in the biography of the great Russian architect and painter Vasily Ivanovich Bazhenov (1738-1799). It was here that the architect regularly lived during his disgrace after his removal from the construction of the Tsaritsyno estate in the second half of the 1780s and in the early 1790s, and it was in the village of Glazovo that Vasily Ivanovich was reburied from the Smolensky cemetery in St. Petersburg in 1799 according to his will. In the present article the author continues the study of the estate's history and aims to highlight the history of the Bazhenov's estates near the town of Kashira in the first third of the 19th century until their complete sale in 1837, finally clarifying a number of important issues of the Glazovo estate's history. The novelty of the study lies in the publication of many previously unknown facts and documents, which the author discovered during his work in the archives of Tula, Nizhny Novgorod and St. Petersburg. For example, for the first time an inventory of the Glazovo estate's buildings (1823) is given, the fact of V. I. Bazhenov's burial in the Glazovo cemetery is finally confirmed and the fate of the estate stone St. Nicholas Church, which the architect founded in 1784 and could not complete, is also clarified. Clarification of these issues is important both for the study of Bazhenov's life and work and for the history of Russian art and architecture.
Sensory processing abilities and their impact on disease severity in children with attention-deficit hyperactivity disorder
Authors: Panda Prateek Kumar , Ramachandran Aparna , Kumar Vinod , Sharawat Indar Kumar
Published: August 2023

Objectives:

Although several studies have shown sensory processing abnormalities in pediatric subjects with attention-deficit hyperactivity disorder (ADHD), there is significant heterogeneity among their results.

Materials and Methods:

This study was performed to compare the sensory processing abilities of children and adolescents with and without ADHD aged 6–15 years and to correlate the sensory processing problems in these patients, with the symptom profile and severity of ADHD. While child sensory profile-2 (SP-2) was used to assess, the sensory processing abilities of ADHD patients, revised Connor’s parent rating scale revised, Malin’s intelligence scale for Indian children, grade level assessment device, and child behavior checklist were used to assess ADHD symptom severity, intelligence, learning, and behavioral problems, respectively.

Results:

A total of 66 ADHD patients enrolled (60 boys), 22 (28%), 7 (9%), and 49 (63%) cases were the ADHD-hyperactive-impulsive (ADHD-HI), ADHD-inattentive, and ADHD-combined (ADHD-C) types, respectively, and 33 typically developing controls. The ADHD patients had a significantly low raw score on most of the factors, sections, and response patterns of SP-2 (P < 0.05), but only four and one ADHD patients had auditory and visual processing scores outside the normal clinical range. There was a trend toward higher scores in the children with ADHD-C and ADHD-HI subtypes. There was a moderate negative correlation between hyperactivity/impulsivity T-score and auditory processing scores in the SP (P < 0.05, r = −0.43). We observed a negative correlation, although weak, between visual processing scores and hyperactivity/impulsivity and a positive correlation between the severity of conduct disorder-related problems, oppositional defiant problems, anxiety problems, and auditory as well as tactile processing scores (P < 0.05). In the quadrant score summary, the scores for all four types, that is, sensory sensitivity, low registration, sensation avoiding, and sensation seeking, were significantly more in the ADHD group, as compared to healthy controls.

Conclusion:

Sensory processing abilities in ADHD children differ from that of typically developing children when objectively assessed, although most of the ADHD children had scores in the clinically normal range. The sensory processing profile also has an impact on the severity and comorbidity profile of ADHD patients.
The role and efficacy of vitrectomy for the management of refractory diabetic macular edema: Systematic review and meta-analysis
Authors: Quiroz-Reyes Miguel Angel , Quiroz-Gonzalez Erick Andres , Quiroz-Gonzalez Miguel Angel , Lima-Gomez Virgilio
Published: August 2023

This study aimed to evaluate the role and efficacy of vitrectomy in the management of chronic diabetic macular edema (DME) refractory to intravitreal anti-vascular endothelial growth factor (anti-VEGF) and corticosteroid treatments. A systematic review and meta-analysis were performed by searching the Embase, Medline, and gray literature. Eight hundred and thirty-nine studies were retrieved and eight were selected (three for quantitative synthesis and five for qualitative synthesis). Visual acuity (VA) and central macular thickness (CMT) were compared between the vitrectomy-treated and control groups (treated with anti-VEGF and intravitreal corticosteroid injection) using the standardized mean difference (SMD) with 95% confidence intervals (CIs) and P-values. There was no significant difference in post-operative VA between the vitrectomy-treated and control groups (SMD = −0.31, 95% CI: −0.76, 0.14, P = 0.18). However, CMT was significantly lower in the vitrectomy group than in the control group (SMD = −0.31, 95% CI: −0.76, 0.14, P = 0.18). In addition, the incidence of postoperative complications was higher in the control groups than that in the vitrectomy group.This systematic review and meta-analysis suggest that vitrectomy may be viable for the management of chronic DME refractory to anti-VEGF and corticosteroid agents. Although there was no significant difference in VA, the CMT was significantly reduced in the vitrectomy group. Moreover, the incidence of post-operative complications was lower in the vitrectomy group than that in the control group. Further studies are needed to confirm these findings and identify patient subgroups that may benefit from vitrectomy.
METHODOLOGICAL ASPECTS OF HISTORICAL AND LINGUISTIC RESEARCH
Authors: Kovaliuk Olha
Published: August 2023

The theoretical and methodological concept of the investigation is based on the following provisions: the lexical items for the denomination of human emotions and emotional states are anthropocentrically marked, they require consideration of the basic approaches to the definition and classification of emotions in psychology, and corresponding lexical items in linguistics; the semantic lexical item structure of a certain period is formed in line with the general processes and laws of linguistic development, and is the result of semantic transformations of protoforms; formation and development of language vocabulary occurring under the influence of extralingual factors are considered taking into account the historical, cultural and historical context of the era; reconstruction of the lexical item internal form and semantic structure is carried out taking into account paradigmatic and syntagmatic links. The analysis showed that the corpus of “human emotions and emotional states” lexical-semantic field consists of 207 words of the XIV–XVI centuries. It consists of nine lexical-semantic groups (“joy”, “excitement”, “irritation”, “sadness”, “shyness”, “disdain”, “surprise”, “repentance”, “aversion”), and has a clear structure with developed structural and semantic, paradigmatic relations between lexical items.
THEORETICAL BACKGROUND OF THE LINGUISTIC STUDIES OF COMIC IN UKRAINIAN POETRY AT THE END OF XX AND THE BEGINNING OF XXI CENTURIES
Authors: Shumeyko Оlena , Berest Tetiana
Published: August 2023

The article reveals and investigates the peculiarities of modern poetic language and its differential features. Attention is primarily focused on those features of the poetic language that reflect its historical dynamics and allow us to classify the poetic language as one that, while preserving its universal typological features (expressive richness, aesthetic significance, etc.), at the same time appears as a specific historical phenomenon. The article is devoted to the analysis of poetic language as a linguistic and aesthetic object that needs to be studied in all its inherent complexity, heterogeneity and contradiction, and dialectical unity of all components. The comic plays an extremely important role in philosophical, civic, and love lyrics, which is manifested in the semantic and compositional plans of the artistic text. The subject of the research is the comic in different genres of lyrics, that is, the subject itself is not limited in any way to a single variety or the work of one poet. In general, poetic language determines the means of creating the comic, its paradigm, and its scope. The development of the poetic language directly affects the peculiarities of the linguistic expression of the comic. The study of the constituent elements of poetic imagery is an important condition for the linguistic analysis of the specifics of linguistic means and techniques of comic creation, in particular with regard to emotional and expressive charge and evaluative semantics. The linguistic means of creating the comic is quite important and valuable because with its help a certain artistic effect is achieved, it is the linguistic means that activate the reader's understanding of the comic at the denotative level, where encyclopedic information, presupposition, etc., play an important role.
APPLICATION OF THE HYPOTHESIS OF INPUT MATERIAL FOR TEACHING ENGLISH IN HIGHER EDUCATIONAL ESTABLISHMENTS
Authors: Chepil Oksana , Kivachuk Mariia
Published: August 2023

This article explores the comprehensible input hypothesis, which proposes that language acquisition occurs when learners are exposed to language that they can understand but that is also slightly beyond their current level of comprehension. The authors provide an overview of the theory including the role of hypothesis and interaction in language learning. The article goes on to offer practical advice on how to implement the theory in classroom language teaching, including the use of authentic materials and interactive exercises. The authors emphasize the importance of creating a student-centered classroom atmosphere that encourages communication and interaction in the target language. This includes providing students with opportunities to work with authentic materials and practice speaking through meaningful tasks. The authors also emphasize the importance of support, which involves providing students with guidance as they work on understanding and producing language. This may include providing definitions, examples and explanations of new vocabulary and grammatical structures, as well as feedback. The article discusses the role of the teacher in facilitating language acquisition through the use of materials adapted to the level of proficiency. This involves the use of a range of teaching strategies, including task-based learning, form-based learning, and error correction. The authors conclude by emphasizing the importance of continuously analyzing and evaluating students' progress to ensure that they are receiving the appropriate level of assistance and support.
COOPERATIVE LEARNING FOR THE PROFESSIONAL DEVELOPMENT OF NAVIGATORS
Authors: Korieshkova Svitlana , Didenko Maria
Published: August 2023

The article aims to study the resources that a Maritime English teacher can use offline and online to achieve the standards of higher education and develop a high-level expert who easily adapts to the modern demands of society and meets the complex, changing conditions of the market, regardless of the country of employment. So, the paper deals with cooperative learning, which is a teaching arrangement that refers to small, heterogeneous groups of students working together to achieve a common goal.  We have conducted a theoretical analysis of the relevant books and papers and analyzed the essential conditions for the use of cooperative learning. The paper has studied possible failures when applying this toolkit and suggested ways to solve problems or prevent failures. The role of a teacher is really great when planning cooperative activities. She/he should identify objectives, decide group sizes and divide students into groups, prepare instructions to promote interdependence, specify group roles, assign tasks, monitor the behavior of students, provide help, sum up, evaluate the work result, and give feedback. Special attention has been paid to the practical part of the research, so we have suggested cooperative learning techniques that can be used in the teaching of future navigators.