bluuebunny/crossref_metadata_2025 huggingface dataset:
Faktor Yang Berhubungan Dengan Kejadian Anemia Ibu Hamil
Authors: Elisa Safitri Mey , Rahmika Putri
Published: December 2022

Anemia meningkatkan frekuensi komplikasi pada kehamilan dan persalinan. Dikatakan anemia dalam kehamilan jika kondisi ibu dengan kadar Hb <11gr% pada trimester pertama dan kedua sedangkan pada trimester ketiga kadar Hb <10,5gr%. Untuk mencegah anemia, wanita hamil mengkonsumsi minimal 90 tablet tambah darah selama kehamilan. Penelitian ini bertujuan untuk mengetahui faktor yang berhubungan dengan kejadian anemia pada ibu hamil di Kelurahan Bagan Timur Bagansiapiapi pada tahun 2021. Desain penelitian ini adalah survei analitis dengan pendekatan cross sectional, dengan populasi wanita hamil yang mengalami anemia berjumlah 30 responden dan seluruhnya dijadikan sampel peneitian. Analisis data dilakukan dengan menggunakan uji statistik chi-square. Hasil penelitian didapati faktor pengetahuan dengan nilai p = 0,016, sikap dengan nilai p = 0,029, paritas dengan nilai p = 0,000,  dan kepatuhan dalam mengkonsumsi tablet Fe dengan nilai p = 0,003. Kesimpulan  dalam penelitian ini ada hubungan antara pengetahuan, sikap, paritas, dan kepatuhan mengkonsumsi tablet Fe dengan kejadian anemia pada ibu hamil di Kelurahan Bagan Timur Bagansiapiapi pada tahun 2021.
PENGARUH RELATIONSHIP MARKETING TERHADAP KEPUASAN MAHASISWA (STUDI EMPIRIS STIE MAHAPUTRA RIAU)
Authors: Firmansyah Firmansyah
Published: December 2022

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepercayaan terhadap kepuasan mahasiswa STIE Mahaputra Riau, untuk mengetahui pengaruh komunikasi terhadap kepuasan mahasiswa STIE Mahaputra Riau,  untuk mengetahui pengaruh komitmen terhadap kepuasan  mahasiswa STIE Mahaputra Riau, dan untuk mengetahui pengaruh kepercayaan, komunikasi dan komitmen terhadap kepuasan  mahasiswa STIE Mahaputra Riau. Hasil penelitian ini penelitian ini adalah Secara parsial kepercayaan berpengaruh signifikan terhadap kepuasan mahasiswa STIE Mahaputra Riau. Secara parsial komunikasi berpengaruh signifikan terhadap kepuasan mahasiswa pada STIE Mahaputra Riau. Secara parsial komitmen berpengaruh signifikan terhadap kepuasan mahasiswa pada STIE Mahaputra Riau. Secara simultan kepercayaan, komunikasi dan komitmen berpengaruh terhadap kepuasan mahasiswa pada STIE Mahaputra Riau
PENGARUH LATAR BELAKANG PENDIDIKAN MENENGAH MAHASISWA, GAYA MENGAJAR DOSEN, DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI
Authors: Menhard Menhard
Published: December 2022

Penelitian ini bertujuan untuk membuktikan pengaruh latar belakang pendidikan menengah mahasiswa, gaya mengajar dosen, dan minat belajar terhadap  pemahaman akuntansi mahasiswa. Penelitian ini menggunakan metode survey dengan cara mengumpulkan data primer yang diperoleh dari penyebaran kuesioner. Populasi dari penelitian ini adalah mahasiswa jurusan akuntansi STIE Mahaputra Riau. Dimana populasi mahasiswa akuntansi aktif 144 mahasiswa, dan diambil 60 sampel mahasiswa.  Hasil dari penelitian ini adalah pengaruh latar belakang pendidikan menengah mahasiswa tidak berpengaruh signifikan  terhadap pemahaman akuntansi mahasiswa. Gaya mengajar dosen tidak berpengaruh signifikan terhadap pemahaman akuntansi mahasiswa. Minat belajar tidak berpengaruh signifikan terhadap pemahaman akuntansi mahasiswa. Dan secara simultan, latar belakang pendidikan menengah mahasiswa,gaya mengajar dosen, dan minat belajar tidak berpengaruh signifikan terhadap pemahaman akuntansi.
PENGARUH PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL MODERASI PADA LESTORAN LABERSA GOLF DI PEKANBARU
Authors: Andry Andry
Published: December 2022

Upaya memenuhi keinginan konsumen merupakan kunci sukses memenangkan persaingan. Persaingan yang semakin ketat ini menuntut para pelaku bisnis untuk mampu memaksimalkan kinerja perusahaannya agar dapat bersaing di pasar. Untuk mengatasi hal tersebut maka perusahaan harus memiliki strategi pemasaran yang kuat dalam memasarkan produk barang dan jasanya sehingga dapat bertahan dalam persaingan bisnis. Berbagai strategi dilakukan agar terciptanya kepuasan konsumen. Dengan menerapkan strategi yang baik, maka kepuasan konsumen akan meningkat. Konsumen yang merasa puas akan kembali membeli, dan mereka akan memberi tahu yang lain tentang pengalaman baik mereka dengan produk tersebut. Dalam meningkatkan kepuasan konsumen, para pedagang haruslah menjual produk-produk yang berkualitas baik. Jika terciptanya kepuasan konsumen maka dapat lebih terpenuhi kebutuhan konsumen tersebut. Penelitian dilakukan Lestoran Labersa Golf di Pekanbaru dengan tujuan penelitian untuk mengetahui dan membuktikan pengaruh produk dan  kualitas pelayanan terhadap kepuasan konsumen dengan keputusan pembelian sebagai variable moderatiang. Jumlah yang sampel yang digunakan adalah 99 orang, dengan metode Random Sampling. Hasil analisis menggunakan SPSS dapat diketahui bahwa 10,5% kepuasan konsumen dapat dipengaruhi oleh produk, kualitas pelayanan dan keputusan pembelian
Analisa Selisih Penjualan Dalam Sistem Informasi Akuntansi Pada PT Khing Guan Sidoarjo
Authors: Tobing Herna , Bayu Aditya , Supriadi Iman
Published: December 2022

This research was executed to analyze the purpose of the difference in the nominal amount of sales between the two accounting information systems that occurred at PT Khing Guan. The data used are secondary data collected from PT Khing Guan, research and other literature. Where this research method is a qualitative case study comparatively comparing two variables, namely system A and system B which are the accounting information system used at PT Khing Guan. The result of this groundwork is the rounding applied to the total product price excluding PPN in the system which results in a difference when the total of all products sold by PT Khing Guan results in a difference amongst the nominal value in system A and the nominal value in system B. Those result may appear as profit or loss. If the nominal amount in system A is smaller than in system B, then PT Khing Guan will experience an advantage. On the other hand, if the nominal value in system A is greater than that in system B, then PT Khing Guan will suffer a loss
Analisis Kode Etik Akuntan Dalam Penyajian Laporan Keuangan PT XYZ
Authors: Ayu Dewi , Hadmanti Tiara , Supriadi Iman
Published: December 2022

As one of the important pillars of the business sector is profession must have a high moral commitment and usually all of this is stated in the form of special rules that serve as guidelines for everyone who develops the profession concerned. The object of this research is the ethics of the accountant profession in the presentation of financial statements at PT XYZ which is company engaged in the construction sector. There are several problems faced by construction entrepreneurs during the current pandemic, such as intense business competition between entrepreneurs, presentation of financial statements that must be in accordance with the target of shareholders both internal and external to the company, to unstable sales results that sometimes go up and down. , and besides that there are many internal and external factors that can affect the company's profit. From these problems, this construction company also involved manipulation of financial statements by PT XYZ. Therefore, it is necessary to have ethics and strategies in the accounting profession that will be the right solution to overcome these problems that arise. This study uses descriptive qualitative research methods. The method used is descriptive qualitative approach with data analysis techniques, then this research results in the formulation of an effective and efficient professional ethics strategy to develop business in this construction sector. The alternative strategy formulated is the ethics of accountants in the presentation of financial statements that are appropriate and in accordance with the regulations currently in force.
Pengeluaran Pemerintah Untuk Pertumbuhan Ekonomi Indonesia
Authors: Hana Wiara , Prasetyanto Panji Kusuma
Published: December 2022

This study aims to determine the effect of central government spending, debt interest payments, and subsidies on economic growth in Indonesia. This study also uses annual data for 1990-2019 obtained from the Ministry of Finance of the Republic of Indonesia (Kemenkue RI), BPS, and Financial Notes. The model used in this study is the Error Correction Model (ECM). Based on the results of the study, it can be concluded that simultaneously central government spending, debt interest payments and subsidies have a significant and significant effect on GDP (Gross Domestic Product) in Indonesia both in the long and short term and the variables of central government spending and subsidies have a significant effect on economic growth in Indonesia. in the short and long term, while the variable interest payments on debt has no significant effect on economic growth in Indonesia in the short and long term.
The Effective methods for managing teachers: A case study on a Private School in Al-Ain, United Arab Emirates.
Authors: Al armoti AYMAN
Published: December 2022

This article was done to apply the methods and concepts that we learned in the management course.  First, we proposed some methods to improve the efficiency of management we studied, then a survey was conducted based on the conditions and our abilities to test the validity of the methods. Moreover, we analyzed the data to figure out that strategies will certainly have a positive influence on the learning process and we decided to accept the alternative hypothesis and reject the null hypothesis. Finally, we would like to say that it was a fantastic opportunity and beneficial one due to the fact that we learned a lot through it.

This study was conducted to initiate new strategies to manage teachers in Liwa school The main purpose of the study is to provide a chance for practical application of theory in the classroom and to acquire practical knowledge for efficient work in the future. It also provides the interns with more information and knowledge in the real work environment.
PENUTUP STADION OTOMATIS MENGGUNAKAN MIKROKONTROLLER AT89S51 DENGAN SENSOR AIR DAN LDR
Authors: Basri Thamrin , Iqbal Muhammad
Published: December 2022

Dengan perkembangan teknologi yang ada sekarang, perlu adanya inovasi yang dapat menciptakan stadion sepak bola yang nyaman. Salah satu diantaranya dengan membuat penutup stadion otomatis apabila terjadi hujan. Program yang dimasukkan ke dalam mikrokontroler akan menjalankan sistem dan program yang dimasukkan telah bekerja dengan baik.Kedua LDR yaitu LDR 1 dan LDR 2 akan aktif apabila kondisi gelap. Jika keduanya terhalang/tidak mendapat cahaya, maka lampu stadion akan menyala. Tetapi, jika salah satu atau kedua LDR mendapat cahaya, maka lampu stadion akan mati.Sensor hujan akan aktif jika lempengan tembaga terkena air, sehingga akan menggerakkan mekanik untuk menutup atap. Tetapi sensor ini sensitif terhadap perubahan tegangan. Kalau tegangannya tidak stabil maka atap akan bergerak menutup kemudian membuka kembali dan begitu seterusnya.
PENGUKURAN VOLUME PARU-PARU BERBASIS MIKROKONTROLER ARDUINO DENGAN MEMANFAATKAN SENSOR MPX5700DP
Authors: Wasid Asep Wasid , Soleh Ridwan Nur Misbachus
Published: December 2022

Polusi udara yang disebabkan oleh debu, asap rokok, asap kendaraan, asap pabrik serta dapat mempengaruhi kesehatan paru-paru. Untuk mengetahui kondisi paru-paru yaitu dengan mengukur volume paru-paru sehingga diketahui konsisi paru-paru, umumnya pengukuran fungsi paru menggunakan spirometer, dilakukan di rumah sakit dan membutuhkan waktu untuk mengtahui hasilnya. Perancangan spirometer portable dengan sensor tekanan MPX5700DP berbasis mikrokontroler Arduino dengan integrasi smartphone andorid. Nilai kapasitas vital paru-paru juga dapat ditampilkan dalam angka digital pada layar smartphone android. Perancangan ini bertujuan mengetahui volume paru yaitu Forced Vital Capacity (FVC) dan Forced Expired Volume in one second (FEV1). Prinsip kerja alat ini yaitu peniupan yang dilakukan oleh pengguna pada pipa venturimeter yang sudah dihubungkan sensor tekanan MPX5700DP dengan keluaran nilai tegangan yang kemudian data diterima oleh mikrokontroler Arduino.Sinyal tersebut lalu dikirimkan melalui komunikasi bluetooth ke perangkat android. Data yang diterima diolah oleh ADC mikrokontroler menjadi nilai digital dan dikonversikan menjadi nilai debit. Dari nilai debit yang didapatkan akan digunakan untuk mendapatkan nilai volume paru-paru menggunakan metode numerik. Pada sistem perubahan tekanan menjadi volume.
PERANCANGAN SISTEM INFORMASI E-COMPLAIN MANAGEMENT PADA PT.SICEPAT EKSPRES BERBASIS ANDROID
Authors: Sihite Supriana , Maliki Imam , Gunawan Syam
Published: December 2022

Sistem informasi E-Complain merupakan sistem informasi yang dibutuhkan untuk menampung keluhan, kritik dan saran khususnya bagi PT. Sicepat Ekspres. PT. Sicepat Ekspres merupakan perusahaan pengiriman barang melalui jalur darat, laut dan udara yang memiliki kantor cabang yang tersebar di seluruh Indonesia dan telahbekerjasama dengan pelaku bisnis online, dengan adanya sistem informasi E-complain ini untuk mempermudah pelanggan dalam melakukan pengaduan dan pelanggan juga dapat menerima informasi atas pengaduan yang dilakukan dan pengelola juga dapat melakukan perhitungan forecasting dan memprediksi tingkat jumlah konsumen yang melakukan komplain guna meningkatkan pelayanan pada PT.Sicepat Express. Penelitian ini dirancang dengan sistem informasi React Native berbasis Android dengan membuat aplikasi mobile (android dan ios) menggunakan javascript. Dengan adanya sistem ini diharapkan dapat mengatasi berbagai kebutuhan pengguna untuk melakukan pengaduan sehingga pelanggan dapat menerima informasi pengaduan yang telah disampaikan dan mempermudah pengaduan berbasis Android secara efektif dan efisien.
New data on Pterophoridae of Oman. Part 2 (Lepidoptera: Pterophoridae)
Authors: Ustjuzhanin P. Ya. , Kovtumovich V. N. , Sreltzov A. N. , Ustjuzhanina A. K.
Published: December 2022

Three Pterophoridae species are reported as new for the fauna of Oman. To the 17 previously known species from Oman (USTJUZHANIN et al., 2019) we have added three more: Agdistis hakimah Arenberger, 1985, Exelastis montischristi (Walsingham, 1897) and Exelastis pumilio (Zeller, 1873). We provide photos of the adult and male genitals of the rare and little studied species A. hakimah and give data on the distribution of all the listed species.
A new Oncocnemis Lederer, 1853 taxon from Europe (Lepidoptera: Noctuidae)
Authors: Beshkov S. V.
Published: December 2022

A new taxon Oncocnemis michaelorum srnkai Beshkov, ssp. n. is described from the Balkan Peninsula, Bulgaria. The new subspecies, in comparison with the other European members of the Oncocnemis confusa (Freyer, [1839]) species group, shows differences both in outward appearance and in the female and male genitalia, including the everted vesica. Oncocnemis michaelorum srnkai Beshkov, ssp. n. is a local endemic race, found in three localities close to each other ca. 30 km NW of Sofia. It is abundant in the type locality.
What is Evergestis pazukii Alipanah, 2018? (Lepidoptera: Crambidae, Glaphyriinae)
Authors: Korb S.
Published: December 2022

Basing on morphology and mtDNA COI sequence data concluded: Evergesris kopetdagensis Kuznetzov, 1958 = E. pazukii Alipanah, 2018, syn. n. Distribution of E. kopetdagensis seemed to be quite wide and covers the area from Van Province in Turkey to Tajikistan and Kyrgyzstan; it is possible that this species occurs also in Turkey eastwards of Van Province, West Afghanistan and Uzbekistan.
New and interesting records of Lepidoptera from the southern Amur Region, Russia (Insecta: Lepidoptera)
Authors: Koshkin E. S.
Published: December 2022

The paper presents data about new records of 21 rare species of Lepidoptera from nine families in the Russianpart of the Southern Amur Region (the Khabarovsk Krai and the Jewish Autonomous Oblast’). One genus and species (Siglophora sanguinolenta (Moore, 1888) was first discovered in Russia. In addition, Pryeria sinica Moore, 1877, Stauropus basalis Moore, 1877, Catocala eminens Staudinger, 1892, and Acrodontis kotshubeji Sheljuzhko, 1944 are provided for the Khabarovsk Krai for the first time. Stauropus basalis was also first found in the Jewish Autonomous Oblast’. The second locality of Xylena formosa (Butler, 1878) in Russia is given. The presence of Rhodinia jankowskii (Oberthür, 1880) on the territory of the Khabarovsk Krai was confirmed. The new localities of seven species are the northernmost in their ranges. A new record of Marumba jankowskii (Oberthür, 1880) from thevicinity of the Malmyzh village is the north-easternmost within the species range.
A new species of Anorthoa Berio, 1980 from Vietnam (Lepidoptera: Noctuidae, Orthosiini)
Authors: Benedek B. , Tóth B.
Published: December 2022

A new species of Anorthoa Berio, 1980 is described from Vietnam, thus the number of the species in this genus is raised to ten. The new taxon bears striking differences in the female genitalia, compared to closely related species.
LA EVALUACIÓN CREDITICIA Y SU RELACIÓN CON LA MOROSIDAD DE LOS MIPYMES EN LAS COOPERATIVAS DE AHORRO Y CRÉDITO-2021
Authors: Morales Ríos Eleuterio , Rivera Olazábal Jusmarly , Pipa Huamani Erika
Published: December 2022

La presente investigación determinó el grado de relación de la evaluación crediticia con la morosidad de las micro, pequeña y mediana empresas (MIPYMES) en las cooperativas de ahorro y crédito. El estudio tuvo un enfoque cuantitativo, diseño no experimental, corte transversal, nivel descriptivo y correlacional. La muestra estuvo conformada por 274 expedientes de créditos de prestatarios de MIPYMES. Se utilizó la técnica de análisis documental y la observación mediante una ficha. Se utilizaron chi2 y correlación de Spearman con nivel de significancia estadístico (p:0.05). El 47,4 % de expedientes tuvieron una evaluación crediticia adecuada con bajo riesgo de morosidad; sobre los antecedentes crediticios y la morosidad se observó que 52,2 % tenían riesgo bajo de morosidad; en cuanto a la capacidad de pago (39,8 %); la capacidad de endeudamiento (47,4 %); garantía y morosidad (44,9 %); la evaluación fue adecuada y son de bajo riesgo de morosidad. Hubo una correlación positiva entre evaluación crediticia y morosidad (r: 0,932; p:0.000), Se concluyó que existe una correlación positiva perfecta entre la evaluación crediticia y la morosidad; al igual que las otras dimensiones de la evaluación crediticia con la morosidad de los MIPYMES en las cooperativas de ahorro y crédito.
CARACTERIZACIÓN ANATÓMICA DEL PISO DE LA BOCA. UNA REVISIÓN FLOOR OF THE MOUTH: A REVIEW
Authors: Becerra-Moreira María , Brito-Chicaiza David , Pacheco-Sánchez Mishelle , David Pineda
Published: December 2022

El objetivo del presente artículo de revisión fue describir las estructuras anatómicas que constituyen el piso de boca, y sus posibles variaciones anatómicas. Se realizó una revisión bibliográfica mediante la búsqueda de artículos en bases de datos e internet desde el año 2002 al 2019. Se identificaron un total de 107 artículos referentes al tema, los cuales, tras el análisis de los títulos, resúmenes, referencias duplicadas, criterios de inclusión, exclusión, una depuración final del contenido condujo a la selección final de 26 artículos, para ser analizados. La literatura evaluada describe las estructuras musculares, glandulares (glándula sublingual y submaxilar), vasculares y nerviosas correspondientes al piso de boca. En base a la información obtenida, la literatura es limitada referente a definición, localización y estructuras anatómicas como músculos, glándulas salivales mayores correspondientes al piso de la boca. No así, en cuanto a la inervación de esta región, de tal manera, es importante comprender las variaciones anatómicas encontradas en la literatura, y que el profesional odontólogo se mantenga actualizado con información adicional a la anatomía clásica de los nervios expuestos, para adoptar técnicas de anestesia alternativas, ya que, tales variaciones pueden impedir que un clínico logre un control exitoso del dolor.
EL LIBRO DE RECLAMACIONES EN PERÚ
Authors: Burga Solar R. Manuel
Published: December 2022

Existe la necesidad de legislar y mejorar las normas jurídicas sobre protección y defensa del consumidor y/o usuario a la vez de impulsar, una cultura de paz y de consumo con la particularidad de protegerlo, máxime cuando puede resultar afectado en sus legítimos intereses, en medio de la asimetría informativa o de desequilibrio, frente a la ventajosa situación del proveedor, el cual es llamado a evitar conductas infractoras, por lo que se debe poner especial atención a la relación y situación presentada en torno al consumo. Resulta justificable frenar la violencia creciente y desde luego acudir en auxilio del más débil, como en todo orden de cosas, y en perspectiva jurídica no se puede permitir la violencia ni el ejercicio abusivo por acción u omisión del derecho, para ninguna persona y en este caso en particular, tampoco permitir semejante actuación del proveedor en el mercado. Luego, se parte del presupuesto de vulnerabilidad del consumidor y amparar la soberanía de éste, debiendo tener presente que en la economía social de mercado, reconocida constitucionalmente en Perú y en concordancia con el Código de Protección y Defensa del Consumidor, se debe interpretar la protección en el sentido más favorable al consumidor. A su turno, le corresponde al Estado cumplir el rol tuitivo en favor de los consumidores; es decir, no se trata de velar únicamente por el crecimiento económico, sino de allanar el camino a la justicia social también es estos aspectos; de allí la necesidad de contar con ajustes legislativos e instrumentos, como el libro de reclamaciones que faciliten superar las controversias de manera directa y célere
MORE THAN BONES: ASIDE JOBS OF VITAMIN D
Authors: Gutiérrez-Pajares Jorge L.
Published: December 2022

Vitamin D contributes to maintaining calcium levels in the bloodstream and maintains a goodhealth of our bones. This vitamin activates a cascade of intracellular responses mediatedby its nuclear receptor, vitamin D receptor. Interestingly, vitamin D receptor is expressed inalmost all cells in our body, suggesting vitamin D could have additional roles. In this article,information about vitamin D and tuberculosis, obesity, diabetes, and cancer are presented.
AUDITORIA CONTÁBIL NO CONTROLE DO PASSIVO TRABALHISTA COM BASE NAS SENTENÇAS DEFERIDAS EM AÇÕES DO TRIBUNAL REGIONAL DO TRABALHO DA 4ª REGIÃO
Authors: AZEVEDO TÁSSIA BRIANA AGNE , HEINEN ANA CRISTINE , SCHUH CLARI , SOUSA MARCO AURÉLIO BATISTA DE
Published: December 2022

O passivo trabalhista vem gerando altos custos para as empresas devido ao nãoinvestimento em medidas de prevenção e análise das ocorrências dos departamentospessoais. Uma das medidas que poderia ser adotadas é a introdução da auditoriainterna ou externa para minimizar esta realidade. Neste sentido este trabalho buscaanalisar as verbas auferidas nas ações trabalhistas do Tribunal Regional do Trabalhoda 4ª Região verificando de que maneira a auditoria pode reduzir estes custos ouevitá-los com orientações preventivas. Para este estudo foram utilizadas as sentençasdisponibilizadas no site do Tribunal Regional do Trabalho da 4ª Região, sendoverificadas as verbas solicitadas, as decisões dos juízes e os embasamentos einformações utilizadas para estas. As análises realizadas foram divididas em verbassalariais principais; verbas salariais secundárias; verificação por segmento everificação por tempo de empresa, buscando analisar de que forma estas informaçõespodem ajudar a reduzir o passivo trabalhista. Com as análises concluídas, pode-severificar que na maioria dos casos a auditoria poderia ter reduzido as ações, ou seuscustos.
A IMPORTÂNCIA DA AUDITORIA INTERNA NAS MICROEMPRESAS DO RAMO DE CONCESSIONÁRIAS DE VEÍCULOS
Authors: GUIMARÃES AUCIONE APARECIDA BARROS , SANTOS CAMILA DE SOUZA , GOMES MARIANE CORREIA , MARTINS VIDIGAL FERNANDES , BARBOSA5 JOSÉ EDUARDO DO COUTO
Published: December 2022

O presente trabalho tem como objetivo ressaltar a importância da Auditoria Interna para os gestores de concessionárias de veículos na cidade de Caratinga. O mesmo resultou-se de uma pesquisa de campo realizada em uma concessionária com seu foco voltado para a análise e a conformidade de seus controles internos, bem como sua estrutura organizacional. Seu desenvolvimento ocorreu de forma descritiva, com a abordagem qualitativa e foram analisados os dados obtidos por pesquisa realizada através da plataforma Google Forms aplicada diretamente nos setores fiscal e financeiro. Os resultados desse estudo demonstraram de forma satisfatória os seguimentos exercidos pela organização e como ela busca se manter frente ao mercado atual. Com base nisso, foi possível destacar a importância da auditoria interna no sucesso empresarial, visto que é de suma importância que as organizações possuam ferramentas que auxiliem no seu processo de gestão, detectando e prevenindo possíveis falhas, bem como avaliando e examinando suas atividades desempenhadas.
PSICOLOGIA ORGANIZACIONAL EM ÉPOCA DE PANDEMIA: PRESERVAÇÃO DA SAÚDE MENTAL DO TRABALHADOR
Authors: RODRIGUES EVANDRO DAMIÃO FRANCISCO
Published: December 2022

É evidente que com a globalização e a automatização das tarefas no ambiente de trabalho, a estrutura organizacional acabou se alterando e, desta forma, impactando as rotinas dos trabalhadores, atribuindo a estes maiores responsabilidades e, consequentemente, crescendo as cobranças por maiores resultados. Com o surgimento da pandemia do novo coronavírus em meados de 2019, as organizações sofreram diversos impactos - tanto em sua estrutura organizacional quanto em sua estrutura econômica - fazendo com que, a fim de atender as normas sanitárias e os inúmeros decretos municipais, estaduais e federais que surgiram a época, desenvolvessem estratégias para se manterem em atividade, dentre estas destacamse o downsizing e a implementação do home office. As medidas adotadas, acabaram reduzindo o número de colaboradores nas organizações – já que estas, a fim de manterem seu equilíbrio financeiro, acabaram dispensando vários de seus colaboradores – fazendo com que os colaboradores que se mantiveram ativos acabassem sendo sobrecarregados, estando sujeitos a elevado grau de estresse e a possibilidade de desenvolverem transtornos psicológicos relacionados ao trabalho.Diante do exposto, este estudo tem por objetivo identificar a saúde dos trabalhadores durante o período pandêmico, comparando a saúde mental destes no período prépandemia e durante a pandemia. O estudo também se propõe a identificar as estratégias adotadas pelas organizações a fim de prevenir a saúde mental de seus colaboradores.
OS PRINCIPAIS ASSUNTOS DE AUDITORIA DE EMPRESAS DO SETOR FINANCEIRO BRASILEIRO
Authors: LIMA BRUNO RIBEIRO DE , MARTINS VIDIGAL FERNANDES
Published: December 2022

O presente trabalho buscou analisar os principais assuntos de auditoria (PAA’s) mais recorrentes de instituições financeiras que estão listadas na Brasil, Bolsa, Balcão (B3) no período de 2016 a 2020 devido ao início da vigência do novo relatório do auditor para avaliar a evolução deste parecer no decorrer dos anos ao relacionar a quantidade de assuntos de auditoria alocados com a empresa de auditoria. Através de pesquisa descritiva, documental com análise qualitativa e quantitativa, verificou que os principais assuntos abordados no seguimento de bancos são: provisão para crédito  de liquidação duvidosa; ambiente de tecnologia e passivo contingente, com recorrência de 95 (noventa e cinco) 81 (oitenta e um) e 72 (setenta e dois) repetições respectivamente. As principais empresas de auditoria contratadas foram as Big Four: Deloitte, PWC (PricewaterhouseCoopers), E&Y (Ernst & Young) e KPMG, havendo apenas uma empresa contratada que não faz parte deste grupo: Grant Thornton. Demonstrou-se a quantidade de principais assuntos de auditoria aplicados às empresas analisadas, sendo a média conjunta de 3,70 PAA’s por parecer publicado. Verificou-se a conformidade entre as empresas de auditoria quanto aos principais assuntos abordados com maior recorrência, sendo estes apresentados e fundamentados de mesmo modo.
TITULO: LA GERENCIA ESTRATEGICA EN UN MUNDO DISRUPTIVO, UNA VISION POSTPANDEMIA COVID 19
Authors: CANTO ERO DEL , MARTINS VIDIGAL FERNANDES
Published: December 2022

Entrevistado: ERO DEL CANTO
O percurso de sentidos em um shopping center:
Authors: Souza Flávia Mayer dos Santos , Rocha Glauber Pinheiro
Published: December 2022

Este estudo tem como objetivo analisar, a partir de um possível percurso do consumidor, o Gourmet Place, área gastronômica do Shopping Vitória, empreendimento situado na capital do Espírito Santo, a fim de compreender os discursos construídos nesse trajeto. Recorre ao plano de conteúdo concebido pela semiótica discursiva e, também, ao plano de expressão, tendo como fundamentação a semiótica plástica para a análise do local, utilizando como recurso o registro fotográfico do ambiente. O estudo sinaliza que, por meio do Gourmet Place, o Shopping Vitória busca a construção de uma hierarquização dos seus espaços e a recuperação controlada de aspectos da dinâmica da cidade.
Banzeiro Òkòtó:
Authors: Boff Felipe
Published: December 2022

Este artigo analisa evidências de giro descolonial e pensamento de borda, tal como compreendidos por Walter Mignolo e Madina Tlostanova (2009), no livro-reportagem Banzeiro òkòtó: uma viagem à Amazônia Centro do Mundo, da jornalista brasileira Eliane Brum (2021). Ampara-se na metodologia da Análise Pragmática da Narrativa Jornalística, de Luiz Gonzaga Motta (2010, 2013), para promover um diálogo entre conceitos epistemológicos da sociologia e do jornalismo. Conclui que a obra de Brum avança, com certo grau de ineditismo, no sentido descolonial.
Women in Tech Communities: challenges and risks
Authors: Frade Renata
Published: December 2022

This work aims to present new results of ongoing doctoral research on female technology communities, initially published in the Annals of XV Women in Information Technology 2021. New debates on inclusion, empowerment and education in these groups will be related to new theoretical fields such as data feminism and platformization besides a framework based on Edgar Morin's Paradigm of Complexity to point out advances, risks and threats of this activism.
The Month Effect in the Baltic and Nordic Stock Markets at Market-Level and Sector-Level
Authors: Norvaišienė Rasa , Stankevičienė Jurgita
Published: December 2022

The purpose of this study is to analyze and compare the trends in the expression of the month effect in the Nasdaq Baltic and Nasdaq Nordic stock markets, as well as to examine whether the seasonal stock price fluctuations occur in all industrial sectors of these markets or are specific to certain sectors only. The OMX Baltic Benchmark, OMX Baltic, and OMX Nordic 40 indexes, which reflect the situation in the Baltic and Nordic stock markets, were used in the study to assess seasonality at the market level. To assess the seasonality in separate sectors of the Baltic and Nordic markets, we used sectoral indexes calculated in these markets. The data sample covers the period from January 2, 2004 through December 31, 2019. The methodology of the research used to examine seasonality in daily returns entails estimating a regression with dummies and GARCH (1,1) to capture month effects. Although the results of OLS and GARCH (1,1) analysis were quite different, they proved the existence of the month effect in both the Baltic and Nordic stock markets. The results of the analysis of seasonal fluctuations in stock prices at sector-level evidenced that month effects appear both in Baltic market and Nordic market, which allows earning abnormal returns in particular months for those who invested in stock of certain sectors. Our research has evidenced that trends in the volatility of stock prices in separate months in the Baltic countries are not stable and are characterized by greater instability as compared to the Nordic countries.
Ordnungsvorstellungen von Gesellschaft und Religion
Authors: Töpfer Jochen
Published: December 2022

While the position of religion in modern society is a contested issue today, academic analysis focuses centrally on state institutions’ intervention in the religious sphere. A dimension that is often lacking is the perspective of religion as the central protagonist, while leaders of religious communities are accepted as normative multiplicators within their group and additionally influence wider parts of society. This study focuses on Albania, North Macedonia and Slovenia, and asks about the inner patterns of the attitudes of religious leaders towards their preferred societal order and the role of religion. Secondly, the potential for religiously motivated conflicts in society is explored within those attitudes. The study employs Q methodology and includes 90 interviews with religious leaders. It identifies a high level of integrative potential, but also a wide range of opinions and specific conflict areas. The author is a sociologist who focuses on mixed methods research, politics and religion.
Aequitas und aequitas cerebrina bei Christian Thomasius
Authors: Otzen Anna-Lena
Published: December 2022

What considerations lie behind the vague legal concept of equity (Latin: aequitas)? The author deals with this question by including the legal doctrine of the jurist Christian Thomasius.

In the blossoms of the Enlightenment, Thomasius had two dissertations written in 1706 and 1717, dealing with aequitas and aequitas cerebrina. Here he draws on anthropological, moral philosophical and also state philosophical considerations and provides a comprehensive picture of his understanding of both constructs. This is accompanied by a consideration of the law, which is torn between the progressive thinking of the Enlightenment and the respect for absolute state power.
Intraoperative Awareness in Patients Undergoing Cardiac Surgery in an Academic Center in the North of Iran
Authors: Imantalab Vali , Mohammadzadeh Jouryabi Ali , Sedighinejad Abbas , Gholipour Mahboobeh , Kanafi Vahed Leila , Zargar-Nattaj Seyed Sadegh , Biazar Gelareh , Shadkam Neda
Published: December 2022

Background: Coronary artery bypass grafting (CABG) has distinctive characteristics that may increase the risk of awareness during general anesthesia (AGA). Objectives: This study was conducted to assess the incidence of AGA in cardiac surgery in an academic hospital in Guilan, Iran. Methods: This descriptive cross-sectional study was performed in Dr. Heshmat Hospital in Rasht, Iran. Eligible patients candidates for CABG were enrolled in the survey in 2022. After surgery, when the patient was cooperative enough, a questionnaire including demographic data and specialized questions related to different stages of anesthesia was completed via face-to-face interviews. The data were analyzed using IBM SPSS Statistics 21 with chi-square, Fisher’s exact, and t-test. Results: The data from 322 patients were analyzed, of whom 14 (4.3%) experienced AGA. Among them, the “feeling of fear and anxiety” reported by 9 (39.1%) cases was the most common awareness state. “Dreaming during surgery and anesthesia” and “feeling unable to move during anesthesia,”, each reported by 6 (26.1%) cases, were the other common types of awareness state. None of the demographic data had a significant association with the occurrence of AGA. Conclusions: The incidence of AGA during CABG was almost acceptable according to the credible evidence.
Tingkat Kesiapsiagaan Menghadapi Bencana Banjir pada SDN Pinding Kecamatan Bambel Kabupaten Aceh Tenggara Tahun 2020
Authors: Rona Verolika Sari  , Ketaren Otniel , Tarigan Fridalina , Nababan Donal , Sitorus Mido Ester
Published: December 2022

Pengurangan risiko bencana sangat diperlukan untuk menghadapi segala bencana terutama bencana banjir dikarenakan banyaknya dampak yang disebabkan bencana banjir salah satunya bisa terjadinya bencana longsor. Kesiapsiagaan merupakan salah satu mekanisme penanggulangan bencana serta sebagai upaya untuk antisipasi dan pengurangan akibat terjadinya resiko bencana. Kegiatan yang dilakukan untuk peningkatan kesiapsiagaan adalah dengan cara peningkatan pengetahuan dan sikap yang dilakukan masyarakat. Tujuan penelitian ini adalah untuk menganalisis tingkat kesiapsiagaan sekolah dalam menghadapi bencana banjir Pada Sekolah Dasar Negeri Pinding Kecamatan Bambel Kabupaten Aceh Tenggara Tahun 2020. Jenis penelitian yang digunakan adalah kualitatif dengan desain fenomenologi deskriptif melalui wawancara mendalam. Data yang dikumpulkan berupa rekaman dan catatan lapangan yang dianalisis. Penelitian ini mengidentifikasi empat poin yaitu kebijakan kesiapsiagaan, rencana tanggap darurat, peringatan bencana, dan mobilisasi sumber daya manusia Upaya pengurangan risiko bencana dalam menghadapi bencana banjir di Sekolah Dasar memiliki respon yang berbeda-beda tentang kebijakan kesiapsiagaan bencana. Hasil penelitian menunjukkan bahwa indeks atau tingkat kesiapsiagaan menghadapi bencana banjir di Komunitas SD Negeri Pinding Kecamatan Bambel masih tergolong kategori rendah.

 

Kata Kunci : Kesiapsiagaan, Bencana Banjir, Sekolah Dasar
Analisis Risiko Kesehatan Lingkungan Kualitas Udara Dalam Ruangan Di PT KCI Tahun 2020
Authors: Ahmad Eka Fitriani
Published: December 2022

Kualitas udara dalam ruagan merupakan faktor resiko bahaya yang dapat mempengaruhi kesehatan pekerja. Penurunan kualitas udara dalam ruangan dapat menyebabkan sick building syndrome. Tujuan penelitian ini untuk mengetahui kualitas udara dalam ruangan perkantoran dengan parameter SO2, CO, NO2, DAN TSP. Penelitian ini merupakan penelitian observasional yang dilakukan pada perusahaan PT Karyatara Cemara Indah yang bergerak dibidang sector kegiatan bongkar muat curah cair propylene di Kawasan Pelindo II, Panjunan Lemahwungkuk Kota Cirebon, Jawa Barat. Sampel yang digunakan dalam penelitian ini adalah sebanyak 3 ruangan dengan parameter SO2, CO, NO2, DAN TSP. Metode yang digunakan untuk parameter NO2 dan SO2 yaitu dengan menggunakan spektrofotometri, CO menggunakan metode CO analyzer dan debu total menggunakan metode Gravimetri. Hasil yang didapatkan dari penelitian ini adalah konsentrasi SO2 tertinggi berada di bagian maintenance sebesar 0,1130 mg/m3 dengan nilai RQ 0,3594. Dalam hal ini konsentrasi tersebut masih di bawah NAB dan untuk nilai RQ juga dalam tingkat risiko aman. Konsentrasi CO tertinggi terdapat di bagian maintenance dengan nilai 1,9235 mg/m3 dengan nilai RQ 0,0208. Konsentrasi NO2 tertinggi terdapat di bagian maintenance dengan nilai 0,0510 mg/m3 dengan nilai RQ 0,3967 dan Konsentrasi TSP tertinggi terdapat di bagian maintenance dengan nilai 2,3040 mg/m3 dengan nilai RQ 0,0787. Nilai konsentrasi SO2, CO, NO2 dan TSP berada jauh di bawah NAB dan nilai RQ juga masih dalam tingkat risiko aman. Upaya untuk meminimalisir gangguan yang disebabkan oleh keempat risk agent tersebut bisa dilakukan pengaturan lingkungan kerja, pengaturan jam kerja, dan selalu melakukan pemantauan konsentrasi risk agent
Pelatihan Kegiatan Kewirausahaan Sejak Dini Bagi Guru PAUD
Authors: Kurniasih Siti
Published: December 2022

Pendidikan anak usia dini merupakan suatu tempat yang membantu anak untuk menyelesaikan tugas perkembangannya. Guru PAUD berperan penting mendukung pertumbuhan dan perkembangan anak usia dini, sehingga perlunya pengembangan kompetensi diri guru PAUD. Metode pembelajaran memiliki pengaruh terhadap kreativitas anak. Kreativitas anak usia dini didorong dengan stimulasi agar anak usia dini dapat menghasilkan karya ciptaannya. Kegiatan pembelajaran diperoleh anak dengan pengalaman melalui panca inderanya untuk belajar melalui permainan/kegiatan yang menyenangkan. Guru-guru PAUD di TK Amarta Tani masih memerlukan pelatihan mengembangkan metode pembelajaran yang inovatif dan kreativ sehingga imajinasi anak untuk berkreasi berkembang optimal. Pelaksanaan pelatihan pembelajaran yang menarik dan baru bagi guru PAUD adalah kegiatan kewirausahaan. Pelatihan ini menggunakan metode diskusi, workshop, dan praktik. Berdasarkan hasil observasi selama pengabdian terlihat adanya sambutan dan antusias peserta yang tinggi. Pelatihan ini dapat meningkatkan kemampuan guru TK Amarta Tani membuat metode pembelajaran yang menarik sesuai usia dan tahapan perkembangan anak.

Kata kunci: PAUD, Kewirausahaan, Kreativitas
The Relationship Between Nutritional Status and The Incidence of Dysmenorrhea in Adolescent Women
Authors: Iis Iis , Rohaeni Ela
Published: December 2022

The incidence of dysmenorrhea in the world is substantial; on average more than 50% of women in every country experience menstrual pain. One of the factors that can cause dysmenorrhea is nutritional status. A person's nutritional status depends on nutritional intake and needs. If the nutritional intake and body needs are balanced, it will result in good nutritional status. This study aimed to determine the relationship between nutritional status and the incidence of dysmenorrhea in midwifery students at STIKes Cirebon. The research method is an analytic design using a Cross Sectional approach. The population in this study used a total sampling technique, namely, all 36 Midwifery students. Data was taken using a questionnaire and then analyzed using chi-square with a confidence level of = 0.05. The results showed a relationship between nutritional status and the incidence of dysmenorrhea, where the P value was 0.003. Results P value <0.05, meaning there is a significant relationship between nutritional status and the incidence of dysmenorrhea. Based on the study's results, it was found that 28 people (77.8%) had experienced dysmenorrhea and 8 (22.2%). Thus, most respondents experienced the incidence of dysmenorrhea. It is recommended that adolescents pay more attention to their nutritional needs regularly to reduce the incidence of dysmenorrhea during menstruation
Description of Total Vitamin D25-Oh in Toddlers and Children With Developmental Disorders
Authors: Perdana Jendra Dewi Putri , Febriyossa Adelia , Rachmad Basuki , Apriani Apriani
Published: December 2022

The age of children is a period in which the process of growth and development takes place. The existence of growth and development disorders in children is a serious problem for both developed and developing countries worldwide. The importance of monitoring growth and development requires adequate nutrition and nutrition, one of which is vitamin D. Vitamin D is a prohormone that plays an important role in the absorption of calcium in the intestine and helps harden bones by regulating the availability of calcium in the blood. This study aims to describe Total Vitamin D 25-OH in toddlers and children with growth and developmental disorders. The research sample was determined by purposive sampling technique
based on inclusion and exclusion criteria. The research was conducted at Prodia Kramat Clinical Laboratory in March-April 2021. The D 25-OH level was checked from the patient's serum using the DiaSorin Liaison XL tool. Other variables measured to determine vitamin D status are appetite, eating frequency, nutritional adequacy, consumption of vitamin D supplements, outdoor activity, sunbathing, and genetic and environmental risk factors. Data from the examination of total vitamin D 25-OH levels and vitamin D status of the respondents were analyzed descriptively, then displayed in a table and described.
The results showed that most respondents who were examined experienced stunting expected growth and development disorders by 76%, with total vitamin D 25-OH status experiencing insufficiency of 53%
.
Enhancement of Supply Chain Control Tower to Reduce Inventory Parts of Heavy Equipment at PT XYZ
Authors: Dwiyana Meidi , Dyah Kusumastuti Ratih , Bustaman Yosman
Published: December 2022

Introduction: As a leading heavy equipment distributor in Indonesia, PT XYZ is very concerned about after-sales service as an advantage compared to competitors. Keeping the service level based on target was accompanied by a decrease in working capital as one of the goals of PT. XYZ was establishing a tower in its supply chain concept. This research was conducted at PT. XYZ owns the largest market share of heavy equipment in Indonesia. The purpose of this study was to analyze the increase in the supply chain control tower in reducing the inventory of heavy equipment spare parts at PT. XYZ. Method: This research uses mixed methods, a stage of research combining two types of research methodologies, namely qualitative and quantitative.  Result: The analysis results at SCOR level 1 show that all strategic metrics are below the set targets. So that at SCOR level 2, an in-depth analysis is carried out with Geographic maps and Thread diagrams that show potential problems in Enable Process (sE2), Plan Source (sP2) and Delivery (sD1) activities. Finally, the results of SCOR level 3 analysis using a fishbone diagram reveal that the root cause of the problem is a leak in internal company supply chain management. We recommend the enhancement of the supply chain control tower at PT XYZ. Conclusion: This Research primarily aims to evaluate the element supply chain control tower at PT XYZ as a stocked business product with SCOR Model 12.0. The result shows that the performance of the Supply Chain Control Tower in Tower Tanjung Area (TAD) does not achieve the target.
Effect of Service Administration System Electronic Passport (E-Passport) Towards Community Trust and Satisfaction
Authors: Rifai Rifai
Published: December 2022

Introduction: This study examines the influence of the electronic passport service administration system (e-passport) on public trust and satisfaction.  Based on previous studies, the latest of this study is in the addition of trust and public satisfaction variables in the electronic passport (e-passport) service administration system.  Method: This study falls under the category of descriptive quantitative research.  This research was conducted on consumers making electronic passports (E-passports) in the West Nusa Tenggara area.  The sampling technique in this study was simple random sampling with a research sample of 100 respondents.  The data analysis technique in this study was Partial Least Square (PLS).  Result: It explores how the perception of the ease of e-passport service affects public trust, the ease of service e-passport affects public satisfaction, the practicality of e-passport service affects public trust, the expediency of e-passport services affects public satisfaction, public trust affects public satisfaction, public trust can mediate the perception of ease of e-passport service towards public satisfaction, community trust can mediate the perception of the practicality of e-passport services to public satisfaction. Conclusion: the perception of specific and valuable e-passport services can increase public satisfaction and trust.
The Influence of Organizational Culture and Work Ethics on Lecturer Competence and Performance
Authors: L Wairisal Paulus
Published: December 2022

Introduction: Organizational culture determines the direction of individual behavior of an institution. This study aims to analyze and explain the direct influence of organizational culture on competence and the indirect influence of organizational culture on lecturer performance through competence. Analyze and explain the direct effect of work ethic on competence and the indirect effect of work ethic on lecturer performance through competence. Analyze and explain the effect of competency on lecturer performance. Method: This type of research is explanatory research with a survey approach. The sampling technique is a saturated sample with a total of 72 lecturers as respondents. The type and source of data are Primary Data. Result: The hypothesis test results prove that organizational culture has a significant positive indirect effect on lecturer performance through competence (0.031 <0.05). Work ethic significantly positively affects lecturer performance through competence significance (0.019 <0.05). Competence has a significant direct effect on performance (0.003 <0.05). Conclusion: Competence has an intervening role in organizational culture and works ethic on lecturer performance because it has a very high value. If the competency is increased by one interval, the lecturer's performance will increase.