bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of Picture Card Media as a Geography Learning Media
Authors: Niam Ulin
Published: June 2023

Purpose of the study: Methodology: This type of research is development research (R&D). The stages of R&D research include potentials and problems, data collection, product design, design validation, design revisions, product trials, product revisions, usage trials. The variables of this study: the level of use of media in schools, the level of student activity during learning and student learning outcomes. Collection techniques include questionnaires and documentation. Main Findings: The results of the research on the development of picture card media have a media feasibility level of 46 and material 45. From the total expert validation score the material with criteria is feasible for use in school learning. While the teacher's media validation has a score of 47 and a score of 48 with feasible criteria. At the level of media use based on research results, it has a score of 62.64 with sufficient criteria. While the results of student activity have a student activity level with a total average score of 2.27 and experience an increase in the second meeting with an average activity level of 2.57. Student activities using picture card media experienced an average increase of 0.3 and had an average total score between the first and second activities on the high criterion with a score of 2.42. In these results the level of effectiveness in the use of picture card media has high criteria which can be said to be effective. Novelty/Originality of this study: In developing visual media, picture media is an effective medium to develop. Because the level of use of picture media is in high criteria, the level of use of picture media is said to be effective. The suggestion in this study is to increase existing facilities. To meet the needs of visual media, picture media is media effectively developed.
Pemanfaatan Kecerdasan Buatan dalam Meningkatkan Higienitas Pangan
Authors:   Universitas Internasional Batam, Lie Felix King , Eric Eric ,   Universitas Internasional Batam, Jessy Jessy ,   Universitas Internasional Batam, Jocelyn Jocelyn ,   Universitas Internasional Batam, Herwanto Viona Angelina ,   Universitas Internasional Batam
Published: June 2023

Food hygiene is one of the important factors in maintaining health, however food hygiene has not fully been implemented in the community. Therefore, Artificial Intelligence technology is presented in Society 5.0 to improve food safety and quality. This study aims to analyze opportunities for utilization of AI technology in the food sector. In conducting research ranging from problem identification, standard search, data collection, data analysis, to conclusions and suggestions. The results of the study obtained the magnitude of opportunities to utilize AI technology in the food sector. AI technology can improve the safety of food hygiene and facilitate monitoring of environmental hygiene, workers, or food itself.
PREVALENCE OF A SEDENTARY LIFESTYLE AS A PREDICTOR OF RISK OF CHRONIC DISEASES AND STRESS LEVELS IN MALANG, INDONESIA
Authors: Priasmoro Dian Pitaloka , Lestari Retno
Published: June 2023

A sedentary lifestyle, characterized by low levels of physical activity, has not only been predicted as a predictor of weight gain or obesity but has also been commonly associated with increased pain and mortality in modern society caused by chronic diseases such as coronary artery disease and diabetes mellitus. Therefore, this study aimed to examine the prevalence of a sedentary lifestyle (H1), the sedentary prevalence in influencing the risk of health problems and stress levels (H2, H3), and the more dominant sedentary prevalence in influencing health problems or stress levels (H4). The sample was made up of 420 between the ages of 17 and 55 who were all residents of the city of Malang, with a total of 535 respondents. The instruments used for measurement are the International Physical Activity Questionnaire (IPAQ) and Perceived Stress Scale (PSS) questionnaires. The results by implementing Chi-Square and Odds Ratio analysis showed the prevalence of a sedentary lifestyle in the Malang city community of 352 respondents (83.8%), sedentary prevalence did not affect the risk of chronic disease (Chi=0.028, 95% sig/p=0.867>0.05), sedentary prevalence affected the level of stress (Chi=11.808, 95% sig/p=0.001<0.05), and the level of stress was predicted as the dominant factor influenced by sedentary lifestyle prevalence (Adj.OR=2.771, 95% CI lower and upper >1). In conclusion, the sedentary prevalence was more dominant in influencing stress levels than the risk of chronic diseases. Based on these results, the researcher suggests that respondents modify their lifestyle by increasing physical activity because the risk of chronic diseases originates from their daily lifestyle or behavior. In addition, the community had to pay great attention and discipline to maintain a healthy lifestyle to prevent stress.
Assessment of the Economic Suitability of Indoor Storage for White-Coloured Sweet Potatoes Roots Under Tanzania Conditions
Authors: Kimako Joseph Richard , Silayo Valerian C. K. , Mrema Geoffrey C.
Published: June 2023

The study aimed to reduce sweet potato postharvest losses while increasing income from sweet potato-based products in Morogoro, Tanzania. The economic suitability of indoor storage technologies for the storage of white-coloured sweet potato roots under Tanzania conditions was assessed. The sample was composed of sweet potato marketers and traders in Morogoro, Tanzania. They were selected after an extensive sampling procedure done step-wise. The first step involved using Kothari’s recommended purposive sampling method to select wards. Simple random sampling was used in the second step to choose the markets, and the snowballing sampling approach was used in the third stage to choose the respondents. A total of 160 sweet potato vendors (from four markets in four wards) were selected. Data collected were the cost of labour, cost of purchasing and transportation of white-coloured sweet potato roots and the selling price of white-coloured sweet potato roots to determine net income. Data were analysed using cost-benefit analysis.
Pengelolaan Sistem Informasi Manajemen Pada Swalayan Indomaret di Jalan Rajawali Kota Palangka Raya
Authors: Rakhmadi Ilham  , Dehen Erang  , Windy Utami Putri  , Alexandro Rinto
Published: June 2023

The existence of the modern market has received great attention and welcome from the public, especially the middle to upper economic community due to several things, for example the location is in a strategic place, air conditioned, comfortable, and the promotion of goods offered is cheaper than the price of goods in the market. traditional market. The formulation of the problem in this study is 1) How is the Management of Management Information Systems at Indomaret Supermarkets on Jalan Rajawali Palangkaraya City? 2) What is the role of the management information system at the Indomaret supermarket on Jalan Rajawali, Palangka Raya? 3) What is the role of management information system technology at Indomaret Supermarkets on Jalan Rajawali, Palangka Raya City?. The purpose of this study to identify and describe, namely: 1) Management of the management information system at Indomaret Supermarkets on Jalan Rajawali, Palangka Raya City. 2) The role of management information systems at Indomaret Supermarkets on Jalan Rajawali, Palangka Raya City. 3) The role of management information system technology at Indomaret Supermarkets on Jalan Rajawali, Palangka Raya City. This research was conducted using a qualitative method, an approach that is carried out on all research objects so that the data search process can run easily and according to plan. The location of this research was carried out at Indomaret supermarket on Jalan Rajawali, Palangka Raya city. Sources of research data are primary data sources that are directly given to researchers and source data that are not directly given to researchers, for example through other people or through documents. The data collection procedure is by (1) Observation, (2) Interview, (3) Documentation. Analysis of the data used in this study is a qualitative analysis, namely an analysis that describes what actually happened to the object of research. The results of the study indicate that the management of management information systems must consider the efficiency of the company's data source system in guaranteeing information through the application of management information systems. Research suggestions improve management and management information systems to be more effective and efficient and improve product information.
Implementasi Metode Diskusi Brainstorming Dalam Menumbuhkan Keaktifan Siswa Pada Mata Pelajaran IPS Terpadu
Authors: Sutan Sanata Islam  , Ulfi Andrian Sari
Published: June 2023

The education system in Indonesia has undergone many changes. These changes have been made because various attempts at renewal in education have progressed. This progress makes teachers or educators expected to find new methods and equipment that can provide enthusiasm for learning for all students. Several attempts have been made by the teacher to improve learning outcomes in social studies subjects, namely by holding group discussions, providing additional varied practice questions, and repeating material that students have not yet understood. This study aims to: Know the Implementation of Brainstorming in Growing Student Activeness in Social Studies Subjects. This study uses a qualitative approach with descriptive methods. Data collection techniques include observation, interviews, and documentation. Data analysis refers to Miles, Huberman, and Saldana which consists of data collection, data condensation, data presentation, and data verification. The results of this study are the implementation of the brainstorming type discussion method is carried out by dividing students into several discussion groups, then the teacher gives a discourse on problems to students regarding learning topics, students issue their ideas, opinions and the teacher accommodates them without changing these ideas, Teachers and students together evaluate the ideas that have been issued by students in the learning process takes place.
Analisis Eksistensi Reformasi Hukum Islam Keluarga Dalam Kompilasi Hukum Islam di Indonesia
Authors: Edy Sarwo
Published: June 2023

Analisis Eksistensi  Reformasi Hukum Islam Keluarga Dalam Kompilasi Hukum Islam di Indonesia  sebenarnya tidak terlepas dari dialektika perkembangan antropologi hukum yang berlangsung dari waktu ke waktu. Kekuatan pendorong evolusi adalah semangat dakwah Islam yang menggunakan teori inkulturasi tetapi bermuara pada semangat akulturasi yang melahirkan Kompilasi Hukum Islam. Pada masa akulturasi Islam di Indonesia akan sangat membawa dampak perubahan kearah yang lebih baik dan menambah khazanah hukum di Indonesia yang menegaskan bahwa kontruksi hukum di Indonesia adalah hasil dari akulturasi budaya dan adat masyarakat setempat dan menjawab dari tantangan dan permasalahan yang terjadi dan dapat bermanfaat untuk menjawab tuntutan hukum Internasional. Masyarakat Indonesia yang mayoritas masyarakat muslim mengharuskan adanya akulturasi antara hukum Islam dan hukum dan perundang-undangan yang berlaku di Indonesia untuk melengkapi dan mengisi ruang hampa hukum positif di Indonesia sehingga memungkinkan akan mampu menjadi hukum terapan pada pengadilan agama.

Kata kunci : hukum, Islam, reformasi
Studi Karakteristik Arsitektur Masjid di Wilayah Kesultanan Kutai Kartanegara (1789-1937)
Authors: Kusuma Syandy Diantrisna , Kurniawan Harry
Published: June 2023

Kutai Kartanegara adalah kerajaan di bagian timur pulau Kalimantan yang mulai mengalami islamisasi pada abad ke 16. Proses islamisasi Kutai Kartanegara tidak jauh berbeda dengan yang terjadi di kerajaan-kerajaan Nusantara lainnya. Kutai Kartanegara mengalami asimilasi budaya lokal dan nilai-nilai keislaman yang termanifestasikan ke dalam artefak bangunan-bangunannya termasuk pada bangunan masjid. Penelitian ini membahas mengenai karakteristik arsitektur masjid di wilayah Kutai Kartanegara dengan objek penelitian 11 bangunan masjid pada rentang waktu tahun 1789 hingga 1937. Pembatasan ini diambil dengan asumsi pada wilayah dan periode tersebut pembangunan masjid masih terpengaruh oleh kebudayaan kerajaan Kutai Kartanegara periode islam (1575 - 1960). Informasi mengenai objek penelitian diperoleh dari data sekunder berupa foto-foto yang dikumpulkan saat survei lokasi maupun pencarian arsip. Data berupa foto tersebut kemudian dilakukan sketsa ulang untuk mendapatkan bentuk dasar yang kemudian diobservasi dan dianalisa. Karakteristik masjid Kutai Kartanegara dapat dilihat pada 5 poin komponen bangunan, yakni 1) Ruang Sholat memiliki bentuk dasar persegi atau bujur sangkar simetris. 2) Mihrab memiliki bentuk simetris dengan bentuk dasar yang variatif dapat berbentuk persegi dan persegi enam. 3) Teras memiliki 3 jenis peletakan 4) Menara biasanya memiliki unsur persegi delapan, dan 5) Atap masjid berbentuk limasan bujur sangkar simetris bersusun.
Perancangan dan Pemasangan Plang Reflektif Sebagai Penunjang Aksesibilitas Situs Bersejarah untuk Mendukung Visi Desa Sanrobone Menuju Desa Wisata
Authors: Alkam Rani Bastari , Muin Suriati Abd.
Published: June 2023

Desa Sanrobone memiliki potensi besar untuk dikembangkan menjadi desa wisata budaya dengan keberadaan situs-situs peninggalan sejarah yang tersebar di kelima dusun. Namun fasilitas pariwisata seperti papan informasi dan rambu lalu lintas di ruas jalan yang ada di desa Sanrobone masih minim khususnya yang mampu mengarahkan pengunjung menuju objek wisata. Program kemitraan masyarakat ini diarahkan untuk pembuatan hingga pemasangan plang petunjuk arah dengan menggunakan stiker reflektif guna memudahkan wisatawan menjangkau situs bersejarah dan melengkapi infrastruktur pariwisata di desa Sanrobone. Terdapat dua tahapan utama dalam pelaksanaan program yaitu tahapan pembuatan dan pemasangan plang. Pelaksanaan kegiatan diawali dengan penentuan titik dan jumlah plang melalui survei lokasi dan diskusi dengan perangkat desa dan lembaga adat setempat. Tahapan lainnya yaitu perancangan plang mengikuti standar rambu wisata, pembuatan plang menggunakan material dengan dimensi dan spesifikasi tertentu, hingga tahapan pemasangan plang pada lokasi strategis yaitu pada dua simpang tak bersinyal di desa Sanrobone. Adapun pendekatan yang dipilih dalam pelaksanaan program adalah pendekatan partisipatif kolaboratif dimana perangkat desa sebagai masyarakat sasar ikut terlibat dalam proses pengadaan plang. Seluruh rangkaian kegiatan berjalan dengan lancar dengan hasil yang dicapai sesuai ekspektasi karena intensitas kunjungan tim ke lokasi yang disambut antusiasme dari mitra dan masyarakat lokal.
Development of Phymol Integrated Media (Physics Mobile Learning) on Temperature and Heat in High School Physics Learning
Authors: Ahadillailah Aulia , Suherman Andri , Saefullah Asep
Published: June 2023

This study aims to develop learning media in the form of learning videos of Phymol (Physics Mobile Learning) Integrated Games on the material of Temperature and Heat. The research method used is the R&D (Research and Development) research method with the ADDIE development model, including the stages of Analysis (analysis), Design (design), Development (development), Implementation (implementation) and Evaluation (evaluation). In this study, the product was validated using an expert validation instrument which was distributed to two lecturers and three teachers and a limited trial was conducted using student response questionnaires. The results of product validation show an average percentage of 92% with a very feasible category. The limited trial conducted by the researcher involved 30 students of SMA Negeri 5 Cilegon. Student responses showed an average percentage of 86% with a very good category. Based on the results of expert validation and student response questionnaires, physics learning media in the form of Phymol learning videos (Physics Mobile Learning) integrated Games on Temperature and Heat material is very feasible and can be used as a physics learning medium.
Analysis of the Development Dynamics and Trends of the Insurance Market
Authors:   Institute of Economics – Separate Association of the Federal Research Center “Karelian Scientific Center of the Russian Academy of Sciences”, Moroshkina Marina V.
Published: June 2023

The article analyzes the behavior and trends of the insurance market of the Russian Federation during a pandemic. The transformation of the terms of business changed the forms and processes of the insurance business, which dynamically responded to the changed conditions. Insurance companies reacted differently to the period of restrictions associated with the COVID-19 pandemic. The study of the main areas of insurance activities and organizations that have overcome the transformation and were able to develop steadily determines the purpose of this study. Assessing the activities of the insurance market by the authors, special attention is paid to the needs that arise in the market and the analysis of more demanded areas of insurance activity. The information basis for the study was statistics presented by Rosstat, as well as data from the Bank of Russia. Based on analytical studies and comparative analysis, the results of evaluating the efficiency of certain areas of the insurance industry were obtained. System analysis methods made it possible to compare the obtained results of the insurance market and the economic situation in the country. The assessment of insurance performance indicators during the studied time period from 2019 to 2021 made it possible to assess the impact of the COVID-19 pandemic on development indicators and made it possible to investigate the degree of impact on industry indicators. Within the framework of the results obtained, trends in the development of the insurance industry and possible directions for further development were determined. The importance of state support measures and the importance of developing comprehensive measures that can provide the insurance industry with opportunities and directions for economic development during a period of economic instability are noted.
Pengembangan Daya Tarik Wisata Pada Kawasan Wisata Air Terjun Kandua Raya
Authors: Pangasih Feliksdinata , Hakim Bhanu Rizfa , Rulia Anna , Noor Muhammad Fauzan
Published: June 2023

Desa Kedang Ipil memiliki keindahan alam yang mempesona, terdapat beberapa air terjun yang menjadi daya tarik bagi wisatawan lokal sejak dahulu. Sempat menjadi percontohan bagi desa-desa yang ada disekitarnya, air terjun Kandua Raya merupakan salah satu yang paling terkenal akan keindahan alamnya sehingga dijuluki sebagai niagara kedang ipil, sayangnya objek wisata ini sudah semakin tua dan mulai kehilangan daya tariknya karena termakan usia, fasilitas yang seadanya dan tidak ada pengembangan yang signifikan dalam kurun waktu yang cukup lama membuat air terjun “niagara” sedikit kehilangan pesonanya. Setelah terbentuk Pokdarwis Dewi Karya beberapa bulan terakhir yang diprakarsai anggota-anggota berjiwa muda menimbulkan hasrat untuk melakukan pengembangan. Dibutuhkan rencana yang cepat dan tanggap untuk dapat terlaksana pada pengembangan kawasan wisata tersebut, Kegiatan pengabdian ini merupakan momentum yang tepat untuk meningkatkan pengembangan wisata pada kawasan tersebut terutama dengan pembangunan fasilitas berupa gerbang utama dan spot foto wisata alam yang menarik serta pengembangan pariwisata sebagai kelompok usaha berbasis masyarakat, sehingga dapat menghantarkan kawasan wisata alam air terjun Kandua Raya kembali bersinar seperti pada masa jayanya.
FORMULASI DAN KARAKTERISASI NANOEMULSI EKSTRAK ETANOL 70% DAUN SEMANGGI (Marsilea crenata C. Presl.)
Authors: Ma'arif Burhan , Rani Azzahara  , Fahrul Rizki  , Arief Suryadinata  , Abdul Wafi  , Novia Maulina  , Hajar Sugihantoro
Published: June 2023

Marsilea crenata C. Presl. mengandung fitoestrogen yang memiliki struktur atau fungsi seperti estrogen, sehingga berpotensi untuk digunakan sebagai neuroprotektor pada kondisi defisiensi estrogen. Namun, ada masalah yang mungkin timbul dari obat-obatan yang berasal dari bahan alam, salah satunya adalah kelarutan dan permeabilitas yang buruk. Penelitian ini bertujuan untuk memanfaatkan M. crenata dalam formulasi nanoemulsi sehingga dapat menjaga stabilitasnya. M. crenata diformulasikan menjadi dua formula kemudian dilakukan karakterisasi. Hasil karakterisasi menunjukkan bahwa kedua formula nanoemulsi memenuhi parameter yang meliputi nilai ukuran partikel, indeks polidispersitas, persen transmitan, sifat organoleptik, tipe nanoemulsi, dan pH. Hasil uji stabilitas menunjukkan adanya perubahan organoleptik pada formula B4 (75 ppm) dan B5 (100 ppm) serta terjadi penurunan pH pada semua formula. Formula nanoemulsi terbaik diperoleh dari formula A4 (75 ppm) yang ditandai dengan hasil karakterisasi yang memenuhi parameter sediaan nanoemulsi yang baik.
Kata kunci : M.crenata, nanoemulsi, formulasi, karakterisasi.
REVIEW ARTIKEL: ANALISIS MOLECULAR DOCKING SENYAWA GOLONGAN FLAVONOID SEBAGAI ANTIBAKTERI TERHADAP RESEPTOR PBP 2A BAKTERI MRSA
Authors: Japar Sodik Jajang , Deden Indra Dinata
Published: June 2023

Methicillin-resistant Staphylococcus aureus (MRSA), bakteri yang resisten terhadap antibiotik b-laktam seperti methicillin, merupakan masalah klinis yang terus-menerus mempengaruhi seluruh dunia. Resistensi terjadi akibat adanya modifikasi struktural protein pengikat penisilin (PBP)2a bakteri MRSA. Flavonoid adalah salah satu senyawa aktif terpenting yang secara alami terdapat pada tanaman. Beberapa flavonoid telah terbukti memiliki sifat antibakteri pada penelitian sebelumnya. Penambatan molekul (Molecular Docking) merupakan salah satu metode in silico (virtual) berbasis struktur yang paling sering digunakan dan paling sederhana. Tujuan dari review jurnal untuk mengetahui senyawa turunan flavonoid pada tanaman obat yang berpotensi untuk dikembangkan sebagai pengobatan antibakteri terhadap  bakteri MRSA berdasarkan dari beberapa studi secara in-silico. Metode pencarian jurnal dilakukan melalui website https://scholar.google.co.id/ dan Pubmed dengan menggunakan kata kunci Molecular Docking Flavonoid Methicillin Resistant Staphylococcus aureus. Hasil yang didapat adalah dari 31 senyawa aktif turunan flavonoid  yang berpotensi menghambat reseptor PBP2a bakteri MRSA. Pada PDB ID IMWT didapatkan senyawa terbaik Diferulic acid memiliki nilai binding affinity sebesar  -102.4,  pada PDB ID 1VQQ didapatkan senyawa terbaik Hesperidin memiliki nilai binding affinity sebesar -9.2 dan pada PDB ID 4DKI didapatkan senyawa terbaik Quercetin 3-O-rutinoside  memiliki nilai binding affinity sebesar -91.56.
Kata kunci : Molecular Docking , Methicillin-resistant Staphylococcus aureus (MRSA), Flavonoid.
AKTIVITAS ANTIOKSIDAN BIJI KEWER (Cassia occidentalis Linn) YANG DISANGRAI DAN TANPA DISANGRAI
Authors: Martiani Isye , Ria Mariani  , Nisa Aryanti
Published: June 2023

Indonesia merupakan negara yang memiliki kekayaan keanekaragaman hayati. Salah satu tumbuhan yang berasal dari Indonesia adalah kewer, secara tradisional biji kewer sering dikonsumsi sebagai teh herbal oleh masyarakat untuk meningkatkan kebugaran tubuh. Pada tumbuhan kewer terdapat metabolit sekunder flavonoid dan tanin yang memiliki aktivitas antioksidan. Penelitian ini dilakukan untuk mengetahui aktivitas antioksidan dari seduhan dan ekstrak etanol biji kewer (Cassia occidentalis Linn) yang disangrai dan tanpa disangrai. Terhadap biji kewer yang diperoleh dibuat menjadi 2 kelompok sampel disangrai dan tanpa disangrai. Kemudian masing-masing kelompok dibuat menjadi ekstrak air melalui proses penyeduhan dengan air panas dan ekstrak etanol menggunakan metode maserasi. Aktivitas antioksidan ditentukan menggunakan metode DPPH dimana aktivitasnya ditunjukkan oleh besarnya IC50. Aktivitas antioksidan kuat ditunjukkan oleh ekstrak etanol biji kewer yang disangrai dengan nilai IC50 91,2577 ppm, sedangkan aktivitas antioksidan sedang dan lemah ditunjukkan oleh ekstrak etanol biji kewer yang tanpa disangrai dengan nilai IC50 149,3811 ppm dan ekstrak air biji kewer yang disangrai dengan nilai IC50 349,3966 ppm. Adapun untuk ekstrak air biji kewer yang tanpa disangrai tidak memiliki aktivitas antioksidan.
Kata kunci : Biji kewer, Cassia occidentalis Linn, disangrai, tanpa disangrai
Bruno Latour, de wetenschapssocioloog, onderzoekt wat in een laboratorium rondgaat
Authors: de Vries Gerard
Published: June 2023

Latour en Woolgars Laboratory Life (1979, tweede editie 1986) toont wetenschapssociologen hoe zij de constructie van de feitelijke inhoud van wetenschap kunnen beschrijven en analyseren.
De constructie van Latour
Authors: Hendrickx Kim
Published: June 2023

Boekbespreking van Arjen Kleinherenbrink (2022) De constructie van de wereld. De filosofie van Bruno Latour.
PENGEMBANGAN MATERI PROXY WAR DALAM MENANAMKAN CINTA TANAH AIR
Authors: Sri widaningsih
Published: June 2023

Penelitian ini dilatarbelakangi adanya pesta demokrasi yang cukup gundah dibanding pesta demokrasi sebelumnya, dimana untuk membentengi mahasiswa agar tidak mudah terjangkit berbagai indikasi dari proxy war yang mengarah pada radikalisme, penyalahgunaan, pelanggaran dan adanya penurunan jiwa bela negera maupun jiwa cinta tanah air,  Penelitian ini bertujuan untuk pengembangan materi pendidikan kewarganegaraan berbasis contextual. Metode penelitian yang digunakan adalah metode  Research and development (R&D) yang terdiri dari sepuluh langkah kegiatan, yang kemudian dikemas dalam tiga tahap penelitian yaitu studi pendahuluan; Pengembangan model;dan Uji validasi. Pengumpulan data dilakukan melalui wawancara, angket, observasi, studi dokumentasi dan tes. Hasil penelitian : 1) materi jiwa cinta tanah air sudah disesuaikan dengan undang-undang, 2) materi proxy war merupakan materi pengembangan dari materi jiwa cinta tanah air, dan 3) Efektivitas pengembangan materi proxy war merupakan bagian dari isu terkini yang di tanamkan pada setiap mahasiswa, sehingga mereka siap menghadapi segala tantangan tentang pesta demokrasi yang akan terjadi. Berdasarkan temuan dalam penelitian ini, materi proxy war  sangat relevan dan memiliki kefektifan yang signifikan terhadap pengembangan materi cinta tanah air. Sehingga materi tersebut memiliki kelayakan untuk diimplementasikan dan dikembangkan pada pendidikan kewarganegaraan.
Pemberdayaan Masyarakat di J&C Cookies Dalam Upaya Meningkatkan Taraf Hidup Masyarakat Sekitar
Authors: Dewi Reniawaty  , Andina Dwijayanti
Published: June 2023

Kemiskinan menjadi isu global  yang harus  diatasi oleh setiap negara. Banyak perusahaan-perusahaan yang mengikuti himbauan pemerintah untuk memberdayakan masyarakat sekitar menjadi salah satu karyawan baik karyawan tetap maupun karyawan sampingan.. Salah satunya perusahaan J&C Cookies peusahaan yang bergerak di bidang usaha membuat kue kering. J&C Cookies memberi kesempatan kepada masyarakat sekitar pabrik untuk menjadi karyawan dalam menjalankan produksi kue kering nya karena masyarakat sekitar pabrik kehidupan perekonomiannya banyak yang masih dibawah garis kemiskinan. Tujuan penelitian ini adalah untuk mengetahui sejauh mana J&C Cookies memberdayakan masyarakat sekitar dari kehidupan mereka yang serba terbatas penghasilannya agar mempunyai penghasilan yang layak untuk meningkatkan taraf hidup perekonomian mereka. Penelitian dilakukan dengan pendekatan kualitatif. Data dikumpulkan dengan observasi, wawancara, dan dokumentasi. Hasilnya menunjukkan bahwa karyawan J&C Cookies dapat meningkatkan taraf hidup perekonomian mereka dan keluarga, memberikan rasa nyaman di lingkungan dimana mereka tinggal juga berdampak pada warga lainnya. Disamping itu J&C Cookies juga merasa nyaman dalam menjalankan bisnis kue kering nya karena masyarakat sekitar mendukung dan memberi support atas keberhasilan produksinya. Keberhasilan perusahaan berarti keberhasilan masyarakat sekitar juga dalam meningkatkan perekonomian kehidupan mereka.
Pengaruh Profitabilitas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Emiten di Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) (Studi pada PT. Kimia Farma, Tbk Tahun 2010-2019)
Authors: Verra Rosyalia Widia Sofyan  , Lutfi Kausar Rahman  , Rangga Munggaran  , Kurniawati  , Rama Nugraha Irawan Surayuda
Published: June 2023

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis tentang pengaruh profitabilitas dalam penggunaan modal, perimbangan jumlah utang jangka panjang dan jangka pendek dan pertumbuhan penjualan di PT. Kimia Farma, Tbk. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif. Sumber data dalam penelitian ini yaitu data sekunder berupa laporan keuangan PT. Kimia Farma Tbk yang terdaftar di Bursa Efek Indonesia, dan data-data diambil dari (Galery Investasi). Teknik pengumpulan data menggunakan metode studi dokumentasi dan studi kepustakaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Dengan menggunakan analisis regresi linier sederhana, peneliti mengemukakan bahwa secara parsial, variable bebas profitabilitas dan pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap varibel tetap berupa struktur modal. Secara simultan, variabel bebas berupa profitabilitas dan pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap variabel tetap berupa struktur modal
Pengaruh Cost Of Quality Terhadap Tingkat Design Quality Produk
Authors: Lesmana Budi
Published: June 2023

Quality has become part of the business strategy to increase competitive advantage. Companies that use quality as a strategic tool will have a competitive advantage over their competitors in controlling the market. This research aims to determine and obtain data on Total Quality Management used in regulating the cost of quality and the level of design quality, so as to explain the relationship and influence between the components of quality costs and the level of design quality, also to determine the effect of the influence of cost of quality, cost prevention, appraisal cost, internal failure cost, external failure cost, to the level of design quality, thus it is expected to provide benefits to all parties who are interested in and have an interest in product quality issues, both for companies and the general public as users of the products produced. The research method used is descriptive-analytical method with a case study approach and the research analysis was carried out by quantitative testing with the help of the Path Analysis Method so that the research results obtained that the Cost of Quality greatly influences the results of design quality either partially or simultaneously. The influence of the effect of cost of quality simultaneously on design quality is 89.3647%, the remaining 10.6353% is the influence of other influences not examined and the closeness of the relationship between prevention cost and appraisal cost is 0.35884, between prevention cost and internal failure cost is -0.50510 , between prevention cost and external failure cost is -0.29592, between prevention cost and design quality is -0.67462 so that companies are expected to pay more attention in the future and increase the components of prevention cost and appraisal cost which will reduce internal components. failure cost and external failure cost so that product quality will be maintained.
Strukturasi Konflik Penyesuaian Temuan Audit Melalui Penelitian Hubungan Antara Auditor Dengan Klien
Authors: Siagian Ade
Published: June 2023

Tujuan dari penelitian ini adalah untuk memahami arti konflik temuan penyesuaian audit penyesuaian, untuk memeriksa ketentuan peran dan hubungan antara auditor dan manajemen klien mereka dalam proses penyelesaian audit. Teori stuktural menyatakan bahwa pelaku dan stuktur saling terkait, tidak ada struktur tanpa aktor, karena tidak ada tindakan tanpa struktur. Objek penelitian ini adalah kantor akuntan publik dan klien tempat penelitian bekerja, karena jumlah informan dalam penelitian ini adalah lima orang. Penelitian ini menggunakan pendekatan fenomenologis, karena penelitian ini berkaitan langsung dengan gejala yang terjadi dalam lingkungan interaksi manusia yang terorganisir. Metode yang digunakan dalam penelitian ini adalah kualitatif. Hasil penelitian mencerminkan bahwa keterkaitan antara auditor dan klien memiliki dua jenis utama, yaitu proaktif dan reaktif. Klien cenderung melakukan tindakan reaktif selama konflik dalam penyesuaian temuan audit, sehingga akan ada tindakan formal dan informal dalam interaksi ini yang akan mempengaruhi hasil audit.
Analisis Penerapan Akuntansi Pada UMKM di Kota Pontianak
Authors: Risal  , Wulandari Renny
Published: June 2023

Penelitian ini digagas dari pengamatan serta wawancara yang dilakukan kepada para pelaku UMKM yang ada di Kota Pontianak, di mana sebagian besar dari para pelaku UMKM belum menyusun laporan keuangan. Mereka hanya melakukan pencatatan secara sederhana dalam aktivitas usahanya. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi serta peran teknologi informasi pada UMKM di Kota Pontianak. Penelitian ini menggunakan pendekatan kualitatif. Analisis data kualitatif dilakukan dengan model interaktif. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil wawancara. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami proses akuntansi secara utuh. Setiap aktivitas transaksi yang terjadi belum dicatat secara konsisten, masih ada pelaku UMKM yang hanya melakukan pencatatan jika nilai transaksinya relatif besar, pelaku UMKM termotivasi menyusun laporan keuangan disebabkan kebutuhan modal usaha, dan teknologi informasi sangat berperan dalam mendukung perkembangan usaha dalam hal ini penggunaan aplikasi atau software akuntansi untuk pembuatan laporan keuangan usaha.
Generic Qualitative Research In Management Studies
Authors: Jahja Adi Susilo , Sri Ramalu Subramaniam , Razimi Mohd Shahril Ahmad
Published: June 2023

Although qualitative research becomes more widely accepted, however, its role in management studies is still underrepresented. This is because qualitative research requires an understanding of philosophy, terminology and theories which often presents conflicting perspectives. However, it should be noted that various qualitative research approaches started with generic qualitative research, which was considered easier to implement. Therefore, this article is aimed to provide insight into generic qualitative research and explain how to do it.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah
Authors: Milatul Izza
Published: June 2023

ABSTRACK

This research to determine whether the theory business entities has been applied and whether it has carried out financial reporting in accordance with the SAK EMKM at the UMKM Warung Sembako Mama Lita. This research is a qualitative with descriptive approach. With type of primary data, the method of collection is interviews and field observations. The results obtained show that the UMKM Warung Sembako Mama Lita have not applied business entity theory and have not even carried out financial reporting in accordance with SAK EMKM. The reason the two things above have not been stated is because business actors do not understand accounting at all. So in this study, the next researcher directs business actors to apply business entity theory and also assists in the process of preparing and presenting financial statements accordance with SAK EMKM.
Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Report LAG
Authors: Lesmana Kusnadi Kibet
Published: June 2023

ABSTRACT

 This research aims to reveal, the effect of company’s profitability on audit report lag, the effect of solvability on audit report lag and the effect of company size on audit report lag of companies listed on Indonesian Stock Exchange. The data population used in this research are all the companies that are listed in BEI. The sample were takens randomly using Slovin equation, as a result, there were 115 companies choosen from the population. The data were analise using double regresion analysis. The factors that can affect audit report lag in this research are the company's internal factors including profitability, solvability and company size. Where the results of the study show, profitability has a negative effect on audit report lag, solvability has a positive effect on audit report lag, company size has a positive effect on audit report lag.

 

Keywords: Profitabilitas, Solvabilitas, Ukuran Perusahaan and Audit Report LAG
PENGARUH COVID-19 TERHADAP IHSG DENGAN NILAI TUKAR RUPIAH SEBAGAI VARIABEL MEDIASI
Authors: Agung Hendra Kusuma  , Taufiq Andre Setiyono
Published: June 2023

This research aimed to examine the effect of the covid 19 against IHSG by the rupiah as mediation. This research was conducted using secondary data. The population and samples in this research were all confirmed positive cases of Covid-19 in Indonesia and the IHSG data and the rupiah exchange rate for the period March to December 2020. This research uses Sobel test with PLS tool. The conclusion of the research states that the covid-19 has a significant negative effect on the rupiah exchange rate, the covid-19 directly has a significant negative effect on the IHSG, the rupiah exchange rate has a significant positive effect on the IHSG, and the rupiah exchange rate does not mediate the effect of the covid-19 against the IHSG.

 Key words: covid-19, IHSG, Exchange rate
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI
Authors: Oktalina Gayatria
Published: June 2023

This study is entitled Analysis of the Effect of Cash Turnover and Accounts Receivable Turnover on Profitability. The sample of this research are 13 mining companies listed on the IDX with purposive sampling method. This study uses a quantitative-descriptive method based on financial statement data recorded on the Indonesia Stock Exchange in 2018-2020. Statistical analysis technique used multiple linear regression using SPSS V.23. The results of the study prove that there is an influence of cash turnover on company profitability, there is an influence of accounts receivable turnover on company profitability, and there is an influence between the two variables on company profitability.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA DAN PREDIKSI KEBANGKRUTAN TERHADAP AUDIT DELAY
Authors: Prabandari Sekar
Published: June 2023

This research was conducted with the aim of knowing how the influence of the company's financial condition, company size, previous year's opinion, and bankrupty prediction on audit delay in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The method used in this research is descriptive verification. The population in this study were 157 manufacturing companies in the study period from 2013 - 2017. The research sample was 98 companies using purposive sampling method, namely sample collection techniques with certain considerations. Data obtained from the Indonesia Stock Exchange. The data analysis used in this research is multiple regression analysis. Analysis of research data processing using SPSS 25 software. The results of the research variables of the company's financial condition affect the audit delay opinion. Meanwhile, company size, previous year's opinion and bankruptcy prediction had no significant effect on audit delay opinion. Simultaneous testing shows that the company's financial condition, company size, previous year's audit opinion, and the prediction of company bankruptcy have a significant effect on audit delay opinion.
Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Terhadap Fintech Menggunakan Tam (Technology Acceptance Model) Di Kota Batam
Authors: Khadijah Khadijah , Janrosl Viola Syukrina E
Published: June 2023

The application of financial technology will create a disruptive environment in line with the rapid development of technology and digitization. For the financial industry, there is a demand to continue to adapt and make adjustments in its business processes, as the dynamics of the industry change rapidly.  Fintech can help MSMEs to get ease and efficiency in the financial area. but not all MSMEs can use fintech for reasons that are difficult to understand and cannot be used when they want to transact financially in business. so that from the problems that occur in the community makes researchers want to research using the TAM model of fintech that has developed in the community. TAM model can be measured by two existing perceptions, namely the perception of ease and perception of the benefits of fintech. The population in this study is people in Batam City. Sampling method is done by purposive sampling that is sampling is done based on certain criteria in accordance with the needs of researchers and using the formula slovin determine the number or size of the sample will be determined. Hypothetical testing in this study was conducted with multiple linear regression tests, simultaneous tests (F tests), determination tests (R2 tests) and t-tests using SPSS 26 applications.
Analisis Pengaruh EPS dan ROA terhadap Harga Saham Perusahaan yang terdaftar di Bursa Efek Indonesia
Authors: Diana  , Khadijah
Published: June 2023

This study aims to provide empirical evidence about the analysis of the effect of EPS and ROA on stock prices of companies listed on the IDX. The population of this study amounted to 32 companies. The sample of this research is 9 companies listed on the IDX for the period 2016-2020. The method of determining the sample using purposive sampling method. The data used is secondary data collected using the nonparticipant observation method by downloading data from the IBM SPSS 25 website. The results of the partial study for EPS show a significance value of 0.000 < α = 0.05, which means that EPS has a significant influence on stock prices, this proves that the greater the fixed assets covering current liabilities does not cause the stock price to increase. The results of the partial study for ROA show a significance value of 0.228 > α = 0.05, which means that ROA has no significant effect on stock prices, which proves that companies that have high or low Return On Assets (ROA) do not necessarily have high or low stock prices. However, the results of simultaneous research, for the value of EPS and ROA showed a significance value of 0.000 < α = 0.05, which means that EPS and ROA have a significant effect on stock prices. For future research, it is better to add independent variables so that it can be known whether there are other variables that affect firm value.
Relevansi Informasi Laba, Nilai Buku Ekuitas, Arus Kas Operasi, dan Dividen Terhadap Harga Saham
Authors: Elargo Clarissa Serena , Meiden Carmel
Published: June 2023

In investment activities, investors need accounting information as a basis for making decisions. To be useful for decision making, the information must meet the relevant qualities seen from the reaction of the capital market through stock price movements. Since earnings is not the only indicator used to measure a company's financial performance, many studies have been conducted and developed to investigate new alternatives for measuring value relevance. Therefore, this study is interested in adding other information variables, namely operating cash flows and dividends. The manufacturing industry sector is an interesting sector to study because the manufacturing industry sector continues to grow and continues to increase from time to time. This study aims to determine the value relevance of accounting information on manufacturing companies listed on the IDX for the period 2011-2020. The object of this research is the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2020. Based on the purposive sampling method, a sample of 380 observations was obtained consisting of 38 companies per year. The data analysis techniques used in this research are pooling test, classical assumption test, descriptive statistical test, F test, t test and coefficient of determination test. The results of the tests carried out show that the data can be pooled. From the results of the t-test, each of the four accounting variables tested has a sig value below 0.05 with a positive sign coefficient. The Adjusted R2 value of earnings and book value of equity is 73% and the Adjusted R2 value of earnings, book value of equity, operating cash flow and dividends is 76.4%.

                        The conclusion of this research indicates that there is insufficient evidence that earnings, book value of equity, operating cash flow and dividends have a positive effect on stock prices.

 

Key words: Earnings, Book Value of Equity, Operating Cash Flow, Dividends and Stock Prices
Relevansi Nilai Aset Dan Liabilitas Pajak Tangguhan
Authors: Melanie Cindy , Meiden Carmel
Published: June 2023

One of the accounting information that holds a major role for stakeholders is earnings information since it is considered could measure companies’ performance. However, the 2008 global economy crisis causes the earnings information became irrelevant to assess operational companies’ performance. This condition urges the investors to use other information, that is deferred tax information. Therefore, this research aims to test the effect of deferred tax assets and liabilities on stock prices. PSAK 46 states that deferred tax information denotes deferred tax income recoverable and income tax payable in the future which have to be presented in balance sheet. Deferred tax asset information is depicted to reflect a positive value in future company’s cash flow for the tax expense reduction, meanwhile deferred tax liabilities information reflects a negative value in future company’s cash flow because of the tax obligations that will arise in the future. The object of this research is manufacturing companies listed on Indonesia Stock Exchange in the 2011 – 2020 period. This research is using the judgment sampling method, consisting of 400 observation data. The coefficient determination shows that the dependent variable can be explained by the independent and control variables in the amount of 62%. Individually, the result of this research is that deferred tax assets have a significant positive effect on stock price, otherwise deferred tax liabilities have a significant negative effect. As a result, this study concludes that deferred tax assets and deferred tax liabilities have value relevance and this information can be used as a consideration by the investors in the making decision process.
Systematic Literature Review: Aplikasi Siskeudes Meningkatkan Kualitas Akuntabilitas Keuangan Desa Dan Kinerja Perangkat Desa
Authors: Lajaba Putu Dhika Yahya , Halim Moh. , Aspirandi Rendy Mirwan
Published: June 2023

This study aims to provide a systematic literature review on the factors that influence the Siskeudes application to improve the quality of village financial accountability and the performance of village officials. This study uses a qualitative approach to document research with a systematic literature review as a research data analysis tool. The systematic literature review process consists of three stages, namely planning, implementation, and reporting. The initial study found 460 articles, the study used 12 articles based on inclusion and exclusion criteria for further analysis. There is data extraction that can answer research questions. The results of a systematic literature review from journals from 2015 to 2021 stated that the factors influencing the Siskeudes application to improve the quality of village financial accountability and the performance of village officials were the data input process, application use, information technology infrastructure, human resources, budget and financial knowledge. village, village budget preparation, transparency, and financial reports. The main influencing factors are the process of inputting data and using applications where the village government must provide education and training on a regular basis, coordinate with assistants and trainers from the center, provide support and motivation for staff/employees in the learning process, provide adequate facilities and infrastructure. will be used to improve human resources.