bluuebunny/crossref_metadata_2025 huggingface dataset:
Labor Use Dynamics from Family Coffee Farms of Zona Da Mata–Region of Minas Gerais State, Brazil
Authors: Pereira Adalgisa J. , Santana Felipe C. , Santos Ricardo H. S.
Published: September 2022

Labour is an important factor for the viability of coffee farming and other family-owned agricultural activities in the Zona da Mata of Minas Gerais, Brazil. Labour shortages reflect on decision-making and the logic of agricultural management, which influences regional agricultural diversity. The objective of this work was to identify the dynamics of the labour adopted by family farmers, as well as to analyze the panorama of labour use of pluriactivity that favours agrobiodiversity. For data collection, it was applied a semi-structured interview script and visited all properties studied. The methodologies of the activity matrix and labour allocation in 25 properties were applied. The labour allocation matrices provided information and structural scenario of labour distribution for the main activities (coffee, maize, livestock, and horticulture) that occur in the properties throughout the year. The results indicate that coffee crops demand more labour from April to July, according to the harvesting and drying of fruits. Maize cultivation requires more labour from October to December, time of tillage, planting, and initial crop treatment. Activities such as livestock and vegetable production tend to require less labour; however, such demands are more constant throughout the year. Assuming that the dynamics of labour allocation follow a seasonal pattern of activities and tasks, farmers can maintain high diversification through the availability of family labour across different agricultural systems.
Examining Multiple Intelligences and Performance of Science, Technology, Engineering, and Mathematics (STEM) Students in the Specialized Subjects
Authors: Cabuquin Jomar C.
Published: September 2022

This study generally examined the multiple intelligences of the Senior high school (SHS) students under the Science, Technology, Engineering, and Mathematics (STEM) strand and their performance in the specialized subjects. Descriptive and comparative research designs were utilized to measure the variation among the identified study variables. It involved 193 STEM students (composed of 94 males and 99 females) who were selected using complete enumeration sampling. Secondary data on students' performance in the specialized subjects and an adopted Multiple Intelligence Inventory survey questionnaire were employed to collect the data. The T-test for two independent samples was likewise used to examine the significant difference between the performance in the specialized subjects of students with STEM strand as their preferred choice and those who do not prefer STEM. Based on the results, interpersonal intelligence was shown to be the most dominant intelligence type among STEM students, whereas logical intelligence was determined to be the least dominant. On the specialized subjects’ performance, the students demonstrated very good to superior performance in pre-calculus, general biology, and basic calculus subjects. Meanwhile, the study indicated no significant difference in the specialized subjects’ performance between students with STEM strand as their preferred choice and those who do not prefer STEM. Career guidance orientation for students must be reinforced so that they can be advised on what career track or stand to take in senior high school. Future related studies are suggested to further substantiate the results.
Examining the Relationship Between Gifted Students' Self-Efficacy Perceptions of Information Technology and Their Motivation Towards E-Learning Environments
Authors: Sarıtaş Mustafa Tuncay , Olpak Tarık
Published: September 2022

The purpose of this research was to examine the relationship between gifted students' information technology self-efficacy perceptions and their motivations for e-learning environments and to determine the variables (i.e., gender, age, class level, parental education level) are affected by these perceptions and motivations. A total of 104 gifted students, 51 female and 53 male, studying at the Science and Art Center (SAC) constituted the sample of the research. Information Technology Self-Efficacy Perception Scale (ICTSEP) and Motivation Questionnaire for e-Learning Environments (CBM) were used to collect data. It was determined that there was a moderately significant positive correlation between the total ICTSEP and MSDE scores obtained from the scales. It was determined that the motivation of the students towards e-learning environments was negatively affected by the quota and speed problem they encounter on their internet connections and differs according to the class level, SAC group and how they define their computer use skills. In addition, it was observed that the information technology self-efficacy perceptions of the SAC group differed according to how the computer usage time and computer usage skills were defined. As a result, it has been understood that the changing and developing educational needs of gifted students should be met, they should have a quality education and new learning opportunities, and environments where they can reveal their potential by developing their creative thinking skills. It is recommended to plan workshops and practices that will increase students' problem-solving skills, offer the opportunity to progress according to their own level and learning speed and appeal to their age groups and interests.
Real-Time Harmonic Optimization in Multilevel Inverter Using Artificial Neural Network (ANN)
Authors: Adeyemo Ismail Adeyemi , Ola Olabode Moses , Babajide Demilade Olujide
Published: September 2022

Multilevel inverters (MLIs) are increasingly used in real time applications. Among several pulse width modulation (PMW) techniques currently deployed for the control of MLIs, selective harmonic elimination PWM (SHEPWM) technique arguably gives the best performance due to its direct harmonic mitigation capability. However, real time application of SHEPWM technique is presently infeasible due to the heavy computational cost involved in solving the transcendental nonlinear equations known as selective harmonic elimination (SHE) equations, which characterize the harmonics that are selected for elimination or mitigation. This paper presents a twostage approach to the online generation of switching angles that mitigate selected lower-order harmonics in multilevel inverters. The first stage involves an offline solution of SHE equations using ant colony optimisation (ACO). In the second stage, ACO computed results are used to train an artificial neural network (ANN) predictive model. The results obtained from the simulation of the proposed method in MATLAB/SIMULINK environment show that the method is highly efficient and accurate.
Conceptual Design of a System to Facilitate Production of Methane Through Anaerobic Digestion of Organic Material
Authors: Maina Godwin , Mohammed Umar , Tolba Ibrahim Bako
Published: September 2022

There is a need to develop affordable and effective processes that make use of the anaerobic digestion process in order to produce Methane from different organic materials particularly human sewage and domestic organic waste such as food scraps. Current bio-digester designs have achieved good results, but there are some notable problems in both large-scale and small-scale systems. There is a need for further research and development in order to overcome these problems and thereby contribute to meeting the energy needs of both rural and urban communities. This work begins by identifying the factors that influence methane production during AD. This was achieved from relevant literature. The design objectives, as well as engineering constraints that are relevant to DBDs, were identified. A House of quality matrix is used to analyze the relationships between the design parameter and the engineering specifications. These factors were used as guidelines to create design concepts. The design concepts are sketched and modeled using parametric CAD software (Solidworks). From these concepts, the best design is selected using the Pugh method and a scoring matrix,1.
Profit Efficiency of Soybean Production in Federal Capital Territory, Nigeria
Authors: Ukaoha Christiana Amarachi , Anthony Luka , Alabi Olugbenga Omotayo , Oluleye Oladayo Daniel , Ajibare Dolapo Benjamin , Njoku Victor Obinna
Published: September 2022

This study evaluated profit efficiency of soybeans production in Federal Capital Territory, Nigeria. Multi-stage sampling technique was adopted for this study. Data were collected through the use of well-structured questionnaire. The questionnaire was distributed to 188 sampled soybean farmers in the study area. The data were analyzed using descriptive statistics, gross margin analysis, financial analysis, Cobb-Douglas production functional model. and stochastic frontier profit model. The results of the analysis show that about 25% of the sampled farmers were within the age bracket of 31-40 years, while 56% fell within the age ranges of 41-50 years. The mean age of the sampled soybean farmers was estimated to be 44 years. The results further revealed that majority 82.4% of the sampled respondents were male farmers. About 44.1% of the sampled farmers had no formal education. Majority (78.7%) of the sampled soybeans farmers had a household size range from 1-5 persons, the average farming experience of the farmers in the study area was 7 years. About 80.9% of soybean farmers had farm size between 1-2 ha. The total variable cost on average was N 130,184.51 with an estimated average total revenue of N340,250.00. The gross margin obtained was N210,063.49. The operating ratio and rate of return on investments were 0.383 and 1.613 respectively, this result implies that soybean production is profitable in the study area. The profit efficiency level attained by soybean farmers was 52% leaving a gap of 48%. The statistically significant factors influencing profit efficiency were price of fertilizer (P<0.1), price of chemical (P<0.1), price of labour (P<0.01), unit price of soybean (P<0.01), and total revenue (P<0.01). The statistically significant factors influencing profit inefficiency were household size (P<0.1), educational level (P<0.1), cooperative association (P<0.01), farming experience (P<0.05), access to credit (P<0.05), and price information (P<0.05). The soybean farmers encountered the following problems in the cause of production: inconsistent government policy and outbreak of diseases, lack of hired labour, high cost of inputs, inadequate capital, lack of extension services and unavailability of improved seed varieties. Therefore, this study recommends that government should provide farm tractors and other farm implements to ease the drudgery in soybean production and reduce the cost of labour incur by farmers, market information should be made available for farmers, farmers should be encouraged to expand their scale of production by providing them with production inputs like fertilizer, chemical and credit facilities in order to have increased yield, government should also disseminate price information through extension agents, social media, and mass media (Radio, and Television news) to farmers in order to teach farmers how to apply fertilizer and chemical appropriately.
Palynostratigraphy and Palaeoenvironmental Interpretation of AA-1 Well, 4329-5892 Feet, Niger Delta Basin, Nigeria
Authors: Owoeye Tejumade Adenike
Published: September 2022

Twenty ditch cutting samples composited and prepared at 80 ft from interval 4329 to 5892 ft of AA-1 Well in the Niger Delta Basin, Nigeria was studied and analyzed through the use of palynoflora assemblage of important diagnostic palynomorphs as well as their stratigraphic distribution with respect to a reference zonation scheme. This is to unravel the biostratigraphic and palaeoenvironmental reconstruction of the studied section. A total of 226 palynomorph species were identified of which 31 represent spores, 153 pollen, 22 dinoflagellate cysts, 13 fungal spores while 7 are microforaminifera test wall linings. The diagnostic forms recovered permitted the zonation and dating of the analyzed section. The result of the section has been broadly assigned to the P520, P480 and P470 palynological zones. The upper boundary of P520 subzone was cautiously placed at 4300 ft, the depth of the first sample analyzed while its base is marked by Last Downhole Occurrence of Racemonocolpites hians at 4800 ft. Important species in this subzone are Racemonocolpites hians Retitricolporites irregularis, Verrutricolporites usmensis, Psilatricolporites crassus, Monoporites annulatus, Praedapollis flexibillis and Striatopollis catatumbus. The top of P480 is marked by base occurrence of Racemonocolpites hians at 4800 ft while the base is defined by the base occurrence of Cinctiporipollis mulleri at 5200 ft. The diagnostic species within this subzone are Proxapertites cursus, Spinizonocostites echinatus, Grimsdalea polygonalis, Polypodiaceiosporites gracillimus and Gemmamonoporites sp. The top of P470 is marked by the base occurrence of Cinctiporipollis mulleri at depth of 5200 ft which is the top occurrence of Verrutricolporites usmensis, while the base is tentatively placed 6000 ft. The diagnostic palynomorphs in this subzone are Psilatricolporites crassus, Striatopollis catatumbus, Retitricolporites irregularis, Retibrevitricolporites protrudens and Verrutricolporites usmensis. Based on the result from palynostratigraphy of the studied section, the Well interval has been dated Late Eocene to Early Oligocene. The depositional environment deciphered in this study range from transitional inner to outer neritic marine.
Neuroendocrine Tumor of the Appendix (A Case Report)
Authors: Driss Erguibi , Abdirahim Ahmed Elmi , Anas Elwassi , Amal Hajri , Boufettal Rachid , Jai Saad Rifki , Chehab Farid
Published: September 2022

Neuroendocrine tumours (NETs) are characterised by their ability to secrete hormones. There is a wide variety of NETs that can develop in any organ of the digestive system. NETs of the appendix are rare with an estimated incidence of 0.15 to 06 cases/year per 100,000 people and are often seen in young adults with a male predominance. Most NETs of the appendix are asymptomatic and usually discovered incidentally during appendectomy. Treatment is by surgical removal of the tumour to a healthy margin in accordance with the principles of carcinology.

We report on a case of a 24-year-old female patient. She was admitted with generalized abdominal pain originating in the right iliac fossa with a B.P. of 0 and a fever of 38°C. The abdominal and pelvic CT scan showed acute appendicitis with a discrete agglutination of the loop around the appendix and an effusion of the right iliac fossa and pelvis of medium abundance. The biological work-up showed a hyperleukocytosis with a predominance of neutrophils. The patient underwent ileo-caecal resection, ileo-colostomy in double gun barrel after an exploration which revealed a mass of appendicular cystic appearance "suspicion of appendicular mucocele?" with a purulent peritoneal effusion and false membranes in the inter-anses. Pathological examination showed a proliferation of organoid architecture suggestive of a neuroendocrine tumour measuring 4 mm in length.
Pre-hospital Consumption of Antibiotics in Children Admitted to the Pediatric Ward of CHU Tambohobe Fianarantsoa
Authors: Ramamonjinirina Tahina Prudence , Rabemananjara Antsa , Rakotondravelo Soloharimino Mireille , Narison Mblola Lalanirina Rakotomahefa
Published: September 2022

Introduction: Antibiotic consumption is on the rise; this increases the risk of bacterial resistance which represents a public health threat with an increasing number of therapeutic impasses. The objective of our study is to evaluate the pre-hospital consumption of antibiotics in children admitted to the pediatric service of CHU-Tambohobe Fianarantsoa. 

Method: This is a prospective cross-sectional study during a period of 6 months in the pediatric department of the CHU-Tambohobe Fianarantsoa; including all children admitted with antibiotics before their hospitalization.

Results: We included 105 cases, i.e. 27.5% of hospitalized patients. The age of our patients ranged from 0 to 180 months with a median age of 24 months. The infectious sites for which antibiotics were prescribed were predominantly respiratory [27.6%] and ENT [24.5%]. Self-medication was used in 11.4% of cases, and 88.6% had consulted a health centre, 76% of whose prescribers were doctors. The antibiotic used was not adapted to the infection site in 54.3% of cases, and the dose was insufficient in 48.27%. The most prescribed antibiotic was Amoxicillin in 37.9% of cases, followed by Cotrimoxazole in 15.9%. The evolution was marked by the absence of improvement which motivated the hospitalization of the child.

Conclusion: Our study showed an inappropriate pre-hospital consumption of antibiotics. Continuous training on the correct prescription of antibiotics as well as the implementation of antibiotic therapy protocols are necessary.
Epidural Steroid Injection Versus Conservative Measures in Treatment of Chronic Axial Low Back Pain, A Prospective Randomized Controlled Study
Authors: Shafshak Tarek S. , Fakhry Mazen M. , Abdelfadil Ahmed R. , Noaiem Mayada F. , Abdel-Naby Hoda M. A.
Published: September 2022

Chronic low back pain (CLBP) is a very common disorder with various management strategies. There is still debate regarding treatment alternatives for axial CLBP. This study aimed to compare the effect of epidural steroid injection (ESI), interferential current (IFC) therapy and core strengthening exercises in a prospective randomized controlled manner. Hence, sixty patients complaining of axial CLBP were included and randomly assigned into either a group of ESI and exercises (group A) or IFC and exercises (group B) or exercises only (group C); each group was of 20 patients. Outcomes were visual analogue scale (VAS) for pain, Oswestry disability index (ODI) for function and Beck's depression inventory (BDI) for depression, assessed at baseline and 3-, 6- and 12-week follow-ups. At the start of the study, there were no significant differences between the three groups in age, gender, cause and duration of CLBP, body mass index, abdominal muscle power, muscle spasm or tenderness (p > 0.05). Significant improvement in VAS and ODI at 3-, 6- and 12-weeks was observed compared to baseline assessment in the three studied groups. The improvement was higher for group A compared to B and C. BDI was significantly improved in group A and C at 3 weeks, and in all groups at 6- and 12-weeks compared to baseline. However, at the end of the study, there was no significant difference in the BDI between the three groups. From this study and over a period of 3 months, all studied groups showed improvement in pain, function, and depression but the group who received epidural steroid injection with core strengthening exercises was statistically better than the other two groups, with significant improvement in pain and function, but not in depression. Early effective assessment and dealing with depression, even prophylactic treatment and cognitive behavioral therapy should be addressed.

Trial registration: The Pan African Clinical Trial Registry (www.pactr.org) identification number is PACTR201901523042787 on 16 January 2019.
Proton and Neutron as 3D Construction
Authors: Scheuber Hermann Josef
Published: September 2022

In this paper, there will be shown in construction how the virtual particles, the 3 quarks, build up with 3 gluons the Neutron and the Proton, the basic particles (together with the electrons) of the atoms. It is known that the whole matter consists of the 3 in confinement closed quark particles, for the Neutron as Down, down & up and for the Proton as Up, up & down, enhanced and reinforced with 3 gluon particles. The exact position of the 6 quarks and 8 gluons Elementary particles can be shown only constructively, as the constructions of Gell-Mann and Weinberg were removed in 1960 and 1967 by Quantum Mechanics and replaced by the laborious Lagrange mathematic formulas, therefore accessible only to a few experts. But here the non-mathematicians can see in a System of maximal probability the stationary order of Elementary particles.
An Assessment of International Law on the Use of Cyber-Espionage as a Substitute for Traditional Spying
Authors: Joshua Ayobamidele
Published: September 2022

Traditionally spying is an integral part of war, economic, and political sabotage among other things. In a bid to curb the incessant act of traditional spying which involves the act of physically and clandestinely crossing over to the countries where spying is to be carried out, various international conventions/instruments covering the act of traditional spying are of the moment. These include; the Hague Regulation of 1907, Vienna Convention of 1961, Geneva Conventions, United Nations Charter among others. In the same vein, Countries have enacted domestic laws to prevent the traditional spying/ clandestine acts within their territorial sovereignty. However, the 21st-century development in the field of technology and its use for a wind range of activities which include cyber espionage have questioned the effectiveness and relevance of international conventions and domestic laws on cyber espionage.
It is against this backdrop that this article embarks on the assessment of the conventions/instruments and domestic laws on cyber espionage. Precisely, it examines the assessment of countries’ espionage laws and their relevance to cyber espionage among countries, the assessment of international law and its relevance to cyber espionage, the assessment of customary international law on cyber espionage, and recommendations.  Accordingly, it concludes that a holistic assessment of cyber espionage reveals that the applicability of extant international law to it like traditional spying is uncertain.1.
The Changes and Continuities Between the Ottoman Empire and the Turkish Republic
Authors: Kong Lingkai
Published: September 2022

The transformation of the Ottoman Empire into the Turkish Republic was accompanied by change and continuities. The newly founded early republics necessarily inherited relics from the previous era and were significantly affected by economic and social institutions that sculpted their personality and mannerisms. This paper reveals the connection between the subjectivity of the late Ottoman and early Turkish republics through four aspects: state traditions, bureaucracy, the role of the military, and political culture, with both innovative changes and continuities. These connections facilitate comprehension of the early republic's history, political actors, and notable events.
Redefining Vulnerability: A New Social “Philosophy” of European Union During COVID–19 Pandemic
Authors: Ghebrea Georgeta
Published: September 2022

Social policy is based, since its inception, on a certain “philosophy” regarding the desirable social model, encompassing religious, political and social values, as well as appropriate objectives and tools for protecting vulnerable target groups. This philosophy differs both geographically and historically. Thus, European social policies have a specific axiological foundation comparing to social models developed on other continents. Even if relatively stable, this foundation is continuously redefined and, therefore, the European social model is an evolving concept. Our paper analyses how social vulnerability and vulnerable groups are redefined within the European social policies, during Covid-19 pandemic. If in recent decades the European social policies have tried to implement more selective and means-tested social protection, the approach to social protection during the pandemic is different, there are indications of increasing the universalisation of social benefits for covering new vulnerabilities. In our analysis, the pandemic accentuated some pre-existing trends to redefine the predilect target groups and their social protection: larger decommodification, protection for atypical employment, social security schemes covering new risks, and instruments for a new work-life balance. At the same time, European social protection policies tend towards synergy with actions in the fields of digitalisation and ecology. Are these changes temporary or will they last even after the pandemic? Of course, it is difficult to make predictions, but we believe that some of them anticipate possible structural reforms of more humane, less biopolitical European social protection policies. Our analysis is based on data from social statistics, official documents and public speeches.
Nilai-Nilai Kearifan Lokal Kesenian Gaok Sebagai Sumber Pembelajaran Sejarah
Authors: Masitoh Imas Siti , Sudrajat Ajat
Published: September 2022

Abstract

Gaok art is an art in the form of an oral tradition in the Kulur Village community which contains a description of the social and cultural life of the community in the past. This study aims to explore the values ​​of local wisdom contained in the art of Gaok in Kulur Village, Majalengka District and describes its potential as a source of historical learning. The research method used in this research was qualitative ethnograpghy with data collected through literature study, interviews, and observations. The results obtained indicate that there are local wisdom values in the art of Gaok, namely religious, social, language, knowledge, economic, technology, and artistic. These values ​​can be used as a source of learning Indonesian history at the 10th grade of senior high school level. The integration of the local wisdom values ​​of Gaok art as a source of historical learning is very important in order to build historical awareness and instill good characteristics in students, especially in the Majalengka area, to allow them to become civilized people who shall not abandon their local culture.

Keywords: Gaok Art, Local Wisdom Values, Historical Learning Resources.

Abstrak

Kesenian gaok merupakan kesenian berupa tradisi lisan masyarakat Desa Kulur yang di dalamnya berisi mengenai gambaran kehidupan sosial dan budaya masyarakatnya pada masa lampau. Penelitian ini bertujuan untuk menggali nilai-nilai kearifan lokal yang terdapat dalam kesenian gaok di Desa Kulur, Kecamatan Majalengka dan mendeskripsikan potensinya sebagai sumber pembelajaran sejarah. Metode penelitian yang digunakan yaitu kualitatif etnografi dengan teknik pengumpulan data melalui studi kepustakaan, wawancara, dan observasi. Hasil yang diperoleh menunjukkan bahwa terdapat nilai-nilai kearifan lokal dalam kesenian gaok, yaitu nilai religi, sosial, bahasa, pengetahuan, ekonomi, teknologi, dan seni. Nilai-nilai tersebut dapat dijadikan sebagai sumber pembelajaran sejarah Indonesia pada jenjang SMA/MA kelas X. Pengintegrasian nilai-nilai kearifan lokal kesenian gaok sebagai sumber pembelajaran sejarah sangatlah penting guna membangun kesadaran sejarah dan membina karakter peserta didik khususnya di daerah Majalengka agar menjadi manusia beradab yang tidak meninggalkan budaya lokalnya.

Kata Kunci: Kesenian Gaok, Nilai-Nilai Kearifan Lokal, Sumber Pembalajaran Sejarah.
Morphology and Optical Properties Analysis of Cu2+ Doped ZnO for Preparation Dye Sensitized Solar Cell (DSSC)
Authors: Supu Idawati , Setiawan Dewa Gede Eka , Latief Muh. Fachrul , Ismail Sri Yanti N , Sari Yita Irmala
Published: September 2022

This research reported Cu2+ un-doped (pure) and doped ZnO semiconductors with variations in Cu2+ concentrations of 3%, 4% and 5% through the sol gel method which aims to determine the morphology and optical properties of ZnO has been investigated. In addition, ZnO film was coated using the doctor blade method with the addition of chlorophyll as a dye sensitizer. Morphological and elemental content tests were carried out using SEM and EDS. The optical properties were analyzed by taking Transmittance data using a UV-Vis Spectrophotometer. SEM analysis with 9900X magnification showed that all samples had small grain sizes and the pores formed were uneven (heterogeneous). The EDS analysis showed that all samples had a higher concentration of zinc by weight than oxygen. UV-Vis Spectrophotometer analysis shows that the transmittance value without dye is lower than using Dye. The addition of Cu2+ concentration affects the morphology and optical properties of ZnO. The higher the addition of Cu2+ added chlorophyll, the higher the absorbance value, so that the transmittance value decreases. The addition of 4% concentration showed the maximum value of chlorophyll as a sensitizer.
Grundwald-Letnikov Operator and Its Role in Solving Fractional Differential Equations
Authors: Parmikanti Kankan , Rusyaman Endang
Published: September 2022

Leibnitz in 1663 introduced the derivative notation for the order of natural numbers, and then the idea of fractional derivatives appeared. Only a century later, this idea began to be realized with the discovery of the concepts of fractional derivatives by several mathematicians, including Riemann (1832), Grundwal, Fourier, and Caputo in 1969. The concepts in the definitions of fractional derivatives by Riemann-Liouville and Caputo are more frequently used than other definitions, this paper will discuss the Grunwald-Letnikov (GL) operator, which has been discovered in 1867. This concept is less popular when compared to the Riemann-Liouville and Caputo concepts, however, this concept is quite interesting because the concept of derivation is developed from the definition of ordinary derivatives. In this paper will be shown that the formulas for the fractional derivative using the GL concept are the same as the results obtained using the Riemann-Liouville and Caputo concepts. As a complement, we will give an example of solving a fractional differential equation using Modified Homotopy Perturbation Methods.
Faktor-Faktor yang Mempengaruhi Kualitas Pengungkapan Laporan Keuangan dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten dan Kota di Indonesia
Authors: Yuni Yuni , Sari Vita Fitria
Published: September 2022

This study aims to determine the effect of regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue on the quality of disclosure of financial statements on local government websites. This research is a causative research. The population and sample of the study are the financial statements of district and city governments in Indonesia in 2019. The sampling technique used is purposive sampling. The type of data is secondary data. The collection technique is carried out by the documentation method, namely collecting local government financial report data and reviewing each local government website. The data analysis method used is multiple regression analysis with regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue as the dependent variable and the quality of disclosure of financial statements on local government websites as independent variables. The results showed that audit opinion and local revenue had an effect on the quality of disclosure of financial statements on local government websites, while regional spending, administrative age, regional wealth, per capita income did not affect the quality of disclosure of financial statements on local government websites.
Pengaruh Penerapan Sistem Akuntansi Keuang Daerah, Komitmen Organisasi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Authors: Putra Reza Ilham , Halmawati Halmawati
Published: September 2022

This study aims to determine the effect of application of regional financial accounting systems, organizational commitment and internal control systems on the quality of the financial statements of the local government of Solok City. This study uses primary data obtained by distributing questionnaires to 24 SKPD within the Solok City Government with a total of 48 questionnaires distributed and each SKPD consisting of 2 samples. The sample in this study are employees who are responsible for making local government financial reports. The selection of respondents using purposive sampling method. The results of the study indicate that The SAKD variable has an effect on the LKPD quality variable. The organizational commitment variable has no effect on the LKPD quality variable. SPI has no effect on the quality of LKPD.The results of this study can be used as an evaluation and consideration for the SKPD of Solok City in the process of preparing financial reports in order to achieve good quality financial reports. This can be done by improving the implementation of the regional financial accounting system properly.
Pengaruh Komitmen Manajemen, Lingkungan Birokrasi, dan Pengetahuan Peraturan terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa
Authors: Okniafita Nindy , Handayani Dian Fitria
Published: September 2022

This study aims to determinate the effect of management commitment, bureaucratic environment, and the regulatory knowledge on budget absorption related to the procurement of goods/services in the government of Pariaman City. A sample of 88 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that management commitment does not effect budget absorption related to goods/service procurement. Bureaucratic environment has a positive and significant effect on budget absorption related to the procurement of goods/services. Mean while, the regulatory knowledge has no effect on budget absorption related to the procurement of goods/services.
Pengaruh Perencanaan Anggaran dan Lingkungan Birokrasi terhadap Penyerapan Anggaran: Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Tanah Datar
Authors: Furqana Syaza , Handayani Dian Fitria
Published: September 2022

The purpose of this research is to examine the effect of budget planning and bureaucratic environment on budget absorption in the government of Tanah Datar Regency. The population of this research are 24 regional work units in Tanah Datar Regency. The respondents are the head of the office, finance department, asset department and expenditure treasurer. This research used primary data that used questionnaires distributed directly to 96 respondents. The results of this research indicate that 1) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency  2) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency. The contribution of the independent variable in explaining the dependent variable in the amount of 53,5%, while the remaining 56,5% explained by other variables outside  the model.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR)
Authors: Putra Putra , Setiawan Mia Angelina
Published: September 2022

This study is a quantitative study that aims to obtain empirical evidence regarding the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 for 5 years. This study uses purposive sampling method in selecting the sample, with a total sample of 385 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results of this study indicate that profitability and leverage have no significant effect on the disclosure of corporate social responsibility, while the size of the company has a significant and positive effect on the disclosure of corporate social responsibility.
Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating
Authors: Arifin Rommy Septia , Sebrina Nurzi
Published: September 2022

This study aims to analyze the effect of sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.
Firm Size, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak
Authors: Yahya Adibah , Agustin Eva Gandawati , Nurastuti Preatmi
Published: September 2022

Tax aggressiveness is an action to manipulate the amount of taxable profit or to save tax costs that should be paid by the company. The factor that influences it is mainly cost, because the greater the company's costs through capital intensity and inventory intensity, it will reduce the tax burden. Aggressive actions tend to be carried out by large companies. The purpose of this study was to determine how much the impact of firm size, capital intensity and inventory intensity on tax aggressiveness. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 134 research data. The method of analysis used multiple linear analysis. The results showed that simultaneously firm size, capital intensity and inventory intensity had an effect on tax aggressiveness. While partially firm size, capital intensity has no effect on tax aggressiveness, and inventory intensity has a positive effect on tax aggressiveness.
KEPEMIMPINAN PENDIDIKAN
Authors: Amin Bahrul
Published: September 2022

Globalization is the occurrence change in various aspects of human life. Globalization is characterized by advances in information technology and all of the information can be accessed easily and quickly. During the development, globalization causes many problems in the field of culture. Such as the loss of the original culture of a country, the decline in the sense of nationalism and patriotism, lifestyle changes, and so on. To anticipate these conditions, in a public organization such as a state need a leader who understands the running cross-cultural leadership. The researches team from GLOBE has done several researches about the relationship between culture and leadership. The main objective of this research is to improve our understanding of cross-cultural interaction and cultural impact on leadership effectiveness. As part of their study of culture and leadership, GLOBE researchers develop their own classification of cultural dimensions. Transformational leadership is a leadership approach to doing business to increase awareness, excite and inspire subordinates or members of the organization to expend extra effort in achieving organizational goals. A leader is known as a transformational leader if he can change he situation, has a lofty goals, and has a reference value of freedom, justice and equality. Transformational leadership is the kind of leadership needed in globalization era.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISWA SMKN PUTUS SEKOLAH DI KOTA PADANG
Authors: Susanti Dessi
Published: September 2022

This study aims to look at the effect of family factors, personal characteristics, and economics of the family SMKN dropout rate in the city of Padang. Type of research is quantitative research. The population is all SMKN Padang numbering as many as 10 SMKN, sampling techniques of the elements in this study population using total sampling, Analysis using multiple regression method. The results showed that: 1) There is a significant positive effect between family factors on dropout rates in SMKN Padang, 2) There is no significant positive effect between the personal characteristics of the dropout rate in SMKN Padang, 3) There is a significant positive influence on the economic family SMKN dropout rate in the city of Padang. This means that the greater amount of economically disadvantaged children will cause the higher the dropout rate at SMKN Padang.
PENGGUNAAN MEDIA GAMBAR UNTUK MENINGKATKAN KEMAMPUAN BERBICARA ANAK DI TAMAN KANAK-KANAK (TK) DHARMA BUNDA PEKANBARU
Authors: Agustina Raja
Published: September 2022

The use of imprecise media in teaching and learning process had caused some problems in achieving students learning mastery. The process of teaching and learning were focused on the teachers that the students could not develop their own ideas. Related to the problems which were found in the field, the researcher tried to find the solution by applying pictures as a media in teaching and learning process. This research was aimed to see how much pictures can improve students speaking ability in Dharma Bunda Kindergarten Pekanbaru. It was hypothesized that the use of pictures in teaching and learning process can improve students speaking ability. This was a classroom action research which was conducted in Dharma Bunda Kindergarten Pekanbaru at second semester in 2008/2009 of academic year. The data was collected by administering a test and also  used observation sheet for students and teachers activities. Then the data was analyzed by using quantitative approach. The result of data analysis showed that the use of pictures can improve students speaking ability in Dharma Kindergarten Bunda Pekanbaru especially for those who were registered in 2008/2009 of academic year. The implication of this research was the use of pictures can improve students activity as well as their speaking ability.
EVALUASI HASIL BELAJAR MATA KULIAH TEKNOLOGI ALAT BERAT DI JURUSAN TEKNIK OTOMOTIF FT UNP BERDASARKAN STANDAR EMI LPTK
Authors: Wagino Wagino
Published: September 2022

This research was aimed could reveal about program planning and program  implementation at Heavy Equipment Technology subject in Automotive Department, Engineering Faculty, Padang State University, which refer to learning result. This research was evaluation research by using discrepancy model. Result of the research showed that program planning component got enough valuation (73,35%). While for program implementation of result section got good valuation (85,86%) and when refer to EMI LPTK Valuation Standard also belong good category (85,71%). Thus, the conclusion of this research could be revealed that for program planning of Heavy Equipment Technology learning program still needed to increase the quality. While for most learning result section in program implementation discrepancy was not occur at Heavy Equipment Technology learning in Automotive Department, Engineering Faculty, Padang State University.
EFEKTIFITAS MODUL PEMBELAJARAN BIOLOGI MELALUI PENDEKATAN KONSTRUKTIVISME
Authors: Sari Rona Taula
Published: September 2022

Biology learning as one of subjects demand the understanding of concept, because in Biology learning, students are faced with abstact feature. Teachers need to lead student through the meaningful of learning. They experienced themselves. As a result, they can apply the knowledge in daily life. Thus, the use of biology learning which oriented constructivism approach is expected to increase students’ activities and learning outcomes. This research is the development of 3-D models (tree D). aims to produce learning modules ninth grade biology-oriented constructivism on the human reproductive system materials are effective. The technique analysis data of this research used validation sheet, practical and effective modules. The Data analysis techniques used in the form of descriptive data, by describing the practicality of using biological learning modules through a constructivsm approach. Based on the research result, it can be concluded that the learning module on biology material human reproductive system through a contructivist approach including effective categories consideration in terms of aspects student activities, student motivation, the result of learning.
PROGRAM UP-GRADE SKILL SERVICE SEPEDA MOTOR BAGI MEKANIK BENGKEL PEMULA DI JORONG KOTO MALINTANG
Authors: Alwi Erzeddin , Hidayat Nuzul , Afnison Wanda , Yuvenda Dori
Published: September 2022

The development of automotive technology is increasing rapidly along with the high level of competition among producers. According to data compiled by the Association of Indonesian Motorcycle Industry (AISI) in 2015-2016 there was an increase in the number of motorcycle sales of about 4.6% or an increase of 5.8 million units for. The high level of sales and technological developments leaving the problem for the automotive business itself. One of the problems that often happens is the slow absorption of technological progress to the hands of users. Motorcycle service workshops and bottom-line businesspeople are very vulnerable to the impact of this technology transfer process. This situation indirectly affects the sluggish economic movements among the bottom because they lack access (training and access to the latest sources of technology references). This situation should be a special concern for the top of the automotive business activists and also practitioners / academics related to the rapid development of technology produced can give impacts of rapid economic growth also for lower-level business people.The Up Grade skill program of motorcycle service involves a partner group (workshop) consisting of 6 people mechanics who are still in the beginner category. The training materials provided are tune up, conventional motorcycle overhaul (carburetor) and tune up injection motorcycle. Training is held for 2 full days (equivalent to 20 hours) with competency test process on the last day of the program. From the training activities can be seen the improvement of mechanical competence obtained from the pre-test at the beginning of the training and post test at the end of the activity.Through the program of Community Service of Regular Science and Technology is expected proposers can play its role as an academic in helping accelerate the process of technology transfer, especially for lower-level business people who do have limited access to technology. After the end of this program is expected to increase the mechanical skills as well as the increased service quality and competitiveness of partner workshops.