bluuebunny/crossref_metadata_2025 huggingface dataset:
Social Empowerment of Uncapable Communities through Formal Education and Informal Education in Cirebon City
Authors: Faoziyah Sitti
Published: November 2023

This study aims to investigate the social empowerment of underprivileged and low-income communities through both formal and non-formal education in Cirebon City, West Java. The research method used is a literature study that focuses on the theme of Community Social Empowerment, formal and non-formal education. Resources come from secondary data in the form of public documents from the Office of Social Workers and Transmigration; Strategic Plan Document (RENSTRA) Cirebon City Education Office 2016-2021; and relevant literature. The results of the study consist of two sub-discussions. First, social empowerment of underprivileged communities through formal education is carried out in a simple and synergistic manner in accordance with the conditions of the community. Second, empowerment of low-income communities through non-formal channels is carried out through the concept of the Community Learning Activity Center (PKBM) and the Course & Training Institute (LKP). Both educational programs are said to be successful if there is a change for the better where the influence can be seen in the formation of characters such as self-confidence, creativity, and individual independence. The expected implication is that local governments can evaluate the Strategic Plan (RENSTRA) of the Cirebon City Education Office for 2016-2021 and carry out intense collaboration by collaborating with the private sector and educational institutions so that in the future, community social empowerment has a better contribution to national development. Both educational programs are said to be successful if there is a change for the better where the influence can be seen in the formation of characters such as self-confidence, creativity, and individual independence. The expected implication is that local governments can evaluate the Strategic Plan (RENSTRA) of the Cirebon City Education Office for 2016-2021 and carry out intense collaboration by collaborating with the private sector and educational institutions so that in the future, community social empowerment has a better contribution to national development. Both educational programs are said to be successful if there is a change for the better where the influence can be seen in the formation of characters such as self-confidence, creativity, and individual independence. The expected implication is that local governments can evaluate the Strategic Plan (RENSTRA) of the Cirebon City Education Office for 2016-2021 and carry out intense collaboration by collaborating with the private sector and educational institutions so that in the future, community social empowerment has a better contribution to national development.
The Impact of COVID-19 in Europe: A Comprehensive Analysis
Authors: Benvolio Dante
Published: November 2023

The COVID-19 pandemic, caused by the novel coronavirus SARS-CoV-2, has had a profound impact on the European continent. This scientific journal article aims to provide a comprehensive analysis of the spread, healthcare response, socio-economic consequences, and lessons learned from the COVID-19 pandemic in Europe. It combines data-driven insights with a review of relevant scientific literature to present a holistic view of the situation in Europe
Democracy in the United States: An Analysis of its Evolution and Challenges
Authors: Kelvin Alfonso
Published: November 2023

Democracy in the United States has served as a model for many nations around the world. This article explores the historical evolution of democracy in the United States, its core principles, and the contemporary challenges it faces. The United States has been a beacon of democracy for over two centuries, yet it grapples with issues such as political polarization, voter suppression, and the role of money in politics. Understanding the evolution and challenges of American democracy can shed light on the broader global discourse surrounding democratic governance.
The Effect of Love of Money and Intrinsic Religiosity on the Tendency of Village Fund Accounting Fraud
Authors: Kase Marce Sherly , Babulu Natalia Lily
Published: November 2023

This study focuses on measuring the level of love of money and intrinsic religiosity of village officials that have an impact on village fund accounting fraud. This study aims to (1) determine the effect of love of money on the tendency of village fund accounting fraud (2) determine the effect of intrinsic religiosity on the tendency of village fund accounting fraud (3) determine the effect of love of money and intrinsic religiosity on the tendency of village fund accounting fraud. The analytical tool used in this research is multiple linear regression. Data were collected through observation, interviews and questionnaires. The population of this research is the village apparatus of West Insana and Central Insana sub-districts of North Central Timor Regency. The number of samples in this study were 54 people.  The results of this study indicate that love of money has a positive effect on the tendency of village fund accounting fraud and Intrinsic Religiosity has a negative effect on the tendency of village fund accounting fraud.
Comparative Analysis of Investment Risk and Return in Crypto Currency, LQ-45 Index Shares, Exchange Rates and Gold during the Covid-19 Pandemic
Authors: Ichsani Sakina , Susanti Neneng , Mukhlis Tanti Irawati
Published: November 2023

The purpose of this study is to determine the return and risk conditions between investments in the form of crypto currency, LQ-45 Index shares, Exchange Rates and Gold. The research period was carried out during the Covid-19 pandemic, namely from March 2020 to June 2023. The results showed that investing with Crypto Currency provided the highest return as well as risk compared to other investments studied in this study. The research results also show that there are no differences between the four investments studied. The suggestion for this research is investors should be careful in choosing the type of investment because each investment has different risks and returns and to expand the variables and research period.
Model of Institutional Integration of the Community Revolving Fund as a Source of Sustainable Capital and Poverty Alleviation in Rural Areas
Authors: Hidayati Emi , Sofyan Akhmad , Poernomo Djoko , Supranoto
Published: November 2023

This study attempts to create an integration model of institutional change from a government-driven initiative, specifically the integration of community revolving funds (DBM) into Village-Owned Enterprises (BUMDesa). In particular, every village in Banyuwangi Regency having a Village Credit Bank was included in this study.  This study used descriptive qualitative research. The information was gathered using a combination of in-depth interviews, participant and non-participant observation, and document reviews. The data was examined for validity using a series of source triangulation, technique triangulation, and time triangulation. The institutional dynamics of community revolving funds (DBM) arising from government policies or programs. It was governed by overlapping rules from different independent bodies, which made it challenging to implement the transformation process and expensive to do so. The Village Credit Bank and the PNPM-Mandiri activity implementation unit (UPK) were eventually merged to create the Bumdesma business unit after overcoming numerous challenges. The Inter-Village Cooperation Agency (BKAD) and Bumdesma are two new organizations that were created as a result of the institutional change process but their existence does not enhance community services. The dynamics of institutional change and transformation led to disagreements over property rights, and uncertainty surrounding ownership status sparked the emergence of Free Riders who later converted BKD assets into KSPs run by a number of former managers, which in turn had an impact on the sale of BKD assets to private parties. The institutional transformation process caused BKD's institutional nature to move from private goods to common goods as a secondary bank of BRI. The oversight of Microfinance ex Village Credit Bank (BKD) is the sole aspect of Bumdesa business units that are covered in this research. This research is able to contribute a model of integrating the management of Bumdesa as a Common Resource as an effort to alleviate poverty in Indonesia.
Christian Extremism in Europe and its Impact on Technological Advancement
Authors: Greta Iris
Published: November 2023

Europe has been a cradle of technological innovation for centuries. However, in recent times, the continent has witnessed the rise of Christian extremism that poses challenges to the progress of technology. This article explores the phenomenon of Christian extremism in Europe and its implications for technological development. It delves into the reasons behind this extremism, its impact on innovation, and possible strategies to address the issue.
Representation of Forms of Sexual Harassment in Women Through Film in the Perspective of Muted Group Theory
Authors: Kartikawati Dwi , Aryanto Chika Azrilla
Published: November 2023

Sexual harassment is a serious issue that takes many forms, such as exploitation, coercion, or sexual abuse without consent. This type of harassment is a form of gender injustice that can manifest in various forms of marginalization and subordination towards women. Women can feel restricted in their ability to express themselves freely due to the dominance of men in society. As a result, there has been an increase in the number of cases of sexual harassment of women in society. This has prompted film directors to address the issue in their works, such as the film Virgin the Series. This research aims to analyze the representation of sexual harassment towards women in this film, which is available on the Disney+Hotstar application, using the perspective of muted group theory. The theoretical framework used in this study includes the concept of representation by Stuart Hall, the concept of sexual abuse, adolescence, and women, as well as Roland Barthes's semiotic theory and the grand theory of silence (The Muted Group Theory). The researchers utilized a qualitative research method and applied Roland Barthes's semiotics approach to analyze the text and visuals in this film. The findings indicate that the film portrays various forms of sexual harassment toward women, such as physical, oral, non-verbal, gestural, visual, and psychological harassment. These depictions further strengthen the position of women as subordinates, as explained by the muted group theory
Russian Warfare Strategies: An In-Depth Analysis
Authors: Serafim Pavel
Published: November 2023

Russia's role in global geopolitics has been a subject of perennial interest and concern. A vast expanse of land spanning two continents, a rich history of military prowess, and a complex relationship with the Western world make Russia a formidable and enigmatic player in the international arena. The Russian Federation, as the successor state of the Soviet Union, continues to wield significant influence through a combination of conventional and unconventional warfare strategies. This scientific journal article aims to provide an in-depth exploration of the multifaceted strategies employed by Russia in the realm of warfare. From historical perspectives to contemporary tactics, this paper endeavors to unravel the intricacies of Russia's approach to conflict.
Modeling Volume-Speed-Density Relationship on the Cibubur Transyogi Road Based on Traffic Behavior During Peak Hours Activity
Authors: Akbardin Juang , Mohamad Dadang , Rahmadani A. Z.
Published: November 2023

Transyogi road Cibubur is the main road connecting the activity zone in the city of Bogor. This research models the Volume - speed - density relationship model to determine traffic behavior caused by the activity system in that zone. The research methodology used is quantitative descriptive research modeled using mathematical equations. The inter-city traffic movement that occurs on this section causes the traffic flow situation to become unstable, plus the large rate of increase in traffic and the number of vehicles in the area means it is necessary to carry out planning to anticipate future traffic movement needs. A macroscopic approach can show overall traffic flow. This approach is described by 3 parameters, namely traffic flow (volume), density and speed. The Greenshield, Greenberg, and Underwood models can describe the relationship mathematically between these three parameters. The results of the research show that the flow characteristics at peak hour conditions are shown in the Underwood model with the model significance analysis value on Friday having a value of 0.940. For the model equation between Speed and Density we get S = 54.1 Exp (–D/370.15) Volume and Density get V = 54.1 D Exp (–D/370.15) Volume and Speed get V = 370.15 S Ln (54.1/S). The volume - speed - density relationship model shows that traffic in urban areas has characteristics determined by the zones built from the cover area. So, controlling traffic volume during peak hours in this zone must be controlled by adjusting the activity system on the road corridors that are traversed.
The Effect Of Income And Financial Literacy On Investment Decisions With Financial Behavior As An Intervening Variable
Authors: Shintawati M. Primastuti Dyah , Budidarma I Gusti Agung Musa
Published: November 2023

The goal of this study is to examine and demonstrate the impact of income and financial literacy on investment decisions using financial behavior as an intervening variable. The quantitative research method was applied in this investigation. This study's population consists of Micro and Small Enterprises in Yogyakarta's Special Region. The data collection method uses a questionnaire. The analysis technique in this study uses Partial Least Square (PLS). The findings of this study reveal that income, financial knowledge, and financial behavior all have an impact on investment decisions. Financial literacy has an impact on financial conduct, whereas income has no impact on financial behavior. Meanwhile, financial conduct can mitigate the impact of financial literacy on investment decisions, but it cannot mitigate the impact of income on investment decisions.
The Effect of Profitability, Corporate Governance, Inventory Intensity on Tax Avoidance (in Mining Companies listed on the Indonesia Stock Exchange for the period 2017-2021)
Authors: Natalina
Published: November 2023

The larger the profit, the greater the amount of income tax that will need to be payed. Meanwhile, taxes are sometimes viewed as a "burden" for businesses, thus some attempt to minimize their taxes. The goal of this research is to look into the effects of profitability, corporate governance, and inventory intensity on tax avoidance in mining companies. In this investigation, the quantitative technique was used. This study utilizes information from the financial statements of mining companies listed on the IDX in 2017-2021. The use of samples selected was 50 out of a total of 125 companies. Multiple liner regional analysis performs analysis procedures and hypothesis testing. Eviews-12 is used to process data. Profitability has an effect on tax avoidance, according to the test results. Tax avoidance is unaffected by independent commissioners, audit committees, or inventory intensity.
Case Study of Customer Satisfaction in a State-Owned Construction Companies
Authors: Januadhistianto Pradhito
Published: November 2023

Customer satisfaction has been recognised by researchers as one of the main factors for the success of project. Customer satisfaction to build a loyal relationship between users and service providers is an interesting challenge. This study aims to provide information from literature regarding the on factors that affect customer satisfaction, and to determine the assessment of customer satisfaction with the performance of PT PP Persero Tbk, especially in the building division. The study from 28 literatures show that the quality of work and a professional team are the factors that most affect customer satisfaction. The results of the customer satisfaction assessment (CSS) of PT PP Persero Tbk state that the quality of human resources and interpersonal communication with customers is the most valued by customers in assessing project performance. These result prove that a professional team consisting of quality human resources is important in providing customer satisfaction. This research only focuses on subjective assessment methods applied to construction management to obtain customer satisfaction.
Equivalence Problems in an Indonesian Target Text Translated by Machine Translation on J.K Rowling’s Harry Potter and the Order of the Phoenix
Authors: Amaliah
Published: November 2023

This research is aimed at finding the equivalence problems in Machine Translation at word level, above word level, grammatical level, textual level, and pragmatic level. Method used is qualitative research to analyze the problems of equivalence found in the translation of Harry Potter: The Order of Phoenix. The data are taken randomly from the ten chapters of the Harry Potter book, and the findings were categorized into the five problems of translation equivalence. The data displayed two languages: a Source Text is in English, and the Target Text is in Bahasa Indonesia. This research used the theory of Mona Baker (2018) regarding equivalence levels through post editing on analyzing MT output. The translation of Harry Potter's work is still imprecise on a lexical level. Many idioms serve as figures of speech at the word level or higher. Many words and sentences were incomprehensible at the textual level; therefore, post-editing was performed to preserve the flow and logic of the original language. There are grammatical distinctions between English and Indonesian. The last is a pragmatic one, focusing on the practical use of words in everyday conversations. Teaching and learning a language through translation requires reading ability and knowledge.
Activation of the Creative Economy Community in Creating Terracotta-based Local Cultural Resistance in Rural Areas
Authors: Yusmanto  , Wahyudin Uyu , Suryadi Ace , Saepudin Asep
Published: November 2023

The creative economy is increasingly developing in various countries, including Indonesia. It is spread throughout all corners of rural areas. The implementation of the creative economy can be driven by the presence of a community that is required to be more energetic in actualizing new ideas; thus, it affects people’s welfare. A critical issue is how the creative economy community can encourage local wisdom; hence, local culture can continue to exist in community development. This research aims to reveal the JAF community’s roles in preserving local terracotta-based culture. The research method was a field case study in the JAF Community, Jatisura Village, Jatiwangi Sub-district, Majalengka Regency. JAF’s impact as a people empowerment activator community could be in the form of (1) fostering organizational enthusiasm in the community (the growth of community movements based on the focus of its work); (2) contributing to the community’s economy (many communities were developing their business ventures); (3) creating social networks (collaboration between communities not only locally but on a national and international scale); and (4) utilizing local wisdom culture (primarily related to arts, livelihood systems, social organizations, and knowledge systems). JAF also had implications for the development of the creative economy through the exhibition subsector, which regularly displayed innovative things at various festivals.
Analysis of Factors that Influence the Use of Electronic Money in Indonesia
Authors: Akbar Puspa Nada Aliyah
Published: November 2023

Electronic money would be a new type of money for everyone to use for day-to-day spending. This research empirically examines the factors affecting Indonesian citizens to use electronic money. These factors are financial literacy, security of electronic money, ease of useful, and role of goverment. The research method used is quantitave research and descriptive and verificative approach. The sample of the research comprised 210 potential electronic money users in Indonesia. The research result indicate that finansial literacy, security of electronic money, ease of useful, and role of government is significantly affect the use of electronic money.
Human Resources Management Strategy in the Military Justice Environment: Study of State Civil Apparatus Management at the High Court of the Supreme Court of the Republic of Indonesia
Authors: Taqiyya Zidny , Asropi  , Istania Ratri
Published: November 2023

The Supreme Court is a judicial institution vested with authority to exercise judicial power in four separate branches of the judiciary, namely the General Courts, Religious Courts, Administrative Courts, and Military Courts. The Military Court, in particular, serves as the judicial body responsible for upholding the law and justice for members of the Indonesian National Armed Forces (TNI). Unlike the other three branches of the judiciary, the Military Court system consists of three appellate courts and one main court. The existence of these four courts is governed by Law Number 31 of 1997 on Military Judiciary and the Chief Justice of the Supreme Court Regulation Number 125 of 2009 on the Delegation of Authority to High-Ranking Officials and Chief Justices of Appellate Courts within the Supreme Court for Signing in the Field of Personnel. However, the implementation of these regulations has still resulted in varying interpretations and paradigm differences, especially in understanding the phrase "appellate court," which has been perceived as somewhat biased and not fully implemented. This is particularly evident in the coordination and management of Civil Servants (ASN), as the Supreme Court places the Main Military Court on par with the appellate courts, although in practice, the Main Military Court resembles a "court above the appellate courts." This research employs a qualitative approach with a specific Case Study research method, focusing on the differential treatment of ASN members who represent a minority within the Military Judiciary. Ultimately, the study recognizes the need to bring together perspectives and unify understandings regarding the implementation of the Chief Justice of the Supreme Court Regulation Number 125 of 2009, analyzed through the Equal Employment Opportunity (EEO) theory, in order to harmonize the management and governance of appellate courts. This would help eliminate disparities between the High Military Court and the Main Military Court, serving as a bridge of understanding within the Military Judiciary in Indonesia.
Households Water Purification Using Solar Water Disinfection (SODIS) in Gombe Metropolis, Gombe State, Nigeria
Authors: Umar Abubakar M. , Muhammad Khalid
Published: November 2023

Assessment of water quality has been an important issue nowadays as the available water supply is severely polluted and can be the cause of waterborne diseases like cholera, diarrhea and dysentery. Solar disinfection (SODIS) is an efficient, low technology and cost-effective method for inactivation of pathogenic microorganisms in low-income communities where clean drinking water is limited or absent. The study was designed to assess the information about sanitation behavior at the household level using a structured questionnaire and to provide cost-effective method for its treatment. The result of the bacteriological analysis shows that all the water samples were found to harbour coliforms organisms in numbers greater than the required WHO/FAO/NSDWQ standards. The isolated organisms were identified to be Enterobacter aerogenes, species. SODIS was proven to be a more environmentally friendly and low-cost method to disinfect water against the conventional methods of water treatment that require high technology and it is time-consuming. In addition, the chemical used in the treatment process might be toxic. Providing the community with simple water treatment techniques using the SODIS method, and intensive health education and sanitation practices for the community are highly recommended.
Inhibitive Assay of Insecticides using the Acetylcholinesterase from Poe-cilia reticulata (Peters, 1859)
Authors: Hazuki Intan Nabilah , Yasid Nur Adeela , Shukor Mohd Yunus
Published: November 2023

Poecilia reticulata (P. reticulata) is a species of tropical fish in the family Poeciliidae that is found all over the world and is a favorite in freshwater aquariums. The Malay name for this fish is "Ikan Gapi," although the English term "Guppy" has become more common. The Million Fish, or Rainbow Fish, as it's known in other parts of the world. The goals of this research were to char-acterize the acetylcholinesterase that will be partially purified from P. reticulata brain extract using ammonium sulphate fractionation The screening results show that at 1 mg/L insecticide, acephate, dimethoate, trichlorfon and bendiocarb leads to 100% inhibition, whilst parathion, methomyl and malathion cause >90% inhibition. The AChE from P. reticulata is less sensitive to other species as far as the insecticides carbofuran, carbaryl, methomyl, bendiocarb, parathion, diazinon, chlorpyrifos with the exception of malathion, where the sensitivity of malathion to the AChE from was within the range of the AChE from other species such a E. electricus , Pangasius sp., Chan-na micropeltes, Clarias batrachus, H. nemurus, Tor tambroides, and Osteochilus hasselti.
Isothermal Remodelling of the Biosorption of Congo Red onto Kaolin
Authors: Adamu Faggo Abdullahi , Basirun Ain Aqilah , Ismail Ahmad Syazwan , Khayat Mohd Ezuan , Shukor Mohd Yunus
Published: November 2023

A remodeling analysis was conducted on the sorption isotherm data for Congo Red adsorption onto kaolin using nonlinear regression. (CR) also known as 1-naphthalenesulfonic acid, 3,3′-(4,4′-biphenylenebis(azo)) bis(4-amino-) disodium salt, is a synthetic anionic azo dye widely utilized in various industrial sectors, including rubber, plastic, textiles, paper, and printing. This dye is of significant interest due to its versatile applications and unique chemical properties. To prevent overfitting due to the limited data points, isotherm models with up to three parameters were utilized. Statistical analysis based on error function assessments, including root-mean-square error (RMSE), adjusted coefficient of determination (adjR2), accuracy factor (AF), bias factor (BF), Bayesian Information Criterion (BIC), corrected AICc (Akaike Information Criterion), and Hannan-Quinn Criterion (HQC), revealed that the best performance was achieved by the Freundlich model, followed by the Langmuir and Jovanovic models, which ranked as the top three models.The best isotherm model was found to be the Unilan followed by (descending order) Brouers–Sotolongo, Hill, Sips and Langmuir. The Unilan maximum adsorption capacity, shows large deviation from the experimentally observed value with a large 95% confidence interval, indicating poor fitting parameters despite being the best model based on the error function analysis. The next best model was Brouers–Sotolongo with a maximum adsorption capacity, qmBS of 5.48 mg g-1 (95% confidence interval from 4.791 to 6.172) which agrees with experimental observations. The value of the maximum monolayer adsorption capacity for Congo Red binding to kaolin according to the Langmuir’s parameter qmL was 5.49 mg g-1 (95% Confidence interval from 5.018 to 5.967), while bL (L mg-1), the Langmuir model constants was 0.5 L mg-1 (95% C.I. from 0.285 to 0.710).
Desalination and Non-potable Water Remediation Using Nanotechnology Based Membranes - A Review
Authors: Govindharaj Poornima , Girigoswami Agnishwar , Girigoswami Koyeli
Published: November 2023

Potable water plays its role in many fields, including agriculture, energy production, and industries, which increases the demand for potable water in society.  In order to meet the need for clean drinking water, desalination and purification play a leading role. When desalination is mentioned, the subject of membrane technology often covers its attention, and in this review, we have discussed membrane-based desalination. Advances in nanotechnology and membrane engineering have provided a new platform for enhanced performance in membrane filtration. The hybrid membranes made from a combination of different nanostructures have yielded high precision and durable membranes which are cost- effective. The membranes that incorporate in nanotechnology cannot only remove very small particles from contaminated water, but also remove sulfate, phosphate, magnesium, and calcium- dissolved compounds with multivalent ions. The nanomembranes are more energy efficient also. The different nano-scale materials used in membrane preparation along with their performance have been discussed. The peaks and valleys of the development of nanomaterials for desalination purpose provide a clear view of the upcoming era of membrane desalination.
THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS STRATEGY AND WORK MOTIVATION ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS
Authors: Tampubolon Enggal Marito Yuliarti , Hertati Lesi , Sari Rafika
Published: November 2023

This study aims to analyze and describe the effects of Accounting Knowledge, Business Strategy, and Work Motivation on the Quality of Management Accounting Information Systems for retail store employees at Palembang Square Mall, Palembang City. The sampling technique used is simple random sampling. The data analysis technique employed in this research is multiple linear regression analysis, processed using the SPSS software application version 26.0. The data for this research consists of 38 respondents, obtained from retail store employees in Palembang Square Mall, Palembang City. The findings of this research indicate that Accounting Knowledge, Business Strategy, and Work Motivation have a positive and significant effect on the Management Accounting Information Systems and the utilization of Management Accounting Information Systems. All three factors (Accounting Knowledge, Business Strategy, and Work Motivation) exhibit positive and significant effects on the Management Accounting Information System, either partially or simultaneously.
THE INFLUENCE OF ENTREPRENEURSHIP KNOWLEDGE AND FAMILY ENVIRONMENT ON ENTREPRENEURIAL INTEREST OF 11TH GRADE STUDENTS AT SMK NEGERI 10 JAKARTA
Authors: Mulya Rika Noviana , Purwana Dedi , Usman Osly
Published: November 2023

This study aimed to examine the influence of Entrepreneurship Knowledge and Family Environment on Interest in Entrepreneurship among Class XI students at SMKN 10 Jakarta. The research utilized a survey method with a quantitative approach to collect data from a population of 246 students. A probability sampling technique with the Slovin formula was applied, resulting in a sample of 154 students. Data analysis was performed using validation and reliability tests with IBM SPSS software version 24. The study findings revealed significant results. Firstly, a positive and significant correlation was found between Entrepreneurship Knowledge and Interest in Entrepreneurship, indicating that higher levels of knowledge in entrepreneurship positively impact students' interest in entrepreneurial activities. Secondly, the Family Environment demonstrated a positive and significant influence on Interest in Entrepreneurship, suggesting that a supportive and encouraging family environment contributes to students' inclination towards entrepreneurship. Lastly, the combined effect of Entrepreneurship Knowledge and Family Environment showed a significant influence on Interest in Entrepreneurship, emphasizing the importance of both factors in fostering students' interest in entrepreneurial pursuits. These results provide valuable insights for educators and policymakers to design effective strategies that promote entrepreneurship among students. Encouraging the acquisition of entrepreneurship knowledge and fostering a supportive family environment may significantly enhance students' interest and readiness to engage in entrepreneurial ventures.
THE INFLUENCE OF VIDEO ADVERTISING, PRICE DISCOUNTS AND FREE TIKTOK SHOP SHIPPING ON PURCHASE INTEREST OF NORTH SUMATRA UNIVERSITY STUDENTS
Authors: Tursina Zahra , Adlina Hafiza
Published: November 2023

Tiktok Shop is an e-commerce platform highly sought after by Indonesian consumers, with a significant presence in the global market. This research seeks to evaluate the impact of video advertising, discounts, and free shipping on purchasing intent among students at the University of North Sumatra. Employing a quantitative methodology, this study utilized a sample of 100 students who are TikTok users. The sampling technique employed was purposive sampling, with 100 respondents participating. Primary data was collected through questionnaires distributed via Google Form, complemented by secondary data from existing literature. The research involved testing the reliability and validity of the research instrument, assessing classical assumptions, and analyzing hypotheses through multiple linear regression in SPSS. The findings demonstrate that video advertising, discounts, and free shipping exert a significant and positive influence on the purchasing intent of University of North Sumatra students, both individually and collectively. The results of the F-test indicate that the three independent variables jointly account for a substantial 47% influence on the purchasing intent of University of North Sumatra students.
AUDIT COMMITTEE FEATURES, SUSTAINABILITY DISCLOSURE, AND CORPORATE PERFORMANCE IN CHARLOTTE FINANCIAL SERVICE COMPANIES
Authors: Almashhadani Mohammed , Almashhadani Hasan Ahmed
Published: November 2023

This study delves into the intricate relationships between Audit Committee (AC) characteristics, sustainability disclosure standards, and corporate performance within the domain of Charlotte's Financial Services Companies. The primary objective is to investigate the complex interplay between AC attributes and the extent of sustainability-related data dissemination among financial entities based in Charlotte. Leveraging a comprehensive dataset spanning 2016 to 2020, covering 537 organizations, the study endeavors to unearth the fundamental mechanisms that underlie the connection between AC characteristics and sustainable disclosure practices. The findings of this study hold significant potential for shedding light on sustainability disclosure practices within Charlotte's financial sector. The central claim posits that robust ACs, emblematic of effective governance processes, may serve as conduits for elevating sustainability disclosure standards. This study introduces a pioneering paradigm, bridging the pivotal role of audit committee characteristics with sustainability disclosure requisites and corporate performance. Empirical support underpins the hypothesis of a positive association between select AC characteristics and the extent of sustainability disclosure. These findings provide actionable insights for managers and practitioners to cultivate specialized governance approaches that bolster sustainable disclosure, ultimately enhancing overall business well-being. By elucidating the intricate interplay between AC characteristics, sustainability disclosure, and company performance in the unique context of Charlotte's Financial Services Companies, this study advances our current understanding and adds to the growing body of research in corporate governance and sustainability strategies. The implications extend beyond Charlotte, offering a conceptual blueprint for fostering sustainable practices through effective governance structures in the financial services industry.
THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM
Authors: Fitriyah  , Jelanti Desi
Published: November 2023

Accounting conservatism is employed to mitigate risk and curb excessive optimism among managers and company owners. However, an excessive application of conservatism may lead to inaccuracies in calculating a company's periodic profit or loss, potentially misrepresenting the company's true financial condition. This study aims to analyze the impact of tax incentives and financial distress on accounting conservatism. The study population comprises food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. Data for this research were collected from 10 companies that met the sample criteria, resulting in a total of 50 research observations over the 5-year period. The study relies on secondary data and employs multiple linear regression analysis to analyze the data. The findings suggest that (1) tax incentives (X1) have a significant influence on accounting conservatism (Y); (2) financial distress (X2) does not have a significant impact on accounting conservatism (Y); and (3) when considered together, tax incentives (X1) and financial distress (X2) collectively influence accounting conservatism (Y).
Epidemiología de las infecciones post osteosíntesis detectadas por baño de ultrasonido en el Servicio de Traumatología del Hospital Universitario de Caracas
Authors: Monasterio Velásquez Raquel
Published: November 2023

El objetivo de este trabajo es determinar la epidemiología de la infección post osteosíntesis a través de cultivos de fluidos sonicados en los pacientes del Hospital Universitario de Caracas en el período comprendido entre noviembre 2021-noviembre 2022. Se realizó un estudio observacional de tipo, serie de casos, a través de la revisión de historias médicas de todos los casos que acudieron con diagnóstico de infección post osteosíntesis a fin de determinar cuál agente causal fue el más común, factores de riesgo asociados y tratamiento de elección. Se incluyeron 10 pacientes, 70% de sexo masculino y edad promedio de 40,6±17,9 años. Los gérmenes aislados en el cultivo convencional fueron el SAMS, SAMR, Enterobacter cloacae, Staphylococcus coagulasa negativo (10,0% cada uno), el 60,0% de los cultivos en esta modalidad fueron negativos, en el cultivo de fluidos por baño de ultrasonido, el germen más frecuente fue el SAMR en el 30% de los casos, seguido del SAMS con 20%, en menor medida un caso de Staphylococcus coagulasa negativo y una infección polimicrobiana compuesta por K. pneumoniae, E. cloacae y Enterococo sp. El tratamiento médico consistió en antibioticoterapia vía endovenosa, se realizó de acuerdo al antibiograma obtenido del cultivo, el más empleado fue la cefazolina en 30% (en casos de SAMS), seguido de la vancomicina + meropenem y la vancomicina aislada en 20%. Todos los pacientes cumplieron tratamiento al menos por 4 semanas con evolución satisfactoria.
Tratamiento para deformidades angulares en fémur distal con sistema LCP
Authors: Corti Hart María Faviola , Arcia Rafael
Published: November 2023

Las deformidades angulares en fémur distal son frecuentes en la consulta de ortopedia. Dependiendo del tipo de deformidad y la edad del paciente existen diferentes técnicas de corrección quirúrgica para mejorar la biomecánica de la rodilla, evitar el dolor y prevenir el daño del aparato extensor, la artrosis temprana y degeneración tardía de la articulación de la rodilla. Se realizó un estudio de tipo observacional, descriptivo, longitudinal haciendo uso del Sistema LCP como tratamiento de las deformidades angulares en Fémur Distal en pacientes con madurez esquelética alcanzada tratados en el Hospital Ortopédico Infantil durante el periodo 2012 – 2022. Se incluyeron un total de 17 pacientes que representan 23 rodillas; predominó el género femenino con un 76% respecto al masculino con solo 24%. La edad media de intervención quirúrgica de fue de 15±1,66 años y la edad de evaluación final de 16±1,7años. Al comparar los promedios de la evaluación radiológica pre y postoperatoria, se encontraron diferencias estadísticamente significativas <0,05 en cuanto a la corrección de la Desviación del Eje Mecánico (MAD), Ángulo Femoral Distal Lateral mecánico (LDFAm) y ángulo Femoro Tibial (AFT). El tiempo de consolidación promedio fue de 11,3±1,4 semanas, no se presentaron complicaciones inherentes al acto quirúrgico ni postoperatorias. Existen varias modalidades de tratamiento para deformidades angulares en fémur distal y el escoger una depende de la preferencia, entrenamiento del cirujano, su equipo y recursos disponibles.
Hubungan antara Pemberian ASI Eksklusif dan Perkembangan Anak di RSUD Wangaya Denpasar, Bali, Indonesia
Authors: Kristianto Fransiskus Aditya , I Wayan Bikin Suryawan  , I Kadek Suarca
Published: November 2023

Background: Exclusive breastfeeding is considered as one of many crucial factors in child development. The research was conducted with the aim of to determine the relationship between exclusive breastfeeding and child development. Method: An observational analytic study with cross-sectional design; the independent variable was exclusive breastfeeding and the dependent variable was child development according to KPSP score. A total of 86 samples were obtained using consecutive sampling method. Data were analyzed using the Chi-square test. Result: A significant positive correlation between exclussive breastfeeding and child development (p=0.035). Conclusion: There is a correlation between exclussive breastfeeding and child development in children at Wangaya Denpasar Regional Hospital.
Peran Antitrombin III sebagai Penanda Sepsis pada Anak
Authors: Nur Lestari Indah , Yoel Chairul , Lubis Munar , Amalia C Saragih Rina , Nazri Yanni Gema , Trisnawati Yunnie , D Lubis Aridamuriany , Buana Nasution Badai
Published: November 2023

Sepsis is a life-threatening organ dysfunction caused by dysregulation of the immune response to infection. Antithrombin III is a single plasma bound glycoprotein and include a class of serine protease (serpine) inhibitors; its synthesis in the liver decreases during sepsis.
Enhancing Brand Quality through Business Kit Assistance for Micro Enterprise Jamu Bandung
Authors: Arissaputra Rivaldi , Sentika Sarah , Sena Rahma Amelia
Published: November 2023

This project addresses the challenges faced by micro 'Jamu Bandung' enterprises in Indonesia. The background of the project highlights the significance of these small businesses in preserving traditional herbal medicine practices and the need to adapt to modern market dynamics. The research methodology employed a qualitative approach, including interviews, surveys, document analysis, and observation, to improve the impact of branding, packaging design, and e-commerce strategies. The results of this project have provided invaluable insights, as follows: (1) Implementation of comprehensive Brand Guidelines has significantly improved brand consistency within the micro 'Jamu Bandung' sector, fostering a unified brand identity and instilling trust among consumers, (2) Innovative packaging designs have substantially increased the appeal of 'Jamu Bandung' products. Detailed analyses demonstrate the specific design elements contributing to consumer attraction and market success, (3) The integration of e-commerce strategies shows promise in expanding market reach and deepening customer engagement. A detailed exploration of these strategies and their impact on consumer behavior offers a nuanced understanding of the project's effectiveness. Future endeavors in this direction should prioritize addressing digital literacy challenges and ensuring the sustainability of these enhancements. These efforts are crucial for long-term success and the continued preservation of Indonesia's herbal medicine heritage.
The Effect of Exchange Rate Differences and Inventory Turnover on Profit Quality and Their Impact on Firm Value in the Covid-19 Pandemic Era
Authors: Arisma Dwi Astuti  , Hari Setiyawati
Published: November 2023

The pandemic caused by Covid-19 has had an impact on the sustainability of companies in the world one of which is that sales have decreased along with restrictions on international export trading activities. Covid-19 makes it difficult to maintain consistency in generating profits, this shows that the industrial sector has its own way of surviving amidst a pandemic storm that has hit all countries in the world. The aims of this study are: (1) to determine the effect exchange rate differences during the covid-19 pandemic on profit quality conditions, (2) knowing the effect of inventory turnover during the pandemic Covid-19 on the condition of profit quality, and (3) knowing the quality of earnings has an impact on company value during the Covid-19 pandemic. The method used is a quantitative research method, where the information provided can come from in-depth analysis of data collected first-hand, or from data that is already available. The population in this study were 41 companies in the industrial sector category listed on BE I, and 28 companies as the sample. Researchers in this study used secondary data collection techniques available on the Indonesian Stock Exchange during the study period.  The results of the study show that (1) exchange rate differences have a significant positive effect on earnings quality during the Covid-19 pandemic. The increase in exchange rates during the Covid-19 pandemic made it profitable for companies to increase profits, (2) inventory turnover had a positive effect on profit quality during the Covid-19 pandemic, the company's financial performance was able to manage inventory turnover so that it was able to break down costs, provide input flows money comes in and increases profits which attract investors to invest in the industrial sector, and (3) profit quality has a positive effect on company value during the co-19 pandemic
Implementation of the Al-Qur'an Literacy Program to Improve the Ability to Read the Al-Qur'an at the Al-Abid Islamic Elementary School in Medan
Authors: Nurhalizah Siti , Siahaan Amiruddin , Fadhila Daulai Afrahul
Published: November 2023

The research aims to analyze: (1) the Al-Qur'an literacy program (2) the implementation of the Al-Qur'an literacy program (3) the evaluation process for the implementation of Al-Qur'an literacy (4) supporting factors and inhibiting factors for Al-Qur'an literacy 'an. This research was conducted at the Al-Abid Islamic elementary school in Medan Selayang. This research is qualitative analysis research with a descriptive approach. The data source is the wafa Qur'an literacy coordinator and the right brain wafa method book, while the secondary data source is library materials, literature and research first. Data collection instruments are documentation and interviews. Qualitative data analysis techniques include descriptions of material, construction and language aspects, while quantitative analysis of validity, reliability, level of difficulty, distinguishability and distractors. Research findings show: (1) Al-Qur'an literacy program at Al Islamic Private Elementary School -Abid refers to government regulations, in this case Minister of Education and Culture Regulation No. 23 of 2015 as a form of implementing literacy to support the educational process and teaching and learning activities. (2) Implementation of the Al-Qur'an literacy program, using the wafa method, using hijaz tones, using special Wafa books, using a level system, evaluation (3) Evaluation process of the results of implementing Al-Qur'an literacy, carried out every 2 weeks includes daily, weekly and monthly assessments to determine the extent of students' Al-Qur'an literacy results (4) Supporting and inhibiting factors for the Al-Qur'an literacy program, Supporting factors for Al-Qur'an literacy, Continuous method , Good cooperation between teachers and parents of students, Factors inhibiting Al-Qur'an literacy, From teacher factors, lack of time in teaching Al-Qur'an literacy, Students who do not repeat their lessons at home, Short implementation time.