bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Swot Strategi Pengembangan Objek Wisata Alam Lestari Desa Jatiseeng Kidul Kecamatan Ciledug Kabupaten Cirebon
Authors: Fikri Hamdan , Khairunnisa Hafni
Published: July 2024

Indonesia sedang bekerja keras untuk meningkatkan industri pariwisatanya untuk meningkatkan perekonomian negara kepulauan yang luas, Indonesia memiliki banyak potensi pariwisata. Wilayahnya terbentang dari Sabang sampai Marauke.Pariwisata adalah fenomena sosial, ekonomi, politik, budaya, dan teknologi, para ahli dan perencana pembangunan sangat memperhatikan keadaan ini. Penelitian ini bertujuan untuk mendeskripsikan sejauh mana strategi yang di lakukan di wisata alam lestari dalam melakukan pengembangan atraksi, amenitas, aksibilitas dan kelembagaanya untuk menjadi desa wisata. Penelitian ini menggunakan metode penelitian kualitatif, metode kualitatif dengan menggunakan analisis SWOT serta deskriptif dalam penyajiannya. Hasil penelitian menunjukan setelah menganalisis data data berdasarkan memakai analisis SWOT, menghasilkan 3 strategi pengembangan obyek wisata alam lestari yakni pengembangan produk wisata minat khusus di obyek wisata alam lestari, pengembangan pemasaran obyek wisata alam lestari, pengembangan lingkungan, dan pengelolaan obyek wisata alam lestari. Dari sisi pengembangan produk, pengelola dapat bekerja sama dengan komunitas dan lembaga dinas kepariwisataan, pemerintah desa dan pemerintah daerah. Dalam hal pemasaran, hal yang perlu diperhatikan adalah segmentasi pasar, target pasar, dan posisi pasar.
Pengembangan Situ Cipanten Berbasis Ekowisata dan Dampaknya terhadap Perekonomian Masyarakat di Desa Gunung Kuning Kecamatan Sindang Kabupaten Majalengka
Authors: Fajriyah Ade Irma Laelatu , Haryati Yati , Ubaidillah Ubaidillah
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengembangan, strategi, dan dampak pengembangan wisata Situ Cipanten berbasis ekowisata serta dampaknya terhadap perekonomian masyarakat. Metode penelitian yang digunakan adalah metode penelitian deskriptif kualitatif dengan menggunakan analisis SWOT. Hasil penelitian mengenai pengembangan Situ Cipanten berbasis ekowisata yaitu pada tahun 2022 mengalami pengembangan. Pengembangan obyek wisata dapat berhasil apabila adanya kerjasama antara pengelola, pemerintah dan masyarakat terhadap tempat wisata yang dimilikinya sehingga dapat menarik wisatawan yang berkunjung. Strategi yang dilakukan adalah: mengembangkan seluruh potensi yang ada sebagai alternatif wisata berbasis lingkungan, melakukan promosi intensif kepada masyarakat nasional dan internasional, membuat kebijakan khusus dalam pengembangan ekowisata, membuat cinderamata yang menjadi ciri khas tempat wisata Situ Cipanten dan Gunung Kuning, memberdayakan Komunitas. lokal dalam kegiatan ekowisata. Dampak pengembangan pariwisata dapat bersifat positif dan negatif. Dampak positif dari berkembangnya Situ Cipanten adalah adanya peluang usaha, lapangan kerja, dan adanya pendapatan baik bagi masyarakat itu sendiri maupun Pendapatan Asli Desa (PADes) Desa Gunung Kuning. Dampak negatif dari objek wisata Situ Cipanten adalah adanya kebocoran pariwisata atau kebocoran ekonomi akibat pariwisata
Exploring the impact of the metaverse on English language teaching: Perspectives of students from the University of Boyacá
Authors: Avendaño Porras Victor Del Carmen , Bohórquez Olaya Claudia Inés , Correal Cuervo Sergio Andrés
Published: July 2024

This study investigates the impact of the metaverse on English language teaching, focusing on the perspectives of students from the University of Boyacá. The use of the metaverse was compared with the Moodle platform in a virtual educational environment. A mixed-method approach combining quantitative and qualitative methods was employed. The sample consisted of 30 university students enrolled in English courses, randomly assigned to two groups: one using the metaverse and the other using Moodle. Students’ grades on different activities and assessments throughout the course were collected, and semi-structured interviews were conducted to explore students’ perceptions of the educational platforms. Results revealed that while students recognize the potential of the metaverse to enhance interactivity and learning experience, they also identified technical and accessibility challenges. Although no significant differences in grades were found between the groups, less variability in grades was observed in the metaverse group. The mixed design allowed for a more comprehensive understanding of the impact of the metaverse on English language teaching, while providing a variety of student perspectives on their experience with educational technology. This research contributes to understanding the role of the metaverse in English language teaching and highlights key areas for future research and developments in the field of virtual education.
Government’s responses and performance of stock markets during COVID-19: Evidence from ASEAN stock markets
Authors: Tran Thi Bich Ngoc , Pham Hoang Cam Huong , Bui Thanh Cong
Published: July 2024

This study aims to investigate the effects of government interventions on stock market performance of six countries within the ASEAN region that experienced the greatest impact during the COVID-19 pandemic in two aspects: stock returns and stock volatilities. The paper uses government response index and its components, including stringency index, containment and health index and economic support index as proxies for government actions. The paper first applies the GARCH(1,1) model to extract the volatilities of the studied stock markets. Subsequently, a panel regression model with fixed random effect is adopted to analyze how the performance of stock markets is influenced by government policy responses. The empirical results suggest that government’s interventions exert positive, significant effect on the stock returns of ASEAN markets. Additionally, the stock markets are more volatile under the implementation of restriction policies and containment and health policies, whereas the economic support policies are associated with decreased volatilities. The overall effect of government response policies also boosts the volatility of ASEAN stock markets. Our findings provide essential and reliable evidence for policymakers and stakeholders to alleviate the profound impact of the widespread COVID-19 outbreak.
Dynamic implementation of land registration acceleration through community participation: A case study in Banjar District, South Kalimantan Province
Authors: Wicaksono Arditya , Wahyono Eko , Wijaya Gustaf , Prayoga Reza Amarta , Prihatin Septina Marryanti , Purbawa Yudha , Sidipurwanty Eliana , Juniati Herma , Sakti Trie , Humaedi Muhammad Alie
Published: July 2024

The government’s land registration program aims to protect communities from future land disputes. However, lack of community support presents challenges to its process and implementation. Utilizing a qualitative case study approach, this article examines these challenges from the community’s perspective, focusing on land registration, community participation, and implementation dynamics. It suggests that learning from these dynamics can enhance the program’s effectiveness, highlighting the need for a systematic approach to community involvement.
Analysis of Bio-battery Making from Avocado Peel as an Alternative Practicum Design to Develop Pancasila Student Profile Character
Authors: Listiowati Eni , Fikroh* Retno Aliyatul , Milehman Natthawat
Published: July 2024

The renewal of the curriculum from 2013 to the Merdeka curriculum emphasizes the importance of developing the characteristics of the Pancasila Student Profile in education through project-based learning, such as practicums. However, practicums on voltaic cell material often use expensive kits, while there is an alternative using bio-battery media from avocado peel waste, which is more environmentally friendly and economical. This research aims to utilize avocado peel waste as a substitute for commercial batteries, in the hope of reducing battery waste and providing an environmentally friendly and inexpensive practicum design, as well as building the characteristics of the pancasila student profile. The type of research used is descriptive qualitative, consisting of literature study, experimentation, and interview stages. The results showed variations in voltage and current strength produced by avocado peel bio-batteries depending on the variety of avocado peel and the length of fermentation time. Although the variation in avocado peel variety does not result in a significant difference, the electrical energy produced shows the potential of using this practicum in improving students' understanding and building the characteristics of the pancasila student profile.
Connecting Indigenous Knowledge of Keris with Science Through an Ethnoscience E-module : A Case Study in Surakarta, Indonesia
Authors: Prabowo Doni Wahyu , Bramastia Bramastia , Sarwanto Sarwanto , Cohen James
Published: July 2024

Based on its history, Surakarta is one of the oldest cities in Indonesia which has various cultural heritage and indigenous knowledge. These can be integrated as ethnoscience-based science learning in schools. One of indigenous knowledge in Surakarta is Keris, a sharp weapon with a curved or straight blade. This paper attempts to explore students’ understanding in connecting indigenous knowledge with science through ethnoscience e-module in science learning. This covers students’ understanding about local indigenous knowledge and its scientific explanation. This mixed case study contains a combination of quantitative and qualitative approaches. Quantitative data is obtained based on the questionnaire results of 125 students from 5 schools in Surakarta, while qualitative data is in the form of in-depth interviews of 5 students. The questionnaire results show significant impacts in increasing students’ understanding about local indigenous knowledge and its connection with scientific explanation. Then, the in-depth interviews indicates that students are happy and have interest in learning with ethnoscience. This paper also contributes to cultural preservation by providing indigenous knowledge as well as scientific understanding by linking culture with science.
Pengaruh Standar Akuntansi Pemerintah, Sistem Pengendalian Intern Pemerintah, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Authors: Yusriani Hana , Fajri Aminul
Published: July 2024

Penelitian ini bertujuan untuk mengetahui Standar Akuntansi Pemerintah, Sistem Pengendalian Intern Pemerintah, dan Kompetensi Sumber Daya Manusia berpengaruh positif terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada OPD Kota Tegal). Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kota Tegal. Jenis data yang digunakan adalah data primer, dengan jumlah responden sebanyak 72 orang. Metode pengumpulan dat yang dilakukan dengan kuesioner. Sedangkan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa, standar akuntansi pemerintah berpengaruh positif pada kualitas laporan keuangan pemerintah daerah dengan nilai signifikan 0,012 < 0,025, sistem pengendalian intern pemerintah berpengaruh positif pada kualitas laporan keuangan pemerintah daerah dengan nilai signifikan 0,000 < 0,025, dan kompetensi sumber daya manusia berpengaruh negatif terhadap kualitas laporan keuangan pemerintah daerah dengan nilai signifikan 0,015 < 0,025
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen (Broad Scope, Timeliness, Aggregation, dan Integration) terhadap Kinerja Manajerial UMKM
Authors: Afandi Akhmad Aziz , Mubarok Abdulloh
Published: July 2024

The purpose of this study was to determine the Effect of Characteristics of Management Accounting Information Systems (Broad Scope, Timeliness, Aggregation, and Integration) on Managerial Performance of MSMEs (Study on MSMEs in Talang District, Tegal Regency). This research uses quantitative methods, with a population of 222 MSMEs in Talang District, Tegal Regency. The sampling technique using Slovin formula obtained as many as 69 respondents. The data collection method uses a questionnaire. Data processing techniques in this study using multiple linear regression with the help of analytical tools in the form of SPSS. The results of this study can be concluded that Broad Scope has a positive effect on managerial performance, because broad scope has a sig value of 0,000 <0.025 so that H1 is accepted. Timeliness has a positive effect on managerial performance, because timeliness has a sig value of 0.033> 0.025 so H2 is rejected. Aggregation has a positive effect on managerial performance, because aggregation has a sig value of 0.008 <0.025 so that H3 is accepted. Integration has a positive effect on managerial performance, because integration has a sig value of 0.003 <0.025 so that H4 is accepted.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal
Authors: Mutiara Asti , Astuti Yanti Puji
Published: July 2024

This study aims to determine the effect of local revenue, general allocation funds, special allocation funds, and revenue sharing funds on capital expenditure in the District / City Governments in Central Java in 2015 - 2019. The population used in this study is to use the Regional Government APBD Report Regencies / Cities in Central Java in 2015-2019. The sample used in this study is to use the Saturation Sampling Technique which consists of 29 Regencies and 6 Cities. The data used in the form of secondary data on district / city APBD budget reports in Central Java. This research uses multiple linear regression analysis method with SPSS 23 program. The results showed that the original regional income, general allocation funds, special allocation funds, and revenue sharing funds simultaneously affected capital expenditure with a significant value of 0,000. Regional original income has an effect on capital expenditure with a significant value of 0,000, general allocation funds have an effect on capital expenditure with a significant value of 0,000, special allocation funds have no effect on capital expenditure with a significant value of 0.46 and revenue sharing funds have an effect on capital expenditure with a significant value of 0,000 .
Pengaruh Tekanan Eksternal, Implementasi E-Budgeting, dan Aksesibilitas terhadap Transparansi Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) Kota Tegal
Authors: Yomitami Sela Ayu , Subekti
Published: July 2024

Penelitian ini bertujuan mengetahui Pengaruh Tekanan Eksternal, Implementasi E-Bud­­geting, dan Aksesibilitas terhadap Transparansi Laporan Keuangan pada OPD Kota Te­­gal baik secara parsial maupun secara simultan. Jenis penelitian deskriptif dengan pen­de­­katan kuantitatif. Berdasrakan hasil penelitian diperoleh: 1) Berdasarkan uji parsial yang su­dah dilakukan oleh peneliti, mendapatkan hasil sebagai berikut; Tekanan Eksternal (X1) se­cara parsial berpengaruh signifikan terhadap Transpransi Laporan Keuangan (Y). Im­ple­men­tasi E-Budgeting (X2) secara parsial tidak berpengaruh signifikan terhadap Tra­ns­pran­si Laporan Ke­uangan (Y). Aksesibilitas (X3) secara parsial berpengaruh signifikan ter­ha­dap Transpransi La­poran Keuangan (Y). 2) Secara simultan, setiap variabel independent me­miliki pengaruh ya­ng positif dan signifikan terhadap variabel dependent. Dapat di­buk­ti­kan dengan uji si­mul­tan memiliki nilai signifikasi 0,000. 3) Aksesibilitas (X3) pada pe­ne­li­ti­an ini merupakan va­ria­bel yang memiliki pengaruh yang dominan terhadap Transpransi La­poran Keuangan (Y).
Pengaruh Struktur Modal, Kompleksitas Operasi Perusahaan, dan Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
Authors: Mulyana Septi , Rahmatika Dien Noviany , Fajri Aminul
Published: July 2024

Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Kompleksitas Operasi Perusahaan dan Mekanisme Good Corporate Governance terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan energi yang terdaftar di BEI periode tahun 2017-2021. Pengambilan sampel dilakukan dengan metode purposive sampling, sampel yang digunakan sebanyak 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional berpengaruh positif dan signifikan, sedangkan variabel lain yaitu struktur modal, kompleksitas operasi perusahaan dan kualitas audit tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
Upaya Peningkatan Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Bappenda Kabupaten Tegal
Authors: Hardiyanti Vidya Nova , Sulistyani Tri
Published: July 2024

Hasil penerimaan Pajak Daerah merupakan penerimaan negara yang sebagian besar dise­rahkan kepada Pemerintah Daerah untuk meningkatkan pendapatan daerah guna mem­bia­yai pembangunan daerah dan dalam rangka memantapkan otonomi daerah. Pelimpahan tang­gung jawab kepada Pemerintah Daerah juga akan diikuti oleh Peraturan Pembagian, pe­man­faatan Sumber Daya Nasional yang berkeadilan serta perimbangan keuangan antara pusat dan daerah. Pendapatan Asli Daerah adalah penerimaan yang diper­oleh daerah dari sumber-sum­ber dalam wilayanya sendiri yang dipungut berdasarkan Peraturan Pemerintah Daerah sesuai de­ngan peraturan perundang-undangan yang berlaku. Dengan begitu Pemerintah Daerah diharapkan lebih mengerti dan memenuhi aspirasi masyarakat agar mendorong timbulnya prakarsa dan pelaksanaan pembangunan yang merupakan persyaratan keberhasilan peme­rin­tah.
Hubungan Green Product, Green Price, Green Promotion dan Environmental Awarness dengan Keputusan Pembelian Produk UMKM Woba Craft Kecamatan Balapulang Kabupaten Tegal
Authors: Nadhifah Ella Aenatun , Cahyaningtyas Niken Wahyu
Published: July 2024

Penelitian ini bertujuan mengetahui Hubungan Green Product, Green Price, Green Promotion dan Environmental Awarness dengan Keputusan Pembelian Produk UMKM Woba Craft Kecamatan Balapulang Kabupaten Tegal, baik secara parsial maupun secara simultan. Jenis penelitian asosiatif dengan pendekatan kuantitatif. Pemilihan sampel menggunakan sampling incidental, berjumlah 100 responden. Teknik analisis data yang digunakan analisis korelasi rank sperman, uji signifikasi korelasi rank spearman, analisis korelasi berganda, uji signifikasi koefisien korelasi berganda dan analisis koefisien determinasi. Berdasrkan hasil penelitian diperoleh hasil bahwa semua variabel memiliki hubungan dengan Keputusan Pembelian yaitu dibuktikn dengan Green Product memiliki nilai 0,723 (kuat), Green Price memiliki nilai 0,543 (cukup kuat), Green Promotion juga memiliki nilai 0,676 (kuat), Environmental Awarness memiliki nilai 0,277 (cukup rendah).
Pengaruh Lingkungan Kerja Non Fisik, Insentif dan Motivasi Ektrinstik terhadap Kepuasan Kerja Karyawan pada Departemen Marketing Honda Raya Tegal
Authors: Lestari Asri Astika , Hapsari Ira Maya
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja non fisik, insentif dan motivasi ektrinstik terhadap kepuasan kerja karyawan pada departemen Honda Tegal Raya. Data yang digunakan dalam penelitian ini adalah data primer. Populasi dalam penelitian ini adalah 34 orang karyawan dan teknik pengambilan sempel menggunakan sempel jenuh, responden dalam penelitian ini adalah 34 orang karyawan departemen marketing Honda tegal raya. Metode analisis yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis dan koefisien determinasi. Hasil penelitian dengan analisis regresi linier berganda lingkungan kerja non fisik, insentif dan motivasi ektrinstik berpengaruh secara simultan terhadap kepuasan kerja karyawan dengan tingkat signifikansi 0,000. lingkungan kerja non fisik berpengaruh secara parsial terhadap kepuasan kerja karyawan dengan tingkat signifikansi 0,011 artinya hipotesis diterima, insentif berpengaruh secara parsial terhadap kepuasan kerja karyawan dengan tingkat signifikansi 0,004 artinya hipotesis diterima, dan motivasi ekstrinstikberpengaruh secara parsial terhadap kepuasan kerja karyawan dengan tingkat signifikansi 0,001 artinya hipotesis diterima.
Pengaruh Etika Kerja dan Knowledge Sharing terhadap Kinerja Karyawan SPBU Muri Tegal
Authors: Ocktapiyanti Devy , `Waskit Jaka
Published: July 2024

Penelitian ini bertujuan untuk mengetahui: 1) pengaruh etika kerja terhadap kinerja kar­yawan SPBU Muri Tegal, 2) mengetahui pengaruh knowledge sharing terhadap kinerja kar­yawan SPBU Muri Tegal, dan 3) pengaruh etika kerja dan knowledge sharing secara si­mul­tan terhadap kinerja karyawan SPBU Muri Tegal. Penelitian merupakan penelitian ku­an­ti­tatif dengan data primer yang berasal dari kuesioner. Populasi sebanyak sebanyak 56 ora­ng, Penelitian ini menggunakan sampel jenuh atau istilah lain sensus karena jumlah kar­ya­wan SPBU Muri Tegal tergolong sedikit sehingga memungkinkan seluruh karyawan dija­di­kan sampel. Analisis yang digunakan analisis regresi linier berganda. Hasil penelitian di­sim­pul­kan bahwa etika kerja secara parsial atau individu berpengaruh signifikan terhadap ki­ner­ja karyawan SPBU Muri Tegal dengan tingkat signifikansi 0,014. Knowledge Sharing secara par­sial atau individu berpengaruh signifikan terhadap Kinerja Karyawan SPBU Muri Tegal de­ngan tingkat signifikansi 0,018. Sedangkan Etika Kerja dan Knowledge Sharing secara simultan atau bersama-sama berpengaruh signifikan terhadap Kinerja Karyawan di SPBU Muri Tegal dengan tingkat signifikansi 0,000.
Analisis Hubungan Kualitas Produk, Persepsi Harga dan Kepercayaan Konsumen terhadap Keputusan Pembelian Ulang Benih Padi Janger Inpari 32
Authors: Fadilah Imroatul , Sujarwo Makmur
Published: July 2024

Penelitian ini bertujuan untuk (1) mengetahui hubungan kuallitas produk terhadap ke­pu­tusan pembelian ulang benih padi Janger Inpari 32 pada petani Desa Harjasari.(2) me­nge­ta­hu­i hubungan persepsi harga terhadap keputusan pembelian ulang benih padi Janger Inpari 32 pa­da petani Desa Harjasari. (3) mengetahui hubungan kepercayaan konsumen terhadap ke­pu­tu­san pembelian ulang benih padi Janger Inpari 32 pada petani Desa Harjasari. (4) me­nge­ta­hui hubungan secara simultan antara kualitas produk, persepsi harga dan kepercayaan kon­su­men terhadap keputusan pembelian ulang benih padi Janger Inpari 32 pada petani Desa Har­ja­sari Kecamatan Suradadi Kabupaten Tegal. Metode pengumpulan data dilakukan dengan me­nggunakan data kuisioner. Jumlah sampel yang di peroleh sebanyak 100 responden yang mem­beli benih padi Janger Inpari 32 pada petani Desa Harjasari. Teknik analisis yang di gu­na­kan adalah korelasi rank spearman, korelasi berganda. Dari hasil peneitian ini adalah (1) ter­dapat hububungan yang kuat, positif, dan signifikan antara variabel kualitas produk ter­ha­dap keputusan pembelian ulang sebesar 0,688 dengan nilai signifikan 0,000. (2) terdapat hu­bu­ngan yang kuat, positif, dan signifikan antara variabel persepsi harga terhadap keputusan pem­belian ulang sebesar 0,704 dengan nilai signifikan 0,000. (3) terdapat hubungan yang ku­at, positif, dan signifikan antara variabel kepercayaan konsumen terhadap keputusan pem­be­li­an ulang sebesar 0,697 dengan nilai signifikan 0,000. (4) terdapat hubungan yang sangat kuat, po­sitif dan signifikan antara variabel kualitas produk, persepsi harga dan kepercayaan kon­su­men terhadap keputusan pembelian ulang sebesar 0,82 dengan nilaisignifikansi 0,000.
Pengaruh Self Assessment System, Ketepatan Pengalokasian, Tarif Pajak Terhadap Tindakan Penggelapan Pajak (Tax Evasion)
Authors: Indriasih Dewi , Khafidah Tiara Aenun , Manik Rizki Maylinda
Published: July 2024

Indonesia sebagai negara berkembang membutuhkan dana untuk membiayai pengeluaran yang bertujuan untuk pembangunan negara. Pajak merupakan salah satu unsur terpenting dalam menunjang anggaran penerimaan negara mengingat bahwa pajak berparan sebagai sumber penerimaan dana terbesar yang dimiliki oleh negara memiliki peran yang sangat penting, namun pada kenyataannya masih terdapat Wajib Pajak yang belum sadar akan kewajibannya dalam menghitung, melaporkan, dan menyetorkan pajaknya serta masih adanya tindakan penggelapan pajak (Tax Evasion) yang bertujuan untuk mengurangi atau bahkan menghilangkan beban pajak terhutangnya. Maka berdasarkan hal tersebut pembuatan jurnal ini bertujuan untuk mencari tahu apakah Self Assessmet System, Ketepatan Pengalokasian, Tarif Pajak dapat mempengaruhi terjadinya tindakan penggelapan pajak (Tax Evasion). Metode yang digunakan dalam penelitian ini yaitu menggunakan data primer dengan pendekatan kualitatuf dimana populasi yang di pergunakan adalah Wajib Pajak Orang Peribadi (WPOP) yang terdaftar pada KPP Pratama Tegal, KPP Tegal sendiri menaungi dua daerah yaitu Kabupaten Tegal dan Kota Tegal. Kemudian untuk menentukan Sampel nya sendiri kami memdatasi sampel yang digunakan dengan menggunakan Pouposiv Sampling yaitu sampel yang digunakan merupakan sampel yang disesuaikan dengan kreteria dan ketentuan peneliti. Dari hasil penelitian Self assessment system, ketepatan pengalokasian, tarif pajak berpengaruh simultan terhadap tindakan tax evasion
Analisis Determinan Kinerja Keuangan BPR di Kota dan Kabupaten Tegal Tahun 2016-2020
Authors: Monalisa  , Hapsari Ira Maya
Published: July 2024

The aims of this research are 1). to find out and obtain empirical evidence of the effect of BOPO on financial performance. 2). To find out and get empirical evidence of the effect of LDR on financial performance. 3). To find out and get empirical evidence of the effect of NPL on financial performance. 4). To find out and get empirical evidence of the effect of CAR on financial performance. 5). To find out and get empirical evidence of the effect of cash ratio on financial performance. 6). To find out and obtain empirical evidence of the effect of BOPO, LDR, NPL, CAR, and cash ratio together on financial performance. The research method used in this study is a descriptive method using a quantitative approach. The data collection technique that the author uses in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial hypothesis testing, simultaneous hypothesis testing, and coefficient of determination. The results of this study are 1) There is an effect of BOPO on the financial performance of BPRs in the City and Regency of Tegal in 2016-2020. 2). There is no influence of LDR on the financial performance of BPR in the City and Regency of Tegal in 2016-2020. 3). There is no effect of NPL on the financial performance of BPR in the City and Regency of Tegal in 2016-2020. 4). There is an effect of CAR on the financial performance of BPR in the City and Regency of Tegal in 2016-2020. 5). There is no effect of the cash ratio on the financial performance of BPRs in the City and Regency of Tegal in 2016-2020. 6). There is a joint effect of BOPO, LDR, NPL, CAR, and cash ratio on the financial performance of BPRs in the City and Regency of Tegal in 2016-2020.
Pengaruh Stres Kerja, Reward, Punishment, dan Disiplin Kerja Terhadap Kinerja Pegawai Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Pemalang
Authors: Fathoni Mohamad Irfan , Susilowati Agnes Dwita
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh stres kerja terhadap kinerja pega­wai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pemalang, mengetahui penga­ruh reward terhadap kinerja pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabu­pa­ten Pemalang, mengetahui pengaruh punishment terhadap kinerja pegawai Badan Penge­lo­laan Keuangan dan Aset Daerah Kabupaten Pemalang, mengetahui pengaruh disiplin kerja ter­hadap kinerja pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pema­lang, mengetahui pengaruh stres kerja, reward, punishment, dan Disiplin Kerja secara simul­tan terhadap kinerja pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pe­ma­lang. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer dan se­kunder. Populasi sebanyak 44 pegawai dengan menggunakan sampel jenuh atau biasa dise­but dengan sampel sensus. Teknik analisis data menggunakan analisis regresi linier berganda. Ha­sil penelitian ini dapat disimpulkan bahwa: 1) stres kerja tidak berpengaruh terhadap kiner­ja pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pemalang dibuktikan de­ngan nilai signifikansi sebesar 0,131 > 0,05. 2) Reward berpengaruh terhadap kinerja pe­ga­wai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pemalang dibuktikan dengan nilai signifikansi sebesar 0,012 < 0,05. 3) Punishment tidak berpengaruh terhadap kinerja pe­ga­wai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pemalang dibuktikan dengan nilai signifikansi sebesar 0,280 > 0,05. 4) Disiplin Kerja berpengaruh terhadap kinerja pe­gawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pemalang dibuktikan de­ng­an nilai signifikansi sebesar 0,000 < 0,05. 5) Sedangkan stres kerja, reward, punishment, dan disiplin kerja berpengaruh secara simultan atau bersama-sama terhadap kinerja pegawai Ba­dan Pengelolaan Keuangan dan Aset Daerah Kabupaten Pemalang dibuktikan dengan nilai sig­nifikansi sebesar 0,000 < 0,05.
Penerapan Penggunaan Alat Monitoring Dalam Penerimaan Pajak Restoran Sebagai Upaya Optimalisasi Pendapatan Asli Daerah
Authors: Sumantri Retno , Indriasih Dewi
Published: July 2024

Aturan yang sudah dirancang dimaksudkan agar target pencapaian perolehan pajak bisa memenuhi target yang direncanakan. Akan tetapi tidak dapat dipungkiri bahwa pemungutan pajak ini masih sulit dilakukan karena masih banyaknya wajib pajak yang tidak patuh dalam membayar pajak bahkan banyak yang menghindari untuk tidak membayar kewajiban tersebut, hal ini disebabkan oleh karena masih rendahnya kesadaran masyarakat untuk membayar pajak. Terdapat beberapa hal yang bisa menyebabkan turunnya tingkat kesadaan dalam membayar pajak, seperti adanya stigma dari masyarakat terhadap transparansi pemerintah terhadap peng­gunaan uang dari hasil pemungutan pajak. Selain itu minimnya informasi yang ada mengenai perpajakan atau cara membayar pajak dari masyarakat yang mengakibatkan pem­ba­yaran pajak terhambat.
Pengaruh Persepsi Citra Merek, Persepsi Kualitas Produk dan Persepsi Harga Terhadap Keputusan Pembelian Konsumen Distro Bloods di Kota Tegal
Authors: Aziz Reza Rizal Rizki , Hanfan Ahmad , Susilawati Agnes Dwita
Published: July 2024

The rise and fall of Bloods Distro sales volume is caused by Bloods Distro members who do not place orders every month. If a member does not transact consecutively for one year or more, the Bloods Distribution Company will automatically deactivate the member. Apart from the lack of member updates in selling to consumers, the purchase rate has decreased because it is influenced by customer buying interest in Brand Distros, where customers who are initially interested in buying Brand Distros in a certain month then become not interested in making repeat purchases even though different brands are offered. brand previously offered by the consultant. The purpose of the study, to analyze (1) whether brand image affects purchasing decisions, (2) whether product quality affects purchasing decisions, (3) whether price perceptions affect purchasing decisions, (4) whether brand image, product quality and price perceptions simultaneously influence the purchasing decision of Bloods distribution in Tegal City. The method used in this research is a quantitative method. The number of samples is 100 respondents, purposive sampling technique, data collection using a questionnaire, analysis tool using multiple regression. The results of the study, (1) Brand image variables have no effect on purchasing decisions, (2) Product quality variables affect purchasing decisions, (3) Price perception variables affect purchasing decisions, (4) Brand image variables, product quality and price perceptions simultaneously influence on purchasing decisions for Bloods distributions in Tegal City, (5) the percentage of variable contribution obtained is 67.90%, meaning that variations in bloods distributions purchasing decisions in Tegal City can be explained by brand image, product quality and price perception. The remaining 32.10%, explained by other factors outside the model.
Bactericidal effectiveness of high-intensity pulsed broadband irradiation in treating infected wounds
Authors: Abduvosidov Kh. A. , Chudnykh S. M. , Egorov V. S. , Filimonov A. Yu. , Korolyova I. A. , Kamrukov A. S. , Bagrov V. V. , Kondrat’ev A. V.
Published: July 2024

The study aimed to investigate the bactericidal eŠcacy of high-intensity pulsed broadband irradiation in the treatment of infected wounds. An experimental study was conducted on 90 mature male Wistar rats. An infected wound model was created by contaminating with Staphylococcus aureus, Pseudomonas aeruginosa, Klebsiella pneumoniae, and Candida albicans. Animals in Group 1 received high-intensity pulsed broadband irradiation. Animals in Group 2 received traditional UV irradiation. Animals in Group 3 had their wounds cleaned with 0.1% chlorhexidine solution. By the 3rd day of treatment, animals that received pulsed high-intensity broadband irradiation showed a signifiant reduction in contamination by Staphylococcus aureus, Klebsiella pneumoniae, and Pseudomonas aeruginosa compared to Group 3. By the 7th day of treatment, half or the majority of animals in Groups 1 and 2 showed complete decontamination of wounds concerning Staphylococcus aureus and Klebsiella pneumoniae. Most animals in Group 1 showed complete wound clearance of Pseudomonas aeruginosa. By the 10th day, nearly all animals in Group 1 demonstrated complete decontamination of wounds. Statistical analysis revealed a signifiant difference in the reduction of wound contamination with Staphylococcus aureus and Klebsiella pneumoniae by the 10th day in Groups 1 and 2 compared to Group 3. Thus, the use of high-intensity pulsed broadband irradiation of wounds reduces the degree of pathogenic microorganism contamination in a shorter time frame.
Evaluation of the quality of electrochemical study in the diagnosis of infection of pancreatic cysts
Authors: Gerasimov A. V. , Nikolskiy V. I. , Mitroshin A. N. , Sergatskiy K. I.
Published: July 2024

The formation of pancreatic cysts is a serious complication of acute pancreatitis, chronic pancreatitis and pancreatic injuries. Joulemetry is an integral method for evaluating the electrochemical properties of biological objects. To date, this method has not been used in the study of the electrochemical properties of the contents of pancreatic cysts. The purpose of this study was to evaluate the effectiveness of electrochemical analysis in the detection of infection in the contents of necrotic pancreatic cysts. An electrochemical study of contents of necrotic pancreatic cysts carried out on 106 patients. Group 1 included 84 patients without signs of infection of pancreatic cysts; group 2 included 22 patients with signs of infection of pancreatic cysts. The electrochemical study was conducted as follows: 10 ml of the contents of a pancreatic cyst was injected into a liquid ˛ow sensor of a joule meter, where it was exposed to a electrical current for a short period of time. The resulting data was analyzed using a diagnostic research complex. During the study of the electrochemical properties of the contents of postnecrotic pancreatic cysts by using joulemetry, it was revealed that the current work in patients of group 1 ranged from 0.92 to 18.31 mkJ (on average 5.86±5.02 mkJ), in patients of group 2 – from 19.01 to 26.3 mkJ (on average 22.32±1.92 mkJ). When evaluating the quality of the joulemetric study in determining the early signs of in˛ammation of the contents of postnecrotic pancreatic cysts, it was proved that the threshold differential diagnostic value of 19.1 mkJ provides 81.8% sensitivity of the proposed method and 80.7% specificity (AUC = 91.3) with a statistically signi˝cant difference in current work (p < 0.001).
N-Acetyl Cysteine-Cadmium Telluride NAC-CdTe QDs for Detecting the Damaged DNA in Cancerous Diseases
Authors: Fadhil Eman A.A. , Abdullah Manal M. , Lafta Fadhel M.
Published: July 2024

In this study water-soluble N-Acetyl Cysteine Capped-Cadmium Telluride QDs (NAC/CdTe nanocrystals) using N-acetyl cysteine as a stabilizer were prepared to investigate the utility of quantum dots (QDs) in distinguishing damaged DNA, (extracted from blood samples of leukaemia patients), from intact DNA (extracted from blood samples of healthy individuals) to be used for biosensing application. Based on the optical characterization of the prepared QDs, the XRD results revealed the formation of the NAC-CdTe-QDs with a grain size of 7.1nm. Whereas, the SEM test showed that the spherical size of the NAC-CdTe-QDs lies within 11~33nm. NAC-CdTe-QDs have superior PL emission properties at of 550nm and UV-Vis absorption peak at 300nm. The energy gap measurement through PL and UV–Vis was found to be 2.2eV and 2.3 eV, respectively. The interaction between the synthesized QDs and the extracted genomic DNA (both cancer damaged DNA and healthy undamaged DNA) was analysed optically, and compared to the normal reference DNA. The results showed a shift in the maximum fluorescence emission intensities (observed at 540nm nm for a damaged sample and 535 for a reference cell). Based on the obtained fluorescence results, the present study reached the conclusion that the prepared core/shell QDs could be employed as probes for diagnosing genetically disrupted DNA that is associated with malignant diseases from healthy DNA.
Adsorption of Brilliant Scarlet 3r dye onto Corn Silk as Agricultural Waste in Neutral Medium
Authors: AL-Mammar Dunya Edan
Published: July 2024

This study investigates the adsorption of Brilliant Scarlet 3r dye (BS 3r) onto corn silk (CK), an agricultural waste, in a neutral medium. The characteristics of corn silk as an adsorbent were analyzed using Fourier transform infrared spectroscopy (FTIR) and Atomic force microscopy (AFM). Batch adsorption experiments were conducted to examine the effects of corn silk weight, initial BS 3r concentration, adsorption period, adsorption temperature, and pH of the medium on the adsorption process. Langmuir, Freundlich and Dubinin-Radushkevich (D-R) isotherms models were used to represented the equilibrium experimental date, the obtained values of correlation coefficient R2 indicated that the adsorption followed the Langmuir isotherm. The kinetics analysis results showed that the adsorption of Brilliant Scarlet 3r dye (BS 3r) onto corn silk followed the pseudo second-order model (PSOM), indicating its suitability for describing the adsorption kinetics. Thermodynamic parameters, including ∆G˚, ∆H˚, and ∆S˚, indicated that the adsorption process of BS 3r dye onto corn silk was spontaneous and exothermic in nature.
Strongly irreducible ring and its S spectrum
Authors: Ahmad Hemin A. , Hummadi Parween A.
Published: July 2024

Let Κ be a proper ideal of a commutative ring S. Then Κ is a strongly irreducible (SI)  ideal if for any two ideals C and D of S, C∩D⊆ Κ implies C ⊆ Κ or D ⊆ Κ. We say a ring is strongly irreducible (SI) if all its ideals are strongly irreducible. In this paper some properties of such ring are given. The relations between SI rings and some types of rings are also studied. Furthermore, for an SI ring S we study the S spectrum of S and the S.spec(S)  topology.
On Permutation Rho-Transitive in Permutation Rho-Algebras
Authors: Sharqi Moataz Sajid , Khalil Shuker
Published: July 2024

Some of the novel algebraic topics explored in this paper, like Permutation         -algebra, permutation edge, permutation -transitive, permutation -ideal, permutation -ideal, and permutation -subalgebra are discussed and looked into. Additionally, permutation -algebra, permutation -morphism, equivalence relation with its congruence classes and quotient permutation -algebras were defined with specific results relating to our unique notions that have been developed and examined.
A Survey of Fog Computing-Based Resource Allocation Approaches: Overview, Classification, and Opportunity for Research
Authors: Ali Samah , Alubady Raaid
Published: July 2024

Recently, cloud computing has affected a large part of the computer industry, including software companies and internet service providers. It has proven efficient in managing tasks for applications. Despite its popularity, cloud computing does not meet the requirements of applications because it faces many limitations, such as high latency and bandwidth bottlenecks. These limitations will significantly affect applications sensitive to delays. To meet this challenge, fog computing is introduced as an extension to cloud computing. It improves quality of service (QoS) for applications that suffer from latency by keeping resources and services close to the end-user. How to efficiently and fairly allocate the available resources, e.g., CPU, bandwidth, and memory, between different requested tasks is a complex challenge. The main goal of this paper is to study the concepts of fog computing, architecture, environment, and metrics that affect resource allocation in fog computing. It also summarizes the classification of modern resource allocation approaches based on QoS metrics (2017–2023). On the other hand, highlighting the pros and cons of these studies as well as future research directions to develop different approaches.
Analyzing the Elements of X-ray Emission Spectrum of C/1999 S4 (LINEAR) and 9p/ Tempel 1 Comets
Authors: Hanash Ruaa Faraj , Khalaf Salman Zaidan , Abood Khaleel I.
Published: July 2024

The study focused on the elemental abundance of two different comets. These comets were observed at an energy range of (100-10000) eV. The X-ray emission spectrum was analyzed and the results showed that comet C/1999 S4 (LINEAR) from the Oort cloud region (long-period) and comet 9p/Tempel 1 from the Kuiper Belt region (short-period) had the highest abundances of the different elements. The ds9 program used data from NASA's Chandra analysis to show the spectra of these comets and analyze their elements. The results showed that some elements were similar in all comets, such as (Carbon (C), Oxygen (O), Neon (Ne), and Silicon (Si)). While others varied from one comet to another, such as (Magnesium (Mg) and Chlorine (Cl)) elements which appeared in the C/1999 S4 (LINEAR) comet, and (Aluminum (A) and Phosphors (P)) elements which appeared in the 9P/Tempel 1 comet. This is due to these comets' areas of presence, where the elements of comets can be classified through their areas of presence.
Environmental Monitoring of Changes in the Flooded Areas of the Marshes and Their Relationship to Water Quality Using GIS Techniques
Authors: Hussein Ons Diaa , Alwehab Abdel wehab
Published: July 2024

This study aims to examine the relationship between the flooded areas of the marshes in southern Iraq and their water quality, as well as their relationship with climatic factors such as temperatures and rainfall amounts and their impact on the water discharge into the marshes of southern Iraq in the provinces (Basra, Maysan, and Dhi Qar) through the interpretation of maps with remote sensing tools of the wet cover (water and vegetation), descriptive and quantitative analysis of the flooded areas comparing them with the values of salt concentrations and clarifying the monitoring sites of the water quality and water discharge into the marshes through GIS, as well as the relationship of the wet cover with temperatures, rainfall amounts, and evaporation. The data of this study were obtained from environmental field observation data at climate monitoring stations, incoming water discharge stations, and water quality measurement sites in the three southern governorates. As for the areas of vegetation, the data was obtained through the interpretation of the satellites’ visuals (Sentinel-2 satellite) with a resolution of 15 m using GIS programs through a temporal and spatial comparison of the marshland for April -June-October for ten years (2010-2015-2020) respectively, The results showed that there is a direct relationship between the water quality and the wet cover (vegetation and water) through classification as well as the effect of climatic elements in the marshes.
Frame-Based Change Detection Using Histogram and Threshold to Separate Moving Objects from Dynamic Background
Authors: Jasim Hala A. , George Loay E. , Abd-almajied Mohammed I.
Published: July 2024

Detecting and subtracting the Motion objects from backgrounds is one of the most important areas. The development of cameras and their widespread use in most areas of security, surveillance, and others made face this problem. The difficulty of this area is unstable in the classification of the pixels (foreground or background). This paper proposed a suggested background subtraction algorithm based on the histogram. The classification threshold is adaptively calculated according to many tests. The performance of the proposed algorithms was compared with state-of-the-art methods in complex dynamic scenes.
The Differential Estimation of Let-7b and miRNA-96 in the Serum and the Tissue Samples Obtained from Chemically Induced Oral Carcinogenesis in Rats
Authors: Maher Rojin Jameel , Raziq Amir Hani , Raziq Alaa Hani
Published: July 2024

Let-7b and miRNA-96 are among the dysregulated microRNAs in various diseases. Selected seventy-five male rats were divided into five equal treatment groups and were given 4-nitroquinoline 1-oxide (4-NQO) by drinking water (50 ppm) for five different drenching periods. To each treatment group, a control group of five males was also assigned. The oral pathological changes were microscopically evaluated thereafter. Histopathological changes indicating dysplasia or frank carcinoma were observed in the fifth treatment group only. Let-7b and miRNA-96 expressions in the tongue tissue and serum were quantified using quantitative reverse transcription PCR (qRT-PCR). The fifth treatment group only showed signs of severe and well differentiated squamous cell carcinoma in percentages of 40% and 26.7%, respectively. Let-7b expression appeared to be statistically non-significantly different when up and downregulation were compared in tissue and serum samples (p=.3; p=.08). For miRNA-96, it seemed that no statistically significant difference (p=.08) was attained when tissue samples were studied, while the difference was statistically significant (p=.04) when serum samples were considered. Let-7b can be considered a good biomarker for oral squamous cell carcinoma (OSCC) in tissue and body fluid as well, while miRNA-96 demonstrated a controversial result as far as the tissue type was considered and, thus, can play the role of an oncogene (OG) or a tumor suppressor gene (TS).
The Influence of Sucrose on Biomass and Glycosides Content of Callus Cultured from the Leaves of Stevia rebaudiana Bertoni
Authors: Obaid Lara M. , Abdulhalem Ansam G.
Published: July 2024

Stevia rebaudiana Bertoni contains diterpenoid steviol glycosides that have no adverse impact on blood sugar levels despite being 300 times sweeter than sugar. This study aimed to investigate the rate of callus induction from stevia leaves and the content of glycosides when changing the sucrose percentage in the culture medium.. Murashige and Skoog (MS) culture medium supported by 4.0 mg/l naphthalene acetic acid (NAA) and 1.0 mg/l benzyl adenine (BA) was used,  and different concentrations of sucrose (2, 3, 4, 5  and 6%) were tested .The extraction of glycosides from leaf and callus tissues was performed by using methanol. Extracted glycosides were analyzed by high-performance liquid chromatography (HPLC). The results showed significant influences of sucrose on callus initiation. The concentration of 3% sucrose had the highest fresh and dry weight. No callus was induced in the MS medium with a high concentration of sucrose (5% and 6%). However, the highest  glycoside content, stevioside and rebaudioside were obtained from callus treated with 4% concentration followed by 3% sucrose the treatment . The highest fresh and dry weight average was obtained with a 3% concentration of sucrose, this treatment also increased the concentration of glycosides in the callus twice as much as in the leaves, and concentrations of 3% and 4% of sucrose gave very similar concentrations of glycosides in callus in terms of being double what was found in the leaves something which may aid in the development of a stevia glycosides based industry.