bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kualitas Pelayanan dan Promosi Terhadap Kepuasan Pelanggan pada PT. Nesia Jaya Indonesia
Authors: Gunawan Hendy , Raymond
Published: March 2022

Setiap perusahaan harus memberikan yang terbaik kepada pelanggan agar tercapainya kepuasan pelanggan. Oleh karena itu setiap perusahaan dituntut untuk bekerja keras dan berkembang supaya bisa bersaing dengan pesaing lainnya. Perusahaan harus mengetahui perubahan-perubahan di sekitar lingkungan baik dari luar maupun dari dalam. Informasi-informasi yang sedang tren dan pengetahuan yang luas diperlukan dalam suatu pemasaran. Perusahaan harus menentukan strategi agar bisa menyaingi pesaingnya. PT Nesia Jaya Indonesia merupakan perusahaan yang bergerak dalam bidang penjualan spare part motor. PT Nesia Jaya Indonesia merupakan salah satu distributor pada bidang spare part motor. Di dirikan sejak bulan mei 2015 yang berlokasi di Kota Batam. Menawarkan spare part motor harus memperhatikan daya tahan suatu produk, apabila daya tahan produk masa gunanya terlalu singkat dapat mengurangi kepuasan pelanggan. Metode penelitian ini menggunakan metode kuantitatif. Tujuan dari penelitian ini untuk mengetahui seberapa pengaruhnya kualitas pelayanan dan promosi terhadap kepuasan pelanggan pada perusahaan ini. Populasi dalam penelitian ini adalah pelanggan dari perusahaan ini yang berjumlah 187 orang dan sampel yang didapatkan sebanyak 128 responden dengan menggunakan rumus slovin. Kemudian dilakukan analisis data dengan menggunakan analisis linear berganda. Analisis ini mencakup: validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, pengujian hipotesis melalui uji t dan F dengan menggunakan analisis data SPSS versi 24. Hasil penelitian menunjukan, bahwa variabel kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan. Untuk variabel promosi berpengaruh signifikan terhadap kepuasan pelanggan pada PT. Neisa Jaya Indonesia.
Konsep Penganggaran Biaya Pendidikan
Authors: Wakhid Abdul
Published: March 2022

Konsep penganggaran dalam penyelenggaraan pendidikan, keuangan dan pembiayaan merupakan potensi yang sangat menentukan dan merupakan bagian yang tak terpisahkan dalam kajian manajemen pendidikan. Pembiayaan pendidikan merupakan komponen yang esensial dan tidak dapat terpisahkan dalam penyelenggaraan proses belajar-mengajar. Dalam rangka pembentukan potensi sumber daya manusia (SDM), penggunaan anggaran pendidikan yang efektif dan efisien diharapkan dapat menghasilkan SDM yang tepat guna dan berhasil guna. Komponen keuangan dan pembiayaan pada suatu sekolah merupakan komponen produksi yang menentukan terlaksananya kegiatan belajar mengajar. Dengan kata lain setiap kegiatan yang dilakukan sekolah memerlukan biaya. Komponen keuangan dan pembiayaan ini perlu dikelola dengan sebaik-baiknya supaya dana-dana yang ada dapat dimanfaatkan secara tepat sasaran dan optimal untuk menunjang tujuan pendidikan
Pengaruh Partisipasi Penyusunan Anggaran Dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Aparat Pemerintah Daerah (Studi Empiris Pada Pemerintahan Kabupaten Tebo)
Authors: Rahma Sri Rahma
Published: March 2022

Penelitian ini dilakukan dengan mengambil judul “Pengaruh Partisipasi Penyusunan Anggaran dan Peran Manajerial Pengelola Keuangan Daerah terhadap kinerja aparat Pemerintah Daerah (Studi Empiris Pada Pemerintahan Kabupaten Tebo)”. Tujuan penelitian ini adalah (1) untuk memberikan bukti empiris bahwa partisipasi penyusunan anggaran berpengaruh terhadap kinerja aparat pemerintah daerah, (2) untuk memberikan bukti empiris bahwa peran manajerial pengelola keuangan daerah berpengaruh terhadap kinerja aparat aparat pemerintah daerah, (3) untuk memberikan bukti empiris bahwa partisipasi penyusunan anggaran dan peran manajerial pengelola keuangan daerah berpengaruh terhadap kinerja aparat  pemerintah daerah. Penelitian ini merupakan penelitian survei dengan menyebarkan kuesioner secara langsung kepada sampel. Sampel dalam penelitian ini adalah Pejabat Eselon Dua, Tiga dan Empat pada SKPD Kabupaten Tebo yang terlibat dalam penyusunan anggaran. Pengujian hipotesis dilakukan dengan menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa (1) partisipasi penyusunan anggaran berpengaruh  terhadap kinerja aparat pemerintah daerah, (2) peran manajerial pengelola keuangan daerah berpengaruh terhadap kinerja aparat pemerintah daerah, (3) partisipasi penyusunan anggaran dan peran manajerial pengelola keuangan daerah berpengaruh terhadap kinerja aparat pemerintah daerah.
Implementasi Kebijakan Penyelenggaraan Reklame Di Kota Tasikmalaya
Authors: Yudi Hermawan
Published: March 2022

Penelitian ini bertujuan untuk menganalisis Implementasi Kebijakan tentang Penyelenggaraan Reklame di Kota Tasikmalaya berdasarkan Peraturan Walikota Nomor 57 Tahun 2017 tentang Pelaksanaan Penyelenggaraan Reklame di Kota Tasikmalaya. Penelitian dilakukan melalui pendekatan teori-teori yang memiliki relevansi dan mempunyai keterkaitan dengan implementasi kebijakan. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif pendekatan kualitatif, yaitu penelitian yang dilakukan melalui wawancara mendalam melalui nara sumber atau informan yang memiliki pengetahuan terkait dengan Implementasi Kebijakan tentang Penyelenggraan Reklame di Kota Tasikmalaya berdasarkan Peraturan Walikota Tasikmalaya 57 Tahun 2017 tentang Peraturan Pelaksanaan Peraturan Daerah Kota Tasikmalaya No. 2 Tahun 2016 tentang Penyelenggaraan Reklame. Berdasarkan hasil penelitian menunjukan bahwa Implementasi Kebijakan tentang Pengelolaan Sampah di Kota Tasikmalaya berdasarkan Peraturan Walikota Tasikmalaya Nomor 57 Tahun 2017 tentang Penyelenggaraan Reklame masih belum terlaksana dengan baik, hal tersebut terkait dengan masih banyaknya reklame yang sudah habis masa ijinnya tetapi masih terpasang, masih adanya konten-konten yang dilarang, masih banyak relakme ilegal tidak berizin dan masih kurangnya sosialisasi sehingga masih rendahnya sikap masyarakat dalam pelaksanaan reklame dinilai dari aspek budaya, sosial dan ekonomi, yang seharusnya semakin tinggi nilai budaya, sosial, dan ekonomi dapat meningkatkan pengetahuan dan kepdulian yang tinggi terhadap penyelenggaraan reklame
Keahlian Keuangan Komite Audit Dalam Memoderasi Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan
Authors: Larasati Tania , Aniek Wijayanti  , Agus Maulana
Published: March 2022

Penelitian ini bertujuan untuk mengetahui pengaruh komponen dari fraud triangle diantaranya financial stability, external pressure, financial target, ineffective monitoring, dan rationalization terhadap kecurangan laporan keuangan. Penelitian ini menggunakan keahlian keuangan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2018. Jumlah sampel yang diolah dalam penelitian berjumlah 255 sampel. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan menganalisis dua model regresi data panel. Hasil penelitian ini mengatakan bahwa secara parsial external pressure dan rationalization berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Namun variabel financial stability, financial target, dan ineffective monitoring tidak memiliki pengaruh terhadap kecurangan laporan. Sedangkan untuk variabel moderasi, keahlian keuangan komite audit dapat memoderasi pengaruh variabel external pressure, financial target, dan rationalization terhadap kecurangan laporan keuangan.
Evaluasi Perkembangan Prestasi Bola Tangan Kota Sukabumi Di Pekan Olahraga Daerah Jawa Barat Tahun 2018
Authors: Muhammad Heru  , Bachtiar  , Wening Nugraheni
Published: March 2022

Tujuan penelitian ini untuk mengetahui peranan pelatih, pemain, dan pengurus dalam tim bola tangan Kota Sukabumi di pekan olahraga daerah Jawa Barat tahun 2018. Penelitian ini adalah kualitatif deskriptif. Subjek penelitian berjumlah empat orang dengan pelatih, dua pemain, dan pengurus bola tangan Kota Sukabumi. Pengumpulan data dilakukan dengan observasi dan wawancara yang artinya informan memberikan data secara langsung kepada pengumpul data. Analisis data dilakukan dengan mengumpulkan data, merangkum data, menyajikan data, dan menyimpulkan. Validasi data dilakukan dengan triangulasi data dan bahan referensi seperti rekaman wawancara, foto dan lainnya. Penelitian ini berhasil mengungkap beberapa persoalan yang dihadapi pelatih, pemain, dan pengurus pada pekan olahraga daerah Jawa barat tahun 2018. Persoalan tersebut adalah (1) pemusatan latihan yang kurang dari satu tahun (2) pemain tidak pernah lengkap saat latihan (3) tempat latihan yang tidak tetap (4) finansial yang kurang dari pemerintah.
Penerapan Bahan Ajar Mata Kuliah Bahasa Indonesia Keilmuan Melalui Analisis Kesalahan Emosi (Ejaan, Morfologi, Dan Sintaksis) Pada Surat Resmi Di Universitas Pgri Wiranegara
Authors: Sugianti
Published: March 2022

Penelitian ini merupakan hasil penerapan bahan ajar matakuliah bahasa Indonesia Keilmuan dalam menganalisiskesalahan EMOSI (Ejaan, Morfologi, dan Sistaksis) padapenulisan surat resmi di Universitas PGRI Wiranegara.Penelitian kualitatif ini menggunakan metode deskripstifanalitis. Data yang diambil berupa dokumen dari surat keluaratau surat resmi yang diambil dari BAAK sebagai pusatpenulisan dan pengarsipan surat resmi di Universitas PGRIWiranegara.Waktu yang digunakan dalam melakukanpenelitian ini adalah 4 bulan terhitung dari bulan Maretsampai dengan Agustus 2020. Kesalahan EMOSI dalampenulisan surat resmi di Universitas PGRI Wiranegaraterdapat pada kesalahan ejaan dalam penulisan tanda baca titi(.), tanda baca (,) tanda baca apostrof (‘), tanda petik dua(“...”), huruf kapital. Kesalan pada Morfologi terdapat padapenggunaan kosa kata baku, kata depan (di), dan padasintaksis terdapat pada kalimat fragmentasi. Adapun faktoryang memengaruhi kesalahan EMOSI dalam penulisan suratresmi di Universitas PGRI Wiranegara adalahketidaksengajaan dalam mengetik surat (lupa), kurangnyapemahaman penggunaan ejaan dan kosa kata bahasa Indonesiayang baik dan benar, kurangnya sosialisasi dalam penggunaanPedoman Umum Ejaan Bahasa Indonesia. Kesalahanberbahasa dalam surat resmi dapat mengakibatkan tidaktercapainya tujuan dari pesan atau informasi yang ingindisampaikan oleh penutur atau pengirim surat. Sehinggapentingnya memahami penggunaan bahasa Indonesia yangbaik dan benar dalam bahasa tulis maupun lisan sangatdiperlukan.
Kode Etik Pendidikan dalam Perspektif Islam
Authors: Anggra Uki Pradana  , Zahratul Aini Alifiah
Published: March 2022

kode etik psikologi adalah seperangkat nilai-nilai untuk ditaati dan dijalankan dengan sebaik-baiknya dalam melaksanakan kegiatan sebagai psikolog dan ilmuwan psikologi di Indonesia. Islam memandang nama sebagai suatu yang sangat penting. Nama identik dengan terminology dan terminolog equvalen dengan konsep, sedangkan konsep produk penting dari akal budi manusia. Dengan demikian menambahkan nama “islami” dibelakang kata kode etik psikologi berarti bahwa “kode etik psikologi islam” mempunyai dasar nilai yang berbeda dengan kode etik psikologi pada umumnya. Pendekatan akhlak dalam islam amat menekankan kepada penanaman aqidah atau rohani. Ini karana, aqidah merupakan teras Islam yang utama. Kepentingan aqidah dalam Islam dapat dilihat pada ayat-ayat al-Quran dan Hadist yang banyak mengaitkan pembentukan akhlak dengan aqidah atau iman. Dalam sejarah pemikiran para Ulama dalam pendidikan Islam, banyak ditemukan khazanah mutiara pemikiran dalam ranah kode etik pendidik. Dimana kode etik ini di rumuskan oleh para Ulama pemikir pendidikan Islam untuk dijadikan pegangan bagi pendidik pada waktu itu. Diharapkan ketika pendidik menerapkan norma-norma tersebut akan dapat menjalankan profesinya dengan baik. Sehingga marwah pendidik akan tetap bisa terjaga dalam masyarakat, karena mereka memegang kode etik pendidik dalam perspektif Islam. Ada hal menarik terkait dengan Kode Etik Pendidik dalam Islam. Karena dia dapat dijadikan sebagai pegangan norma yang harus dipatuhi oleh setiap pendidik. Hal ini menunjukan bahwa posisi pendidik begitu sangat penting sehingga ulama memberikan batasan kode etik lebih banyak dibandingkan dengan peserta didik. Penelitian ini menggunakan metode studi pustaka (library research).
Pengaruh Kearifan Lokal terhadap Penerapan Sanksi Hukum Adat Atas Tindak Pidana yang Diatur oleh KUHP Terhadap Pelaku
Authors: Kuswicaksono Maulia
Published: March 2022

Kearifan lokal suatu daerah pada dasarnya tidak dapat dilepaskan dengan pemeliharaan adat istiadat masyarakat, dimana pemangku Adat atau Kepala Adat adalah yang memiliki otoritas dan diberi wewenang (tidak tertulis) oleh masyarakat adat untuk menjaga dan melindungi adat istiadatnya. Dalam sistem hukum pidana di Indonesia, hukum pidana adat adalah sumber penemuan hukum yang keberadaannya masih sangat diakui. Penelitian ini bertujuan untuk mengetahui pengaruh kearifan lokal terhadap sanksi hukum adat atas tindak pidana yang diatur oleh KUHP Terhadap perilaku. Dengan menggunakan metode penelitian deskriptif analitik yaitu analisis data penelitian dilakukan pada awalnya melalui data kepustakaan.  Diperoleh hasil bahwasannya Eksistensi sanksi pidana adat dalam penyelesaian tindak pidana umum di Indonesia pada dasrnya masih tetap ada dan msih berlaku dan di beberapa daerah penerapan  pidana adat menjadi alternatif dalam penyelesaian tindak pidana umum yang diatur dan diancam sebagaimana diatur dalam Kitab Undang-Undang  Hukum Pidana (KUHP), kemudian Sanksi pidana adat senyatanya  diakui  oleh Lembaga Peradilan, dimana terhadap penjatuhan pidana adat sebagai reaksi adat  kepada pelaku  yang  saat diajukan ke persidangkan guna meminta pertanggungan jawab secara pidana menurut KUHP juga tidak dapat diterima (Niet Ontvakelijk Verklaard).
The Impact of Operating Lease Capitalization on Financial Statements in Indonesia
Authors: Anggraini Lisa , Mashuri Ayunita Ajengtiyas Saputri , Ermaya Husnah Nur Laela
Published: March 2022

PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, namely recording their rental activities as capital leases. This study aims to determine the impact of operating lease capitalization on financial statements. This research is a type of quantitative research using secondary data in the form of annual reports and company financial statements. The object of this research is a company listed on the Indonesia Stock Exchange for the period 2018-2019 which discloses the value of future minimum lease payments on operating leases in the financial statements. Data analysis methods include descriptive statistical testing and Wilcoxon signed-rank test. The results show that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. Also, empirical evidence shows that there are tax savings from operating lease capitalization
Gambaran Keterlibatan Orang Tua Penyintas Covid-19 dalam Mempersiapkan Adaptasi Anak Sekolah Dasar pada Pembelajaran Tatap Muka
Authors: Umah Najla Tiara , Cahyono Rudi
Published: March 2022

Pembelajaran Tatap Muka (PTM) bagi siswa pendidikan dasar memiliki tantangan tersendiri dalam pelaksanaannya, terlebih kasus penyebaran virus COVID-19 di jenjang pendidikan dasar yang cukup tinggi. Keterlibatan orang tua sangat berperan dalam mempersiapkan adaptasi anak sekolah dasar menghadapi PTM. Penelitian ini bertujuan mengetahui gambaran keterlibatan orang tua penyintas COVID-19 dalam mempersiapkan adaptasi anak sekolah dasar pada pembelajaran tatap muka dengan melihat bagaimana bentuk keterlibatan serta faktor yang mempengaruhinya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Hasil penelitian menunjukkan tiga subjek penelitian menunjukkan keterlibatan di rumah dengan memberi edukasi mengenai bahaya virus COVID-19 dengan cara mengaitkan pengalaman sebelumnya, memperhatikan aspek kesehatan keluarga, dan berkomunikasi lebih intens kepada anak. Keterlibatan di sekolah ditunjukkan dengan menghadiri pertemuan wali murid, memberikan saran kepada sekolah terkait persiapan PTM di sekolah, memastikan kesiapan sekolah dengan mendatangi sekolah secara langsung, dan berkomunikasi dengan pihak sekolah. Faktor yang mempengaruhi ialah keyakinan orang tua yang didasarkan pada pengalaman terjangkit COVID-19 seperti rasa khawatir berlebih, pemahaman peran sebagai orang tua, dan keyakinan dapat membantu anak. Faktor lain yaitu persepsi orang tua dari lingkungan sekitarnya seperti dari sekolah berupa adanya regulasi khusus pelaksanaan PTM, sarana prasarana penunjang protokol kesehatan, pemberian sosialisasi vaksinasi, dan dukungan guru maupun orang tua sesama penyintas
Dificuldades de aprendizagem de matemática de alunos do 9º ano do ensino fundamental: perspectivas para superação
Authors: Da Cruz Silva Maria do Socorro Lucinio , Darsie Marta Maria Pontin
Published: March 2022

Apresentamos neste trabalho a proposta de uma pesquisa de mestrado desenvolvida junto ao Programa de Pós-Graduação em Educação da Universidade Federal de Mato Grosso (UFMT) na linha de Educação em Ciências e Matemática. Investigaremos em quais concepções e práticas de ensino e aprendizagem os professores de matemática do 9º ano do ensino fundamental se ancoram para realizar suas ações metodológicas na superação das dificuldades de aprendizagem em matemática dos alunos. Nosso foco será o campo das defasagens escolares, não incluindo, para esta pesquisa, as dificuldades apontadas por questões neurológicas. O contexto da investigação serão três escolas da rede pública estadual de ensino de Cuiabá que participam do projeto Observatório da Educação com Foco em Iniciação às Ciências e Matemática, desenvolvido em rede pelas instituições de ensino UFMT/Cuiabá, UNEMAT/Barra do Bugres e UNESP/Ilha Solteira, no período de 2011 a 2014. Os sujeitos dessa investigação serão os professores matemáticos do 9º ano do ensino fundamental das três escolas aqui referidas, graduandos do curso de Licenciatura Plena em Matemática da UFMT (bolsistas do projeto Observatório da Educação), que atuam como monitores junto aos alunos com dificuldades de aprendizagem em matemática dessas escolas, e os alunos que foram caracterizados como “alunos com dificuldades”. Utilizaremos, como metodologia de investigação, a pesquisa qualitativa de cunho interpretativo. Para a coleta de dados, faremos uso de questionários, observações, análise documental e entrevistas junto aos sujeitos envolvidos. A análise dos dados se pautará nos resultados das intervenções pedagógicas feitas tanto pelos professores das escolas quanto pelos graduandos do Observatório da Educação para enfrentamento e superação das dificuldades dos alunos.
Peran Roh Kudus yang Kurang Dikenali: Studi Kasus Dua Narasi dalam Kisah Para Rasul 8
Authors: Chandra Robby Igusti
Published: March 2022

Many studies on the Book of Acts chapter 8 focus on two kinds of baptism, or the Samaritans as the receivers of the Gospel. Further, some works even point out that the text is a part of oral tradition concerning the role of the Apostle Philips. This study explores the message of Acts 8 mainly through the relation between the two narratives in it, and with the whole message of the Book of Acts mainly chapter 1, 2, and 10.  By using narrative analysis, the result shows that Act 8 actually teaches that, the role of the Holy Spirit to reconcile and unite the believers who have different identities although they have been mentally separated for centuries.  The fact that, 300 years later, the residu of the conflict have resurrected and many Samaritans were killed shows that there is an unfinished task in Christianity, that is to be more sensitive to the Holy Spirit’s role and intention to make them experiencing conflict resolution and new social relation.AbstrakBerbagai penafsir umumnya meneliti Kisah Rasul 8 dengan menyoroti adanya dua jenis baptisan, atau kekhasan orang Samaria sebagai penerima Injil dan orang yang dibaptis, bahkan, ada yang menunjukkan teks ini sebagai bagian tradisi lisan mengenai peran Filipus. Tulisan ini menelusuri pesan Kisah Rasul 8 dengan mengkaji hubungan antara dua narasi di dalamnya, juga hubungannya dengan bagian lain dari Kisah Rasul khususnya, pasal 1, 2, dan 10. Hasilnya menunjukkan bahwa, bila dilihat dari kaitan dengan keseluruhan pesan Kisah Rasul, maka inti Kisah Rasul 8 sebenarnya mengajarkan peran Roh Kudus untuk menolong orang-orang percaya yang berbeda identitas dalam menjalani penyatuan dan rekonsiliasi walau secara mental mereka sudah terpisah selama beberapa generasi. Bahwa, 300 tahun kemudian residu konflik tersebut muncul kembali dalam kekristenan sehingga antara lain membuat orang Samaria ditumpas menunjukkan adanya pekerjaan rumah yang belum selesai di dalam hidup Kekristenan yaitu, perlunya peningkatan pemahaman dan kepekaan akan peran  Roh Kudus sebagai pendamai dan pembentuk relasi sosial yang baru dalam situasi pemisahan dan konflik antar orang-orang percaya.
Keadilan, Penghukuman, Pengharapan: Kontribusi Teologis Kitab Mikha bagi Umat
Authors: Lili Lili , Yanti Maria Evvy
Published: March 2022

A life that upholds obedience to God will create individuals who have integrity in moral practice according to His will. But this is faced with a situation of the times that shows the disobedience committed by the group that inamanahkan become the enforcer of the truth. The hope of the people is expressed through the truth and justice of the leaders accompanied by condemnation for their perversion of behavior. The situation of life that occurred was the same as that experienced by the Israelites at the time of the preaching of the book of Micah. This study aims to analyze the theological message of the book of Micah which is loaded with the teachings of behavior to exercise obedience and diligence on God's will in the midst of the punishment experienced by the people. In addition, the narrative written in the book of Micah is very interesting because in the midst of god's condemnation    bestows salvation for the people. The method used in this study is qualitative by applying descriptive methods through historical analysis of the social situation of the text. This research shows that people's practices of life are centered on obedience to teach God's truths that occur in the lives of people
Kajian Teologis terhadap Pengaruh Postmodernisme dalam Gereja
Authors: Pasang Agustina
Published: March 2022

The birth of the era of Postmodernism marked the end of the modern era and at the same time rejecting all modern thought because it was considered old fashioned and incompatible with today’s developments. The spirit of the era of Postmodernism is marked by progress in all areas of human life, both technology, science, as well as philosophy, theology and religion. The purpose of this paper is to understand the theological study of Postmodernism and its impact on the church. This research uses a descriptive research method with a literature review approach, namely finding facts with the right interpretation of various literatures and the results of research needed in writing the existing topic from various literatures and the results of a research needed in writing the spelling of exciting topic. Conclusion: Postmodernism poses a serious threat to the church because it adheres to the principle that truth is subjective and determined by individuals which is a person’s personal right, there is no absolute and final truth because everything is relative, meaning that the Word of God is no longer absolute truth and Jesus is not the only truth, only Saviour. This means that Postmodernism is contrary to the Bible which is a source of teaching for Christianity
Peran Strategis Kepemimpinan Pastoral di Masa Transisi: Kajian Eksegesis Titus 2:15
Authors: Jatmiko Bakhoh , Saputri Natalia Mega
Published: March 2022

Keberadaan seorang pemimpin dalam sebuah lembaga maupun organisasi merupakan hal yang tidak langgeng. Setiap lembaga dan organisasi, termasuk gereja sebagai lembaga pelayanan akan memasuki periode transisi pada suatu tahap tertentu baik secara alami maupun karena faktor khusus. Suksesi kepemimpinan menjadi momentum menjanjikan sekaligus beresiko. Kiprah dan peran suksesor akan menentukan maju atau mundurnya sebuah lembaga.  Analisis terhadap teks Titus 2:15 dilakukan untuk menemukan peran-peran kunci yang harus dimiliki seorang pemimpin dalam momentum transisi terjadi dalam sebuah pelayanan. Kajian ini merupakan riset deskriptif kualitatif dengan pendekatan eksegetikal terhadap teks yang diamati. Penulis juga menggunakan berbagai kajian literatur untuk mendukung pembahasan. Dalam hal ini ditemukan peran strategis kunci pemimpin di masa transisi, yaitu: pemimpin sebagai pengajar, pemimpin sebagai konselor, dan pemimpin sebagai pembawa pengaruh.
PROTOTYPE SISTEM PENDETEKSI BANJIR MENGGUNAKAN NODEMCU DAN PROTOKOL MQTT BERBASIS INTERNET OF THINGS
Authors: Sutarti Sutarti , Anharudin Anharudin , Rosadi Syukron
Published: March 2022

Flood disasters that often occur around the Pamarayan Dam were caused by heavy rainfall and the flow of river water in the Lebak and Bogor areas, causing the overflow of the water discharge in the dam. In addition to causing property losses, floods can also cause casualties. Therefore we need a flood detection and warning system to avoid casualties and minimize material and psychological losses. The system was built using the Internet of Things and the Message Queue Telemetry Transport (MQTT) protocol. This flood detection system is also designed to be able to deliver warnings quickly and with wide coverage. This flood detection system uses ultrasonic sensors, NodeMCU, LED, and buzzer. The ultrasonic sensor is used to measure the water level which data can be read by the NodeMCU as a data transmission medium from the sensor to the MQTT server. With this system, the water level can be monitored via the cayenne and send notifications to telegram. The LED will be green if the water is in Safe status, yellow if the alert status, and red if the danger status is accompanied by a warning alarm.
Enhancement of Human Sensory and Motor Skills using Collaboration of Eye - Ear Focus and Body - Arm - Hand Gesture in No-Touch 3D Interactive Aircraft Game
Authors: Infantono A , Ferdiana R , Hartanto H , Zurianto B
Published: March 2022

Nowadays, human sensory and motor skills enhancement is very important to be alert from the effect of the Society 5.0 era. We propose the novel approach to enhance human sensory and motor skills using collaboration of senses focus and body parts gesture in no-touch3D interactive aircraft game. A player interacts with a virtual display using gestures of his body, arm, hand, or collaboration of them as a controller to engage in a 3D game. This game is based on an aircraft education theme. By sweeping the hand to the left or right, a player can select one of many different aircraft models according to its specification and performance are shown on the screen based on the estimation of his current skill. The mission is to control aircraft avoiding the random balls attack to prevent a collision. Hand and arm are positioned above a leap motion sensor and in front of a camera. The body, arm, and hand gesture directions are to forward or backward from the screen to the right or left, and also to up or down freely. This system is developed by using Unity 3D, OpenCV, and Python. Many skills are possible to be improved, e.g., motivation, discipline, safety awareness, endurance management, strategy, precision, intelligence, creativity, reliability, toughness, and vision. This project has been tested in the Air Force Museum of Dirgantara Mandala involving more than 1000 visitors as testing participants, and they all feel satisfied. The score is calculated by time in second. The results show endurance time is 32% (<60 s), 31% (<120 s), 25% (<160 s), and 12 % (180 s) of the total300 seconds of the game
Pain experienced by patient during epidural insertion using 16-gauge versus 18-gauge epidural needles
Authors: Alam Tanveer , Qureshi Rabeea Sajid , Saad-Ur-Rehman
Published: March 2022

Objective: To compare the intensity of insertion-site pain between epidural catheterisation with 16-gauge needle and with 18-gauge needle at various time points, and the number of attempts taken to locate the epidural space while using either of the needles.
Method: The single-blind prospective study was conducted from August 2019 to January 2020 at the Shaukat Khanum Memorial Cancer Hospital and Research Centre, Lahore, Pakistan, and comprised adult patients of either gender with American Society of Anaesthesiologist grade I-III status requiring thoracic epidural for elective abdominal procedures. The patients were divided into two groups using simple randomised sampling into group A receiving 16-gauge and group B receiving 18-gauge epidural. The intensity of insertion-site pain was noted at the time of insertion, at 24 hours and one week after the insertion. The number of attempts taken to locate the epidural space was also noted for the 2 groups. Data was analysed using SPSS 23.
Results: Of the 135 patients enrolled, 126(93.3%) completed the study. There were 63(50%) subjects in group A; 30(47.6%) males, 33(52.3%) females, overall mean age 46.81±10.94. The remaining 63(50%) subjects were in group B; 22(34.9%) males, 41(65%) females, overall mean age 44.89±11.10 (p>0.05). Pain scores did not differ significantly on comparative analysis between groups (p>0.05). Similarly, number of patients requiring 2 or more attempts for successful epidural catheter insertion was not significantly different between the groups (p>0.05).
Conclusion: The difference in pain scores or number of attempts for 16-guage or 18-guage groups were not significant.
The need to establish a national vascular surgery registry
Authors: Siddiqui Mishal Shan , Khalid Saad , Berlas Fahad Tariq
Published: March 2022

Madam, The integration of information technology (IT) in healthcare and data has resulted in significant medical research advancement. The International Consortium of Vascular Registries is one such example where registries from several countries contribute to the development in vascular surgery via cross-border collaborations.1 Similar successful examples from other fields include the Karachi Cancer registry and Pakistan National joint Registry in our country. 2-3 While Pakistan bears a high burden of vascular diseases, the centres offering state-of-the-art services are limited.4 The lack of accurate statistics makes it more challenging to predict the disease course and its relationship with geography, its complications, and outcomes. Inadequacy of follow-up and poor reporting of patients’ functional status also become barriers to optimal care.
The utilisation of a Vascular Registry can gather information regarding all such variables. It makes it possible to analyse data in a large patient population by collecting prospective data routinely.5 This is of great importance in improving the standards of vascular surgery at a national level. Even with long-term follow-up, future studies miss rare incidences and other critical information. However, scientific analysis is more feasible in sufficiently large data sets, such as those found in registries. Such datasets can also be utilised to generate new hypotheses and design more impactful studies.5,6
However, the trend of manual data entry and limited reliance on IT provide a setback to registry development in our country. This adversely affects data quality, and essential information may go missing. There is an intra- and inter-hospital lack of uniformity in reporting, and thus, the development of standardised guidelines becomes pertinent. The digitalisation of information via establishing a national registry will surely aid in this process. This process seems more feasible with the use of computerised national identity cards which are being widely used in patient registrations in major hospitals. Maintaining files in both hard and soft copies is time-consuming until a complete transition to electronic data storage is possible. This calls for taking up the task of computerisation at a rapid pace. A robust software system needs to be used that is user-friendly and poses no threats of security breach.
We believe that a collaborative effort by the community's vascular surgeons to build a national registry will result in data centralisation and help in managing resources and improve the quality of care.
--Continue
Peran Fintech Syari’ah Dalam Meningkatkan Profit UMKM Cathering Nuryayoh yang Terdampak Pandemi Covid-19 di Vila Citra Bantarjati
Authors: Dhiyaulhuda Salma , Nawawi Kholil , Arif Suyudi
Published: March 2022

Covid-19 pandemic has made MSME actors experience a decrease in income turnover, so the emergence of this study aims to explain the strategies that can be carried out by MSMEs in Bogor City in increasing income during the covid-19 pandemic. This study also explains the role of Islamic fintech in helping MSMEs to increase their income. This study uses qualitative methods with data collection techniques in the form of interviews, and documentation. The primary data in this study were Mr. Robby as the Head of the Manager of the Muslim Cares Application and Mrs. Nuryayoh as the owner of the Catering. The results of the study stated that the role of Islamic fintech, namely the Muslim Peduli application, was able to help increase the profit of MSMEs catering to Nuryayoh during the COVID-19 pandemic by collaborating with the blessing menu feature in the Muslim Peduli application.

Keywords: Syari'ah Fintech, Covid-19 Pandemic, Profit, and MSME
Pengaruh Ukuran Perusahaan terhadap Restatement Laporan Keuangan Dengan Corporate Governance sebagai Variabel Moderasi
Authors: Oba Roswita Rivernal , Wardhani Devi Kusuma
Published: March 2022

Research aims to determine the effect of company size on the restatement of financial statements with corporate governance as a moderation variable. The population in this case of the study was a manufacturing company registered with the IDX during the period of 2016 to 2020. The determination of samples in this study is based on nonprobability sampling methods with purposive sampling techniques. This research uses logistic regression analysis techniques. The results of this study found that the size of the company had no effect on the restatement of financial statements and corporate governance could not weaken the positive influence of the company's size on the restatement of financial statements.

Keywords: Company size, Restatement financial statements, Corporate Governance
Strategi Optimalisasi Baitul Mal Dalam Meningkatkan Financial Inclusion di Kota Medan
Authors: Ramadani Purnama , Batubara Marwan , Sari Sembiring  Gita Kurnia , Putri Malau Sallimah Ika , Dalimunthe Arpin , Ariza Rizky Ananda
Published: March 2022

Accelerating economic growth is a necessary condition for improving people's quality of life. Accelerating economic growth requires maximizing the financial sector's contribution through providing financial services to the largest potential public and enterprises, such as UMKM. That is, as part of measures to improve public welfare, efforts should be undertaken to boost the financial sector's role in the economy. Any initiative aiming at removing all price and non-price barriers to people's access to financial services is referred to as financial inclusion. BMT is a simple and cost-effective way for a company to reach the bottom layer and for a microfinance institution to meet the demand for loanable money (loan).

Keywoard : Economic Growth, Financial Inclusion, UMKM, Baitul Maal Wat Tamwil (BMT)Medan City
Analisis Kasus Gagal Bayar Klaim Nasabah Dalam Perusahaan Asuransi Jiwasraya
Authors: Batubara Marwan , Ramadani Purnama , Fachrina Rifka , Putri Indry Anggraini , Prayoga Feri
Published: March 2022

Seeing the 160 years of Jiwasraya's role in the insurance industry does not reflect the condition of SOEs in serious conflicts. Theoretically, all the principles of supervision and reporting, and corporate governance are carried out well by this company. The outstanding performance and achievements of the Jiwasraya Insurance Company have led Jiwasraya to receive several prestigious awards. However, it turns out that this well-known company has a problem that has shocked the masses. This research was conducted using qualitative research methods with a descriptive approach. The researcher chose to use qualitative research methods to determine how to find, collect, process and analyze survey data. In the long term, the JS Saving Plan product poses a risk to the Jiwasraya company, as evidenced by Jiwasraya's $32.89 billion arrears in payments to Jiwasraya's JS Saving Plan product customers. Another thing about Jiwasraya's stock investment in risky companies is the previous losses due to defaults that have not been thoroughly researched and assessed. The role of OJK in settling PT Jiwasraya's unpaid insurance claims. The Financial Services Authority (OJK), as a regulator and supervisor of financial service institutions in Indonesia, is of course obliged to play a role in situations where banking and non-banking financial service institutions in Indonesia are in conflict

Keyword : Strategy, customers, insurance claims.
Effect of carbon emissions disclosure & CSR theme on firm value with firm reputation as moderating variable
Authors: Meyliana Meyliana , Sudibyo Yvonne Augustine
Published: March 2022

The purpose of this study is to examine the effect of carbon emissions disclosure and CSR themes disclosure on firm value as measured by price to book value ratio (PBV). Furthermore, this study also investigates the magnitude of a firm reputation as a moderating variable of relationship between these factors. This study uses a quantitative descriptive approach to provide evidence of the effect of carbon disclosure and CSR themes on firm value. The findings show carbon emission disclosure affects firm value while CSR themes disclosure does not. Testing with the moderating variable of firm reputation produces a sig value greater than 0.05. This indicates that firm reputation is not a moderating variable for the relationship between CSR themes disclosure and carbon emissions disclosure on firm value.
Intellektual kompetensiyaning tarkibiy tuzilishi
Authors: Qurbanov Abror
Published: March 2022

Ushbu maqolada intellektual kompetensiyaning tuzilish tarkibi, intellektual kompetensiya motivatsion, kognitiv va metakognitiv komponentlari ochib berilgan. Ushbu ishlarda ta'limda kompetensiyaga asoslangan yondashuv kasbiy va umumiy, intellektual rivojlanish g‘oyalarini o‘z ichiga olganligi va kompetensiyalar an'anaviy bilimlarni, shuningdek, umumiy ta'lim, intellektual, kommunikativ, ijodiy, o‘zaro bog‘liqliklarni o‘zida mujassam etgan o‘zaro bog‘liqlik va metasubyekt shakllari yoritilgan.
DIGITAL LITERACY IN MINIMIZING THE SPREAD OF HOAX NEWS
Authors: Marlina Marlina , Desiana Desiana , Fitri Sari , Ar Rahmah Rizka , Gafur Marzuki Abdul
Published: March 2022

The availability of diverse information and easy access in the digital era has a negative side to the acceptance and review of information by the public. The availability of information that everyone wants makes a weakness, namely the number of hoax news present against the existing news. Departing from the above, the purpose of researching digital skills which will be an effort to suppress the rate of spread of hoax news that is widely circulated among internet-based media users, especially to students of MAN 1 Panyabungan. This study uses in-depth interviews with MAN 1 Panyabungan students and observations on their social media. This activity involved 20 students from Class XI. The results obtained from this study are 7 students based on the results of interviews and categorized as having high digital skills will be more introspective in carrying out news sharing activities by reading and re-checking the validity of the news received, 6 students prefer to directly share news without doing crosschecks. On the content and sources of news and the rest of the students chose to be indifferent to the activities of re-sharing the news they found. In this study, the level of awareness of MAN 1 Panyabungan students began to spread at the developing stage towards caring for news because of awareness of literacy and digital skills
COMPARING ANTIBODY TITERS AFTER VACCINATION IN DOGS USING ELISA READER WITH IMAGE PROCESSING TECHNIQUES
Authors: SANTOSO KOEKOEH , KHOIRIYAH HEROWATI ULFATIN , WIDYA LUKMAN DENNY , MURTINI SRI , ANINDITA ROTINSULU DORDIA , TARIGAN RONALD
Published: March 2022

Rabies is a zoonotic diseases that is caused by a virus of the genus Lyssa virus that attacks the central nervous system (CNS) and is transmitted through the bite of Rabies Transmitting Animals, especially dogs. Rabies can be prevented but is always fatal in humans if it infects the Central Nervous System (CNS). Vaccination has been used as one of the rabies prevention programs. A total of 83 samples were tested using Indirect ELISA (Enzyme-Linked Immunosorbent Assay) to identify antibody titers after rabies vaccination. Antibody titer correlated with absorbance value and concentration of standard solution. The absorbance value was read by ELISA reader and desktop scanner. The absorbance values were read at 450 nm and 620 nm as a reference using an ELISA reader and images from a desktop scanner were processed using the ImageJ application. The purpose of this study was to compare the obtained results using an ELISA reader as the gold standard and scanner images processed using ImageJ including sensitivity, specificity, and accuracy. There is no significant difference between the ELISA reader as the gold standard and alternative test equipment. The desktop scanner has a sensitivity of 97%, a specificity of 88.8% and an accuracy of 96%. The absorbance measurement method using an ELISA reader is expensive and difficult relatively to carry out in a laboratory with minimum financial support so that the image from desktop scanner processed using the ImageJ application is expected to be an alternative choice for an ELISA (Enzyme-Linked Immunosorbent Assay).
Mapping and Analysis of Standard Indonesian Pronunciation Errors by Using the Bigram Method
Authors: Erwina Emmy , Tommy Tommy , Mayasari Mayasari
Published: March 2022

Indonesian language is increasingly being ignored, even the mass media often find the use of non-standard language, so there is a uniformity in the use of words that often appear in scientific articles, especially those Indonesian. The uniformity of Indonesian pronunciation certainly confuses the general public, for example: television news viewers and radio listeners, to distinguish between standard and non-standard forms. The non-uniformity of Indonesian pronunciation often occurs in official situations such as official speeches or presentations. Based on this phenomenon, this study aims to conduct an analysis and mapping study of standard pronunciation errors that arise in several public services and develops application tools as automatically tool that can detect errors from the use of standard words obtained from voice recording results in the form of vowel errors, diphthongs and consonants by implementing the bigram method. This research was conducted by collecting voice recordings of conversations, speeches, public speaking and other recordings deemed necessary, then continued with standard pronunciation errors analysis and mapping of these errors using a tool that applied the Bigram technique. Based on statistical information obtained from the detection and correction process that has been carried out, it can be obtained a mapping of the error types in the use of Indonesian standard that often occur in public service environment. The results of the mapping and statistical information obtained are used as the basis for developing programs that aim to improve the quality of the use Indonesian standard in the form of FGDs, socialization and counseling. The study result indicate the standard of pronunciation errors that occur in various circles including presenters and lecturers, then the results of data analysis are described in the form of tables and diagrams so it is seen the percentage of errors that occur
A DESCRIPTIVE AND CRITICAL EVALUATION OF TEACHING APPROACH AND TECHNIQUES ON TEACHINGLEXICAL PHRASES IN A VIDEO LESSON
Authors: Majeed Hama Farhad , Taib Rashid Bahra , Wijirahayu Suciana
Published: March 2022

This paper presents and evaluates all the aspects of a video lesson on teaching lexical phrases. This is a story lesson which is taught by Tony as an ESL (English as a Second Language) teacher amongst twenty ESL upper-intermediate learners. The video lesson is taken from the book called “The Practice of English Language Teaching”. The purpose of the lesson is to describe feeling and speaking skills through lexical phrases. Another purpose of the lesson is to show the significance of “Rapport” as an important relationship between the teacher and learners in the lesson sequence. Additionally, this paper aims at assessing the approach, techniques, teaching aids, classroom activities descriptively and critically. The outcome of this paper is to show an excellent model lesson story and its aspects to ESL and EFL (English as a Foreign Language) teachers
INTENSITY OF THE VEINS OF PANCASILA
Authors: Arlis Arlis
Published: March 2022

The main issue is about the intensity of the veins of Pancasila. This is motivated by the ideal conditions of the Qur'an and Sunnah as a source of law in the state of Medina and the next period. These laws are intended for the benefit of all mankind in this world. But, Indonesia as a Muslim-majority country makes Pancasila a source of law. There are various views about Pancasila, like Hamka's view that discusses the veins of Pancasila. Interestingly Hamka mentioned that his opinion was in line with Sukarno's suggestion. The purpose of the study was to find out the intensity of the veins of Pancasila. A research method is normative of Islamic legal research, using primary legal materials with a qualitative analysis. Research result shows that the intensity of the veins of Pancasila is coherent with Islam and in line with the sources of the Qur'an and Sunnah. Only the Supreme Godhead is the vein of all precepts. The intensity of the veins of Pancasila is intended that the Supreme Divinity is fixed, will not be revoked, will not be disturbed, the true source, Islam, Allah as God and Muhammad as Messenger, a place of trust, preservation, backrest, place of dependability, purpose, nationality, and the causes of life and death
Telerehabilitation of a Patient Post-buttockectomy and Internal Hemipelvectomy Secondary to Pelvic Round Cell Sarcoma during the COVID-19 Pandemic: A Case Report
Authors: Dulawan Julie Julie Ann T. , Gabuya Mitchelle P. , Leochico Carl Froilan D.
Published: March 2022

Pelvic sarcomas are rare malignancies that can result in extensive surgeries involving bone and soft tissue resection, which can greatly improve with rehabilitation. However, due to the restrictions brought about by the COVID-19 pandemic, the rehabilitation of patients with pelvic sarcomas was affected. Limited information is also presented in the literature regarding the rehabilitation of patients with lower extremity surgeries undergoing telerehabilitation and during a pandemic. This study presents the rehabilitation process of a 43-year-old woman diagnosed with pelvic round cell sarcoma of the right gluteal area during the COVID-19 pandemic. The patient underwent wide excision, buttockectomy and internal hemipelvectomy, and we measured outcomes using the Tinetti assessment tool (TAT) and Lower Extremity Functional Scale (LEFS). A decreased risk of falls and improved functional performance were recorded using the TAT and LEFS respectively. Telerehabilitation was noted to have a good satisfaction rate among the patient and health workers.

Telerehabilitation may be an effective alternative to face-to-face therapy during the COVID-19 pandemic. More studies are needed to look into the conduct of telerehabilitation intervention among patients with bone and soft tissue surgeries.