bluuebunny/crossref_metadata_2025 huggingface dataset:
Management Approaches and Strategies by the Farmers to Cope Up with the Risk of Covid-19 Pandemic
Authors: Ashad Rahul , Roy Tuhin Narayan
Published: August 2023

This study was conducted under the department of Agricultural Economics, Uttar Banga Krishi Viswavidyalaya, Coochbehar, West Bengal, India during October, 2021 to January, 2022. The objective was aimed to evaluate the management approaches in relation to management principles for sustaining their farming during Covid-19 pandemic with a unique set of primary data (before, during and after of pandemic) collected in Jalpaiguri district, West Bengal, India. Tabular, multiple regression and Garrett ranking analysis were followed to obtain the results for interpretation.  Impact of the management approaches was reflected in positive net income (return-cost ratio around 1.09) in spite of variation in yield and price for two crops viz. paddy and wheat. Mobile phone was largely used for transaction. Multiple regression analysis predicted some independent variables responsible for low yield. The study, thus, showed the farmers’ managerial strategies  during pandemic  helped them to maintain livelihoods. Restriction in consumption, saving, entertainment, investment and other expenditures had been evident. Low risk enterprises like livestock and vegetables were followed to reduce risk.  Like a visionary manager, majority of the farmers (76%) prioritised (Garrett ranking) on more Govt. initiatives. Extent and variation of management principles (functions) viz. planning, organizing, leading and controlling, as followed by the farmers was also examined and found to be relevant. The study, thus, showed the managerial strategies and efficiency of farmer-manager during pandemic which helped the farmers’ to sustain livelihoods during pandemic.
Evaluation of Different Integrated Management Strategies against Thrips (Thysanoptera: Thripidae) on Mung Bean
Authors: Mim A. T. , Ali M. , Yasmin S.
Published: August 2023

The study was conducted in the experimental field of Sher-e-Bangla Agricultural University, Dhaka, Bangladesh during April‒June, 2021 to evaluate the effectiveness of integrated management approaches against thrips on mung bean. The treatments comprising seed treatment, blue sticky trap and bio-pesticides i.e. Tracer 45SC (Spinosad), Biotrin 0.5% AS, Ecomec 1.8EC or synthetic chemical insecticides i.e. Confidor 70 WG, Actara 25WG, Stargate 48SC, Novastar 56EC and an untreated control were evaluated against thrips. The efficacy of the integrated management packages differed significantly against the thrips species Megalurothrips usitatus and Thrips palmi. Among them, the integrated management approach comprising seed treatment+blue sticky trap+Stargate 48SC was the most effective and reduced the highest percent of total thrips population on top trifoliate leaves and terminal shoots (84.46% and 80.77%, respectively) at vegetative stage and on flower buds and flowers (81.26% and 80.54%, respectively) at reproductive stage of mung bean. The lowest flower bud and flower infestation (17.35% and 21.66%, respectively) and shedding (13.32% and 8.41%, respectively) and the highest number of pod (34.28 plant-1), pod length (9.29 cm), seed  (10.82 pod-1), 1000 seed weight (34.10 g) and yield (1642.19 kg ha-1) of mung bean was found in the integrated management package including seed treatment+blue sticky trap+Stargate 48SC followed by the management strategy comprising seed treatment+blue sticky trap+Confidor 70 WG and seed treatment+Blue sticky trap+Actara 25WG.
Phenotypic Stability Analysis in Brinjal Over Environments
Authors: Kumawat C. K. , Kulkarni G. U. , Sharma L. K. , Suchitra
Published: August 2023

The study was conducted during rabi-2021 (Jan, 2021–Feb, 2021) and late kharif (Sept, 2021–Feb, 2022) at JAU, Junagadh, Gujarat to study  the G×E interaction and stable genotype over environments (Seven parents (GJB-2, GJB-3, GRB-5, JBCL-10-12, JBCL-16-12, JBCL-17-01 and Swarna Mani Black SB) were intermated in full diallel fashion to obtain 42 hybrids (including reciprocals) , and evaluated in three environments viz., normal fertilizer (E1, 100:50:50 NPK, kg ha-1), at Vegetable research station, organic condition (E2, well rotten FYM+Vermicompost) and 25% high fertilizer dose (E3, 125: 62.5: 62.5 NPK, kg ha-1) at Instruction farm of Agronomy, JAU, Junagadh, Gujarat, India in Randomized Block Design (RBD) with three replications . The mean sum of squares due to genotype (G), environment (E), G×E interaction and E+(G×E) obtained significant for all the traits indicating that characters significantly interacted in different environments and environment created by different dose of fertilizer was justified. The environment index indicated that normal fertilizer environment was best suited for most of traits and organic environment suited for TSS content. Phenotypic stability analysis revealed that stable genotypes GRB-5 and GJB-2×GRB-5 and GRB-5×SB for days to first flowering, GJBH-4, GJB-2×SB, GJB-3×GJB-2 and SB×GJB-2 for days to first picking, SB×JBCL-16-12 for fruit girth, JBCL-17-01× GJB-2  for number of fruits plant-1 and GJB-3, GRB-5 and GJB-3×SB for TSS content over environments. GRB-5×JBCL-16-12 suitable for better environment for fruit yield plant-1. None of the parent and cross found stable for fruit yield plant-1 over environments suggested that environment difference was wider and genotypes stable for other traits can be used in future breeding programme for developing stable genotypes.
Serum Biochemical Profile of Captive Asian Elephants (Elephas maximus) in Tamil Nadu, India
Authors: Veeraselvam M. , Selvaraj P. , Kumar S. Senthil , Kumar A. Senthil , Senthilkumar T. M. A. , Priya R. Jyothi , Jayalakshmi K. , Yogeshpriya S.
Published: August 2023

The experiment was carried out in 46 apparently health captive elephants maintained in different parts of Tamil Nadu, India during the period from August 2020 to April 2021 to assess and evolve the baseline reference values for serum biochemical parameters in captive Asian elephants raised in the Tamil Nadu state of India.As part of the periodical health assessment, blood samples were collected from auricular vein for 46 apparently healthy captive Asian elephants maintained in Tamil Nadu, India. Biochemical analyses were performed using auto biochemical analyzer using commercial kits as per the recommendations of the manufacturer. The mean±SE, lower and upper value, 95% and 99% of confidence interval of the serum biochemistry parameters comprised of glucose, total protein, albumin, globulin, cholesterol, blood urea nitrogen (BUN), creatinine, total bilirubin, direct bilirubin, calcium, phosphorus, and magnesium, serum enzymes AST, ALT, ALP, CK, GGT and LDH were evaluated. The observed values were found to be within the normal ranges reported for the captive elephants and there were no significant differences observed between the age groups. These serum biochemical values would serve as baseline reference to evaluate the health and clinical conditions of captive elephant populations, as well as for planning health care measures in elephants of this region and adjoining areas.
Evaluation of F6 RILs for Drought Tolerance in Green Gram [Vigna radiata (L.)]
Authors: Kanavi M. S. P. , Somu G. , Marappa N. , Shashidhara K. S. , Nagesh N.
Published: August 2023

An experiment was conducted at the experimental plot of College of Agriculture, Hassan, Karnataka, India during summer, i.e. January–April, 2018 with an objective to screen F6 RILs for drought tolerance using Augmented Randomized Block Design with 152 RILs, two parental lines and 5 check entries under drought stress condition. Thes F6 RILs are derived from cross between drought tolerant line VGG10-010 and drought susceptible AKL-225. Drought condition was imposed by withholding irrigation 25 days after sowing. The experiment was conducted in summer season, there were no unpredicted rains during the entire cropping period, hence the drought condition was effectively imposed. Analysis of variance (ANOVA) revealed highly significant mean squares attributable to F6 RILs for all the traits under investigation. Mean squares attributable to ‘RILs vs check entries’ were significant for all the traits except for harvest index and relative water content. The results suggest significant differences among the F6 RILs. The RILs as a group differed significantly for all of the traits under investigation, similarly, check entries as group differed significantly for all the traits except for harvest index which revealed high significant differences among 152 F6 RILs for yield, yield component traits and also for drought tolerance traits. Assessment of genetic variability in RILs will help in identifying best transgressive RILs and will ultimately decide the success of plant breeding programmes. Selection among straight RILs is effective only if trait is controlled by higher heritability, hence assessment of genetic variability assumes lot of importance.
Residual Effect of Nitrogen and Micronutrient Management on Growth and Yield of Transplanted Mustard (Brassica juncea L.)
Authors: Patel Nirmala , Pramanik Kalipada , Bhaduri Debarati , Saren Binoy Kumar , Ghosh Pritam , Jaiswal D. K.
Published: August 2023

The field experiment was conducted during winter seasons (rabi) of October, 2019 to March, 2020 at Bhujabala, Rayagada in Odisha and October, 2020 to March, 2021 in the farmer’s field, Lephripara, Sundargarh in Odisha, India. The objective of the study was to find out residual effect of nitrogen and micronutrient managements applied in preceding rice crop on the growth and yield of transplanted mustard (Brassica juncea L.). Experiment was laid out in Factorial Randomized Block Design, treatments consist of three levels of nutrient management viz.; 80 kg N ha-1, 60 kg N ha-1+5 t FYM ha-1 and 40 kg N ha-1+10 t FYM ha-1 and six micronutrient managements, viz., Control, 0.5% zinc sulphate as foliar, 0.5% ferrous sulphate as foliar, 0.3% zinc sulphate as seed priming, 0.3% ferrous sulphate as seed priming, and 0.5% zinc sulphate as foliar+0.5% ferrous sulphate as foliar. Results revealed that among different levels of nitrogen management, application of 60 kg N ha-1+5 t FYM ha-1 perceived maximum growth parameters and yield attributes. Among micronutrient managements, most of the cases residual effect of foliar spraying of 0.5% zinc sulphate recorded better results in respect of growth parameters and yield attributes. Among micronutrient managements, foliar application of 0.5% ferrous sulphate (M3) perceived highest seed and stover yield during both the years of experiment. The combined application of 60 kg N ha-1+5 t FYM ha-1 (N2) along 0.5% zinc sulphate as foliar spray (M2) exhibited higher growth parameters.
LUBANG BIOPORI: SOLUSI BERKELANJUTAN DALAM MENGELOLA SAMPAH ORGANIK DI DESA NEGERI NGARIP
Authors: Eri Setiawan  , Netti Herawati  , Khoirin Nisa  , Saidi Subian , Ruby Tiryono
Published: August 2023

Dalam pengolahan sampah, masyarakat desa kebanyakan masih bertumpu pada unsur penimbunan sampah kemudian dilakukan pembuangan ke tempat pemrosesan akhir sampah. Selain itu, masih banyak masyarakat desa yang melakukan proses pembakaran sampah untuk mengurangi timbunan sampah yang dihasilkan. Akibatnya, terjadi peningkatan polusi udara dan tanah di lingkungan desa. Artikel yang berjudul “Lubang Biopori: Solusi Berkelanjutan Dalam Mengelola Sampah Organik di Desa Negeri Ngarip” membahas pemanfaatan lubang biopori sebagai solusi yang diterapkan oleh kelompok penulis dalam mengatasi permasalahan sampah di Desa Negeri Ngarip, Kecamatan Wonosobo, Kabupaten Tanggamus. Lubang biopori dapat membantu mengurangi sampah organik dengan cara menguraikan sampah organik dan mengubahnya menjadi pupuk kompos yang dapat dimanfaatkan oleh petani. Pendekatan dilakukan dalam dua tahapan yaitu pendekatan persuasif dengan melakukan sosialisasi guna memacu minat dan rasa ingin tahu masyarakat terkait lubang biopori serta pendekatan aksional dimana mahasiswa melakukan praktik pembuatan lubang biopori secara langsung. Hasil kegiatan adalah terpasangnya satu lubang biopori sebagai contoh untuk dimanfaatkan dan dikembangkan masyarakat, terciptanya pupuk organik padat yang dapat dimanfaatkan oleh petani, serta terbentuknya pola pikir baru dalam mengelola sampah, khususnya sampah organik.
PEMBERDAYAAN KELOMPOK WANITA USIA PRODUKTIF TENTANG PENTINGNYA TABLET TAMBAH DARAH SEBAGAI PENCEGAHAN ANEMIA SAAT MENSTRUASI DI DESA GEDUNG CAHAYA KUNINGAN KECAMATAN NGAMBUR KABUPATEN PESISIR BARAT LAMPUNG
Authors: Puspita Sari Ratna Dewi , Sutarto Sutarto , Utama Winda Trijayanthi
Published: August 2023

Indonesia memiliki permasalahan kesehatan berupa anemia yang paling banyak diderita oleh wanita usia produktif. Kejadian anemia pada wanita usia produktif setiap tahunya mengalami peningkatan. Salah satu penyebab anemia adalah kekurangan zat besi pada tubuh yang berpengaruh terhadap produksi sel darah merah terganggu. Kegiatan pengabdian ini berguna untuk meningkatkan pengetahuan dan keterampilan dalam pengelolaan anemia pada wanita usia produktif di tingkat masyarakat. Kegiatan ini terdiri dari penyuluhan dan pemberian informasi kepada wanita usia subur terkait pentingnya tablet tambah darah sebagai pencegahan anemia
International Law: Existence in International Dispute Settlement Efforts as a Symbol of Peace in the International Community
Authors: Firdaus. F M. Waritsul , Mardiah Radiyatam
Published: August 2023

The settlement of disputes has been a significant concern in the international community since the 20th century. In its early development, dispute resolution could be achieved either peacefully or through the use of force. However, with the growing awareness of the dangers of war and the advancement of weapon technology, the international community has increasingly recognized the importance of peaceful dispute resolution. In the dynamics of its development, international dispute resolution can be distinguished between legal and political disputes. The opinions of international law experts regarding this distinction vary. There is also a middle ground view that states every dispute has its own political and legal aspects. The development of peaceful dispute resolution has been taking place since the Hague Peace Conferences of 1899 and 1907. During these conferences, rules for peaceful dispute resolution between nations were established. International law also regulates the obligations of states to settle disputes peacefully, as stated in the UN Charter. Technological advancements and the existence of official rules from the UN have strengthened the presence of international law in maintaining international peace and security. The obligation of states to settle disputes peacefully and refrain from the use of force is a recognized principle in international law.
Pengaruh Hukum Adat dalam Pengaturan Pemerintahan Desa: Perspektif Normatif
Authors: Rahmasari Betha , Umami Afriza , Gautama Tirta
Published: August 2023

Pengaruh hukum adat dalam pemerintahan desa dari perspektif normatif dan tantangan harmonisasi dengan hukum positif melibatkan perbedaan sumber, asas, dan prosedur hukum. Tujuan dari tulisan ini mengetahui pengaruh hukum adat dalam pengaturan pemerintahan desa, dengan fokus pada perspektif normatif, analisis tantangan harmonisasi hukum adat dan hukum positif, serta memberikan wawasan dan rekomendasi kebijakan. Dengan menggunakan metode normatif. Tantangan juga mencakup pengetahuan terbatas aparat desa, perlindungan hak masyarakat adat, serta perubahan sosial, ekonomi, dan budaya terhadap hukum adat di desa. Untuk mencapai harmonisasi, langkah konkret yang diperlukan adalah peningkatan kesadaran dan pemahaman tentang hukum adat, pengakuan resmi terhadap hukum adat, harmonisasi ketentuan, mekanisme penyelesaian sengketa, penguatan kapasitas pemangku kepentingan, dan kolaborasi dengan masyarakat adat, pemerintah desa, lembaga hukum positif, dan akademisi. Pengakuan formal terhadap hukum adat menjadi kunci penting dalam pemerintahan desa, sementara kerjasama dan koordinasi antara semua pihak juga esensial untuk mencapai harmonisasi yang lebih baik. Penguatan kapasitas para pemangku kepentingan terkait hukum adat dan pemerintahan desa juga sangat diperlukan dalam mencapai keselarasan yang optimal.
binomio emociones-música
Authors: Lorenzo de Reizábal Margarita
Published: August 2023

Este estudio recoge el origen, la evolución histórica y los hallazgos y evidencias científicas de las investigaciones más relevantes de las últimas décadas sobre el binomio emociones-música. Se revisan las principales taxonomías de las emociones, previa aclaración y conceptualización del término emoción, matizando la diferencia con otros términos, como sentimiento y estado de ánimo. Este trabajo se focaliza específicamente en el análisis de las emociones inducidas a través de la música y las distintas teorías que históricamente subyacen a la atribución de significados a la música. También se da cuenta del debate, aún abierto, de si la música, efectivamente, evoca emociones o no, si son percibidas o sentidas, reales o atribuidas. Finalmente, se analizan los diversos problemas metodológicos que limitan la validez de muchas de las investigaciones realizadas y que han impedido que se puedan aplicar los hallazgos obtenidos a programas de intervención a través de la música en personas con disfunciones emocionales. A pesar de ser un campo de estudio de gran interés, especialmente para la psicología clínica y la cognición musical, y a pesar del gran avance en materia de neurociencia, todavía queda mucho camino por recorrer.
Del desencanto a la creatividad: revisiones historiográficas en torno a las primeras torres de la Ciudad de Buenos Aires (1957-1977)
Authors: Brandoni Ana
Published: August 2023

El propósito de este trabajo es explorar la construcción historiográfica sobre las primeras torres de la Ciudad de Buenos Aires (1957-1977), fundamentalmente para revisar un enfoque que las ha posicionado como una respuesta exclusiva, casi mecánica, a los condicionantes del mercado inmobiliario moderno. En una primera instancia, se abordarán los textos que han estudiado estos edificios, en los que prevalece mayormente una mirada “desencantada”. En la segunda parte, se estudiarán algunas de las torres de mayor repercusión en los medios especializados de la época, con el objetivo de reconocer la deliberada reelaboración de alternativas al "modelo" extranjero y poner en valor numerosas experimentaciones (formales, tecnológicas, estéticas, etc.). En pocas palabras, se buscará argumentar respecto al valor arquitectónico y urbano de las primeras torres de la Ciudad de Buenos Aires, a través de una visión alternativa a la construida hasta ahora por la historiografía.
Adverse childhood experiences and the nurse’s role in prevention - literature review
Authors: Kyvetou Maria , Michalopoulou Elena
Published: August 2023

Introduction: Adverse childhood experiences refer to traumatic events that a child may experience from birth to adulthood, such as abuse, physical or emotional neglect, and general family dysfunction (parental
imprisonment, parental mental illness, poverty, etc.). Research demonstrates that the accumulation of toxic stress from the above mentioned experiences and situations associated with various unhealthy behaviors and the manifestation of chronic health problems later adulthood.
Purpose: To highlight the nurses’ role in preventing the phenomenon of Childhood Adversities.
Methodology: This literature review included peer-reviewed articles and research papers published in English during the past five years with reference to Childhood Adversity found in databases such as Pubmed, Scopus and ScienceDirect.
Results: According to epidemiological data, the risk is not insignificant and negatively affects the development of children in their later life, as they become burdened both mentally and physically as adults. However,
Childhood Adversities, cause epigenetic changes in genes, by affecting brain function and acting as biological markers in descendants.
Conclusions: To break this vicious cycle, primary health care as well as other health care settings can help build resilient families and children. In this way, preventing the phenomenon, potential health problems
are reduced and health is improved. Thus, the nurse’s role regarding timely detection and management of Adversities experienced by children and families can have a profound effect on the prevention of Childhood
Adversities’.
New multi-energy sources coupling a low-temperature sustainable central heating system with a multifunctional relay energy station
Authors: Sun Fangtian , Zhao Xiaoqing , Xu Wanqing , Wang Zhicheng , Xie Yonghua
Published: August 2023

Due to short cost-effective heat transportation distance, the existing geothermal heating technologies cannot be used to develop the deep hydrothermal type geothermal fields situated far away from urban area. To solve the problem, a new multi-energy source coupling a low-temperature sustainable central heating system with a multifunctional relay energy station is put forward. As for the proposed central heating system, a compression heat pump integrated with a heat exchanger in the heating substation and a gas-fired water/lithium bromide single-effect absorption heat pump in the multifunctional relay energy station are used to lower return temperature of the primary network step by step. The proposed central heating system is analyzed by using thermodynamics and economics, and matching relationships between design temperature of return water and main line length of the primary network are discussed. The studied results indicate that, as for the proposed central heating system, the cost-effective main line length of the primary network can approach 33.8 km, and the optimal design return temperature of the primary network is 23 ℃. Besides, annual coefficient of performance and annual exergy efficiency of the proposed central heating system are about 3.01 and 42.7%, respectively.
Accuracy of predictive equations for resting energy expenditure estimation in mechanically ventilated Thai patients
Authors: Kongpolprom Napplika
Published: August 2023

Background:

Indirect calorimetry (IC) is the most precise approach for estimating calorie demand in critically ill patients. Despite this, owing to unaffordable devices, it is rarely used in practice. Predictive equations are the alternatives.

Objectives:

To assess the accuracy of 14 predictive resting energy expenditure(REE) equations in ventilated Thai patients.

Methods:

We compared the accuracy and agreement of 14 equations. The equations included the American College of Chest Physicians(ACCP) equation, Harris–Benedict equation(HBE), 1.2×HBE, 1.5×HBE, Mifflin–St. Jeor(MSJ), Ireton-Jones 1992 and 2002, Penn State 2003(HBE and MSJ) and 2010, Swinamer 1990, Faisy, Brandi 1999, and 25 kcal/kg equation. An equation was ascertained as accurate if the calculated values fell within ±10% of the measured REEs. Spearman correlation coefficient, Bland–Altman method, and intraclass correlation coefficient were used to analysis.

Results:

We obtained data from 24 ventilated patients undergoing REE measurement by IC. Fifty percent of them were male with a median age of 64.5 years, a median height of 160 cm, and a median body mass index of 22.95 kg/m2. The predictive precision of all equations was poor, with largely different accuracies from 6.7% to 48.1%. The most reliable equation was Penn State 2010. The ACCP, HBE, MSJ, and Penn State 2003(HBE) tended to underestimate calorie need. Contrastingly, the other equations tended to overestimate REEs. Despite a moderate degree of correlations, the Bland–Altman plots demonstrated clinically unacceptable discrepancies between measured REE and REE calculated by each equation.

Conclusions:

In ventilated Thai patients, there were no precise equations for determining REE.
Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi
Authors: Utami Ni Luh Putu Priska Sri , Supadmi Ni Luh
Published: August 2023

The research aims to examine the effect of understanding tax regulations, income levels, and tax sanctions on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. Data was collected in this study using a questionnaire and then disseminated in a hybrid way through survey methods. The sample is determined by nonprobability sampling technique using the accidental sampling method, with calculations using the slovin formula. This study uses multiple linear regression analysis. The results of the study prove that knowledge of tax laws, income levels, and tax sanctions contributes to individual taxpayer compliance. The implications of this research are able to explain the theoretical model of research variable values. The results of the theoretical model explain that the aspects that affect individual taxpayer compliance are caused by an understanding of tax regulations, income levels, and tax sanctions.Keywords: Compliance; Tax Regulations; Income; and Sanctions
Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan
Authors: Karya I Made Adi Saputra , Mimba Ni Putu Sri Harta
Published: August 2023

The research aims to obtain empirical evidence regarding the disclosure of Sustainability Reporting and Intellectual Capital on company value in the mining industry. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The sampling technique used was purposive sampling with a total of 32 observations during the study period. The data analysis technique used is multiple regression analysis. This study shows that Sustainability Reporting has a significant negative effect on firm value, while Intellectual Capital has a significant positive effect on firm value.Keywords : Company Value; Intellectual Capital; Sustainability Reporting.
Analisis Struktur Modal Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia
Authors: Wiguna Ketut Pradnyana , Yasa Gerianta Wirawan
Published: August 2023

The research aims to analyze the capital structure of the cigarette business listed on the IDX for 2016-2021 which is thought to be influenced by asset structure, liquidity and profitability. The population used is the cigarette business listed on the IDX for the 2016-2021 period with a sample determined using certain criteria (purposive sampling method) and obtained 5 issuers as the sample. Data analysis used multiple linear regression analysis techniques. The results of the study prove that asset structure has a positive impact, while liquidity and profitability have a negative impact on the capital structure of cigarette companies. This condition proves that a business when determining its capital structure pays attention to the profit it can generate, the ownership of fixed assets that can be used as collateral for debt, and the smoothness of paying short-term debt.

Keywords:Capital Structure; Asset Structure; Liquidity; Profitability
Big Five Personality Traits dan Skeptisisme Profesional Auditor
Authors: Saraswati Putu Bernika , Latrini Made Yenni
Published: August 2023

Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing questionnaires. The research sample is 55 auditors, determined by purposive sampling method. Data were analyzed using multiple linear analysis techniques. The results of the study prove that the traits of openness to experience, conscientiousness, extraversion, and agreeableness have a significant positive effect, while neuroticism has a significant negative effect on the auditor's professional skepticism.

Keywords: Professional Skepticism; Big Five Personalit; Auditor’s Personality Traits; Public Accounting Firm
Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor
Authors: Oktavia Ruwu Eva , Sujana I Ketut
Published: August 2023

The research aims to analyze the effect of love of money, religiosity, Machiavellian on auditors' ethical perceptions. The population and sample of this study are auditors who work in Public Accounting Firms in the city of Denpasar, Bali. This study used a saturated sample technique with a large number of samples used, namely 47 respondents. The data analysis technique used is multiple linear regression analysis. The results of the study show that the love of money has a positive effect on the auditor's ethical perceptions. This shows that the higher the love of money, the lower the auditor's ethical perception. Religiosity has a positive effect on the auditor's ethical perceptions. This shows that the higher the religiosity, the higher the auditor's ethical perception. Machiavellian has a positive effect on the auditor's ethical perceptions. This shows that the higher the Machiavellian, the lower the auditor's ethical perception.

Keywords: Auditor; Ethical Perception; Love Of Money; Machiavellian; Religiosity.
Likuiditas, Leverage, Profitabilitas, Penilaian Pasar, Firm Size dan Return Saham
Authors: Smarabhawa A. A. Gde Agung , Dwiana Putra I Made Pande
Published: August 2023

The research aims to obtain empirical evidence of the effect of financial ratios and firm size on stock returns. The research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Determination of the sample using nonprobability sampling with purposive sampling. The samples used were 24 companies. The total observation data for the 2018-2020 period is 72 observational data. Methods of data collection using non-participant observation. The analysis technique uses multiple linear regression analysis. Based on the results of the study, it shows that the liquidity ratio has a negative and significant effect, the leverage ratio has a negative and significant effect, the profitability ratio has a negative but not significant effect, the market appraisal ratio has a negative and significant effect, and firm size has a negative but not significant effect on stock returnsKeywords : Stock Seturns, Liquidity, Leverage, Profitability, Market Valuation
Restrukturisasi Kredit dan Kecukupan Modal: Apakah Mempengaruhi Likuiditas?
Authors: Widyastuti Shinta , Mariani Cindy
Published: August 2023

The COVID-19 pandemic has caused the banking sector to become one of the sectors experiencing problems due to the increasing number of non-performing loans and a decrease in the capital adequacy ratio. The purpose of this study was to determine the effect of credit restructuring, the effect of capital adequacy on bank liquidity moderated by bank size. The population in this study are Conventional Commercial Banks and Sharia Commercial Banks registered with the Financial Services Authority (OJK). The sample technique used was purposive sampling method and obtained 61 banks as samples. The analysis technique in this study uses Multiple Linear Regression Analysis with the STATA program. The results show that credit restructuring has a negative effect on banking liquidity, capital adequacy has a positive effect on banking liquidity, bank size weakens the effect of credit restructuring on banking liquidity, and bank size does not strengthen the effect of capital adequacy on banking liquidity.

Keywords: Loan Restructuring, Capital Adequacy, Liquidity, Bank Size
Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib
Authors: Prayoga I Kadek Cesin Dwi Murthi , Jati I Ketut
Published: August 2023

The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency.

Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance
Sistem Monitoring Temperatur Suhu Menggunakan Metode Message Queue Telemetry Transport (MQTT)
Authors: Jaya Gede Suwasnata , Suputra I Putu Gede Hendra , Mogi I Komang Ari , Cahyadi Putra I Gusti Ngurah Anom , Astuti Luh Gde , Sanjaya Ngurah Agus
Published: August 2023

This research implements the NodeMCU ESP8266 moduleeto display the number of temperatures. NodeMCU ESP8266 will function as a data sender that will send temperature optimalization which will later be displayed on the hardware when running the prepared program. From the test results on the implementation of the WiFi NodeMCU ESP8266 module for these temperatures, it has been running well where the NodeMCU ESP8266 can send data in the form of numbers from the temperature. There are several protocols that have developed for the implementationnof the Internet of things, including Message Queue TelemetryyTransport (MQTT). Based on the test results, the system can connect to local MQTT servers and global MQTT servers, capable of sending data (publish) and receiving data (subscribe).
Rancang Bangun Sistem Prediksi Kebutuhan Bahan Makanan Berbasis Web
Authors: Aldi Arsa Gede Lucky , Kadyanan I Gusti Agung Gede Arya , Astawa I Gede Santi , Santiyasa I Wayan , Mahendra Ida Bagus Made , Dwidasmara Ida Bagus Gede
Published: August 2023

Abstract Prediction of food supplies is an activity of estimating the stock of foodstuffs that will be sold at a certain time, the supply of foodstuffs is determined by the estimation of future needs so that the seller can make the appropriate provision. When sales are predicted accurately, the fulfillment of consumer needs can be managed on time, the seller's cooperation with the relationship is maintained properly, customer satisfaction is met, the seller can overcome the loss of shortages or out of stock, prevent food ingredients from becoming damaged or stale. On the other hand, the seller can determine policy decisions on production plans, inventory, asset investment and cash flow. In other words, no salesperson can avoid estimating or forecasting sales for the purposes of planning the activities that must be carried out. Based on research conducted through application development in the form of a website displaying the results of sales of raw food ingredients based on time series data, the accuracy results obtained with an accuracy rate of 80% and through a black box evaluation it was found that the application has been running very well with a high level of respondents. shows a true value of 90% in the application that has been made.

Keyword : forecasting, time series, web application, sales, raw food ingredients.
Peningkatan Proses Bisnis Menggunakan Business Process Improvement (BPI) Di Solo Bakery
Authors: Saputro Daniel Tunggono , Kustanto Kustanto
Published: August 2023

Solo Bakery adalah sebuah perusahaan UMKM (Usaha Mikro, Kecil dan Menengah) yang memproduksi roti berada di kota Solo. Untuk mempertahankan usaha dan berkomptesi, diperlukan proses bisnis yang singkat, efektif dan efisien sehingga dapat menunjang produksi. Proses bisnis pengadaan (pembelian) barang dan penggajian diperlukan untuk dievaluasi dan dibuatan pemodelan proses bisnis yang baru (To-be). Evaluasi dengan menggunakan metode Failure Model and Effect Analysis dan rencana perbaikan proses bisnis dengan tool streamlining dari metode Business Process Improvement yang disimulasikan dengan perangkat lunak Bizagi Modelerdidapatkan pengematan waktu rata-rata untuk bisnis proses pengadaan (pembelian) barang sebesar 1 jam 14 menit 38 detik (24%) dan waktu rata-rata bisnis proses penggajian sebesar 3 jam 48 menit 13 detik (35%).

 

Kata Kunci: Bisnis Proses, Failure Model and Effect Analysis, Streamlining, Simulasi, Bizagi modeler
Pengembangan Model Ontologi Pada Domain Bimbingan Belajar
Authors: Noviyanti Komang Kartika , Astuti Luh Gede
Published: August 2023

Peran pendidikan sangat berpengaruh terhadap kualitas peserta didik. Pendidikan memiliki peran penting dalam mengembangkan keterampilan dan keterampilan yang membentuk watak dan peradaban bangsa yang tepat sesuai konteksnya. Namun permasalahan yang dihadapi saat ini adalah kualitas siswa yang semakin menurun, menjadikan kualitas sumber daya manusia dari segi pola pikir. Jadi, penyebaran informasi tentang bimbingan belajar akan membantu meningkatkan hasil belajar, memberikan nilai kepada siswa untuk meningkatkan kemampuannya sesuai dengan bidang minatnya. Untuk itu, pembangunan tutoring perlu menggunakan konsep ontologi semantik. Metode pengembangan ontologi yang digunakan adalah Methodology. Metode ini merupakan salah satu metode membangun model ontologi yang dapat digunakan kembali untuk ontologi yang dibangun untuk penelitian selanjutnya. Model pengembangan ontologi bimbingan menghasilkan 23 kelas, 9 properti objek, 8 properti data, dan 71 individu atau instance di setiap kelas. Proses evaluasi ontologi dengan melakukan query SPARQL juga memberikan hasil yang sesuai.
Deteksi Katarak Pada Mata Menggunakan Image Processing
Authors: Arituddiniyah Ira , Adi Pramartha Cokorda Rai
Published: August 2023

Mata adalah salah satu organ terpenting dalam tubuh manusia. Tanpa mata, kita tidak akan bisa melihat benda-benda di sekitar kita. Ada beberapa penyakit mata yang cukup berbahaya. Salah satu penyakit mata yang berbahaya adalah katarak. Katarak adalah penyakit mata yang menyebabkan kekeruhan pada lensa mata. Pada umumnya katarak pada mata akan berkembang perlahan dan awalnya tidak terlalu mengganggu. Namun lama kelamaan akan mengganggu penglihatan dan menyebabkan kebutaan. Oleh karena itu, katarak harus segera diobati sebelum berakibat fatal bagi penderitanya. Katarak merupakan salah satu penyebab kebutaan yang paling umum di Indonesia. Hasil survei Rapid Assessment of Avoidable Blindness (RAAB) oleh Perhimpunan Dokter Spesialis Mata Indonesia (Perdami) dan Balitbangkes di 15 provinsi yaitu Sumatera Barat, Sumatera Utara, Sumatera Selatan, DKI Jakarta, Jawa Barat, Jawa Tengah, Jawa Timur, Kalimantan Selatan, Bali, NTT, NTB, Sulawesi Utara, Sulawesi Selatan, Maluku, dan Papua dengan target penduduk di atas 50 tahun, diketahui angka kebutaan mencapai 3 persen. Katarak adalah penyebab utama, terhitung sekitar 81 persen [1]. Berdasarkan permasalahan tersebut, penulis berinisiatif untuk membuat program pendeteksi katarak pada mata menggunakan Image Processing.
Multistage Approach for Securing Data of Returned Disk On Data Center Environment
Authors: Emakarim Lompo Ramos
Published: August 2023

Once disk was either proactively or correctively replaced in a data center, it still contained data. With warranty or contractual agreement, the disk will be sent back to disk vendor outside of data center. Data with sensitive and confidential information will be risky leaved on disk sent outside data center without any effort to anticipate. By using sophisticated and latest technique, this information can be extracted for misused or criminal activity.  We propose RAID striping, disk encryption, and dedicated shredding machine as multistage approach to secure the information. RAID striping will augment data while encryption will scramble information. Dedicated shredding machine will erase data by implementing simple machine and universal adaptor. By applying these combined multistage approaches, stakeholder will be no worried about the replaced disk sent outside their data center. By applying these three methods, accessible replaced disk’s data will be meaningless, unreadable then erased. Hence leaving disk with useless bits. For customer’s view on inaccessible disk, RAID striping and encryption will be more enough without erasing due to limited access on it. This approach shows three of four simulation which data on disk sent outside data center is secured.
PERANCANGAN SISTEM INFORMASI PENGELOLAAN PRAKTEK KERJA LAPANGAN DENGAN METODE PROTOTYPE
Authors: Artini Ni Luh Yuni , Wijaya I Nyoman Yudi Anggara , Paramitha A.A. Istri Ita
Published: August 2023

Perkembangan TI saat ini memberikan manfaat lebih bagi semua lapisan masyarakat untuk penyelesaian permasalahan pekerjaan. Fakultas Pariwisata Universitas Udayana merupakan salah satu lembaga pendidikan tinggi yang juga memanfaatkan TI. Pengelolaan data pada setiap program studi, bagian atau unit kerja menggunakan sistem informasi secara online. Namun di tengah sistem yang sudah berjalan baik, masih ada sistem yang dilakukan secara manual dan sangat perlu untuk dikembangkan guna memberi pelayanan yang lebih optimal kepada mahasiswa yaitu sistem untuk pengelolaan Praktek Kerja Lapangan (PKL). Dalam pengelolaanya saat ini masih menggunakan aplikasi Ms. Word dan Excel. Data-data disimpan dalam beberapa file terpisah sehingga dapat mengakibatkan penginputan data berulang-ulang serta menghabiskan waktu yang cukup lama untuk menyelesaikan administrasi PKL mahasiswa, yang mana hanya ditangani oleh satu orang pegawai saja. Berdasarkan permasalahan tersebut, maka penulis memandang perlu merancang Sistem Informasi Pengelolaan Praktek Kerja Lapangan yang berbasis web. Dalam perancangan sistem menggunakan model pengembangan prototipe. Hasil dari penelitian ini diharapkan dapat menghasilkan suatu rancangan sistem untuk membantu penyelesaian administrasi PKL dengan lebih baik, sehingga mampu menghasilkan laporan yang lebih lengkap, akurat dan tepat bagi mahasiwa, dosen maupun pimpinan fakultas.

Kata Kunci: Sistem Informasi, Data Flow Diagram, PKL, Prototipe, Fakultas Pariwisata
Die Psychotherapie auf dem Weg zu ihrer Akademisierung in Österreich. Eine kurze Entwicklungsgeschichte zur Einführung in den vorliegenden Band
Authors: Datler Wilfried , Drossos Alexandra , Gornik Elke , Korunka Christian
Published: August 2023

Der Beitrag zeigt auf, welche Entwicklungen seit dem ausgehenden 19. Jahrhundert dazu führten, dass der Abschluss eines Universitätsstudiums bislang keine notwendige Voraussetzung für die Eintragung in die österreichische Psychotherapeut’innen-Liste darstellt. Gleichzeitig haben aber die Bemühungen um eine Akademisierung der Psychotherapie seit etwa zwei Jahrzehnten an Intensität gewonnen. Dies führte auch zur Forderung, dass in einer Neufassung des Psychotherapiegesetzes eine dreiphasige Psychotherapieausbildung festgelegt werden sollte, die ein Bachelor- und ein Masterstudium der Psychotherapie sowie eine dritte, postgraduale Phase umfasst. Im Anschluss an die Darstellung dieser Entwicklungen wird die Konzeption des vorliegenden Buches erläutert.
Zur Konzeption einer dreiphasigen Psychotherapieausbildung in Österreich. Teil III: Überlegungen zur Gestaltung der dritten Ausbildungsphase samt ergänzenden Bemerkungen zur öffentlichen Finanzierung der Psychotherapie
Authors: Datler Wilfried , Hochgerner Markus , Kierein Michael , Korunka Christian , Pawlowsky Gerhard , Plimon-Rohm Sara
Published: August 2023

Dieser Buchbeitrag enthält in Verbindung mit den beiden vorhergehenden Beiträgen einen Vorschlag zur Neugestaltung der Psychotherapieausbildung in Österreich. Dabei wird von (hypothetischen) Vorgaben ausgegangen, denen die Psychotherapieausbildung künftig genügen soll. Im vorliegenden Beitrag wird der Fokus auf den dritten, postgradualen Ausbildungsabschnitt (3. Phase) gelegt. Abschließend werden die Struktur und der Workload der dreiphasigen Ausbildung zusammenfassend präsentiert und Bezüge zur Frage der öffentlichen Finanzierung von Psychotherapie hergestellt.
Die Individualpsychologie an der Sigmund Freud PrivatUniversität (SFU): Erfahrungen aus den ersten zwölf Jahren
Authors: Stephenson Thomas
Published: August 2023

Die Erfahrungen des Autors mit der Entwicklung der fachspezifischen Psychotherapieausbildung an der Sigmund Freud PrivatUniversität (SFU) werden entlang verschiedener Aspekte geschildert. Dabei werden Rollenkonflikte für Lehrende und Studierende, aber auch neue Möglichkeiten für die Entwicklung psychotherapeutischer Kompetenzen diskutiert, die durch die Akademisierung der Psychotherapie entstanden sind und in der SFU umgesetzt werden.
Nichts ist theoretischer als eine gute Praxis. Erfahrungen mit der Akademisierung des ÖGWG-Fachspezifikums „Personzentrierte Psychotherapie“
Authors: Keil Sylvia , Keil Wolfgang
Published: August 2023

Aus den Erfahrungen der Österreichischen Gesellschaft für wissenschaftliche, klientenzentrierte Psychotherapie und personorientierte Gesprächsführung (ÖGWG) im Fachspezifikum Personzentrierte Psychotherapie, das als Universitätslehrgang gemeinsam mit der Donau-Universität Krems und der Paris Lodron Universität Salzburg durchgeführt wird, werden Schlussfolgerungen bezüglich einer Akademisierung der Psychotherapieausbildung gezogen. Neben einer Befürwortung werden auch Risiken und Inhalte (wie der Allegianz-Effekt) thematisiert, die bei einem konsekutiven Grundstudium Psychotherapie beachtet werden sollten. Didaktische Konzeptionen müssen weiterentwickelt werden, um die Polarität zwischen Forschung und Praxis noch mehr zu überwinden. Dies ist nur in einer gesetzlich festgelegten, gleichberechtigten Kooperation zwischen Universitäten und fachspezifischen Einrichtungen möglich.
Psychoanalyse an der Universität: Regionale und internationale Aspekte der Akademisierung
Authors: Giampieri-Deutsch Patrizia
Published: August 2023

Der Beitrag geht der Frage nach, wie die Psychoanalyse auf dem Weg zu einer progressiven Integration in die Universitäten mit den akademischen Institutionen kooperieren kann, ohne die eigene theoretische und klinische Identität hintanstellen zu müssen. Aus einer empirischen Studie der Working Party on Interface der European Psychoanalytical Federation (EPF) ergaben sich Ängste bezüglich einer „Verwässerung“ der Psychoanalyse. Dies wurde zu einem Beweggrund für die Untersuchung von bereits bestehenden Modellen an Universitäten aus dem nicht-kontinentaleuropäischen, insbesondere angloamerikanischen, Raum. Der Vorschlag des Beitrags nach einem breitgefächerten Zugang zur Akademisierung berücksichtigt lokale Unterschiede und ermöglicht eine Diversifizierung, indem einerseits unabhängige psychoanalytische Lehrinstitute weitergeführt werden können, aber andererseits versucht wird, ein breites Spektrum an akademischen Initiativen von psychoanalytischen Lehrgängen bis zu Ausbildungsinstituten an bereits etablierten Universitäten einzusetzen.
Das Psychotherapiegesetz 1990 und die Bedeutung von Universitäten für die Psychotherapieausbildung
Authors: Kierein Michael , Plimon-Rohm Sara , Datler Wilfried
Published: August 2023

In diesem Buchbeitrag werden jene Teile des geltenden Psychotherapiegesetzes dargestellt, welche die Ausbildung von Psychotherapeut’innen betreffen. Diese Ausbildung ist in ein psychotherapeutisches Propädeutikum und in ein psychotherapeutisches Fachspezifikum gegliedert. Es wird erläutert, welche Bedeutung Universitäten in beiden Ausbildungsteilen aus gesetzlicher Perspektive haben.
Adler ‒ Sperber ‒ Taube. Kritische Anmerkungen zur Akademisierung der Psychotherapie
Authors: Stipsits Reinhold
Published: August 2023

Der Beitrag beleuchtet anhand von (auto-)biografischen Begegnungen Entwicklungen der Psychotherapie und ihrer akademischen Relevanz. Skeptische Vorbehalte gegenüber dem Preis der Akademisierung à la Bologna werden auch mit Verweis auf Begegnungen, dem Um und Auf von Lernerfahrungen des Therapeutischen begründet artikuliert.