bluuebunny/crossref_metadata_2025 huggingface dataset:
LA-ICP-MS/MS-based Rb-Sr isotope mapping for geochronology
Authors: Kutzschbach Martin , Glodny Johannes
Published: September 2023

This study introduces a new approach for in-situ Rb-Sr dating that utilizes rapid line scans instead of static spot ablation, enabling the creation of two-dimensional 87Rb/86Sr and 87Sr/86Sr isotope ratio and Rb-Sr age maps. The data acquisition is conducted utilizing an ICP-MS/MS instrument with N2O as the reaction gas, coupled to a 193 nm excimer laser via a low-aerosol-dispersion interface. This configuration allows for high repetition rates (> 100 Hz) and sensitivities, enabling data acquisition at a high scanning speed and small laser beam size (3-4 µm). Notably, this approach requires just about 1/30 of the sample volume typically utilized in conventional spot ablation mode, while achieving similar levels of precision and accuracy. Line scan ablation is tested and compared to spot ablation on age-homogeneous crystalline muscovite and biotite, for which reference Rb-Sr age data is acquired through ID-TIMS. Results show that a key requirement for accurate Rb-Sr ages based on line scan analyses is matrix correction using chemically matched crystalline mica. By presenting Rb-Sr age maps of three naturally deformed mica samples, we highlight the potential of Rb-Sr mappings for extracting age data from rocks that exhibit complex metamorphic-metasomatic histories and microscale dynamic recrystallization. Additionally, we show that quantitative elemental information (Al, Fe, Si, Li) can be collected alongside Rb-Sr isotope data. This advancement offers a distinctly more insightful assessment of isotope mobility in natural systems, the timing of element enrichment processes and enables, in high-Rb/Sr rock systems, highly precise isotopic dating of intricate geological processes at small scales.
Active Sites in Cr(III)-based Ethylene Polymerization Catalysts from Machine Learning-Supported XAS and EPR Spectroscopy
Authors: Ashuiev Anton , Nobile Anna Giorgia , Trummer David , Klose Daniel , Guda Sergey , Safonova Olga V. , Copéret Christophe , Guda Alexander , Jeschke Gunnar
Published: September 2023

The ethylene polymerization Phillips catalyst has been employed for decades and is central to the polymer industry. While Cr(III) alkyl species are proposed to be the propagating sites, there is so far no direct experimental evidence for such proposal. In this work, by coupling Surface organometallic chemistry (SOMC), EPR spectroscopy, and machine learning-supported XAS studies, we have studied the electronic structure of well-defined silica-supported Cr(III) alkyls, and identified the presence of several surface species from high to low spin Cr(III), associated with different coordination environments. Notably, low-spin Cr(III) sites are shown to participate in ethylene polymerization, indicating that similar Cr(III) alkyl species could be involved in the related Phillips catalyst.
Elucidating mechanochemical reactivity of a ternary halogen-bonded cocrystal system by computational and calorimetric studies
Authors: Kumar Lavanya , Dash Sibananda Gourisankar , Leko Katarina , Trzybiński Damian , Bregović Nikola , Cinčić Dominik , Arhangelskis Mihails
Published: September 2023

Discovery of a halogen-bonded ternary cocrystal of 1,3,5-trifluoro-2,4,6-triodobenzene with pyrazine and triphenylphosphine sulfide has revealed a complex landscape of multicomponent phases, all achievable by mechanochemical interconversion. The observed solid-state reaction pathways were explained by periodic density-functional calculations and comprehensive intermolecular interaction analysis, supported by dissolution calorimetry measurements.
Two-Dimensional Liquid Chromatography Tandem-Mass Spectrometry Untangles the Deep Metabolome of Marine Dissolved Organic Matter
Authors: Papadopoulos Lambidis Stilianos , Schramm Tilman , Steuer-Lodd Karoline , Farrell Shane , Stincone Paolo , Schmid Robin , Koester Irina , Torres Ralph , Aluwihare Lihini , Simon Carsten , Petras Daniel
Published: September 2023

Dissolved organic matter (DOM) is one of the most complex chemical mixtures and plays a central role in biogeochemical cycles across our ecosphere. Despite its importance, DOM remains poorly understood at the molecular level. Over the last decades, significant efforts have been made to decipher the chemical composition of DOM by high-resolution mass spectrometry (HRMS) and liquid chromatography (LC) coupled with tandem mass spectrometry (MS/MS). Yet, the complexity and high degree of non-resolved isomers still hamper the full structural analysis of DOM. To overcome this challenge, we adapted a two-dimensional (2D) LC approach consisting of two reversed-phase dimensions with orthogonal pH, followed by MS/MS data acquisition and molecular networking. The 2D chromatography approach mitigates the complexity of DOM, enhancing both the quality of MS/MS spectra and spectral annotation rates. Applying our approach to analyze coastal surface DOM from Southern California (USA), we annotated in total more than 600 structures via MS/MS spectrum matching, which was up to 90% more than in iterative 1D LC-MS/MS analysis with the same total run time. Our data provide an unprecedented view into the molecular composition of coastal DOM, highlighting the potential of 2D LC-MS/MS approaches to decipher ultra-complex mixtures.
A potential barrier arises naturally between alternating - 1/3 and + 2/3 charge sequences: Implications for nuclear fusion
Authors: Walsh Ray
Published: September 2023

Nuclear fusion is the source of the sun’s energy, and billions of dollars have been invested in bringing fusion power home to planet Earth. Understanding how to overcome the Coulomb potential energy barrier is the central challenge. The recently-published magnetic ‘Coulomb’ barrier apparatus provides a pre-university classroom demonstration of an analogous magnetic potential energy barrier. The goal of this follow-on manuscript is to extend and transform the simplistic magnetic model into a representational electrostatic model useful to undergraduate and graduate students drawn to the challenge of controlled nuclear fusion. In light of Maxwell’s unification of electricity and magnetism, this paper first presents an electrostatic analog of the magnetic “Coulomb” barrier. This establishes a causal link between alternating/unequal charge and the manifestation of a force barrier similar to the barrier demonstrated by the magnet model. Then, using the method described in US Patent 11,087,920 B2, a potential barrier is shown to arise quite naturally from opposing sequences of equally spaced, alternating -1/3e and +2/3e charge (the equivalents of quark charge) when these charges occur at regular intervals equal to the proton’s radius. These surprising findings support the hypothesis that quarks alternate in average positions within the nucleus. The average quark position hypothesis is then applied to deuteron-deuteron’ fusion, which demonstrates how the Coulomb barrier height depends on the orientation of each reactant as they approach one another. An antiparallel approach indicates a Coulomb barrier height less than half that of the axial approach. Given that the deuteron is an electric dipole, conducting fusion within a strong magnetic or electric field may control reactant orientation and lead to higher fusion efficiency.
MECHANICS OF ISAAC NEWTON AND ITS CONVENTIONAL CONSTRUCTION
Authors: Коськов С.Н.
Published: September 2023

Свою механику Исаак Ньютон строил по образцу и подобию геометрии Евклида. Эта геометрия многие века, вплоть до сегодняшних дней, является образцом эталонной научной теории по причине дедуктивно-аксиоматического тематического построения. Целью данной статьи является показать попытку Ньютона представить свою механику как дедуктивно-аксиоматическую теорию, поэтому все его основные понятия носят характер идеализированных объектов. Тем самым выстраивается идеализиро-ванная онтология механики, которую невозможно опровергнуть.

Isaac Newton built his mechanics on the model and likeness of Euclid's geometry. This geometry has been an example of a reference scientific theory for many centuries, up to the present day, because of the deductive-axiomatic thematic construction. The purpose of this article is to show Newton's attempt to present his mechanics as a deductive mathematical theory, therefore all his basic concepts are of the nature of idealized objects. Thus, an idealized ontology of mechanics is built, which cannot be refuted.
ENTERTAINMENT POTENTIAL OF A MYTHOLOGIZED INFORMATION SCANDAL
Authors: Лебедев В.Ю. , Прилуцкий А.М.
Published: September 2023

Информационный скандал как особая форма коммуникации позволяет участникам скандальной коммуникации задействовать стратегии языковой игры. Реализация этой стратегии позволяет перенести в виртуальную среду паттерны карнавального поведения. В результате карнавализации информационный скандал превращается в яркое, часто увлекательное игровое действие, формат которого позволяет участникам коммуникации реализовывать различные роли и игровые стратегии. В статье проанализировано восприятие информационных скандалов, обусловленных современными тенденциями в жизни западных христианских конфессий (католицизм, англиканство), формирующихся на маргиналиях православной культуры, обусловленные развитием лженаучных направлений и феноменов массовой культуры.

An information scandal as a special form of communication allows participants in scandalous communication to use the strategies of a language game. The implementation of this strategy makes it possible to transfer patterns of carnival behavior to the virtual environment. As a result of carnivalization, an infor-mation scandal turns into a bright, often exciting game action, the format of which allows communication participants to implement various roles and game strategies. The article analyzes the perception of information scandals caused by modern trends in the life of Western Christian denominations (Catholicism, Anglicanism), which are formed on the margins of Orthodox culture, due to the development of pseudoscientific trends and phenomena of mass culture.
T.N. GRANOVSKY'S FOREIGN TRIPS: FROM TRAINING TO SCIENTIFIC COOPERATION
Authors: Михайлова Е.Е.
Published: September 2023

Цель статьи – рассмотреть обучение за границей и научные встречи Тимофея Николаевича Грановского как способ установления научного диалога специалистов разных стран, разрабатывавших концепцию всеобщей истории. В основу статьи легли субъективные или так называемые «живые» источники – письма самого Грановского и воспоминания друзей, свидетельствующие о времени его обучения в Берлине. Эпистолярные тексты не являются, разумеется, полностью достоверным источниками, тем не менее они представляют социальную и культурную значимость, помогают погрузиться в эпоху, уловить ее жизненную тональность и более емко изобразить персональных участников событий. Сделан вывод о том, что Грановский возвратился в Россию с большим запасом новых знаний и обрел круг научных знакомств с перспективой на научное сотрудничество.

The purpose of the article is to consider studying abroad and scientific meetings of Timofey Nikolaevich Granovsky as a way to establish a scientific dialogue between specialists from different countries who developed the concept of universal history. The article is based on subjective or so–called «living» sources – letters from Granovsky himself and memories of friends, testifying to the time of his studies in Berlin. Epistolary texts are not, of course, completely reliable sources, nevertheless, they represent social and cultural significance, help to immerse oneself in the epoch, catch its vital tone and more succinctly portray the personal participants of events. It is concluded that Granovsky returned to Russia with a large stock of new knowledge and gained a circle of scientific acquaintances with the prospect of scientific cooperation.
PECULIARITIES OF MANIFESTING PERSONAL STRUCTURAL COMPONENTS OF STUDENTS' SELF-GOVERNANCE IN LEARNING ACTIVITIES
Authors: Рожков Д.В. , Агапов В.С. , Абдурахманов Р.А.
Published: September 2023

Основываясь на модели самоуправления Ю. Куля, определена цель данной работы – изучение компонентов самоуправления личности в учебной деятельности. В исследовании приняли участие 152 студента различных специальностей. Выявлены наиболее значимые показатели для студентов с высоким и низким уровнем самоуправления, а также проведена корреляция между указанными выборками. Таким образом, данная работа способствует углубленному пониманию психологических аспектов в учебной деятельности, что необходимо учитывать в дальнейшем для модернизации образования.

Based on the model of self-government by Yu. Kul, we have determined the purpose of this work - the study of the components of self-government of the personality of students in educational activities. The study involved 152 students of various specialties. The most significant indicators for students with high and low levels of self-government were identified, and a correlation was made between the indicated samples. Thus, this work contributes to an in-depth understanding of the psychological aspects in educational activities, which must be taken into account in the future for the modernization of education.
INSTRUCTIONS FOR DEVELOPING A GAME SIMULATOR FOR THE DEVELOPMENT OF SOFT SKILLS AMONG UNIVERSITY STUDENTS
Authors: Гризовская Д.В.
Published: September 2023

Рассматривается возможность использования элементов концепции геймификации в образовательном процессе в контексте компетентностно-деятельностной парадигмы. Выделены функции интерактивных тренажеров как образовательных инструментов, а также представлена классификация и методы их внедрения в образовательный процесс. Описан авторский алгоритм разработки интерактивного тренажера.

The article considers the possibility of using elements of the gamification concept in the educational process in the context of the competence-activity paradigm. The functions of interactive simulators as educational tools are highlighted, as well as the classification and methods of their implementation in the educational process are presented. The author's algorithm for developing an interactive simulator is described.
Chromatin in 3D distinguishes dMes-4/NSD and Hypb/dSet2 in protecting genes from H3K27me3 silencing
Authors: Depierre David , Perrois Charlène , Schickele Naomi , Lhoumaud Priscillia , Abdi-Galab Mahdia , Fosseprez Olivier , Heurteau Alexandre , Margueron Raphaël , Cuvier Olivier
Published: September 2023

Cell type-specific barcoding of genomes requires the establishment of hundreds of heterochromatin domains where heterochromatin-associated repressive complexes hinder chromatin accessibility thereby silencing genes. At heterochromatin–euchromatin borders, regulation of accessibility not only depends on the delimitation of heterochromatin but may also involve interplays with nearby genes and their transcriptional activity, or alternatively on histone modifiers, chromatin barrier insulators, and more global demarcation of chromosomes into 3D compartmentalized domains and topological-associating domain (TADs). Here, we show that depletion of H3K36 di- or tri-methyl histone methyltransferases dMes-4/NSD or Hypb/dSet2 induces reproducible increasing levels of H3K27me3 at heterochromatin borders including in nearby promoters, thereby repressing hundreds of genes. Furthermore, dMes-4/NSD influences genes demarcated by insulators and TAD borders, within chromatin hubs, unlike transcription-coupled action of Hypb/dSet2 that protects genes independently of TADs. Insulator mutants recapitulate the increase of H3K27me3 upon dMes-4/NSD depletion unlike Hypb/dSet2. Hi-C data demonstrate how dMes-4/NSD blocks propagation of long-range interactions onto active regions. Our data highlight distinct mechanisms protecting genes from H3K27me3 silencing, highlighting a direct influence of H3K36me on repressive TADs.
Constructivism and diversified role of teachers and students in teaching and learning
Authors: Shakeela K. , Vijayalakshmi Naik
Published: September 2023

At the level of society and educational planners, there is a widespread expectation that teachers must use creative teaching approaches to fulfill the requirements of the twenty-first century. The mere teacher-centered method mainly focuses on memorization and may not be feasible. Teachers must be aware of innovative methods of teaching. One such method is the constructivist approach. Constructivism is an approach to learning that posits individuals as active creators of their own knowledge, suggesting that reality is shaped by the learner's experiences. In the constructivist approach, knowledge is constructed by the learner under the active guidance of the teacher. Hence, teachers have to play different roles. This conceptual paper sketches the diversified roles of teachers and students in the constructivist approach.
INNOVATX Global Health Case Competition 2023 – Presented by McMaster Friends of MSF
Authors: Slade Alison , Ali Shanzey , Visnukumar Saismetha , Chaudhry Iqra
Published: September 2023

McMaster Friends of MSF (FoMSF) is a student-led club at McMaster University that supports Medecins Sans Frontieres (MSF) Canada, a humanitarian relief-based organization that helps countries across the world. McMaster FoMSF organized the INNOVATX Global Health Case Competition to provide undergraduate students with the chance to problem-solve, enrich their skills, and above all, gain valuable exposure to global health. This year’s competition focused on the health consequences of the Syrian civil war. In particular, participants aimed to tackle a specific health-related issue of their choosing, which is currently affecting approximately 1.5 million Syrian refugees living in Lebanon, especially those residing in one of the country’s official refugee camps. After a round of written submissions and another round of live presentations, the briefing notes from the four winning teams have been published in this conference book. To learn more about McMaster FoMSF or the INNOVATX Global Health Case Competition, please visit our Instagram (@mac_fomsf) or Facebook (McMaster Friends of MSF) pages. Disclaimer: The views expressed throughout this case competition and publication are solely those of the McMaster FoMSF team and INNOVATX participants and do not reflect those of MSF Canada, McMaster University, or any other organization.
A Study on the Relationship between CEO Regulatory Focus and CSR Activities
Authors:   Korean Academy Of Management, Kim Junghoon , Seo Jeongil
Published: September 2023

Drawing on upper echelon theory, this study examines whether CEO regulatory focus, one of a CEO’s psychological characteristics, affects CSR activities. Specifically, we argue that CEOs with high promotion focus, which is defined as “a sensitivity to gains and a desire for advancement and growth,” will prioritize strategic CSR activities. In contrast, CEOs with high prevention focus, which is defined as “a sensitivity to losses and a desire for stability and security,” will emphasize defensive CSR activities. Using data from Korean public firms included in the Korea Economic Justice Institute (KEJI) Index from 2014 to 2019, we found support for our theory. In addition, we found that, when the CEO is also the chairperson of the board, the relationship between CEO prevention focus and defensive CSR becomes stronger, while a CEO’s education level weakens the relationship between CEO promotion focus and strategic CSR activities, along with the relationship between CEO prevention focus and defensive CSR activities. Our study makes an important contribution to upper echelon research, CEO regulatory focus research in particular, by confirming the important role of a CEO’s psychological characteristics in CSR research. This study also demonstrates that it is necessary to take a multifaceted approach to CSR activities, while prior CSR research took a combined approach to CSR activities.
Field Epidemiology: Fit for the future
Authors: Hahné Susan , Hammer Charlotte , Tostmann Alma , Whelan Jane , Williams Christopher
Published: September 2023

In recent years, field epidemiologists have embraced rapidly evolving digital tools, data sources and technologies, and collaborated with an ever-growing field of scientific specialisms. The COVID-19 pandemic put field epidemiology under unprecedented demand and scrutiny. As the COVID-19 emergency recedes, it is timely to reflect on the core values of our profession and the unique challenges and opportunities that lie ahead. In November 2022, alumni of the European Programme for Intervention Epidemiology Training (EPIET) and the European Public Health Microbiology (EUPHEM) training programme celebrated 25 years of EPIET, and the present and future of field epidemiology was discussed. The output was recorded and qualitatively analysed. This Perspective reflects the authors’ interpretation of the discussion. We should reaffirm our commitment to field epidemiology’s core strengths: competence and rigour in epidemiology, surveillance, outbreak investigation and applied research, leading to timely and actionable evidence for public health. Our future success will be defined by an ability to adapt, collaborate, harness innovation, communicate and, ultimately, by our tangible impact on protecting and improving health.
Beta-adrenoreactivity of erythrocyte membranes and expression of beta1-adrenergic receptors of cardiomyocytes in patients with heart failure with different left ventricular ejection fraction
Authors: Muslimova E. F. , Rebrova T. Yu. , Korepanov V. A. , Akhmedov Sh. D. , Afanasiev S. A.
Published: September 2023

Introduction. More and more studies demonstrate the importance of determining the beta-adrenergic reactivity of erythrocyte membranes (beta-ARM) for predicting the severity of cardiovascular diseases, including chronic heart failure. But the presence of general patterns between the change in beta-ARM and the expression of beta1adrenergic receptors on the membranes of cardiomyocytes, depending on the left ventricular ejection fraction (LVEF) remains questionable.

Aim: To evaluate beta-ARM and expression of beta1-adrenergic receptors of cardiomyocytes in groups of patients with heart failure with preserved (≥ 50%) and reduced (< 50%) LV EF.

Materials and methods. The study included 100 patients with chronic heart failure of ischemic origin. Groups of 79 patients with LVEF ≥ 50% and 21 patients with LVEF < 50% were formed. The levels of epinephrine and norepinephrine in blood plasma and the expression of beta1-adrenergic receptors in myocardial samples were assessed using enzyme immunoassay. Beta-ARM was determined in whole blood by assessing the inhibition of hemolysis of erythrocytes placed in a hypoosmotic medium in the presence of a selective beta-blocker.

Results. In the group with LV EF < 50%, beta-ARM was increased (p = 0.037), amounting to 31.9% (23.2; 40.1), compared with the group with LVEF ≥ 50%, where beta-ARM was 21.4% (15.0; 31.7). At the same time, in patients with LV EF < 50%, the expression of beta1-AR on cardiomyocyte membranes was significantly lower than in the other group (p = 0.037): 2.7 (2.1; 3.0) ng/mg and 3.1 (2.4; 3.9) ng/mg total protein, respectively. However, plasma levels of epinephrine and noradrenaline were comparable in the study groups.

Conclusion. Patients with heart failure with LVEF < 50% were characterized by increased beta-ARM and reduced expression of beta1-AR on cardiomyocyte membranes compared with the group with LVEF ≥ 50% with comparable levels of circulating catecholamines.
III Keldysh readings
Authors: Sadovnichaya. I.
Published: September 2023

The workshop “Keldysh readings” is held at the Faculty of Space Studies annually starting from 2021 in May. The workshop is attended by students 3–5 and the final year. The purpose of the readings is to acquaint other students of the faculty and all interested persons with the results of their research activities. Based on the results of the readings, a competition of course and final qualification works of students is held. The organizing committee of the readings includes employees of the Faculty of Physics and Mathematics, the Faculty of Mechanics and Mathematics and the Astronomical Institute of Moscow State University, as well as representatives of academic institutions and other universities. Cross-cutting topics of readings–mathematical modeling in space research and related fields.
KEWENANGAN MAHKAMAH KONSTITUSI DALAM PENGUJIAN UNDANG-UNDANG RATIFIKASI PERJANJIAN INTERNASIONAL
Authors: Pratiwi Dian Khoreanita
Published: September 2023

ABSTRAKUndang-Undang Nomor 38 Tahun 2008 tentang Pengesahan Charter of the Association of Southeast Asian Nations digugat oleh masyarakat, karena bertentangan dengan konstitusi. Dalam Putusan Mahkamah Konstitusi Nomor 33/ PUU-IX/2011 terdapat dissenting opinion dari dua hakim, yang menyebutkan hal tersebut bukanlah kewenangan Mahkamah Konstitusi. Metode yang digunakan pada penelitian ini adalah yuridis normatif. Hasil yang didapat dalam tulisan ini adalah materi muatan undang-undang ratifikasi berbeda dengan undang-undang biasanya. Tidak ada kejelasan mengenai kedudukan perjanjian internasional dalam hukum nasional Indonesia, sehingga memengaruhi ketatanegaraan Indonesia. Kesimpulan dari tulisan ini yaitu Mahkamah Konstitusi tidak berwenang memeriksa undang-undang ratifikasi. Pengujian undang-undang ratifikasi oleh Mahkamah Konstitusi memiliki potensi pembatalan undang-undang ratifikasi, namun tidak serta merta mengakibatkan pembatalan perjanjian. Menurut Konvensi Wina 1969 tidak diperkenankan pembatalan sepihak, kemungkinan yang dapat dilakukan adalah menarik diri dari perjanjian.Kata kunci: perjanjian internasional; ratifikasi; kewenangan; judicial review. ABSTRACT A number of communities have sued a judicial review of Law Number 38 of 2008 concerning Ratification of the Charter of the Association of Southeast Asian Nations, because it was against the constitution. In the Constitutional Court Decision Number 33/PUU-IX/2011 there are two dissenting opinions, which state that the object of the review is beyond the authority of the Constitutional Court. This research used a normative juridical method. The results that obtained in this article are the law of ratification content is different from the laws in general. There is no explanation regarding the position of international treaties in Indonesian national legal system, so it will affect the whole state administration. Therefore, the author agrees with the idea that Constitutional Court does not have the authority to examine such laws. Judicial reviews of the ratification by the Constitutional Court potentially annul that law, but not immediately revoke the international agreement. According to the 1969 Vienna Convention, a country not allowed to cancel any international agreement unilaterally. One possibility is that a country can withdraw from the agreement. Keywords: international treaties; ratification; authority; judicial review.
LEGALISASI TANAH-TANAH BEKAS HAK EIGENDOM
Authors: Mujiburohman Dian Aries
Published: September 2023

ABSTRAKDengan adanya ketentuan konversi dalam Undang-Undang Nomor 5 Tahun 1960, maka status tanah hak-hak barat hanya berlaku sampai tanggal 24 September 1980. Namun kenyataannya, banyak kasus sengketa tanah bekas hak barat yang belum dikonversi setelah lewat dua puluh tahun Undang-Undang Pokok Agraria berlaku. Salah satu kasus yang terjadi adalah sengketa tanah bekas barat Eigendom Verponding Nomor 775a di Kabupaten Pekalongan. Upaya penyelesaian telah dilakukan secara litigasi dan non-litigasi, namun belum juga dapat diselesaikan. Pokok permasalahan yang dikaji adalah bagaimana status hukum tanah bekas hak barat Eigendom Verponding Nomor 775a pasca putusan inkracht van gewijsde? Siapakah yang paling memiliki hak prioritas bekas hak barat tersebut? Permasalahan ini dikaji dengan metode normatif, dengan pendekatan kasus dan peraturan perundang-undangan. Kesimpulan kajian ini adalah tanah objek sengketa telah ditetapkan sebagai tanah yang dikuasai oleh negara tidak serta merta hapus hak atas tanahnya, karena hak keperdataan (kepemilikan) masih melekat pada pemegang hak. Cara menghapus hak keperdataan itu adalah dengan memberi ganti kerugian kepada pemegang hak.Kata kunci: hak eigendom; tanah negara; tanah bekas hak barat; konversi tanah. ABSTRACTWith the existence of conversion as stipulated in Law No. 5 of 1960 concerning Basic Regulations on Agrarian Principles, the status of western land rights was valid only until September 24, 1980. However, in practice, there are many cases regarding former western rights lands that have not been converted after twenty years of the concerning Basic Regulations on Agrarian Principles implementation. One of the cases occurred is a land dispute over former Eigendom Verponding Number 775a in Pekalongan Regency. Such efforts to reach the settlement have been set up both using litigation and non-litigation paths, nevertheless the dispute could not be resolved. The main issues that become the focus of this study are: how is the legal status over the former western right land of Eigendom Verponding Number 775a after nal court decision (inkracht van gewijsde)? who has the most priority rights over the former western right land? These issues are examined using a normative method through cases and statutes. The conclusion from this study appears as the disputed land that has been stipulated as the land controlled by the state does not necessarily abolish its land rights, because the civil rights (ownership) are still attached to the rights holder. A mean to remove the civil rights is by paying compensation to the rights holder.Keywords: eigendom rights; state land; former western rights land; land conversion.
Perlindungan Hukum Bagi Konsumen Atas Penjualan Kosmetik Ilegal Berupa Krim Wajah
Authors: Novayani Safira , Ade Mulada Diman
Published: September 2023

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis perlindungan hukum bagi konsumen pemakai kosmetik ilegal yang mengalami kerusakan pada kulit akibat pemakaian, serta untuk mengetahui dan menganalisis tanggung jawab pelaku usaha/pengedar terhadap kerugian yang dialami konsumen. Jenis penelitian yang digunakan adalah jenis penelitian normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Perlindungan konsumen terhadap peredaran kosmetik ilegal diatur dalam Undang-Undang Nomor 8 Tahun 1999 Tentang Perlindungan Konsumen, Undang-Undang Nomor 36 Tahun 2009  Tentang Kesehatan, Peraturan Kepala BPOM Nomor HK.03.1.23.12.11.10052 Tentang Pengawasan Produksi Kosmetika serta Peraturan Kepala BPOM Nomor HK.00.05.4.1745 Tentang Kosmetik. Sedangkan terkait dengan pertanggung jawaban pelaku usaha dapat dimintai pertanggung jawaban baik secara perdata maupun secara pidana.
Pengaruh Personal Financial Needs dan Financial Stability terhadap Kecurangan Laporan Keuangan
Authors: Nabila Aisha Fatharani  , Pupung Purnamasari
Published: September 2023

Abstract. Personal financial needs and financial stability become a pressure factor that encourages individuals or groups to commit financial statement fraud. This study aims to determine how much influence personal financial needs and financial stability have on fraudulent financial statement. The method used in this study is a descriptive method with a quantitative approach. Source of data used in this research is secondary data. The population in this study were 26 companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a purposive sampling technique. Based on the result and conclusions of the study, it shows that personal financial needs as a proxy for the percentage of share ownership by insiders (OSHIP) and financial stability as a proxy for the percentage change in total assets (ACHANGE) each have a significant positive effect on fraudulent financial reporting.

Abstrak. Personal financial needs dan financial stability menjadi suatu faktor tekanan yang mendorong individu atau kelompok untuk melakukan kecurangan pada laporan keuangan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh personal financial needs dan financial stability terhadap kecurangan laporan keuangan. Metode yang digunakan dalam penelitian ini merupakan metode deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Adapun populasi dalam penelitian ini sebanyak 26 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021 dengan teknik pengambilan sampel menggunakan purposive sampling. Berdasarkan hasil dan simpulan penelitian menunjukan bahwa personal financial needs dengan proksi presentase kepemilikan saham oleh orang dalam (OSHIP) dan financial stability dengan proksi presentase perubahan total aset (ACHANGE) masing-masing berpengaruh positif secara signifikan terhadap kecurangan laporan keuangan.
Pengaruh Auditor Internal dan Pengendalian Internal terhadap Kecurangan Penyalahgunaan Aset
Authors: Auliya Ratih Fakhira , Purnamasari Pupung
Published: September 2023

Abstract. This study aims to determine the influence of internal auditors and internal control on asset misappropriation fraud. The method used in this study is a verification method with a quantitative approach with a population of internal auditors at the Garut Regional Inspectorate. Sampling was carried out by non-probability with purposive sampling method. Then the calculation of sampling is calculated using SPSS 23 software with a total of 40 internal auditors. Test the validity of the instrument using product moment correlation and test the reliability of the instrument using Cronbach's alpha. In this study there are methods used, namely the classical assumption test, multiple linear regression analysis, f test, t test and test the coefficient of determination. In the results of the tests carried out, the results of the study show that (1) Internal Auditors has no effect on Assset Misappropriation, (2) the Internal Control System has an effect on Asset Misappropriation Fraud. Suggestions for internal auditors need to improve supervision of employees in accordance with the provisions set by the company. Furthermore, employees must be given work skills in accordance with their fields in order to make a good contribution to the company. For further researchers, it is expected to add other variables that are not discussed in this study.

Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Auditor Internal dan Pengendalian Internal terhadap Kecurangan Penyalahgunaan Aset. Metode yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif dengan populasi auditor internal pada Inspektorat Daerah Garut. Pengambilan sampel dilakukan dengan non-probabilitay dengan metode purposive sampling. Kemudian perhitungan pengambilan sampel dihitung menggunakan software SPSS 23 dengan jumlah 40 auditor internal. Uji validitas instrumen menggunakan korelasi product moment dan uji reliabilitas instrumen menggunakan alpha cronbach. Pada penelitian ini terdapat imetode yang digunakan yaitu uji asumsi klasik, analisis regresi linear berganda, uji f, uji t dan uji koefisien determinasi. Dalam hasil pengujian yang dilakukan, hasil penelitian menunjukan bahwa (1) Auditor Internal tidak berpengaruh terhadap Kecurangan Penyalahgunaan Aset, (2) Pengendalian Internal berpengaruh terhadapKecurangan Penyalahgunaan Aset. Saran bagi auditor internal perlu meningkatkan pengawasan terhadap karyawan sesuai dengan ketentuan yang telah ditetapkan oleh perusahaan. Selanjutnya karyawan harus diberikan keterampilan kerja yang sesuai dengan bidangnya agar dapat memberikan kontribusi yang baik kepada perusahaan. Bagi peneliti selanjutnya diharapkan untuk menambah variabel-variabel lain yang tidak di bahas dalam penelitian ini.
Analisis Pengaruh Arus Kas Aktivitas Investasi terhadap Profitabilitas
Authors: Gunawan  , Estisia Pratiwi Rizka , Setiyawan Susilo
Published: September 2023

Abstract. study aims to determine the influence of Investment Cash Flow on profitability (ROA) in Telecommunication Subsector Companies listed on the Indonesia Stock Exchange in 2021-2022. The method used in this study is analytic research with a quantitative approach. The sampling technique employed in this study is purposive sampling. The research population consisted of 18 companies, and 16 companies were selected as the research sample. This study utilizes panel data regression analysis with secondary data obtained through documentation techniques. Based on the results of data analysis, it can be concluded that the investment cash flow variable, proxied by Ln Investment Cash Flow, does not have a significant influence on company profitability.

Abstrak. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Arus kas investasi terhadap profitabilitas (ROA) pada Perusahaan Sub sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia tahun 2021 - 2022. Metode yang digunakan dalam penelitian ini adalah penelitian analitik dengan menggunakan pendekatan kuantitatif. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan teknik purposive sampling. Data populasi penelitian sebanyak 18 perusahaan dan di peroleh 16 perusahaan sebagai sampel penelitian. Penelitian ini menggunakan analisis regresi data panel dengan jenis data yang di gunakan adalah data sekunder dengan teknik dokumentasi. Berdasarkan hasil analisis data disimpulkan bahwa variabel arus kas investasi yang di proksikan dengan Ln Arus kas Investasi tidak berpengaruh signifikan terhadap profitabilitas perusahaan.
Pengaruh Sales Growth dan Ukuran Perusahaan terhadap Financial Distress
Authors: Yuhartati Yuyun , Nurdin
Published: September 2023

Abstract. This study aims to determine whether there is a partial or simultaneous effect of sales growth and company size on financial distress in pharmaceutical sub-sector companies for the 2016-2021 period. The method used in this study is a quantitative method with a descriptive verification approach. The sample in this study was obtained by purposive sampling method. The population data in this study were 11 companies and 9 companies were obtained as research samples that matched the predetermined criteria. The results of hypothesis testing can be concluded that the variable sales growth has a negative and significant effect on financial distress. Company size variable has a negative and significant effect on financial distress. The results of the model fit test show that sales growth and company size have a negative and significant effect on financial distress. The results of the model fit test show that significantly sales growth and company size have a negative and significant effect on financial distress.

Abstrak. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh sales growth dan ukuran Perusahaan secara parsial maupun simultan terhadap financial distress pada Perusahaan sub sektor farmasi periode 2016-2021. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan pendekatan deskriptif verifikatif. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Data populasi dalam penelitian ini sebanyak 11 Perusahaan dan diperoleh sebanyak 9 Perusahaan sebagai sampel penelitian yang sesuai dengan kriteria-kriteria yang sudah di tentukan. Hasil pengujian hipotesis dapat disimpulkan bahwa variabel sales growth berpengaruh negatif dan signifikan terhadap financial distress. Variabel ukuran Perusahaan berpengaruh negatif dan signifikan terhadap financial distress. Hasil uji kesesuaian model menunjukan bahwa sales growth dan ukuran Perusahaan berpengaruh negatif dan signifikan terhadap financial distress. Hasil uji kesesuaian model menunjukan bahwa secara signifikan sales growth dan ukuran Perusahaan berpengaruh negatif dan signifikan terhadap financial distress.
Analisis Perbandingan Kinerja Keuangan Bank Sebelum dan Sesudah Penerapan Quick Response Code Indonesian Standard
Authors: Andi Devita Damayanti  , Nurdin
Published: September 2023

Abstract. Quick Response Code Indonesian Standard or commonly abbreviated as QRIS is a unification of various types of QR from various Providers. All Payment System Service Providers who will use the QR Code for Payment must implement QRIS. The purpose of this study is to analyze the comparison of financial performance at Bank Rakyat Indonesia before and after the implementation of the Quick Response Code Indonesian Standard in the 3 year period before (2015-2018) and 3 years after (2019-2022). This research uses different tests Wilcoxon Signed Ranked Test, Paired Sample Test using SPSS 23, Microsoft Excel and collection techniques using purposive sampling. The research results obtained show that the value development before implementing the Indonesian Standard Quick Response Code has increased and decreased in each period, there has been an increase in the value of BOPO, and CAR after implementing the Indonesian Standard Quick Response Code while the LDR and ROA values ​​have decreased and there is a difference between bank's financial performance before and after the implementation of the Indonesian Standard Quick Response Code. There was an increase in the BOPO value of 72.13% and CAR of 21.68% after implementing the Indonesian Standard Quick Response Code while LDR and ROA decreased by 86.87% for LDR and 3.06% for ROA after implementing the Quick Response Code Indonesian Standard

Abstrak. Quick Response Code Indonesian Standard atau biasa disingkat QRIS adalah penyatuan berbagai macam QR dari berbagai Penyelenggara Semua Penyelenggara Jasa Sistem Pembayaran yang akan menggunakan QR Code Pembayaran wajib menerapkan QRIS. Tujuan dari penelitian ini adalah untuk menganalisis perbandingan kinerja keuangan pada Bank Rakyat Indonesia sebelum dan sesudah penerapan Quick Response Code Indonesian Standard pada periode 3 tahun sebelum (2015-2018) dan 3 tahun sesudah (2019-2022). Penelitian ini menggunakan uji beda Wilcoxon Signed Ranked Test, Paired Sample Test dengan menggunakan SPSS 23, Microsoft Excel dan teknik pengumpulan menggunakan purposive sampling. Hasil penelitian yang diperoleh menunjukkan bahwa perkembangan nilai sebelum menerapkan Quick Response Code Indonesian Standard mengalami kenaikan dan penurunan di setiap periodenya, terjadi peningkatan nilai pada BOPO, dan CAR sesudah menerapkan Quick Response Code Indonesian Standard sedangkan nilai LDR dan ROA mengalami penurunan nilai dan terdapat perbedaan antara kinerja keuangan bank sebelum dan sesudah penerapan Quick Response Code Indonesian Standard. Terjadi peningkatan pada nilai BOPO sebesar 72,13% dan CAR sebesar 21,68% sesudah menerapkan Quick Response Code Indonesian Standard sedangkan LDR dan ROA mengalami penurunan nilai sebesar 86,87% untuk LDR dan 3,06% untuk ROA sesudah menerapkan Quick Response Code Indonesian Standard.
Pengaruh Lingkungan Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Garut
Authors: Nadia Puspita Sari  , Aminuddin Irfani
Published: September 2023

bstract. The performance of employees in a government agency is an important thing because it is useful for achieving the goals that have been set. Improving employee performance can be influenced by the work environment and the application of good work discipline. This study aims to determine the conditions and influences between the work environment, work discipline, and employee performance at the Garut Regency Regional Financial and Asset Management Agency. This research uses quantitative methods with descriptive and verification research types. Sampling was carried out using a non-probability sampling technique with a purposive sampling type, resulting in a sample of 62 Civil Servants at the Garut Regency Regional Financial and Asset Management Agency. A total of 62 questionnaires were distributed with a usable response rate of 85.5%. The data that has been obtained is then analyzed descriptively, and also used multiple linear regression analysis, hypothesis testing, and the coefficient of determination. The results of the study show that the work environment and work discipline have a positive and significant effect on employee performance partially or simultaneously. The result of the coefficient of determination (R2) of 0.669 indicates that the effect of the two independent variables together on the dependent variable is 66.9%, and the remaining 33.1% is another variable not examined in this study.

Abstrak. Kinerja pegawai dalam suatu instansi pemerintahan merupakan suatu hal yang penting karena berguna untuk mencapai tujuan-tujuan yang telah ditetapkan. Peningkatan kinerja pegawai dapat dipengaruhi oleh lingkungan kerja dan penerapan disiplin kerja yang baik. Penelitian ini bertujuan untuk mengetahui kondisi serta pengaruh antara lingkungan kerja, disiplin kerja, dan kinerja pegawai di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Garut. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian deskriptif dan verifikatif. Pengambilan sampel dilakukan dengan teknik nonprobability sampling dengan jenis purposive sampling, sehingga menghasilkan sampel sebanyak 62 orang Pegawai Negeri Sipil di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Garut. Sebanyak 62 kuesioner disebarkan dengan usable response rate sebesar 85,5%. Data yang telah diperoleh kemudian dianalisis secara deskriptif, dan juga digunakan analisis regresi linear berganda, uji hipotesis, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa lingkungan kerja dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai secara parsial maupun simultan. Hasil koefisien determinasi (R2) sebesar 0,669 menunjukkan bahwa pengaruh dari kedua variabel independen secara bersama-sama terhadap variabel dependennya adalah sebesar 66,9%, dan sisanya sebesar 33,1% merupakan variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Arus Kas Operasi terhadap Manajemen Laba pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2019-2021
Authors: Dinda Asri Cahya Ramadhan  , Lasmanah  , Rizka Estisia Pratiwi
Published: September 2023

Abstract. This study aims to determine the conditions of Operating Cash Flow and Earnings Management in insurance companies listed on the Indonesia Stock Exchange for the 2019-2021 period, and to determine the effect of Operating Cash Flows on Earnings Management. Based on the criteria using purposive sampling, a sample of 10 insurance companies listed on the Indonesia Stock Exchange was obtained. The data analysis technique was performed using a panel data regression model. The results of this study have a weak effect. Simultaneously, Operating Cash Flow has a significant negative effect on Earnings Management where if operating cash flow increases, earnings management will decrease and vice versa.

Abstrak. Penelitian ini bertujuan untuk mengetahui kondisi Arus Kas Operasi dan Manajemen Laba pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2019-2021, dan mengetahui pengaruh Arus Kas Operasi terhadap Manajemen Laba. Berdasarkan kriteria dengan menggunakan purposive sampling, diperoleh sampel sebanyak 10 perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dilakukan dengan model regresi data panel. Hasil dari penelitian ini memiliki pengaruh yang lemah. Secara simultan Arus Kas Operasi berpengaruh signifikan negatif terhadap Manajemen Laba dimana jika arus kas operasi meningkat maka manajemen laba akan menurun begitupun sebaliknya.