bluuebunny/crossref_metadata_2025 huggingface dataset:
The comparative analysis of Vascular Endothelial Growth Factor-A (VEGF-A) impacts in Ovarian Hyper Stimulation Syndrome and Obesity
Authors: Rahimianfar Fatemeh
Published: August 2024

Ovarian Hyper Stimulation Syndrome (OHSS) is an iatrogenic complication that arises during in-vitro fertilization (IVF) procedures for infertility treatment, representing a growing global concern. This disorder is characterized by several risk factors, clinical features and laboratory manifestations. The underlying pathophysiology involves proinflammatory mediators, with VEGF-A playing a pivotal role. VEGF-A significantly impacts vasculature and contributes to the resulting pathophysiology of OHSS and other related diseases. Interestingly, obesity, another example, demonstrates distinct VEGF-A effects on vasculature, differing from its role in OHSS. In this review article, our aim is to describe pathophysiology of OHSS and obesity as well as providing updated insights into these disorders, highlighting how VEGF-A modulates vasculature through unique intracellular signaling pathways in endothelial cells.
Prevalence, Awareness, and Attitudes towards Breast Cancer among Women in Southeast Nigeria
Authors: I. Airaodion Augustine
Published: August 2024

Background: Breast cancer is a significant health challenge in Southeast Nigeria, contributing to high morbidity and mortality among women. Factors such as limited access to healthcare, lack of awareness, and cultural stigmas exacerbate the burden, leading to late-stage diagnosis and poor survival rates. Objectives: This study aims to assess the prevalence, awareness, and attitudes towards breast cancer among women in Southeast Nigeria, and to identify the risk factors and preventive measures practiced in this region. Materials and Methods: A cross-sectional descriptive survey was conducted in Southeast Nigeria. A stratified sampling method was used to select participants from urban and rural areas. Data were collected from 360 women using a structured. Descriptive statistics and cross-tabulations were utilized for data analysis. Results: Awareness of breast cancer was high (96.67%), primarily obtained through the internet/social media (43.51%) and healthcare professionals (19.18%). However, knowledge about risk factors and symptoms was moderate to low, with only 14.17% considering themselves very knowledgeable. Regular breast self-examinations were practised by 30.28%, while 69.72% had never undergone clinical breast examinations. The prevalence of breast cancer diagnosis was 16.39%. Attitudes towards screening were positive, with 71.11% strongly agreeing that regular screening aids early detection. Despite this, confidence in identifying symptoms was low, with only 3.33% feeling very confident. Conclusions: The study highlights significant gaps in knowledge and practices related to breast cancer despite high awareness levels. There is an urgent need for targeted educational programs to enhance knowledge about risk factors, symptoms, and the importance of regular screening. Improving healthcare access and addressing cultural barriers are crucial for early detection and better outcomes.
Primary Thyroid-Like Follicular Carcinoma of Kidney: Review and Update
Authors: Kodzo-Grey Venyo Anthony
Published: August 2024

Thyroid-like follicular carcinoma of the kidney (TLFCK) is an exceedingly uncommon tumor which has been reported sporadically on very rare occasions that afflict individuals whose ages had tended to range between 10 years and 83 years. There are no specific manifesting symptoms for this neoplasm and TLFCK had most often been diagnosed incidentally during assessment of individuals for other conditions. Confirmation of the diagnosis of TLFCK is based upon histopathology examination and immunohistochemistry staining features of the tumor and exclusion of a primary thyroid follicular carcinoma metastasizing to the kidney with radiology imaging evidence of absence of follicular carcinoma of the thyroid gland. It also needs to be appreciated that immunohistochemistry staining features for thyroid-like follicular carcinoma of the kidney are different from the features of primary follicular carcinoma of thyroid gland. TLFCK does tend to afflict one kidney only generally. On rare occasions the kidney could be afflicted by metastasis from primary follicular carcinoma of thyroid gland but in such scenarios, there tends to be evidence of multiple metastases afflicting many other organs as disseminated tumor. TLFCK tends to portend generally a low-rate of malignancy; however, few cases had been reported associated with metastasis. Even though TLFCK is regarded to most often be a tumor that is associated with a low-rate of malignancy with no development of local recurrence or distant metastasis, because few cases of TLFCT had been ensued by the subsequent development of metastasis after a long-time, it would be recommended that all patients who had undergone treatment for a diagnosed TLFCK should be followed-up regularly over a period of a long-time. Patients who had been diagnosed as having primary TLFCK have tended to be treated by means of surgery in the form of partial nephrectomy or radical nephrectomy which could entail the undertaking of open surgery, laparoscopic surgery or robotic surgery. Other procedures including pre=operative biopsy of the tumor for pathology examination confirmation of the diagnosis followed by undertaking of less-invasive procedures including: cryotherapy of the tumor, radiofrequency ablation of the tumor, irreversible electroporation of the tumor, and selective renal artery angiography and super-selective embolization of the branch of renal artery supplying the tumor in the kidney, to the knowledge of the author has so far not been reported as treatment procedures for cases of primary TLFCK.
Perspectivas sobre la ruralidad a través de la Constitución de Cúcuta de 1821 a 1830
Authors: Velasquez-Mantilla Daniel Andres
Published: August 2024

Introducción: El presente trabajo elabora un análisis sobre la formación de las normas jurídicas relacionadas con la ruralidad en el periodo de la Constitución de la República de Colombia de 1821-1830, promulgada en Villa del Rosario de Cúcuta.  Metodología: Se realiza un análisis documental sobre los archivos encontrados en la Gaceta de Colombia, diario oficial en donde se halla información sobre las actuaciones de las autoridades relacionadas con el estudio. Resultados: Se revisaron 463 manuscritos, encontrando información relevante en 39 documentos que versan sobre la ruralidad. Discusión: La formación de normas jurídicas sobre lo rural se concentró principalmente en regular los procesos de exportación e importación, en incentivos a la producción y en entrega de tierras baldías. Fomentó los procesos de colonización de comunidades extranjeras y agudizó las contradicciones entre los nativos, colonos criollos y extranjeros. Conclusiones: Se concluye que la formación de las normas jurídicas de la época tiene una estrecha relación en la configuración de los problemas rurales actuales en Colombia.
China's Expanding Influence in the Asia-Pacific: Strategic Implications for the United States
Authors: Arif Muhammad Soban , Shahzad Gill Qasim , Mustafa Ghulam
Published: August 2024

The United States is increasingly active in the Asia-Pacific region to safeguard its global interests. As China’s economic power grows, it is posing challenges to U.S. hegemony. In response, the U.S. has formed alliances like AUKUS and the QUAD, emphasizing its Asia-Pacific policy to counter China. In contrast, China is expanding its economic influence by investing in infrastructure projects and the BRICS bank. China’s strategic approach, akin to Sun Tzu’s principles, aims to position opponents in situations with no escape. Both countries find themselves in Thucydides’ trap, where conflict seems inevitable. Geoeconomic interests now play a crucial role, shifting the focus away from traditional battlefield warfare due to nuclear deterrence.
DAMPAK GADGET TERHADAP PERUBAHAN PERILAKU SOSIAL SISWA DI SDIT MADANI ISLAMIC SCHOOL PAYAKUMBUH
Authors: Nelfi Yanti, Silvianetri Nelfi Yanti, Silvianetri
Published: August 2024

Abstrak: Penggunaan gadget berdampak bagi perubahan perilaku sosial anak.Penelitian ini bertujuan mendeskripsikan dampak penggunaan gadget pada prilaku sosial di SDIT Madani Islamic School Payakumbuh. Metode penelitian menggunakan metode kualitatif deskriptif. Teknik pengumpulan data dengan cara observasi dan wawancara.Sumber data primer yaitu 15 orang siswa kelas 4-6 yang diambil acak 5 orang pertingkat kelas, walikelas dan orangtua. Dalam menganalisis data menggunakan beberapa tahapan diantaranya : a) reduksi data yang diguankan untk merangkum, memilih hal-hal yang penting selama penelitian, b) penyajian data untuk menyajikan data dari tahap pertama dalam bentuk teks naratif, c) kesimpulan untuk menggambarkan inti dari keseluruhan penenlitian yang sudah dilakukan dalam bentuk pernyataan kalimat. Hasil penelitian menyimpulkan dampak gadget pada perubahan prilaku diantaranya 1) timbulnya sifat individualisme, 2) anak cendrung lebih emosional, 3) susah bergaul, 4) obesitas.Dari hasil penelitian disimpulkan gadget mengakibatkan perubahan prilaku sosial pada anak. Saran dalam penelitian ini yaitu peran orangtua, guru dan lingkungan sangat penting sekali dalam mengembangkan kemampuan perkembangan sosial anak.Abstract: The use of gadgets has an impact on changing children's social behavior. This study aims to describe the impact of using gadgets on social behavior at SDIT Madani Islamic School Payakumbuh. The research method uses descriptive qualitative methods. Data collection techniques are by observation and interview. Primary data sources are 15 class students 4-6 taken randomly 5 people per grade level, homeroom teacher and parents. In analyzing the data using several stages including: a) data reduction used to summarize, choose things that are important during the study, b) data presentation to present data from the first stage in the form of narrative text, c) conclusions to describe the essence of the entire research which has been done in the form of a sentence statement. The results of the study concluded the impact of gadgets on behavioral changes including 1) the emergence of individualism, 2) children tend to be more emotional, 3) difficult to get along with, 4) obesity. From the results of the study it was concluded that gadgets result in changes in social behavior in children . Suggestions in this study are that the role of parents, teachers and the environment is very important in developing children's social development abilities.
MEDIA PEMBELAJARAN BAHASA ARAB DI MADRASAH IBTIDA’IYAH NURUL ISLAM
Authors: Nurjannah, Helwani, Nasarudin, Husnan Nurjannah, Helwani, Nasarudin, Husnan
Published: August 2024

Abstrak: Penelitian ini bertujuan untuk mengetahui ragam penggunaan media pembelajaran Bahasa Arab ditingkat Madrasah, yang nantinya akan berdampak pada  empat kompetensi yang harus dicapai siswa yaitu kemampuan menyimak (Istima’), berbicara (kalam), membaca (Qira’ah), dan menulis (kitabah). Metodelogi yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan proses pengumpulan data menggunakan wawancara dan observasi. Hasil penelitian ini mencatat bahwa; 1). Madrasah Ibtida’iyah Nurul Islam memiliki beberapa media pembelajaran bahasa Arab seperti, alat peraga, LCD, papan tulis dan buku paket Bahasa Arab, serta terdapat media pendukung yang dibuat oleh guru bahasa Arab seperti; kartu kosakata, kartu bergambar, cerita pendek, poster berbahasa Arab, papan bahasa Arab,  kotak tata bahasa,  video pembelajaran, dan lagu berbahasa Arab. 2). Cara penggunaan media pembelajaran Bahasa Arab di MI Nurul Islam berfariasi, seperti; penyesuaian dengan tujuan pembelajaran, materi yang diajarkan, metode pembelajaran yang digunakan, bahkan penggunaan media pembelajaran juga divariasikan sesuai dengan kondisi siswa, sehingga berdampak pada pemberian pemahaman kepada siswa terkait materi yang telah diajarkan, munculnya motivasi siswa, mengikis rasa bosan siswa, meningkatkan daya ingat siswa, dan meningkatkan daya kreatifitas siswa dalam proses pembelajaran.Abstract: This study aims to find out the various uses of Arabic language learning media at the Madrasah level, which will later have an impact on the four competencies that students must achieve, namely listening (Istima'), speaking (kalam), reading (Qira'ah), and writing (kitabah) skills. The methodology used in this research is a qualitative approach with the data collection process using interviews and observation. The results of this study noted that; 1). Madrasah Ibtida'iyah Nurul Islam has several Arabic learning media such as teaching aids, LCDs, blackboards and Arabic textbooks, and there are supporting media made by Arabic teachers such as; vocabulary cards, picture cards, short stories, Arabic posters, Arabic boards, grammar boxes, learning videos and Arabic songs. 2). How to use Arabic learning media at MI Nurul Islam varies, such as; adjustments to the learning objectives, the material being taught, the learning methods used, even the use of learning media is also varied according to the conditions of the students, so that it has an impact on providing understanding to students regarding the material that has been taught, the emergence of student motivation, eroding student boredom, improving memory students, and increase the creativity of students in the learning process.
KAJIAN MATERI PAI DENGAN PENDEKATAN PSIKOLOGI
Authors: Sunardin Sunardin , Faridi Faridi , Ismail Ismail
Published: August 2024

Pendidikan Agama Islam sekarang ini dihadapkan  pada  tantangan  kehidupan manusia modern. Sehingga pendidikan Agama Islam harus diarahkan pada kebutuhan masyarakat modern. Dalam menghadapi suatu perubahan diperlukan suatu desain paradigma baru di dalam menghadapi tuntutan-tuntutan yang baru. Tujuan: Pendidikan Islam ingin menciptakam manusia yang memiliki kepribadian baik secara lahir dan batin, memiliki rasa persaudaraan yang besar, karena zaman sekarang sudah banyak umat Islam yang salah faham dalam memahami kajian agaman Islam. Pendekatan psikologi dalam pendidikan Islam pada akhirnya menjadi sebuah kesatuan yang tidak dapat dipisahkan.  Metode: Penelitian yang dilakukan yaitu penelitian menggunakan metode riset kepustakaan (library research) dengan menggunakan tahapan penelitian analisis deskriptif dan analisis isi. Pengumpulan data yang dilakukan melalui hasil mengidentifikasi buku, artikel jurnal, dan website maupun sumber lain yang berkaitan dengan tema penelitian. Hasil:  Penelitian ini yaitu menjelaskan pendekatan psikologi dalam pendidikan Islam guna mengetahui tingkat keimanan yang dihayati, dipahami dan diamalkan oleh seseorang. Kesimpulan:  Pendidikan Islam berkeinginan untuk melahirkan manusia yang memiliki pribadi baik secara lahir dan batin, memiliki rasa persaudaraan yang besar, karena zaman sekarang banyak ditemukan umat Islam yang salah faham dalam memahami kajian agama Islam. Pendekatan Psikologi dalam pendidikan Islam pada akhirnya menjadi sebuah kesatuan yang tidak dapat dipisahkan.
INTEGRASI MEDIA SOSIAL DALAM KURIKULUM PAI SEBAGAI PEMBENTUKAN KEADABAN DIGITAL PESERTA DIDIK SEKOLAH DASAR
Authors: Novanto Riza Awal , Tobroni Tobroni , Saefulloh Ahmad
Published: August 2024

Penggunaan media sosial yang meningkat di kalangan pelajar mengharuskan pendidikan formal mengakomodir pembelajaran nilai-nilai digital yang bertanggung jawab. Namun, kurikulum Pendidikan Agama Islam (PAI) saat ini belum menyediakan pedoman yang cukup untuk membentuk keadaban digital yang baik. Studi ini bertujuan untuk mengusulkan integrasi media sosial dalam kurikulum PAI sebagai alat pembelajaran untuk membentuk keadaban digital di kalangan pelajar. Penelitian ini merupakan studi pustaka yang menyelidiki berbagai literatur terkait integrasi teknologi dalam pendidikan dan model-model pembelajaran keadaban digital melalui media sosial. Analisis dilakukan terhadap studi-studi terkait, artikel jurnal, dan buku-buku yang berkaitan dengan pembelajaran keadaban digital dalam konteks PAI. Penelitian menunjukkan bahwa pengintegrasian media sosial dalam kurikulum PAI dapat meningkatkan pemahaman dan praktik etika digital. Hal ini berkontribusi pada peningkatan kesadaran dan keterampilan peserta didik dalam berinteraksi secara bertanggung jawab di ruang digital. Integrasi media sosial mendukung penciptaan lingkungan pembelajaran yang dinamis dan interaktif dalam kurikulum PAI, yang menawarkan kesempatan bagi peserta didik untuk menerapkan nilai-nilai etika secara praktis dalam konteks digital mereka. Penelitian ini berdampak pada pengembangan kurikulum yang lebih inklusif dan relevan dengan kebutuhan digital saat ini, serta memberikan rekomendasi bagi pembuat kebijakan untuk meninjau dan memodifikasi kurikulum PAI dalam menghadapi tantangan digital.
The Relationship between Muscle Aging, Bone Tissue and Sports Activities
Authors: Sarasia Samira Abedi
Published: August 2024

Aim: This research was conducted with the aim of investigating the relationship between muscle aging, bone tissue and sports activities in 2024. Methodology: Based on the nature of the data, this research is qualitative research, in terms of the purpose of applied research, and in terms of data collection tools, it is descriptive research. Due to the fact that the current research was conducted using the descriptive method of analysis and is based on library and documentary studies, therefore, the authentic document scanning tool was used to collect the information required for the literature section of the research. To answer the research question, the phenomenological method has been used. The phenomenological method can be used for research on any aspect of natural or social reality about which people have gained an understanding. The statistical population of the current research also includes men and women 50 years and older in Mashhad. The participants of this research are 30 people, 15 men and 15 women who were selected. In this research, the researcher has used purposeful sampling. Results: The findings of this research show that the effects of heavy sports training on aging of muscle and bone tissue are combined. 8 weeks of resistance training in middle-aged women with metabolic syndrome, which is associated with low-level chronic inflammation, increases the systematic baseline amount of bone loss compared to the control group, and this indicates that heavy resistance training reduces the amount of bone loss. which has a positive effect on bone tissue. Aerobic resistance exercises for 8 months in a group of middle-aged women 30 to 68 years old had no effect on the amount of systematic rest bone loss. There are also other cytokines that affect bone tissue in different models of bone tissue. Alendronate-calcitriol has a negative relationship with the base bone of the back and a positive relationship with the concentration of parathyroid hormone. Conclusion: Myostatin, which is considered a myokine and prevents muscle weakening, has a direct effect on bone resorption in a muscle model of rheumatoid arthritis, and inhibition of myostatin leads to preservation of bone tissue.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PADA PEMERINTAH KOTA PAREPARE
Authors: Asri Mayasari
Published: August 2024

The purpose of the research is first to find out the suitability of the cash flow report on the Parepare City Government with the Government Accounting Standard Statement (PSAP) No. 3 of 2010, the second to find out how the cash flow report plays in decision making in the Parepare City Government. This study uses qualitative and comparatively descriptive descriptive methods. This research is a qualitative and comparatively descriptive descriptive study. The research method consists of research objects at the Office of the Regional Financial Agency of Parepare From January to March 2019. In this study, we compared the format in Government Accounting Standard Statement No. 3 of 2010 with the format used in Parepare City Government. Explaining the role of cash flow report as a decision-making tool in the Parepare City Government. The results of this study in Parepare City Government show that in the preparation of its cash flow report, the Parepare City government used PSAP Number 3 of 2010 as its guideline using direct methods. In decision making, the Parepare City Government uses cash flow report analysis as a basis for determining policy.
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENERIMAAN KAS PADA PT. ELNUSA PETROFIN (PERSERO) CABANG PAREPARE
Authors: Hasdiana  , Yusmar
Published: August 2024

Dalam proses perkembangan perusahaan, penerimaan kas juga sangat penting diperhatikan dalam suatau perusahaan sehingga harus dilakukan pengendalian internal untuk mencegah penyelewengan yang dilakukan oleh individu yang tidak bertanggung jawab. Informasi penerimaan kas sangat penting bagi perusahaan, misalnya penjualan SPBU ke outlet-outlet beserta pencatatan apakah sudah sesuai dan tepat waktu. Penelitian ini bertujuan untuk mengetahui efektivitas system pengendalian internal penerimaan kas pada PT Elnusa Petrofin (Persero) Cabang Parepare. Adapun teknik pengumpulan data dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan peneliti reduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian, Bahwa sistem pengendalian intern terhadap pengelolaan kas pada PT. Elnusa Petrofin (Persero) Cabang Parepare sudah baik. Hal ini dapat dilihat dari komponen-komponen pengendalian intern yang terdapat pada perusahaan dengan melihat aspek-aspek efektifitas. Aspek-aspek efektifitas yaitu tugas dan fungsi, rencana atau program serta kebijakan atau peraturan yang ada dijalankan dengan baik, akan tetapi dari tiga aspek efektivitas ada satu aspek yang belum optimal dilaksanakan dengan baik yaitu aspek kebijakan atau peraturan, namun dua diantaranya sudah dijalankan dengan baik, maka s sistem pengendalian intern terhadap pengelolaan kas sudah dikatakan sudah efektif.
ANALISIS RASIO KEUANGAN PADA PT. ELNUSA PETROFIN TBBM (TERMINAL BAHAN BAKAR MINYAK) UNIT PAREPARE
Authors: Tarawiru Yasri , Surya Suhardi
Published: August 2024

PT Elnusa Petrofin Parepare tidak lepas dari usaha yang bertujuan untuk memperoleh keuntungan dengan menghasilkan efektifitas dan efisisensi pengelolaan keuangan. Maka perusahaan perlu melakukam pengelolaan keuangan yang baik, dalam mengetahui kondisi keuangannya perlu adanya penilaian kinerja dengan menggunakan berbagai macam rasio. Rasio ada lima (5) yaitu rasio profitabilitas, rasio aktivitas, rasio rentabilitas, rasio likuiditas, dan rasio solvabilitas. Penelitian ini untuk mengetahui tingkat kinerja keuangan pada PT. Elnusa Petrofin TBBM Unit Parepare. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu, observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif kuantitatif dengan menggunakan analisis rasio yang terdiri dari tiga rasio yaitu rasio profitabilitas, rentabilitas dan aktivitas. Setelah melalui proses analisis data maka diperoleh hasil bahwa tingkat kinerja keuangan pada PT. Elnusa Petrofin TBBM Unit Parepare ditinjau dari rasio profitabilitas yang terdiri dari profit margin sebesar 82% dan ROI Return on Investement sebesar 90%, ditinjau dari rasio rentabilitas yang terdiri dari profit margin sebesar 82% dan ROA (Ratio On Assets) sebesar 92%, dan dari rasio aktivitas ditinjau dari Total Asset Turn Over sebesar 110%. Dengan hasil rata – rata kinerja keuangan sebesar 91% termasuk dalam indikator “SEHAT”.
ANALISIS KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN PINRANG
Authors: Khadafi Muhammad Alif
Published: August 2024

This research was conducted at the Regional Finance Agency of Pinrang Regency with interview, observation and documentation data collection techniques, as well as using qualitative descriptive methods. This study aims to determine the application of Government Accounting Standards affect the quality of financial reports in the Pinrang Regency Government. The results of the research on the financial statements of the local government of Pinrang Regency meet the requirements to be said to be of high quality because it has fulfilled 3 main requirements, namely properly accounted for, fully reported by fulfilling the requirements 1) Relevant 2) Reliable 3) Comparable and 4) understandable, and independently audited. The application of accrual-based accounting standards is still being applied slowly because it requires strong resources to implement it gradually.
ANALISIS KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH (PADA BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN SIDENRENG RAPPANG)
Authors: Zahir Rezky
Published: August 2024

The purpose of this study is to determine the Performance of the Government Financial Statements of Sidenreng Rappang Regency. This research was conducted at the Regional Financial Management Agency of Sidenreng Rappang Regency using the Activity Ratio, PAD Efficiency Ratio, PAD Effectiveness Ratio and Regional Financial Independence Ratio. The results of the study are that the activity ratio, the percentage level of operating expenditures, is in good criteria, while capital expenditures are still in poor criteria. The ratio of regional financial independence is still low, indicating that the source of regional revenue is still not optimal. The Effectiveness Ratio has succeeded in realizing Regional Original Income from the previously estimated or determined target so that the effectiveness ratio is at an effective level, while the regional financial efficiency ratio of Sidenreng Rappang Regency during 2019 is still at an inefficient level.
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN PENDAPATAN DESA KECAMATAN BELAWA KABUPATEN WAJO (STUDI KASUS PADA DESA LEPPANGENG)
Authors: Yanti Desi Darma , Damis Sariana
Published: August 2024

The village has a function as the closest government center for the community. This study aims to analyze the accountability of village fund allocation (ADD) and analyze the accountability of Leppangeng Village Income, Belawa District, Wajo Regency. Data collection techniques by conducting interviews, observations and documentation. There were 7 informants in this study who were involved in Village Fund Allocation (ADD) and Village Revenue accountability. The data analysis technique in this study is qualitative with a descriptive analysis approach that describes the accountability of Village Fund Allocation (ADD) and Village Income based on the planning, implementation and accountability system in the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The results showed that the Management of Village Fund Allocation (ADD) and Village Revenue both administratively and technically by applying the principles of accountability supported by the principles of transparency, accountability, and participation. The management is also in accordance with applicable regulations, although there are still some obstacles faced by the Village Apparatus.
The Effect Of Regional Revenue And Expenditure Budget Realization On Economic Growth In Enrekang Regency
Authors: Tarawiru Yasri , Fitriani  , Nur Wildayanti B
Published: August 2024

The purpose of this research is to determine the effect of the revenue budget realization on economic growth in 2016-2020 period, to find out regional expenditure on economic growth in Enrekang Regency for 2016-2020 period, to find out theregional revenue and expenditure budgets realization has an effect on economic growth in 2016-2020 period. Quantitative (descriptive) analysis method, which analyzes data on the Regional Revenue and Expenditure Budgets realization on economic growth in Enrekang Regency. Quantitative method, multiple linear regression method, namely to see the effect of regional revenue (X1) and expenditure (X2) oneconomic growth (Y).
The results of the study stated that from the table of results of the f-test analysis, namely the effect of regional revenue on economic growth obtained the value of t-count > t-table (-2,101 < -2,131) at a significant level of 0.05. Then there is a significant effect between revenue and the value of economic growth. So that hypothesis 1 is accepted. Based on the partial test results, on the table of t-test analysis, the effect of regional expenditure on economic growth is obtained by the value of t-count > t-table (-1.980 <-2.131) at a significant level of 0.05, so Ha is accepted, meaning that partially there is a significant effect between regional expenditure and economic growth. So that hypothesis 2 is accepted. In the study entitled the effect of regional revenue and expenditure budgets realization on economic growth in Enrekang Regency. The variable used in this study was the effect of regional revenue and expenditure budgets on economic growth being the independent and dependent variable, namely the regional revenue and expenditure budgets has a significant effect. So that hypothesis 3 is accepted.
Accountability For Village Funds Management For Corruption Prevention In Patampanua District, Pinrang Regency
Authors: Arham  , Fatimah  , Azhabu
Published: August 2024

This study aims to identify and analyze the accountability of village funds management and its impact on corruption prevention in Patampanua District and provide information openly about transparency and accountability to the public about village fund management in the region. The data analysis technique used in this research were descriptive qualitative.
The research results showed that village fund management is accountable and free from corruption. This is indicated by the involvement of the community in the implementation of village fund activities, secondly, all the resources used, both human and material, were obtained from the village itself, and thirdly, all the results of implementation activities made transparent billboards regarding the details of the funds and the size of the development.
ANALISIS KINERJA PENGELOLAAN PAJAK RESTORAN PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH DI KABUPATEN PINRANG
Authors: Darmawan Darmawan , Yusriani Asri  , Fakhri Ramadhan  , Nurul Fatimah  , Nur Wafika  , Hamdan Yunus  , Andi Nurwanah
Published: August 2024

Restoran adaIah tempat di mana orang bisa pergi untuk mendapatkan makanan dan minuman dengan harga tertentu, itu juga termasuk Iayanan katering/catering, kafetaria, kantin, warung, bar, dan tempat-tempat serupa. Tujuan utama dari anaIisis kinerja pengeIoIaan pajak restoran adaIah untuk memastikan apakah Badan PengeIoIa Keuangan dan Pendapatan Daerah Kabupaten Pinrang teIah berhasiI menyeIesaikan seIuruh tahapan sikIus pengeIoIaan keuangan daerah. Jika diIihat dari sikIus pengeIoIaan keuangan daerah khususnya tahap perencanaan, peIaksanaan, peIaporan, dan evaIuasi kinerja, maka kinerja Badan PengeIoIa Keuangan dan Pendapatan Daerah Kabupaten Pinrang daIam mengoIa pajak restoran. PeneIitian ini menggunakan metodoIogi kuaIitatif.
HasiI dari peneIitian ini adaIah berdasarkan tahap daIam sikIus pengeIoIaan keuangan daerah yaitu tahap perencanaan sudah termasuk baik diIihat dari cara penentuan dan penetapan target serta tata cara pemungutan pajak restoran yang diIakukan tidak menyimpang dari aturan yang berIaku, tahap peIaksanaan bisa dikatakan sudah baik karena peIaksanaan yang diIakukan seperti penagihan pajak menggunakan dua cara bagi wajib pajak jadi membuat wajib pajak Iebih mudah memiIih cara mereka sendiri namun daIam peIaksanaan masih ditemui beberapa hambatan seperti dampak dari covid-19, tahap peIaporan dikatakan sudah baik karena penyusunan dan peIaporan keuangan yang diIakukan setiap buIan sudah tepat waktu waIaupun masih ditemui kendaIa di Iapangan seperti keterIambatan wajib pajak daIam meIapor namun haI itu masih bisa ditangani, tahap evaIuasi kinerja sudah sangat baik diIihat dari opini/tanggapan dari Badan Pemeriksa Keuangan yaitu Wajar Tanpa PengecuIian membuktikan bahwa kinerja Badan PengeIoIaan Keuangan dan Pendapatan Daerah Kabupaten Pinrang sudah sangat baik.
Analysis Of Swallow's Nest Tax Collection Supervision In The City Of Parepare
Authors: Burhan  , Muh. Hariansyah  , Muh. Rifqi  , Amira Isnaen  , Nurhaliza  , Andi Nurwanah
Published: August 2024

This study aims to look at the process of collecting swallow's nests in Parepare City based on Regional Regulation of Parepare City No. 1 of 2014 concerning Tax on Swallow's Nests. And to see how the collection of swallow's nest tax in Parepare City is in accordance with Regional Regulation No. 1 of 2014 concerning Swallow's Nest Tax. Data techniques used in this study were interviews, observation and documentation. The information in this study is the head of the midwife and education staff. The data analysis technique used in this research is qualitative analysis. The swallow's nest tax collection system used by the City Government of Parepare is Self Assessment, in which taxpayers are given in order to report, calculate and pay taxes owed but the implementation of tax collection in Parepare City has not been running because of the awareness of taxpayers in reporting their taxes, calculating, and pay for it.
Based on the results of the field assessment research, it shows that the potential of the buildings identified as providers of swiftlet nesting sites has spread across four sub-districts, namely Soreang, Ujung, Bacukiki and West Bacukiki. This distribution shows that the potential for swallow's nest tax revenue is quite high. This can be seen from the development of the Swiftlet's Nest taxpayer (WP) in 2015, only 20 WP, but in 2018 it has reached 70 WP, then in 2019 there are 82 WP and in 2020, there are 86 WP, so it can be concluded that from 2018 -2020 the number of taxpayers has increased.
Analysis Of The Role Of Accounting Information Systems Ineffectiveness Value And Efficiency Of Preparation Financial Reports At Spbu Office 74.916.66 Tanrutedong
Authors: Nurul Mutiara  , Harun Hernianti
Published: August 2024

This study aims to determine the role of accounting information systems in decision making and to determine the value of the effectiveness and efficiency of financial reports at the Tanrutedong gas station 74.916.66 as measured by the level of effectiveness and efficiency ratio. The data collection techniques used in this study were observation, interviews, and documentation. . The type of this research is qualitative. The data analysis technique in this research is descriptive research.
The results of the research that has been carried out are the role of accounting information systems in decision making at the Tanrutedong gas station 74.916.66 Accounting information systems play an important role in producing financial report information for the benefit of external parties. The information system also collects information on financial issues for the preparation of financial reports effectively and efficiency. SPBU 74.916.66 Tanrutedong in preparing the financial reports the system module used is the SUMEH application which is an online gas station financial digitization program. The financial reports used with the accounting information system show effective and highly efficient results for the last three years, namely 2020 to 2022 at the Tanrutedong gas station office 74.916.66.
Application Of The “Variable Costing” Method In Short-Term Decision Making To Accept Special Orders Onrainbow Production, Parepare City
Authors: Ruslan Ruslan , Abdul Azis  , Irin Triastuti
Published: August 2024

The price of a product or order can be determined by calculating production costs. This includes all costs incurred to make the product, such as labor, materials, and equipment. Sometimes, only certain costs, such as variable costs, matter to managers. This study is to determine how Pelangi Production can use the variable costing method to accept orders in the short term. The existing semi-variable costs are first divided into fixed and variable costs using the data analysis method. using the least squares method, and second, figuring profit and loss both without orders and with orders that aren't reasonable.
The consequences of the review show an examination involving variable costing in pursuing choices to acknowledge or dismiss extraordinary orders at the Pelangi Creation organization from orders from the Edho assortment shop so that screen printing shirts can be acknowledged. because a profit of IDR 37 could be generated by this special order. 345,738 with a total revenue of IDR 308,268,900 and pertinent expenses of IDR 21,533,900. Since the fees incurred are less than the revenue generated, it is recommended that the special order be accepted.
ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA DIDESA PANANRANG KECAMATAN MATTIRO BULU KABUPATEN PINRANG
Authors: Kamaluddin Achmad Fauzan , Darmawan Darmawan , Nurwani M
Published: August 2024

Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa pada Desa Pananrang Kabupaten Pinrang. Adapun teknik pengumpulan data dilakukan dengan teknik observasi, teknik dokumentasi, dan teknik wawancara. Adapun pihak-pihak yang menjadi informan pada penelitian ini yaitu:Kepala Desa, Sekertaris dan bendahara. Teknik analisis data yang digunakan pada penelitian ini adalah penelitian deskriptif dimana mengutamakan analisis tentang data dan fakta yang ditemukan kemudian diangkat kedalam penelitian dan disajikan secara apa adanya dan tanpa rekayasa. Hasil penelitian ini yaitu berdasarkan menteri keuangan Nomor 49 tahun 2016 tentang cara pengelolaan, penyaluran, penggunaan, pemantauan, dan evaluasi dana desa pada pemerintah Desa Pananrang belum cukup baik disebabkan karena kurang efektifitas dan efesiensi dalam mengelola aktivitas pendanaannya. Dalam pengalokasian dana di prioritaskan bidang konsumlif dan bidang produktif tidak di perhatikan sehingga pendapatan desa mengalami penurunan dari tahun ke tahun, dan terakhir adalah kurangnya pengawasan yang dilakukan oleh pengendalian intern karena terjadi kesalahan pencatatan pada laporan realisasi Anggaran Pendapatan dan Belanja Desa.
ANALISIS KEMAMPUAN LITERASI KEUANGAN MANAJEMEN TERHADAP PENERAPAN SAK-EMKM PADA WARKOP YOOPS SPACE PAREPARE
Authors: Dewi Rosalia  , Abdul Azis  , Hernianti Harun
Published: August 2024

Sebahagian UMKM pada dasarnya telah menggunakan fasiltas teknologi Informasi dalam pengelolaan usahanya, tentunya hal ini mencerminkan bahwa kemampuan Literasi Keuangan telah nampak pada pengembangan usaha UMKM, hanya saja hal ini belum dibarengi dengan pengelolaan laporan keuangan yang sesuai dengan SAK EMKM. Berdasar pada fenomena tersebut maka tujuan yang hendak dicapai dalam penelitian ini antara lain Untuk mengetahui Tingkat Kemampuan Literasi Keuangan dari Manajemen terhadap Penerapan SAK EMKM pada Warung Kopi Yoop Space dan Untuk mengetahui dampak dari kemampuan Literasi Keuangan pengelola terhadap penerapan SAK EMKM pada Warung Kopi Yoop Space.
Penelitian ini dilakukan dengan pendekatan metode Kualitatif, adapun hasil yang diperoleh dari penelitian ini adalah Tingkat kemampuan dari Manajemen Yoops Space dalam hal Literasi Keuangan pada dasarnya dapat dianggap cukup baik, walaupun dalam penerapan SAK EMKM kemampuan tersebut belum mampu memberikan dukungan secara maksimal. dan Pihak Manajemen sangat menyadari akan arti pentingnya pencatatan sesuai dengan Prinsip-prinsip dalam SAK EMKM, hanya saja faktor yang menjadi penghambat adalah belum adanya tenaga yang dianggap cocok untuk dapat ditempatkan sebagai pengelola laporan keuangan
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA BURSA EFEK INDONESIA
Authors: Muh Bayu Satria
Published: August 2024

Laporan keuangan adalah suatu bentuk pertanggung jawaban pihak manajemen perusahaan atas tanggung jawab yang telah dilaksanakan. PSAK No.1 Tahun 2013 tentang penyajian pelaporan keuangan menyatakan bahwa tujuan laporan keuangan adalah menyediakan infromasi mengenai posisi keuangan, kinerja keuangan, dan arus kas entitas suatu perusahaan yang bermanfaat bagi sejumlah besar pemakai dalam pengambilan keputusan ekonomi dan juga menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya. Penelitian ini bertujuan untuk mengetahui apakah leverage dan kepemilikan manajerial berpengaruh terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan ma0nufaktur yang terdaftar di bursa efek indonesia periode 2017-2021. Sampel penelitian ini berjumlah 29 perusahaan yang ditentukan dengan metode porposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS 25. Hasil penelitian ini menunjukan secara simultan leverage dan kepemilikan manajerial berpengaruh terhadap manajemen laba, secara persial leverage tidak berpengaruh terhadap manajemen laba, dan kepemilikan manajerial secara persial tidak berpengaruh terhadap manajemen laba.
ANALISIS BELANJA MODAL DANA ALOKASI KHUSUS TERHADAP PENGURANGAN DAMPAK KEMISKINAN PADA KABUPATEN PINRANG
Authors: Suriani Suriani , Parman Parman
Published: August 2024

AnaIisis belanja modal dana alokasi khusus terhadap pengurangan dampak kemiskinan pada Kabupaten Pinrang. Tujuan dari peneIitian ini adaIah untuk mengetahui bagaimana penanaman modaI mempengaruhi tingkat kemiskinan di Kabupaten Pinrang setiap tahunnya dari tahun 2018 hingga 2020. Observasi, wawancara, dan dokumentasi merupakan metode pengumpuIan data yang digunakan daIam peneIitian ini. PengumpuIan data, ideaI, dan penyajian data adaIah metode anaIisis data yang digunakan daIam peneIitian ini. MetodoIogi peneIitian kuaIitatif diterapkan daIam peneIitian ini. HasiI dari peneIitian ini adaIah beIanja modaI untuk pengentasan kemiskinan dari 3 tahun terakhir pada tahun 2018-2020 di Kabupaten Pinrang mengaIami peningkatan dan penurunan. HasiI peneIitian dari tahun 2018 mengaIami peningkatan 48,45% seIanjutnya  tahun 2019 mengaIami penurunan 32,95 dan tahun 2020 semakin menurun 8,83. Maka daIam haI ini mengenai pengentasan kemiskinan pada Dinas PUPR Kab. Pinrang maka dapat dikatakan tidak berpengaruh secara signifikan dikarenakan pembangunan serta pengadaan dan pengawasan tidak terbagi secara menyeIuruh.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH PENGENDALIAN INTERNAL PADA PT. KALLA TOYOTA CABANG PINRANG
Authors: Saskia Aulia Ashar  , Jumriani Jumriani , Nurwani Nurwani
Published: August 2024

Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Keuangan yang dimoderasi oleh Pengendalian Internal pada PT. Kalla Toyota Cabang Pinrang”. Skripsi Program Studi Akuntansi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare (UMPAR). Penelitian ini bertujuan untuk mengetahui kemampuan pengendalian internal dalam memoderasi hubungan sistem informasi akuntansi dengan kinerja keuangan. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan survey. Populasi penelitian ini adalah seluruh  karyawan yang bekerja di PT. Kalla Toyota Cabang Pinrang yang juga merupakan sampel penelitian sebanyak 31 sampel. Metode penelitian yang digunakan adalah analisis regresi linear sederhana dan Moderated Regression Analysis (MRA). Analisis linear sederhana digunakan untuk menguji pengaruh sistem informasi akuntansi dengan kinerja keuangan. Sedangkan Moderated Regression Analysis (MRA) digunakan untuk mengetahui kemampuan dari pengendalian internal dalam memoderasi sistem informasi akuntansi dengan kinerja keuangan. Hasil pengujian hipotesis dengan menggunakan uji T membuktikan bahwa variabel sistem informasi akuntansi berpengaruh positif signifikan dengan variabel kinerja keuangan begitupun dengan hasil penelitian regresi moderasi menunjukkan bahwa variabel pengendalian iinternal mampu untuk memoderasi sistem informasi akuntansi terhadap kinerja keuangan.
ANALISIS AKUNTANSI LINGKUNGAN DAN DAMPAK YANG TERJADI PADA RUMAH SAKIT UMUM DAERAH MASSENREMPULU KAB. ENREKANG
Authors: Fadilah  , Bachtiar Yusran , Syukri Fitriyani
Published: August 2024

Analisis Penerapan Akuntansi Lingkungan Dan Dampak yang terjadi pada Rumah Sakit Umum Daerah Masenrempulu kabupaten Enrekang, Penelitian  ini  bertujuan untuk mengetahui bagaimana  penerapan  akuntansi  lingkungan  dalam  upaya  pencegahan  limbah  di Rumah  Sakit  Umum Daerah (RSUD) Massenrempulu Kab. Enrekang. Metode dan teknik pengumpulan data yang dilakukan dalam penelitian ini adalah  dengan  metode  kualitatif  deskriptif  dan  wawancara  langsung pengumpuylan data arsip, pengidentifikasian biaya lingkungan, biaya penecngahan lingkungan, biaya deteksi lingkungan, biaya kegagalan internal, biaya kegagalan Eksternal. dengan bagian  Istalasi  Pengelolaan  Air  Limbah   dan  bagian  akuntansi  terkait  dengan biaya pengelolaan lingkungan. data yang digunakan berasal dari dokumentasi atau data internal Rumah Sakit. Dari  hasil  penelitian, ditemukan bahwa Rumah Sakit Umum Daerah (RSUD) Massenrempulu  Kab. Enrekang telah mengelolah limbahnya dengan baik dan telah melakukan tahapan perlakuan akuntansi untuk biaya pengeloaan lingkungan yang terdiri dari biaya limbah cair, padat, biaya air, listrik, penyehatan ruang dan bangunan, dan biaya pemeliharaan IPAL. Dengan  penelitian  ini,  diharapkan  Rumah Sakit Umum Daerah (RSUD) Massenrempulu Kab. Enrekang menerapkan akuntansi lingkungannya dengan lebih baik lagi
Biogeography of Planktonic and Benthic Bacterial Communities of Lake Khubsugul (Mongolia)
Authors: Belykh O. I. , Krasnopeev A. Yu. , Sorokovikova E. G. , Potapov S. A. , Jadambaa N. , Belykh T. I. , Tikhonova I. V.
Published: August 2024

The bacterioplankton of Lake Khubsugl (Hövsgöl) has significant differences from that of large ancient and oligotrophic water bodies. The greatest similarity was noted, however, between the microbiomes of Lake Khubsugul and Lake Baikal, the lakes located in the same rift zone and connected by the river system, which emphasizes the similarity of microbiomes at the regional level. In the global aspect, geographical zonation had the greatest reliable significance in the microbial community biogeography, while depth had the lowest. Trophic status of the lakes, as well as their ancient origin, did not affect the clustering of microbiomes, with the seasonal factor playing the major part at the local and regional levels.
Activity of East Siberian Trichoderma Isolates against Plant-pathogenic Microorganisms
Authors: Kuznetsova V. Е. , Matveeva E. A. , Belovezhets L. A.
Published: August 2024

The genus Trichoderma comprised important antagonists of pathogenic fungi and can be used in agriculture to combat various plant diseases. In the course of the present work, two micromycete strains were isolated from wood cuts in Eastern Siberia, which were identified by morphological and molecular genetic characteristics as Trichoderma atroviride and Trichoderma harzianum. These Trichoderma strains efficiently inhibited the development of the pathogenic fungi studied (by up to 80%). The data presented in the paper indicate that Trichoderma atroviride and Trichoderma harzianum may be promising for further study of the means of biocontrol of plant diseases.
Specific Response of Bacterial Cells to β-Ionone
Authors: Sidorova D. E. , Melkina O. E. , Koksharova O. A. , Vagner E. N. , Khmel I. A. , Plyuta V. A.
Published: August 2024

The biological activity and mechanisms of action of the unsaturated ketone β-ionone, a volatile compound of significantinterest for biotechnology, medicine, and agriculture, were studied. Using specific lux biosensors basedon Escherichia coli MG1655, we found that β-ionone causes oxidative stress in E. coli cells by inducing expression from the PkatG and Pdps promoters, but not from the PsoxS promoter. The effects of β-ionone on the heat shock induction (expression from the PibpA and PgrpE promoters) and on DNA damage (expression from the PcolD and PdinI promoters, SOS response) in E. coli cells were significantly weaker. β-Ionone did not cause oxidative stress in the cells of the gram-positive bacterium Bacillus subtilis.