bluuebunny/crossref_metadata_2025 huggingface dataset:
Investigation of The Nutritional Approaches of Student Athletes During The Covid-19 Epidemic
Authors: Altun Sevcan , Aksu Aykut , Imamoglu Osman , Erdogdu Murat , Karacabey Kursat
Published: September 2021

The aim of this study is to investigate the nutritional approaches of student athletes studying at the university during the coronavirus outbreak period. Participants consisted of students studying and doing sports at the University. 446 students, 246 males and 200 females, participated in the study. Besides the personal form, students were filled the questionnaire testing questionnaire. Students voluntarily participated. The surveys were done on social media. Nutritional habits questionnaire consists of 12 questions. In the preparation of the survey questions, the questions proved validity of the researches which have been done on the subject before have been used. SPSS 23.00 package program was used in statistical analyses. Kolmogorov-Smirnov test was performed to test whether the data was normally distributed and it was determined that the data showed normal distribution. Independent t-test, paired t-test, unidirectional variance analysis and LSD tests were used in statistical operations. There was no significant difference in students' nutrition approaches by gender, both in the pre-outbreak period and in the outbreak period points (p> 0.05). Nutrition scores were significantly increased during the outbreak period (p <0.001). A significant difference was found between the students who felt bad before the epidemic and those who felt well before the epidemic and their nutritional scores according to the levels they felt (p <0.05). A significant difference was found between the pre-outbreak period and post-epidemic nutrition scores of the sports faculty students (p <0.05). During the coronavirus epidemic, university student athletes have either increased their nutritional opportunities or have changed their eating habits positively to keep their immune systems strong or both. The fact that sports faculty students have better nutrition compared to other faculty students can be attributed to their taking courses in nutrition, health and similar. It is recommended to give lectures or seminars on nutrition to athlete students. Keywords: Student, Nutrition, Sports Nutrition, Nutritional Approach, Covid-19
Detection of Multidrug Resistance Salmonella spp. from Chicken Meat by Multiplex PCR and VITEK 2 system
Authors: Jarjees Khanzad Khudhur , Khudhur Khanda Omar , Al-Safar Suzan Sabah Yahia
Published: September 2021

Salmonellae are highly pathogenic foodborne bacteria able to cause infection even at low doses. Infection by Salmonella from contaminated foods leads to gastrointestinal disease known as salmonellosis. Raw chicken can be a source of human infection if the meat products are not properly handled, stored or cooked. The aim of the present study was to investigate the prevalence of Salmonella Enteritidis and Salmonella Typhymurium serovars in retail raw chicken meat from retail market in Erbil, as well as, to assess their antimicrobial resistance. A total of 100 raw retail chicken meat samples were collected and plating on Xylose Lysine Deoxycholate and Salmonella-Shigella agar media. In addition, the typical black colonies were identified and stored for further analysis. In addition, Salmonella spp. isolates recovered from the samples were identified and tested for antibiotics susceptibility by using VITEK 2 automated system. The multiplex polymerase chain reaction was employed to detect Salmonella Enteritidis and Salmonella Typhymurium in the meat samples. Out of 100 raw chicken meat analysed samples, 5 (5%) were positive for Salmonella Typhimurium, while none of the samples were contaminated with Salmonella Enteritidis. The resistance levels of the isolates against 12 different antimicrobial agent were tested: all the strains were suscebtible to Imipenem, Meropenem, and Ciprofloxacin. However, the resistance rates in the bacterial isolates were 20% each for Amikacin, Gentamicin, and Tobramycin, also 40% and 30% resistance for Minocycline, and Trimethoprim/Sulfamethoxazole. All isolates of the Salmonella Typhymurium were multiresistant to three or more antimicrobial agents. Preventive measure such as proper temperature control as well as proper handling of raw chicken meat in the market place are crucial to the minimization of any potential health hazard by this foodborne pathogen.
Effect of chamomile on chemotherapy-induced neutropenia: a pilot open-label controlled trial
Authors: Shahriari Mahdi , Azadbakht Mohammad , Roohparvar Maryam , Daneshfard Babak , Nimrouzi Majid
Published: September 2021

Neutropenia is a common complication of chemotherapy in leukemic patients. An herbal formulation of chamomile was hypothesized to be effective on neutropenia. A group of healthy volunteers and two groups of patients received chamomile oral drop to be compared with a control group of neutropenic patients. Results showed an increase of white blood cells and resolution of neutropenia in all groups except for the control group. In conclusion, chamomile could be used as an effective complementary medicine for increasing the immunity of neutropenic patients (in addition to healthy individuals). Keywords: Chamomile; Leukemia; Chemotherapy; Neutropenia; Integrative Medicine; Persian Medicine
IMPACT OF MANAGERIAL ENTRENCHMENT AND GROUP AFFILIATION ON DIVIDEND POLICY IN EMERGING ECONOMY OF PAKISTAN EMPIRICAL EVIDENCE FROM KSE LISTED NON-FINANCIAL FIRMS
Authors: Fareed Muhammad Anjum , Hassan Arshad
Published: September 2021

For analysis of managerial entrenchment hypothesis, insider’s ownership (MSO) is divided into three parts, i.e., MSO less than 25%, between 25% and 50% and above 50%. For data analysis Random effect model and Tobit model are used. Many studies have shown the linear relationship among managerial ownership and firm’s performance but a very few studies documented a non linear relationship in literature (Farinha, 2002; Chen et al., 2005). The study presented a non linear relationship between insiders’ ownership and dividend policy, i.e. at low level (MSO< 25%) a negative relationship exists which proves the agency theory hypothesis, whereas above this level (MSO>25%) a significant positive relationship is documented which is backed by the managerial entrenchment hypothesis, as at high level of MSO “resource extraction” and above 50% level “expropriation of minority rights” exist. Group affiliation (ASSO) is also included to see the impact on dividend policy and results reveal a significant negative relation between group affiliation and dividend policy.
IMPACT OF SPIRITUAL INTELLIGENCE ON EMPLOYEE TASK PERFORMANCE AND OCB; MEDIATING ROLE OF SELF EFFICACY, MODERATING ROLE OF COLLECTIVIST CULTURE OF PAKISTAN
Authors: Faiz Khawaja Shazia
Published: September 2021

The current study aimed to explore the impact of spiritual intelligence in the task performance and OCB, through the mediating mechanism of self efficacy and the moderating impact of collectivist culture on the said relationship. Three separate linear regression models were developed to investigate the hypotheses. The data were collected using survey method from 313 doctors, employed in both public and private sector hospitals. The findings of the study suggested that spiritual intelligence leads to the increased task performance and enhanced OCB among doctors, whereas, self efficacy partially mediates the relationship. Moreover, collectivism positively moderates the relationship of spiritual intelligence with performance and OCB. The study concludes by discussing limitations and providing future research directions.
One size does not fit all: a summary of signal detection methods
Authors: Patil Dr. Rajrajeshwari R. , Singh Dr. Vivek
Published: September 2021

The selection of an appropriate signal detection method is pivotal in the identification process of safety signals in pharmacovigilance. Nevertheless, the early detection of safety signals is even more important to prevent the occurrence of another thalidomide tragedy in humans. Spontaneous reports, follow-up studies, scientific literature, preclinical & clinical studies, are valuable sources of adverse events; but on the other hand, these reported adverse events are extremely diverse, hence comprehending this can result in formulating the right signal detection and evaluation strategies. Broadly, signal detection methods fall into two categories: qualitative and quantitative, each having its significance; while the quantitative methods help to handle the voluminous data during signal detection, the qualitative one does its part to pick the rare signals. Hence, there is no single universal method that would be a perfect fit to identify safety signals from all data sources or for all types of adverse events. Further, the signal detection process involves a series of steps right from signal detection to its final assessment & submission, to regulatory authorities confirming a signal as a 'possible safety alert'. Finally, the completed task of finding a confirmed safety alert would be meaningless if it does not reach the end-users of the drug concerned. Therefore, effective communication to health care professionals, patients including clinical trial subjects, pharmaceutical companies, and other stakeholders is equally important.
An OBE-centered Development Procedure for a B. S. Architecture Curriculum: Insights on its Application
Authors:   College of Architecture, University of the Philippines, Diliman, Quezon City, Philippines, Ozaeta Emilio U. , Fajardo Amelia C. ,   College of Education, University of the Philippines, Diliman, Quezon City, Philippines
Published: September 2021

This paper provides a report on a curriculum design procedure developed by the authors from an understanding of the prescriptions of Outcome-Based Education, particularly as discussed by William Spady (1994). The procedure was applied to the revision of an undergraduate architecture program in the Philippines. The procedure is described and insights on the OBE procedure that arose from faculty discussions during its implementation were identified. The insights centered on the quality of appropriateness of OBE to an architecture curriculum and to the curricula of arts-based disciplines in general.
O Sistema Nacional de Avaliação da Educação Superior (SINAES) à luz da política jurídica
Authors: Santos Adelcio Machado dos , Twardowski Rita Marcia , Caetano Audete Alves dos Santos , Leffer Danielle Martins , Escher Alisson André
Published: September 2021

A avaliação da educação superior constitui-se temática sobre o modo perquirida no Brasil. Posto que a seu histórico seja recente, muito já foi produzido e questionado em termos de necessidade de avaliação da educação superior e como ela deve se operacionalizar. O modelo do Sistema Nacional de Avaliação da Educação Superior (SINAES), instituído pela Lei nº 10.861, de 14 de abril de 2004, sucede e abrange o Exame Nacional de Cursos constituindo-se pelos programas de avaliação dos cursos de graduação, das instituições de educação superior e do desempenho do aluno. Todavia, até as análises axiológicas da matéria não lograram suplantar o paradigma instrumental. Esta pesquisa colima verificar se a avaliação da educação superior se sintoniza com a Política Jurídica..
PENGARUH LUAS LAHAN, LUAS BANGUNAN DAN TATA LETAK TANAH TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN MINAHASA TAHUN 2015-2017
Authors: Mampow Gianfillo Luke , Manengkey James , Marunduh Andrew
Published: September 2021

Tujuan dari penlitian ini adalah untuk menganalisis pengaruh Luas Lahan, Luas Bangunan dan Tata Letak Tanah terhadap Penerimaan Pajak Bumi dan Bangunan di Kabupaten Minahasa pada tahun 2015 sampai tahun 2017. Populasi dari penelitian ini adalah 25 kecamatan yang berada di Kabupaten Minahasa. Metode pengumpulan data menggunakan teknik library research dan teknik dokumentasi, dan teknik untuk mengolah data menggunakan regresi linear berganda. Hasil penelitian ini menunjukan variabel  dependent secara simultan berpengaruh terhadap penerimaan Pajak Bumi dan Bangunan (PBB) dengan hasil Fhitung  > Ftabel (18,594 > 2,736) dengan nilai signifikansi 0,000 (0,0%) < 5%. Secara parsial hasil penelitian ini menunjukan Tata letak tanah secara parsial tidak berpengaruh signifikan dengan nilai Thitung < Ttabel (1,802<1,994) dengan tingkat signifikansi 0,076>0,05. Dengan hasil Ajusted R2 sebesar 0,416 artinya variabel independent pada penelitian ini menjelaskan variabel dependent sebesar 41,6% sedangkan sisanya 58,4% dijelaskan oleh variabel lain diluar penelitian ini.

Abstract

The purpose of this study was to analyze the effect of land area, building area and land layout on land and building tax revenues in Minahasa district from 2015 to 2017. The population of this study were 25 sub-districts in Minahasa district. The data collection method uses library research techniques and documentation techniques, and the technique for processing data uses multiple linear regression. The results of this study indicate that the dependent variable simultaneously influences land and building tax (PBB) revenues with the results of Fcount> Ftable (18.594> 2.736) with a significance value of 0.000 (0.0%) <5%. Partially the results of this study show that partially the land layout has no significant effect with the value of tcount <ttable (1.802 <1.994) with a significance level of 0.076> 0.05. With the results of Ajusted R2 of 0.416, it means that the independent variable in this study explains the dependent variable of 41.6% while the remaining 58.4% is explained by other variables outside of this study.
ANALISIS PENERAPAN SAK ETAP PADA KOPERASI DI KABUPATEN MINAHASA
Authors: Sendow Sendi , Manengkey James , Kambey Anita
Published: September 2021

ABSTRAK

Penelitian ini bertujuan untuk mengetahui penerapan SAK ETAP dalam penyusunan laporan keuangan di Kabupaten Minahasa.Teknik analisis data dalam penelitian ini adalah dengan metode deskripif kualitatif dan hanya menguraikan  hasil dari wawancara yang dilakukan saat di lapangan. Berdasarkan hasil penelitian menunjukkan bahwa  pencatatan (jurnal) atas berbagai transaksi yang dilakukan pada koperasi di Minahasa sesuai dengan SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya dan Koperasi Jivent Matuari menggunakan jurnal memorial untuk peringkasan dan neraca percobaan untuk pengikhtisaran sehingga sudah sesuai dengan SAK ETAP. Penyajian laporan keuangan dalam dua jenis yaitu neraca dan laporan laba rugi yang paling umum digunakan sedangkan menurut SAK ETAP ada lima jenis yaitu neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan.

ABSTRACT

 

This study aims to determine the application of SAK ETAP in the preparation of financial reports in Minahasa Regency. The data analysis technique in this research is descriptive qualitative method and only describes the results of interviews conducted in the field. Based on the research results, it shows that the recording (journal) of various transactions carried out in cooperatives in Minahasa is in accordance with the SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya and Koperasi Jivent Matuari using a memorial journal for summary and trial balance for summarizing so that it is in accordance with SAK ETAP. The presentation of financial statements is in two types, namely balance sheet and income statement which are the most commonly used while according to SAK ETAP there are five types, namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes on financial statements.
ANALISIS PENGAKUAN ASET TETAP BERDASARKAN PSAK DI CV GERONIMO AIRMADIDI
Authors: Lamandoke Yudi , Sumual Tinneke E.M. , Sumual Frida M
Published: September 2021

Abstrak
CV Geronimo perusahaan perseroan komoditer yang bergerak dibidang jasa di Kelurahan Sarongsong 1, Kecamatan Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara. Penelitian ini bertujuan untuk mengetahui apakah pengakuan aset tetap di CV Geronimo sudah sesuai dengan pernyataan standar akuntansi keuangan  no.16 tentang aset tetap. Teknik analisis data yang digunakan adalah analisis deskritif kualitatif, yaitu metode yang bertujuan untuk menggambarkan keadaan perusahaan berdasarkan kenyataan yang sesungguhnya terjadi disuatu perusahaan. Hasil penelitian menunjukkan bahwa pengakuan aset tetap di kantor CV Geronimo  sesuai dengan pernyataan standar akuntansi keuangan no 16.
 
Kata kunci: pengakuan, akuntansi aset tetap, pernyataan standar akuntansi keuangan no. 16
 
Abstract
CV Geronimo is a commodity company engaged services at Sarongsong 1 Village, Airmadidi District, North Minahasa Regency, North Sulawesi. This study aims to determine whether the recognition of fixed assets at CV Geronimo by following the statement of financial accounting standards No.16 regarding fixed assets. The data analysis is using descriptive qualitative technique analysis, which is a method that aims to describe the state of the company based on the fact that occur in a company. The results showed that the recognition of fixed assets in the Cv Geronimo office was by following  the statement of financial accounting standards No. 16.
Keywords: recognition, fixed asset accounting, financial accounting standard statement no. 16
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM
Authors: Simanjuntak Natasha , Sumual Tinneke E.M. , Bacilius Aprili
Published: September 2021

Abstrak
Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan.
Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan
 
 
Abstract
One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials.
Keywords : SAK-EMKM, Restaurant, Financial Statements
ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 PADA UMKM DI KECAMATAN LANGOWAN
Authors: Mangare Gloria , Pangkey R. I. J , Pontoh Jones. X
Published: September 2021

Tujuan penelitian ini untuk memahami bagaimana penerapan Peraturan Pemerintah No. 23 Tahun 2018 pada UMKM di Kecamatan Langowan, dilakukan pada lima UMKM berbeda, menggunakan pendekatan kualitatif. Informasi diperoleh langsung dari para informan dengan teknik wawancara maupun observasi, berdasarkan teori yang ada tentang asas-asas pemungutan pajak oleh Adam Smith. Jumlah pungutan pajak sebagaimana yang diatur dalam Peraturan Pemerintah No. 23 Tahun 2018 dianggap sesuai dengan daya pikul karena pengenaannya tergantung dari besar kecilnya penghasilan.Peraturan Pemerintah ini juga memberikan kepastian hukum bagi Wajib Pajak. Adapun pendapat dari sebagian informan bahwa tarif 0,5% merupakan tarif yang tidak terlalu memberatkan, namun sebagian informan lainya berpendapat bahwa tarif tersebut masih dianggap berat. Namun, manfaat pajak bisa dirasakan lewat program pemerintah yang memanfaatkan penerimaan perpajakan. Peran pajak dapat dinikmati, dimana pemerintah berupaya mengadakan sarana dan prasarana yang dapat meningkatkan kesejahteraan masyarakat.

Kata Kunci: Penerapan, Peraturan Pemerintah No. 23 Tahun 2018, UMKM

 

The porpose of this study is to know how about the implementation of Government Regulation No. 23 of 2018 at Micrro Small and Medium Enterprises (MSME) in Langowan District, at five different Micrro Small and Medium Enterprises, using a qualitative approach. Information obtained directly from informants by interview techniques and observation, based on existing theories about tax collection principles by Adam Smith. The amount of tax collection on Micro Small and Medium Enterprises as regulated in Government Regulation No. 23 of 2018 considered in accordance with ability because the imposition depends on the size of income. This Government Regulation can also provide legal certainty for taxpayers. The opinions of some taxpayers is the 0,5% tariff is a less heavy tariff. However, the opinions of some taxpayers that the rate is still considered heavy. However, the benefits of taxes can be felt through government programs that take advantage of tax revenues. The role of tax can be enjoyed, the government strives to provide facilities and infrastructure that can improve the welfare of society.

Key Words: Implementation, Government Regulation No. 23 of 2018, MSME
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE RESPONSIBIITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018
Authors: Sumondag Jessica , Tanor Linda A. O , Kambey Anita N.
Published: September 2021

ABSTRAK
Corporate social responsibility merupakan kegiatan sosial yang dilakukan oleh perusahaan untuk masyarakat. Penelitian ini bertujuan untuk melihat dampak profitabilitas dan leverage terhadap corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 dan difokuskan pada sektor industri dasar dan kimia, penarikan sampel menggunakan purposive sampling dan diperoleh 20 perusahaan yang menghasilkan 60 data panel. Metode dalam riset ini memakai pendekatan kuantitatif dengan teknik analisis data yang dipa analisis regresi berganda dengan bantuan aplikasi SPSS 22. Hasil riset menunjukkan bahwa profitabilitas mempunyai dampak terhadap corporate social responsibility  dengan nilai signifikan sebesar 0,001 sedangkan leverage tidak memilki pengaruh yang signifikan terhadap corporate social responsibility.
Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage.
ABSTRACT
Corporate social responsibility is a social activity carried out by the companies for the community. This study intends to see the impact of profitability and leverage on corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 and is focused on one sector, namely the basic industrial sector and chemicals, with sampling using purposive sampling and obtained 20 companies that produced 60-panel data. The method used in this research is the quantitative approach. This research also used the data analysis technique, with multiple regression analysis using the support of the SPSS 22 application. The results showed that profitability has an impact on corporate social responsibility with a significant value of 0.001 while leverage does not have a significant negative influence on corporate social responsibility.
Keywords: Corporate Social Responsibility, Profitability, Leverage.
PERSEPSI WAJIB PAJAK USAHA MIKRO KECIL MENENGAH TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 KABUPATEN KEPULAUAN SANGIHE
Authors: Pelo Rini , Tanor Linda. A. O , Sumual Tinneke Evie Meggy
Published: September 2021

Pajak merupakan kontribusi wajib kepada Negara yang termasuk utang oleh orang pribadi atau organisasi yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak menghasilkan imbalan yang nyata dan dipakai sebagai keperluan Negara sebesar-besarnya untuk menyejahterakan kemakmuran rakyat dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007 (UU KUP No. 28 TAHUN 2007). Usaha mikro adalah usaha yang berjalan dan dimiliki oleh badan usaha maupun perorangan pribadi dengan memenuhi syarat dalam Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak Usaha Mikro Kecil Menengah (UMKM) terhadap Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 Kabupaten Kepulauan Sangihe. Metode penelitian ini adalah jenis penelitian deskriptif kualitatif yaitu penelitian yang dilakukan untuk mendapatkan informasi terhadap objek yang diteliti berdasarkan pada situasi. Sumber Informasi dalam penelitian ini adalah beberapa Wajib Pajak yang memiliki Usaha Mikro Kecil Menengah (UMKM) Khususnya warung-warung yang ada di Pasar Kampung Kulur II sebanyak 5 narasumber atau informan. Berdasarkan hasil ini diperoleh kesimpulan bahwa pelaku usaha yang menjadi informan penelitian kurang memiliki sedikit pengetahuan tentang pajak.
 
Kata Kunci : Persepsi, UMKM, Peraturan Pemerintah
 
ABSTRACT
Taxes are mandatory contributions to the State which are included in debts by private persons or organizations that are compelling based on the law, without producing tangible rewards and are used as a large amount of the State's need for the welfare of the people with the Law on General Provisions and Tax Procedures Number 28 of the year. 2007 (UU KUP No. 28 of 2007). A micro business is a business that runs and is owned by business entities and private individuals by fulfilling the requirements in the Law of the Republic of Indonesia Number 20 of 2008. This study aims to determine the perception of taxpayers of Micro, Small and Medium Enterprises (MSMEs) against Government Regulation (PP) Number 23. In 2018 Sangihe Islands Regency. This research method is a type of qualitative descriptive research, namely research conducted to obtain information on the object under study based on the situation. Sources of information in this study are several taxpayers who have Micro, Small and Medium Enterprises (MSMEs), especially 5 food stalls in Kampung Kulur II Market. Based on these results, it can be concluded that business actors who are research informants do not have a little knowledge about taxes.
 
Key Words : Persepetion, UMKM, Development Rules
Pengaruh Perputaran Piutang Dan Leverage Terhadap Profitabilitas Di Perusahaan Pembiayaan Yang Ada Di Bursa Efek Indonesia 2016-2019
Authors: Harilawang Linda , Kawulur Arie , Sumual Frida
Published: September 2021

Riset ini bertujuan untuk mengetahui sampai dimana efek perputaran piutang, serta leverage pada profitabilitas perusahaan pembiayaan di Bursa Efek Indonesia 2016-2019 secara parsial. Pengambilan sampel dikerjakan memakai purposive sampling dan diperoleh 36 data sampel. Untuk memperoleh data serta informasi, penulis menggunakan teknik observasi dan teknik pustaka. Penulis menggarap data laporan keuangan perusahaan pembiayaan dari tahun 2016 sampai 2019. Data didapatkan dari situs resmi bursa efek Indonesia serta web-web terikat lainnya juga dengan cara menganalisa literatur yang berhubungan dengan persoalan penelitian entah media cetak juga media elektronik. Cara analisis data yang dipakai ialah analisis deskriptif.
Hasil riset menunjukkan ternyata secara parsial hanya variabel leverage yang memiliki pengaruh pada profitabilitas perusahaan pembiayaan, sedang variabel perputaran piutang tidak berpengaruh. Koefisien regresi leverage yang negatif pada riset ini menunjukkan ternyata ketika leverage semakin tinggi maka profitabilitas yang didapat perusahaan bisa berkurang serta sebaliknya. Efek yang besar memperlihatkan ternyata leverage ialah unsur primer yang mempengaruhi profitabilitas perusahaan.
Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan
Authors: Tambahani Gea Delaya , Sumual Tinneke E.M. , Kewo Cecilia
Published: September 2021

Penelititan ini bertujuan mengetahui dan menganalisis pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) terhadap Nilai Perusahaan pada perusahaan manufaktur sektor industri konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Menggunakan data sekunder dan  metode penelitian kuantitatif. Teknik analisis yang digunakan yaitu regresi data panel, gabungan time series dan cross section. Menggunakan aplikasi pengolahan data Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara antara variabel satu dengan variabel lainnya. Sampel yang digunakan sebanyak 16 perusahaan manufaktur sektor industri barang konsumsi subsektor makanan dan minuman selama 3 periode dari tahun 2017-2019  dengan purposive sampling sebagaiimetode pengambilan sampel. Hasillpenelitian menunjukkan bahwa Perencanaan Pajak (BTD) berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (PBV) dan penghindaran Pajak (ETR) berpengaruh negatiffdan tidak signifikan terhadap nilai perusahaan.
PENGARUH LIKUIDITAS, STRUKTUR MODAL, PERTUMBUHAN LABA DAN PROFITABILITAS TERHADAP KUALITAS LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019
Authors: Luas Cindy Olivia Aninditha , Kawulur Arie Frits , Tanor Linda A.O
Published: September 2021

Penelitian ini bertujuan untuk menguji pengaruh dari Likuiditas, Struktur Modal, Pertumbuhan Laba dan Profitabilitas Terhadap Kualitas Laba pada perusahaan manufaktur yang masuk dalam Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian ini adalah kuantitatif. Sampel yang diambil berjumlah 30 perusahaan yang dipilih berdasarkan kriteria yang telah ditentukan penulis. Teknik penelitian yang digunakan untuk melakukan pengujian hipotesis adalah analisis regresi linear berganda. Data dalam penelitian ini diolah menggunakan Eviews 9.0. Hasil penelitian menunjukkan bahwa Likuiditas, Struktur Modal dan Pertumbuhan Laba Tidak Berpengaruh Terhadap Kualitas Laba dan Profitabilitas berpengaruh positif dan signifikan terhadap Kualitas Laba. Hasil Uji Simultan menyatakan bahwa Likuiditas, Struktur Modal, Pertumbuhan Laba dan Profitabilitas secara bersama-sama memiliki pengaruh terhadap kualitas laba. Hasil Uji Koefisien Determinasi menunjukkan bahwa 53,68% variabel Kualitas Laba dapat dijelaskan oleh variabel Likuiditas, Struktur Modal, Pertumbuhan Laba dan Profitabilitas sedangkan 46,32% lainnya dijelaskan oleh variabel lain diluar penelitian ini.
Analisis Sistem Akuntansi Pelaksanaan Anggaran Pendapatan Belanja Desa (APBDes) (Studi Kasus Pada Pemerintah Desa Karimbow Kecamatan Motoling Timur Kabupaten Minahasa Selatan)
Authors: Runtunuwu Kristania Vanesa , Tamboto Henry , Kambey Joseph Kambey
Published: September 2021

Masalah dalam penelitian ini yaitu masih kurangnya pengetahuan pemerintah desa dalam pengelolaan keuangan desa. Penelitian ini bertujuan untuk mengetahui apakah Sistem Akuntansi Pelaksanaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Pemerintah desa Karimbow sudah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif. Penelitian ini berfokus pada bagaimana cara pemerintah desa merencanakan, mencatat, dan melaporkan pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes). Dari hasil penelitian ini menunjukkan bahwa Sistem Akuntansi Pelaksanaan APBDes di desa Karimbow sudah baik dalam pencatatannya menggunakan Aplikasi Sistem Keuangan Desa (SISKEUDES) dan juga perencanaan dan pelaporan sudah sesuai dengan Permendagri Nomor 20 tahun 2018 tentang Pengelolaan Keuangan Desa, hanya saja pemerintah memiliki masalah dalam hal memperoleh kesepakan dalam perencanaan APBDes.
On-Campus and Fully-Online University Students: Comparing Demographics, Digital Technology Use and Learning Characteristics
Authors: Johnson Genevieve
Published: September 2021

First-year university students (n = 185) completed an online questionnaire that allowed comparison of those who reported studying on-campus with those who reported studying fully-online. Independent sample t-tests compared the means of students in the two study modes on demographics, frequency of use of digital technology and metacognitive learning characteristics. Compared to students who studied on-campus, students who studied fully-online were older, more likely to be native English speakers and had lower expectations of academic achievement. Compared to students who studied fully-online, students who studied on-campus were more likely to use a computer to chat or tweet, had higher levels of extrinsic achievement motivation and expressed greater need for peer and teacher support for learning. Some differences between on-campus and fully-online students appear to be eroding; other differences persist. Implications for instructional practice are presented.
Shedding Light on Students’ Technology Preferences: Implications for Academic Development
Authors: Mirriahi Negin , Alonzo Dennis
Published: September 2021

This study built on previous research in 2010 to determine changes to students’ current use of and expectations for future integration of technologies in their learning experience. The findings reveal a continued trend of conservative technology use amongst students but with a growing demand for more integration of technologies for assessment and administrative purposes, podcasts or lecture recordings in flexible and blended course designs. While academic practice has been slow to change, this study reveals a continued need for academic development to focus on strategies that enhance technology adoption amongst academic staff. Students’ preferences from this and the earlier study suggest that they would like more use of technologies, especially mobile technologies for efficient and convenient access to content, communication and assessment that can not only inform academic development and course design for fully online and blended learning courses, but also for the growing number of massive open and online courses (MOOCs) in the education landscape.
Measuring Self-Directed Learning: A Diagnostic Tool for Adult Learners
Authors: Khiat Henry
Published: September 2021

Self-directed learning is an important form of adult learning (Caffarella, 1993; Knowles, 1975; Knowles, Holton & Swanson, 2005; Merriam, 2001; Merriam & Caffarella, 1999). The strategies of self-directed learning allow adult learners to cope better with their studies while fulfilling family, work and other commitments. This study conceptualised and validated a learning diagnostic test in the context of SIM University (UniSIM), an adult learning institution, in Singapore. The learning diagnostic tool allows the students to identify their strengths and weaknesses in areas of self-directed learning. The study employed a survey research methodology. 1,960 students responded to the survey, and the statistical methods of exploratory and confirmatory factor analysis were used in the analysis. The confirmatory factor analysis showed that the final model of self-directed learning, as actualised through the items of the learning diagnostic tool, has a good fit on the data, thus affirming the strong validity and reliability of the tool. This validated learning diagnostic tool currently serves as one of the student learning support measures to help UniSIM students to be self-directed learners.
Promoting African Music and enhancing intercultural understanding in Teacher Education
Authors: Joseph Dawn , Hartwig Kay
Published: September 2021

Australia is a culturally diverse nation. The Arts provide a pathway that contributes to the rich tapestry of its people. Tertiary music educators have the responsibility to provide opportunities to effectively prepare and engage pre-service teachers in becoming culturally responsive. The authors discuss the importance and need to include guest music educators as culture bearers when preparing pre-service teachers to teach multicultural music. Drawing on data from student questionnaires, author participant observation and reflective practice in 2014, the findings highlight the experiences and practical engagement of an African music workshop in teacher education courses. Generalisations cannot be made, however, the findings revealed the need, importance and benefits of incorporating guest music educators as culture bearers who have the knowledge, skills and understandings to contribute to multicultural music education. This experience may be similar to other educational settings and it is hoped that the findings may provide a platform for further dialogue in other teaching and learning areas.
Wikistudents. Teaching consumption through production hands on with Wikipedia
Authors: Sassatelli Roberta , Arfini Elisa , Piro Valeria , Zambelli Laura
Published: September 2021

This paper describes and reflects on a teaching experience developed as a complimentary workshops to MA class on history, theory and politics of consumption. We used Wikipedia as a tool to consider the circuit of knowledge production in the Web 2.0 era, where consumers are no longer passive audiences but producers and consumers at the same time. We developed a collaborative team-work workshop aimed at the production of Wikipedia entries on topics related to the class content. In this note we describe the structure of such “Wikiworshops”, our teaching strategy on sources management, teamwork and group teaching, and elaborate on students' reception of the workshop. Wikiworkhops proved to be an effective exercise in a collaborative economy of knowledge, and an opportunity for young sociologists to be part of it, expressing their creativity as well as becoming aware of the boundaries and limits inherent in the mechanism.
Academic development through a pandemic crisis: Lessons learnt from three cases incorporating technical, pedagogical and social support
Authors: Sumer Murat , Douglas Tracy , Sim Kwong Nui
Published: September 2021

Distance or online learning is more than simply uploading and delivering learning resources to learners but in fact, it is a process that provides learners with autonomy, responsibility, flexibility and choice. This can be a challenge for many academic teachers. In 2020, as universities globally shifted to online learning, in response to the impact of the COVID-19 pandemic, a variety of staff have supported colleagues to develop e-learning techniques ‘just-in-time’ for effective delivery to students in fully online platforms. This has required a transformation of educational development and faculty support globally. This paper will reflect on mechanisms of support demonstrating tailored staff support to transform education in three case scenario contexts, during the impact of the COVID-19 pandemic in three different countries. Our case studies illustrate that support lies beyond technological capability building to also incorporate the essentials of holistic well-being and resilience reinforcement. This paper demonstrates temporary solutions to a global crisis in online education and reflects on lessons learnt and how e-teaching and e-learning support may transform beyond the pandemic.
Pivots, pirouettes and practicalities: Actions and reactions of work-integrated learning practitioners
Authors: Connor Melissa , Mueller Beate , Mann Samuel , Andrew Martin
Published: September 2021

One impact of the global pandemic of 2020 was a rapid shift in the delivery of work-integrated learning (WIL) to remote activity among WIL practitioners, students and educators alike. Along with professional practice research in higher degrees, WIL practice, including placements and non-placements, responded actively and sometimes reactively to the challenges of sudden transition to online environments. What strategies - pivots and pirouettes - did WIL practitioners use to weather the storm of Covid-19? What does this tell us about the nature of WIL? This paper captures the seemingly overnight response to shifting work-based learning to online and other spaces. With change came the opportunity to reflect on the varying areas of WIL: from the practical processes of ensuring students are cared for to pivoting to the learning opportunities it presented in building digital literacies and adapting to the global future of work. This study is a Trans-Tasman collaboration of four WIL practitioners exploring their responsiveness to disruption in WIL contexts. We present collective autoethnographic responses to such themes as disruption, becoming resilient, pivoting to change, changing perceptions of WIL and the legacies of the pandemic. These themes apply to learners and educators alike, and our words embody the experiences of both groups. Our responses to phenomena highlighted this need for resilience and agility. Methodologically, the researchers’ micro-narrative responses to key themes structure themselves into a macro-narrative that demonstrates the lived experiences of the researchers as educators in the WIL space and explores implications for ongoing and future practice.
Teaching health science students during COVID-19: Cross-hemisphere reflections
Authors: McGill Megann , Turrietta Christina , Lal Aparna
Published: September 2021

Efforts to mitigate the spread of the COVID-19 virus based on recommendations from government agencies across the world, such as physical distancing requirements, propelled university and college training programs into virtual learning environments in 2020. This unprecedented and largely unplanned shift to online/remote learning has led to novel pedagogical experiences for instructors, particularly those teaching in the field of health sciences, which typically rely on in-person and hands-on training to prepare students for their careers. Our manuscript aims to answer the research question, “What are the cross-cultural experiences of university instructors teaching students studying health sciences during a global pandemic?” The three authors of this manuscript are lecturers in higher education who teach in the health science programmes in different parts of the world (i.e., Australia, Pacific Northwest USA, Southwest USA). A reflective scholarship of teaching and learning method, collective autoethnographies, was used to examine the online/remote teaching experiences of the authors. Four shared themes emerged from our qualitative coding and reflective discussions, with our experiences highlighting the importance of human connection and comparisons to pre-pandemic teaching practice. Our reflections have implications for pedagogy and course design and highlight the limited support available for educators teaching during stressful times as we continue remote learning. These cross-cultural teaching experiences in health sciences provide important insights into cross-hemisphere discussions about teaching in a post-COVID world.
Estado del arte sobre la oralidad desde una perspectiva comunicativa
Authors: Loáisiga Manzanarez Víctor Alfonso
Published: September 2021

El presente artículo tiene como propósito determinar los avances investigativos en el estudio de la didáctica de la lengua oral desde una perspectiva comunicativa. La metodología utilizada corresponde a las fases de la investigación documental. La primera denominada inicial, se determina el problema (didáctica de la oralidad desde el enfoque comunicativo) y se precisan ocho estudios de tipo tesis y artículo científicos. La segunda fase es la analítica, se establecieron cinco categorías de análisis, destacando los estudios latinoamericanos de didáctica de lengua oral, enfoque comunicativo y el intérvalo temporal del año 2011 a la fecha. La tercera fase es la final, se presentan los principales hallazgos. En relación a la primera categoría, los elementos teóricos comunes de las investigaciones corresponden a oratoria, el lengua verbal y no verbal, y la argumentación. También, sugieren las técnicas mesa redonda, debate y exposiciones para el desarrollo de la oralidad. Asimismo, manifiestan que la dificultad de los docentes radica en la planificación, ejecución y evaluación de la actividad oral. En la segunda categoría, Enfoque Comunicativo, no hay estudios en Nicaragua, los detectados corresponden a propuestas didácticas extranjeras que no fueron aplicadas. Estas hacen énfasis en la capacitación docente sobre la didáctica oral, debido a la centralización por la escritura y lectura.
Estado de arte de la investigación sobre la incidencia de las estrategias didácticas en el proceso de enseñanza-aprendizaje
Authors: Busto Lara Tania Yaoska
Published: September 2021

El presente artículo científico tiene como fin evidenciar los avances investigativos sobre las estrategias didácticas y su efectividad en el proceso de enseñanza-Aprendizaje. En él se hace énfasis en la metodología, correspondiente a las fases de investigación documental. Primeramente, se indagó en sitios web los trabajos realizados en torno a este tema, dichos estudios son actualizados en una fecha no menor de 5 años, 50 porciento nacional y 50 porciento internacional. También se explica los resultados, el cual contempla los aportes teóricos, es decir aquella fundamentación conceptual que explica las variables de investigación, tal como: estrategia didáctica y su importancia en el proceso de aprendizaje. De igual manera se muestran los vacíos cognitivos en el que se observa que todos los trabajos abordaban la importancia de trabajar con estrategias didácticas, pero no se evalúa las razones por las que muchas veces no se implementan estas herramientas de aprendizaje, pues una de las dificultades que se presentan en las conclusiones de las investigaciones presentadas, es que muchos maestros no usan estrategias innovadoras y los que la utilizan no lo aplican de forma adecuada.
Informe final de las prácticas de profesionalización como docente de Lengua y Literatura Hispánicas
Authors: Zamora Sotelo Daniel Francisco
Published: September 2021

Las prácticas de profesionalización son para el estudiante de Lengua y Literatura Hispánicas el último paso de apenas la primera etapa de su permanente aprendizaje como docente egresado de la UNAN-Managua; una actuación que consta de la búsqueda diaria de información y el empleo de nuevas estrategias en el aula de clases para lograr un proceso de aprendizaje-enseñanza de mayor preponderancia en la educación media de Nicaragua.
Estratégia omnichannel e a experiência do usuário: um estudo na rede social digital LinkedIn
Authors: Ramos Bruno Soares , Campos Arthur Ferreira , Paiva Eliane Bezerra , Freire Gustavo Henrique De Araújo , Sousa Marckson Roberto Ferreira de
Published: September 2021

Introdução: A informação está presente nos diversos meios e recursos tecnológicos existentes, sendo utilizada tanto para uma compra online como para redigir um texto numa rede social digital, expondo opinião sobre um determinado fato ou assunto. Utiliza a estratégia omninichannel para entender a gestão integrada de canais de comunicação no uso simultâneo e na interligação desses diferentes canais, analisando a experiência do usuário e sua satisfação em relação à rede social digital LinkedIn. Objetiva compreender a importância da estratégia omnichannel para a experiência do usuário na rede social digital LinkedIn. Método: O percurso metodológico é alicerçado pela abordagem qualitativa e utiliza formulário online, averiguando a satisfação no LinkedIn quanto à estratégia omnichannel e à experiência do usuário. Resultados: Os resultados apontam a consolidação de um público especializado e experiente na utilização da rede social digital LinkedIn, constatando possibilidades de melhorias, expondo as dificuldades de uso enfrentadas e conhecendo a estratégia omnichannel como forma de integração entre o usuário e os recursos inerentes à estratégia. Conclusão: A partir do alcance do objetivo do artigo, considera que o relacionamento estratégico possibilitado pela omnichannel é desenvolvido mediante a integração de conteúdo disseminado nos canais de comunicação juntamente com a integração entre os próprios usuários da informação.