bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisa Balok Prategang Dengan Panjang Bentang 50 Meter Pada Ruas Jembatan Di Kota Palembang
Authors: Verinazul Septriansyah  , Adji Sutama
Published: June 2024

Studi ini bertujuan unuk menganalisa perilaku balok prategang dengan panjang bentang 50 meter pada ruas jembatan di kota Palembang. Penelitian dilakukan untuk memahami respons struktural balok prategang terhadap beban-beban yang mungkin terjadi selama masa operasional jembatan. Metode analisa menggunakan pendekatan numerik dengan mempertimbangkan berbagai parameter seperti beban lalu lintas, kondisi lingkungan, dan karakteristik material. Hasil analisa diharapkan dapat memberikan wawasan yang mendalam tentang keandalan dan keamanan struktural balok prategang dalam menghadapi berbagai beban, serta membantu dalam mengidentifikasi potensi kegagalan atau deformasi yang perlu diperhatikan. Diharapkan kesimpulan dari penelitian ini dapat memberikan kontribusi penting bagi perancangan, pemeliharaan, dan manajemen jembatan di kota Palembang, dengan tujuan meningkatkan keamanan dan efisiensi penggunaan infrastruktur tersebut.
Analisa Sistem Distribusi Air Bersih PDAM Tirta Ogan Di IKK Desa Batu Kuning (Studi Kasus : Perumahan Kibang Permai) Kabupaten OKU
Authors: Meiwinda Eka Rizki
Published: June 2024

Air, sebagai kebutuhan vital bagi masyarakat harus selalu tersedia baik dari segi kuantitas dan kualitas. PDAM Baturaja merupakan satu-satunya perusahaan penyedia air bersih di Kota Baturaja. Air bersih yang digunakan sebagai sumber pemenuhan kebutuhan warga Desa Batu Kuning berasal dari Sungai Ogan. Tujuan penelitian ini adalah untuk menganalisis sistem jaringan, pendistribusian air bersih dan ketersediaan air bersih. Metode penelitian yang digunakan adalah deskriptif – kuantitatif. Data penduduk di Desa Kibang diproyeksikan sebanyak 181 KK dengan jumlah sebanyak 493 jiwa sehingga masuk kedalam katagori pedesaan. Kebutuhan air domestik minimal 150 l/hari dan kebutuhan air sebesar 27.045,98m3 dengan rata-rata 2.253,85m3.
Analisis Terhadap Pekerjaan Struktur Pile Cap : Menjamin Keselamatan Dan Kestabilan Bangunan
Authors: Baihakim Ivan Maulana , Widiasanti Irika , Fadhlurrahman Muhammad , Marananta Yosua , Hermafito Aflah
Published: June 2024

Penelitian ini bertujuan untuk melakukan analisis terhadap pekerjaan struktur pile cap dengan fokus pada upaya menjaga keselamatan dan kestabilan bangunan. Metode penelitian yang digunakan adalah kombinasi (mix method) antara pendekatan kualitatif dan kuantitatif. Data kualitatif diperoleh melalui studi literatur dan wawancara, sedangkan data kuantitatif dikumpulkan melalui pengisian kuesioner. Studi ini dilakukan pada proyek konstruksi pembangunan jembatan beton di Pulau Jawa, Indonesia. Populasi penelitian meliputi pegawai dari perusahaan kontraktor, konsultan, akademisi, dan pemerintahan yang berpengalaman dalam proyek jembatan di seluruh Indonesia. Teknik sampel purposive sampling digunakan untuk pemilihan sampel. Hasil penelitian akan memberikan wawasan yang mendalam tentang faktor-faktor yang memengaruhi kinerja struktur pile cap serta identifikasi strategi perawatan yang efektif dalam menjaga keandalan pile cap dalam jangka panjang. Diharapkan penelitian ini dapat memberikan kontribusi signifikan dalam meningkatkan keselamatan dan kestabilan bangunan, khususnya dalam konteks pekerjaan struktur pile cap
Pengaruh Penggunaan Kolom Tipis Pada Bangunan Beton Untuk Rumah Tinggal Betingkat 2
Authors: Irawan Teddy , Matra Ikahariya Pratiwi Matra
Published: June 2024

Rumah sebagai kebutuhan utama pada zaman sekarang ini. Kebutuhan tempat tinggal sangat penting seiring dengan pertumbuhan ekonomi. renovasi perumahan juga banyak dilakukan yang awalnya dari satu lantai menjadi dua lantai atau lebih. Pada perubahan renovasi tersebut banyak terjadi perubahan beban beban bangunan seperti beban mati dan beban hidup dikarenakan adanya penambahan ruangan-ruangan. Kolom merupakan salah satu komponen dari struktur bangunan yang berfungsi untuk menyangga beban aksial tekan vertikal. Kolom memiliki peran penting dalam struktur bangunan, yang apabila kolom mengalami kegagalan struktur dapat berakibat langsung pada struktur bangunan yang akan mengakibatkan robohnya bangunan tersebut. Penelitian ini difokuskan pada Analisis struktur dengan perbandingan ukuran dimensi kolom bantuan aplikasi program SAP2000 versi 14. Analisa struktur kolom yg ditinjau adalah pada bangunan Rumah 2 lantai Ukuran penampang kolom yang digunakan kolom tipis 15 cm x 40 cm dan kolom tebal 30 cm x 30 cm. Hasil analisis menggunakan program aplikasi Sap2000 selisih yang terjadi pada momen lantai 1 menggunakan kolom tipis 4894 kNmm dan kolom tebal 4895 kNmm dengan selisih 0,02% dan momen lantai 2 kolom tipis 125 kN dan kolom tebal 130 kN dengan selisih 3,84%. Pada Lantai 1 momen. Momen lantai 2 menggunakan kolom tipis 13753 kNmm dan kolom tebal 12327 kNmm dengan selisih 11,5% dan momen lantai 2 kolom tipis 37 kN dan kolom tebal 39 kN dengan selisih 5,12%. Hal itu terjadi karena kapasitas tahanan momen pada kolom tebal lebih besar untuk menahan momen dan gaya aksial.
Design Experiment pada Pembelajaran Bangun Datar dengan Pendekatan PMRI bagi Siswa Autis
Authors: Marhamah Marhamah , Zulkardi  , Putri Ratu Ilma Indra , Susanti Ely , Nusantara Duano Sapta
Published: June 2024

Penelitian ini bertujuan menghasilkan Hypothetical Learning Trajectory (HLT) untuk pembelajaran bangun datar bagi siswa autis menggunakan pendekatan PMRI. Metode yang digunakan adalah design research tipe validation study, yang mencakup preparing for experiment, design experiment, dan retrospective analysis. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, dan dianalisis secara deskriptif kualitatif. Implementasi HLT dilakukan pada 6 siswa autis kelas VII SLB Bina Autis Mandiri Palembang dan seorang guru matematika. Peneliti bertindak sebagai guru model, sedangkan guru lain sebagai observer. Hasil penelitian menunjukkan bahwa dengan menggunakan HLT yang telah dirancang, siswa dapat menghubungkan dan membentuk bangun datar dengan bantuan alat bantu visual dan pendekatan kontekstual. Namun, masih terdapat kesenjangan pemahaman pada beberapa siswa yang memerlukan bimbingan tambahan. Oleh karena itu, saran untuk penelitian selanjutnya adalah menambahkan variasi contoh bangun datar dan menggunakan konteks yang lebih beragam.
The first record of Branchinecta Orientalis G.O. Sars 1901 (Crustacea, Branchiopoda, Anostraca) in Western Siberia
Authors: Pyatkova Y. S. , Bezmaternykh D. M.
Published: June 2024

Data on the first reliable record of Branchinecta orientalis G.O. Sars 1901 in western Siberia are presented. This species was found in July 2022 in a small brackish lake, Bolshoi Sor, Kulunda District, plain part of the Altai Krai. Information on the species’ morphology, the geographical location of the reservoir and its hydrochemical characteristics is provided.
A new species of Bristletail of the Genus Ditrigoniophthalmus (Microcoryphia, Machilidae) from the Altai Region
Authors: Kaplin V. G.
Published: June 2024

A new species of bristletail, Ditrigoniophthalmus charyshensis sp. n., is described from the northwestern Altais, which is the closest to D. ongudaensis Kaplin 2023 in structure of the eyes and paired ocelli, legs, and ovipositor. Their main differences lie in structure of the main segment (scapus) and flagellum of the male antennae, the maxillary palps and mandibulae of the male and female, and the male reproductive apparatus.
On the distributional History of Bullfinches (Pyrrhula, Passeriformes, Aves)
Authors: Ivushkin V. E.
Published: June 2024

Over the past hundred years, constant uncertainty has been observed in establishing the taxonomic status of individual forms of bullfinches, one that has been developed throughout the history of their study. The lack of information has prevented almost all researchers who worked on bullfinches from coming to generallly accepted conclusions. This has not changed even as a result of the use of molecular genetic methods. To analyze the current situation, three key publications are considered, on which the modern understanding of the history of phylogenetic interactions of closely related forms of the bullfinch genus Pyrrhula in the process of their evolution is based. The hitherto accumulated data and the taxonomic system of the genus are proposed to be re-evaluated on the basis of modern knowledge and new approaches to research. A reconstruction of the historical events in the distribution of bullfinches is advanced. Alternative options and additional tools for determining the pathways of distribution, as well as the terms and mechanisms of their formation are discussed.
Консенсус експертів Всеукраїнської асоціації кардіологів України і Всеукраїнської асоціації фахівців із серцевої недостатності щодо нового індивідуалізованого підходу до лікування пацієнтів із прогресуючим перебігом хронічної серцевої недостатності
Authors: Voronkov L. G. , Dolzhenko M. M. , Zharinov O. J. , Zaichenko H. V. , Ivanov D. D. , Koval O. A. , Kravchenyuk Ye. Ia. , Lashkul D. A. , Parkhomenko O. M. , Riznychenko A. O. , Sychov O. S. , Tseluyko V. I. , Chendei T. V. , Yagenskyi А .V.
Published: June 2024

From the perspective of evidence-based medicine, it is recommended that each patient receive all the components of guideline-directed medical therapy (GDMT) that have been proven to have a positive impact on morbidity and mortality. Individualization of treatment is considered a useful tool for achieving GDMT in patients with tolerability issues. Tailoring the treatment approach to the individual characteristics of patients with progressive chronic heart failure (CHF), as well as incorporating innovative strategies targeting different pathways of CHF with vericiguat, can lead to improved prognosis in patients with CHF. The VICTORIA algorithm was developed to identify patients with advanced HF for whom vericiguat may be most effective. The core concept of the VICTORIA algorithm is that most patients with HF are elderly individuals with multiple comorbidities who require pharmacotherapy, leading to a significant increase in the risk of side effects, tolerability issues, and drug interactions. Consequently, the majority of patients are not prescribed drugs at target doses. In such cases, vericiguat will be the drug of choice to either replace or supplement the current treatment.
MODEL EVALUASI CIPP PADA PEMBELAJARAN DI MADRASAH IBTIDAIYAH
Authors: RAHMAYANTI JESICA DWI
Published: June 2024

Penelitian ini bertujuan untuk mendeskripsikan model evaluasi CIPP di Madrasah Ibtidaiyah. Penelitian menggunakan jenis library research dengan metode analisis isi (content analysis) untuk mengeskplorasi data yang telah dikumpulkan melalui database google scholar dan buku di perpustakaan online yang berkaitan dengan topik yang dikaji. Hasil penelitian menunjukkan bahwa model evaluasi CIPP dilakukan secara komprehensif untuk memahami aktivitas sebuah program tertentu, mulai dari munculnya ide sampai hasil yang telah diperoleh dari program yang dibuat. Konsep dasar dari model CIPP adalah melakukan evaluasi terhadap beberapa komponen diantaranya context, input, process, dan product. Model CIPP memiliki beberapa tujuan diantaranya context evaluation to serve planning decision, input evaluation, structuring decision, process evaluation, to serve implementing decision, product evaluation, to serve recycling decision. Dibanding dengan model evaluasi yang lain, model CIPP memiliki beberapa kelebihan yaitu lebih komprehensif, memiliki pendekatan yang holistik, memiliki potensi untuk bergerak diwilayah evaluasi formatif dan sumatif, mampu memberikan dasar yang baik dalam mengambil keputusan dan kebijakan maupun penyusunan program selanjutnya. Namun, disamping kelebihan tersebut tentu tidak terlepas dari kekurangan. Adapun kekurangan dari model evaluasi CIPP yaitu terlalu mementingkan dimana proses seharusnya dari pada kenyataan dilapangan, cenderung fokus pada rational management, penerapan dalam bidang pembelajaran dikelas mempunyai tingkat keterlaksanaan yang kurang tinggi.
UPAYA PENINGKATAN KOMPETENSI SOSIAL EMOSIONAL SUBTEMA AKU AGGOTA PRAMUKA MELALUI PROJECT BASED LEARNING KELAS 3
Authors: Ashfiyah Siti
Published: June 2024

Penelitian ini bertujuan untuk mengetahui 1) apakah peningkatan kompetensi sosial emosional subtema aku anggota pramuka dapat diupayakan melalui project based learning (PjBL) peserta didik kelas 3, dan 2) bagaimana langkah-langkah PjBL yang dapat meningkatkan kompetensi sosial emosional subtema aku anggota pramuka peserta didik kelas 3. Subyek penelitian ini adalah seluruh peserta didik kelas 3 SD Negeri Sidorejo Lor Salatiga tahun pelajaran 2022/2023 sebanyak 28 peserta didik yang terdiri dari 15 laki-laki dan 13 perempuan. Jenis penelitian berupa penelitian tindakan kelas (PTK). Model penelitian dari Kemmis dan Mc. Taggart. Prosedur penelitian terdiri dari 2 siklus, masing-masing siklus terdiri dari tiga tahap yaitu: tahap perencanaan, tahap pelaksanaan dan pengamatan dan tahap refleksi. Teknik pengumpulan data menggunakan non tes berupa observasi dan angket. Instrumen penelitian berupa lembar observasi dan butir penyataan. Teknik analisis data adalah teknik kuantitatif komparatif berupa persentase. Hasil penelitian menunjukkan bahwa peningkatan kompetensi sosial emosional tema praja muda karana dapat diupayakan melalui PjBL peserta didik kelas 3. Kriteria baik sekali dapat dilihat dengan ketercapaian 36% dari 28 peserta didik saat prasiklus dan siklus 1 meningkat menjadi 61% dari 28 peserta didik dan siklus 2 menjadi 82% dari 28 peserta didik. Peningkatan kompetensi sosial emosional tema praja muda karana peserta didik kelas 3 dapat diupayakan melalui PjBL dengan langkah-langkah: 1) membuat pertanyaan mendasar dari tema 8 praja muda karana, 2) merancang rencana proyek membuat puzzle  lambang negara dan lambang pramuka, 3) membuat jadwal pelaksanaan proyek pembuatan puzzle, 4) pemantauan aktivitas pembuatan puzzle, 5) penilaian puzzle, 6) mengevaluasi kegiatan dan hasil proyek.
Analisis Pengaruh Struktur Modal Dan Profitabilitas Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Pertanian Yang Terdaftar Di Bei Periode 2018-2022
Authors: Rifandi Muhamad , Aviany Rahmawati Nur
Published: June 2024

The company value in this study is proxied by Price Book Value, which is the market ratio used to measure stock prices with the book value of shares. This study aims to test and determine the effect of capital structure proxied by Debt to Equity Ratio and Profitability proxied by Return on Equity on the value of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 25 companies and the research data amounted to 125 data for the period 2018-2022. This study used time series data with multiple linear regression models. Hypothesis testing shows the regression coefficient value of the capital structure variable is -0.009 with a significance of 0.433> 0.05. Meanwhile, the regression coefficient value of profitability variable was 0.166 with a significance of 0.009 <0.05. The results of this study indicates that capital structure (DER) has a negative and insignificant effect on firm value, meaning that if the capital structure increases by one unit, the firm value will remain constant. While profitability (ROA) has a positive and significant effect on firm value (PBV), meaning that Profitability (ROA) has a significant effect on Firm Value in Manufacturing companies listed on the IDX that if profitability increases by one unit, the company value will increase.
Pengaruh Gaya Hidup, Brand Ambassador Dan Harga Produk Terhadap Keputusan Pembelian Konsumen Pada Produk Skincare Skintific
Authors: Pamungkas Angga Riyan , Wardhani Masitha Fahmi
Published: June 2024

Using quantitative methods, this study aims to explain how lifestyle, brand ambassadors, and product prices influence the purchasing decisions of skincare consumers. This research is a type of associative research. Consumers who have purchased scientific skincare in Semarang are the subjects of this study. In this study, 96 samples were taken from skincare skincare users in Semarang. This study used random sampling using the Lemeshow formula. The results of the T test show that the price of the product and the lifestyle of the Brand Ambassador have a significant influence on purchasing decisions, while the Brand Ambassador does not. Lifestyle variables and product prices influenced purchasing decisions by 47.5%, while other variables influenced 52.5
Profitabilitas Memoderasi Good Corporate Governance Dan Nilai Perusahaan Perbankan Di Bursa Efek Indonesia
Authors: Dewi Putu Pande R. Aprilyani , Indraswari I Gusti Agung Ayu Pramita
Published: June 2024

Good company value can be said to be an illustration that the company is able to guarantee prosperity and provide welfare for its shareholders. By implementing good corporate governance, it is hoped that the company will be more transparent and careful in managing the company so that it can be more efficient in carrying out its duties to increase company profits and maximize company value. The research was conducted at banking companies listed on the Indonesia Stock Exchange in 2019-2021. Where the population of this study was 46 companies and the sample was determined using purposive sampling so that a sample size of 60 banking companies was obtained. The results of this research show that good corporate governance has no effect on company value, while profitability strengthens the influence of good corporate governance on company value.
 Keyword: good corporate governance, company value, profitability
Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan
Authors: Utami Rachma Hida Silfa , Berliani Kartika
Published: June 2024

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues.
Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.
Pengaruh Corporate Social Responsibility, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi
Authors: Pramana Noval , Dahlan Dede , Hikmah Ma’rifatul
Published: June 2024

In reality, not all companies especially the manufacturing sector, experience an increase in share prices on the market. Therefore, the aim of increasing share prices is the direction and target of the long term of a company which can be seen from the market value of its shares because investors measurements of companies can be seen from shifts in the share price of a company documented on the stock exchange which has had an IPO. So this has become a concentration tested by researchers to prove that the current year 2024 and the upcoming 2025 can be used as a reference and strategy in making investment decisions. The data created were annual reports and termination reports for manufacturing companies for the period 2018 – 2022 which were listed on the Indonesian Stock Exchange and company websites with the help of Microsoft Excel 2021 software and the Stata Program version 17. The sample collection technique applied purposive sampling technique with a total of 10 companies. The research results show that partially there is no significant influence between Corporate Social Responsibility (CSR) and Institutional Ownership on share prices, while there is a significant influence between Managerial Ownership on share prices. Furthermore, the Profitability Moderating Variable is able to strengthen Corporate Social Responsibility (CSR), Institutional Ownership and Managerial Ownership even though it does not have a significant influence on share prices.
Pengaruh Earning Per Share, Return On Asset dan Arus Kas terhadap Harga Saham pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII) Periode 2013-2022
Authors: Ardini Luky , Amri Andi
Published: June 2024

This study aims to examine the effect of Earning per Share, Return on Asset and Cash Flow on Stock Prices. The sample used in this study were companies listed on the Jakarta Islamic Index in the period 2013-2022. Testing used quantitative methods with a causality approach and purposive sampling technique, so that 7 companies were obtained and the number of samples obtained was 70 research samples. The data analysis method used is multiple linear regression analysis. The results of the test in this study found that Earning per Share has a positive effect on Stock Price, Return on Asset has a positive effect on Stock Price and Cash Flow has a negative effect on Stock Price.
Faktor Yang Mempengaruhi Kualitas Audit Industri Perbankan Indonesia
Authors: Nainggolan Yohanna , Putri Ferica Christinawati Putri
Published: June 2024

The quality of an audit is an evaluation of the procedures and outcomes of the audit process conducted by an auditor. Thils relselarch ils a typel of quantiltatilvel relselarch. This research aims to identify and analyze the influence of audit tenure, firm size, and public accounting firm size on audit quality in banking companies listed on the Indonesia Stock Exchange. Thel populatilon iln thils relselarch ils bankilng companilels lilsteld on thel Ilndonelsila Stock Elxchangel iln 2018-2022. Samplel sellelctilon usilng a purposilvel samplilng melthod. Thel numbelr of samplels sellelcteld was 38 companilels. Thel relselarch data sourcel ils selcondary data. Thel data analysils melthod useld ils logilstilc relgrelssilon analysils wilth thel hellp of thel Statilstilcal Packagel for Socilal Scilelncels program. Thel relselarch relsults show that audilt telnurel has no elffelct on audilt qualilty, company silzel has a nelgatilvel and silgnilfilcant elffelct on audilt qualilty, and thel silzel of thel publilc accountilng filrm ils proveln to havel a posiltilvel and silgnilfilcant elffelct on audilt qualilty.
The Influence of Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds on Regional Spending (Case Study of Regency and Municipality in Central Java)
Authors: Dhevianti Maria , Aresteria Maya
Published: June 2024

The background of the problem in this study is that the realization of Regional Levies revenues, Profit Sharing Funds and General Allocation Funds in Semarang Regency is not in accordance with the budgeted so that Regional Expenditure has decreased. This study aims to determine whether Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds affect Regional Expenditures. The population and sample of this study are regencies and municipalities in Central Java. Regional spending has an important role in running the government system, namely to improve public welfare and as a form of good governance. This study uses multiple linear regression analysis using data obtained from a summary of the 2020 and 2021 Regional Budget (APBD) realization reports which are quantitative published on the Indonesia Statistics. The number of samples in this study are 70. The results of the study show that Regional Taxes and General Allocation Funds have a positive effect on Regional Expenditure, while Regional Levies and Profit Sharing Funds have no effect on Regional Expenditure.
The Influence Of Managerial Ownership, Return On Assets, Company Size, And Debt To Equity On Company Value
Authors: Nugroho Raffindra Gustriadhi , Muid Dul
Published: June 2024

The background of the problem in this study is that the company is still unable to increase profits continuously which results in the company’s value still often decreasing. This study aims to determine the effect of Managerial Ownership, Return on Assets (ROA), Company Size, and Debt to Equity Ratio (DER) on Company Value in Indonesia on financial sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. The purposive sampling method was used in this study to select company samples that fit the criteria in the study with a total of 50 samples. The result of analysis that has been conducted in this study show that managerial ownership cannot affect the value of the company, while return on assets (ROA) and debt to equity ratio (DER) have positive influence on company value. Which can be interpreted that every increase in return on assets (ROA) and debt to equity ratio (DER) then the company’s value will also increase. In addition, it was found that the size of the company has a negative influence on the value of the company, so that every time the size of the company increases, the value of the company decreases.
Pengaruh Modal Kerja, Biaya Operasioanal, Biaya Promosi, Dan Penjualan Terhadap Laba Bersih
Authors: Shabrian Mochammad , Hamdani Deni
Published: June 2024

This study seeks to examine the impact of various factors, including working capital, operating expenses, promotional expenses, and sales, on the net profit of pharmaceutical companies on the Indonesia Stock Exchange from 2015 to 2022. Using secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange, this study utilized multiple regression analysis facilitated by statistical software. The findings indicated that working capital, operating expenses, and promotional expenses exerted a significant positive influence on net profit, while sales showed no significant influence on net profit. However, collectively, all the variables examined in this study contributed to 93.3% of the variance in net profit, highlighting their important role in determining the net profit of pharmaceutical companies. These results underscore the importance of effectively managing working capital, operating expenses, and promotional expenses to improve the financial performance of pharmaceutical companies. From a practical standpoint, this study underscores the importance for pharmaceutical management to develop strategies that focus on optimizing working capital, operational efficiency, and promotional expenses to improve net profit and overall financial performance. Therefore, this study enriches the understanding of the factors that influence the financial performance of pharmaceutical companies in the Indonesian capital market.
Pengaruh Debt To Equity Rasio, Return On Asset Dan Total Asset Terhadap Price Earning Rasio Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2018-2022
Authors: Jayadi Irwan , Novida Irma , Musharianto Adi
Published: June 2024

The aim of this research is to analyze empirical evidence using quantitative associative methods regarding the relationship between the influence of DER (X1), ROA (X2) and TA (X3) on PER (Y) in food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2018- 2022.To find out the basis for decision making t isThe significance value is <0.05, there is an influence of variable X on variable YSignificance value > 0.05, there is no influence of variable X on variable YTo find out the basis for decision making in the F test as followsThe significance value is less or smaller than 0.05. Variable X influences variable Y simultaneouslyThe significance value is greater than 0.05, so variable X does not simultaneously influence variable Y.Based on the research results, it can be seen that the variables DER, ROA and TA have a simultaneous effect on PER. This proves that all independent variables in this study are able to explain their influence on financial performance.If a business has a lot of assets but cannot manage them well to generate proportional net profits, it can lead to a higher PER.
Keywords: Debt to Equity Ratio, Return on Assets and Total Assets, Price Earning Ratio, Food and Beverage Sector Companies
Analisis Disiplin Kerja Pada Peningkatan Kinerja Guru Di SDN Sukasari
Authors: Rustandi Tendi , Jaelani Dede
Published: June 2024

This study aims to determine the implementation of work discipline among SDN Sukasari teachers. This includes how work discipline has been well implemented at SDN Sukasari School, which aims to find out how the role of work discipline can improve teacher performance. This research uses a qualitative approach with a descriptive method. Researchers use their main tools to study the state of natural objects, use triangulation (observation, interviews, and documentation), obtain qualitative data, analyze data inductively or qualitatively, and produce findings. The results of this study show the role of work discipline in improving teacher performance at SDN Sukasari. This is shown by the results of interviews and observations of work-discipline roles that have been carried out well. This research provides an in-depth picture of how work discipline can improve teacher performance in these institutions. The work discipline of teachers also has a positive impact on the relationship between teachers and their students. They can also manage time better, which helps them complete tasks better. To maintain work discipline at SDN Sukasari School, regulations regarding working hours, lateness, and absenteeism have been made. The purpose of these regulations is to ensure that teachers have the expected behavior and performance.
Pengaruh Citra Merek, Kualitas Produk Dan Word Of Mouth (WOM) Terhadap Keputusan Pembelian Konsumen Motor Honda Berangka Esaf
Authors: Rozi A , Budianto Achyat , Evrina Evrina , Marnas Marnas , Fadillah Akbar
Published: June 2024

Currently, there is lively discussion surrounding the enhanced Smart Architecture Frame (ESAF) used in Honda motorcycles. The ESAF frame has drawn attention due to claims that it easily rusts, becomes brittle, and breaks. Several videos showing corroded, fragile, and fractured ESAF frames have gone viral on social media. The objective of this research is to examine the relationship between Brand Image, Product Quality, and Word of Mouth (WOM) on the purchasing decisions of Honda motorcycles equipped with ESAF in Karawang. The study employs a quantitative approach with a causal-comparative research design, which investigates cause-and-effect relationships between two or more variables. The research population consists of Honda motorcycle club members in Karawang, and the sampling method used is judgmental sampling. A total of 50 respondents participated in the study. Data collection was conducted through questionnaire surveys. The research findings indicate that Brand image has a positive influence, but it is not statistically significant regarding purchasing decisions for Honda motorcycles equipped with ESAF in Karawang. The significance value is 0.263, indicating that the brand image variable does not significantly impact because its value is above 0.05. Product quality has a positive and significant influence on purchasing decisions for Honda motorcycles equipped with ESAF in Karawang. Word of Mouth (WOM) has a positive and significant influence on purchasing decisions for Honda motorcycles equipped with ESAF in Karawang
Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Tambang Batubara
Authors: Maharani Defa Putri , Palupi Dyah , Dassaad Dassaad , Wahyudi Budi , Riyanti Riyanti
Published: June 2024

This research aims to determine and analyze the influence of Green Accounting on financial performance, the influence of environmental performance on financial performance, and the influence of Green Accounting and environmental performance on financial performance in coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses 35 samples of coal mining subsector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique uses the purposive sampling method. Purposive sampling is a sampling method taken based on criteria determined by the researcher. The variable in this research is financial performance which uses profitability ratios as measured by ROA and ROE as dependent variables and Green Accounting and Environmental Performance as independent variables. This research uses multiple linear analysis methods and uses SPSS version 25 software as a tool for testing multiple linear regression and descriptive statistical tests. The results of this research show that Green Accounting and financial performance calculated using ROA have an influence while using ROE calculations have no effect. Environmental performance does not have a significant effect on financial performance calculated using ROA, while that calculated using ROE has a significant effect. Green Accounting and environmental performance on financial performance simultaneously independent variables have an influence on the dependent variable.
Keywords: Green Accounting, Environmental Performance, Financial Performance (ROA) and (ROE)
Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021
Authors: Hidayat Ferry , Gurusinga Latersia Br , Filbert Filbert
Published: June 2024

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.
Pengaruh Kualitas, Presepsi Harga, Dan Citra Merek Terhadap Minat Beli Ulang Produk The Executive Di Kota Semarang Dengan Keputusan Pembelian Sebagai Variabel Intervening
Authors: Shakti Niko Wildhan , Mahmud Mahmud , Panjaitan Roymon , Purusa Nanda Adhi
Published: June 2024

The fashion industry is currently very competitive. Most fashion brands provide necessities that are used in everyone's lives. The fashion in question is clothes from the executive. This research aims to examine the influence of quality, price perception, and brand image on the decision to repurchase executive products in Semarang City with the purchase decision being an intervening variable. The method used in this research is quantitative. The method for obtaining samples used a purposive sampling technique using 175 respondents using questionnaires via Google form. In the data analysis process, SMARTPLS is used. The results of data processing imply that brand image does not have a significant influence on repurchase interest in the executive products in Semarang, while price and product quality have a significant influence on purchasing decisions and repurchase interest in the executive brand in the city of Semarang.
Keywords: Quality, Price Perception, Brand Image, Purchase Decision and Repurchase Intention
Sobre o direito natural à propriedade privada: Rousseau leitor de Locke
Authors: Mello Carvalho Ribeiro Lucas
Published: June 2024

A introdução da propriedade privada é um ponto de inflexão na história hipotética traçada por Rousseau. As relações sociais, já iniciadas, são completamente reconfiguradas por esse advento. Mais especificamente, é apenas devido à marcada desigualdade econômica que segue a partição das terras entre proprietários e supranumerários que uma conflitualidade exacerbada se instaura entre os homens, tornando imperativo a celebração de um contrato que estabilize o convívio social pela via da ereção de um poder político soberano. Dada a centralidade do problema, Rousseau não poderia deixar de investigar a questão da propriedade também sob um prisma moral-normativo. Para o genebrino, seria possível admitir uma regulação pré-política das relações de propriedade? Haveria critérios de legitimação da propriedade privada anteriores ao estado civil e ao direito positivo? A posse factual poderia ser reivindicada como direito já no estado de natureza? O presente artigo busca responder tais perguntas por meio de um diálogo entre Rousseau e o principal representante da tradição jusnaturalista no que que concerne a essas questões – John Locke.
Argumentos de autoridad y testimonios
Authors: Molina Jorge Alberto
Published: June 2024

En este texto, exploramos los vínculos entre los argumentos de autoridad y el testimonio como fuente de conocimiento. Después de una introducción, en la segunda parte del trabajo, clarificamos y ejemplificamos los conceptos de argumento de autoridad y de testimonio. Distinguimos entre argumentos teóricos y prácticos y damos sus respectivos esquemas formales. En la tercera parte nos detenemos en el uso de los argumentos de autoridad y del testimonio en el pensamiento de Aristóteles y de San Agustín. En la cuarta parte intentamos mostrar que la desvalorización de los argumentos de autoridad, en algunos filósofos modernos, corrió paralela con una posición reduccionista en relación al testimonio. Pero reconocemos en la Lógica de Port Royal una posición más equilibrada. En la quinta parte nuestra perspectiva es más sistemática al comparar los criterios dados contemporáneamente para aceptar argumentos de autoridad y testimonios. En la sexta parte distinguidos diversos tipos de autoridad. La última parte de este trabajo está dedicada a las conclusiones.
Duas concepções de pessoa: John Mill e John Rawls
Authors: Hoffmann Henor
Published: June 2024

O objetivo do presente trabalho é realizar uma comparação entre as concepções de pessoa de Mill e Rawls. Mediante essa comparação será analisada as convergências e divergências entre essas visões. O primeiro passo é identificar os princípios da psicologia moral milliana, que são o suporte da sua doutrina. Ele chama esses aspectos das leis gerais da constituição emocional humana: [i] taxonomia de prazeres; [ii] dignidade humana; [iii] sociabilidade; [iv] individualidade; [v] princípio aristotélico. No segundo passo analiso o que Rawls chama concepção política de pessoa. Nesta visão os cidadãos são concebidos como indivíduos que se julgam livres em três aspectos que são os seguintes: [i] concebem a si mesmos e aos outros como indivíduos que têm uma concepção bem, [ii] reconhecem o direito de fazer reivindicações, [iii] e são capazes de assumir responsabilidade por seus objetivos. Finalmente, na terceira parte realizo da comparação entre as duas concepções. Nota-se que muitos desses aspectos inter-relacionam-se entre si, a concepção de pessoa e psicologia moral parece desempenhar o papel de uma âncora na estrutura teórica de ambos. Os dois filósofos ancoram os seus princípios de justiça na psicologia moral.
Revolução digital, desinformação e democracia: a contribuição de Karl Jaspers
Authors: De Marins Nivaldo
Published: June 2024

A revolução digital cresce a uma velocidade vertiginosa. A base dessa revolução é o paradigma técnico-económico, porém com novos instrumentos. Instrumentos que alcançam um nível planetário e influenciam a relação da nossa personalidade com o mundo. A desinformação é o rastilho de pólvora para a emergência, crescimento e disseminação de conceções racistas e xeno fóbicas. Essa mudança põe em causa valores democráticos. A desinformação alimenta as massas. Veremos como as massas se formam, suas características e seu potencial nefasto de ação. Necessitamos entender os mecanismos de como isso ocorre, os novos instrumentos utilizados, a conexão entre as fontes de informação, os caminhos que vão da persuasão das ideias a imposição dos atos. Enfim, iremos defender um posicionamento frente a absolutização da desinformação dentro do arcabouço democrático. Lançaremos mão do conceito de “Aparatus” utilizado por Karl Jaspers, em meados do seculo passado, como uma forma paralela com pontos de contato para nossa situação atual.  Demonstraremos a força, influência da desinformação sobre as massas que se aglutinam e agem a partir do simples toque do celular nos dias que vivemos. Expressaremos, no final, que tal movimento põe em risco o nosso viver democrático e como devemos fazer frente a essa ameaça.
El arkhé del transparadigma complejo
Authors: Rodríguez Milagros Elena
Published: June 2024

Arkhé pronunciado Arjé o Arché es un concepto originario entre los filósofos pré-socráticos, connotados como fundamento principio o causa. En la complejidad como transparadigma, ese fundamento se ancla en primer lugar a la significancia Dulseniana del prefijo trans que inmersiona en una indagación transmetódica decolonial planetaria-compleja para sustentar el arkhé del transparadigma complejo; con alta relevación de la obra Moríniana. Recorremos los momentos analíticos, empíricos y propositivos de la hermenéutica comprensiva, ecosófica y diatópica como transmétodo. La subjetividad y empírea de la autora es rescatada en la indagación. Redimimos esencias Morinianas profundas que él ha reconocido en arkhé - espíritu de Heráclito, Pascal, Panikkar; entre otros complejos de la humanidad. Pero la sensibilidad de la autora está presente en unitivos topoi que se valorizan en concordancia Heracliana desde la rupturas de los rizomas que hacen posible que las inclusiones tengan valía a la luz metacognitiva profunda de la vida, del pensar y andar complejo que nos dignifica en nuestra esencia: naturaleza-cuerpo-mente-alama-espíritu-Dios, fuera de la opresión de la religiones; sino reconociendo nuestra creación compleja en una ecosofía de alta sabiduría de Dios.
States, states of nature and the moral law: a comparison between Immanuel Kant’s and Thomas Hobbes’ political and legal theory
Authors: Campos Fernando
Published: June 2024

This article delves into the philosophical theses on law and ethics as presented by Thomas Hobbes and Immanuel Kant, with a focus on the notion of resistance in a legal context. It contrasts Hobbes’ advocacy for nearly unrestricted state authority and a morality closely tied to the state, against Kant’s emphasis on moral law and natural rights as the underpinnings of legality. A pivotal discussion point is Kant’s perceived contradiction in supporting a fundamental right to freedom while limiting the right to resist laws that infringe upon this freedom. By comparing these philosophical authors, the article posits that Kant’s theory of resistance requires integration with his broader ethical views, suggesting that human rights should constrain positive law.
A nação e o nacionalismo em Roger Scruton
Authors: Coelho Jóni
Published: June 2024

O artigo aborda os conceitos de nação e de nacionalismo no pensamento político de Roger Scruton. Está dividido em duas partes: 1) a apresentação crítica dos argumentos clássicos sobre a nação e o nacionalismo, em autores como Ernest Gellner, Benedict Anderson, Eric Hobsbawm, David Miller, Anthony D. Smith e Yoram Hazony; 2) uma análise dos argumentos de Scruton sobre a nação e o nacionalismo. Scruton opõe-se aos argumentos de Anderson, Gellner e Hobsbawm, que entendiam a nação como uma construção artificial. No artigo é defendida a ideia conservadora em Scruton, especialmente, destacando-se conceitos como: Estado-Nação e Nação, a lealdade local e nacional, que correspondem à proteção dos pequenos pelotões, sendo, também, fundamental a associação e a sociedade civil. O fundamento do conservadorismo em Scruton assenta no conceito de Estado-Nação, na soberania política e na lealdade, bem como na interpretação do pensamento burkeano dos que já partiram, dos vivos e dos que ainda não nasceram.
A vigente violência da versátil vigilância: contributos da ameaça panóptica para o racismo estrutural a partir de Michel Foucault e Achille Mbembe
Authors: Costa de Freitas Jan Clefferson
Published: June 2024

O objetivo geral do presente artigo consiste em analisar e descrever criticamente a ameaça panóptica e o racismo estrutural, bem como as suas intersecções, a partir das obras de Michel Foucault e Achille Mbembe. Por um lado, em Vigiar e Punir, Foucault argumenta que o panoptismo representa um modelo governamental centrado na capacidade do Estado de exercer a dominação sobre os indivíduos, ao evidenciar o nascimento de uma sociedade disciplinar onde a visibilidade e a vigilância são mecanismos indispensáveis à manutenção do ordenamento totalitário. Por outro lado, em Crítica da Razão Negra, Mbembe examina a problemática ontológica do estado de raça e evidencia que o seu embasamento anticientífico hierarquiza grupos humanos, legitima intervenções de exploração e violência, promove a degradação das identidades não-europeias, assim como enfatiza que a representação da humanidade racializada serve de dispositivo para a desumanização e o controle social. Com base nesta fusão de horizontes, através de uma metodologia analítico-descritiva que coaduna revisão bibliográfica, leitura aproximada e escrita criativa, pretende-se demonstrar enquanto resultado de pesquisa até que ponto os dois filósofos compreendem a relação entre poder, saber e subjetividade, bem como de que maneira eles acenam para uma crítica à retroalimentação necrobiopolítica entre o panoptismo e o racismo na contemporaneidade.
Observações sobre os desdobramentos da Dichtungsvermögen: sua presença e consequência na primeira edição da Crítica da razão pura de Kant
Authors: Oliveira André Renato
Published: June 2024

Este trabalho tem por objetivo analisar a ação da faculdade imaginativa poética ou inventiva (Dichtungsvermögen) na Dedução transcendental das categorias, na primeira edição da Crítica da razão pura (1781) de Kant, e examinar o destaque que este autor lhe atribui em sua Antropologia. Este trabalho defende a tese de que essa capacidade da faculdade imaginativa teria um papel fundamental no desenvolvimento da dedução subjetiva apresentada por Kant na primeira edição de sua Crítica da razão pura, pois isto, possibilitaria considerar a partir de seu funcionamento uma teoria dos juízos psicológica. Contudo, destacaremos que tal possibilidade estaria limitada na Crítica, fato que consideramos aduzir o seu campo de atuação e investigação à Antropologia, o que caracterizaria esta última obra como um campo fértil para a ação e investigação psicológicas.