bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PRUDENCE PADA PERUSAHAAN PROPERTI & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2021
Authors: Heryadi Ariesta Dwi Yulia , Agustina Yumniati
Published: July 2023

Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress, ukuran perusahaan dan leverage terhadap prudence pada perusahaan properti & real estate yang terdaftar di bursa efek indonesia tahun 2017-2021. Data dalam penelitian ini merupakan data sekunder dan analisis data dalam penelitian ini menggunakan metode analisis data statistik deskriptif, uji asumsi klasik, uji F, uji t, analisis regresi berganda dengan menggunakan program IBM SPSS 26.0. Hasil penelitian menunjukkan bahwa variabel financial distress, ukuran perusahaan dan leverage berpengaruh secara simultan terhadap prudence. Secara parsial financial distress berpengaruh ke arah positif terhadap prudence. Sedangkan variabel ukuran perusahaan dan leverage tidak berpengaruh terhadap prudence
Gambaran Asupan Gizi Mikro pada Balita Stunting di Desa Kalumbatan Totikum Selatan Kabupaten Banggai Tahun 2022
Authors: Ekaputri Risky , Basri Indrasari , Sattu Marselina , Syahrir Muhammad , Tongko Mirawati , Lanyumba Fitrianty S. , Suartika I Wayan
Published: July 2023

Stunting merupakan masalah kurang gizi kronis yang disebabkan oleh kurangnya asupan gizi dalam waktu yang cukup lama, sehingaga mengakibataka gangguan pertumbuhan pada anak yakni tinggi badan anak yang lebih rendah dari standar usianya. Berdasarkan data tertinggi yaitu dengan jumlah balita yang menderita stunting mencapai 42,60%. Tujuan dalam penelitian adalah untuk mengetahui apa saja asupan mikro pada balita stunting di Desa Kalumbatan Kec. Totikum Selatan. Jenis penelitian adalah survey deskriptif. Populasi dan sampel terdiri dari 59 balita stuting. Alat pengumpulan data yaitu menggunakan kuesioner food recal 24 jam. Metode analisis data menggunakan program SPSS dan nutrisurvey. Hasil penelitian  dari 59 balita stunting menunjukkan bahwa asupan vitamin A, vitamin D, kalsium, dan iodium yang di konsumsi balita sebagian besar termasuk dalam kriteria kurang. Hal ini disebabkan karena masih rendah kualitas makan yang diberikan kepada balita, faktor lain yang dapat menyebabkan stunting adalah pendidikan ibu, pengatahuan, pendapatan, dan penyakit infeksi. Untuk itu perlu disarankan adanya perhatian orang tua khususnya ibu rumah tangga agar lebih memperhatikan kualitas makanan untuk menghindarin terjadinya masalah gizi pada anak.
Stunting is a chronic malnutrition problem caused by a lack of nutritional intake for a long time, whose causing impaired growth in children where the children's height is lower than their age. Based on the highest data which is the number of toddlers suffering from stunting reached 42.60%.  The purpose of this research was to find out what are the micro intakes of stunting toddlers in Kalumbatan Village, Totikum Selatan District. This type of research is a descriptive survey. The population and sample consisted of 59 stunting toddlers. The data collection tool is using a 24-hour food recal questionnaire. The data analyze methods is using the SPSS and Nutrisurvey programs. The results of this research is 59 stunting toddlers showed that the intake of vitamin A, vitamin D, calcium and iodine consumed by the toddlers was mostly included in the deficient criteria. This is caused by the low quality of food given to the toddlers, other factors that can cause stunting are mother's education, knowledge, income, and infectious diseases. For this reason, it is necessary to suggest the attention of parents, especially mothers, to pay more attention to the quality of food to avoid nutritional problems in children.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GORVERNANCE TERHADAP NILAI PERUSAHAAN MENGGUNAKAN ROA SEBAGAI VARIABEL INTERVENING
Authors: Tri Puji Rahayu  , Titiek Suwarti
Published: July 2023

This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional share ownership and independent board of commissioners. And dependent variable is firm value and intervening variable used in this study is profitability. Profitability is able to mediate Intellectual Capital, Independent Board of Commissioners, Institutional Ownership on Company Value.
Pemberdayaan Karang Taruna Dalam Pengelolaan Sampah Dengan Sistem Bank Sampah
Authors: Setyawan Suprihono , Tini Utami  , Khamidah
Published: July 2023

Penelitian ini bertujuan untuk mengetahui model penanganan sampah di desa Ngampel Kulon Kecamatan Ngampel Kabupaten Kendal, tujuan dari penelitian ini adalah untuk mengetahui dampak dari penanganan sampah pengelolaannya menggunakan sistem bank sampah, metode dari penelitian ini adalah penelitian lapangan, artinya data yang dijadikan acuan dalam penelitian ini adalah fakta lapangan yang berkaitan langsung dengan tempat penelitian, hasil dari penelitian ini diketahui bahwa sistem bank sampah yang dikembangkan dengan memberdayakan karang taruna telah dapat memberikan kontribusi positif terhadap masyarakat untuk peduli terhadap sampah rumah tangga yang dihasilkan, kemudian hasil lain menjelaskan bahwa penanganan sampah tersebut dapat membantu perekonomian warga desa, meski tidak terlalu besar kontribusiny, segi pendidikan, sanitasi, ekonomi, sosial dan budaya, dari segi pendidikan, dari upaya mendidik warga untuk memilih sampah dengan cermat dan mengetahui . lingkungan dan memahami cara membuang sampah rumah tangga dengan baik dan benar. Manfaat kesehatan terletak pada terciptanya lingkungan yang bersih, sehat dan bebas sampah
Analisis Studi Kelayakan Usaha Pada Gans Kedai Tembakau di Kota Serang, Banten
Authors: Ahyakudin  , Pardiansyah Elif , Najib Mohamad Ainun
Published: July 2023

Penelitian ini dilatarbelakangi oleh peran tembakau yang merupakan salah satu agribisnis penting di Indonesia dan telah memberikan sumbangan terhadap perekonomian nasional, daerah dan masyarakat. Melihat peluang tersebut, maka perlu diadakannya studi kelayakan usaha guna meningkatkan industri tembakau Indonesia. Jenis penelitian ini adalah studi lapangan. Metode yang digunakan adalah metode deskriptif kualitatif. Penelitian ini dilakukan di Kampung Ciwaktu Lor, Kelurahan Sumurpecung, Kecamatan Serang, Kebupaten Serang Banten. Teknik analisis data dalam penelitian ini meliputi uraian deskriptif untuk menganalisis aspek fiansial dan aspek non-finansial. Hasil penelitian ini menunjukkan bahwa kelayakan usaha secara keseluruhan dilihat dari aspek non-finansial yang terdiri dari aspek hukum, pemasaran, teknis, manajemen, ekonomi sosial dan dampak lingkungan dinyatakan layak untuk dijalankan. Begitupun dengan aspek finansial secara keseluruhan dinyatakan layak untuk dijalankan. Berdasarkan hal tersebut, dapat disimpulkan bahwa usaha tembakau yang dijalankan oleh gans kedai tembakau di Kota Serang layak untuk dijalankan berdasarkan penilaian pada aspek finansial maupun aspek non-finansial.
Pengaruh Penerapan Sistem Manajemen Sumber Daya Perusahaan (ERP) dalam Meningkatkan Kinerja Manajemen Rantai Pasok (SCM) AirAsia
Authors: Yulfiswandi  , Hartono Benedicte , Carol  , Jackson  , Sonata Vina , Angelina Winna
Published: July 2023

Perusahaan unggul membutuhkan manajemen yang baik, termasuk manajemen rantai pasok yang harus juga berjalan dengan baik untuk mencegah terjadinya hal yang berdampak negatif pada perusahaan. Manajemen rantai pasok yang baik memberikan keunggulan bagi perusahaan, salah satunya adalah bagi AirAsia sehingga diperlukan sumber daya yang berharga. Dalam penelitian ini dibahas seperti apa sistem ERP pada perusahaan AirAsia dan bagaimana sistem ERP ini dapat memaksimalkan kinerja rantai pasok yang sudah berjalan saat ini. Penelitian ini menggunakan jenis penelitian kualitatif dan analisis data dilakukan dengan teknik deskriptif kualitatif. Kesimpulan yang didapatkan dari hasil analisa penelitian ini adalah sistem ERP sukses meningkatkan kinerja manajemen rantai pasok di AirAsia sehingga ampuh dalam meningkatkan efisiensi dalam operasional AirAsia sendiri sebagai penerbangan berbiaya rendah dengan kualitas terbaik di dunia.
Role Ambiguity, Role Conflict Dan Role Overload Sebagai Prediktor Cyberloafing Behavior
Authors: Sih Darmi Astuti  , Tito Aditya Perdana  , Almira Santi Samasta  , Rauly Sijabat
Published: July 2023

Cyberloafing behavior is a form of withdrawal deviance in the workplace which is increasingly surfacing along with technological developments. Cyberloafing behavior not only has a positive impact but also has a negative impact on the company. To maximize the positive impact and minimize the negative impact, this research has an urgency to examine predictors that can explain the occurrence of cyberloafing behavior. The study was conducted using employees from various companies in various industries as research samples. The results of this study indicate that cyberloafing behavior is explained by role ambiguity, role conflict and role overload.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. ANGKASA PURA II
Authors: Mulia Indah Purwati  , Efandri Agustian
Published: July 2023

style and work motivation on employee performance at PT. ANGKASA PURA II JAMBI. The sample in this study are employees at PT. ANGKASA PURA II JAMBI The method used in this research is the quantitative method by performing multiple linear regression analysis. This research was conducted with quantitative methods. The data collection technique used is a questionnaire. The data analysis technique used in this study is multiple linear regression using SPSS version 16 for windows.Leadership style partially has a significant effect on employee performance, partially work motivation also has a significant effect on employee performance. Leadership style and work motivation simultaneously affect employee performance.
Analisis Jam Kerja Dan Waktu Lembur Pada Perusahaan Manufaktur Kota BATAM
Authors: Alden Nelson  , Adeline Oktalia  , Emilya  , Lia Willyanto  , Monica Ella
Published: July 2023

Provision of good working hours in accordance with standards must be maintained by businesses to fulfill all their goals, including the Indonesian manufacturing industry. The manufacturing industry in Indonesia must prioritize work standards, because these factors greatly affect a company's ability to achieve its goals. The purpose of this study was to determine the effect of working hours and overtime on resource management with industrial relations, to analyze working hours to attract employees and to analyze the calculation of employee wages. The author uses a qualitative descriptive method in this study. The result of this research is that everyone involved in industrial relations must understand the rules of the game and other regulations that apply in Indonesia. In terms of working hours or overtime policies, developing the quality of human resources, absenteeism and leave policies, and salary increases that are in accordance with industry standards, can improve employee welfare and productivity and maintain competitiveness in a company.
EDW Analisis Perceived Usefulness, Perceived Ease of Use dan Perceived Risk Terhadap Minat Penggunaan Pembayaran Digital Quick Response Indonesia Standard (QRIS) Pada Pelaku UMKM
Authors: Edwin Zusrony  , Luthfy Purnanta Anzie  , Pindo Asti  , Gibson Manalu  , Ivan Permana  , Tri Imaliya
Published: July 2023

Penelitian bertujuan untuk mengukur dan mengetahui pengaruh persepsi manfaat, persepsi kemudahan penggunaan, dan persepsi risiko terhadap minat menggunakan pembayaran digital QRIS oleh pelaku UMKM di Kota Salatiga Provinsi Jawa Tengah. Pengumpulan data menggunakan Google Forms dengan skala Likert. Sampel yang akan digunakan adalah 60 responden UMKM di Kota Salatiga dengan teknik non-probability sampling jenis convenience sampling yaitu karena kemudahan dalam memperoleh data. Analisis data menggunakan metode regresi linier berganda dan diolah dengan menggunakan SPSS 26.0. Hasil penelitian menunjukkan bahwa variabel persepsi manfaat, persepsi kemudahan penggunaan, dan persepsi risiko berpengaruh signifikan terhadap minat menggunakan pembayaran digital QRIS oleh pelaku UMKM di Kota Salatiga dan variabel persepsi manfaat berpengaruh dominan terhadap minat. dalam penggunaan pembayaran digital QRIS oleh pelaku UMKM di Kota Salatiga Provinsi Jawa Tengah.
Supercooled liquid water cloud classification using lidar backscatter peak properties
Authors: Whitehead Luke Edgar , McDonald Adrian James , Guyot Adrien
Published: July 2023

Abstract. The use of depolarization lidar to measure atmospheric volume depolarization ratio (VDR) is a common technique to classify cloud phase (liquid or ice). Previous work using a machine learning framework, applied to peak properties derived from co-polarised attenuated backscatter data, has been demonstrated to effectively detect supercooled liquid water containing clouds (SLCC). However, the training data from Davis Station, Antarctica, includes no warm liquid water clouds (WLCC), potentially limiting the model’s accuracy in regions where WLCC are present. In this work, we apply the Davis model to a 9-month Micro Pulse Lidar dataset collected in Christchurch, New Zealand, a location which includes WLCC. We then evaluate the results relative to a reference VDR cloud phase mask. We found that the Davis model performed relatively poorly at detecting SLCC with an accuracy of 0.62, often misclassifying WLCC as SLCC. We then trained a new model, using data from Christchurch, to perform SLCC detection on the same set of co-polarized attenuated backscatter peak properties. Our new model performed well, with accuracy scores as high as 0.89, highlighting the effectiveness of the machine learning technique when appropriate training data relevant to the location is used.
Effects of High-Quality Elevation Data and Explanatory Variables on the Accuracy of Flood Inundation Mapping via Height Above Nearest Drainage
Authors: Aristizabal Fernando , Chegini Taher , Petrochenkov Gregory , Salas Fernando Renzo , Judge Jasmeet
Published: July 2023

Abstract. Given the availability of high quality and high spatial resolution digital elevation models (DEMs) from the United States Geological Survey’s 3-Dimensional Elevation Program (3DEP) derived from mostly Light Detection and Ranging sensors, we examined the effects of these DEMs at various spatial resolutions on the quality of flood inundation map (FIM) extents derived from a terrain index known as Height Above Nearest Drainage (HAND). We found that using these DEMs improved the quality of resulting FIMs at around 80 % of the catchments analyzed when compared to using DEMs from the National Hydrography Dataset Plus High Resolution program. Additionally, we varied the spatial resolution of the 3DEP DEMs from 3, 5, 10, 15, and 20 meters and the results showed no significant overall effect on FIM extent quality across resolutions. However, our experiments demonstrated a significant burden on the computational time to produce HAND. We fit a multiple linear regression model to help explain catchment scale variation in the four metrics employed and found that the lack of reservoir flooding, or inundation upstream of river retention systems, was a significant factor in our analysis. For validation, we used Interagency Flood Risk Management Base Level Engineering produced FIM extents and streamflows at the 100 and 500 year event magnitudes in a sub-region in Eastern Texas.
An optimal transformation method for inferring ocean tracer sources and sinks
Authors: Zika Jan David , Taimoor Sohail
Published: July 2023

Abstract. The geography of changes in the fluxes of heat, carbon, fresh water and other tracers at the sea surface are highly uncertain and are critical to our understanding of climate change and its impacts. We present a state estimation framework wherein the relative roles of ocean circulation, boundary fluxes and mixing, which describe the evolving state of water masses, can be balanced. In this framework, we define a discrete set of ocean water masses distinguished by their geographical and thermodynamic/chemical properties for specific time periods. Ocean circulation then moves these water masses in geographic space. In phase space, geographically adjacent water masses are able to mix together, representing a convergence, and air-sea property fluxes move the water masses over time. We define an optimisation problem whose solution is constrained by the physically permissible bounds of changes in ocean circulation, air-sea fluxes and mixing. As a proof of concept implementation, we use data from a historical numerical climate model simulation with a closed heat and salinity budget. An inverse model solution is found for the evolution of temperature and salinity consistent with `true' air-sea heat and fresh water fluxes which are introduced as model priors. When a constant bias is introduced to the prior fluxes, the inverse model finds a solution closer to the true fluxes. This framework, which we call the Optimal Transformation Method, represents a modular, relatively computationally cost effective, open source and transparent state estimation tool that complements existing approaches.
Multi-star calibration in starphotometry
Authors: Ivănescu Liviu , O'Neill Norman T.
Published: July 2023

Abstract. We explored the improvement in starphotometry accuracy using a multi-star Langley calibration in lieu of the more traditional one-star Langley approach. Our goal was a 0.01 calibration-constant repeatability accuracy, at an operational sea-level facility such as our Arctic site at Eureka. Multi-star calibration errors were systematically smaller than single star errors and, in mid-spectrum, approached the 0.01 target for an observing period of 2.5 h. Filtering out coarse mode (super µm) contributions appears mandatory for improvements. Spectral vignetting, likely linked to significant UV/blue spectrum errors at large airmass, may be due to limiting field-of-view and/or sub-optimal telescope collimation. Starphotometer measurements acquired by instruments that have been designed to overcome such effects may improve future star magnitude catalogues and consequently starphotometry accuracy.
„Diskursiv-konsensual ausgerichtete Konfliktregelung“? Versuche der Versachlichung und die Widerständigkeit von Emotionen im Umgang mit Atommüll
Authors: Schürkmann Christiane
Published: July 2023

Abstract. In Germany the challenge of finding a final disposal site for storing high-level nuclear waste has been accompanied by historically grown conflicts along with highly emotional commitment. From an ethnographic perspective at the interface of nuclear geography, environmental sociology and further social scientific research in the area of nuclear waste management, the contribution investigates the relationship between the formalized character of the ongoing process of site selection and the emotional character of civic participation and its discursive and performative qualities. Even though emotions appear to be marginalized in the procedure of site selection they become relevant as resources in the sense of discursive artefacts and for performing participation and therefore engagement in interaction.
Medical libraries and their complicated past: an exploration of the historical connections between medical collections and racial science
Authors: Pun Raymond , Green Patrice R. , Davis Nicollette
Published: July 2023

For over a millennium, libraries and library workers have advanced the knowledge of human science by building, preserving, and sharing collections and research. Historically, libraries have also aligned their institutional responsibilities to adhere to and support the values and virtues of oppressive and colonial practices. Library history has shown the mistreatments and denials of information access of marginalized groups. The history of libraries in the health and medical sciences reveals how these institutions and their workers have preserved and circulated research studies perpetuating racial science. This commentary highlights how such institutions shape and contribute to racial science in the field of medicine. By exploring the history of medicine through this lens, we examine how such institutions have been complicit in upholding racial science. We explore historical documents and archival collections that have been collected and preserved, particularly records and data of vulnerable groups, to advance the knowledge and understanding of the human body through the ideology of racial science. We argue that health and medical sciences librarians need to critically interrogate the racism in medical libraries and its history and address how health misinformation is common even in scholarly publications.
Pemetaan Topografi di Area Perkebunan Kelapa Sawit Wanasari, Kecamatan Muara Wahau, Kabupaten Kutai Timur, Provinsi Kalimantan Timur
Authors: Andrew Andrew Stefano
Published: July 2023

Pemetaan merupakan bagian pekerjaan yang sangat penting pada bidang pembangunan, khususnya di zaman modern ini. Pemetaan yang akurat dan baik akan menghasilkan data-data yang baik pula, sehingga dapat dijadikan sebagai acuan dalam bidang pembangunan baik dalam skala kecil, menengah maupun besar. Oleh karena itu, dalam melaksanakan pemetaan hendaknya menggunakan alat yang mampu mengaplikasikan teknik-teknik pengukuran yang benar. Total station merupakan salah satu alat yang digunakan dalam pemetaan tersebut. Total station merupakan alat digital yang mampu mengukur jarak dan sudut secara sekaligus dan dapat merekam data secara elektronik. Pemetaan ini bertujuan untuk memetakan suatu bidang tanah dengan output yang dihasilkan berupa peta topografi di area perkebunan kelapa sawit Wanasari Kecamatan Muara Wahau Kabupaten Kutai Timur Provinsi Kalimantan Timur. Metode pengukuran menggunakan alat Total Station Sokkia Tipe CX 103 dengan menggunakan prisma dan pengolahan data menggunakan software PC-CDU, SOKKIA Link SOKKIA Tools, dan Land Dekstop. Hasil pengukuran didapatkan data elevasi permukaan tanah asli dengan luas 230,64 Ha. Titik terendah permukaan tanah berada pada titik P9 dengan elevasi 2,01 m. Hal ini disebabkan pada daerah tersebut merupakan daerah rawa-rawa. Sedangkan elevasi tertinggi permukaan tanah berada pada titik Bench Mark (BM) dengan Elevasi 3,00 m. Hal ini disebabkan pada daerah tersebut merupakan permukaan tanah yang berbukit.
Improving information fusion in deep learning
Authors:   , Madduma Kankanamalage Don Darshana Priyasad
Published: July 2023

As humans, we effortlessly use information obtained from multiple sensory perceptions when making decisions or responding. However, even with the explosive growth in the area of deep machine learning, Artificial Intelligence systems struggle to effectively fuse multisensory and multi-modal information to improve the overall performance of intelligent systems. This research has contributed to the creation of new knowledge with respect to information fusion by demonstrating the applicability of the novel fusion techniques that we developed to a wide range of tasks in the fields of human-computer interaction and automated diagnosis of diseases.
Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor
Authors: Puspanugroho Erika Nofarisa , Muqorobin Masculine Muhammad
Published: July 2023

At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties.

Keywords: Professionalism, Independence, Auditor Performance
KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) TAHUN 2020 DESA WERINAMA KECEMATAN WERINAMA KABUPATEN BULA SBT
Authors: Musaid Sri Astuti , Kesaulya Juliana , Keliwooy Fahrun
Published: July 2023

The purpose of writing is to analyze the level of effectiveness and efficiency of village fund management in Werinama Village, Werinama District, Eastern Part of Bula Seram Regency. the ratio of effectiveness and efficiency based on Minister of Home Affairs Decree No. 690,900-327 in 1996. The results of this research show the average level of village fund management efficiency in Werinama Village, Werinama District, Bula District, East Seram District. of 96.43% which meets the effectiveness criteria, and the average efficiency level of 46.93% is meant in the very efficient category.

Keywords: Werinama Village Fund, Werinama District.
Economic Growth Of Manufacturing Companies: Long-Term Debt, Pre-Tax Foreign Income, And Earning Management
Authors: Sitoresmi Mumpuni Wahyudiarti , Nugraheni Agustina Prativi
Published: July 2023

The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study's sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growth
Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Bhegawati Desak Ayu Sriary , Verawati Yenny , Widyantari Gusti Ayu Ratih
Published: July 2023

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue.

Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge
ATTITUDE CONTROL OF THE NANOSATELLITE USING A HYBRID FUZZY ALGORITHM BY MEANS OF THE REACTION WHEELS
Authors: Melnic Vladimir
Published: July 2023

Numerous application fields of automation the industrial processes have demonstrated favorable outcomes with modern control algorithms that rely on artificial intelligence. Therefore, some researchers have endeavored to implement these algorithms in the attitude control of satellites by evaluating their performance in simulated scenarios. However, due to the associated cost and risks, there is a scarcity of experimental data available for testing new attitude control algorithms on a real satellite. To address this issue, simulation of satellite positioning based on the dynamic model of the satellite with reaction wheels was carried out to perform a comparative analysis of a hybrid proportional integral and derivative (PID) fuzzy control algorithm and a classical PID control algorithm, regarding the analysis of the obtained performances. The obtained results indicate that using a Hybrid Fuzzy PID control algorithm produces better performances, than the PID control algorithm.
MICROBIAL DIVERSITY ON GRAPE SURFACE AND ITS RESEARCH STATUS
Authors: Yao Meiling
Published: July 2023

The microbial diversity of grape surfaces, also known as "microbial terroir", plays a critical role in winemaking and has applications in crop health and plant protection. Next-generation Sequencing (NGS) has revolutionized our understanding of grape surface microbiota by providing insights into the complex and dynamic microbial communities present on grape berries. NGS studies have confirmed the existence of distinct regional differences in grape surface microbial diversity, highlighting the concept of microbial terroir. This diversity is influenced by various natural and human factors, such as soil type, climate, vineyard management practices, and grapevine genetics, which contribute to the unique microbial terroir of each location. The application of NGS in studying microbial terroir has not only advanced our knowledge of grape and wine science, but also has implications in crop health and plant protection. The identification and characterization of microbial communities using NGS can help to develop sustainable and eco-friendly strategies for managing grapevine diseases and pests. The ongoing research in this area is expected to further expand our understanding of microbial terroir and its applications, contributing to the advancement of grape and wine science, and promoting environmentally responsible grape production practices. Based on bibliometric analysis, the current research focuses on the selection autochthonous S. cerevisiae, non-Saccharomyces and LAB. Plant growth-promoting bacteria considered as a new agroecological manageme. Interest in the role of natural microbial diversity in winemaking remains high.
DETERMINANTS OF CONTRACEPTIVES USE AMONG MARRIED WOMEN IN THE AGE GROUP 15-49
Authors: Boukhalkhal Ali , Sadki Ali
Published: July 2023

This article presents an analytical reading of the survey results with multiple indicators on clusters 2019: the case of Algeria.The use of contraceptives among married women is closely associated with a range of factors, whether demographic, social or economic, that affect its usage decision. Therefore, this study endeavours to identify the determinants of contraceptives use among married women in the age group (15-49) based on Multiple Indicator Cluster Survey data 2019, the case of Algeria in order to reveal the magnitude of the impact of socio-demographic and economic determinants on the use of contraceptives as well as to explain that based on the particularity of society. Furthermore, the descriptive analytical method was adopted as well as the technique of analysing ready-made statistical data. The results demonstrated the existence of a different effect between demographic, social, economic determinants and the use of contraceptives among married women aged (15-49 years) in Algeria.
PROVISIONS REFORMULATION FOR THE RESPONSIBILITY OF HUMAN RIGHTS FULFILLMENT
Authors: Hermawanto  , Sudarsono  , Setia Negara Tunggul Anshari , Sugiri Bambang
Published: July 2023

Fulfillment of human rights, especially social security rights based on the 1945 Constitution of the Republic of Indonesia, still does not show justice for all Indonesian citizens. This happens because of the blurring of norms in the regulation of responsibility for fulfilling human rights, namely about who are the legal subjects who must be responsible and the scope of the scope of their responsibilities in the implementation of social security according to the 1945 Constitution of the Republic of Indonesia. This research aims to find out how the formulation arrangement of responsible subjects and the scope of their responsibilities in fulfilling human rights including the right to social security in Indonesia. This type of research is normative juridical, with a philosophical approach, a conceptual approach, and a statutory approach. Data analysis was carried out using qualitative techniques with descriptive analysis. The results of the study show that the formulation of responsible subject arrangements and the scope of their responsibilities in fulfilling human rights including the right to social security is to make clear and firm legal rules to regulate the responsibility for fulfilling human rights including the scope of fulfilling these human rights, parties who has responsibility, as well as the scope of responsibility in the implementation of social functions in the 1945 Constitution of the Republic of Indonesia.
The Application of Storytelling Technique in Improving Students’ Speaking Skill
Authors: Dianelo Sriwahyuningsih , T. Miolo Sartin , Ibrahim Moh. Syahrun
Published: July 2023

This research aims to explore the application of storytelling techniques in improving students' speaking skills in Class 7.1 MTsN 2 Boalemo. The population of the research comprised four classes of first-grade students at MTsN 2 Boalemo, with approximately 22 students in each class, totaling 48 students. The researcher chose the students from class 7.1, which consisted of 22 students. Data collection involves the use of the Wilcoxon Test Concept while descriptive analysis with quantitative methods is used to analyze the data. The research findings indicate a significant improvement in students' speaking skills after being taught using storytelling techniques. The statistical analysis shows that there is a significant average difference between the learning outcomes of the pre-test and post-test in terms of vocabulary, pronunciation, and fluency. The values of Sig. (2-tailed) for all three tests are 0.000, which is less than the significance level of 0.05. This indicates that the hypotheses H1, H2, and H3 are accepted, and it can be concluded that there is a noticeable improvement in students' vocabulary, pronunciation, and fluency from before to after the intervention. The research concludes that storytelling is an effective technique for improving students' speaking skills and increasing their interest in learning English and based on these findings, it is recommended that English teachers utilize storytelling techniques to enhance students' speaking skills and foster their confidence in public speaking. This research can serve as a valuable reference for other researchers interested in exploring similar topics or different aspects related to the use of storytelling in language learning.

Keywords: storytelling, speaking skills, language learning
Análise do perfil socioeconômico das mulheres artesãs da associação de pescadores ART's pesca do município de Sumé-PB
Authors:   , Batista dos Santos Rute
Published: July 2023

A economia solidária e uma forma mais justa de trabalho dentro do capitalismo, em que o ser humano e valorizado e incentivado a crescer dentro do seu conhecimento, seja ele formal ou informal, e que também ajuda na inclusão social. Os indivíduos envolvidos com economia solidária são os próprios donos do modo de produção e, assim, também responsáveis pelo sucesso ou insucesso do produto ou serviço oferecido, sendo o lucro e os prejuízos compartilhados por todos. Não se pode afirmar que existe uma competição justa no mercado, mas sabe-se que neste modo de economia ha a valorização do trabalho humano, bem como de seus conhecimentos e suas opiniões dentro do empreendimento. Observando a economia local e as grandes dificuldades de se manter uma tradição milenar que e a pesca artesanal, os Pescadores do cariri paraibano se reuniram para formar associações em suas cidades, as quais contribuíssem para melhorar a vida destas pessoas simples que se encontravam as margens da sociedade capitalista. Estes grupos geralmente aplicam a autogestão, cada um ganhando por produção, o que pode ser caracterizado com um empreendimento de Economia Solidária. Este trabalho foi realizado na associação de Pescadores do município de Sumé - PB, que criou um subgrupo informal feminino denominado "ART'S PESCA", no qual as mulheres empregam uma tecnologia social, que agrega valores a traíra, um peixe de difícil aceitação no mercado por ter muitas espinhas. Alem deste produto, estas mulheres procuraram manter o desenvolvimento sustentável, contribuindo, dessa forma, para a preservação do Meio Ambiente e utilizando as escamas para confecção de artesanatos.
Manfaat Ekonomi Sertifikasi Indikasi Geografis (IG) Terhadap Petani Kopi Rakyat: Studi Kasus di Kabupaten Bondowoso, Jawa Timur
Authors: Herminingsih Hesti , Rokhani Rokhani , Iswati Iswati , Sudarko Sudarko
Published: July 2023

Meningkatnya permintaan kopi berkualitas tinggi yang diikuti dengan kesediaan konsumen membayar dengan harga premium telah menarik petani dan pedagang untuk mengembangkan kopi bersertifikat. Penelitian ini mengkaji manfaat ekonomi yang diterima petani kopi penerima sertifikasi dan determinan keputusan petani untuk mengikuti program sertifikasi. Penelitian dilakukan di Kecamatan Sumberwringin dan Kecamatan Maesan dengan sampel sebesar 200 orang petani. Penelitian dilaksanakan pada bulan Juni-Agustus 2019. Untuk mengetahui perbedaan manfaat yang diterima petani penerima sertifikasi digunakan analisis Interikat Sample T Test. Determinan keputusan petani untuk mengikuti program sertifikasi dianalisis dengan Regresi Logistik. Hasil penelitian menunjukkan produktivitas, keuntungan dan RC Ratio yang diperoleh petani penerima sertifikasi berbeda nyata dengan tidak tersertifikasi. Determinan  keputusan petani untuk mengikuti program sertifikasi adalah keuntungan, bimbingan teknis, dan  luas lahan. Adapun faktor pendidikan dan pengalaman petani tidak berpengaruh nyata terhadap determinan keputusan petani untuk mengikuti program sertifikasi. Penelitian ini membuktikan bahwa Sertifikasi IG Java Ijen-Raung telah memberikan manfaat kepada petani penerima dalam peningkatan produktivitas dan keuntungan yang diterima. Pemerintah perlu memfasilitasi petani dengan pelatihan guna peningkatan pengetahuan petani. Pengetahuan petani sangat penting dalam menunjang usaha peningkatan  produktivitas dan kualitas kopi yang hasilkan.Kata kunci: determinan, kopi arabika, manfaat, sertifikasi indikasi geografis
Respon Pertumbuhan Tanaman Sawi Samhong (Brassica Juncea L.) Terhadap Pupuk Organik Cair Limbah Rumah Tangga
Authors: Pangestu Wira Bhakti , Nurjasmi Reni , Wahyuningrum Maria Aditia
Published: July 2023

Tanaman sawi samhong memiliki kandungan nutrisi yang lengkap dan beragam, sehingga sangat bermanfaat bagi kesehatan tubuh saat dikonsumsi sebagai bahan makanan sayuran. Kandungan gizi yang terdapat dalam sawi samhong meliputi protein, lemak, karbohidrat, kalsium, fosfor, zat besi, vitamin A, vitamin B, dan vitamin C. Penelitian ini bertujuan untuk menguji penggunaan POC (Pupuk Organik Cair) yang dihasilkan dari limbah rumah tangga terhadap produktivitas tanaman sawi samhong. Penelitian ini dilaksanakan di Kebun Percobaan Fakultas Pertanian Universitas Respati Indonesia pada periode Agustus 2022  hingga Februari 2023. Rancangan penelitian yang digunakan adalah Rancangan Acak Lengkap (RAL) dengan satu faktor, yang terdiri dari lima perlakuan yaitu V0 (kontrol), V1 (10ml), V2 (20ml), V3 (30ml), dan V4 (40ml). Variabel penelitian yang diamati meliputi tinggi tanaman, jumlah daun, panjang daun, berat basah, dan panjang akar. Data yang diperoleh kemudian diolah dan dianalisis dengan menggunakan excel, analisis sidik ragam (ANOVA) dengan kepercayaan 95 % dan dilanjutkan dengan menggunakan uji BNT jika terdapat perbedaan yang nyata pada perlakuan. Hasil penelitian menunjukkan bahwa pemberian POC limbah rumah tangga berpengaruh signifikan terhadap tinggi tanaman pada perlakuan V1 (10ml POC) dan jumlah daun pada perlakuan V4 (40ml POC). Temuan ini mengindikasikan bahwa penggunaan POC limbah rumah tangga dapat meningkatkan pertumbuhan dan produktivitas sawi samhong.Kata Kunci: Limbah Rumah Tangga, POC Limbah Rumah Tangga, Sawi Samhong
Efektivitas Pemberian Pupuk Organik Cair Cangkang Telur dan Kulit Bawang Merah Terhadap Pertumbuhan Tanaman Tomat Sayur (Lycopersicum Esculentum Mill.)
Authors: Febriyanti Putri Reska , Masnang Andi , Karmanah Karmanah
Published: July 2023

Sumber pupuk organik cair dapat diperoleh dari limbah bahan pangan dan tanaman diantaranya cangkang telur dan kulit bawang merah. Cangkang telur yang mengandung kalsium dan kulit bawang merah yang mengandung flavonoid sehingga dapat dimanfaatkan sebagai pupuk organik cair. Penelitian ini bertujuan untuk mengetahui pengaruh konsentrasi pupuk organik cair berbahan cangkang telur dan kulit bawang merah yang tepat terhadap pertumbuhan tanaman tomat. Penelitian dilaksanakan selama 3 bulan yaitu bulan Juni-Agustus 2022 di Green house Fakultas Pertanian Universitas Nusa Bangsa. Percobaan menggunakan Rancangan Acak Lengkap  terdiri dari lima perlakuan dan tiga ulangan. Perlakuan yang diuji adalah pupuk organik cair dari cangkang telur dan kulit bawang merah  yaitu P0 (kontrol), P1 (75 ml/liter air), P2 (100 ml/liter air), P3 (125 ml/liter air) dan P4 (150 ml/liter air). Hasil penelitian menunjukkan bahwa konsentrasi pupuk organik cair mempengaruhi pertumbuhan tinggi tanaman, jumlah daun, warna daun, jumlah bunga dan jumlah buah. Perlakuan P4 berpengaruh sangat nyata dan paling baik terhadap tinggi tanaman, jumlah daun, warna daun, jumlah bunga dan jumlah buah pada umur 14 HST sampai 44 HST. Kata kunci : cangkang telur, kulit bawang merah, pupuk organik cair, tomat
RADIATION DEFECTS IN ZrO2 NANOSTRUCTURAL COMPACTS IRRADIATED BY ELECTRON AND ION BEAMS
Authors: Dauletbekova A. , Nikiforov S. , Ananchenko D. , Aralbayeva G. , Akhmetova-Abdik G.
Published: July 2023

The thermoluminescence (TL) and EPR spectra of nanostructured compacts of monoclinic ZrO2 irradiated by three types of irradiation have been studied: impulse flow of 130 keV electrons, beam of 10 MeV electrons, as well as a 220 MeV Xe ion beam. Irradiation of samples with 10 MeV electrons and ions leads to the formation of F+ centers in them. Thermal destruction of these centers is observed in the temperature range 375–550 K for electron-irradiated compacts and 500– 700 K for ion-irradiated compacts. The drop in the concentration of F+ centers is associated with the depletion of traps responsible for TL peaks in the specified temperature range. In samples irradiated with an ion beam, new paramagnetic centers with g = 1.963 and 1.986 were found, in the formation of which, probably, Zr3+ ions and oxygen vacancies participate, thermal destruction occurs in the temperature range 500–873 K.
ON THE ISSUE OF EFFICIENT COMBUSTION OF NON-DESIGN COAL KARAZHYRA
Authors: Khazhidinova A. R. , Stepanova О. A. , Yermolenko М. V. , Khazhidinov A. S.
Published: July 2023

The purpose of this work is to establish the operating conditions of the boiler unit to ensure efficient combustion of nondesign Karazhyra coal. The main factors determining the efficiency of the boiler unit are the qualitative composition of the fuel being burned, the behavior of the mineral part of the fuel during combustion, the level of the fuel combustion temperature, the duration of the interaction of high temperatures on the mineral part, the properly organized method of fuel combustion and the design features of the combustion chamber. To achieve this goal, it is necessary to conduct a comprehensive study of the boiler operation using the example of burning non-design coal from the Karazhyra mine in a KV-T-116.3 -150 TEC-1 boiler in Semey. As a result of the conducted research, qualitative parameters of operation in real conditions of the boiler unit during the combustion of non-design Karazhyra coal with variable heat output were obtained. The analysis of the data obtained during the combustion of non-design coals will allow us to further develop a number of practical recommendations for optimizing the operation of cleaning agents installed on the boiler.
FIRST-PRINCIPLES STUDIES OF X2FeSi HEUSLER ALLOYS
Authors: Merali N. A. , Soltanbek N. S. , Abuova F. U. , Inerbaev T. M. , Nurkenov S. A. , Abuova А. U.
Published: July 2023

The characteristics related to electricity and magnetism in Heusler alloys with both full (L21) and inverse (XA) structures X2FeSi (X = Mn, V) have been studied within the framework of the Density Functional Theory. Three different methods, namely LDA, GGA, and SCAN, were used to perform calculations. The aim was to investigate the energy stability of the L21 and XA structures for these compositions. The findings revealed that the XA structure is energetically stable for both structures. The choice of functional is indicated does not have a qualitative effect on the energy stability of the phases. Based on calculations, it was found that meta-GGA (SCAN) more accurately describes the electronic properties of these alloys. In the process of the calculations, it was found that these compounds are semimetals. An analysis was conducted from a local environment perspective to investigate and understand the reasons behind the semi-metallic band gap and the variations in electronic and magnetic properties observed in Heusler compounds. Calculations also showed that the magnetic moment Mn2FeSi for both structures was 1.99 µB/f.u. With regard to V2FeSi, µ = 2.00 µB/f.u. for structure XA and µ = 2.37 µB/f.u. for structure L21. These calculations are consistent with the Slater-Pauling rule for the XA structure.