bluuebunny/crossref_metadata_2025 huggingface dataset:
PERANCANGAN BUSANA BERKELANJUTAN BAGI MARKET URBAN SEBAGAI UPAYA REVITALISASI TENUN SUMBA TIMUR
Authors: Sri Ningsih Yosepin , Fiona Nathania Elfrida
Published: March 2023

The local product of the Sumba region, namely woven cloth, is widely known to the public thanks to various efforts done by various agencies. However, from the various existing weaves, only ikat weaving that is wellknown for the wider community, while there is another woven, namely Lau Pahikung, which is also a specialty of the region. This research presents revitalization process of Lau Pahikung weaving through fashion design products aimed for urban communities. The research process uses a qualitative research approach with the ATUMICS and Trend Forecasting methods that being done in sustainable way. The product uses the main material of Lau Pahikung weaving which is processed in ecofriendly way so that the selection of material combinations also considered sustainable materials, namely denim material from the Badjatex label which already has an environmentally friendly fabric production certificate. The process resulting ready-to-wear fashion collection titled Denim Revolution, a collection which inspired from the basic form of Sumbanese traditional cloth using Lau Pahikung and other sustainable material for the preservation of Lau Pahikung woven. Keywords: ATUMICS, fashion, Lau Pahikung, Sumba, sustainability
“DARI LUCU MENUJU KOMERSIAL” SEBUAH TINJAUAN SEMIOTIKA VISUAL KOMIK IKLAN TAHI LALATS
Authors: Hendrawan Faldi
Published: March 2023

The Tahilalats advertising comics are a differentiator from works that only aim to convey humorous messages on Instagram. An overview of advertising comics with commercial purposes is interesting because the contents of commercial advertisements for a product become a new pattern of creativity for Tahilalats creators. The object of the problem taken from the work entitled “Surprise” offers a form of negotiation between the aim of being funny and commercial advertising The Ponds Men advertisement is a promotional idea for men’s skin care products which is humorously visualized in ten comic strip panels. The series of panels is a sign structure that will be dissected in order to find the right meaning to show the persuasion message of a commercial product. The accuracy of meaning can be seen from the visualization of the text or aspects of form and context or content as part of the marking system. The marking system will be reviewed based on the sign structure of Barthes’s semiotic theory, namely lexia. The meaning analysis begins by re-reading the nine comic panels into four lexias by naming them based on the logic of meaning, not chronology. In the lexia you will find code categories used as sign dynamic rules according to Barthes based on the perception and culture of the users as interpreters including hermeneutic codes, semimic or semantic codes, symbolic codes, proairetic or action codes, and cultural codes. The code becomes the main reference showing the context in the form of a persuasive message from a Ponds Men commercial advertisement. The context of being funny can be visualized with aspects of character shape, cartoon-style expressions that are simple and simple. The supporting theory is in the form of relays and intertextuality from Julia Kristeva to review the performance of the tagging system based on caption text in the form of titles and descriptions in the Instagram Tahilalats column. In this case, it can show that the commercial message of Ponds Men’s products can be combined appropriately according to Tahilalats’ cute characterization.Keyword: advertising, comic, tahilalats, visual semiotics
Market Reactions toward Industry 4.0 Technology Investment Announcement: Evidence from Indonesia and the United States
Authors: Amadea Cheryl
Published: March 2023

This study examined market reactions toward announcements of investments in industry 4.0 technology. Market reactions were measured by abnormal returns before and after the announcement date. This study compared the Indonesian and United States of American stock markets through event study methodology using data from 90 announcements of industry 4.0 investments in each country between 2014-2019. The results showed that the American stock market reacted positively towards announcements of industry 4.0 investments, while the Indonesian stock market reacted negatively. Furthermore, based on the industry sector, this study found that industry 4.0 investment announcements in the manufacturing sector for both countries triggered positive market reactions. In comparison, similar investment announcements in the service sector triggered different reactions for the two countries: positive reactions in the US but negative reactions in Indonesia.
PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM
Authors: Malindar Blathasar , Sairmaly Felry Agustina , Nifanngeljau Johanis , Laratman Paulus
Published: March 2023

The purpose of this study is to determine the effect of accounting knowledge, socialization of SAK EMKM and scale of business on the preparation of financial statements which are based on the EMKM Financial Accounting Standards in the Tanimbar Islands. In this research, the data used are primary and secondary data. The population that will be used in this research is 69 SMEs. While in determining the sample using the sampling technique is total sampling, therefore the number of population that will be sampled, so it can be seen that the number of samples that will be used in this research is 69 MSMEs in the Tanimbar Islands. The data collection technique used in this research is a questionnaire. The data analysis technique used is using multiple linear regression analysis which will be assisted by using SPSS 26 software. The results found in this research are that accounting knowledge and socialization of SAK EMKM have no effect on the preparation of financial statements of EMKM Financial Accounting Standards, while on a business scale it has an effect on preparation of financial statements of EMKM Financial Accounting Standards
PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI
Authors: Meisy Meisy , Astuti Christina Dwi
Published: March 2023

This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.
IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SDGS), GOAL 8 PADA PELAKU USAHA MIKRO DI DESA PADAS, KECAMATAN KARANGNOM DAN DESA BONYOKAN, KECAMATAN JATINOM, KABUPATEN KLATEN
Authors: Handoyo Rahmat , Sofie Sofie , Wardhani Nurhastuty
Published: March 2023

The Sustainable Development Goals (SDGs) is a global development agenda which contains 17 goals and is divided into 169 targets with a period of achievement of up to 2030. This study aims to determine the real impact of implementing the 8 SDGs goals in Padas Village and Bonyokan Village by knowing the level of the understanding of micro business actors is the same as that of village and private stakeholders in realizing the targets on the criteria for goal 8 SDGs. In this study, researchers based on institutional theory with a qualitative and exploratory research method that used the 17 criteria of SDGsgoal 8 as a research basis. The unit of analysis is micro business actors, village stakeholders and private stakeholders. The results of the research show that SDGs Goal 8 has not been socialized effectively, both village stakeholders, micro business actors and private stakeholders. This can be seen from the low understanding of the respondents on the variables and sub-indicators of SDGs Goal 8. The implication of this research is the need to re-socialize the definitions and indicators of each SDGs to local governments, private stakeholders and the general public in order to realize the Goals SDGs by 2030.
Perencanaan Pemanfaatan Potensi Limbah Kepala Sawit Sebagai Sumber Energi Listrik di Kepulauan Bangka Belitung
Authors: Rahmah Wati Siti , Yandi Welly , Sunanda Wahri
Published: March 2023

Province of the Bangka Belitung Islands has the potential for palm oil commodities which contribute to the economy. Palm oil processing produces biomass waste such as shells, fibers, and empty fruit bunches. Biomass in the Province of the Bangka Belitung Islands has a potential of 217.7 MW. CO₂ emissions are mostly from burning fossil coal where the CO₂ produced is dangerous. Alternatives are needed to reduce these CO₂ emissions. One of them is biomass. This plan uses a forecasting method to get an estimate of the energy potential of palm oil waste in 2022-2032 in the Province of the Bangka Belitung Islands and CO₂ emissions generated from palm oil waste energy. By using modeling, evaluating methods, forecasting, and calculating energy potential as well as CO₂ emissions from biomass, it can be concluded that the projected energy potential of palm oil waste from 2022 to 2032 will increase every year and can help fulfill regional energy requirements for the Bangka Belitung Islands Province. In 2025 the energy produced by 15.29 thousand TOE can help meet the energy requirement of 27.91 thousand TOE 2025. In 2030 the energy produced by 28.12 thousand TOE can help fulfill 46.79 thousand TOE of energy 2030. CO₂ emissions The amount of biomass from palm oil waste in 2022-2032 is increasing every year along with the increase in energy produced from palm oil waste biomass.
Keywords: oil waste energy, biomass, energy, CO2 emissions
Desain Kontrol Motor Brushless Direct Current (BLDC) Menggunakan Boost Converter
Authors: Hasan Ervina , Daud Muhammad , Yusdartono Habib Muharry , Kartika Kartika
Published: March 2023

Technological developments are increasingly rapid, especially in the field of transportation, especially in electric vehicles, which are triggered by the increasing scarcity of fossil fuels. One of the propulsion engines that are widely used in electric vehicles is the brushless direct current (BLDC) motor because this motor has high torque, constant speed and is easy to regulate. This study aims to design a BLDC motor control using a boost converter as a voltage increaser and using a PID controller as a motor speed controller to keep it constant. In this study, the motor speed is simulated with an input value of 3000 rpm and then a DC voltage of 310 Vdc is given. The results showed that the motor speed regulation using a boost converter can rotate constant. The boost converter as a voltage booster is able to increase the Vin 220 Vdc voltage to a more 10% Vout, which is 242.3 V.
Keywords: Brushless Direct Current (BLDC) Motor, Boost Converter, PID
Optimalisasi Throughput LTE Femtocell Pada Jaringan Koeksistensi LTE-GSM
Authors: Yaser Muhammad
Published: March 2023

Throughput pada jaringan koeksistensi GSM dan LTE Femto sangat tergantung pada kondisi sebaran femtocell, diantaranya jumlah dan posisi femtocell. Pada studi sebelumnya telah banyak dibahas mengenai manajemen interferensi jaringan koeksistensi LTE femtocell yang diintegrasikan dengan GSM macrocell. Namun studi sebelumnya belum membahas secara jelas bagaimana strategi dalam mengoptimalkan nilai throughput pada jaringan koeksistensi ini. Kinerja throughput LTE femtocell dianalisis secara matematis. Hasil simulasi menunjukan ketika femtocell disebar di dekat GSM BS, yaitu pada jarak x = 0.1R, mengakomodasi satu dan lebih LTE femtocell pada setiap GSM macrocell menyebabkan penurunan throughput sekitar 6,3 kbits/s dan LTE femtocell throughput terus menurun karena bertambahnya jumlah femtocell yang disebar pada GSM macrocell. Sedangkan throughput LTE femtocell meningkat seiring dengan semakin jauhnya jarak femtocell menuju GSM BS. Ketika berubah dari jarak x = 0.1R ke x = R, throughput LTE femtocell meningkat sekitar 1.3x102 kbits/s. Sehingga Optimalisasi throughput LTE femtocell dapat dilakukan dengan cara mengurangi jumlah femtocell yang di deploy pada GSM macrocell dan mengatur pola sebaran LTE femtocell yang menjauhi GSM BS
Keywords — Throughput ; LTE femtocell ; GSM macrocell; Koeksistensi
DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE
Authors: Curry Khirstina , Fikri Imam Zul
Published: March 2023

The rise of tax avoidance today is one of the foundations of research carried out. Many tax avoidance schemes are carried out by enterprises.The practice of tax avoidance is an act of tax avoidance that takes advantage of loopholes in the tax law. For this reason, this study aims to estimate and analyze how the influence of financial distress, thin capitalization, executive characteristics and multinationality on tax avoidance practices during the 2015 - 2020 period. Using the Panel data method on companies that are included in the property and real estate sub-sector, shows the results that financial distress and thin capitalization have a negative effect on the practice of tax avoidance. It is different with executive characteristics and multinationality which do not affect the practice of tax avoidance. The use of debt is also one of the alternatives that can be done in tax planning such as the practice of tax avoidance. But it is worth noting that large debts do not always guarantee that the company will be able to run stably. There is a high probability that debt if it is not accompanied by the ability to fulfill obligations will result in tax planning not running well.
RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19
Authors: Ahmad Mukoffi  , Himawan Sukarno , Sulistyowati Yayuk , Sularsih Hermi , Yahfetson Boru Aloysius
Published: March 2023

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
TAX COMPLIANCE COST: EXPLORE BODY OF LITERATURE BY USE SCIENCE MAPPING
Authors: Dekar Urumsah  , Rafi'i Habib Al Rasyid
Published: March 2023

This research aims to explore the knowledge base of tax compliance cost research. Sample literature was taken through the Scopus database. The sample consists of 67 literatures on tax compliance costs with coverage from 1978 to 2021. This research uses systematic literature review, science mapping, and bibliometric analysis methods. Content analysis is carried out to understand in depth the current research topic. In general, the results of the study conclude that research on tax compliance costs needs to go to beyond the complexity of taxation. This research contributes to help academic researchers, policy maker, and regulators potraiying the complete picture of this research area and allow them to formulate furthure research and evidance base policy.
UKURAN PERUSAHAAN, PROFITABILITAS, POLITICAL COST, TIPE INDUSTRI, DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE
Authors: Siregar Melda Yanti , Kusumawardhani Indra
Published: March 2023

Environmental disclosure is the disclosure of information related to the environment in the company's annual report and sustainability report. Research related to environmental disclosure is developing quite rapidly, but still produces various findings. This study aims to determine and examine the effect of company size, profitability, political costs, type of industry and environmental performance on environmental disclosure. The population in this study are non-financial public companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants for 2017-2021. The sampling method in this study used a purposive sampling technique. The unit of analysis is the annual report, corporate sustainability report and list of PROPER participants for 2017-2021, totaling 177 population. The data analysis method used is multiple linear regression analysis. The test results show that profitability and environmental performance have a positive effect on environmental disclosure. However, company size, political costs and type of industry have no effect on environmental disclosure.
PENGUNGKAPAN TATA KELOLA PERUSAHAAN, KOMPETENSI AUDITOR INTERNAL, MANAJEMEN LABA: PERAN MODERASI PENGHINDARAN PAJAK
Authors: Sari Intan Permata , Trisnawati Estralita , Firmansyah Amrie
Published: March 2023

This study examines the effect of corporate governance disclosure and internal auditor competence on earnings management. Also, this study includes tax avoidance as a moderation variable. The data for this study is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling was conducted by purposive sampling totaling 280 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that corporate governance disclosure and internal auditor competence are negatively associated with earnings management. Furthermore, this study finds that tax avoidance weakens the negative association between good governance disclosure and earnings management. The moderation effect is similar to the association between internal auditor competence and earnings management. This study is expected to contribute to the accounting literature as a reference for further research, especially related to earnings management issues. This research is also expected to be useful for the Financial Services Authority as a consideration for improving regulations related to implementing corporate governance.
DETERMINANTS OF FINANCIAL STATEMENTS INTEGRITY IN COMPANY INDEX KOMPAS 100
Authors: Saputri Mashuri Ayunita Ajengtiyas , Nur Laela Ermaya Husnah , Fahria Rahmasari
Published: March 2023

This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.
DAMPAK PERUBAHAN VARIABEL EKONOMI MAKRO TERHADAP KINERJA KEUANGAN BUMN SEKTOR ENERGI
Authors: Kharisma Dzulfikar , Sri Yani Kusumastuti
Published: March 2023

This study aims to analyze the impact of macroeconomic variables changes on the financial performance of energy SOE’s such as PT Pertamina (Persero), PT Perusahaan Gas Negara (Persero) Tbk, PT Perusahaan Listrik Negara (Persero). These impacts are projected by using Macro Stress Test model. The results showed that from five macroeconomic variables (GDP Growth, exchange rates, oil price, interest rates, and inflation), only two variables that significantly affected the financial performance of the energy SOE’s, there are exchange rate and oil prince that have positive impact on Pertamina and PGN while at the same time give the negative impact on PLN.
DETERMINASI TINGKAT KEMANDIRIAN FISKAL 62 KABUPATEN TERTINGGAL DI INDONESIA
Authors: Nurhayati  , Sri Yani Kusumastuti  , Nur Hidayatullah  , Suparyati Agustina
Published: March 2023

This study aims to see the determination of regional fiskal independence in 62 underdeveloped districts in Indonesia. This research data was obtained from secondary with a sample of 62 underdeveloped districts in Indonesia from the period 2014-2019. This research uses a Multiple Linear Regression analysis tool with panel data. The test results show that those that have a sign that is in accordance with expectations and statistically significant are economic growth and local revenue with an error rate of 5%, then H1 and H3 are accepted. While the poverty rate has no effect on the fiscal independence of 62 underdeveloped districts in Indonesia, H2 is rejected. The results of this study are expected to contribute to research on regional development and sustainable development in Indonesia, especially for studies on how to reduce the backwardness of districts in Indonesia.
ANALISIS TAX HOLIDAY DAN FUNDAMENTAL PEREKONOMIAN NEGARA TERHADAP FOREIGN DIRECT INVESTMENT (FDI) DI ASEAN-9
Authors: Sunaryo Ridwan Pandu , Nurhayati
Published: March 2023

In the current era of liberalization, openness to foreign capital is an important factor affecting the economic performance of a country. Foreign Direct Investment (FDI) is an important source of capital for developing countries including ASEAN member countries. This study aims to determine the effect of taxation factors, namely tax holidays and corporate income tax rates, as well as non-tax factors, namely political stability and security, regulatory quality, domestic market size, macroeconomic stability, and labor availability on FDI flows in ASEAN. This study uses panel data regression. Research data is secondary data in the form of 2010-2019 period from 9 ASEAN member countries. The results of this study indicate that taxation factors, namely tax holidays and corporate income tax rates, have no effect on FDI flows. Meanwhile, for non-taxation factors, the quality of regulations and regulations, the size of the domestic market, and macroeconomic stability have an influence on FDI flows. Other non-tax factors, namely political stability and labor availability, have no influence on FDI flows in these countries.
ANALISIS PENGGUNAAN KULIT JERUK SEBAGAI ADDITIVE SURFAKTAN TERHADAP RECOVERY FACTOR DENGAN METODE COREFLOOD
Authors: Bawono Yusuf Dzaru , Samsol  , Ristawati Arinda
Published: March 2023

Penelitian yang dilakukan adalah injeksi surfaktan, dimana surfaktan yang di pilih adalah surfaktan AOS menggunakan konsentrasi rendah untuk menaikan produksi minyak. Penggunaan surfaktan tersebut bertujuan untuk menurunkan interfacial tension atau tegangan antarmuka pada dua fluida, yaitu minyak serta air, sehingga minyak dapan keluar dari pori-pori dari batuan reservoir. Pada penelitian ini digunakan salinitas sebesar 5000 ppm, dan 20000 ppm. Kemudian memakai konsentrasi sebanyak 0.1% dan 0.7%. Lalu variasi dari salinitas dan konsentrasinya ditambahkan kulit jeruk sebanyak 25 ml. Larutan surfaktan AOS dan surfaktan AOS yang diberikan additive kulit jeruk akan dilakukan uji IFT pada suhu 30℃ dan 60℃. Kemudian pada penelitian ini akan dilihat apakah surfaktan yang diberikan additive kulit jeruk apakah efektif dalam meningkatkan recovery factor. Prosedur penelitian diawali dengan pembuatan brine, pembuatan surfaktan, dan penambahan dari kulit jeruk ke surfaktan. Kemudian dilakukan proses saturasi brine dan saturasi minyak, dilanjutkan dengan proses coreflooding. Tujuan utama pada penelitian ini ialah menganalisis pengaruh dari kulit jeruk terhadap recovery factor, dimana hasil akhirnya akan dibandingkan dengan hasil dari surfaktan yang tidak diberikan additive kulit jeruk. Hasilnya membuktikan larutan surfaktan AOS yang diberikan additive kulit jeruk mempunyai nilai recovery factor lebih tinggi dibandingkan dengan yang tidak ditambahkan additive kulit jeruk, dimana pada salinitas 5000 ppm nilai recovery factor surfaktan yang diberikan additive kulit jeruk sebesar 42,86%, dan yang tidak ditambahkan additive kulit jeruk sebesar 39,13%.
Evaluasi Perbandingan Keekonomian 30 Sumur Skema PSC Cost Recovery dan Gross Split Lapangan A
Authors: Adji Adji Nadzif Sidqi , Irham, MT Dr. Ir. Syamsul , Yulia, ST, MT Prayang Sunny
Published: March 2023

Pada Agustus 2021, terjadi perubahan kontrak bagi hasil pada lapangan ini, kontrak yang sebelumnya digunakan adalah PSC Cost Recovery, berganti menjadi PSC Gross Split. Perbandingan kontrak inibertujuan untuk mengevaluasi perbandingan kedua model keekonomian tersebut, dan juga untuk menentukan skema yang lebih efisien dan tepat untuk diterapkan pada lapangan A. Serta, menganalisis parameter-parameter yang dapat mempengaruhi indikator keekonomian lapangan A. Hasil dari analisis keekonomian yang telah dilakukan, menunjukkan bahwa skema PSC Gross Split lebih baik dibanding skema PSC Cost Recovery. Untuk PSC Cost Recovery, NPV yang didapat untuk 30 sumur yaitu sebesar 13.848.000 US$, IRR rata-rata sebesar 118%, POT rata-rata sebesar 1,43 tahun, Contractor Takesebesar 20.740.000 US$, dan Government Take sebesar 176.587.000 US$. Sedangkan untuk PSC GrossSplit, NPV yang didapat untuk 30 sumur sebesar 37.906.000 US$, IRR rata-rata sebesar 245%, POTrata-rata sebesar 1,30 tahun, Contractor Take sebesar 52.544.000 US$, dan Government Take sebesar 136.402.000 US$. Analisis sensitivitas yang telah dilakukan menunjukkan bahwa parameter jumlah produksi minyak dan harga minyak memiliki pengaruh yang signifikan terhadap kedua skema
RHEOLOGICAL STUDY ON THE PARAMETERS AFFECTING THE VISCOSITY OF THE GREEN SOLUTION CONSISTING SLS AND LTTM
Authors: Riswati Shabrina Sri , Setiati Rini , Prakoso Suryo , Ratri Paramita Jaya , Yskak Ardak , Irvan Rayhan
Published: March 2023

Enhanced Oil Recovery (EOR) is known to effectively improve oil recovery by producing the residual oil saturation in a reservoir. Many chemicals for injected fluid in EOR are synthetic and harmful to the environment. Aims: This study aims to characterize a newly developed green solution consisting of Sodium Lignosulfonate (SLS) and a Low Transition Temperature Mixture (LTTM) for injection agent. Methodology and Results: The concentration of surfactant was defined using weight percentage, which was calculated from the portion of the total weight of LTTM. The characterization was approached by analyzing the behavior of the green solution based on the power law analysis of the rheological measurement. The analyses of  value, viscosity, shear rate, and shear stress were carried out. Increasing in viscosity was caused by the additional molecular mass of sucrose in the solution. This study found that the SLS concentration and LTTM ratio affects the rheological behavior of the green solution. Conclusion, significance, and impact study: According to the results, adding the SLS concentration increases the probability of the green solution becoming an EOR agent by showing shear-thinning behavior. Further studies are required to ensure the feasibility of the green solution during the injection period and the propagation in the reservoir.
PREDICTION OF CARBON DIOXIDE EMISSION FROM ELECTRICITY GENERATION IN ASEAN
Authors: Triani Meiri , Dewi Kania , Ediansjah Addina Shafiyya
Published: March 2023

The Coal-Fired Power Plants with low-emissions plants in the power sector can avoid nearly 800 million tonnes CO2 by 2030. The number of populations, Gross Domestic Product (GDP), electricity generation, NDC, and relevant energy policies influenced the prediction of Carbon Dioxide (CO2) emission from electricity generation. Aim: The objective is to analyze trends of CO2 growth related to electricity generation activities from countries in ASEAN with an emphasis on identifying the factors that influence it and evaluating the effectiveness of existing decarbonization policies in AMS and developing suitable strategies to reduce future CO2 emissions. Methodology and Result: Predicting CO2 emissions is conducted using three approaches by considering the newest NDC and energy policies, conducted by descriptive and quantitative analysis based on secondary data of (1) general information on ASEAN Member States (AMS), (2) information on power plants, (3) information on fuel use in electricity generation, and (4) decarbonization policies in AMS. Results indicated that the availability of potential energy sources (coal/oil/gas/RE) influences the dominant energy used in AMS Prediction of CO2e emission in the 2020 to 2040 period identified Vietnam as one of the highest CO2e emitters (380,1 Mt CO2e) in the electricity sector by 2030. Conclusion, significance and impact study: AMS needs to make a more aggressive energy policy to reduce CO2 level significantly, achieving the 2050 net zero transition targets. Ultimately, the shifting from coal-fired electricity plants to other fuel sources with a lower emission factor proves to be the most significant factor towards emission reduction.
Effects of Subminimal Inhibitory Concentrations of Chlorhexidine on the Chlorhexidine Resistance and Biofilm Formation in Clinical Drug-resistant Acinetobacter baumannii Isolates
Authors: Omer Hawkar S. , Aka Safaa T.
Published: March 2023

Background and objectives: Multi-drug resistant microorganisms have caused a remarkable increase in hospital-acquired infections (HAI) during the previous few decades. Moreover, microbiological contamination of antiseptics and disinfectants has been recorded in medical settings.
Methods:  A total of 61 clinically relevant Acinetobacter baumannii isolates were collected from various clinical specimens in hospitals in Erbil city/Iraq between September 2021 and March 2022. The isolates were identified using VITEK-2 compact system. Antimicrobial susceptibility testing was carried out for a total of 16 different therapeutically relevant antibiotics in accordance with the criteria of the Clinical Laboratory Standards Institute (CLSI) using the above mentioned system. A spectrophotometer was used to determine the optical density at 600 nm (OD600nm) for biofilm evaluation. Wilcoxon signed ranks test used to determine the effect of sub-MIC of CHX on the CHX-MIC and biofilm formation.
Results: the study showed that there is a significant difference in CHX-MIC and biofilm formation before and after 7 days of incubation of Acinetobacter baumannii in sub-MIC of CHX (p<0.05). Exposure of Acinetobacter baumannii to sub-lethal CHX concentrations develops inducible resistance to lethal CHX doses. The biofilm formation ability of isolates also increased after using sub-lethal dose of CHX.
aquo-DESs: WATER-BASED BINARY NATURAL DEEP EUTECTIC SOLVENTS
Authors: Picciolini Eduardo , Pastore Genny , Del Giacco Tiziana , Ciancaleoni Gianluca , Tiecco Matteo , Germani Raimondo
Published: March 2023

Deep Eutectic Solvents (DESs) are a class of solvents that are increasing their relevance in the research activity thanks to their environmental-friendly features as well as to their structural characteristics and catalytic properties. Formed by no-solvent mixing of two substances, namely a hydrogen bond donor and a hydrogen bond acceptor, DESs are finding fruitful applications in many different topics as alternatives to common organic compounds. In this work the realization, the characterization and the solubility applications of a novel water- based class of DESs are proposed. These innovative liquids, called aquo-DESs, are binary mixtures of water with glycolic acid (GA) and with trimethylglycine (TMG): GA/H2O (1/4 molar ratio) and TMG/H2O (1/5 molar ratio). The DES identity of these mixtures was demonstrated by: shifts both in terms of the molar fraction and of the melting points in the experimental melting point curves from the theoretical ones; amounts of components over their reported maximum solubility in water; thermogravimetric profiles compared to the pure substances. The aquo-DESs were characterized in their viscosity and ionic conductivity in the temperature range 20-55 C, showing really low viscosity and low ionic conductivity, with a peculiar behavior of the ionic conductivity of GA/H2O DES. The solubilizing properties of aminoacids, phenols and carboxylic acids showed peculiar really high values whenever the solute can participate to the DES as DES component itself.
Survey on coaching philosophies and training methodologies of water polo head coaches from three different european national schools
Authors: Perazzetti Andrea , Dopsaj Milivoj , Nedeljković Aleksandar , Mazić Sanja , Tessitore Antonio
Published: March 2023

The ability to change swimming styles and body positions, involving continuous shifting from horizontal to vertical posture and performing jumps, as well as technical skills play a fundamental role in water polo performance. To face with these demands, the coaching staff of elite and sub-elite water polo clubs might adopt a variety of training methods, also based on their specific coaching philosophies. This point has led to an enlargement of the staff, with higher head coaches’ responsibilities, who may interpret their professional activity according to their own coaching philosophy, education, and their respective national water polo schools. In fact, based on their international sports achievements, some countries can be identified as recognised water polo national schools. For this reason, the purpose of this study was to survey 40 head coaches of three important national water polo schools (Italy, Greece, and Serbia) to identify and compare their coaching philosophies and training methodologies. The survey was based on five sections (Technical staff composition, Team roster, Weekly periodization, Testing and monitoring, Tactics and strategies). Furthermore, using a detailed descriptive statistic, the current study gives interesting information on how 40 high-ranking elite and sub-elite teams of different national championships organize their training during a typical week of the competitive season. A further improvement of this research line could include more national schools, expanding the sample to more countries from all over the world.
Small, sustainable, steps to success as a scholar in Health Professions Education - Micro (macro and meta) matters
Authors: Goh Poh-Sun , Schlegel Elisabeth Frieda Maria
Published: March 2023

Introduction: The aim of this short communication is to examine the journey of scholarship in health professions education (HPE).
Methods: We will focus on tangible small steps to start, sustain, and succeed along this journey. Through a proposed innovation in scholarship – micro-scholarship – we will describe how this is similar to and an extension of bite-size or micro-learning, and workplace micro-practice related to just-in-time (JiT) learning settings.
Results: We will demonstrate how the small steps for generating and engaging with micro-content can be similarly applied to micro-scholarship. Then, progressive and iterative refinement of output and practice of micro-scholarship can be combined and result in macro-scholarship after cycles of public engagement for final digital or print publication. This stepwise approach creates an accessible, sustainable strategy to achieve success as a scholar in HPE. We will elaborate on micro, macro, and meta matters and celebrate how these small steps encourage and allow broad participation in the creation, critique, and progressive refinement of scholarship.
Conclusion: Small, sustainable, steps leads to success as a scholar in Health Professions Education - Micro (macro and meta) matters.
Psychological changes in patients with COPD
Authors: Zhukava Tatsiana
Published: March 2023

Introduction. Chronic somatopathies are usually progressive and may result in substantial psychological changes. Chronic obstructive pulmonary disease (COPD) ranks very high as a reason for physical disability in the world.
Aim. This study aimed at estimating mood, mental activity, efficiency, and tonus of the vegetative nervous system of patients with COPD.
Materials and methods. Colour Luscher’s test was used to survey 62 patients with COPD of mild and moderate degree, including 38 men and 24 women of the median age: 48±2.1. The control group, also tested, consisted of 56 essentially healthy people, comparable with regards to age and sex to the researched group. Colour Luscher’s test was applied to study psychological and social characteristics, as
well as the level of the «simpaticus» scale of the vegetative nervous system in patients with chronic obstructive pulmonary disease. Decreased functional ability, increased uneasiness, and a high level of the «simpaticus» scale of the vegetative nervous system did not correlate with the gender of the patients with chronic obstructive pulmonary disease. Psychological and social characteristics of the patients with chronic obstructive pulmonary disease are provided and discussed considering their gender.
Conclusions. Irrespective of sex, COPD patients manifest a high tonus of sympathetic department of the vegetative nervous system, reduced efficiency, and increased anxiety. In male patients, striving for recognition, impressionability and sensitivity, lead to marked nervous pressure in connection with their attempt for self-esteem. In female patients, reduction in the factors of: instability of choice, emotional indifference, and pessimism, is marked.
Detection of Movement Related Cortical Potentials from Single Trial EEG Signals
Authors: AKMAN AYDIN Eda
Published: March 2023

Movement-Related Cortical Potentials (MRCP) are signals that begin to appear approximately two seconds before the onset of voluntary movements and can be recorded with EEG. MRCP is an important sign that the movement will begin. Determining the movement intention before the action is extremely important information especially for real-time BCI systems. By using MRCP, Brain-Computer Interface (BCI) users' movement intention can be determined prior to the move and this sign can be used as a control signal. In this study, it was aimed to determine the movement and resting states with high accuracy with MRCP signals. Furthermore, the effects of filter cutoff frequencies, number of electrodes, and MRCP time interval window on the success of distinguishing movement/resting states in the preprocessing stage were investigated. For this purpose, Katz fractal dimension and nonlinear support vector machine methods were used in the feature extraction and classification stages, respectively. The proposed method was tested on the attempted hand and arm movements dataset containing EEG signals of 10 participants with spinal cord injury. Katz fractal dimension and support vector machines methods can determine movement and resting states with an average of 96.47% accuracy using MRCP signals. If the number of electrodes to be used in signal analysis was 3, 9 and 61, the obtained accuracy rates were determined as 83.71%, 90.67%, and 96.47%, respectively. The experimental results also showed that the filter cutoff frequencies used in the preprocessing had a significant effect on the accuracy.
Hiper Dubleks Paslanmaz Çelikler ve Kaynaklanabilirliği
Authors: ÖZDEMİR Uğur , FINDIK Tayfun , YILMAZ Can
Published: March 2023

Ferrit ve östenit fazını yüksek yoğunluklarda içerisinde bulunduran dubleks paslanmaz çelik sınıfının en gelişmiş ürünleri olan hiper dubleks paslanmaz çelikler (HDSS), maliyeti ve üretim süreci kompleksliği nedeniyle henüz oldukça niş ve kısıtlı kullanım alanına sahiptir. Ancak gelişen teknoloji ve çeşitlenen ihtiyaçlar dâhilinde kullanım alanlarının genişlemesi ve kullanımının yaygınlaşması beklenmektedir. Oldukça yeni olan bu ürün grubunun kullanımının yaygınlaşması işlenebilirlik ve kaynaklanabilirlik özelliklerine de bağlıdır. Füzyon kaynak yöntemleri, malzemenin termal geçmişini ve dolayısıyla dubleks paslanmaz çelik özelinde α/γ dengesini değiştirebilmektedir. Bu yüzden düşük ısı girdisi ile bazı ark kaynakları ile beraber sürtünme karıştırma kaynak yöntemi de hiper dubleks paslanmaz çeliklerin birleştirilmesinde uygulanan yöntemlerdir. Sunulan bu çalışmada hiper dubleks paslanmaz çelikler tanıtılarak üretim yöntemleri, kullanım alanları ve avantajlarına değinilmiş, uygun kaynak yöntemleri ve kaynaklanabilirliği hakkında bilgiler verilerek önceden yapılmış çalışmalar değerlendirilmiştir.
Less than 5mm — The unseen threat: A practice-led investigation into micro-plastics effects on coral reefs
Authors: Lewis Sophie , Mortensen Steagall Marcos
Published: March 2023

This article presents an artistic practice-led research project that asks: How can communication design be used to raise awareness about the effect of microplastics on coral reefs, encouraging a shift in the mentality of single-use plastic? The study highlights the scale of the issue of micro-plastics, where environmental pollution stemmed from the throw-away society, intending to ignite action – from micro-plastics to micro-changes. An opportunity arose to visually communicate how such a desirable product, the micro plastic, is destroying ecosystems. The project employs a reflective inquiry methodology supported by a heuristic approach, surfacing the tacit and the experiential to heighten self-awareness within the researchers' practice. This approach enables the researcher to draw connections between the subconscious and unconscious mentality, challenging the stigma and pre-existing assumptions. The project explores risograph printing, a digital screenprinting method, complimented with the use of laser cutting to encourage the reader to engage with the artefact and shift the mindset from unconscious buying patterns to become a conscious consumer. In exploring these methods, the project draws on visual inspiration through contextual knowledge. Gathering information and understanding the scale of the issue contributed to the originality and the essence of artefact. The design artefact takes the form of a risograph publication design, embracing the tactility and sustainable practices of the risograph printer in responding the research question. The artefact encompasses the essence of microplastics, uncovering the truth that lies within its aesthetic appearance. Significantly, the project is a conscious, self-reflective inquiry that contributes to the field of knowledge surrounding designing for good, and to giving the ocean personhood. It contributes to discourse about practice-led research in graphic design to engage the reader in behaviour change.
A Study on Face-to-Face Exam Experiences of Distance Education Students
Authors: ÇİVRİL Hanife , ARUĞASLAN Emine
Published: March 2023

This study was conducted to reveal the views of the students enrolled in distance education programs about the face-to-face examination process. In the study, the survey model, which is one of the quantitative research methods, was used. The data of the study were collected online with an open-ended questionnaire prepared by the researchers. A total of 46 distance education students, enrolled in the 2022-2023 academic year fall semester, participated in the study. The data were analyzed using descriptive and content analysis methods. The results were tabulated and interpreted, including frequency and percentage values. When the research results are examined; it is revealed that the students primarily prepared for exams using the resources available on the learning management system (LMS), and they deemed these resources adequate. The students have stated that the majority of the obstacles they encountered prior to the exam stem from household and occupational responsibilities, and thus they have not been able to adequately prepare for the examination. The students have noted that the most prominent cause of their pre-examination anxieties is the fear of failure. The primary reason for their anxiety during the exams was the difficulty of the exam questions. The students' most prominent positive opinion about face-to-face exams is the opportunity to interact and socialize with classmates and instructors, while their most emphasized negative opinion has been identified as the financial and emotional struggles they face in the form of travel and accommodation, due to residing in a different location. Students have made suggestions regarding the face-to-face exams either being conducted online or in the location where they reside. It is thought that this study will provide an important perspective to researchers, instructors and institutions about face-to-face exam experiences of distance education students.
O USO DO CAPTOPRIL SUBLINGUAL NA URGÊNCIA HIPERTENSIVA - HÁ BENEFÍCIOS?
Authors: Pagotto Laís de Cassia Groppo , Rutkowski Isabela
Published: March 2023

A urgência hipertensiva ocorre em pacientes cuja pressão arterial (PA) está acima ou igual a 180
(pressão arterial sistólica) e 120 (pressão arterial diastólica), sem lesão de órgãos-alvo. Dessa forma
PRODUÇÃO TEXTUAL NA FORMAÇÃO INICIAL DE PROFESSORES DE MATEMÁTICA
Authors: PIANO CARLESOM DOS SANTOS
Published: March 2023

Uma das especificidades comum a todas as áreas do conhecimento e que precisa ser levada em consideração quanto à atuação docente, refere-se ao domínio da linguagem, principalmente no que tange às habi
ENSINO-APRENDIZAGEM-AVALIAÇÃO DE ÁLGEBRA NOS ANOS FINAIS DO ENSINO FUNDAMENTAL ATRAVÉS DA RESOLUÇÃO DE PROBLEMA: UMA INTERVENÇÃO DIDÁTICO-PEDAGÓGICA NO SÉTIMO ANO
Authors: MARTINS ANA CÉLIA DE JESUS
Published: March 2023

O presente projeto de pesquisa tem por objetivo discutir os conceitos iniciais da Álgebra nos anos finais do Ensino Fundamental através da Resolução de Problemas, promovendo o desenvolvimento do pensa