bluuebunny/crossref_metadata_2025 huggingface dataset:
The Evolution of Accounting Standards in Modern China as a Reflection of the Country's Challenging Shift to a Market Economy
Authors: Guo Yue Mei , Krever Richard
Published: February 2022

After 30 years of orthodox socialism, in 1979 China opened the door to a market economy. The unleashed entrepreneurial spirit and rapid accumulation of savings and investment led to unparalleled economic growth. Remarkably, investment, companies and even stock exchanges proceeded without accounting standards as known in the rest of the world. It would be another quarter century before Chinese accounting standards incorporated the fundamental accounting principles needed for guidance in the context of a modern, flexible, and ever evolving, market economy. The article attributes the lag to a combination of government control over accounting standards and the legacy of socialist concepts that equated accounting with bookkeeping rather than the modern accounting goal of accurately valuing both receipts and outgoings and the value of entitlements and obligations to reveal to current and prospective owners, investors, and lenders the true worth of an enterprise.
Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954–1965
Authors: Zeff Stephen A.
Published: February 2022

The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965—two rejected and one accepted—to reform GAAP for SEC registrants. This is the first time that the two rejected petitions have been published in the literature.
Rare primary patellar resurfacing does not lead to more secondary patellar resurfacing: analysis of 70,014 primary total knee arthroplasties in the Dutch Arthroplasty Register (LROI)
Authors: Robben Bart J , De Vries Astrid J , Spekenbrink-Spooren Anneke , Nelissen Rob G H H , Brouwer Reinoud W
Published: February 2022

Background and purpose: Current literature provides no conclusive evidence in support of a patellar resurfacing vs. non-resurfacing regime. Therefore, we compared the incidence of secondary patellar resurfacing among hospitals using 3 different primary patellar resurfacing regimes in the Netherlands. Secondarily we identified patient and surgical characteristics associated with primary patellar resurfacing and secondary patella resurfacing following non-resurfaced primary total knee arthroplasty (TKA).
Patients and methods:  We used data from 2014–2016 of the Dutch Arthroplasty Register. Hospitals were divided into rare (0–10%), selective (>10% to 90%), and usually primary patellar resurfacing (>90%) regimes. We performed a logistic regression analysis for associated factors of primary patellar resurfacing in the selective resurfacing subgroup and for secondary patellar resurfacing in the rare resurfacing subgroup.
Results: The rate of primary resurfacing was 5.2% for the rare and 36% for the selective patellar resurfacing regimes, with similar secondary patellar resurfacing (1.1% vs. 0.9%). Predictors for primary patellar resurfacing were being female (OR 1.3) and younger (50–59 years, OR 1.4). The PS prosthesis design had a higher OR (4.1) than the CR design. Younger age (50–59 years, OR 1.5) and PS prosthesis (OR 2.7) were significant predictors of secondary patellar resurfacing. Particular surgical systems have a higher rate of primary and secondary patellar resurfacing.
Interpretation: Low rates of secondary patellar resurfacing in hospitals with a rare resurfacing regime indicate that this regime does not lead to more secondary patellar resurfacing then selective resurfacing. In the Dutch orthopedic community primary and secondary patellar resurfacing is associated with using a posterior stabilizing design, being younger, and using particular TKA systems.
Kecerdasan Emosional Anak Sekolah Dasar Saat Pembelajaran Daring
Authors: Handayani Silviana Widuri , Masfuah Siti , Masfuah Siti , Fardani Much. Arsyad , Fardani Much. Arsyad
Published: February 2022

Pandemi covid 19 telah membawa dampak yang beragam salah satunya terjadinya perubahan proses pembelajaran disekolah menjadi pembelajaran daring. Hal ini menyebabkan rendahnya minat serta motivasi siswa untuk belajar yang dipengaruhi oleh factor emosional yang tidak stabil. Penelitian ini bertujuan mendeskripsikan potret kecerdasan emosional anak saat pembelajaran daring siswa. Subjek penelitian ini adalah 6 siswa dengan kategori 2 siswa dengan prestasi belajar tinggi, 2 siswa dengan prestasi belajar rata-rata dan 2 siswa dengan prestasi belajar rendah. Instrumen yang digunakan dalam mengumpulkan data adalah observasi dan wawancara kepada siswa, guru dan orang tua siswa untuk menganalisis potret kecerdasan emosional siswa. Analisis data yang digunakan meliputi reduksi data, penyajian data dan verifikasi. Berdasarkan analisis data kualitatif diperoleh hasil bahwa terdapat 2 siswa dengan prestasi belajar tingi, memiliki kecerdasan emosional sangat tinggi karena mampu mecapai 5 indikator dengan baik. 1 siswa laki-laki dengan prestasi belajar rata-rata memiliki kecerdasan emosional tinggi dengan mencapai 4 indikator dengan baik. 1 siswa perempuan dengan prestasi belajar rata-rata memiliki kecerdasan emosional rata-rata karena mencapai 3 indikator dengan baik. 1 siswa laki-laki dengan inisial dengan prestasi belajar rendah memiliki kecerdasan emosional rendah karena mencapai 2 indikator dengan baik dan 1 siswa perempuan dengan prestasi belajar memiliki kecerdasan emosional sangat rendah karena hanya mampu mencapai 1 indikator dengan baik.
Etika Komunikasi Siswa dalam Pembelajaran Daring Melalui Aplikasi Whatsapp
Authors: Prabowo Eko , Fajrie Nur , Setiawan Deka
Published: February 2022

Proses pembelajaran daring dilakukan melalui media berupa whatsapp, google classroom, google meet mengharuskan peserta didik dalam berkomunikasi secara aktif dengan guru. Dalam proses komunikasi tersebut banyak peserta didik yang tidak sopan saat bertanya tugas dengan guru. Tujuan penelitian ini untuk menganalisis bentuk-bentuk etika komunikasi siswa dalam pola pembelajaran daring melalui aplikasi WhatsApp. Jenis penelitian ini yaitu penelitian kualitatif. Subjek penelitian sebanyak 6 siswa diambil secara acak dengan teknik simple random sampling. Teknik pengumpulan data meliputi wawancara, observasi dan dokumentasi. Analisis data yang digunakan yaitu penelitian lapangan yang bersifat naratif. Hasil penelitian membuktikan bahwa etika berkomunikasi siswa selama pandemi Covid 19 dalam pembelajaran daring dengan aplikasi WhatsApp pada siswa kelas IV tergolong kurang baik. Siswa jarang memberikan respon terhadap informasi materi atau tugas yang diberikan oleh guru. Tata penulisan siswa dalam memberikan respon di WhatsApp berupa emoticon dan stiker sudah tepat, namun tanda baca pada konteks kalimat yang dituliskan siswa belum tepat. Gaya bahasa yang digunakan siswa dalam memberikan respon di WhatsApp menggunakan bahasa bilingual (campuran) yaitu Bahasa Indonesia dan Bahasa Jawa.
Pengembangan Media Pembelajaran Interaktif Berbentuk Android Packaging Kit (APK) pada Materi Virus
Authors: Khairini Ridha , Yogica Relsas
Published: February 2022

Pembelajaran abad-21 menuntut para pendidik untuk dapat mengembangkan berbagai media pembelajaran berbasis teknologi. Hanya saja kenyataan di lapangan menunjukkan bahwa tidak semua guru mampu mengikuti perkembangan teknologi. Tujuan penelitian ini yakni untuk menghasilkan produk berupa media pembelajaran interaktif berbentuk android packaging kit pada materi virus. Penelitian ini tergolong ke dalam penelitian pengembangan yang dikembangkan dengan menggunakan model IDI. Subjek yang terlibat dalam penelitian ini yakni siswa sekolah menengah atas, guru, serta 2 orang dosen. Pengumpulan data dalam penelitian dilakukan dengan menggunakan metode observasi, wawancara, dan angket. Instrumen penelitian yang digunakan yakni berupa kuesioner uji validitas. Analisis data hasil penelitian dilakukan dengan menentukan skor setiap validator dengan cara menjumlahkan setiap skor pada setiap indikator dan terakhir Memberikan penilaian valid menggunakan prosedur penilaian persentase. Hasil penelitian menunjukkan bahwa pada aspek kelayakan isi, nilai validitas media mencapai skor 84,52% dengan katerogi valid. Selanjutnya, pada aspek kebahasaan hasil nilai validitas media yakni 85,41% dengan kategori valid, aspek sajian memperoleh nilai validitas sebesar 85% dengan kategori valid, dan aspek kegrafikan memperoleh nilai validitas 90,74% dengan kategori sangat valid. Berdasarkan validitas keempat aspek tersebut, maka dapat diketahui nilai rata-rata validitas, yakni sebesar 86,41% dan berada dalam kategori valid. Berdasarkan hasil tersebut dapat disimpulkan bahwa media pembelajaran berbentuk android packaging kit (apk) layak untuk digunakan berdasarkan pertimbangan validator.
Proses Perencanaan Pendidikan Nonformal untuk Peningkatan Kapasitas Teknologi Pelaku UMKM
Authors: Mustangin Mustangin , Iqbal M , Buhari Muhammad Ramli
Published: February 2022

Perkembangan teknologi menjadi tuntutan bagi pelaku UMKM. Oleh karena itu, perlu peningkatan kapasitasnya melalui pendidikan nonformal. Pada pelaksanaan pendidikan nonformal terdapat proses perencanaan pendidikan nonformal. Penelitian ini bertujuan untuk menganalisis proses perencanaan pendidikan nonformal. Penelitian ini tergolong ke dalam penelitian deskriptif kualitatif dengan subjek penelitian, yakni pengelola Rumah BUMN, tutor atau fasilitator rumah BUMN, dan pelaku UMKM. Pengumpulan data dalam penelitian dilakukan dengan menggunakan metode observasi, wawancara, serta studi dokumentasi. Instrumen penelitian yang digunakan yakni pedomanan wawancara yang berkaitan dengan proses perencanaan pendidikan nonformal. Data hasil penelitian kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif yang terdiri dari tahapan reduksi data, penyajian data, dan penarikan kesimpulan (verifikasi). Temuan penelitian terkait dengan proses perencanaan pendidikan nonformal yaitu adanya identifikasi kebutuhan agar program yang dilakasanakan sesuai dengan kebutuhan dan penyeleksian calon warga belajar karena pelaku UMKM memiliki beragam karakteristik sesuai kebutuhan program. Selanjutnya, penentuan program sesuai dengan kebutuhan dan penyiapan tutor untuk menjadi pendidik, penyiapan materi, dan pelatihan bagi para tutor untuk beberapa materi tertentu.
Higher-Order Thinking Skill (HOTS) Instrument-Based Cognitive Evaluation in Grade V Elementary School Students
Authors: Febrianti Sang Ayu Diah , Widiana I Wayan , Ana Kadek Yudi
Published: February 2022

Rendahnya kemampuan berpikir siswa disebabkan oleh kurangnya pengimplementasian pembelajaran berbasis HOTS. Guru belum pernah melakukan analisis butir soal seperti analisis distraktor, daya pembeda, maupun tingkat kemudahan soal. Penelitian ini bertujuan mendeskripsikan tahap pengembangan instrumen kemampuan HOTS, menghitung validitas, reliabilitas, tingkat kesukaran, daya beda, dan efektifitas pengecoh untuk mengetahui kelayakan dari instrumen. Jenis penelitian ini adalah penelitian pengembangan dengan tahapan meliputi pendahuluan, pengembangan, validasi, uji coba lapangan, dan revisi. Subjek penelitian ini terdiri dari 4 pakar dan 26 siswa kelas V SD. Metode yang digunakan untuk mengumpulkan data adalah metode tes dengan instumen pilihan ganda. Analisis data yang digunakan yaitu analisis validitas reliabilitas tingkat kesukaran, daya beda dan efektifitas pengecoh. Hasil penelitian menunjukkan instrumen kemampuan HOTS sebanyak 30 butir soal  teruji kualitasnya memiliki kualitas validitas isi dengan hasil 1, 00 (sangat tinggi),  kualitas validitas butir soal dengan hasil semua soal valid, kualitas reliabilitas butir soal dengan hasil sebesar 0,913,memiliki kualitas tingkat kesukaran dengan hasil 7 soal termasuk kategori mudah, 21 soal termasuk kategori sedang dan 2 soal termasuk kategori sukar, kualitas daya beda lebih dari 0,40, danefektifitas pengecoh diperoleh setiap butir soal tergolong baik. Dapat disimpulkan bahwa instrumen kemampuan HOTS yang dikembangkan memiliki kualitas yang baik dan layak digunakan sebagai penilaian pembelajaran pada aspek kognitif siswa.
SPECIFICS OF PERCEPTION OF URBAN SHOPPING CENTERS BY RESIDENTS OF KHARKIV (RESULTS OF THE SURVEY)
Authors: Borysenko Аrtem
Published: February 2022

Modern shopping centers are large multifunctional buildings with complex internal structure. Their impact on the urban environment and its processes is significant. Sociological research enables more accurate positioning of the social and cultural content of the building for the groups of its intended visitors. Recent research in the field of the design of shopping centers (Beyard, 2006) advises architects to pay special attention to measures allowing the involvement of the urban population in determining the qualities of a planned building, which should be aimed to become a part of local urban life. Sociological surveys are often used to analyze the qualities of shopping centers (Teller, 2008; Teller and Elms, 2012; Stillerman and Salcedo, 2012). The article is dedicated to an online survey of visitors to five shopping centers in Kharkiv, in order to determine their motives, circumstances and length of visit, as well as factors important for their perception and patronage of shopping centers in general terms. The results of the online survey indicate respondents’ interest in different qualities of shopping centers as well as opportunities not implemented in their solutions. Among them is the use of planning structure with a mix of enclosed and open green spaces, creation of buffer spaces, a more expressive, unique architectural image that involves regional specifics and narratives. Respondents' answers indicate the relevance of the interpretation of a shopping center as part of the urban environment, designed as an element of a common system of adjacent public facilities. Exclusion from the urban environment can be understood as one of the reasons for the low attendance of shopping center "Magelan", demonstrated in the survey. The noted difference in the ways of using shopping centers supports the need for differentiation of their types, which has not yet been implemented in Kharkiv.
Neo-feminism: Dogmatism of the New Ethics
Authors: Rutkevich Natalia A.
Published: February 2022

Neo-feminism or second-wave feminism emerged in the USA in the late 1960s in the context of the publications of Betty Friedan, Kate Millett and the rise of various socio-political movements for gender equality. Born as political activism with the main demand of exposing and dismantling the “patriarchal structures”, neo-feminism was gradually instilled into US university campuses where it became the mainstay of “gender studies”. That research was also based on the legacy of French Theory, - a broad set of ideas from French poststructuralist and de-constructivist thinkers (Foucault, Derrida, Lacan), revised by American sociologists, notably Judith Butler. An important element of neo-feminism is its “intersectionality”, a theory of the intersection of different types of oppression in society: patriarchy, racism, sexism, homophobia, transphobia and so on. The study and exposure of patriarchy run parallel to the denunciation of “systemic racism” of Western countries, “colonial consciousness”, “white supremacy” and other systems of oppression theorized by the representatives of postmodern cultural researchers and widely spread in the world. In the US, those theories gave rise to the so-called new social ethics or “Woke” –particular sensitivity to minority issues that became the hallmark of all “progressive” movements. “Woke” ideas, however, increasingly give concern to the majority of the academic community, whose representatives emphasize the anti-scientific and ideological nature of most gender and decolonial studies, as well as the intolerance and strident moralism of the “new ethics”. The article offers criticism of neo-feminism as one of the fundamental elements of the “Woke” culture by Western authors (primarily American and French), who can be defined as representatives of classical liberalism, traditional socialism and paleo-conservatism. They see in the “new ethics” the distortion and degeneration of the ideals of women’s emancipation, freedom of speech, pluralism, anti-racism, democracy and classical freedoms – that is, all the major gains of Western civilization.
Sympathetic Sorrow over the Failure of Liberalism
Authors: Diskin Joseph E.
Published: February 2022

Under the conditions of the conservative discourse actualization it’s very important to form a meaningful position in regard of liberalism. Its conviction gives poor results. It’s important to show that modern neo-liberals who attempt to create highly ideologized secular religion have betrayed the original doctrinal principles of liberalism. The mission of modern conservatism is to defend the highly important values of the freedom of thought and political choice, of justice and democracy, of respect towards historic, cultural and national traditions.
Death of the Sacred
Authors: Del Noce Augusto
Published: February 2022

The author dwells on the loss of religious and political spheres unity in the West that, according to him, is paradoxically still very much alive in Russia where religious consciousness has transferred into political reality. It is based on the idea of the holy city as “ordering centre” that once existed in the West around the idea of Rome, and in Russia formed around the concept of Moscow as “the Third Rome” and continued its secret existence during the atheistic period. According to the author this resulted in Russia being the last bulwark of sacral thinking in political field. The author sees here the advantage of Russia in comparison to the deeply secularized modern West, where such eternal values as Truth and Good are denied and leads to the destruction of religion, metaphysics and morality in their traditional sense. The author also believes that the real goal of denying traditions as essential values was in pursuing aggressive policy against Russia. Colonization can be achieved only by disconnecting the people from their traditions. And the West was planning to use this approach towards Russia.
TRANSFORMATION OF THE CATEGORY OF “JUDICIAL TRUTH” IN THE DIGITAL ECONOMY
Authors: SHAKIRYANOV R.V. , SHAKIRYANOVA D.R.
Published: February 2022

The article deals with the issues related to the establishment of judicial truth in civil cases. The author analyses the viewpoints that exist in the doctrine and judicial practice concerning the problem in question and substantiates the absence of legal grounds for rejection of the principle of objective truth in legal proceedings. It is pointed out that the courts in considering cases can be established both objective and formal truth, which form a single concept of judicial truth. It is stated that the presumption of truthfulness of court decisions is generated by the existence of formal truth in judicial proceedings and the court decisions, which are based on the formal truth, the action of this presumption becomes valid. In conclusion, it is concluded that the presumption of truthfulness of a court decision is based on the fact that, as a rule, courts, after resolving disputes in compliance with all requirements of the law, make a decision based on the law, in cases the judicial truth of the case is established. The decision reflects the actual circumstances of the case, the rights and obligations of the parties, and therefore it is highly probable to admit that in each case a correct decision is taken, unreasonable decisions are taken in rare cases.
The Role Of Parents In Early Childhood Character Education During The Covid-19 Pandemic
Authors: Landa Klara Septia , Robandi Babang
Published: February 2022

Character education is a process that never stops. The government may change, but character education must continue. Character education has challenges and problems that must be solved during online learning during Covid-19, namely the misuse of time and smartphones by children, the difficulty of parents dividing their time in accompanying their children, as well as the difficulty of parents meeting online learning facilities are examples of problems caused by the learning process. online. The purpose of this study was to see the influence of the role of parents on the development of early childhood character during the COVID-19 period. The results of the study show that the role of parents in early childhood character education during the Covid-19 pandemic is very influential. It is important for parents to be involved in the learning process at home, providing information, guidance so that children remain in the development of children's character education during this Covid-19 pandemic. Parental war becomes very important in the development of children's character to be ready to face the world in the future.Keywords: the role of parents, character education, early childhood, the Covid-19 pandemic
The Relationship Between Family-Centered Stimulation And Cognitive Development Of Children Age 5-6 Years In Akad Village
Authors: Lawati Susi , Ismaniar Ismaniar
Published: February 2022

The number of early childhood children in Kampung Akad, Pesisir Selatan Regency who experience delays in cognitive development is the background of this research. The cause of the slow cognitive development of children is thought to be due to the lack of stimulation provided by the family. This study aims to see an overview of stimulation in the family, a description of children's cognitive development, and the relationship between stimulation in the family and the cognitive development of children aged 5-6 years.his type of research is quantitative with a correlational approach. The population in this study were mothers who had children aged 5-6 years, while for the sampling using simple random sampling. Data collection techniques using a questionnaire, while for data analysis using the percentage formula and Spearmen Rho. The results showed that a) stimulation in the family was still low; b) children's cognitive development is still very low; and c) there is a significant relationship between stimulation in the family and the cognitive development of children aged 5-6 years.Keywords: Stimulation, cognitive development, family
The Relationship Of The Effectiveness On Communication In Learning And Active Participation Of Trainee At The West Sumatra Agricultural Training And Extension Center
Authors: Dari Sri Wulan , Setiawati Setiawati
Published: February 2022

This research is motivated by the low activeness of the training participants at the West Sumatra Agricultural Training and Extension Center, this is presumably because it has something to do with the low effectiveness of communication in learning. This study aims to: describe the effectiveness of communication in learning, describe the activeness of the training participants, and see the relationship between the effectiveness of communication in learning and the activeness of the training participants at the West Sumatra Agricultural Training and Extension Center. This type of research is quantitative research with correlational descriptive technique. The study population was all avocado training participants batch 1 and 2 at the West Sumatra Agricultural Training and Extension Center. The data collection technique is in the form of a questionnaire with a data collection tool in the form of a questionnaire. The data analysis technique uses the percentage formula and product moment. The results showed that the effectiveness of communication in learning was categorized as low, the activeness of the training participants was categorized as low, and there was a significant relationship between the effectiveness of communication in learning and the activeness of the training participants at the Training and Agricultural Extension Center of West Sumatra. It is hoped that institutions and instructors will pay attention to the effectiveness of communication in learning because this is related to the learning activities of training participants, and it is suggested to other researchers to be able to look for other variables that affect the learning activities of training participants.Keywords: Activeness, communication effectiveness, training
Overview Of Student'S Motivation In Taking Music Extracurricular At Public Senior High School I Padang
Authors: Ningsih Rindiani , Solfema Solfema
Published: February 2022

This research is motivated by the high non-academic achievement of SMA Negeri 1 Padang students in the field of music. This is supported by the complete facilities owned by the music extracurricular, good guidance from music extracurricular teachers, good guidance from seniors, and a strong desire from within the students themselves. The purpose of this study was to see a description of students' persistence in participating in extracurricular activities in music, to see a description of students' attitudes when facing difficulties in learning musical instruments, and to see students' enthusiasm in practicing during the music art extracurricular training process. The type of research used is descriptive quantitative. The population in this study were all students who were members of the extracurricular music arts at SMA Negeri 1 Padang, while the sample was taken partly from the total population. The data collection technique used a questionnaire distributed to the sample. The data is then processed using the percentage formula. The results showed that (1) students were always diligent in participating in extracurricular activities in music; (2) students have a good attitude in overcoming difficulties during extracurricular activities in music; (3) students are always enthusiastic to carry out music art extracurricular exercises. Based on the results of the study, it is recommended that students continue to increase their motivation so that they can maintain and improve their non-academic achievements. Meanwhile, for the builder teacher to continue to direct and guide the students of extracurricular members of the art of music in practicing so that students' self-motivation is not lost, thereby reducing students' interest in practicing music.Keywords: motivation, perseverance, attitude, and spirit.
Complimentary Split Ring Resonator (CSRR) As A Viscometer For Engine Oils
Authors: Ong Tze Ching , Anak Buja Andy , Anak George Empam Alexandria , Yee See Khee , Sia Chee Kiong , Ong Pauline
Published: February 2022

A viscometer is a tool used to determine the strength of a fluid to shear or tensile stress. Meanwhile, engine oils are used to reduce friction and wear during operation and often deteriorate by the dynamic process with the combined effects of working conditions, contaminations and wear conditions. Therefore, the precise characterization of viscosity is important in the analysis of numerous engineering situations that consume engine oils that associate the functionality or performance of vehicles and machinery. This work aims to investigate the Complimentary Split Ring Resonator (CSRR) as a viscometer for engine oils. The antenna using radiation path such as CSRR is commonly used to measure the dielectric property of substances. Hence, this approach is applied to identify the dielectric properties of engine oils and establish the correlation between viscosity and dielectric properties. Eight engine oils from Shell were tested based on their margins in the terms of kinematic viscosity. Each oil was tested and repeated three times before the mean values were determined along with the frequency of 1-9GHz. The findings show no convincing and solid correlation between the two variables due to the small dielectric constant variation of engine oil with different viscosity. However, future works using current resonator will be applied in other applications associated with different material properties to build a predictive model. In addition, future work can consider sweeping in low frequency that might show positive results.
The Use of Dictionary for Arabic Language Textbook to Improve The Students' Reading Skill l Istikhdam al-Mu’jam li Kitab Ta’lim al-Lugah al-‘Arabiyyah li Tanmiyyah Maharah al-Qira’ah lada al-Talabah
Authors: Robbani Abdullah Syahid , Romadhoni Mohammad Sholehudin
Published: February 2022

Some of the problems in Arabic Learning are the weakness of students in preserving, remembering, understanding, and the difficulty of the vocabulary, sentences, and text in the textbook. The researcher aimed to prepare the dictionary with Arabic Language textbook to improve the students' reading skill by collecting the vocabularies in the textbook with the suitable pictures. Then, the vocabularies are arranged alphabetically with how it works in example of the sentence so that it is easier to be memorized, remembered and understood. Finall, it hopefully can eliminate the difficulty in understanding their textbook. The type of this research was Research and Development with quantitative and qualitative research methods. The research data were obtained from pretest, post-test, and questionaires with 31 fifth graders in elementary school. Meanwhile interviews were conducted with the Arabic language teacher. The results of this research indicated that the use of the auxiliary dictionary for Arabic Language textbook developed by the researcher was effective to improve the reading skills of students in the fifth grade of elementary school. The additional vocabulary that students get from the dictionary developed their reading skills. Moreover, the sentences in the dictionary clarify and give students an idea of the use of vocabulary in sentences and become one of the vocabulary teaching strategies. Thus, this research suggested that the teacher should concern to the problems of the students in reading skills. Finally, the use of auxiliary dictionary could solve those problems.
Stylistics of Nida Ilahi and Its Implications in Character Learning
Authors: Nursyamsiah Nunung , Maulani Hikmah , Khalid Shofa Musthofa
Published: February 2022

Nowadays, character learning occupies an important position. There are many studies related to this and the Qur’āncan be a solution in the offer of language and character studies. This study aimed to reveal the way of conveying God (stylistics) to mankind contained in the Qur’ān. A qualitative approach was used with narrative inquiry. The data collection technique was done by analyzing the text of the document which was Al-Maidah verse 90 and 105, also An-Nisa verse 43, which was then analyzed for the data trustworthiness, consistency of research data, the possibility for generalization, neutrality, in a grounded theory research. The results of this study found 3 ways of conveying God to humans in the form of prohibitions or orders, the three appeals are as follows: first, in conveying the order, it is carried out in stages; secondly, the substance conveyed in the message is chosen which is very essential and basic; third, the context chosen is adjusted to the understanding of the aspect. The way God calls His servants with different contexts and appeals can be analyzed so that it is finally adopted as a way of conveying moral messages and character in learning. The results of this study can add to the scientific treasures in character-based language learning.
Kavitationsdynamik in geschmierten Kontakten - Weiterentwicklung eines Modells mit Blasendynamik
Authors: Geike Thomas , Hieke Marc
Published: February 2022

Cavitation is a widespread phenomenon in journal bearings and other lubricated contacts. In lubricated contacts, tensile stresses can occur in the lubricant as a result of cavitation dynamics. These tensile stresses, hardly known with respect to duration and magnitude, are investigated with a simulation model consisting of Reynolds equation and Rayleigh-Plesset equation for the negative squeeze motion of circular plate and spherical cap. The tensile stresses are practically relevant in calculating the opening times of valves (oil stiction). It may assumed that the short-time tensile stresses occurring in the simulation model also occur in other cases and have an influence on material fatigue and wear of the components involved and are thus practically relevant.
STUDENTS’ PERCEPTIONS TOWARDS THE USE OF GOOGLE CLASSROOM FOR TEACHING ENGLISH TO GRADE X IN SMAN 1 AEK NATAS
Authors: Munthe Anggi Purwati , Hartoyo Indra
Published: February 2022

This study was aimed to investigate the student’s perceptions towards the use of Google Classroom. The research was conducted at SMAN 1 Aek Natas. The research was descriptive qualitative research. The subject of this research was thirty-one students of SMAN 1 Aek Natas grade X have been using Google Classroom for teaching English. The results shows that Google Classroom is being helped for the students for study during this pandemic. Online learning can not completely replace conventional learning in the class but this system needs to be continuously developed for more effective learning.Keywords: Students' perceptions, Google Classroom, English teaching.
DEVELOPING DIGITAL EYEWITNESS GAME AS A MEDIA TO TEACH WRITING RECOUNT TEXT FOR THE TENTH GRADE STUDENTS IN SMA NEGERI 1 PERBAUNGAN
Authors: Fadli Fajar , Sumarsih Sumarsih
Published: February 2022

The objective of this study is to develop digital Eyewitness game as a media to teach writing recount text for the tenth grade students in SMA Negeri 1 Perbaungan. This study was conducted by using Research and Development design through six stages; gathering data and information, need analysis, designing materials and media, validating, revising (final product). The subject of the study was tenth grade students and the English teacher in SMAN 1 Perbaungan. The data were gathered by reviewing documents, conducting interview to English teacher and distributing questionnaires to X MIA 1 consisting of 35 students to get the students’ need. The interview and questionnaire results proved that the students needed digital game as a media. The developed reading materials were validated by two experts with the average scores of 92 and 100, it shows that the digital Eyewitness game is valid and suitable to be used for grade tenth students in SMAN 1 Perbaungan. The final product can be downloaded from efllearning-tefl.blogspot.com.Key words: development, digital game, Eyewitness game, recount text.
STUDENTS’ DIFFICULTIES IN WRITING PROCESS OF RECOUNT TEXT FOR EIGHT GRADE OF JUNIOR HIGH SCHOOL
Authors: Simanjorang Stevani , Pulungan Anni Holila
Published: February 2022

Writing is very important and most required in academic field. Students Writing is the process of describing a language so that the message conveyed by the writer can be understood by the reader. Kingston (2002:3) state that student’s achievement in learning English is only measured by the productive skills, especially the writing performance. Writing is one way to express ideas, experiences and feelings in written form. This study aims to determine the difficulties experienced by students when writing recount text in junior high schools. This research was conducted by analyzing students dffculties in recount text according to the theory of Heong et al. (2012) and the factor of students difficulties by Zaenudin (2015: 10) state that these factors include: (a) their lack of fluency in issuing ideas using English. (b) they are not accustomed to using English in daily communication, (c) lack of understanding of students about the generic struscture and language feature, (d) lack of their ability to think abstractly. Data sources were two eighth grade students in one school. Junior High School (SMP) in Sidikalang, Indonesia. Data collection techniques by observation and interviews. The data analysis technique is descriptive analysis. The data obtained will be analyzed using the analysis procedure by Flower and Hayes (1981). According to Flower and Hayes (1981), cognitive process analysis to gather student protocols will be given the opportunity to write recount texts with different themes and then ask them to write out loud near the tape recorder, and ask students to think and write, they are asked to say everything that comes to their mind as they write, including distorted ideas, false starts, and incomplete or fragmented thinking. writers are not asked to get involved or analyze themselves when writing, but only to think hard when writing like people who talk to themselves. The findings obtained are: difficulties experienced by students, namely difficulty generating ideas and difficulty organizing ideas, and the factors that influence these difficulties are students' lack of understanding of themes, language features and general structures, b. Students are not fluent in expressing ideas using English, Students are not used to using English in daily communication, d. Low student interest and motivation in writing English.Keywords: Difficulty, Writing, process, Recount text, Student
AN ANALYSIS OF GRAMMATICAL COHESION IN STUDENTS WRITING RECOUNT TEXT OF GRADE X AT SMA GAJAH MADA MEDAN
Authors: Pane Shania Tiopani , Br. Pane Isli Iriani Indiah
Published: February 2022

The aim of this study is to define the different types of grammatical cohesion and to look into the grammatical cohesiveness of students‟ recount text writings based on the use of grammatical cohesive devices. The research was conducted by using descriptive qualitative method that only focuses on on describing data of grammatical cohesive devices that will be found in students‟ recount writings. The data sources are taken from 20 recount texts made by X IS students of SMA Gajah Mada. The data were analyzed used Mayring‟s theory which is consists of data categorization, abstraction, coding the text and result. In this research, the data collected through documentation and worksheet. The finding of this study showed that the grammatical cohesive devices found in the data except ellipsis. Furthermore, it can be concluded that all texts collected are cohesive enough because they all employ grammatical cohesion even though some of the cohesive ties are used incorrectly.Keywords: Cohesion, Recount Text, and Descriptive Qualitative
TEACHERS’ STRATEGY IN TEACHING WRITING BY ONLINE APPLICATION AT MTS N 2 MEDAN
Authors: Tambak Fauziah , Hartoyo Indra
Published: February 2022

This study discusses the strategies that teachers use when learning through online applications. This investigation raises the main problem, namely "what strategy is used by the teacher". The purpose of this study was investigate what types of strategies used by teachers in learning to write through online applications at MTs N 2 Medan. This research was conducted in class eight and nine grade at MTs N 2 Medan. This study used a qualitative descriptive method and collected data through documentation and interviews. The framework proposed by Hamruni (2011). The Analyze data in four steps: 1). Data Collection, 2) Data Condensation, 3) Data Display, 4) Conclusion and Drawing / Verification. Applications carried out by researchers at school use the Whatsapp application. Based on the findings, there are three strategies used by the two teachers when teaching online at MTs N 2 Medan. Namely, direct teaching strategies, cooperative learning strategies and problem-based strategies. Although not very specific, with theory, it can be said that the two teachers used three of the four theories. Although not very specific, with theory, it can be said that the two teachers used three of the four theories. In addition, the researcher also found that teachers at MTs N 2 Medan taught using descriptive text, where there were 4 types of teaching processes used by teachers through online applications, namely namely, Planning, Drafting, Editing and Final Version for teacher A, and Planning, Compilation, Editing, Final Version.Keywords: Teacher, Strategy, Teaching, Writing, application.
CODE SWITCHING USED BY ENGLISH TEACHER IN TEACHING ENGLISH AT THE SECOND GRADE OF SMAN 1 AEK NATAS
Authors: Darlina Ismi , Hartoyo Indra
Published: February 2022

The aims of this study were to find out the types of code switching used by English teacher and to investigate the reasons why the English teacher used code switching in Teaching English. This study was conducted by using descriptive qualitative method. The data were collected through observing, interview, and recording. The analysis of code switching was based on Poplack’s theory to know the types of code switching and Hoffman’s theory to ivestigate the reasons why the teacher used code switching. Based on the analysis, it was found that there were 106 utterances that has been categorized as code swutching consisting of 46 intra-sentential, 28 inter-sentential, and 32 tag switching. The reasons why teacher used code switching in teaching English process were Quoting somebody else, Interjection and Repetition used for clarification, there were two reasons set by the teacher, there were to make the students understand about the explanation given by the teacher and to develop student’s English skill.Keywords: Code Switching, English Teacher, Teaching English
ENGLISH TEACHERS QUESTIONS IN PROMOTING STUDENTS THINKING SKILL IN SMK NEGERI 10 MEDAN
Authors: Dinda N.H Sharon , Sumarsih Sumarsih
Published: February 2022

This study deals with teachers’ questions in promoting students’ thinking skill. The objectives of this study were to reveal the types of questions based on taxonomy that teachers used in classroom communicative practices and how the teachers employed strategies to stimulate students’ responses towards the teachers’ questions. A descriptive qualitative design was used in this study. The data was collected by observing two teachers in two classes of grade twelve. The findings of this study showed that the teachers used all of questions types. The type of teachers’ questions which were commonly used by the two teachers is Productive Questions. The cognitive domain which can be achieved from productive categories is creating level. Teacher A mostly used evaluative question. The cognitive domain which can be achieved from evaluative category is evaluating level. While, Teacher B mostly used productive questions. The cognitive domain which can be achieved from productive category is creating level. Furthermore, the less questions appearing is Empirical Question. So, the researcher can conclude that teachers’ questions can promote higher order questions instead of lower order questions. In addition, the two teachers used some strategies to stimulate students’ responses towards the teachers’ questions. Teacher A used rephrasing strategy, simplification strategy, decomposition strategy, and probing strategy, while Teacher B used rephrasing strategy, repetition strategy, and decomposition strategy.Keywords : Teachers Questions, Cognitive Domain, Question Strategy
ANALISIS PEMANFAATAN SOCIAL COMMERCE BAGI PENGEMBANGAN UMKM DI INDONESIA
Authors: Rahmadiane Ghea Dwi , Utami Unggul Sedya
Published: February 2022

ABSTRACTMSME business actors in Indonesia tend to be slow imitators, so the development of information technology, especially social media, offers benefits for MSMEs to increase sales and marketing, expand market share, and assist business decision making. The purpose of this study was to determine the effect of interactivity, cost effectiveness, compatibility, and trust on the use of social media. The analytical method used is multiple regression analysis, by previously conducting a data quality test, classical assumption test, and significance test. The population in this study is the MSME Association of Tegal City. The distribution of questionnaires in this study was carried out by sending e-mails to all MSMEs at the Apik Banget MSME Association of Tegal City. The sample of this research is mostly engaged in the culinary industry on a micro scale and is classified as a new business, so that innovation is not the main focus. Based on the results of data processing, it was found that interactivity, cost effectiveness, compatibility, and trust have an effect on the use of social media. using a type of industry that has a high level of competition with a larger industrial scale.  Pelaku bisnis UMKM di Indonesia cenderung peniru yang lambat, sehingga berkembangnya teknologi informasi terutama media sosial menawarkan manfaat bagi UMKM untuk meningkatkan penjualan dan pemasaran, memperluas pangsa pasar, dan membantu pengambilan keputusan bisnis. Tujuan penelitian ini adalah untuk mengetahui pengaruh interaktivitas, efektivitas biaya, kompatibilitas, dan kepercayaan terhadap penggunaan media sosial. Metode analisis yang digunakan adalah analisis regresi berganda, dengan sebelumnya melakukan uji kaulitas data, uji asumsi klasik, dan uji signifikansi. Populasi dalam penelitian ini adalah Asosiasi UMKM Apik Banget Kota Tegal. Penyebaran kuesioner dalam penelitian ini dilakukan dengan mengirimkan e-mail ke seluruh UMKM pada Asosiasi UMKM Apik Banget Kota Tegal. Sampel penelitian ini sebagian besar bergerak dalam bidang industri kuliner dengan skala mikro dan tergolong bisnis baru, sehingga inovasi bukan menjadi fokus utama Berdasarkan hasil olah data, ditemukan bahwa interaktivitas, efektivitas biaya, kompatibilitas, dan kepercayaan berpengaruh terhadap penggunaan media sosial.. Riset selanjutnya dapat menggunakan jenis industri yang memiliki tingkat persaingan tinggi dengan skala industri yang lebih besar.
POTRET KINERJA BANK SYARIAH INDONESIA (BSI) DALAM MENGEMBANGKAN INDUSTRI HALAL DI INDONESIA
Authors: Charisma Dinna
Published: February 2022

The government has officially merged 3 sharia commercial banks owned by state-owned subsidiaries into one large entity called Bank Syariah Indonesia (BSI). The merger of Bank Syariah Mandiri, BNI Syariah, and BRI Syariah is expected to be able to form the largest national Islamic commercial bank with strong capital that can contribute to the development of the Indonesian halal industry during the COVID-19 pandemic. BSI as a sharia bank with the largest assets in Indonesia is expected to perform better so that it can become a facilitator both in the form of financing and the collection of third-party funds (DPK) in the halal industry which is one of the industries that has a market share in the country with the largest Muslim population. This research is qualitative descriptive research with a case study approach technique which is carried out in four stages, namely data collection, data presentation, data reduction, categorization, and data verification. The results of this study are expected to improve banking performance, especially sharia as part of the national economic recovery (PEN) in the halal industry ecosystem. Maintaining the value of ROE, distribution of financing, TPF, NPF, and BOPO, as well as synergizing with various parties is one of the keys to BSI's success in developing the halal industry in Indonesia. Pemerintah resmi menggabungkan 3 bank umum syariah milik anak perusahaan BUMN menjadi satu entitas besar bernama Bank Syariah Indonesia (BSI). Merger Bank Syariah Mandiri, BNI Syariah, dan BRI Syariah diharapkan mampu membentuk bank umum syariah nasional terbesar dengan permodalan yang kuat yang mampu memberikan kontribusi bagi perkembangan industri halal Indonesia di tengah pandemi COVID-19. BSI selaku bank syariah dengan aset terbesar di Indonesia, diharapkan dapat berkinerja lebih baik sehingga dapat menjadi fasilitator baik dalam bentuk pembiayaan maupun penghimpunan dana pihak ketiga (DPK) dalam industri halal yang merupakan salah satu industri yang memiliki pangsa pasar di dalam negeri dengan penduduk muslim terbesar. Penelitian ini merupakan penelitian deskriptif kualitatif dengan teknik pendekatan studi kasus yang dilakukan dalam empat tahap, yaitu pengumpulan data, penyajian data, reduksi data, kategorisasi dan verifikasi data. Hasil kajian ini diharapkan dapat meningkatkan kinerja perbankan khususnya syariah sebagai bagian dari upaya pemulihan ekonomi nasional (PEN) pada ekosistem industri halal. Menjaga nilai ROE, penyaluran pembiayaan, DPK, NPF, dan BOPO, serta bersinergi dengan berbagai pihak menjadi salah satu kunci keberhasilan BSI dalam mengembangkan industri halal di Indonesia.