bluuebunny/crossref_metadata_2025 huggingface dataset:
PENDAMPINGAN TENTANG PENGELOLAAN PEMBIAYAAN SYARIAH DENGAN PRINSIP NON RIBA DI KOPERASI SERBA USAHA KARYA SEMBADA PERUSDA PPK PEDARINGAN SURAKARTA
Authors: Rahayu Basuki Sri , Poniman Budhi , BU Heriyanta
Published: January 2021

Koperasi  Serba Usaha “Karya sembada” sebagai koperasi serba usaha sebagaimana Koperasi pada umumnya mempunyai tujuan untuk memajukan kesejahteraan anggota khususnya dan masyarakat pada umumnya serta ikut membangun tatanan perekonomian nasional, dalam rangka mewujudkan masyarakat yang maju, adil dan makmur berlandaskan Pancasila dan Undang-Undang Dasar 1945. Koperasi Serba Usaha “Karya sembada” yang selama ini masih dikelola secara konvensional, mempunyai wacana untuk memgembankan ke arah unit usaha  syariah dengan pengelolaan melalui  pembiayaan dengan prinsip non riba. Dalam hal ini dimaksudkan untuk memenuhi tuntutan paradigma baru dalam pengeloalan maupun peningkatan  kegiatan usaha.Untuk itu tim pengabdiaan pada kegiatan awal sebelumnya sudah mengadakan pelatihan tentang  bagaimana pengelolaan lembaga syariah yang  berpedoman pada syariat Islam. Untuk kedua kalinya tim mengadakan pendampingan yang lebih mengarah langkah menuju proses persiapan terbentuknya usaha unit syariah dengan memberikan gambaran mekanisme pendirian yaitu sosialisasi untuk kesempatan kepada pengurus dan semua anggota, membentuk susunan pengurus yang akan mengelola, permodalannya  serta persiapan berkas kelengkapan administrasi.Kata Kunci : Unit Usaha Syariah, Prinsip Non Riba
PELATIHAN KEWIRAUSAHAAN DAN BISNIS RITEL BAGI MASYARAKAT JOYONTAKAN SERENGAN SURAKARTA UNTUK PEMBERDAYAAN EKONOMI MASYARAKAT YANG MANDIRI DAN MEMPUNYAI DAYA SAING KOMPETITIF
Authors: Widianto Tri , Supriyono Supriyono , Mastuti Dian Nur
Published: January 2021

Pada usaha mikro kecil dan menengah terkadang  manajemennya belum dikelola dengan baik dan secara maksimal. Hal ini dikarenakan dalam mengelola usaha tersebut, pemilik usaha terkesan hanya berjalan apa adanya. Oleh karena itu pemerintah seharusnya ikut bertanggung jawab dalam pembinaan terhadap masyarakatnya untuk bisa mandiri dalam hal pemberdayaan ekonomi mengembangkan jiwa berwirausaha sehingga mampu membantu meningkatkan kesejahteraan masyarakat, sebagai implementasi dari program tersebut masyarakat perlu di lakukan pembinaan dan pelatihan dalam berwirausaha sehingga mampu menjadi wirausahawan yang mandiri dan berkarakter, salah satu usaha yang dilakukan yaitu usaha perdagangan melalui bisnis ritel yang dikelola secara profesional dan memiliki daya saing.Selain mengelola usaha yang dimiliki agar lebih professional dan berkarakter para pengusaha juga harus bisa mengelola permodalan dengan baik. Dimulai dengan membangun karakter pribadi yang baik dan disiplin tinggi dalam mengelola usahanya. Dalam berhubungan dengan investor dalam hal ini adalah perbankan untuk mencari tambahan modal hal yang dinilai adalah 5C yaitu character, capacity, collateral, capital, dan condition.Pengabdian ini telah dilaksanakan pada hari Sabtu 03 Maret 2018 diwilayah Joyontakan RW 03 Serengan Surakarta. Peserta pelatihan diikuti sebanyak 44 peserta yaitu masyarakat wilayah Joyontakan Serengan Surakarta yang sudah memiliki usaha kecil menengah ataupun masyarakat yang telah atau akan menjadi pengusaha. Pelaksanaan ini dilaksanakan selama 1 hari. Luaran yang diharapkan dari pengabdian ini setelah mengikuti pelatihan peserta diharapkan memiliki jiwa berwirausaha yang mandiri, mampu mengaplikasi ilmu dan ketrampilan yang diperoleh untuk bisa mempunyai usaha ritel yang dikelola secara professional serta mempunyai daya saing di bisnis serupa. Selain itu para peserta juga dapat mendapatkan modal dari pihak ketiga yaitu bank dengan memahani konsep 5 C. Kata kunci : Kewirausahaan, Manjemen Ritel, modal
Meningkatkan Pendapatan Masyarakat Melalui Pengelolaan Sampah
Authors: P Dewi Saptantinah , Harimurti Fadjar , Karyantina Merkuria
Published: January 2021

Kegiatan Usaha Kecil Menengah pada saat ini memiliki peran strategis dalam perekonomian Indonesia, terutama dalam meningkatkan pendapatan masyarakat. Hal ini terjadi pada usaha home industry bank sampah Handono Mulyo dan Bank sampah Dewaruci yang mengelola sampah menjadi produk yang dapat dimanfaatkan dan memiliki nilai jual, yaitu membuat pupuk kompos padat maupun cair dari sampah organik dan mmbuat berbagai kerajinan asesoris dari sampah anorganik. Hasil kerajinan tersebut dijual dan hasilnya dikelola oleh bank sampah untuk kemudian dapat meningkatkan pendapatan masyarakat. Kegiatan pengabdian ini berusaha untuk memfasilitasi berbagai masalah yang ada pada mitra dan menawarkan berbagai solusi agar kegiatan mitra dapat berkembang serta dapat lebih produktif. Disamping itu dengan adanya pengelolaan sampah maka mitra memiliki keuntungan selain untuk meningkatkan pendapatan masyarakat juga dapat mengelola sampah untuk dapat mengurangi permasalahan sampah di masyarakat.Kata Kunci: Sampah organik, sampah anorganik, pendapatan
The Contribution of EU Law to the Regulation of Online Speech
Authors: von Danwitz Luc
Published: January 2021

Internet regulation in the European Union (EU) is receiving significant attention and criticism in the United States. The European Court of Justice’s (ECJ) judgment in the case Glawischnig-Piesczek v. Facebook Ireland, in which the ECJ found a take-down order against Facebook for defamatory content with global effect permissible under EU law, was closely scrutinized in the United States. These transsystemic debates are valuable but need to be conducted with a thorough understanding of the relevant legal framework and its internal logic. This note aims to provide the context to properly assess the role the ECJ and EU law play in the regulation of online speech. The note argues that the alleged shortcomings of the Glawischnig- Piesczek case are actually the result of a convincing interpretation of the applicable EU law while respecting the prerogatives of the member states in the areas of speech regulation, jurisdiction, and comity. Most of the issues that commentators wanted the ECJ to decide were beyond its reach in this case. The paper argues that EU law’s contribution in the field of online speech regulation should be regarded as a realization of the dangers of illegal online content, resulting in an effective protection of the interests harmed. This implies the rejection of a “whack-a-mole” approach towards illegal online content in favor of more effective ways to protect against the harm caused by illegal online speech. At the same time, the case highlights the necessity to establish a workable theory of jurisdiction and comity in the digital age.
PENGARUH SENAM HAMIL TERHADAP PROSES PERSALINAN KALA II DI PUSKESMAS RAWAT INAP SIDOMULYO KOTA PEKANBARU
Authors: HERNITATI HERNITATI , MELLY MELLY , MAGDALENA MAGDALENA
Published: January 2021

Latar Belakang Penelitian, Sebagian besar ibu hamil mengalami kecemasan untuk menghadapi proses persalinan. Latihan yang dapat dilakukan ibu hamil untuk memperlancar proses persalinan seperti senam hamil, yoga hamil dan relaksasi. Salah satu latihan yang digemari ibu hamil adalah senam hamil. Senam hamil merupakan suatu bentuk latihan guna memperkuat dan mempertahankan elastisitas otot-otot dinding perut, ligamen-ligamen, serta otot dasar panggul yang berhubungan dengan proses persalinan. Melalui latihan yang teratur senam hamil bertujuan untuk menjaga kondisi otot-otot dan persendian yang berperan dalam mempercepat proses persalinan. Senam hamil juga dapat membentuk sikap tubuh yang prima sehingga dapat membantu mengatasi keluhan-keluhan selama kehamilan, letak janin, mengurangi sesak nafas, menguasai teknik-teknik pernafasan dalam persalinan serta memberikan kenyamanan pada ibu saat persalinan sehingga proses persalinan dapat berjalan dengan lancar (Yuliarti dalam Ekayanthi, I,G, dkk, 2014).

Tujuan penelitian ini adalah Untuk mengetahui pengaruh senam hamil terhadap proses persalinan kala II di Puskesmas Rawat Inap Sidomulyo Kota Pekanbaru. Metode penelitian ini adalah observasional (Non eksperimental) dengan rancangan Quasi Eksperimen. Populasi pada penelitian ini adalah semua ibu hamil yang mengikuti latihan senam hamil di Puskesmas Rawat Inap Sidomulyo Kota Pekanbaru sebanyak 32 orang. Penggunaan sampel pada penelitian ini 20 orang ibu hamil. Pengambilan sampel dengan consecutive sampling. Instrument yang digunakan adalah lembar observasi dengan menggunakan lembar Partograf. Data dianalisis dengan menggunakan uji Chi Square.

Hasil penelitian menunjukkan bahwa p value sebesar 0.025 (p < 0.05). Kesimpulan  penelitian ini adalah ada pengaruh senam hamil terhadap proses persalinan kala II diPuskesmas Rawat Inap Sidomulyo Kota Pekanbaru. Saran bagi tenaga kesehatan Meningkatkan pemberian pelatihan pelaksanaan senam hamil pada ibu hamil agar proses persalinan berlangsung lebih cepat dan bagi ibu Dapat menerapkan pelaksanaan senam hamil secara teratur pada kehamilan berikutnya agar proses persalinan dapat lebih cepat.
HUBUNGAN DIAMETER DAN BERAT PLASENTA DENGAN BERAT BADAN LAHIR BAYI DI KLINIK SWASTA PEKANBARU TAHUN 2017
Authors: Fitri Yulia
Published: January 2021

Berat badan lahir merupakan salah satu indikator kesehatan bayi baru lahir. Secara statistik, kejadian bayi berat lahir rendah di negara berkembang adalah sebesar 96,5% dengan angka kematiannya 35 kali lebih tinggi dibandingkan dengan bayi berat lahir lebih. Salah satu faktor yang berperan penting dalam menentukan berat bayi lahir adalah peran plasenta dalam memberikan suplai nutrisi pada janin. Ukuran plasenta seperti diameter plasenta terutama berat plasenta menunjukkan suplai nutrisi dan oksigen ke janin. Hasil pemeriksaan plasenta dapat digunakan dalam penilaian risiko terhadap hasil neurologis bayi dan sebagai dasar dalam perawatan awal bayi. Penelitian ini bertujuan untuk mengetahui hubungan diameter dan berat plasenta dengan berat badan lahir bayi. Jenis penelitian ini adalah analitis dengan rancangan cross sectional. Penelitian ini dilakukan pada bulan Maret tahun 2017 sampai dengan Agustustahun 2017. Populasi dalam penelitian ini adalah seluruh ibu bersalin dengan persalinan normal di Klinik Swasta. Sampel dalam penelitian ini adalah plasenta dan bayi dari ibu bersalin yang berjumlah 35, diambil dari seluruh populasi dengan menggunakan teknik total sampling. Plasenta diukur dengan metlin dan ditimbang dengan timbangan digital gantung, sedangkan bayi ditimbang dengan timbangan digital bayi. Kemudian, data dianalisis menggunakan uji chi-square dengan derajat kepercayaan 90%. Hasil analisis menunjukkan bahwa ada hubungan antara diameter dan berat plasenta dengan berat badan lahir bayi (p=0,089;p=0,082). Saran kepada bidan dan pelayanan kesehatan lainnya agar melakukan pengukuran dan penimbangan plasenta setelah lahir untuk melengkapi data rekam yang berguna untuk perencanaan asuhan jangka pendek maupun jangka panjang.
Educational Interpreters, Deaf Students and Inclusive Education?
Authors: McDermid Campbell
Published: January 2021

A review of the literature was conducted to consolidate the findings of numerous studies concerning the efficacy of including a Deaf student in a regular classroom environment with a sign language interpreter. Numerous challenges were identified including a lack of appropriate qualifications in many educational interpreters, such as fluency in sign language, class content, and ability to interpret accurately. A number of recommendations were noted in the literature like the need to shift paradigms from Deaf students as disabled to Deaf Gain, which includes respect for the culture, language and identity of Deaf people and recognition of how society benefits from their presence and diversity. Specific recommendations were clear job descriptions for educational interpreters, mandatory sign language classes for everyone in the school, and modifications to the class environment both physically, to ensure clear sight lines, and pedagogically, to include aspects of the discursive practices of Deaf teachers and students.
Parallel Implementation of Nios Ii Multiprocessors, Cepstral Coefficients of Mel Frequency and MLP Architecture in Fpga: the Application of Speech Recognition
Authors: Eddine Khamlich Salah , Fathallah Khamlich , Atouf Issam , Mohamed Benrabh
Published: January 2021

Speech processing in real time requires the use of fast, reconfigurable electronic circuits capable of handling large amounts of information generated by the audio source. This article presents hardware implementations of a multilayer perceptron (MLP) and the MFCC algorithm for speech recognition. These algorithms have been implemented in hardware and tested in an on-board electronic card based on a reconfigurable circuit (FPGA). We also present a comparative study between several architectures of MLP and with the literature on the level of costs with regard to the surface of silicon, the speed and the computing resources required. Following the FPGA circuit modification, we created NIOSII processors to physically implement the architecture of ANN-type MLPs and MFCC speech recognition algorithms and perform real-time speech recognition functions.
PROSES BERPIKIR KRITIS SISWA DALAM MEMECAHKAN MASALAH MATEMATIKA REALISTIK MATERI GEOMETRI DITINJAU DARI GAYA BELAJAR
Authors: Naja Finsensius Yesekiel , Mei Agustina , Sa'o Sofia
Published: January 2021

The purpose of this study is to describe the profile of students' critical thinking in solving realistic mathematical problems of geometry material in terms of learning styles. This research is a descriptive study with a qualitative approach. Critical thinking in this study refers to critical thinking with FRISCO criteria. In this study, subjects were taken from students of class VII SMP N 2 Ende Selatan. Each student's research subjects have visual, auditory, and kinesthetic learning styles. Data collection is done by providing a Problem Solving Test (TPM) and an interview. The results obtained, subjects who have a visual learning style, critical thinking processes in solving realistic mathematical problems, able to understand problems, the subject has not been able to determine ways to solve problems, the subject has not been able to carry out the settlement and the subject does not re-examine. Subjects who have auditory learning styles, critical thinking profiles in solving realistic mathematical problems are able to understand problems, but the subject does not re-examine. Subjects who have kinesthetic learning styles of critical thinking processes in solving realistic mathematical problems are able to understand problems, are able to plan problems, subjects can carry out well and check the results.
PENERAPAN TAKSONOMI BLOOM DALAM KEMAMPUAN BERPIKIR MENYELESAIKAN SOAL GEOMETRI PADA SISWA KELAS VIII
Authors: Afirda Yohana Regnisia , Sa’o Sofia , Dhiki Yasinta Yenita
Published: January 2021

This research was conducted at SMP Negeri 2 Ende in the 2018/2019 school year. The purpose of this study was to describe: the ability to think in solving geometry problems in class VIII students using Bloom's taxonomy in the cognitive domain, the ability to think in solving geometric problems in class VIII students using Bloom's taxonomy in the affective domain, the ability to think in solving geometric problems in class VIII students using Bloom's taxonomy. psychomotor realm. This type of research is a descriptive study using qualitative methods. Data collection techniques using written tests, interviews, observation, and documentation. The subjects in this study were six students who were selected based on 3 groups of ability, namely high, medium, and low. The selection of research subjects was based on written test results. The results showed that based on Bloom's taxonomy, the thinking abilities of class VIII A students of SMP Negeri 2 Ende in solving geometry problems were as follows: in the higher thinking group the ability to think was at the level of analysis. Students in the medium ability group are at the application level and students in the low ability group are at the knowledge level.
diligencia exhibitoria como aseguramiento de prueba en el proceso civil panameño
Authors: González Ariza Hilario
Published: January 2021

El aseguramiento de pruebas ha sido concebido en nuestro Código de Procedimiento como una medida de naturaleza precautoria, al conferirle a las partes la posibilidad de obtener pruebas a través de un mecanismo anticipado, que a la postre viene a ser una excepción a la regla contenida en el artículo 792 del Código Judicial, que propugna que las pruebas para ser apreciadas en un proceso requieren solicitarse practicarse o incorporarse al proceso dentro de los términos señalados. Decimos lo anterior porque el aseguramiento de pruebas como tal figura concebido dentro del título de pruebas, cuando realmente estamos frente a una medida de aseguramiento anticipada, la cual solo procede cuando cualquier persona desea o pretenda demandar o teme que pueda ser demandado, y siempre que exista el temor justificado de que eventualmente pueda faltar un medio de prueba, hacérsele difícil o impracticable su obtención en el momento oportuno. Cuando se piensa en solicitar la intervención del juzgador en un asunto especifico nos figuramos que será por medio de una demanda o bien por la contestación de la misma, lo cual es una idea imperfecta o incompleta, pues también puede acudirse al juzgador con la intención que colabore en aspectos que contribuirán a la preparación de un futuro proceso, a ese conjunto de actividades judiciales, donde el juez permite anticipadamente inspeccionar la cosa litigiosa o diversos elementos probatorios se le denomina como Diligencias Exhibitorias. Es indudable que las diligencias exhibitorias poseen una justificación cautelar de información previa, que trae consigo el periculum in mora, por ello, es conceptuada por muchos autores como una medida cautelar.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
Authors: Elviza Elviza , Haryuni Meilisa
Published: January 2021

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, pertumbuhan perusahaan, dan ukuran perusahaan terhadap DPR perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan sampel sebanyak 153 perusahaan, dan teknik analisis datanya menggunakan regresi linear berganda. Objek dari penelitian ini adalah kebijakan dividend payout ratio (DPR), dengan hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan perusahaan, dan ukuran perusahaan secara simultan berpengaruh 9,5% terhadap kebijakan DPR perusahaan manufaktur, sedangkan secara parsial profitabilitas berpengaruh positif 70,1%, pertumbuhan perusahaan berpengaruh negatif 5,8%, dan ukuran perusahaan berpengaruh positif 4,5%.
HUBUNGAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIFITAS PENGENDALIAN BIAYA (Studi Pada PMI Daerah Aceh)
Authors: - Elviza
Published: January 2021

The purpose of this study was to determine the relationship of accounting to evaluate the effectiveness of cost control and accounting concepts are applied as a management tool in an organization to achieve effective cost control. Â Â Â Â Â Â Â Â Â Â Â Â Â  The collection of data and information that is needed in this research field research (field research), the data used are primary data, obtained directly from the subject of research in the form of respondent perceptions by circulating a list of questions about accounting in the form of questionnaires to 6 respondents the finance staff in each division at the Indonesian Red Cross in Aceh and analysis that reports the difference in the budget documents with the realization to know the effectiveness of cost control, processed and analyzed and compared with existing theory while testing the data necessary steps that test data and the design of hypothesis testing. Â Â Â Â Â Â Â Â Â Â Â  The results showed that, there is a positive relationship between the effectiveness of the accounting cost control, testing performed using Kendall rank correlation coefficient analysis of the results of 0.828 or 82%. Keywords : Responsibility Accounting, Cost Control Effectiveness
PENGARUH EARNING PER SHARE TERHADAP DIVIDEN TUNAI PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010
Authors: Susanti Eva
Published: January 2021

Penelitian ini bertujuan untuk mengetahui pengaruh earning per share terhadap dividen tunai pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaaan yang terdaftar di Bursa Efek Indonesia selama 3 periode (2008-2010). Penelitian ini menggunakan metode sensus. Setelah diseleksi populasi sasaran berjumlah 36 perusahaan. Metode analisis yang digunakan adalah regresi linear sederhana.Hasil penelitian ini menunjukkan bahwa earning per share Â berpengaruh terhadap dividen tunai pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia.Â Key Words : Earning Per Share, Dividen Tunai
ANALISIS MANANEJEMEN KREDIT PADA PT BPRS BAITURRAHMAN DI ACEH BESAR
Authors: - Syamsidar
Published: January 2021

Bank merupakan sebagai perantara antara masyarakat kelebihan dana dengan masyarakat kekurangan dana, maka usaha pokok yang dilaksanakan bank adalah kegiatan-kegiatan pada sektor pengkreditan, atau penyaluran dana. Namun dalam usaha penyaluran dana tidak terlepas dengan resikoÂ  kegagalan atau kemacetan dalam pelunasannya, yang mana nasabah tidak mampu lagi untuk melunasi kreditnya.Begitu pula pada PT. BPRS Baiturrahman tidak terlepas dengan kredit macet, untuk menghindari hal tersebut maka diperlukan manajemen kredit yang efektif sehingga bank mampu untuk menurunkan kredit macet tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana manajemen kredit yang diterapkan pada PT. BPRS Baiturrahman di Aceh Besar. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Data yang dikumpukan merupakan data primer dan data sekunder dengan teknik wawancara dan dokumentasi.Â Â Â Â Â Â Â Â Â Â Â  Dari hasil analisis ini diperoleh bahwa manajemen kredit yang diterapkan PT. BPRS Baiturrahman sudah mampu dan efektif untuk mengolah kredit dengan menggunakan anaisis 5C, dengan perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Untuk mengurangi agar tidak terjadinya kredit macet maka pihak PT. BPRS Baiturrahman melakukan pengawasan secara aktif dan fasif. Jika dilihat dari kolektibilitas tahun 2009-2011 kredit macet pada tahun 2009 sebesar 8% dan mengalami penurunan pada tahun 2010 sebesar 7% ketika tahun 2011 meningkat menjadi 8,5%.Â Keyword: Analisis Manajemen Kredit, BPRS Baiturrahman
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN GAJI PADA RUMAH SAKIT UMUM YULIDDIN AWAY TAPAKTUAN KABUPATEN ACEH SELATAN (Studi Kasus Pada Rumah Sakit Umum Yuliddin Away Tapaktuan)
Authors: Syamsidar Syamsidar , Kumala Devi
Published: January 2021

Penelitian ini merupakan studi kasus pada Rumah Sakit Umum Yuliddin Away Tapaktuan, Kabupaten Aceh Selatan. Tujuan penelitian ini dilakukan Untuk mengetahui sistem informasi akuntansi pembayaran gaji pada Rumah Sakit Umum Yuliddin Away Tapaktuan, Kabupaten Aceh Selatan. Untuk memperoleh data yang diperlukan maka penulis melakukan penelitian langsung pada Rumah Sakit Umum Yuliddin Away Tapaktuan, Kabupaten Aceh Selatan. Metode pengumpulan data dilakukan dengan cara studi kepustakaan dan studi lapangan yaitu melalui observasi, wawancara dan dokumentasi. Analisis data pada penelitian ini menggunakan metode kuantitatif dan kualitatif dengan mengolah data yang telah terkumpul selanjutnya ditetapkan berdasarkan landasan teori yang dibandingkan dengan kenyataan yang ada pada instansi tersebut.Penelitian ini dilakukan dengan menganalisis sistem informasi akuntansi pembayaran gaji yang diterapkan Pada Rumah Sakit Umum Yuliddin Away Tapaktuan, Kabupaten Aceh Selatan. Ada lima komponen sistem informasi akuntansi penggajian Pada Rumah Sakit Umum Yuliddin Away Tapaktuan, Kabupaten Aceh Selatan yaitu manusia,prosedur,data, software dan hardware.Â Kata Kunci : Analisis Dan System Informasi Akuntansi
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2010
Authors: Daud Ruflah M
Published: January 2021

This study aimed to examine and analyze the effect of liquidity, profitability, company size and ownership structure on capital structure in companies listed in Indonesia Stock Exchange from 2008-2010. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2010 and published financial statements on December 31 for the fiscal year 2008-2010. This was a censuses research since all population sampled. Data used in this research is secondary data in the form of financial statements in the Indonesia Stock Exchange (IDX) 2008-2010. Data collection was done by the documentation and classifies data based on the financial statements of the criteria determined. DataÂ  required in this research obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM) to address the Indonesia Stock Exchange Building Tower 2 1st Floor, Sudirman street Lot 52-53 Jakarta 12190. Based on these criteria, 114 companies obtained to be the target of Population.The results of this study indicate that both simultaneously, liquidity, profitability, company size, and ownership structure affect firm capital structure. Partially, variable profitability and ownership structure has a positive effect, while the variable size of the companiyâ€™s and liquidity negative affect the capital structure of the manufacturing companies listed in Indonesia Stock Exchange from 2008-2010. Â Keywords: Liquidity, Profitability, Company Size and Ownership Structure, Capital Structure
PENGARUH KECERDASAN INTELEKTUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris Mahasiswa Akuntansi Fakutas Ekonomi Universitas Muhammadiyah Aceh )
Authors: Devi Arianti Syamsidar Dan
Published: January 2021

Tujuan penelitian ini adalah untuk menganalisis apakah ada pengaruh kecerdasan intelektual(IQ) secara parsial terhadap pemahaman akuntansi mahasiswa jurusan akuntansi Fakultas Ekonomi Universitas Muhammadiyah Aceh.

Populasi dalam penelitian ini adalah seluruh mahasiswa Prodi Akuntansi Fakultas Ekonomi Univeristas Muhammadiyah angkatan 2009 dan 2010 yang berjumlah 92, namun yang memenuhi kriteria sampel hanya sebanyak 59 orang sedangkan sampel terpilih sebanyak 35 orang. Model analisis yang digunakan dalam penelitain ini adalah regresi linier sederhana.

Berdasarkan hasil analisis di atas dapat diketahui bahwa kecerdasan intelektual mempunyai pengaruh signifikan terhadap pemahaman akuntansi mahasiswa Prodi Akuntansi.
Pengaruh Pengawasan Dan Pengendalian Anggaran Terhadap Good Governance Pada Sekretariat Daerah Aceh
Authors: Ersyad Ariya Pangestu Syamsidar Dan
Published: January 2021

Penelitian ini merupakan studi empiris tentang pengaruh pengawasan dan pengendalian anggaran terhadap good governance pada Sekretariat Daerah Aceh. Tujuan penelitian adalah untuk mengetahui pengaruh pengawasan dan pengendalian anggaran baik secara parsial maupun secara simultan terhadap good governance pada Sekretariat Daerah Aceh.

Populasi penelitian ini adalah seluruh Kepala Bagian dan Kepala Subbagian dan Bendaharawan yang berjumlah sebanyak 128 pejabat.Karena jumlah tersebut mencukupi maka seluruh populasi dijadikan sampel penelitian. Pengumpulan data dilakukan dengan membagikan lembaran pertanyaan (kuesioner) yang telah dipersiapkan kepada responden. Data primer tersebut selanjutnya dianalisis dengan menggunakn regresi linier berganda.

Hasil penelitian menjelaskan pengawasan dan pengendalian anggaran secara simultan berpengaruh terhadap good governance pada kantor Sekretariat Daerah Aceh. Pengawasan secara parsial berpengaruh terhadap good governance pada kantor Sekretariat Daerah Aceh. Pengendalian anggaran secara parsial berpengaruh terhadap good governance pada kantor Sekretariat Daerah Aceh. Peran pengawasan dan pengendalian anggaran dalam meningkatkan penerapan good governance pada kantor Sekretariat Daerah Aceh sangat dominan di banding variabel lainnya di luar model.
PENGARUH DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN NAGAN RAYA TAHUN 2009-2013
Authors: Lastri Surna
Published: January 2021

This research was conducted at the Government Nagan Raya years 2009-2013 in order to test the effect of Special Allocation Funds and local revenues for capital expenditures.Â This study uses data obtained based on the financial statements of the Government of Nagan highway. Testing technique used is multiple linear regression analysis using the program Statistical Product and Service Solutions (SPSS) version 18. The test results showed that capital spending simultaneously influenced by the Special allocation funds and revenue. Special allocation of funds partially affect capital spending by demonstrating the positive direction, the higher allocation of Special Allocation Funds from the central government, the greater the capital expenditure spent. Similarly, the results of testing on revenue partially affecting the capital expenditure with the positive direction, the greater the local revenues realized Nagan Raya District Government, the greater the capital expenditure spent by the regional government.Keywords: Special Allocation Fund, Local Revenue and Capital Expenditure
ANALISA TINGKAT KECERDASAN AKUNTAN PADA PEMERINTAH DAERAH KOTA SUKABUMI
Authors: Nugroho Gatot Wahyu , Ismatullah Ismet
Published: January 2021

Human resources are an important factor for the creation of quality financial reports. The success of an entity can be influenced by the intelligence of human resources. This study aims to determine how much influence the intelligence possessed by a person to the quality of financial statements. Indepedent variables used in this study are intellectual intelligence, emotional intelligence, spiritual intelligence and physical intelligence and the dependent variable is the quality of financial statements. The sample used was 84 respondents, namely the finance department employees in the Sukabumi City Regional Government. Primary data was obtained by distributing questionnaires and the results were tested using statistical test tools. The results of the study show that (1) intellectual intelligence influences the quality of financial statements significantly; (2) emotional intelligence significantly affects the quality of financial statements; (3) spiritual intelligence influences the quality of financial statements significantly; (4) physical intelligence does not affect the quality of financial statements; and together the level of intelligence accountants affect the quality of financial statements with the value of determination coefficient of 96.5% and the remaining 30.5% influenced by other variables.
The role of international marketing research today
Authors: MASHOSHYNA Nataliia , PURIKHOV Viacheslav , SHVAHIREVA Vlasta
Published: January 2021

The main purpose of international marketing research is to identify the current needs of consumers in foreign markets to set the direction of enterprise development to meet them, thus bypassing competitors. Market research is only an integral part of this process. Although, the most important part of it. This is due to the need to take into account primarily the requirements of the market, which can create the conditions for eliminating existing shortcomings in foreign economic activity and have a positive impact on the prospects of companies. International marketing is an independent branch of the enterprise when entering foreign markets and includes a set of measures to organize the production and sale of products, services focused on meeting the needs of specific foreign consumers based on research and forecasting of international markets.
The purpose of this work is to provide a definition of international marketing research, justify their importance in the present and consider the main problems that may arise along the way.
International market research may cover the world commodity market, the market of countries and industries, domestic and foreign markets or their specific segment. In addition to market research, sales research has the highest frequency.
There may be some difficulties in conducting marketing research abroad. For example, surveys of business people in Taiwan become possible only when using at least four languages. These circumstances create not only high costs for this type of research, but also not always, due to numerous translations from one language to another achieve the goal, as they may be accompanied by loss or distortion of information.
International marketing research generates data in order to perform: sales forecasting, identify loyal and satisfied customers, identify the optimal price range for the company's products.
Such analysis is a process of collecting and studying the information needed to make effective decisions in business management, including international.
THE LESSONS LEARNED FROM THOMAS COOK FAILURE. IS IT BREXIT?
Authors: Salman Doaa , Seiam Dina
Published: January 2021

The aim of this research paper is to discuss market failure of Thomas Cook and analyse the reasons behind the market failure of Thomas Cook Group and how outdated technology, having high debts, and did Brexit lead to its collapse. Further on analysis of the reasons for failure supported by literature review across different economic schools has been elaborated. The paper provides clarification to the characteristics of the airlines and their entry barriers taking into consideration the tour operator. Further, it is described how Thomas Cook collapse affected Africa and Europe. Lastly, the conclusion is about the losses occurred in Thomas Cook Company, how other firms can avoid failure and the direct negative impact of the BREXIT on the company.
Choosing a Web Service for Creating a Digital Educational Event
Authors: Neuzorava A. B , Goroshko N. S.
Published: January 2021

The analysis of features and usability of online services of four platforms Simpoll, Survio, Mentometer and Google Forms that can be taken into account by teachers when choosing them for creating an educational resource. The most significant differences between these services and the factors that contribute to the rapid content filling of online surveys for any educational activities, taking into account their features, are identified. The main features of each of the presented services are described. The paper presents the results of designing a digital event using an open survey form on the example of an ecological and mathematical interactive rapid test for students of all forms and types of education. The survey on the quality of the event showed a high 85% level of satisfaction and interest of respondents in this testing format.
Automatiс Translation Process and Translation Technologies Advancement on International Translation Market: the Current Status and Development Trends
Authors: Makarevich T. I.
Published: January 2021

The given paper views automatic translation process and the current state of translation market in different countries of the world. The author has analysed digitalization of translators and interpreters’ activity on international translation market, creation of translator’s workstation with computer making sophisticated multi-component working environment. The author underlines new IT translation technologies presuppose computer use as a tool in complex specialized translation software implementation. The author, as a practical translator, analyses the computer use in translation process, and translation and interpretation issues which is equal in its complexity for all countries in the world. The paper considers topical issues of machine translation, new economy, digital culture. It suggests some findings in streamlining translation process both in theRepublicofBelarusand in the world markets.
A Comparative Study for Performance of Five Landsat-based Vegetation Indices: Their Relations to Some Ecological and Terrain Variables
Authors: Al-Quraishi Ayad , Razvanchy Hawar , Gaznayee Heman
Published: January 2021

Spectral vegetation indices and their relations to some ecological and terrain variables in the Iraqi Kurdistan Region (IKR) is the main objective of this study. A mosaic of two Landsat-7 ETM+ images was utilized to produce five spectral vegetation indices, and Terra ASTER Digital Elevation Model (DEM) dataset were employed. The Normalized Difference Vegetation Index (NDVI), Soil Adjusted Vegetation Index (SAVI), Optimized Soil Adjusted Vegetation Index (OSAVI), Tasseled Cap Greenness, Land Surface Temperature (LST) were utilized for this study. The results of the current study revealed that MSAVI2 is more reliable and accurate in depicting the vegetation presence in the IKR, which is occupied 34.7% of the total study area in 2014. In terms of terrain variables, all vegetation indices responded to variation of aspect ratio variation. It was found that the densest vegetation exists between 180 to 350°. Mainly, in the South (157.5°-202.5°), Southwest (202.5°-247.5°), West (247.5°-292.5°), Northwest (292.5°-337.5°), and North (337.5°-360°). In contrast, from the aspect ratio point of view, vegetation cover growth was in its maximum status in the shaded side of the mountains, more than the sunny side. Additionally, the adequate slope for vegetation growth in the mountainous lands is 9-17%. Statistically, the LST appeared negative relations with vegetation indices and elevation
AN EVALUATION OF THE EFFECT OF USING SELECTIVE SERATONIN RE-UPTAKE INHIBITORS ON PERIOPERATIVE BLEEDING IN GYNECOLOGY PATIENTS
Authors: AYDIN GÜZEY Nihan , UYAR TÜRKYILMAZ Havva Esra , CAMGÖZ ERYILMAZ Nuray
Published: January 2021

Aim:The aim of this study was to examine the effects of the use of SSRI by patients in different gynecological operations, through an evaluation of operation type, bleeding amount, requirement for blood and amount of blood transfused.

Material and Methods: A retrospective evaluation was made of patients who underwent gynecological surgery. Patients who were taking and not taking SSRI were compared in respect of preoperative and postoperative hemoglobin, hematocrit, platelet count, activated partial thromboplastin time (APTT), INR values, requirement for blood transfusion, and amount of blood transfused.

Results: The use of antidepressant drugs by gynaecology patients was not seen to increase bleeding and caused no decrease in hemoglobin or hematocrit values. No statistically significant difference was determined between the groups in respect of the requirement and amount of blood transfusions.

Conclusion: There is no need to terminate the use of SSRI because of potential bleeding effects or to evaluate patients in respect of these effects. It can be considered sufficient to monitor these patients closely perioperatively and to carefully follow the bleeding protocol.
Perjalanan Sejarah Bait Suci dari Perjanjian Lama, Masa Intertestamental hingga Masa Pelayanan Yesus
Authors: Prabowo Wisnu
Published: January 2021

The Temple is one of the buildings that is very attached to the Israel life. As a place of God's presence in the midst of His people, the Temple is a building that must be holy. However, on one occasion in His ministry, the Lord Jesus came to the Temple and took radical action. The Lord Jesus was angry and drove away the people who were in the court of the Temple. There is a very radical treatment from the Lord Jesus. In the holy Temple, the Lord Jesus showed such a hard attitude. This study is a qualitative study using the bibliography method. This study examines the journey of the Temple from the time of the Old Testament to the time of the Lord Jesus' ministry by going through a period called the Intertestamental Period. The study results obtained are: First, the Temple experienced a shift in circumstances, which were originally holy to be polluted since the end of the Old Testament, the Intertestamental Period to the time of the Lord Jesus ministry. Second, the Temple underwent a change in function, which was originally formed as a place where God was present and met with His people, becoming a place where people, priests, scribes and kings, sought worldly benefits in the Temple.Bait Suci adalah salah satu bangunan yang sangat melekat di dalam kehidupan orang Israel. Sebagai tempat kehadiran Tuhan di tengah-tengah umat-Nya, Bait Suci adalah sebuah bangunan yang harus kudus dan suci. Akan tetapi, di suatu kesempatan di dalam pelayanan-Nya, Tuhan Yesus datang ke Bait Suci dan melakukan tindakan radikal. Tuhan Yesus marah dan mengusir orang-orang yang ada di pelataran Bait Suci. Ada perlakuan yang sangat radikal dari Tuhan Yesus. Di Bait Suci yang kudus dan suci, Tuhan Yesus menunjukkan sikap yang sedemikian keras. Kajian ini merupakan penelitian kualitatif yang menggunakan metode studi pustaka. Kajian ini meneliti perjalanan Bait Suci sejak zaman Perjanjian Lama hingga masa pelayanan Tuhan Yesus dengan melewati sebuah masa yang disebut Masa Intertestamental. Hasil kajian yang diperoleh adalah: Pertama, Bait Suci mengalami pergeseran keadaan, yang awalnya kudus dan suci menjadi cemar sejak zaman akhir Perjanjian Lama, Masa Intestamental hingga ke masa pelayanan Tuhan Yesus. Kedua, Bait Suci mengalami perubahan fungsi, yang awal dibentuk sebagai tempat dimana Tuhan hadir dan bertemu dengan umat-Nya menjadi tempat dimana orang-orang, para imam, ahli Taurat dan raja, mencari keuntungan duniawi di Bait Suci.
Mapping Gaia Parallax Systematic Errors over the Sky with Faint Milky Way Stars
Authors: Fardal Mark A. , van der Marel Roeland , del Pino Andrés , Tony Sohn Sangmo
Published: January 2021

Parallaxes measured by the Gaia mission have huge significance for astronomy, but parallaxes in Gaia DR2 are known to have systematic errors that depend on the source position and other quantities. We use the abundant information in faint Milky Way stars, along with the Gaia Object Generator simulation of the Gaia catalog, to probe the spatial dependence of Gaia DR2 parallax systematic errors in an empirical way. The parallax signal, concentrated in thick disk turnoff stars with magnitude G ∼ 17, is sufficient to construct maps of the parallax systematic error over the majority of the sky. These maps show a locally regular “waffle pattern” on ∼1° scales following Gaia scan directions, stronger linear “scar” features, and coherent variations on larger scales. The parallax bias maps also retain traces of astrophysical effects such as dust clouds. The waffle pattern, known from earlier maps of the Magellanic Clouds, extends over the entire sky; its local rms amplitude averages 15 μas and varies by about a factor of two. The strength of this pattern increases by a factor ∼6 from magnitude G = 13 to G = 20. Correlations with parallaxes of quasars and of stars with independent distance estimates support our bias estimates. Using similar methods, we map systematic errors in the proper motion and examine the relationship with the parallax systematics. We provide a code package to access and query our bias maps. Similar tests on the general stellar population should be useful in quantifying systematic errors in future Gaia releases.
Comment l’esprit pourrait-il ne pas être laïc ? Dialogue sur la compréhension de l’église de l’apôtre Paul
Authors: Rohmer Céline , Vouga François
Published: January 2021

Le principe de laïcité participerait essentiellement des débats philosophiques, historiques et politiques. Or l’idée, développée par Rousseau et reprise par la Révolution française, du contrat social d’un État laïc garanti par le culte de l’Être suprême, s’enracine entre autres, à travers sa réception réformée, dans la réflexion des premiers théologiens chrétiens sur la vie de l’église. Céline Rohmer et François Vouga s’accordent à montrer l’origine de la laïcité dans la réflexion critique des auteurs du Nouveau Testament. Leur argumentation s’appuie sur une lecture de la démonstration politique que Paul adresse aux Corinthiens (1 Co 12) et de la réflexion de l’Évangile de Matthieu sur l’identité et la discipline communautaire de l’église 1 .
Utilization of Peer Support Specialists as a Model of Emergency Psychiatric Care
Authors: Heyland Michelle , Limp Mark , Johnstone Patricia
Published: January 2021

Individuals with mental health conditions are increasingly presenting to emergency departments (EDs) for mental health treatment and crisis stabilization. Several factors contribute to this trend, including increasing numbers of individuals diagnosed with mental health conditions and limited availability of psychiatric providers. Models of care exist within EDs and in off-site settings to serve this population. Many of these models have shown promising outcomes, particularly in off-site settings. Opportunities now exist to improve care of patients with psychiatric emergencies within EDs by the effective use of peer support specialists (PSSs). Such use of PSSs within EDs has shown promising recovery-related outcomes. The current article describes a hospital in suburban Chicago that recently implemented the use of PSSs in their ED. Preliminary outcomes are summarized, and opportunities to optimize the use of PSSs in ED settings are discussed. [
Journal of Psychosocial Nursing and Mental Health Services, 59
(5), 33–37.]
Moderate Exercise Inhibits Age-Related Inflammation, Liver Steatosis, Senescence, and Tumorigenesis
Authors: Bianchi Arianna , Marchetti Letizia , Hall Zoe , Lemos Henrique , Vacca Michele , Paish Hannah , Green Kile , Elliott Bronte , Tiniakos Dina , Passos João F. , Jurk Diana , Mann Derek A. , Wilson Caroline L.
Published: January 2021

Age-related chronic inflammation promotes cellular senescence, chronic disease, cancer, and reduced lifespan. In this study, we wanted to explore the effects of a moderate exercise regimen on inflammatory liver disease and tumorigenesis. We used an established model of spontaneous inflammaging, steatosis, and cancer (nfkb1−/− mouse) to demonstrate whether 3 mo of moderate aerobic exercise was sufficient to suppress liver disease and cancer development. Interventional exercise when applied at a relatively late disease stage was effective at reducing tissue inflammation (liver, lung, and stomach), oxidative damage, and cellular senescence, and it reversed hepatic steatosis and prevented tumor development. Underlying these benefits were transcriptional changes in enzymes driving the conversion of tryptophan to NAD+, this leading to increased hepatic NAD+ and elevated activity of the NAD+-dependent deacetylase sirtuin. Increased SIRT activity was correlated with enhanced deacetylation of key transcriptional regulators of inflammation and metabolism, NF-κB (p65), and PGC-1α. We propose that moderate exercise can effectively reprogram pre-established inflammatory and metabolic pathologies in aging with the benefit of prevention of disease.