bluuebunny/crossref_metadata_2025 huggingface dataset:
Removal of Estradiol, Diclofenac, and Triclosan by Naturally Occurring Microalgal Consortium Obtained from Wastewater
Authors: Bano Farhat , Malik Anushree , Ahammad Shaikh Z.
Published: July 2021

The occurrence of emerging contaminants like pharmaceutical drugs and personal care products in aquatic systems is now being identified as a potential risk to human health. Since conventional wastewater treatment systems are unable to remove them sufficiently, high concentrations of some of the commonly used drugs are reported to be occurring in many effluents. Microalgae-based systems have been investigated in recent years as an environmentally safe alternative to chemical oxidation methods for elimination of these emerging contaminants. Therefore, a process utilizing the microalgal consortium was assessed for its potential to tolerate environmentally high concentrations of pharmaceutical drugs and also to simultaneously remove the synthetic hormone estradiol, anti-inflammatory drug diclofenac, and antibacterial agent triclosan. The effective concentration with 50% mortality for the consortium was determined for each contaminant as 16, 8, and 8 mg L−1 for estradiol, diclofenac, and triclosan, respectively. These three drugs were then spiked separately in algal growth media at effective concentration with 50% mortality, and the microalgal growth in presence of these drugs and the drug removal was monitored in shake-flask setup. The study shows substantial removal of estradiol 91.73% ± 0.0175, diclofenac 74.68% ± 0.0092, and triclosan 78.47% ± 0.015 by the microalgal consortium during their growth phase. Further, it was observed that degradation of the drugs by microalgae was the prominent removal mechanism and not adsorption. Estradiol and diclofenac did not show any immediate negative impacts on the microalgal growth as seen from the biomass and chlorophyll content measurements. However, triclosan proved detrimental to the microalgal growth as the consortium did not survive beyond 5 days after spiking. Promising results for emerging contaminants removal was obtained, and a treatment system can be designed to remove different drugs from wastewater by using the naturally occurring microalgal consortium.
A Pedagogical Approach to Incorporating the Concept of Sustainability into Design-to-Physical-Construction Teaching in Introductory Architectural Design Courses: A Case Study on a Bamboo Construction Project
Authors: Xiang Xingwei , Wu Qian , Zhang Ye , Zhu Bifeng , Wang Xiaoji , Wan Anping , Huang Tongle , Hu Luoke
Published: July 2021

Sustainable architectural education is offered in colleges and universities all over the world. Studies have emphasized the importance of sustainable architectural education in introductory courses of architecture major programs, but methods and strategies for teaching sustainable architecture at lower levels are scarce. This study focuses on the design-to-physical-construction process and creates a teaching framework that incorporates the concept of sustainable development from the perspectives of sustainable economy, environment and society. Based on the teaching method of learning through the design-to-physical-construction process and referring to the grounded theory, a case study on a bamboo construction project was conducted to explore approaches and strategies of sustainable architectural education in introductory courses. Results reveal that five systems, including the system of sustainable development, consist of a framework that illustrated the teaching effects. Based on the framework, we discovered five factors that should be considered in incorporating the concept of sustainable development into architectural design teaching, including the necessity of conducting sustainable architectural education in introductory courses. This study helps explore the potential role sustainability plays in incorporating interdisciplinary knowledge, connecting specialized knowledge across different program levels, and motivating student learning. It also provides a reference for the practice of sustainable architectural education.
An Interferometric Method for Particle Mass Measurements
Authors: Pasino Eleonora , Cialdi Simone , Costantini Giovanni , Ferragut Rafael , Giammarchi Marco , Migliorati Stefano , Romé Massimiliano , Savas Timothy , Toso Valerio
Published: July 2021

We present an interferometric method suitable to measure particle masses and, where applicable to the particle and its corresponding antiparticle, their mass ratio in order to detect possible symmetry violations between matter and antimatter. The method is based on interferometric techniques tunable to the specific mass range of the particle under consideration. The case study of electron and positron is presented, following the recent observation of positron interferometry.
Nonlinear Analysis of the C-Peptide Variable Related to Type 1-Diabetes Mellitus
Authors: Gamboa Diana , Vázquez-López Carlos E. , Gutierrez Rosana , Campos Paul J.
Published: July 2021

Type-1 diabetes mellitus is a chronic disease that is constantly monitored worldwide by researchers who are strongly determined to establish mathematical and experimental strategies that lead to a breakthrough toward an immunological treatment or a mathematical model that would update the UVA/Padova algorithm. In this work, we aim at a nonlinear mathematical analysis related to a fifth-order ordinary differential equations model that describes the asymmetric relation between C-peptides, pancreatic cells, and the immunological response. The latter is based on both the Localization of Compact Invariant Set (LCIS) appliance and Lyapunov’s stability theory to discuss the viability of implementing a possible treatment that stabilizes a specific set of cell populations. Our main result is to establish conditions for the existence of a localizing compact invariant domain that contains all the dynamics of diabetes mellitus. These conditions become essential for the localizing domain and stabilize the cell populations within desired levels, i.e., a state where a patient with diabetes could consider a healthy stage. Moreover, these domains demonstrate the cell populations’ asymmetric behavior since both the dynamics and the localizing domain of each cell population are defined into the positive orthant. Furthermore, closed-loop analysis is discussed by proposing two regulatory inputs opening the possibility of nonlinear control. Additionally, numerical simulations show that all trajectories converge inside the positive domain once given an initial condition. Finally, there is a discussion about the biological implications derived from the analytical results.
Conditions Affecting the Release of Heavy and Rare Earth Metals from the Mine Tailings Kola Subarctic
Authors: Krasavtseva Eugenia , Maksimova Victoria , Makarov Dmitry
Published: July 2021

In the Kola Subarctic, a mining industry has developed, which is a source of environmental pollution with heavy metals. The objects of study were the tailings of three large mining enterprises in the region: apatite-nepheline, complex and loparite ores. The geotechnical characteristics were studied, and the granulometric composition of the samples was established. The main minerals that make up the material of ore dressing tailings have been determined. Using inductively coupled plasma mass spectrometry, the content of trace elements, in particular heavy metals and rare earth elements, has been established. The enrichment factor, the geoaccumulation indexes, the potential ecological risk index factor and the potential environmental hazard index have been calculated. Priority pollutants characteristics for specific objects have been identified. It is noted that the finely dispersed material of the tailings of loparite and complex ores is 1.5–3 times enriched in heavy and rare earth metals in comparison with the total material of the tailings. In laboratory conditions, experiments were carried out to simulate the process of interaction of dust particles with soil solutions containing different amounts of dissolved organic matter and at average seasonal temperatures. It was found that a decrease in the pH of the solution and an increase in the amount of organic carbon and temperature lead to the mobilization of heavy and rare earth metals from the tailings.
Hepatitis E and Pregnancy: An Unholy Alliance Unmasked from Kashmir, India
Authors: Khuroo Mohammad Sultan
Published: July 2021

The adverse relationship between viral hepatitis and pregnancy in developing countries had been interpreted as a reflection of retrospectively biased hospital-based data collection by the West. However, the discovery of hepatitis E virus (HEV) as the etiological agent of an epidemic of non-A, non-B hepatitis in Kashmir, and the documenting of the increased incidence and severity of hepatitis E in pregnancy via a house-to-house survey, unmasked this unholy alliance. In the Hepeviridae family, HEV-genotype (gt)1 from genus Orthohepevirus A has a unique open reading frame (ORF)4-encoded protein which enhances viral polymerase activity and viral replication. The epidemics caused by HEV-gt1, but not any other Orthohepevirus A genotype, show an adverse relationship with pregnancy in humans. The pathogenesis of the association is complex and at present not well understood. Possibly multiple factors play a role in causing severe liver disease in the pregnant women including infection and damage to the maternal-fetal interface by HEV-gt1; vertical transmission of HEV to fetus causing severe fetal/neonatal hepatitis; and combined viral and hormone related immune dysfunction of diverse nature in the pregnant women, promoting viral replication. Management is multidisciplinary and needs a close watch for the development and management of acute liver failure. (ALF). Preliminary data suggest beneficial maternal outcomes by early termination of pregnancy in patients with lower grades of encephalopathy.
Fishing Methods Matter: Comparing the Community and Trait Composition of the Dai (Bagnet) and Gillnet Fisheries in the Tonle Sap River in Southeast Asia
Authors: Kelson Suzanne J. , Hogan Zeb , Jerde Christopher L. , Chandra Sudeep , Ngor Peng Bun , Koning Aaron
Published: July 2021

The Tonle Sap Lake and River ecosystem in the Lower Mekong Basin of Southeast Asia is one of the most productive inland fisheries globally but is currently threatened by overfishing, dam construction, and climate change. We compare the catch composition and amount from 2007–2013 of two fishery gear types, the bagnets of the largest commercial fishery, the Dai fishery, and gillnets, which are deployed ubiquitously by independent fishers. We found that the two methods captured a similar number of genera (81 and 88 in the Dai and gillnet). Catches of both fisheries were dominated (>75%) by three genera that migrate longitudinally, Henicorhynchus, Labiobarbus, and Paralaubuca. The catch of the Dai fishery followed annual variation in the flood pulse extent, but the gillnet catch did not. We used resource selection ratios to quantify selection pressure by the gillnet fishery, relative to the Dai fishery, on fish from different genera and trait groups. The gillnet selected for fish that migrate laterally from the floodplain to the main river and for higher trophic level fish. Gillnets may target groups of fish that are less impacted by the long-standing Dai fishery. For both fisheries, we note a need for monitoring fish lengths in order to understand the effects of selection on population dynamics and species-specific trait changes.
Treatment of Poultry Slaughterhouse Wastewater with Membrane Technologies: A Review
Authors: Fatima Faryal , Du Hongbo , Kommalapati Raghava R.
Published: July 2021

Poultry slaughterhouses produce a large amount of wastewater, which is usually treated by conventional methods. The traditional techniques face some challenges, especially the incapability of recovering valuable nutrients and reusing the treated water. Therefore, membrane technology has been widely adopted by researchers due to its enormous advantages over conventional methods. Pressure-driven membranes, such as microfiltration (MF), ultrafiltration (UF), nanofiltration (NF), and reverse osmosis (RO), have been studied to purify poultry slaughterhouse wastewater (PSWW) as a standalone process or an integrated process with other procedures. Membrane technology showed excellent performance by providing high efficiency for pollutant removal and the recovery of water and valuable products. It may remove approximately all the pollutants from PSWW and purify the water to the required level for discharge to the environment and even reuse for industrial poultry processing purposes while being economically efficient. This article comprehensively reviews the treatment and reuse of PSWW with MF, UF, NF, and RO. Most valuable nutrients can be recovered by UF, and high-quality water for reuse in poultry processing can be produced by RO from PSWW. The incredible performance of membrane technology indicates that membrane technology is an alternative approach for treating PSWW.
Water Resource Risk Assessment Based on Non-Point Source Pollution
Authors: Yuan Xiaodie , Jun Zhang
Published: July 2021

As one of the most important causes of water quality deterioration, NPS (non-point source) pollution has become an urgent environmental and livelihood issue. To date, there have been only a few studies focusing on NPS pollution conforming to the estimation, and the pollution sources are mainly concentrated in nitrogen and phosphorus nutrients. Unlike studies that only consider the intensity of nitrogen and phosphorus loads, the NPS pollution risk for the China’s Fuxian Lake Basin was evaluated in this study by using IECM (Improve Export Coefficient Model) and RUSLE (Revised Universal Soil Loss Equation) models to estimate nitrogen and phosphorus loads and soil loss and by using a multi-factor NPS pollution risk assessment index established on the basis of the data mentioned above. First, the results showed that the load intensity of nitrogen and phosphorus pollution in the Fuxian Lake Basin is low, so agricultural production and life are important sources of pollution. Second, the soil loss degree of erosion in the Fuxian Lake is mild, so topography is one of the most important factors affecting soil erosion. Third, the risk of NPS pollution in the Fuxian Lake Basin is at a medium level and its spatial distribution characteristics are similar to the intensity characteristics of nitrogen and phosphorus loss. Nitrogen, phosphorus, sediment, and mean concentrations are important factors affecting NPS pollution. These factors involve both natural and man-made environments. Therefore, it is necessary to comprehensively consider the factors affecting NPS in order to assess the NPS risk more accurately, as well as to better solve the problem of ecological pollution of water resources and to allow environmental restoration.
Assessment of the influence of external factors on the private medical sector development in Ukraine
Authors: Bairak Аnzhela
Published: July 2021

The article investigates the influence of external factors on the private medical sector development in Ukraine in modern conditions and formulates proposals to reduce their negative effect. In the process of research, the following general scientific methods were used: structuring, comparative analysis, grouping, expert assessments, statistical. It is substantiated that external factors of influence on the private medical sector can have a direct and indirect, stabilizing and destabilizing character. The influence of each identified factors is analyzed by grouping and highlighting the list of factor conditions that determine the success and limited development of the private medical sector. The conclusions substantiate further ways of developing the private medical sector in Ukraine, taking into account the assessment of the impact of external factors, which are, firstly, in the implementation of investment projects to modernize medical equipment for treatment and diagnostics, and secondly, in establishing business contacts with insurance companies and the state, thirdly, in the implementation of effective information systems. A method for assessing the influence of external factors on the development of the private medical sector is proposed, which is based on the use of a square matrix of contiguity and allows to calculate the relative importance of each factor, both stabilizing and destabilizing actions, which made it possible to identify priority factors in each direction, and form the basis for developing recommendations for increasing the potential of the health care system of Ukraine through the activation of the private medical sector. It is proved that the strategy for the private medical sector development in the near future should be aimed at expanding market share for the middle-class population.
A interdisciplinaridade como categoria essencial da Ciência da Religião: reflexões de seu uso, significado e possíveis contribuições à disciplina
Authors:   , Oliveira Cláudia Aparecida Santos
Published: July 2021

O objetivo desta pesquisa é identificar em que sentido a interdisciplinaridade pode contribuir para a Ciência da Religião. Há um entendimento de que, apesar de ser amplamente utilizada na área, não se trata de uma palavra ou conceito bem esclarecido, tendo o seu sentido e finalidade adaptados à sua realidade a ponto de fazer dela, em certa medida, um problema, distanciando-a de sua proposta de lidar com a especialização e fragmentação do conhecimento como a literatura especializada no assunto nos revela. Partimos da hipótese de que a interdisciplinaridade não se trata tão somente de uma metodologia, uma forma de produção de conhecimento, mas é de igual modo uma atitude que se assume diante do problema do conhecimento. Diante disso, nossa hipótese é a de que a epistemologia da interdisciplinaridade poderia contribuir para a Ciência da Religião enquanto disciplina acadêmico-cientifica parte da grande área do conhecimento das Ciências Humanas.
When the Spirits are Angry, God Gains in Popularity: Exploring the Emergence of Bunong Protestantism in the Highlands of Cambodia
Authors: Scheer Catherine
Published: July 2021

The two-fold aim of this paper is to outline a hitherto largely unknown history of evangelical Christianity among the Cambodian Bunong and to reflect upon aspects that may have been relevant in the encounters between Protestant missionaries and this minority population living in the highlands bordering with Vietnam. Relying on historical missionary accounts and on Bunong narratives gathered during fieldwork in Mondulkiri province, I will explore three moments of this meeting of different “ thought-worlds”— from the lack of success of early evangelisation efforts during the colonial and post-independence era, over the first conversions during the Vietnam War, to the installation and limited spread of Christianity in liberated Cambodia from the 1980s to the 1990s. In these various political and socio-environmental contexts, particular attention is given to the part of ritual practice in the dynamic of conversion, as it appeared to be a topic shared by the animist highlanders and the evangelical emissaries.
« Le Chemin français ». Quelques remarques à propos d’un manuscrit siamois du XVIIe siècle
Authors: Delouche Gilles
Published: July 2021

En 1999, un étudiant thaïlandais, Preedee Phisphumvidhi, découvrait à la Bibliothèque nationale de France, répertorié sous le titre : «Le Chemin français » , un manuscrit siamois inconnu. Le texte en fut publié deux années après avec un soustitre le définissant comme étant le premier nirat («poème de séparation » ) siamois relatant un voyage à l’étranger. Il est également présenté comme étant un document historique de première importance. Cette étude passe en revue les différentes questions posées par ce texte : analyse du manuscrit, forme poétique, genre littéraire, valeur historique et problème de l’identification d’un auteur. Cette découverte est importante car elle montre qu’il est encore possible de rencontrer des textes oubliés ; on ne peut cependant pas la considérer comme un document historique essentiel et sa valeur littéraire est sujette à caution. La question essentielle dépasse le manuscrit lui-même : on souhaiterait que le genre littéraire du nirat soit défini plus précisément.
Poeng Tbal et Poeng Eisei, ermitages angkoriens méconnus du Phnom Kulen
Authors: Chevance Jean-Baptiste
Published: July 2021

Cet article présente les résultats de plusieurs campagnes archéologiques entreprises depuis 2008 sur deux sites rupestres du Phnom Kulen, plateau gréseux plus connu pour avoir accueilli l’une des premières capitales de la région d’Angkor, celle de Jayavarman II au début du IXe siècle. Il expose ainsi un aspect méconnu de l’archéologie khmère, celle des ermitages de la période angkorienne. Poeng Eisei et Poeng Tbal se sont avérés très riches en informations inédites. Nos opérations ont mis au jour des aménagements de grande ampleur (importantes constructions de bois et bassins aménagés avec ingéniosité et décorés), ainsi qu’un matériel archéologique abondant dont un dépôt funéraire. L’ensemble de ces données, confronté à l’iconographie de ces sites et à leurs inscriptions, permet de proposer une nouvelle interprétation quant à leurs fonctions et aux pratiques des populations qui les fréquentaient. Traditionnellement interprétés comme des lieux d’isolement pour ermites, ces sites rupestres se révèlent avoir été des centres religieux qui abritaient d’importantes communautés. La comparaison avec d’autres sites rupestres du Phnom Kulen, ou plus généralement du pays khmer, conforte par ailleurs cette première étude des abris-sous-roche et confirme que cette tendance érémitique a émergé au Xe siècle et s’est fortement développée au XIe siècle.
MOVIMENTO DOS SENTIDOS DE PROFESSORAS SOBRE O LÚDICO: IMPLICAÇÕES PARA AS PRÁTICAS DE EDUCAÇÃO MATEMÁTICA NA EDUCAÇÃO INFANTIL
Authors: Andrade Juliana , Moretti Vanessa
Published: July 2021

O artigo apresenta parte de uma pesquisa de mestrado que investigou a relação dos sentidos pessoais, de cinco professoras da Educação Infantil e anos iniciais do Ensino Fundamental, sobre a ludicidade e práticas de Educação Matemática no contexto de uma formação continuada que problematizou o lúdico, a coletividade e a organização do ensino à luz da Teoria Histórico-Cultural e da Teoria da Atividade. Os dados analisados foram coletados por meio de registros orais e escritos de discussões, relatos e desenvolvimento de Situações Desencadeadoras de Aprendizagem. Para fins desse artigo, analisamos o movimento de sentido sobre ludicidade da professora de Educação Infantil Telma. Os resultados mostram que, no decorrer do processo analisado, os motivos da professora para inserir elementos lúdicos nas suas práticas de educação matemática foram impactados, o que implicou em mudanças na organização do ensino à medida que a ludicidade e o brincar passam a ser compreendidos como uma vivência desenvolvente e como a atividade principal da criança. Considerando a relevância da temática do brincar na infância, os resultados da pesquisa reforçam a importância dos espaços coletivos de formação docente e das contribuições das ações formativas ancoradas na Teoria Histórico-Cultural, como desencadeadores da produção de novas práticas lúdicas de educação matemática na Educação Infantil.
LA CONSTRUCCIÓN Y JUSTIFICACIÓN DE IDEAS MATEMÁTICAS GENERALES POR UN NIÑO DE 5 AÑOS: EL ROL DE LAS REPRESENTACIONES MANIPULATIVAS
Authors: Pinto Eder
Published: July 2021

Diversos reportes de investigación han mostrado cómo niños de las primeras edades construyen ideas matemáticas generales, aspecto central del pensamiento algebraico. Sin embargo, los estudios que abordan cómo estudiantes de estas edades justifican esas ideas generales son escasos y esto constituye la originalidad y contribución de esta investigación. Considerando el rol predominante de las representaciones manipulativas en las experiencias matemáticas de niños de las primeras edades, la pregunta de investigación que busco responder es: ¿cómo las representaciones manipulativas apoyan la construcción y justificación de ideas matemáticas generales al resolver problemas que tienen un carácter algebraico? Para aproximarme a dicha pregunta, realicé una entrevista individual semiestructurada a un niño de 5 años, en la cual le presenté dos problemas diferentes que buscaban que el participante atendiera a la relación entre una determinada cantidad de perros y la cantidad de colas/ojos respectiva. Los resultados muestran que a pesar de no emplear y/o referirse al material manipulativo para construir reglas generales y/o justificar, el participante encontró relaciones generales entre las variables involucradas en los problemas. Asimismo, sus justificaciones se basan en las reglas generales que él construyó. Finalmente, el participante extiende dichas reglas generales hasta el punto de interactuar con cantidades indeterminadas.
KAJIAN PERSEPSI KONSUMEN TERHADAP MINYAK GORENG SAWIT MERAH UNTUK MENUNJANG SISTEM PEMASARAN
Authors:   Universitas Pakuan, Sri Supina Adi Inna , Hidajati Ramdani Sri ,   Universitas Pakuan
Published: July 2021

Bahan-bahan aktif yang terdapat di dalam minyak sawit dari kelompok tokoferol dan karotenoida yang berwarna merah sangat sensitif terhadap suhu tinggi dan oksidator, sehingga pengolahan minyak sawit yang baik perlu mempertahankan komponen aktif tersebut. Oleh sebab itu, teknologi pengolahan CPO yang menghasilkan minyak sawit merah merupakan teknologi penyediaan minyak goreng yang paling tepat. Selama ini yang terjadi justru sebaliknya. Minyak dianggap baik dan sehat jika warna jernih. Padahal untuk menghasilkan warna jernih, yang berarti membuang komponen aktif yang bermanfaat untuk mencegah avitaminosis, penyakit darah tinggi, jantung koroner dan kanker dibutuhkan biaya yang tidak sedikit. Melihat bahan-bahan aktif dalam minyak sawit, yang sangat bermanfaat bagi kesehatan tetapi dibuang percuma, teknologi pengolahan minyak sawit perlu diubah dalam bentuk minyak sawit merah untuk mempertahankan bahan aktif tersebut. Namun upaya ini perlu didukung dengan sosialisasi dan promosi yang terus menerus tentang manfaat minyak sawit merah bagi kesehatan, setelah diketahui dengan jelas pandangan masyarakat terhadap minyak sawit merah. Keberhasilan sosialisasi dan promosi tersebut tergantung pada pengetahuan mengenai persepsi konsumen mengenai minyak sawit merah sebagai dasar penyusunan strategi sosialisasi dan promosi. Penelitian ini bertujuan untuk mengetahui persepsi konsumen tersebut. Metode yang digunakan dalam penelitian ini adalah metode sampling untuk memperoleh gambaran yang jelas mengenai objek yang diteliti. Materi yang disurvei adalah data umum responden, perilaku dan persepsi konsumen. Lokasi penelitian untuk penyebaran kuesioner adalah 5 (lima) pasar (tradisional) yang ada di wilayah kota Bogor. Hasil penelitian menunjukkan (1) masyarakat kurang paham mengenai minyak goreng sawit merah, hanya 28% dari responden yang paham, (2) industri minyak goreng berada dalam pasar bersaing, dengan leader Bimoli, (3) preferensi masyarakat terhadap minyak goreng secara umum terutama terletak pada atribut kualitas (terkait proses produksi yang ?higienis?), kandungan nutrisi dan harga, (4) persepsi masyarakat terhadap hasil olahan dengan menggunakan minyak goreng sawit merah menunjukkan tidak penting. Hal yang penting bagi masyarakat adalah kualitas dan kandungan gizi minyak goreng, (5) persepsi dan sikap masyarakat terhadap minyak goreng sawit merah memperoleh skala Fischbein dalam pentil pertama, berada pada tahap perkenalan siklus hidup produk. Diperlukan strategi pemasaran yang bersifat promosi dan sebaiknya yang diambil adalah yang bersifat informasi dan mendidik yaitu sosialisasi. Topik yang dikemukakan sebaiknya terkait dengan kandungan dan proses produksi. Media yang diambil sebaiknya pada rubrik ilmu pengetahuan atau kesehatan berbentuk iklan layanan umum dengan frekuensi tinggi. Kata kunci : minyak sawit merah, tokorerol, tokotrienol, karotenoid, persepsi konsumen, promosi, sosialisasi.
MENGUNGKAP MAKNA PENILAIAN KINERJA APARATUR SIPIL NEGARA BADAN KEPEGAWAIAN DAN PENDIDIKAN PELATIHAN DAERAH KABUPATEN PASURUAN
Authors:   STIE Malangkuçeçwara Malang, Lidiawati Nike , Djuharni Darti ,   Sekolah Tinggi Ilmu Ekonomi (STIE) Malangkuçeçwara, Tachjuddin Tachjuddin ,   STIE Malangkuçeçwara Malang
Published: July 2021

Abstrak: Penelitian ini bertujuan untuk mengungkap makna Penilai Kinerja Aparatur Sipil Negara (ASN) di lingkungan Badan Kepegawaian dan Pendidikan Pelatihan Daerah (BKPPD) Kabupaten Pasuruan. Pendekatan Etnometodologi digunakan dalam penelitian ini karena merupakan ciri khas metode ini untuk melihat kegiatan rutin yang dilakukan setiap harinya. Analisis dilakukan sesuai dengan tahapan dalam etnometodologi, yaitu indeksikalitas, refleksifitas, dan aksi kontekstual. Hasil penelitian menunjukkan bahwa penilaian kinerja didasarkan pada beberapa kategori, yaitu sesuai Tugas Pokok dan Fungsi (TUPOKSI); kualitas hasil kerja; dan adanya komunikasi, kerjasama, dan koordinasi yang baik. Penilaian kinerja yang telah dilakukan ini mengandung makna adanya tenggang rasa, saling menghormati, dan gotong royong. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan kepada pemerintah daerah terkait dengan penilaian kinerja yang harus dilakukan. Abstract: This study aims to reveal the meaning of the State Civil Apparatus Performance Appraiser (ASN) in the Regional Employment and Training Education Agency (BKPPD) Pasuruan Regency. The ethnomethodology approach is used in this study because it is the hallmark of this method to see the routine activities carried out every day. The analysis was carried out according to the stages in ethnomethodology, namely indexicality, reflexivity, and contextual action. The results showed that the performance appraisal was based on several categories, namely according to the Main Tasks and Functions (TUPOKSI); quality of work; and good communication, cooperation and coordination. This performance appraisal has the meaning of tolerance, mutual respect, and mutual cooperation. The results of this study are expected to be considered by the local government regarding the performance assessment that must be carried out.
KONTRIBUSI SUMBER DAYA MANUSIA DALAM MENINGKATKAN SEKTOR INDUSTRI KREATIF UNTUK KEBERLANJUTAN PARIWISATA DI KABUPATEN GUNUNGKIDUL
Authors:   Universitas Gunung Kidul, Rohmah Siti , Tri Mulatsih Nurdiana ,   Universitas Gunung Kidul, Wira Bharata Risma ,   Universitas Tidar
Published: July 2021

Abstrak: Tujuan dalam penelitian ini untuk mengetahui kontribusi sumber daya manusia dalam meningkatkan industri kreatif dan mengetahui produk ungulan sebagai pendukung pariwisata berkelanjutan di Kabupaten Gunungkidul. Penelitian ini adalah penelitian kualitatif dengan metode analisis deskriptif. Objek penelitian ini adalah industri kerajinan kayu batik Bobung, Gunungkidul. Data primer diperoleh secara langsung dari objek penelitian melalui kuesioner dan wawancara dari seluruh pelaku usaha sejumlah 16 orang, sedangkan data sekunder diperoleh secara tidak langsung bersumber dari data- data yang sudah dipublikasikan. Hasil penelitian menunjukkan tingginya kontribusi sumber daya manusia dalam industri kreatif kerajinan kayu batik dengan indikator usaha, kemampuan, loyalitas, waktu dan gaji. SDM memberikan kontribusi yang baik untuk menunjang pariwisata di Kabupaten Gunungkidul, meningkatkan perekonomian masyarakat dan menjadikan Dusun Bobung menjadi sentra industri kayu batik serta menyerap banyak sumber daya manusia sebagai pelaku dalam industri kreatif. Abstract: The purpose of this study is to determine the contribution of human resources in improving the creative industry and to identify superior products as sustainable supports in Gunungkidul Regency. This research is a qualitative research with descriptive analysis method. The object of this research is the Bobung batik wood craft industry, Gunungkidul. Primary data was obtained directly from the object of research through interviews with all 16 business actors, while secondary data was obtained indirectly from the data obtained. The results showed the contribution of human resources in the creative industry of batik wood craft with indicators of effort, ability, loyalty, time and salary. Human resources make a good contribution to support tourism in Gunungkidul Regency, improve the community's economy and make Bobung Hamlet a center for the batik wood industry and absorb a lot of human resources as actors in the creative industry.
DETERMINAN BIAYA AUDIT PADA PERUSAHAAN BUMN
Authors:   Universitas Ahmad Dahlan, Awalia Rahman Rizqa , Barata Kusuma Utami Budi
Published: July 2021

Abstrak: Penelitian ini bertujuan untuk mengetahui determinan faktor biaya audit pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di BEI. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 70 perusahaan sebagai sampel. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa atribut perusahaan yang diwakili oleh ukuran, kompleksitas, pendanaan, dan risiko bawaan berpengaruh terhadap biaya audit. Selain itu, atribut KAP yang dilihat dari tipe KAP juga berpengaruh terhadap biaya audit. Hal ini berarti bahwa seiring dengan privatisasi BUMN maka kinerja perusahaan BUMN yang terdaftar di BEI sama baiknya dengan perusahaan swasta. Peningkatan kinerja diiringi dengan kesadaran akan kredibilitas laporan keuangan sehingga audit atas laporan keuangan memiliki peranan yang penting. Biaya audit yang terjadi merupakan irisan dari demand perusahaan BUMN dan supply dari KAP. Abstract: This study aims to determine the determinants of audit fee factors in state-owned companies listed on the Indonesia Stock Exchange. The population of this research is all state-owned companies listed on the IDX. The sample was selected using purposive sampling method and obtained 70 companies as samples. Data analysis using multiple regression analysis. The results showed that the company's attributes represented by size, complexity, funding, and inherent risk had an effect on audit fees. In addition, the attributes of public accountant firm seen from the type of public accountant firm also affect audit fees. This means that along with the privatization of state owned enterprises, the performance of state owned enterprises companies listed on the IDX is as good as private companies. Improved performance is accompanied by awareness of the credibility of financial statements so that audits of financial statements have an important role. The audit fee incurred is a slice of the demand for state-owned companies and the supply from public accountant firm.
APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN?
Authors:   Universitas Pembangunan Nasional Veteran Jakarta, Laura Ribkha , Nur Laela Ermaya Husnah , Warman Edi
Published: July 2021

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping, audit tenure dan kondisi keuangan berpengaruh positif signifikan terhadap opini audit going concern sedangkan reputasi KAP tidak berpengaruh terhadap opini audit going concern. Hasil penelitian ini akan memberikan kontribusi bagi peningkatan informasi auditor dalam analisis laporan keuangan dan audit opini. Selain itu, pengguna laporan keuangan juga harus memperhatikan faktor-faktor tersebut dalam menganalisis laporan keuangan untuk menghindari biasnya informasi yang disajikan. Abstract: This study was conducted to examine the effect of opinion shopping variables, KAP reputation, audit tenure and financial condition on the probability of giving going concern audit opinions to manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period which were selected using the purposive sampling method. Hypothesis testing in this study uses Logistics Regression Analysis. The results of this study indicate that opinion shopping, tenure audits and financial conditions have a significant positive effect on going concern audit opinions while KAP reputation has no effect on going concern audit opinions. The results of this study will contribute to the improvement of auditor information in financial statement analysis and audit opinion. In addition, users of financial statements must also pay attention to these factors in analyzing financial statements to avoid bias in the information presented.
KESEJAHTERAAN MASYARAKAT, FAKTOR POLITIK, DAN MANAJEMEN RISIKO ORGANISASI TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors:   Politeknik Keuangan Negara STAN, Arjun Darmawan Luky , Slamet Kuwat
Published: July 2021

Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.
FAKTOR INTERNAL PENDORONG TERJADINYA PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI
Authors:   Universitas Kristen Maranatha, Handayani Rini , Purnama Sari Endah ,   Universitas Kristen Maranatha, Prayogo Enny ,   Universitas Kristen Maranatha, Elvina Elvina ,   Universitas Kristen Maranatha
Published: July 2021

Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance. Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize tax avoidance.
THE BORROWING OF FOREIGN VOCABULARY IN RUSSIAN MEDICAL ORGANIZATIONS
Authors: Филиппова А.К. , Овчинникова С.М. , Огошков П.А.
Published: July 2021

В статье рассматривается активное применение английских и японских терминов, а также устойчивых словосочетаний при внедрении концепции бережливого производства в российские медицинские организации
Integrated Model of Character Education Development Based on Moral Integrative to Prevent Character Value Breaches
Authors: Nur Rahmat , . Suardi , . Nursalam , Kanji Hasnah
Published: July 2021

This research aims to produce a model of strengthening character education in university. This study's substance problem is students' bad behavior, so it requires a more comprehensive model of supporting character education. The research used a mix-method. It is a combination of qualitative methods and quantitative methods. The qualitative research instrument uses the researcher himself as the main instrument, while the quantitative tool uses a validated questionnaire. Qualitative research uses purposive sampling and random sampling techniques for quantitative research data collection techniques using interviews, observation, questionnaires, and documentation. The qualitative data analysis stages were carried out by starting to reduce data, display data, and verify data. The research results on the integration model of character education development developed at the University of Muhammadiyah Makassar are integrated with moral integrations, namely knowing, feeling, sinverbal, action, habitus, and culture (KFSAHC) to prevent violations of character values.
Homeschooling Implementation: Indonesian Parents' Experience During The COVID-19 Pandemic
Authors: Daulay Nurussakinah , Hendriani Wiwin , Nur Haerani , Haque Sayidah Aulia 'ul
Published: July 2021

This study aimed to explore parents' difficulties and efforts in implementing homeschooling during the Covid-19 pandemic from diverse regions in Indonesia. The research was conducted twice, namely three weeks after the enforcement of Large-Scale Social Restriction (PSBB) and ten months after that. The total participants involved were 385 parents in the first study and 105 parents in the second study in this exploratory study. The method used in this study was descriptive qualitative with the data collection using two open-ended questions online. The result showed that schools that had implemented online learning applications before the pandemic would make the parents, teachers, and students easier in facing homeschooling challenges. The school that never implemented online applications before the pandemic made the parents, teachers, and students notice overwhelmed by the challenges of homeschooling. Parents both actively and passively perform how to overcome homeschooling difficulties.
The Risk-Taking Attitude of Student towards Mathematics through Inquiry-Based Open-Ended Learning
Authors: Yuni Yatha , Alghadari Fiki
Published: July 2021

This research was to know students' achievement and improvement risk-taking attitudes in grade 7 at Madrasah Tsanawiyah in Bekasi City towards mathematics through Inquiry-Based Open-Ended (IBOE) learning. This research is quantitative research with the research design Non-equivalent Pre and Post-test Control-Group Design. There are 156 students as a sample. It was taken using the purposive sampling technique from two Madrasah Tsanawiyah (MTs). Seventy-seven students in the experimental class (IBOE) and 79 students in the control class (Direct Learning: DL). They were grouped according to previous mathematics abilities (level high, medium, and low).  The instrument used was a questionnaire consisting of 17 valid statements adopted from the Domain-Specific Risk-Taking (DOSPERT) scale. The results of this research were reviewed based on early mathematical skills, achievement of the process of building a risk-taking attitude for MTs students. Students who received IBOE learning were no better than students who received DL.  Meanwhile, based on the early mathematical skills, students who increase in building a risk-taking attitude received IBOE learning was better than students who received DL.