bluuebunny/crossref_metadata_2025 huggingface dataset:
Elevating student engagement and academic performance: A quantitative analysis of Python programming integration in the Merdeka Belajar curriculum
Authors: Rais Damar , Zhao Xuezhi
Published: August 2024

Python programming is widely employed in educational institutions worldwide. Within the Merdeka Belajar curriculum context, this programming is recognized as a suitable vehicle for mathematics instruction, significantly influencing students’ motivation and learning outcomes, particularly following periods of educational hiatus. This study examines the effectiveness of Python programming in promoting heightened learning outcomes by examining the intricate relationship between student motivation and learning. The study uses quantitative research methodologies to evaluate student learning facilitated through Python programming, encompassing problem-solving assessments and the administration of motivation questionnaires. By engaging in coding practices, students understand the symbols they manipulate, facilitating their ability to juxtapose data derived from mathematical modeling with the resultant programming output. When disparities arise, students are empowered to reassess their work, fostering a more profound comprehension of the subject matter. These exercises serve to augment students' capacity to retain and process information within memory. Furthermore, students demonstrate a favorable disposition, exhibiting persistence in resolving programming challenges by meticulously analyzing error outputs, particularly those pertaining to TypeErrors. Encouraging students to confront errors through thoroughly examining error output manifestations engenders an efficacious learning paradigm. This research proffers invaluable insights for educational institutions contemplating the integration of Python programming as an instructional adjunct.
How mathematics teachers' special knowledge changing: A case study in the Professional Teacher Education program
Authors: Matitaputty Christi , Nusantara Toto , Hidayanto Erry , Sukoriyanto
Published: August 2024

The COVID-19 pandemic has catalyzed the widespread adoption of distance learning, necessitating a comprehensive understanding of how teacher knowledge evolves within the context of Teacher Professional Education (TPE) programs. Some research endeavors may employ evaluation methodologies that inadequately capture the nuanced dimensions of knowledge, highlighting the necessity for greater incorporation of evidence-based approaches in the formulation and assessment of teacher development initiatives. This study employs a qualitative methodology to explore the evolution of Mathematics Teachers' Specialized Knowledge (MTSK) within the framework of a TPE program. Data were gathered through the engagement of three educators in the preparation and execution of lessons on permutation and combination via a Learning Management System (LMS), coupled with in-depth interviews. The findings underscore the TPE program's role in fostering collaborative learning environments through participation in online educational communities. Teachers are shown to be increasingly integrating technology into their pedagogical practices, albeit with varying degrees of proficiency. The presence of Professional Learning Communities (PLCs) is identified as instrumental in supporting educators in refining instructional strategies to enhance teaching effectiveness. Nevertheless, there remains a subset of teachers necessitating more profound and more comprehensive content knowledge about their subject matter. These insights emphasize the importance of designing TPE programs that offer sustained and adaptable professional development opportunities to facilitate continuous growth among educators. Consequently, it is recommended that online learning communities geared toward addressing the diverse learning requirements of students be established, thereby aiding in the identification and resolution of pedagogical challenges.
Athletes as guest speakers in mathematics education: A descriptive study of a pala player in dialogue with pre-service teachers
Authors: Agirre-Basurko Elena , Albizu-Mallea Uzuri , Perales-Fernandez-de-Gamboa Andrea
Published: August 2024

The integration of sports-related contexts into mathematics education, along with the inclusion of guest speakers in classroom settings, is a widely acknowledged pedagogical strategy. This study employs a descriptive research approach to analyze a didactic activity conducted with 86 third-year students pursuing a Degree in Primary Education at the University of the Basque Country. The chosen sport for this activity was Basque pala, featuring a guest speaker renowned as one of the sport's all-time greats. This activity aimed to enhance the future primary school teachers' capacity to develop and select appropriate mathematical educational materials. Data for this research comprise the mathematical inquiries generated by students' post-guest lectures and responses gathered from a post-session survey. Findings reveal that student participants held a notably favorable perception regarding using Basque pala as a mathematical context within primary school education and as a component of their pedagogical training. The involvement of the guest speaker received exceptionally high acclaim. These outcomes remained consistent across two academic years and regardless of respondents' gender. In summary, when introduced by a distinguished practitioner, Basque pala proved to be a fertile ground for generating mathematical tasks and was a highly motivating factor for pre-service teachers.
DAMBE COMO PRÁTICA CORPORAL DE LUTA AFRICANA
Authors: Almeida Lima George , Giordani Vasques Daniel , Py Mariante Neto Flavio
Published: August 2024

Este estudo tem como objetivo construir um estado da arte de publicações acadêmicas sobre a luta africana Dambe. O processo de seleção do corpus, sem recorte temporal, resultou em nove artigos científicos, publicados de 2010 a 2022. Foram utilizadas as seguintes bases de dados: SciELO, Lilacs, Portal de Periódicos da Capes e Google Scholar. A análise temática resultou na construção de duas categorias: (i) aproximações entre Dambe e elementos religiosos e (ii) aspectos socioculturais do Dambe. Os resultados indicaram pouca produção acadêmica, possivelmente relacionada a estigmas e preconceitos para com as lutas africanas, silenciadas a partir de relações coercitivas de poder. Além disso, mostraram processos de ressignificação do Dambe na direção da racionalidade esportiva. Por fim, cabe destacar que poucos estudos discutiram as violências infligidas ao povo africano, que parecem ser elementos significantes na pouca visibilidade das suas práticas corporais.
PRÁTICAS EDUCATIVAS COM PESSOAS NEGRAS NO BRASIL COLÔNIA
Authors: Da Silva de Andrade Oberdan , Fraga Vilas-Bôas Carvalho do Nascimento Ester
Published: August 2024

Na perspectiva da História da Educação, este estudo objetiva analisar as práticas educativas direcionadas às pessoas negras durante o período colonial brasileiro. O referencial teórico-metodológico ancora-se nos estudos da historiografia educacional no Brasil colônia de Gondra & Schueler (2008), Morais (2016) e Casimiro (2007); pelo viés da História da Educação na perspectiva das pessoas negras através dos estudos de Munduruku (2012); Gomes (2017) e Silva (2000); na relação entre instrução e escravidão no período sinalizado nas pesquisas em Santos, Amorim e Nascimento (2017) e nos pressupostos pedagógicos instituídos pelo manual jesuítico do Ratio Studiorum apresentado por Franca (2019). A pesquisa foi permeada pela abordagem qualitativa via pesquisa bibliográfica tendo como método de análise o Indiciário de Ginzburg (1989). Apesar dos marcos regulatórios educacionais nos tempos coloniais terem sidos elaborados conforme os padrões eurocêntricos em alinhamento ao poder político e escravocrata em que se proibia os menos favorecidos o direito à escolarização, os resultados apontaram indícios da existência, restrita e pontual, do acesso à Educação via a materialização de práticas educativas direcionadas às pessoas negras à época investigada. Conclui, porém, também, pela existência desses processos educativos materializados pelo silêncio, exploração e esquecimento para com os sujeitos da pesquisa.
EMANCIPAÇÃO MENTAL DOS AFRICANOS A PARTIR DO PARADIGMA DA PEREGRINAÇÃO DO POVO HEBREU PELO DESERTO EM ÊXODO
Authors: Florentino João André
Published: August 2024

O povo hebreu se tornou um povo livre e deveria viver como tal. Mas o povo que deixou o Egito não estava livre; ainda estava em cativeiro. Embora tivessem deixado o Egito, o povo hebreu ainda carregava o Egito em suas mentes, em forma de percepções, autodefinições, autorreferência e concepção de realidades. A mentalidade escrava foi se tornando profundamente arraigada nas suas psiques. Os estudiosos judeus sustentam que o povo hebreu peregrinou 40 anos no deserto para recuperar o seu sistema de pensamento judaico centrado em Yahweh. A peregrinação foi um elemento crucial na recuperação e reconstituição de uma identidade e prática judaicas. Dessa forma, as peregrinações pelo deserto poderiam ser consideradas um processo decolonial após a libertação da escravidão egípcia. Assim, pretendemos demonstrar como a experiência do deserto serviu como um processo de libertação (desintoxicação) da mente hebraica da corrupção egípcia e foi fundamental na formação de indivíduos radicalmente segregados em uma nação judaica. Esta análise será apresentada como uma proposta de caminho que os povos africanos podem seguir para a emancipação de suas mentes após a colonização.
Development of Bio Batteries Utilizing Coconut Dregs and Pineapple Extract as Alternative Energy Sources
Authors: Toruan Parmin Lumban , Wahyuni Dita Putri , Rahmawati Rahmawati , Atina Atina
Published: August 2024

Coconut and pineapple dregs contain ions that can be effectively used as energy sources. This study aims to evaluate the electricity generated from varying compositions of coconut dregs and pineapple juice in bio-batteries. The bio-battery paste is created using different ratios of coconut dregs and pineapple juice, along with electrodes (aluminum and graphite). An experimental method was employed. The results indicated that the highest voltage of 0.54 V and a current of 0.71 mA were achieved with 40 ml of pineapple juice added to the coconut dregs, whereas the lowest voltage of 0.40 V and a current of 0.01 mA were observed without adding pineapple juice. For the pineapple juice concentration, the highest voltage of 0.51 V and a current of 0.91 mA were obtained with 10 grams of coconut dregs, while the lowest voltage of 0.44 V and a current of 0.31 mA occurred with 40 grams of coconut dregs. The concentration of coconut dregs and pineapple juice significantly affects the voltage produced, while the current is significantly influenced by the concentration of coconut dregs but not by the concentration of pineapple juice.
The Think Pair Share Learning Model's Active Learning Process in Basic Electrical Subjects at SMKN 1 Lhoknga, Aceh
Authors: Azmi Faisal , Fathiah Fathiah , Fachri Muhammad Rizal
Published: August 2024

Vocational high school curriculum aimed to prepare pupils for careers in specific industries. Student learning results are significantly impacted by the vocational school learning process. Students' comprehension at SMKN 1 Lhoknga is still deficient since the learning model used is not as effective in maximizing the growth of students' understanding. Applying the Think Pair Share learning paradigm, which is in line with the learner-centered curriculum, is one option to solve this issue. This study employs a quantitative methodology and involved 27 pupils in class X TITL SMKN 1 Lhoknga. Questionnaires and observation sheets are the tools employed. The findings demonstrated that, according to the Think Pair Share learning model, students' average level of activity was 79, with a trend of 79 > 73.3, placing them in the very high category. The percentage of students who responded is 77.04%. it can be concluded that the utilization of the Think Pair Share approach can raise students' engagement with basic electrical materials, according to the study's findings.
Strategi Pemasaran Berbasis E-Commerce pada Usaha Queen’s House di Kota Palu
Authors: Kalaba Yulianti , Erny Erny , Khairunnisa Nur Ainun , Safitri Dian
Published: August 2024

Perdagangan elektronik atau e-commerce didefinisikan sebagai cara untuk menjual dan membeli barang dan jasa melalui jaringan internet. Penelitian ini bertujuan untuk mengetahui strategi pemasaran berbasis e- commerce berdasarkan kondisi faktor internal dan eksternal pada usaha Queen’s House. Penentuan responden ditentukan secara purposive sampling, jumlah responden sebanyak 15 orang. Analisis yang digunakan dalam penelitian ini adalah analisis SWOT. Hasil analisis menunjukkan bahwa pemasaran di Queen’s House berada pada strategi ST yaitu kuadran II dengan nilai 3,25, Alternatif strategi yaitu (a) Queen’s House dapat memaksimalkan iklan dan promosi melalui platform instagram dan facebook dengan mengikuti perkembangan tren saat ini dan memanfaatkan kebijakan penukaran buah serta memaksimalkan pelayanan yang ramah dan responsif terhadap konsumen yang berbelanja online dan offline yang menjadipembeda dari competitor sejenis sehingga sulit untuk disaingi (b) menggunakan kualitas produk yang stabil untuk menyikapi perubahan tren dan preferensi konsumen yang dapat mendorong peningkatan daya tarik, kepercayaan konsumen serta penjualan mereka dalam pemasaran yang berbasis e-commerce
Hallazgos ecográficos en la enfermedad del tracto urinario inferior felina (F.L.U.T.D)
Authors: Petro Hernández Victor Gerardo , Ramírez Guzmán Kelly Johana , Molina Amaya María Camila , Solar Rubén Darío
Published: August 2024

Contextualización: la Enfermedad del Tracto Urinario Inferior Felino, conocida como FLUTD, es el conjunto de síntomas clínicos asociados a disturbios de la mucosa vesical y uretral del paciente felino, relacionados con la Cistitis Idiopática Felina (CIF), urolitiasis, Infección Bacteriana del Tracto Urinario (ITU), neoplasia de la pared vesical y los trastornos neurológicos. La ecografía abdominal es uno de los métodos diagnósticos más utilizados en patologías relacionadas con el tracto urinario, ya que permite observar con claridad la estructura renal, los uréteres, la vejiga y la uretra, que indicaría de una manera no invasiva si el paciente presenta alguna anormalidad en su tracto urinario. Vacío de conocimiento: dado que es una enfermedad causada por diferentes patologías que se caracterizan por presentar signos clínicos similares es necesario conocer, mediante el método diagnóstico más utilizado, la ecografía abdominal, los hallazgos más comunes para así detectar la causa principal y aplicar un tratamiento eficaz para nuestros pacientes felinos. Propósito del estudio: identificar y caracterizar los hallazgos ecográficos más comunes en FLUTD de pacientes que ingresaron al servicio de diagnóstico ultrasonográfico en la clínica CUV de la ciudad de Ibagué, desde el 9 de mayo al 9 de septiembre del 2022. Metodología: se obtuvieron las imágenes ecográficas de los felinos que ingresaron a la clínica con sintomatología de FLUTD para luego organizarlas de acuerdo con los hallazgos ecográficos más comunes, denotando las diferencias y similitudes estructurales entre pacientes. Las imágenes se obtuvieron mediante el equipo portátil Mindray DP-20, utilizando sonda lineal de hasta 10 Mhz y sonda microconvex de hasta 8.5 Mhz. Resultados y conclusiones: el hallazgo ecográfico más evidenciado fue la presencia de sedimento no mineralizado en diez casos (35,7%); en segundo lugar, se encontraron otras variaciones anatómicas como sedimento no mineralizado con engrosamiento de la pared vesical, presencia de sedimento mixto y flóculos, solo sedimento mixto y sedimento mixto con engrosamiento de la pared vesical y flóculos, cada uno de estos con tres casos (10,7%). Los hallazgos menos comunes fueron: sedimento no mineralizado con aumento en el grosor de la pared vesical y la presencia de contenido libre, sedimento no mineralizado con hilos de fibrina, dilatación uretral y la presencia de sedimento mixto con aumento en el grosor de la pared vesical, cada uno con un caso (3,5%) del total de los veintiséis pacientes.
Decoding the Semantic Marvels of the Quran: The Intricate Meanings of 'Home' in Islamic Architecture
Authors: Yulianto Yulianto
Published: August 2024

This research examines the i’jaz (scientific miracles) of the Quran concerning the semantic field of the word al-baytu within the study of Islamic architecture, a topic that has not been previously explored. The study draws data from Quranic verses containing the term al-baytu and the semantic field of the word al-baytu, such as al-manzilu, al-maskanu, and others. The data collected is then interpreted through the lens of i’jaz (scientific miracles) of the Quran following the terminological framework of the Quranic lexicon. The interpreted results are subsequently analyzed using componential analysis. Based on the results and discussion, it is concluded that the i’jaz (scientific miracles) of the Quran in the semantic field of bayt in the Quran includes terms such as al-maskanu, al-baytu, al-qosru, al-manzilu, ad-dāru, al-qoryatu, and al-madīnatu. Al-maskanurefers to a single dwelling that provides comfort, unlike al-baytu, which also signifies a single dwelling but does not or cannot provide comfort. Al-maskanu is akin to the concept of "home," whereas al-baytu resembles the concept of "house." Al-manzilu serves as a hypernym for the terms al-maskanu and al-baytu, meaning a general place of residence, whether it provides comfort or not. Meanwhile, al-qosru denotes a luxurious residence. Ad-dāru refers to a single house along with its yard. Al-qoryatu is a collection of houses belonging to a community with racial and blood ties. Finally, al-madīnatu is a collection of houses belonging to a society with diverse tribes and races, not bound by blood ties.
Marangoni convection in a trapezoidal enclosure with a heated circular cylinder
Authors: Al‘Aidrus Sharifah Nuriza Binti Syed Muhammad , Siri Zailan , Saleh Habibis
Published: August 2024

A numerical study was carried out to investigate the fluid flow and heat
transfer rate of nanofluid inside a trapezoidal enclosure with a circular
heated cylinder. One side of the wall was cooled at constant temperature and
the cylinder was placed in different locations inside the cavity. The finite
element method was used to obtain the approximate solutions for the
governing equations with respect to its boundary conditions. The parameters
that were considered were the Marangoni number, Rayleigh number, cylinder
position and solid particle volume fraction. The results showed that the
position of the cylinder influences fluid flow and heat transfer, and that
the effects of the Rayleigh and Marangoni number were significant on the
strength of the flow.
An experimental investigation in to the thermal management of prismatic lithium battery utilizing liquid-vapor phase change cooling
Authors: Xi Wenrui , Zhang Qiang , Cao Ganglin , Zheng Lei , Zhang Xiongwen
Published: August 2024

Integrating a thermal management system for batteries can be a potent means
of reducing their operational temperatures. This paper introduces a thermal
management system that employs direct contact between the battery and a
refrigerant. Through a series of tests examining the battery's cooling
performance under conditions of natural convection, passive cooling, and
active cooling, a comprehensive evaluation of the Battery Thermal Management
System was conducted. Comparing the maximum temperature of the battery at the
end of discharge, passive cooling provides reductions of 11.99%, 26.07%, and
32.98% compared to the natural convection at the rate of 1C, 2C, and 3C
discharge process, respectively. Furthermore, the effectiveness of active
cooling increases as the temperature of the cooling water decreases. There
is a temperature drop primarily stemmed from the refrigerant's phase change
during the high-rate discharge process. Moreover, the temperature decrease at
the moment of phase transition becomes more marked as the ambient temperature
rose. In the 3C discharge with 5?cooling water circulation, T top, T middle,
T bottom, and T sides decreased by 1.63%, 1.90%, 5.21%, and 6.31%, respectively
during the refrigerant phase moment.
Optimization of blade profile for governing stage in peak regulating condition
Authors: Li Pan , Kaisong K , Peng Haichao , Si Heyong
Published: August 2024

Blade loss seriously affects the stage efficiency of steam turbine. The
Genetic Algorithm is used to optimize the NURBS curve of blade profile in
governing stage. With the maximum value of the function composed of total
pressure loss coefficient, steam flow Angle and static pressure ratio, the
optimized blade profile in peak regulating condition is obtained. The flow
pattern of internal flow field, the load distribution of blade and the
development law of cascade losses are studied before and after blade profile
optimization. The results show that after blade profile optimization, larger
rotor blade leading edge diameter can effectively reduce the influence of
steam attack angle on the flow field when the volume flow rate is small. The
smoother suction surface and thinner trailing edge can reduce the end wall
loss in the cascade passage, which leads to the reduction of the influence
area of secondary flow, the effective restraint of the boundary layer
thickness on the blade surface, the reduction of blade loss, and the
improvement of flow efficiency of the governing stage after optimization.
The optimized blade not only improves the performance in the peak regulating
condition, but also has good performance in the design condition.
A Markovian batch arrival queueing system with disasters, working breakdowns, and impatience: Mathematical modeling and economic analysis
Authors: Ramdani Hayat , Bouchentouf Amina , Yahiaoui Lahcene
Published: August 2024

Machining systems are essential for many industrial applications, such as
manufacturing, processing, and assembly. However, these systems are often
exposed to various sources of uncertainty and disruption, such as disasters
and customer impatience. These factors can adversely affect the performance,
reliability, and profitability of the machining systems. Consequently,
modeling and analyzing machining systems under these conditions becomes
crucial. In this paper, we deal with a Markovian multi-server queueing
system with batch arrival, Bernoulli feedback, and customers? impatience
(balking and reneging). The system undergoes disastrous interruptions that
force all customers- whether waiting or currently in service-to exit,
leading to server failures. Moreover, the system dynamically alternates
between main servers and substitute servers based on the occurrence of
disasters. These substitute servers operate at reduced rates compared to the
main servers. Our contributions include deriving the stability condition for
the system and obtaining the probability generating function of steady-state
probabilities, enabling us to derive essential performance measures.
Additionally, we develop a cost model and conduct an economic analysis for
the system.
Rakétafejlesztő mérnökhallgatók a Budapesti Műszaki Egyetemen
Authors: Illyés András , Matécsi Barbara , Oláh Ádám , Princz Katalin , Szilágyi-Sándor András
Published: August 2024

A BME Aerospace Team egy innovatív hallgatói rakétatechnikai csapat, amelynek Aether S kutatórakétája, hazánkban elsőként jutott fel 7000 méteres magasságba. Az Aether S legnagyobb elért sebessége 750 m/s (Mach 2,2) volt, amely európai sebességi rekord a hallgatói csapatok között. Rakétájukban emberi csontszöveti sejtekkel kísérleteztek, valamint egy légkörfizikai mérés is helyet kapott az eszközükben. Jelen tudományos közlemény a BME Aerospace csapatát, az Aether S fejlesztését, felépítését, repülési  teljesítményét, valamint az eszköz belső terében zajlott tudományos kísérleteket mutatja be, ismeretterjesztő szándékkal.
Skolehjemmene, Norge og Europa: En transnasjonal dialog?
Authors: Reitan Jon
Published: August 2024

With the introduction of the Act for the Protection of Neglected Children in 1896, a new municipal institution was established in Norway. So-called custody committees were granted comprehensive authority to reach the ambitions of the law; to discipline, rehabilitate and educate “morally depraved” children as future members of society. This new policy developed within the framework of an institutional system that included foster care homes, orphanages, reformative schools, and special schools. This chapter discusses the institutions associated with the Child Protection Act in a transnational perspective, focusing on the reformative schools and the development of networks and meeting places between these schools and institutions in Europe.
Psykiatrien og de vanskeligste skolehjemsbarna: Tanke og handling mellom to kriser
Authors: Haave Per
Published: August 2024

This chapter traces the rise and fall of the psychiatric gaze in the school system for maladjusted youth. Attempts to establish separate, psychiatric care for those youth who were considered the most difficult, the so-called psychopaths, were jettisoned in the early 1900s when it became public knowledge that the inmates in the existing schools were living in scandalous conditions. After decades of planning, the attempts were finally realized in the 1950s. A new crisis followed in the early 1960s, however, when it was revealed that the inmates at a medically reformed institution for girls were also living in scandalous conditions, including frequent imposition of long-term isolation. This crisis ended efforts to establish a separate, psychiatric care that was rooted within the framework of the school system for the maladjusted.

It is argued that the attempts to establish separate, psychiatric care for “psychopaths” did not create contested claims of jurisdiction between the medical and educational professions, as was the case in care for the intellectually disabled. This was because the pedagogues wanted special schools for the maladjusted without those suffering from psychopathy, while the psychiatrists wanted separate institutions specifically for them.
Skuleheimane som skjønnlitterært motiv
Authors: Sem Leiv
Published: August 2024

The chapter discusses the school system as a literary motif and argues that it should be read in light of two types of exchange. One is the flux of motifs between the literary world and the outer world of social and political realities. This exchange has given fiction literature vast resources in terms of themes, emotional depth, and a sense of deep relevance. The traffic has also gone in the other direction, with the world of fiction literature sparking some of the heated political debates and important social reforms in Norwegian 20th century history. The other exchange is the one between Norwegian and international literature, especially British literature. Their literary tradition of school tales in settings ranging from private boarding schools to childcare institutions for the poor and destitute in Victorian Britain have lent important impulses to Norwegian literature. This chapter discusses these general patterns and then goes on to investigate two Norwegian novels that depart somewhat from these patterns, and use these resources in new, original ways, thus testifying to both the mutability and the usability of the literary motif, as well as its lasting appeal.
Sameskolen i Havika: Internatskole og fornorsking i sørsamiske område
Authors: Idsø Viken Øystein Lydik
Published: August 2024

From 1910 to 1951, many South Sámi children went to a boarding school at Havika, Namsos. Although established as a safe haven for Sámi children, who were often harassed at municipal schools, Havika came to play a decisive part in the loss of South Sámi language and culture. South Sámi-speaking staff were only present during the first two years the school existed, and the teaching left no room for Sámi traditions and way of life. Young children encountered unfamiliar living conditions, away from their parents for long periods of time, with little alternative adult support.

Unlike the publicly operated boarding schools for Sámi children in Northern Norway, the Havika school was privately owned by the Sámi Missionary Society. The society was established to advocate preaching in Sámi, and thus in opposition to language policies in ecclesiastical practices. It also relied on public funding, however, and therefore did not oppose public educational policies, such as prohibition of the use of Sámi languages. Furthermore, the missionary society regarded education as a ‘civilising’ project, to eradicate what was defined as primitive customs. Former pupils at Havika later reported an unsympathetic attitude towards their Sámi background; some also reported harsh punishments and bullying.
Comprensión del concepto de Límite de una Función Real en diferentes etapas académicas de nivel superior
Authors:   Instituto Tecnológico de Puebla, México, Analco Panohaya America Guadalupe , Hernández Rebollar Lidia Aurora ,   Benemérita Universidad Autónoma de Puebla, México
Published: August 2024

En este trabajo de corte cualitativo con un enfoque interpretativo, se analizó la comprensión del concepto de límite de una función de variable real, en cinco estudiantes de la Facultad de Ciencias Físico Matemáticas de la Benemérita Universidad Autónoma de Puebla que cursaban diferentes etapas de los programas de licenciatura y posgrado en ciencias matemáticas. El diseño y análisis de las actividades realizadas por los informantes se enmarcan en las teorías APOE y de Representaciones Semióticas. El propósito fue explorar cómo cambia la comprensión del límite de una función a lo largo de la formación de los estudiantes de matemáticas, desde el punto de vista de la teoría APOE. En el análisis se consideraron también los diferentes registros semióticos, y se identificaron dificultades que podrían prevalecer en los estudiantes a lo largo de su formación en matemáticas. La metodología de esta investigación se fundamentó en el ciclo de la teoría APOE formado por tres componentes: el análisis teórico, el diseño y aplicación de cuestionarios y el análisis y verificación de datos. Del análisis de los resultados se desprende que, el alumno de doctorado ha construido el Objeto límite de una función de variable real, realizó todas las transformaciones semióticas solicitadas en los registros dados utilizando un lenguaje formal y preciso. Mientras que, los alumnos de maestría y licenciatura mostraron evidencia de una concepción Proceso del límite de una función en construcción y tuvieron dificultades para hacer algunos tratamientos en el registro algebraico.
Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra
Authors: Kusumawati Ni Putu Ayu , Pramuki Ni Made Wisni Arie , Ayu Putu Cita
Published: August 2024

This research aims to examine the influence of good corporate governance (GCG) with Tri Hita Karana (THK) organizational culture and Sad Warnaning Rajaniti's leadership as moderators on the performance of Village Credit Institutions (LPD) in Bali. The study population comprises LPD heads throughout Bali, with a sample size of 315 respondents selected using stratified random sampling. Data were collected and analyzed using the SEM-PLS method to test the hypotheses. The results indicate that LPD performance can be significantly enhanced through improvements in governance, which includes both Sekala (tangible) and Niskala (intangible) aspects of GCG. Additionally, the THK culture, encompassing Parahyangan (spiritual harmony), Pawongan (social harmony), and Palemahan (environmental harmony), along with the implementation of Sad Warnaning Rajaniti leadership, positively influences LPD performance. Furthermore, the study finds that THK culture and Sad Warnaning Rajaniti leadership act as effective moderators in this relationship. These findings have important implications for the development of accounting literature by integrating management aspects, such as GCG implementation, leadership based on Sad Warnaning Rajaniti, and THK organizational culture, to improve LPD performance. This research contributes valuable insights for policymakers and practitioners in enhancing the governance and leadership frameworks of LPDs in Bali.
Pengaruh Capital Intensity, Kepemilikan Manajerial dan Size Terhadap Tax Avoidance dengan CSR Sebagai Moderating
Authors: Saraswati Wiwik , Sutadji Ika Makherta
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, kepemilikan manajerial dan Size terhadap tax avoidance dengan CSR sebagai pemoderasi. Jumlah sampel yang dianalisis sebanyak 68 sampel perusahan pertambangan yang terdaftar di BEI tahun 2017- 2021. Penentuan sampel menggunakan teknik purposive sampling. Analisis data penelitian menggunakan regresi linear bergandan dan analisis regresi moderasi. Hasil analisis menunjukkan kepemilikan manajerial dan SIZE berpengaruh negatif terhadap tax avoidance. Kepemilikan manajerial tidak berpengaruh terhadap tax avoidance. CSR memperlemah hubungan Capital intensity dengan tax avoidance. CSR memperkuat hubungan kepemilikan manajerial dan SIZE dengan tax avoidance.
Pengaruh Suku Bunga, Prosedur Kredit, Kualitas Pelayanan, dan Jaminan Terhadap Keputusan Kredit Para Pelaku UMKM di Kecamatan Mendoyo
Authors: Rina Pradnyawati Ni Komang , Sulindawati Ni Luh Gede Erni
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh suku bunga, prosedur kredit, kualitas pelayanan, dan jaminan terhadap keputusan kredit para pelaku UMKM. Jenis penelitian ini adalah penelitian dengan menggunakan pendekatan kuantitatif. Metode pengumpulan data penelitian ini menggunakan kuesioner, studi pustaka, dan dokumentasi. Sumber data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh dari hasil olah data kuesioner, sedangkan data sekunder diperoleh dari data jumlah UMKM di Kecamatan Mendoyo dan berbagai literatur pendukung. Sampel penelitian ini adalah sebanyak 320 responden yang dipilih berdasarkan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa masing-masing variabel, yaitu suku bunga, prosedur kredit, kualitas pelayanan, dan jaminan berpengaruh positif dan signifikan terhadap keputusan kredit.
Kata kunci: suku bunga, prosedur kredit, kualitas pelayanan, jaminan, keputusan kredit.
Analisis Peran Kecerdasan Emosional, Kepemimpinan Transformasional, Profesionalisme Pengelolaan Keuangan Daerah, dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Pegawai Pada Kualitas Laporan Keuangan
Authors: Pasek Gede Widiadnyana , Pasek Nyoman Suadnyana
Published: August 2024

Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat kecerdasan emosional, kepemimpinan transformasional , profesionalisme pengelolaan keuangan daerah dan pemanfaatan sistem informasi terhadap kinerja pegawai pada kualitas laporan keuangan (studi kasus pada kantor Camat Se-kabupaten Buleleng). Penelitian ini menggunakan rancangan penelitian kuantitatif dengan menggunakan instrumen pengumpulan data berupa kuesioner. Populasi penelitian ini adalah seluruh pegawai bidang keuangan pada kantor Camat se-Kabupaten Buleleng.Penentuan sampel menggunakan metode purposive sampling dengan kriteria responden yaitu kepala sub bidang keuangan, bendahara gaji dan bendahara pengeluaran serta staff keuangan. Sehingga jumlah sampel  dalam penelitian ini sebanyak 67 orang. Analisis data penelitian dilakukan dengan model analisis data kuantitatif, memanfaatkan aplikasi SPSS versi 20. Hasil penelitian menunjukkan bahwa: 1).  Kecerdasan emosional mempunyai pengaruh yang signifikan terhadap kualitas laporan keuangan, 2).Kepemimpinan transformasional mempunyai pengaruh yang signifikan terhadap kualitas laporan keuangan,   3). Profesionalisme pengelolaan keuangan daerah mempunyai pengaruh yang signifikan terhadap kualitas laporan keuangan 4). Pemanfaatan sistem informasi akuntansi mempunyai pengaruh yang signifikan terhadap kualitas laporan keuangan. 5). Kecerdasan emosional , kepemimpinan transformasional, profesionalisme pengelolaan keuangan daerah dan pemanfaatan sistem informasi akuntansi secara serempak mempunyai pengaruh positif dan signifikan pada Kantor Camat se-kabupaten Buleleng.
Kata..Kunci: kecerdasan emosional, kepemimpinan transformasional, profesionalisme,system informasi akuntansi,kualitas laporan keuangan.
Pemahaman Sistem Informasi Memoderasi Hubungan Kompleksitas Audit Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit
Authors: Kawisana Putu Gede Wisnu Permana , Saputra Komang Adi Kurniawan , Jayawarsa A.A Ketut
Published: August 2024

Perkembangan dunia akuntansi menuntut setiap akuntan untuk menggunakan suatu sistem dalam membuat laporan keuangan. Jumlah akuntan di setiap perusahaan juga semakin sedikit seiring dengan perkembangan laporan keuangan yang sudah paperless. Hal ini juga dialami oleh seorang akuntan publik dimana setiap kegiatan audit harus dapat memahami teknologi informasi. Sehingga dalam setiap proses audit, setiap klien yang menggunakan sistem keuangan yang mumpuni dapat diikuti oleh auditor yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, tekanan waktu anggaran, pengalaman auditor terhadap kualitas audit. Penelitian ini menggunakan pemahaman sistem informasi sebagai variabel moderasi untuk mengetahui apakah hubungan antara 3 variabel mampu memperkuat kualitas audit dengan pemahaman sistem informasi bagi seorang auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali, dengan metode penentuan sampel berdasarkan kriteria. Mencari auditor yang memiliki pengalaman lebih dari 1 tahun sebagai sampel responden dalam penelitian ini. Alat regresi yang digunakan adalah regresi moderasi. Hasil penelitian ini melibatkan 60 responden dari 10 kantor akuntan publik di Bali dengan hasil pemahaman sistem informasi tidak mampu memoderasi hubungan kompleksitas audit terhadap kualitas audit. Pemahaman sistem informasi mampu memperlemah hubungan tekanan anggaran waktu terhadap kualitas audit, dan pemahaman sistem informasi juga mampu memperkuat hubungan pengalaman kerja terhadap kualitas audit
Kata kunci: Kompleksitas tugas, tekanan waktu anggaran, pengalaman, pemahaman sistem informasi, kualitas audit
Kualitas Laporan Keuangan Ditinjau Dari Budaya Tri Hita Karana, Good Corporate Governance, Kompetensi Sumber Daya Manusia Dan Manajemen Resiko Lembaga Perkreditan Desa
Authors: Darmawan I Gede Darmawan , Anantawikrama Tungga Atmadja  , Gede Adi Yuniarta
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh Budaya THK, GCG, Kompetensi Sumber Daya Manusia, dan Manajemen Risiko terhadap Kualitas Laporan Keuangan. Pendekatan yang digunakan adalah pendekatan kuantitatif. Populasi dan sampel berjumlah 150 responden. Data primer diperoleh dengan menyebarkan kuesioner dan diolah dengan bantuan aplikasi AMOS 24. Pengujian hipotesis dilakukan dengan menggunakan metode struktural. Hasil penelitian menunjukkan bahwa: 1) Budaya THK berpengaruh positif dan signifikan terhadap kualitas laporan keuangan; 2) GCG berpengaruh positif dan signifikan terhadap kualitas laporan keuangan; 3) Kualitas Sumber Daya Manusia tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan; 4) Manajemen Risiko berpengaruh positif dan signifikan terhadap kualitas laporan keuangan
Pengaruh Literasi Keuangan Dan Intellectual Capital Terhadap Keunggulan Kompetitif Serta Implikasinya Pada Kinerja Keuangan UMKM Di Kabupaten Buleleng
Authors: Komang Intan Pradiska  , Anantawikrama Tungga Atmadja  , I Gusti Ayu Purnamawati
Published: August 2024

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh literasi keuangan dan intellectual capital terhadap keunggulan kompetitif serta implikasinya pada kinerja keuangan UMKM di Kabupaten Buleleng. Populasi dalam penelitian ini adalah UMKM se-Kabupaten Buleleng yang berjumlah 57.216 UMKM. Penentuan jumlah sampel menggunakan teknik Isaac & Michael dengan taraf signifikansi 5% diperoleh 346 UMKM. Sampel dipilih dengan menggunakan teknik purposive sampling. Analisis data menggunakan SEM-PLS dengan bantuan SmartPLS Versi 3. Hasil penelitian menunjukkan bahwa literasi keuangan dan intellectual capital berpengaruh positif dan signifikan terhadap keunggulan bersaing UMKM. Literasi keuangan dan intellectual capital berpengaruh positif dan tidak signifikan terhadap kinerja keuangan UMKM. Keunggulan bersaing berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Keunggulan bersaing dengan sempurna memediasi pengaruh literasi keuangan dan intellectual capital terhadap kinerja keuangan UMKM.
Pengaruh Mekanisme Corporate Governance Dan Gender Diversity Terhadap Konservatisme Akuntansi
Authors: Adinda Tasya , Widiatmoko Jacobus , Indarti M.G. Kentris
Published: August 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, dewan komisaris independen, komite audit, dan gender diversity terhadap konservatisme akuntansi. Penelitian ini menggunakan dua variabel kontrol yaitu leverage dan ukuran perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 4 tahun berturut-turut dari tahun 2018 – 2021. Pemilihan sampel dengan menggunakan teknik purposive sampling menghasilkan 628 data perusahaan. Hasil yang diperoleh dengan regresi linier berganda menunjukkan bahwa gender diversity berpengaruh positif dan signifikan. Sedangkan kepemilikan manajerial, dewan komisaris independen, dan komite audit tidak berpengaruh. Pengujian terhadap variabel kontrol menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan, sedangkan leverage tidak berpengaruh.
Preparation Of Financial Reports And Fulfillment Of Obligations And Taxes Of Village Owned Enterprises (BUMDES)
Authors: Ludigdo Unti , Puspita Ayu Fury , Damayanti Made Tara , Lase Maria Inggried Soinia , Mufid Muhammad Farras
Published: August 2024

BUMDes or Village-Owned Enterprises are business entities originating from Village assets which are separated to manage assets, services, and other businesses for the greatest welfare of the Village community. BUMDes was formed in order to help villages increase village original income, through the Regulation of the Minister of Villages, Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management and Management, and Dissolution of Village-Owned Enterprises in which there is an explanation that the village government can establish BUMDes. According to Article 12 paragraph (3) of the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration Number 4 of 2014 that the BUMDes Operational Implementer is required to make Financial Reports of all business units every month as an accountability to the Village Government. So far, BUMDes managers have routinely reported as a form of their accountability. However, these financial reports are often not in accordance with what has been used as the proper standard for the Financial Reporting Guidelines/Accounting Standards. Therefore, it is necessary to hold socialization regarding the preparation of BUMDes financial and tax reports. This community service was carried out to 30 BUMDes in Junrejo District. The results showed that more than 40% of the participants felt helped by the event with this theme.
Implementation Of Accountability And Transparency Towards The Implementation Of The Rice Non-Cash Social Assistance Program In 2023
Authors: Al Bira Ahmad Mubarak , Lating Ade Irma Suryani , Sidarta Alphasyah Lazuardy
Published: August 2024

The study focuses on assessing the accountability and transparency of the implementation of the Rice Non-Cash Social Assistance Program in Bulak Village. The research, utilizing a descriptive qualitative approach in the form of a case study, relies on both primary and secondary data sources. Primary data is gathered through direct interviews, while secondary data is derived from December 2023 records of Rice Non-Cash Social Assistance recipients. Findings reveal that the program's implementation in Bulak Village aligns with accountability and transparency indicators, except for unpredictability in the distribution schedule by BULOG, the supplier. Despite this, the implementation complies with regulations and meets the stipulated accountability and transparency criteria. However, the irregular distribution schedule affects the community negatively. The study recommends consistency in Non-Cash Rice Social Assistance distribution, urging rice providers and local governments to address obstacles by considering additional vendors. Furthermore, maintaining transparent communication with the community regarding the program's implementation is emphasized. In conclusion, the study highlights the overall success of the program with room for improvement in distribution predictability for enhanced community impact.
Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022
Authors: Prada Chanda , Rizki Marsi Fella , Ameraldo Fedi
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization yang diproksikan dengan Debt to Equity Ratio (DER) dan profitabilitas yang diproksikan dengan Return on Assets (ROA) terhadap agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini sebanyak 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 19 perusahaan dengan 76 data observasi yang terdiri dari 19 sampel perusahaan perbankan yang dikalikan dengan 4 tahun penelitian. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan alat bantu Software Eviews versi 10. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial thin capitalization berpengaruh negatif terhadap agresivitas pajak. Profitabilitas secara parsial berpengaruh negatif terhadap agresivitas pajak. Hasil penelitian juga menunjukkan bahwa secara simultan thin capitalization dan profitabilitas berpengaruh terhadap agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022
Pengembangan Butir Soal Literasi Kimia pada Materi Benzena dan Turunannya Kelas XII SMA/MA
Authors: Qoyyimah Intan Nurul , Yusmaita Eka
Published: August 2024

Penelitian ini bertujuan untuk mengembangkan butir soal literasi kimia pada materi benzena dan turunannya yang dapat digunakan untuk mengukur kemampuan literasi peserta didik, Pengembangan butir soal literasi kimia pada penelitian ini dengan mengkolaborasikan dua kerangka berfikir, yaitu aspek-aspek literasi kimia yang dikembangkan oleh Shawrtz, dan kerangka level literasi kimia yang dikembangkan oleh Bybee.  Jenis penelitian ini adalah penelitian pengembangan dengan desain Model of Educational Recontruction (MER). Pengujian validitas konten dilakukan oleh oleh lima validator dan akan dianalisis menggunakan model Rasch dengan aplikasi winsteps. Hasil analisis validitas konten/isi pada penelitian ini menunjukkan hasil persetujuan (exact agrrements) sebesar 73,5% dan perkiraan hasil persetujuan sebesar 72,2%. Hasil analisis butir soal literasi kimia memiliki kategori valid dan memiliki nilai reliabilitas 0,96