bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Perilaku Belajar dan Pemahaman Akuntansi pada Masa Pandemi
Authors: Ocha Delanni Sutra  , Endrawati  , Fera Sriyunianti
Published: November 2023

Perilaku belajar dan pemahaman terhadap materi pelajaran saling berkaitan. Perilaku belajar pada masa pandemi mengalami perubahan karena perubahan sistem perkuliahan. Pada masa pandemi perkuliahan lebih banyak dilaksanakan secara online. Penelitian ini bertujuan untuk menganalisis perilaku belajar mahasiswa akuntansi dan dampaknya terhadap pemahaman Akuntansi. Metode penelitian adalah statistik deskriptif dan responden adalah mahasiswa akuntansi Politeknik Negeri Padang (PNP). Hasil penelitian menunjukan bahwa perilaku mahasiswa akuntansi pada masa pandemi ini cukup bagus. Tingkat pemahaman akuntansi juga baik, dilihat dari nilai mata kuliah Auditing II dan Terapan audit. Namun pada mata kuliah akuntansi keuangan lanjutan dan akuntansi keuangan menengah kurang bagus.
Faktor-Faktor yang Mempengaruhi Pengungkapan Aset Biologis Berdasarkan PSAK 69 (Studi Empiris pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia 2015-2020)
Authors: Nur’aini  , Fera Sriyunianti  , Wiwik Andriani
Published: November 2023

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan aset biologis sesuai dengan PSAK 69. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah semua perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia dengan pemilihan sampel menggunakan metode purposive sampling. Faktor-faktor (variabel independen) yang diuji pada penelitian ini adalah intensitas aset biologis, pertumbuhan perusahaan, profitabilitas dan tingkat internasionalisasi. Analisis dilakukan untuk periode sebelum PSAK 69 efektif berlaku (tahun 2015-2017) dan setelah PSAK 69 efektif berlaku (tahun 2018-2020). Pada masa PSAK 69 belum efektif berlaku, faktor tingkat internasionalisasi terbukti berpengaruh terhadap pengungkapan aset biologis. Namun faktor lainnya tidak terbukti berpengaruh terhadap pengungkapan aset biologis, yaitu intensitas aset biologis, pertumbuhan perusahaan dan profitabilitas. Sedangkan pada masa PSAK 69 telah berlaku secara efektif, faktor intensitas aset biologis dan tingkat internasionalisasi terbukti berpengaruh terhadap pengungkapan aset biologis. Namun dua faktor lainnya tidak terbukti berpengaruh terhadap pengungkapan aset biologis, yaitu  pertumbuhan perusahaan dan profitabilitas.
Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020
Authors: Jihan Octani  , Anda Dwiharyadi  , Dedy Djefris
Published: November 2023

Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon (stimulus, opportunity, rationalization, capability, ego, dan collusion) terhadap fraudulent financial reporting. Elemen stimulus diproksikan dengan financial target, financial stability, external pressure, dan personal financial need. Elemen opportunity diproksikan dengan ineffective monitoring, nature of industry, dan external auditor quality. Elemen rationalization diproksikan dengan change in auditor. Elemen capability diproksikan dengan change in director. Elemen ego diproksikan dengan frequent number of CEO’s picture, dan elemen collusion diproksikan dengan cooperation with government project. Populasi dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di BEI selama tahun 2017-2020 dengan jumlah sampel adalah 156 data. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukan bahwa financial stability berpengaruh positif terhadap fraudulent financial reporting, personal financial need dan frequent number of CEO’s picture berpengaruh negatif terhadap fraudulent financial reporting, sedangkan financial target, external pressure, ineffective monitoring, nature of industry, external auditor quality, change in auditor, change in director, dan cooperation with government project tidak berpengaruh terhadap fraudulent financial reporting.
Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus di Nagari Rao-Rao Kecamatan Sungai Tarab Kabupaten Tanah Datar)
Authors: Annisa Oktaviona  , Wiwik Andriani  , Gustati Gustati
Published: November 2023

Penelitian ini bertujuan untuk mengetahui peran perangkat desa di Nagari Rao-Rao Kecamatan Sungai Tarab Kabupaten Tanah Datar dalam akuntabilitas pengelolaan keuangan desa yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Penelitian ini adalah penelitian metode deskriptif dengan pendekatan kualitatif. Informasi data dalam penelitian ini yaitu data primer dan data sekunder. Informasi bersumber dari kepala desa, sekretaris desa, kaur keuangan, kaur perencanaan, kaur tata usaha dan umum, kasi pelayanan, kasi kesejahteraan, kasi pemerintahan, dan kepala jorong. Data dalam penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Menganalisis data dalam penelitian ini yaitu data reduction, data display, dan penarikan kesimpulan. Hasil dari tinjauan menunjukkan bahwa peran perangkat desa dalam akuntabilitas pengelolaan keuangan desa di Nagari Rao-Rao Kecamatan Sungai Tarab Kabupaten Tanah Datar sudah dapat dikatakan berperan dan sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa. Perangkat sudah menjalankan tugas sesuai dengan perannya, meskipun ada beberapa tugas yang memiliki batasan. Hambatan yang ada di Nagari Rao-Rao dalam pengelolaan keuangan adalah keterlambatan dalam proses pelaporan.
Analisis Potensi Wakaf Saham di Sumatera Barat
Authors: Noor Mochamad Azis Subagio  , Nurul Fauzi  , Muhammad Rafi
Published: November 2023

The purpose of this study is to analyze the potential of share waqf in West Sumatra. In analyzing the potential of share waqf, researchers will relate it to the potential possessed by the people of West Sumatera both in terms of material potential and non-material potential, such as religiosity and humanist. This study uses a survey method by distributing questionnaires to 135 samples. The target sample of this research is the Muslim community of West Sumatra. Respondent data obtained will be processed using the IBM SPSS Statistic 20 application to test the validity and reliability of the data. The results of this study indicate that share waqf has enormous potential in West Sumatra. From the material side of potential, many Muslim communities in West Sumatra are familiar with investing, save regularly, and agree that investment is very important. Likewise, from the potential non-material side of religiosity, the Muslim community of West Sumatra agrees that share waqf is in accordance with Islamic law and as an innovation in muamalah. Other potential of share waqf in West Sumatra can also be seen from the potential of the humanist non-material side that shows public concern for other human beings.
Pengaruh Persepsi Wajib Pajak atas e-System (e-Registration, e-Billing, e-Filing) terhadap Kualitas Pelayanan Perpajakan di KPP Pratama Padang
Authors: Azra Ramizah  , Desi Handayani  , Fera Sriyunianti
Published: November 2023

Penelitian ini dilatarbelakangi dengan adanya perkembangan pada sistem pelayanan dengan teknologi internet. Penelitian ini menggunakan teori Technology Acceptance Model (TAM). Tujuan dari penelitian ini adalah mengetahui pengaruh persepsi Wajib Pajak atas e-System (e-Registration, e-Billing, e-Filing) terhadap kualitas pelayanan perpajakan di KPP Pratama Padang. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan kuesioner sebagai instrumen penelitian. Pada Objek penelitian ini adalah orang yang telah menggunakan e-system perpajakan sebanyak 100 orang. Hasil penelitian ini menunjukan bahwa persepsi Wajib Pajak atas e-registration dan e-Filing berpengaruh terhadap kualitas pelayanan perpajakan di KPP Pratama Padang. Sedangkan persepsi Wajib Pajak atas e-Billing tidak berpengaruh terhadap kualitas pelayanan perpajakan di KPP Pratama Padang.
Pengaruh Pengungkapan Sukarela Berkaitan Dengan Corporate Social Responsibility Dan Corporate Governance Terhadap Nilai Perusahaan
Authors: Indah Musfita  , Novrina Chandra  , Lisa Amelia Herman
Published: November 2023

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sukarela yang berkaitan dengan CSR dan CG yang diukur menggunakan proksi proporsi komisaris independen dan daftar item pengungkapan CG menurut Keputusan Ketua BAPEPAM & Lembaga Keuangan dalam Peraturan X.K.6 Nomor: Kep-134/BL/2006 terhadap nilai perusahaan yang diukur mengunakan price to book value (PBV). Populasi pada penelitian ini merupakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Jumlah Sampel yang digunakan sebanyak 23 perusahaan. Pengujian hipotesis menggunakan uji t dan uji F, serta menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh positif terhadap nilai perusahaan, komisaris independen berpengaruh positif terhadap nilai perusahaan sedangkan CG berpengaruh negatif terhadap nilai perusahaan.
Pengaruh Sales Growth, Karakter Eksekutif, Dan Capital Intensity Terhadap Tax Avoidance
Authors: Ayustina Alika , Safi'i Mohamad
Published: November 2023

This study aims to determine the effect of sales growth, executive character and capital intensity on tax avoidance. Tax avoidance is the dependent variable and sales growth, executive character and capital intensity are independent variables. This type of research is quantitative, with a population of 60. This research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2021, the research sample was 10 companies with 6 years of observation, the method of determining the sample used was purposive sampling. The analysis method uses panel data regression analysis, T test and F test using Eviews 12. The results show that sales growth and executive character have no effect on tax avoidance and capital intensity has no effect on tax avoidance. Meanwhile, sales growth, executive character and capital intensity have a simultaneous effect on tax avoidance with a significance of 0,000377 < 0,05.
Penerapan Innovation Diffusion Theory terhadap Niat Mengadopsi Fintech Peer to Peer Lending
Authors: Suryafma Yola , Haryadi Anda Dwi , Afni Zalida
Published: November 2023

Penelitian ini bertujuan untuk mengetahui karakteristik inovasi yang mempengaruhi niat adopsi terhadap fintech peer to peer lending dengan menggunakan Innovation Diffusion Theory. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner. Sampel penelitian ini sebanyak 239 responden yang menggunakan fintech peer to peer lending di Indonesia. Penelitian ini menggunakan analisis regresi linear berganda untuk pengujian hipotesis yang diolah dengan alat bantu program komputer SPSS Versi 25.0. Hasil penelitian menunjukkan bahwa secara parsial karakteristik inovasi yaitu relative advantage, compatibility dan trialability berpengaruh positif terhadap niat adopsi fintech peer to peer lending sedangkan complexity dan observability tidak berpengaruh terhadap niat adopsi fintech peer to peer lending.
Analisis Pengaruh Pressure, Opportunity, Rationalization, Capability & Arrogance Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang
Authors: Anindya Amanda , Afni Zalida , Rosita Irda
Published: November 2023

ABSTRACT

This study aims to analyze the pressure, opportunity, rationalization, capability & arrogance of academic cheating behavior in students of the Accounting Department of the Padang State Polytechnic using fraud pentagon theory.  This research uses quantitative methods. The data used are primary data obtained through questionnaires. The population of this study is active students of the Accounting Department of the Padang State Polytechnic (Regular and Non-Regular) odd semester in 2021/2022. The sample in this study was 248 students. The Method used in this study was purposive sampling using a multiple linear regression model. The results of this study simultaneously show that pentagon fraud theory affects academic cheating behavior. It partially shows that pressure, opportunity, rationalization, capability affect academic cheating behavior. In contrast, arrogance has no effect on academic cheating behavior.
Pengaruh Corporate Social Responsibility (CSR), Likuiditas, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021
Authors: Adilla Noviani , Afni Zalida , Siskawati Eka
Published: November 2023

This study aims to analyze the factors that affect corporate social responsibility, liquidity, and sales growth on profitability in raw goods sector companies listed on the IDX in 2018-2021. The theory used in this research is Stakeholder Theory within the variable of Corporate Social Responsibility (CSR), Liquidity, Sales Growth as independents variables, and the dependent variable was profitability proxied by ROA. The population of this research was goods sector companies listed on the IDX in 2018-2021. The sampling with a total of samples are 28 companies from 93 populations. This research method used a quantitative approach with the analysis technique used, panel data regression analysis. This study used secondary data in the form of annual report and sustainability report which id processed with the SPSS version 25. The results show that Corporate Social Responsibility (CSR) and sales Growth both negatively effects the profitability, but liquidity has no effects to words profitability.
Analisis Tingkat Minat Masyarakat Pekanbaru Terhadap Mobile Banking BNI Menggunakan Pendekatan TAM
Authors: Aldrin Ilham Aulia , Zahara Zahara , Sudiman Josephine
Published: November 2023

This study aims to determine the level of public interest in using BNI Mobile Banking in Pekanbaru City. This research is supported by the Technology Acceptance Model (TAM) theory, while the variables used are perceived ease of use and perceived usefulness as independent variables, while BNI Mobile Banking user interest is the dependent variable. The population in this study were users of the BNI Mobile Banking application in Pekanbaru City and sampling was carried out using a non-probability sampling method with a method of determining the number of samples, namely using the lemeshow formula used to calculate samples with unknown populations. This study uses a quantitative approach with multiple linear regression analysis methods with a total of 100 respondents. This research data collection was carried out by distributing questionnaires online. The results of this study indicate that perceived ease of use has a positive and significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City and perceived usefulness has no significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City.
Analisis Financial Distress dengan Metode Altman Z-Score Modifikasi, Grover dan Zmijewski pada KSPPS BMT Ummat Sejahtera Abadi Jepara Tutup Tahun Buku 2018 – 2022
Authors: El Surayya Tahiyatur Ratih , Wirahadi Ahmad Afridian
Published: November 2023

The purpose of this study was to recognize early warning signs of bankruptcy through financial distress analysis at KSPPS BMT Ummat Sejahtera Abadi Jepara by applying the Modified Altman Z-Score Method, the Grover Method and the Zmijewski Method. The type of research applied is quantitative research with descriptive descriptions. The object of research is the financial reports of KSPPS BMT Ummat Sejahtera Abadi Jepara at the close of the 2018 - 2022 financial year. The statistical study in this study uses the calculation of financial ratios at KSPPS BMT Ummat Sejahtera Abadi from the financial distress analysis method. The conclusion of the study showed that KSPPS BMT Ummat Sejahtera Abadi Jepara did not face financial distress in the results of the modified Altman Z-Score method above the cut off value > 2.60, the score for 5 consecutive years was 3.7. 3,825. 4,145. 4,027. 3,978. The same results show that the KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health with the score on the Grover Method showing a number above the cut off G ≥ 0.01, namely 2018 (0.76), 2019 (0.77), 2020 (0.84) , 2021 (0.79), 2022 (0.799). Likewise the score on the Zmijewski Method shows a number less than 0, namely -3.28. -3.40. -3.62. -3.97. -3.95 means that KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health, not facing financial distress and far from symptoms of bankruptcy.
Meminimalisir Resiko Perubahan Valuta Asing Melalui Lindung Nilai (Hedging) Terhadap PT. Petrosea Tbk
Authors: Shariawi Sholahuddin , Panjaitan Maria Yunita Tianar Br , Nathanael Alfin
Published: November 2023

The Petrosea Tbk. (PTRO) is one of the most experienced multi-national companies in Indonesia. This company is engaged in mining contracting, construction, pawning and providing service contracts for supporting oil and gas (Oil and Gas) which have the aim of advancing activities in the ESG (Environment, social, governance) aspect as a decision on the sustainability of the Company. PT Petrosea Tbk. (PTRO) was established on February 21, 1972. The purpose of this study was to determine the effect of hedging on Derivative financial instruments in foreign currencies. This research was conducted by PT. Petrosea, Tbk by using a Research Method, namely a Descriptive Method which aims to find a solution to the problem being investigated through a description of the condition of the subject and object that occurs. which as stipulated in PSAK No.71 (2020, Tarko), Hedging is also carried out by several companies such as: PT. Sarana Infrasktur Indonesia & PT. Multi Infrastructure Facilities (2020, Ministry of Finance).From the results of research conducted on the company's analysis, it can be concluded that PT. Petrosea Tbk (PTRO) is transacting using foreign currency.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021
Authors: Putri Velli Maita , Endrawati Endrawati , Santi Elfitri
Published: November 2023

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
Вбудована система змішаного сигнального перетворення фотоелектричних сенсорних пристроїв
Authors: Голяка Р. Л. , Марусенкова Т. А. , Хільчук М. О. , Шпур О. М.
Published: November 2023

Представлені результати розроблення вбудованої системи змішаного сигнального перетворення фотоелектричних сенсорних пристроїв. Базовими вузлами вхідного сигнального тракту фотоелектричних сенсорних пристроїв є перетворювачі “фотострум-напруга” на основі трансімпедансних підсилювачів та частотноселективні кола навантаження фотодіодних структур на основі безіндуктивних гіраторів. Особливістю трактів такого типу є пряме перетворення вихідного струму сенсора в напругу із забезпеченням необхідних критеріїв формування сигналу. Представлені результати параметричного аналізу трансімпедансних підсилювачів та частотноселективних кіл навантаження на основі гіраторів. Аналіз проведено з використанням спеціалізованих моделей в середовищі SPICE. Реалізація експериментального прототипу вбудованої системи фотоелектричних сенсорних пристроїв здійснена на основі PSoC (Programmable System on Chip) 5LP Cypress Semiconductor.
Meningkatkan Kesadaran Masyarakat Terhadap Lingkungan Melalui Kegiatan Trash Festival And Art Exhibition
Authors: Arfa Muhammad , Haryono Haryono , Hairani Hairani , Fatimatuzzahra Fatimatuzzahra , Madani Miftahul , Lnnuddin Muhammad
Published: November 2023

The purpose of this research is to respond to the impact of waste on the environment through art festivals and exhibitions, workshops, music festivals and photography competitions. The results of the activity were very effective in inviting all parties to jointly protect the environment from waste and increasing public awareness to dispose of waste in its place, collaboration between the government and the Zero Waste program and several waste bank communities and the VIBE community. very effective every year as a form of shared responsibility to reduce waste accumulation in West Nusa Tenggara.
A Model of Women's Empowerment through the Salimah Rumah Education Program in Improving the Quality of Prosper Family in Lampung Central District
Authors: Sari Ariyana , Ghazali Bahri , Makmun Fariza , Yanti Fitri
Published: November 2023

Islam sees men and women have the same degree that distinguishes only the level of ketaqwaannya only. Women are one of the elements of society that has its role and function. Women as equal partners of men should be able to optimize their strategic role in a development. This study aims to determine (1) the model of women empowerment through Rumah pendidikan Salimah and (2) the impact of empowerment in improving the quality of prosperous families. The technique of data collection is done by interview, observation, and documentation. Data analysis techniques use data reduction, data presentation and drawing conclusions. The results showed that the model of women empowerment was carried out through the establishment of “Rumah Pendidikan Salimah” and the impact of empowerment that was carried out was seen from the process that was systematically arranged and had an applicable impact on the people of Central Lampung as evidenced by the maintenance of good relations in the family and the fulfillment of healthy and prosperous family indicators based on BKKBN.
Computer Vision-Based Fish Feed Detection and Quantification System
Authors: Riyandani Riyandani , Jaya Indra , Rahmat Ayi
Published: November 2023

The development of the Automatic Feeder instrument and OAK-D camera has yielded positive results. The Automatic Feeder functions well, dispensing 30 grams of fish feed every 5 rotations of the stepper motor. The OAK-D camera records with sharp details, accurate colors, and good contrast, producing high-quality videos. The YOLOv5x detection model achieves an accuracy of 82%, precision of 80%, recall of 84%, mAP of 81.90%, and a training loss of 0.079144. This model can detect fish feed with high accuracy. The calculation of fish feed reveals different consumption patterns in the morning, afternoon, and evening. On average, the fish feed is depleted at the 25th minute across all time periods. The information from the graphs and tables can assist in optimizing the feeding process to avoid overfeeding.
Gravity Disturbance Analysis of Geodynamics In East Indonesia
Authors: Natul Al Shida , Pratama Teuku Rykard Yudha , Shalihat Annisa Kurnia
Published: November 2023

Gravity satellites can be used for geodynamic studies in large and hard-to-reach areas. This study conducts gravity disturbance analysis from GOCE and EGM2008 satellite data for geodynamic interpretation in eastern Indonesia, the results of which are used as a basis for disaster mitigation. Gravity disturbance processing results from GOCE data with values around -300 to 260 mGal and EGM2008 with values around -350 to 450 mGal. Gravity disturbance maps of the GOCE and EGM2008 can clearly show fault patterns in the sea. However, the EGM2008 gravity disturbance map shows the fault pattern in the sea more clearly than the GOCE gravity disturbance map due to the higher spatial resolution of EGM2008 than GOCE. The cross-section of the GOCE and EGM2008 gravity disturbance maps represents the gravity signal of the study area; the GOCE graph represents the signal and forms the EGM2008 gravity disturbance signal components. The novelty of this research is related to the comparison of gravity disturbance maps from GOCE and EGM2008 data, which can be used to detect regional geological structures in eastern Indonesia.
Klasifikasi Wajah Manusia Menggunakan Multi Layer Perceptron
Authors: Jefiza Adlian , Diono Diono , Putra Irwanto Zarma , Budiana Budiana , Nur Suciningtyas Ika Karlina Laila , Siregar Lindawani , Puspita Widya Rika , Harlan Fandy Bestario , Assegaf Iqchan , Marpaung Roy Hitmen
Published: November 2023

Permasalahan keamanan data pada saat sangat dibutuhkan dalam dunia teknologi. Penggunaan biometrik sebagai pengamanan data sangat diperlukan. Penelitian ini bertujuan untuk mendeteksi biometrik manusia menggunakan sensor Kinect. Adapun biometric yang dideteksi adalah wajah. Hasil citra wajah ditangkap oleh sensor Kinect. Untuk ekstraksi fitur data menggunakan Gray Level Co-Occurrence Matrix (GLCM. Adapun parameter yang digunakan adalah Contrast, Energy, Homogenity, dan Correlation. Data yang diperoleh akan diklasifikasikan menggunakan Multi Layer Perceptron. Pengklasifikasian wajah dilakukan berdasarkan ras. Terdapat 3 ras yang di teliti yaitu Ras Asli Indonesia, Chinese dan Afrika. Total data yang digunakan sebanyak 100 foto wajah. Hasil klasifikasi menunjukkan akurasi sebesar 86,7 % menggunakan Multi Layer Perceptron
Pengujian Komunikasi Perangkat Lora untuk Pengiriman Data Detak Jantung Menggunakan Topologi Point to Point Berbasis LoraWAN
Authors: Fahruzi Iman , Timanta Febrian Harlim , Panjaitan Junaedi Satrio , Ferdinan Wisnu , Marpaung John Purba , Silalahi Laurent , Ricardo Riki , Oktani Dessy , Wikanta Prasaja
Published: November 2023

Penelitian ini merupakan implementasi protokol LoraWan untuk mengirimkan data sensor berupa rekaman detak jantung secara point to point. Memanfaatkan keunggulan jaringan LoraWAN, data yang dikirim memiliki jangkauan yang jauh dan berdaya rendah sehingga bisa digunakan untuk sistem telemedis pada daerah yang secara geografis sulit dijangkau untuk akses fasilitas kesehatan. Data rekaman detak jantung yang didapat dari setiap sensor yang terkoneksi dan terintegrasi dengan sistem telemedis akan melakukan pengiriman secara periodik. Selanjutnya data yang diterima diteruskan kepada server melalui LoraWAN Gateway. Sistem telemedis ini terdiri dari sensor EKG, arduino dengan jaringan lora, satu LoraWAN Gateway dan server yang terintegrasi dengan pusat data berbasis web dan aplikasi android. Hasil Pengujian menunjukkan konektivitas antara tiga titik sensor dari beberapa lokasi mampu mengirimkan data sensor dengan baik dengan jarak terbatas kurang dari satu kilometer.
Bioakumulasi kadmium (Cd), timbal (Pb), dan tembaga (Cu) pada gastropoda di Desa Kersik, Kabupaten Kutai Kartanegara, Kalimantan Timur
Authors: Muslim Izza Dzikriyah , Rafii Akhmad , Ghitarina
Published: November 2023

Heavy metals are compounds that can affect the quality of a waters. Various kinds and types of heavy metals that enter and settle in sediments can cause diversity to decrease to the extinction of organisms in the waters. This study was aimed to determine the content of Cd, Pb, and Cu accumulated in water, substrate, and gastropods obtained from Kersik Village, Kutai Kartanegara Regency, East Kalimantan. Samples of water, substrate, and gastropods were collected from 4 stations with 3 repetitions. Water samples, substrates, and gastropods were analyzed using AAS. Concentration ranges of Cd, Pb, and Cu in water were 0.003 - 0.011 mg/L; 0.161 - 0.731 mg/L; and 0.007 - 0.009 mg/L, respectively. The concentration ranges of Cd, Pb, and Cu on the substrate were 0.021 - 0.182 mg/kg; 19.5 - 31.12 mg/kg; and 14.29 - 15.47 mg/kg, respectively. In gastropods, the range of Cd concentrations was 0.509 - 0.675 mg/kg, while for Pb and Cu were 15.96 - 21.52 mg/kg and  57.78 - 92.4 mg/kg, respectively. The concentration of Pb in gastropods at all stations has exceeded the quality standard based on SNI-7387-2009, while the concentration of Cu in gastropods at all stations has also exceeded the quality standard based on BPOM No.03725/B/SK/89. Bioconcentration Factor (BCF) of organisms to sediment (BCFo-s), shows the ability to accumulate Cu in Gastropods which is higher than Cd and Pb. Bioconcentration Factor (BCF) analysis of organisms to water (BCFo-w), showed that the accumulation of Cd, Pb, and Cu were in the low, medium, to high categories. The average comparison of concentrations of the three heavy metals at each observation station was not significantly different (sig. > 0.05).
Isolat bakteri asam laktat untuk mengendalikan Aeromonas hydrophila pada ikan nila (Oreochromis niloticus)
Authors: Hidayat Sundari , Saptiani Gina , Agustina
Published: November 2023

Tilapia is one type of freshwater fish that has high economic value. With the increasing demand by the community, tilapia is cultivated in a semi-intensive system so that bacterial diseases caused by Aeromonas hydrophila arise. One way to treat disease in fish safely is the use of lactic acid bacteria. The purpose of this study was to examine the isolates of lactic acid bacteria in controlling diseases caused by Aeromonas hydrophila in tilapia. This study used a completely randomized design experimental method with 4 treatments and 3 replications. The treatments consisted of feed mixed with Phosphate Buffered Saline (PBS), Enterococcus faecalis isolate, Lactobacillus plantarum isolate and Lactococcus lactis isolate at a dose of 0.1 mL/g of feed at a concentration of 106 CFU/mL and mixed with 0.1 mL of egg white. The results showed that the treatment with lactic acid bacteria affected the condition of clinical symptoms and anatomical pathology of tilapia, but was better than the control treatment. The feed mixed with lactic acid bacteria also had an effect on increasing the immune response and showed higher survival than the control treatment. The condition of water quality in the rearing media showed the normal range for the life of tilapia.
Suplementasi bakteri asam laktat dalam mengendalikan infeksi bakteri Pseudomonas sp. pada ikan nila (Oreochromis niloticus)
Authors: Sumarlan Awang Andrian , Agustina  , Septiani Gina
Published: November 2023

Bacterial disease in fish that is often a problem is caused by Pseudomonas sp. The purpose of this study was to examine the effect of supplementation with lactic acid bacteria on the body's resistance of tilapia infected with Pseudomonas sp. This research was conducted from March to April 2022 at the Laboratory of Microbiology and Aquaculture Biotechnology, Faculty of Fisheries and Marine Sciences, Mulawarman University. This study used a completely randomized design (CRD) with 4 treatments with different lactic acid bacteria and 3 replications of the same lactic acid bacteria. used, namely: P0 (PBS), P1 (Enterococcus feacalis), P2 (Lactobacillus plantarum), P3 (Lactococcus lactis) with a dose of 106 CFU/mL and mixed with 2% egg white given for 14 days. The results showed that lactic acid bacteria supplementation able to relieve clinical symptoms and anatomical pathology, increase survival compared to the control treatment in this study, the highest survival rate was 100% in the Enterococcus feacalis treatment. (P>0.05) and the lowest total colony average was 7.45 x 103 CFU/mL, namely the treatment with Enterococcus faecalis and the water quality parameters were still within normal limits.
Aplikasi perhitungan tingkat kesuburan perairan dengan Metode Carlson pada perairan urban Danau Polder Air Hitam di Kota Samarinda
Authors: Hamdhani Hamdhani , Sharaha Musyiir , Fadhilla Febby Nur , Harijono Gregorius Viky
Published: November 2023

In general, various human activities cause eutrophication in water bodies. Lentic system is vulnerable to discharge of pollutants from surrounding areas. Similar scenarios most likely occur in Polder Air Hitam Lake in Samarinda City. The goal of this study was to investigate the trophic status of this urban lake using modified Carlson index with the indicator of chlorophyll-a and total phosphate/ Spatially the variation of chlorophyll-a was 32.6 – 97.3 µg/L, and total phosphate was 0,141 – 0,225 mg/L. The calculation of Carlson trophic state index resulted 73.78, which indicated hypereutrophic status. This condition was not ideal for a healthy lentic system. In the future a related treatment is required to optimize multiple functions of this urban lake.
Analysis of Distribution and Marketing Margins of Sunu Grouper (Plectropumus leoparsus) in Teluk Sulaiman Village, Biduk-Biduk District, Berau Regency
Authors: Agustina Eva , Haqiqiansyah Gusti , Juliani Juliani
Published: November 2023

The study was conducted with the aim of analyzing and describing how the distribution process and marketing margins of Sunu Grouper (Plectropomus leopardus) in Sulaiman Bay Village. The research was carried out for 9 months from March to December 2022 in Kampung Teluk Sulaiman, Biduk-Biduk District, Berau Regency. The method used in sampling fishermen is purposive sampling with a total of 21 respondents, while in sampling collecting traders and retailers using the snowball sampling method as many as 10 people. The analysis method uses qualitative descriptive analysis. The results show that the marketing channel pattern on the sale of Sunu Grouper Fish in Kampung Teluk Sulaiman there are 2 levels of marketing channels of the level one channel pattern and the second level channel pattern. Based on the results of the margin calculation of each Sunu Grouper marketing institution in Teluk Sulaiman village, the institutions that obtained a larger margin were collecting traders of IDR 25,000, while retailers of IDR 20,000
Analysis of Fish Cultivation Business in Cages in Tering Sub-District, Kutai Barat Regency East Kalimantan Province
Authors: Ramadana Muhammad Andhika , Helminuddin Helminuddin , Fahrizal Wahyu
Published: November 2023

The purpose of this study was to determine the business analysis of goldfish cultivation in cages in Tering District using the Revenue Cost Ratio, Return on Investment, and Payback Period methods. This research was conducted from July to September 2022. The types of data in this research are primary data and secondary data with the data collection method using a questionnaire. The results showed that the RCR value was 1.48, ROI was 13,62%, and the payback period was 0,62. The results of business analysis research show that cultivating carp in cages is profitable.
Morphometric of Tiger Shrimp (Penaeus monodon) Caught at Night in Samboja Waters Kutai Kartanegara Regency
Authors: Harlianti Nabilla Oktavia , Syahrir R Muhammad , Abdunnur Abdunnur
Published: November 2023

Tiger prawn (Penaeus monodon) is a type of shrimp from the Penaeidea family and is one of the caught in Samboja waters. This research was conducted in November-December 2022 in Samboja Kuala Waters, Kutai Kartanegara by catching shrimp at night using trawl fishing gear. The sample used was 100 tiger prawns (Penaeus monodon) with 42 females and 58 males. This study aims to determine the morphometric characters of tiger shrimp (Penaeus monodon) and to analyze the morphometric measurements. In the analysis using Ancova, the results obtained were 12 morphometric characters of tiger shrimp (Penaeus monodon) with significant values greater than 0.05, namely RST, PK, PRT, PRN, PT, PP, PKB, PTB, PNB, PE and PTK . So based on the initial hypothesis, if the significant number is greater than 0.05 Ho, it is accepted, which means that there is no relationship between the morphometrics of male and female tiger shrimp (Penaeus monodon).
Estimation of Carbon Reserves of Seagrass Enhalus acoroides in Balikpapan Bay Waters of East Kalimantan Province
Authors: Nababan Magdalena Maslita , Sari Lily Inderia , Irawan Aditya
Published: November 2023

The research was conducted from October 2022 – January 2023 in the waters of Balikpapan Bay, East Kalimantan Province. The purpose of this study was to determine the estimated carbon content of seagrass E. acoroides in the Balikpapan Bay Waters.  The results showed that the density of E. acoroides ± 501 stands/m2 belonged to the very tight category.  Biomass stored in the waters of Balikpapan Bay is the above substrate part of 592.54 g/m2, and the biomass in the below substrate part is 1218.57 g/m2.  The estimated carbon storage at the above of the substrate is 264,32 gC/m2 and the value at the below of the substrate has a carbon value of 608,50 gC/m2.
Microplastic in Water and Sediment from the Middle Segment of Karang Mumus River, Samarinda City, East Kalimantan
Authors: Saputri Dea , Hamdhani Hamdhani , Suryana Irma
Published: November 2023

The increasing use of plastic causes an increase in plastic waste in the environment, especially waters. Plastic waste that enters the waters will then be degraded into polymers less than 5 mm called as microplastics.  The purpose of this study was to determine the content of microplastics in water and sediment and the relationship between microplastics in water and sediment in the Karang Mumus River in Samarinda City. Sampling was carried out at 3 stations in the Karang Mumus River then sample analysis was carried out at the Water Quality Laboratory of Mulawarman University. Based on the results of the research obtained, the types of microplastics found are fiber, fragments, films and microbeads. The most type of microplastic was found is film. The mean concentration of microplastic in the water was 3,04 particles/L and in the sediment was 1322,22 particles/Kg.
The main processes responsible for landscape transformation in post-industrial urban areas in Central Europe
Authors: Pukowiec-Kurda Katarzyna
Published: November 2023

In recent years, the dynamic of spatial change has been increasing, influenced by processes linked to the transformation of traditional industrial regions into metropolitan areas. This is related to changes in function and administrative status, but above all to spatial changes. Examples of cities experiencing dynamic landscape changes from coal mining cities to modern metropolises can be found in the former coal basins of Central Europe – the Upper Silesian Metropolis in Poland and the Ostrava-Karviná Region in the Czechia. This study analysed the transformation of the landscape on the basis of land cover data from the years 2000, 2006, 2012 and 2018. The index of landscape change and the index of change of individual cover types were calculated, and on the basis of these indices the main processes responsible for the transformation of the landscape were determined. In the two study areas, similar changes in the landscape are taking place but at different rates. The main processes changing the landscape are suburbanization, reindustrialization and agricultural land abandonment. In space, they are manifested in an increase in the areas of residential, commercial and service development, the densification of the road network, and an increase in land allocated for new industrial plants. At the same time, the acreage of agricultural land (mainly arable fields, orchards and plantations but also open landscapes) is decreasing.
Análise do financiamento de pesquisas em Endodontia apresentadas nas reuniões anuais da Sociedade Brasileira de Pesquisa Odontológica
Authors: Custodio Júnior Josenildo Clemente , Vieira André Victor Pereira , Pinheiro Mayara Abreu , Costa Moan Jefter Fernandes , Denucci Giovanna Corrêa , Vieira Basilio Rodrigues
Published: November 2023

O objetivo deste estudo foi realizar uma análise bibliométrica da produção científica em Endodontia  apresentada nas reuniões anuais da Sociedade Brasileira de Pesquisa Odontológica (SBPqO), avaliando suas principais fontes de financiamento. Foi realizado um estudo observacional retrospectivo analisando os resumos publicados nos anais da SBPqO em um período de 10 anos (2011 a 2021), em todas as categorias. Para a coleta de dados foram utilizadas as palavras-chave “Endodontia”, “canal radicular”, “tratamento endodôntico”, “forame apical” e “polpa dental”. A extração dos dados foi realizada por dois avaliadores independentes, que identificaram 2534 resumos. Com relação à distribuição de financiamento, foi possível observar que 33,93 % (n=860) dos estudos foram financiados. Dentre as agências de fomento que mais financiaram foram a Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes) (n=211; 24,53%) e o Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) (n=163; 18,95%), que são instituições de financiamento nacionais. Ao analisar a distribuição geográfica dos financiamentos observou-se que o Sudeste deteve 72,45% (n=270), sendo o estado de São Paulo o que mais recebeu incentivo (56,68%, n=211). A região Norte foi a que recebeu menor número de financiamentos. Na análise proporcional (quantidade de trabalhos financiados e presença de Programas de Pós-graduação em Odontologia por região), o Sudeste apresentou 3,87 financiamentos por programa . Durante a década avaliada, as pesquisas na área de Endodontia  apresentadas na SBPqO aumentaram até 2018 e, em seguida, decresceram. A maioria das pesquisas se concentrou na área temática de materiais endodônticos.
Simulação Clínica Realística
Authors: Crivello Junior Oswaldo , Avelino Sabrina Gardiano , Silva Larissa Fernandes Monteiro da , Sipert Carla Renata , Macedo Mary Caroline Skelton
Published: November 2023

Apresenta-se a experiência da simulação clínica realística (SCR) efetuada no Laboratório de Simulação Clínica Realística e de Realidade Virtual Aumentada da Faculdade de Odontologia da Universidade de São Paulo (inaugurado em junho de 2022). Essa metodologia contribui significativamente na formação do estudante de Odontologia em todas as áreas do conhecimento odontológico. Sua aplicação deve submeter-se a protocolos corretos construção do problema (briefing), a simulação e discussão posterior (debriefing). Este cenário constitui o presente e o futuro da realidade do ensino odontológico. De fato, sua estratégia possibilita a simulação de uma multiplicidade de situações clínicas. Para tal, impõe-se a estruturação de um ambiente específico (aqui denominado “laboratório”). Este trabalho resume os fundamentos dessa simulação e a avaliação interna de sua aplicabilidade e inequívoca eficácia na nossa Faculdade. De fato, a simulação é uma estratégia facilitadora imprescindível no processo ensino-aprendizagem da Odontologia, cujo papel nesse processo deve delinear-se cada vez mais importante, na medida em que outros centros formadores forem adotando esse recurso e forem progressivamente intercambiando suas experiências e avaliações.
The Need for Educational Research Engagement With Courts, Public Policy, and Practice in a Post-Dobbs Era
Authors: Muñiz Raquel
Published: November 2023

In Dobbs v. Jackson Women’s Health Organization (2022), the U.S. Supreme Court overturned decades of precedent regarding the federal right to an abortion for people who can carry pregnancies. This case has substantial significance for the education field, directly affecting school- and college-age marginalized students who can carry pregnancies. In this essay, I argue that Dobbs and subsequent policies have created a significant need for educational research to inform courts, public policy, and practice to improve social and educational structural support for marginalized students who can carry pregnancies in a post- Dobbs era. This need is because Dobbs and subsequent policies have significantly diminished reproductive justice, and reproductive justice is intricately tied to marginalized students’ ability to fully engage in their education. Timely educational research is critical to address the systemic inequities that Dobbs and related policies have exacerbated and reified.
Видовий склад шкідливої ентомофауни шоломниці байкальської у Степовій зоні України
Authors: Коваленко Н. П. , Поспєлова Г. Д. , Нечипоренко Н. І. , Поспєлов І. С.
Published: November 2023

Плантаційне вирощування лікарських рослин, особливо багаторічних, викликає формування стабільного комплексу шкідників. Наразі актуальним є створення переліку потенційно небезпечних видів фітофагів для конкретного регіону. Нами уточнено видовий склад та вивчено динаміку чисельності ентомофауни агро-фітоценозу шоломниці байкальської (Scutellaria baicalensis Georgi) в степовій зоні України. Ентомо- комплекс культури представлений переважно багатоїдними видами комах (7 видів) та спеціалізованим видом, пристосованим до живлення на рослинах родини Глухокропивові, – щитоноскою зеленою. Ряди твердокрилі (Cоleoptera) та лускокрилі (Lepidoptera) характеризувалися найменшим різноманіттям (по 2 види). Частка в структурі ентомокомплексу твердокрилих становила 15 % та лускокрилих 20 % від загалу. Ряд напівтвердокрилі (Hemiptera) налічував 4 види з родин трав’яні клопи (Miridae), цикадинові (Cicadellidae) та пентатоміди (Pentatomidae). Частка напівтвердокрилих (Homiptera) становила 65 %. За результатами ґрунтових розкопок нами виявлено личинки травневих жуків (Melolontha melolontha L.) різних віків і личинки совки озимої (Scotia segetum Schiff.). Чисельність личинок травневого жука коли-валась за роками дослідження в межах від 0,2 екз./м2 (2020 р.) до 0,5 екз./м2 (2021 р.), а совки озимої – від 0,1 екз./м2 (2020 р.) до 0,3 екз./м2 (2021 р.). За такої кількості фітофагів значного ступеня пошкодження рослин не спостерігалося. В період вегетації надземні органи рослин пошкоджували клопи трав’яний (Lydus rugulippennis Popp), ягідний (Dolycorіs baccarum L.) та люцерновий (Adelphocoris lineolatus Goeze.); цикадка жовтувата (Empoasca flavescens F.); совка гамма (Autographa gamma L.). Максимальний розвиток популяції клопів спостерігався у фазу бутонізації – 2,5 екз./м2 у 2020 році та 3,7 екз./м2 у 2021 р. Загальна ступінь пошкодження клопами в період цвітіння не перевищувала 4,5 %. В роки досліджень спостерігалося посту-пове зростання щільності популяції совки-гамми, максимум якої припадав на фазу стеблування – 2,3 екз./м2 (2020 р.) та 1,7 екз./м2 (2021 р.). Надземні органи рослин шоломниці, починаючи з фази стеблування і до кінця вегетації, пошкоджувала цикадка жовтувата (Empoasca flavescens F.). Щільність її популяції в 2020 р. становила 0,3 екз./м2, тоді як у 2021 р. – 0,8 екз./м2 (у фазу стеблування). За роками досліджень рівень пошкодження цикадками був незначним 14 % та 8 %. Під час обліків реєструвалися поодинокі особини щитоноски зеленої.