bluuebunny/crossref_metadata_2025 huggingface dataset:
A Robust Deep Learning Framework for Real-Time Denoising of Heart Sound
Authors: Ali Shams Nafisa , Shuvo Samiul Based , Hasan Taufiq
Published: June 2022

The heart sound signal captured via a digital stethoscope is often corrupted with environmental and physiological noise, altering its salient and critical properties. The problem is exacerbated in crowded low-resource hospital settings with high noise levels. In this study, inspired by the heart sound’s quasi-periodic nature, we present a novel deep encoder-decoder based LU-Net architecture to suppress ambient hospital and internal lung sound noises that corrupt the heart sounds. Training is done using a large benchmark PCG dataset mixed with physiological noise, i.e., breathing sounds. Two different noisy datasets were created for experimental evaluation by mixing unseen lung sounds and hospital ambiance noises with the clean heart sound recordings. We also use the inherently noisy portion of the PASCAL heart sound dataset for evaluation. Experimental results show that the proposed framework can effectively suppress background noise in both real-world and synthetically generated noisy heart sound recordings, improving the signal-to-noise ratio (SNR) level by 5.575 dB on an average using only 1.32 M parameters. The study reveals that the proposed model outperforms the current state-of-the-art U-Net model with an average SNR improvement of 5.613 dB and 5.537 dB in the presence of lung sound and hospital noise, respectively. LU-Net also outperformed the state-of-the-art Fully Convolutional Network (FCN) by 1.750 dB and 1.748 dB for lung sound and hospital noise conditions, respectively. In addition, the proposed denoising method model improves classification accuracy by 38.93% in the noisy portion of the PASCAL heart sound dataset. The proposed enhancement scheme can thus play a vital role in deploying automated cardiac screening systems in low-resource and underserved communities. 
Wireless Channel-Based Physical Layer One-Time Pad Encryption Scheme for Modulated Signals
Authors: Hu Xiaoyan , wan zheng , Jin Liang , Huang Kaizhi , Sun Xiaoli
Published: June 2022

This paper proposes a novel physical layer one-time pad (OTP) encryption scheme for modulated signals based on the wireless channel. By imitating the OTP encryption for bit sequence, the sufficient conditions of perfect encryption for modulated signals are provided and proved. Then, we provide a detailed process of the scheme in the wireless system. Since the plaintext is the modulated signal rather than the bit sequence, we use high-level quantized channel estimation samples as secret keys and design encryption functions for QAM and PSK signals. The theoretical proof and Monte Carlo simulation results show that the proposed scheme can achieve perfect secrecy by designing the ciphertext signal independent of the plaintext signal. Furthermore, the simulation shows that the error probability of the proposed scheme is lower than that of the current mainstream physical layer encryption scheme because  the quantization level is optimized according to the signal-to noise ratio.
O papel da enfermagem frente aos cuidados paliativos na unidade de terapia intensiva
Authors: Ribeiro Danielle Souza do Rosário , Silva Roberto Bezerra da
Published: June 2022

Objetivo: Investigar como vem sendo o realizado o trabalho do enfermeiro frente aos cuidados paliativos no contexto da Unidade de Terapia Intensiva. Método: Revisão integrativa da literatura realizada no período de junho a agosto de 2021 Biblioteca Virtual da Saúde foi utilizada a base de dados Medical Literature Analysis and Retrieval System Online, Scientific Eletronic Library Online, Base de dados de Enfermagem e Manuais do Ministério da Saúde. Resultados: Foi realizado uma busca pelos descritores em saúde determinados e após análise sistemática dos artigos foram selecionadas 11 produções científicas que atenderam os critérios de inclusão. Conclusão: Portanto, podemos dizer que existe a necessidade do enfermeiro se aprofundar mais sobre a temática para que possa atuar com mais segurança, proximidade e implementar ações voltadas para as necessidades do paciente terminal e seus familiares.
Repercussões da pandemia da Covid-19 para adolescentes em vulnerabilidade social
Authors: Santos Jamile Mendes da Silva , Brasil Bruna Prates Lopes , Camargo Climene Laura de , Fernandes Lucas Jesus , Águiar Cláudio de , Whitaker Maria Carolina Ortiz
Published: June 2022

Objetivo: Refletir sobre as repercussões da pandemia da COVID-19 para adolescentes em vulnerabilidade social. Método: Trata-se de um artigo de reflexão fundamentado em revisão bibliográfica. Para subsidiar essa reflexão, foram realizadas leituras e análise de publicações entre os meses de abril de 2020 a setembro de 2021. Resultados: As condições de vida e saúde vivenciadas por adolescentes em vulnerabilidade social se intensificou durante a pandemia da COVID-19 o que pode acarretar prejuízos físicos e mentais para esse grupo. Conclusão: Se fazem necessárias políticas com direcionamentos interseccionais que atentem para as necessidades de saúde de adolescentes compreendendo as subjetividades e especificidades desse grupo.
Egy tölgyfa tövében, a zsebóra alatt : Hun kori leletegyüttes Nyergesújfalu határából
Authors: Schilling László
Published: June 2022

A szakmai érdeklődésre való tekintettel közreadott beszámoló egy olyan régészeti lelőhelyet mutat be, amely a Közösségi Régészeti Program keretei között zajlott terepbejárás során került elő. Az ekkor felfedezett aranytárgyak kiemelkedő jelentősége miatt a későbbiekben a helyszínen ásatást is végeztünk, aminek eredményei alapján egy újabb hun kori áldozati leletegyüttest azonosíthattunk. A terepmunka és e kézirat leadása között eltelt három hónap alatt megindult adatgyűjtés és feldolgozás a jelenleg is folyamatban lévő természettudományos vizsgálatok miatt semmiképpen sem tekinthető lezártnak, véglegesnek.
New research of mass grave No. III at Mohács
Authors: Bertók Gábor , Neményi Réka , Pálfi György , Simon Béla
Published: June 2022

In 2009, the Janus Pannonius Museum in Pécs renewed the archaeological research of the Battle of Mohács (1526) with outside partners (Bertók et al. 2020, 107–118). The goals of the initiative have been to identify the exact location of the historic clashes, reconstruct the chain of the related events, and conduct a scientific analysis of the final resting place of the soldiers who fell on the battlefield. We planned to complete the project by the upcoming 500th anniversary of the battle. In our hopes, this research has enabled an expansion of the current national memorial site where the remains of the heroes who sacrified their lives to protect their Hungarian homeland could finally be laid to rest. The project has provided us with a fitting opportunity to summarize previous work and present the findings of the archaeological excavations conducted in 2020–2021.
Paleoradiological tests in Hungary and abroad
Authors: Kiss Krisztián , Libor Csilla
Published: June 2022

Although anthropology and archaeology have often taken separate paths, publications in recent years have demonstrated the importance of working together in these two areas to draw the right conclusions. At the same time, such projects also involve archaeozoologists, physicists, geneticists, and even radiologists. Imaging methods have been used in the study of the past since the nineteenth century. With them, we can examine not only human or animal remains but also archaeological finds. During our work, we have already studied ceramic vessels, metal objects, mummified human remains, human and animal bones. Radiological methods can be used to obtain additional information about the internal structure of bones, to reveal hitherto unseen defects in the case of a sword, or to examine in situ fragile grave goods lying in the middle of a lump of soil. In this paper, we present the theoretical background of radiological methods and their applicability in the fields of anthropology and archaeology, highlighting their advantages and limitations, to encourage as many members of the Hungarian professional community as possible to employ such methods.
Land Acquisition for Public Interest Case Study of Toll Road Development in Indonesia
Authors: Rombot Diva A E
Published: June 2022

This research is conducted with aim of knowing how to regulate, determine procedures, and find obstacles and solutions to the land acquisition for the construction of toll roads for the public interest. This research uses a normative juridical method with a statutory approach and a conceptual approach. The results of the research show that the procedure of land acquisition for toll road infrastructure for development in the public interest according to Law number 2 of 2012 stipulates that land acquisition is the activity of providing land by giving proper and fair compensation to the entitled party. Procedurally, the Land Procurement in the construction of toll road infrastructure by the State-Owned Enterprises (SOE) or BUMN (in this case is Persero) has fulfilled the principle of public interest, in which the development is actually owned by the government, carried out by the government (through SEO Persero), and does not seek profit so that it can be qualified as land acquisition in the public interest. Several land acquisition constraints identified are (1) difficulty in reaching a major compensation agreement, (2) lack of knowledge and awareness of land owners about the social function of land rights, (3) the importance of infrastructure development including toll roads, (4) limited procurement land funds, (5) there is a land ownership dispute. In addition, the solution is (a) a persuasive approach to the community (b) providing an understanding of the valuation system that takes into account the principle of “the highest and the best use”, (c) taking over the process and funding of land acquisition by the government through agencies that require land, and (d) consignment. Other than that, the legal settlement mechanism when the owner of land rights refuses the form and amount of compensation is set based on Law number 2 of 2012.
Case-Control Study on Individual Risk Factors of Carpal Tunnel Syndrome in Bangladeshi Population
Authors: Hossain Md. Mosarraf , Rimon Rashimul Haque , Islam Md. Anarul , Jamil Md. Shawkat , Raihan Mohammad Arif , Choudhury Afroza , Rashid Mehjabin
Published: June 2022

Introduction: Carpal tunnel syndrome (CTS) is a symptomatic compression neuropathy of the median nerve at the level of the wrist, physiologically characterized by increased pressure within the carpal tunnel and a decreased function of the nerve at that level. With the prevalence estimated between 7% and 18% of the adult population, CTS is the most common entrapment neuropathy of the upper extremities. It is the most common neuro-compressive disease. Objective: To assess the individual risk factors of carpal tunnel syndrome In Bangladeshi Population. Materials and Methods: The present case-control study was conduct at the Dept. of Neurology, Uttara Adhunik Medical College Hospital (UAMCH), Uttara, Dhaka, Bangladesh from January 2019 to December 2021. 3019 patients included in our study and who were diagnosed in the 84% of patients were aged 41-70 years both case and control groups. Both groups filled out a standardized questionnaire, and a standardized patient record was filled out by Neurology Department. In addition, participants with jobs involving lifting and carrying of loads were interviewed. The incidence of CTS in middle aged women was significantly higher than that in men. Results: In our study 3019 patients who were diagnosed in the 84% of patients were aged 41-70 years. Among these patients, there were 756 CTS patients aged 41-70 years without any other diseases which could cause numbness as the case group. Then there were 2263 non-CTS outpatients involved as the control group. The average BMI in case group was 22.79±2.60 and 21.49±5.03 in control group with significant difference (P<0.01). The results showed that sex, age, smoking, wrist injury, diabetes mellitus, hypothyroidism and wrist working are all risk factors of CTS. Hypertension could be a protection factor of CTS in early phase but will increase the risk in a long-term high blood pressure. Smoking, alcohol and diabetes mellitus can be predictors of moderate and severe CTS. ......................
A Case Report of Recurrent Chondroblastoma in a 19 Year Old Male
Authors: Mahajan Dr. Neetin P , Sangma Dr. Sunny M , Pande Dr. Kartik P , Talukder Dr. Pritam
Published: June 2022

Introduction: Chondroblastoma is a rare benign, epiphyseal bone tumor that typically affects the second decade of life and represents approximately 1% of all bone tumors. Radiologically it manifest as a lytic tomour lesion in the epiphysis of long bones. Case report: We present a case of 19 year-old male who presented with recurrent symptoms of pain and swelling in right shoulder associated with restricted shoulder mobility. Preoperative radiological imaging showed large lytic epiphyseal lesion arising from upper end of humerus interspersed with areas of calcification. MRI was done which reveal significant findings of chondroblastoma which guided in the planning of treatment. Conclusion: Chondroblastomas are typically benign, but rarely it can progress locally or metastatise. Recurrence is also noted even after surgical resection which may suggest inadequate curettage. Early diagnosis and aggressive primary management prevents further surgeries and recurrences.
Some Results on R-KKM Mappings and R-KKM Selections in GFC-Space
Authors: Bi Rui-Jiang , He Rong-Hua
Published: June 2022

R-KKM mapping and R-KKM selection are introduced in GFC-space, some non-empty intersection theorems are proved, and some related results of Verma in G-H-space is generalized.
Homoeopathic Oath
Authors: Tripathy Dr. Tridibesh , Das Shankar , Kar Dr. Manjushree , Devata Dr. Lipipuspa , Dwivedi Rakesh , Gautam Dr. Mohini
Published: June 2022

The oath of medical students is in news as the National Medical Commission (NMC) proposed to replace the Hippocratic oath with the Charak oath for the students of medical colleges in India as on February 7th 2022. The NMC replaced the Medical Council of India (MCI) in September 2020 [14]. The issue got highlighted further with the students of Madurai medical college took the Charak oath instead of the Hippocratic oath in 2022 [1]. Further, in Lucknow, breaking a 110 year old tradition, the students of King George Medical University (KGMU) took Charak Shapath on the first day of 2021-22 sessions [3]. The current article sees through the oath lens & makes an effort to remind Homoeopathic fraternity to remember the Homoeopathic oath or the aphorism of the Organon of Medicine as written by Dr. Hahnemann, the founder of Homoeopathy [5]. The article assumes significance with the Times of India newspaper printing the above-mentioned aphorism as the thought for the day on 12.2.2022 in its editorial page. Further, the there is an editorial column regarding the oath below the thought for the day. The relevant page is given in the figure 1 of this article.
Pengaruh Pemeriksaan, Pengetahuan Wajib Pajak, Sanksi, dan Moral terhadap Kepatuhan Wajib Pajak UMKM
Authors: Lesmana Andhini Larasati , Setyadi Bakti
Published: June 2022

Penelitian ini bertujuan untuk menguji Pengaruh Pemeriksaan, Pengetahuan Wajib Pajak, Sanksi, dan Moral Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Bekasi. Jumlah perusahaan adalah 834 perusahaan dengan pengamatan 4 Variabel yang didasari dengan dengan Rumus Slovin, total sampel adalah 270. Metode analisis data menggunakan Metode Persamaan Struktural. Hasil penelitian ini menunjukkan bahwa Pemeriksaan Pajak (PERIKSA) sebesar 1.18 dan Pengetahuan Pajak (PENGET) sebesar 0.54 tidak berpengaruh secara signifikan terhadap Kepatuhan Pajak (PATUH), tetapi Sanksi (SANKSI) sebesar 3.35, Moral (MORAL) 3.80 , berpengaruh signifikan terhadap Kepatuhan pajak.
Pengaruh Promosi Penjualan, Electronic Word of Mouth dan Hedonic Shopping Motivation Terhadap Pembelian Impulsif pada Aplikasi Shopee
Authors: Effendi Syahrul , Faruqi Faris , Mustika Maya , Salim Rudi
Published: June 2022

Penelitian ini bertujuan untuk mengetahui pengaruh promosi penjualan, electronic word of mouth, hedonic shopping motivation terhadap pembelian impulsif. Populasi dalam penelitian ini menggunakan teknik nonprobability sampling yaitu purposive sampling dengan sampel mahasiswa Stei Indonesia sebanyak 100 konsumen. Hasil menunjukan Promosi penjuala, Electronic word of mouth dan Hedonic shopping motivation secara simultan berpengaruh signifikan terhadap pembelian impulsif. Promosi penjualan dan hedonic shopping motivation secara parsial berpengaruh signifikan terhadap pembelian impulsif. Sementara electronic word of mouth secara parsial tidak berpengaruh signifikan terhadap pembelian impulsive.
Analysis of Marketing Strategy to Accelerate Business Growth of Painted Veil Dr. Kerudung Lukis
Authors: Putri Mega Nuriza F , Diandra Didip
Published: June 2022

This research analyzes the marketing strategy which is implemented by DR. Kerudung Lukis. This research used case study methods to gather the data and observe the natural phenomenon which exists in a set of data. The objective of this final project is to assign the right marketing strategy for DR. Kerudung Lukis to accelerate their business growth. The result of analysis shows that DR. Kerudung Lukis need to improve their 7Ps marketing mix strategy in several aspects such as; First, DR. Kerudung Lukis should optimize it current products. Second, DR. Kerudung Lukis should optimize its current promotions strategies. Third, DR. Kerudung Lukis should hire more employees, and the last DR. Kerudung Lukis should add some physical evidences to increase their brand awareness
Model Hubungan Citra Merek, Perpsepsi Kualitas, Harga dan Intensi Pembelian Konsumen
Authors: Hendryadi Hendryadi , Purnamasari Diana
Published: June 2022

This study examines the relationship between brand image, perceived quality, and price on the purchase intention of brand X perfume. In particular, the role of quality and price is placed as a mediator on the relationship between brand image and purchase intention. Data were collected through the distribution of questionnaires with the convenience sampling method. A total of 117 customers from three supermarkets in Jakarta were used as respondents. Data analysis used PLS-SEM to test the proposed hypothesis. Empirical results show that brand image significantly and positively affects perceptions of quality and price. Brand image, quality, and price are three factors that directly affect purchase intention. Testing the mediation model shows that price is proven to be a mediator of the relationship between brand image and purchase intention, while perceived quality is not significant. This research is limited to the buying behavior of perfume products so that future research can expand the analysis on different products.
Keterkaitan Self Assessment System, Kualitas Pelayanan dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Putri Narti Eka , Pharamitha Apriliyah
Published: June 2022

Tax revenue has a very large contribution in the APBN, so the government must always try to increase and maintain tax revenue. Efforts to maximize tax revenue do not only rely on the role of the Directorate General of Taxes or the tax authorities, but also the active role of the taxpayers themselves. In reality, taxpayer compliance is not an easy thing to realize. This study aims to determine the effect of self-assessment system implementation, service quality and tax audit on individual taxpayer compliance. The research method used is quantitative research with primary data collection in the form of direct surveys by giving questionnaires to individual taxpayers at KPP Pratama Kebayoran Baru Tiga. By using the Slovin formula, 391 respondents were taken as samples. After processing with the SPSS version 24 application, the results showed that the self-assessment system, service quality and tax audit had a significant partial effect on individual taxpayer compliance.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati
Authors: Effendi Syahrul
Published: June 2022

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2018
Authors: Prabowo Ari
Published: June 2022

This study aims to examine the effect of company characteristics, namely: profitability, company size and asset growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017, with family ownership as a moderating variable. This research uses descriptive statistical research with a quantitative approach which is measured using panel data regression analysis. To estimate the model coefficients in the panel data, the Eviews 10 program was used. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The sample was determined based on the purposive sampling method, with a total sample of 25 companies. manufacturing so that the total observations in this study were 125 observations. The data used in this research is secondary data. The data collection technique used the documentation method through the official IDX website: www.idx.co.id and the official website of each company that was used as the research sample. The results of the study prove that (1) Profitability has a negative but not significant effect on capital structure. (2) Firm size has a significant positive effect on capital structure. (3) Asset growth has a negative but not significant effect on capital structure. (4) Family ownership does not moderate the effect of profitability on capital structure. (5) Family ownership moderates the effect of firm size on capital structure. (6) Family ownership does not moderate the effect of asset growth on capital structure.
Uji Persamaan Simultan Free Cash Flow, Struktur Kepemilikan, Kebijakan Hutang, Kebijakan Dividen, dan Risiko dengan Kerangka Teori Keagenan dan Pensignalan
Authors: Safiq Muhammad`` , Liasari Liasari
Published: June 2022

This study explores the use of simultaneous regression, this research aims to examine the interdependence relationship between free cash flow, debt policy, dividend policy, risk and structure of ownership in manufacturing companies in Indonesia. This research used six regression model to represent the interdependence relationship related to agency conflict and agency costs due to the difference in interest between agents (managers) and principals (managerial and institutional shareholders). Each regression model in this research is represent the conflicts of interest between the agent and the principal. This research extends Ismiyanti and Hanafi (2003). The result indicate an interdependence relationship between free cash flow, debt policy, and managerial ownership. This study also shows the effect of substitution between managerial ownership and debt policy in accordance with agency theory. It can be concluded that the managerial ownership may be able to reduce the use of debt in reducing agency conflicts between agents and principals.
Analysis of Factors Affecting The Interest of Using Financial Technology (Fintech)
Authors: Muhtarom Abid , Wahyulicha Inka Alda Putri , Najiah Evi Fitrotun , Ruswaji Ruswaji , Nurkholidah Lilik , Isnawati Uzlifatul Masruroh , Azizah Luluk Nur
Published: June 2022

- Research has been conducted on the perception of usability, the perception of the speech, the perception of comfort, risk and confidence in the interest in using financial technology in the economics Faculty of Islamic University of Lamongan. This research aims to know the perception of usability, perception of the speech, perception of comfort, risk and confidence in the interest of using financial technology in economics Faculty of Islamic University of Lamongan. This study used quantitative approach using Survey research type. The sampling technique used is purposive sampling, the population in this research is the economics faculty student of the Islamic University of Lamongan school year 2019-2020, So that the selected sample as much as 95 students were counted from the Slovin formula. The analysis is done by spreading a poll or questionnaire online then conducted partial and simultaneous tests using independent sample T-Test with significant value 0,05. A partial test has been performed and produced tCount Greater than the ttable (X1 = 1,466<1,66216. X2 = 0,819>1,66216. X3 = 1,150<1,66216, X4 = -0,556<1,66216, X5 = 3,446<1,66216). So it can be known that the perception of usability, perception of benefits, perception of comfort, and risk does not have the influence of inopportune interest in using financial technology while the trust variable has partial influence on interest Using financial technology. And simultaneous testing has been conducted, produced FCount Greater than the Ftable (10,853>2,32). So it can be known that the perception of usability, the perception of ease, perception of comfort, risk and trust have a simultaneous influence on interest in using financial technology.
Pengaruh Program Pengembangan Kewirausahaan Terpadu (Jak Prenenur) Terhadap Omset Penjualan UMKM di Masa Pandemi Covid 19 di Wilayah Kecamatan Grogol Petamburan Jakarta Barat
Authors: Hendro Junaidi , Arlinda Shabrina
Published: June 2022

The purpose of this research was to determine and analyze the influence of integrated entrepreneurship development program on UMKM sales omzet in the area Kecamatan Grogol Petamburan Jakarta Barat. The method used is quantitative method. The results showed that the increase in UMKM sales omzet that the entrepreneurship development program has an influence. Can be seen from result of regression variable of Entrepreneurship development program have value 0.111. Evident from the test with a tcount of 2.030 and ttable 2.000, with significance  level 0.000 means less than the significance level 0.050. from this result then the testing criteria are tcount > ttable means Ha rejected and H0 accepted. Conclusion in this entrepreneur development program has a positive value and significance effect on UMKM sales omzet in the area Kecamatan Grogol Petamburan Jakarta Barat.
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta
Authors: Saprudin Saprudin , Wujarso Riyanto , Napitupulu Rina Dameria
Published: June 2022

Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.
Pengaruh Keragaman Produk, Persepsi Harga, dan Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen
Authors: Suhardi Yusuf , Syachroni Achmad , Burda Agustian , Darmawan Arya
Published: June 2022

The purpose of this study was to determine the effect of product diversity, price perceptions and service quality on consumer purchasing decisions. This research was conducted at the Ardevon Supermarket, Rawamanagun Branch, Jakarta. The research strategy carried out in this study is a casual research strategy. namely research that aims to determine the effect of at least two or more variables and look for cause and effect. The research method used in this research is multiple regression analysis method. The number of samples is 97 people. The sampling method used in this research is purposive sampling. Based on the results of the calculation, the regression obtained a constant of 0.415, b1 0.344, b2 0.243 b3 0.404 in the determinant coefficient (KD) obtained R2 (R Square) of 0.608 or (60.8%). While the remaining 39.2% is influenced by other variables. From the results of the hypothesis test partial t test obtained X1 and Y t count > t table (3.688 > 1.985) then Ho is rejected or Ha is accepted, X2 and Y t arithmetic > t table (3.907> 1.985) then Ho is rejected or Ha is accepted, X3 and Y value t count > t table ( 5.781 > 1.985 ) then Ho is rejected or Ha is accepted with of 5% , in the simultaneous F test between product diversity, price perception and service quality it can be concluded that the F arithmetic value > F table (48.035 > 2 ,70 ) the conclusion is then Ho is rejected or Ha is accepted that, partially and simultaneously there is a positive and significant effect.
Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi dalam Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2018
Authors: Rahayu Henny , Mais Rimi Gusliana , Suriawinata Iman S.
Published: June 2022

This research aims to determine the influence of profit management and the mechanism of corporate governance to the value of the company in the consumer goods industry in the manufacturing company listed on the Stock exchange. This research uses the sample of manufacturing Company of consumer goods industry as many as 15 companies listed on the Indonesia Stock exchange with a period of five years that is 2014-20178 and the number of observations 75. This research uses secondary data with data collection techniques using documentation methods from the official website of Indonesia Stock Exchange and authorized and analyzed using Software Eviews version 10. Based on the results of studies that have been done to analyse profit management has no significant influence on the company's value. The mechanism of corporate governance shows in the proxy independent Commissioner has positive effect on the company's value. And the results showed negative results to the mechanism of corporate governance moderate profit management to the value of the company. But identifying increased corporate governance in order to have Independent commissioner's presence in the board of directors reveals more about the opportunistic side of the company's profit management.
Pengaruh Lingkungan Kerja Non Fisik dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai pada Kantor Camat Palibelo Kabupaten Bima
Authors: Sumanti Vivi , Kusumayadi Firmansyah
Published: June 2022

This study aims to determine the effect of non-physical work environment and work discipline on employee job satisfaction at the Palibelo Sub-district Office, Bima Regency. The type of research determined is explanatory research with a quantitative approach. The data sources in this study are primary data. This study is a population study with 35 respondents at the Palibelo Subdistrict Office, Bima Regency. The sampling technique used is saturated sampling (total population). The technique of collecting research data is using the questionnaire method. Methods of data analysis using validity and reliability tests, classical assumptions, multiple linear regression. Correlation coefficient, significance test using T test and F test with a significance level of 5%. The results showed that non-physical work environment variables had a significant effect and showed positive results on employee job satisfaction. The work discipline variable has a positive and insignificant effect on employee job satisfaction. The results of the test and analysis show that F count > F table or 6.781 > 3.27 and a significance value < 0.05 or 0.004 < 0.05, so there is a simultaneous influence of non-physical work environment and work discipline on employee job satisfaction. This is evidenced by the correlation coefficient (R) of 0.546 or 54.6%, meaning 54.6% of the contribution or influence of non-physical work environment variables (X1) and work discipline (X2) simultaneously (together) on the variable Job satisfaction (Y), while the remaining 45.4% is the influence of other factors not examined.
Pengaruh Inovasi Program Kemanusiaan terhadap Budaya Organisasi dan Kinerja Karyawan pada Asia Muslim Charity Foundation
Authors: Romli Muhammad , Siregar Ahmad Faisal
Published: June 2022

The purpose of this study was to determine the effect of humanitarian program innovation on organizational culture and employee performance at the Asia Muslim Charity Foundation. This study uses an explanatory survey method, namely the research method is carried out on large and small populations, but the data studied are data taken from samples from that population, so that descriptions and relationships between variables are found. In order for the sample in this study to be said to be representative, the method in this study uses the Slovin formula from the total population with a precision (error) level of 5% and obtained as many as 99 employees who are the object of research where all employees have the same opportunity to be used as samples of this study. . Data was collected through questionnaires as the main data collection, supported by interviews and literature study. The analysis technique used is path analysis. Based on the results of the study, it can be concluded that organizational culture has a significant effect on humanitarian program innovation, employee performance has no significant effect on humanitarian program innovation, and organizational culture does not have a significant influence on humanitarian program innovation through employee performance at the Asia Muslim Charity Foundation.
Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan terhadap Manajemen Laba
Authors: Krisnando Krisnando , Damayanti Savira
Published: June 2022

This study aims to determine the effect of Financial Distress, Audit Committee, and Company Size on Earnings Management in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy with a causal type of quantitative approach and the data analysis method used in this study is descriptive statistical analysis, panel data regression analysis using Eviews 10. The population of this study is real estate and property companies listed on the Indonesia Stock Exchange. year 2017-2020. The sample was determined based on the purposive sampling method, with a total number of observations of 56. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study concluded that (1) Financial Distress partially has a significant positive effect on Earnings Management, this is because investors want the company to have stable profits so that it can encourage companies to carry out earnings management. (2) The Audit Committee has no effect on Earnings Management, meaning that there are many or few members of the audit committee in a company. company., (3) Company size has a positive and significant effect on Earnings Management, this is because large companies get more pressure from investors in order to display stable profits, so that they can attract investors to invest.
Pengaruh Kualitas Produk dan Citra Merek terhadap Minat Beli Laptop Acer pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional “Veteran” Jawa Timur
Authors: Kristanto Hermawan , Pudjoprastyono Hery
Published: June 2022

In the development of the era of laptops, many are presented with different specifications and advantages. Manufacturers compete with each other to win the hearts of consumers by presenting their respective superior products. Thus the Acer company needs to improve the quality of its products and brand image in order to be able to attract consumer buying interest. This study aims to determine the effect of product quality, brand image on buying interest in Acer laptops. The population in this study were students of the Faculty of Economics and Business, UPN "Veteran" East Java. The sampling method uses probability sampling, namely the Proportionate Stratified Random Sampling technique. The sample taken amounted to 97 respondents. The data used are primary data, namely questionnaire data from answers to respondents and secondary data, namely supporting data obtained from the top brand index (TBI). While the analysis used is Partial Least Square (PLS). Based on the results of the study, it was stated that product quality and brand image contributed to buying interest in Acer laptop products.
Pandemi COVID-19 : Tantangan, Dampak Sosial Ekonomi Serta Potensi Solusi
Authors: Noersanti Lina , Juniarti Juniarti , Akhmadi Ali , Sapta B Giraldi
Published: June 2022

Tujuan pelaksanaan kegiatan ini adalah peserta memahami  tantangan apa yang sedang dihadapi di  di masa pandemi Covid-19, dampak sosial ekonomi serta potensi solusi. Sasaran kegiatan Webinar ini adalah para karyawan yang bekerja di Pondok Pesantren Al Hayah, Jalan Ciliwung  No.81 RT 8 / RW 6 Cililitan, Kecamatan Kramat Jati, Kota Jakarta Timur, DKI Jakarta, 13640 yaitu sebanyak 30 orang peserta. Adapun peserta yang hadir adalah sebanyak 27 orang.Metode pelaksanaan kegiatan ini adalah webinar yang diselenggarakan di ruang Zoom meeting dengan kode akses 229 205 4595, dilaksanakan pada hari Sabtu, 31 Oktober 2020 pada pukul 08:00 – 10:30 WIB secara on line.Hasil kegiatan ini dengan pendekatan penyuluhan, diskusi serta tanya jawab, diharapkan memberi luaran  agar peserta memperoleh pengetahuan dan pemahaman tentang tantangan apa yang sedang dihadapi di masa pandemi Covid-19, dampak sosial ekonomi serta potensi solusinya.
Penyuluhan Faktor Pendapatan Keluarga Dengan Gizi Seimbang di Masa Pandemi COVID-19 Pada Remaja SMPN 188 Jakarta
Authors: Haholongan Rutinaias , Prastiwi Nastiti Dyah , Ramadhina Sarah Rizqi , Andrea Zella
Published: June 2022

Kondisi pandemi COVID-19 memiliki dampak signifikan di berbagai aspek, salah satunya ialah perekonomian. Tidak sedikit masyarakat yang terkena Pemutusan Hubungan Kerja atau PHK sehingga mempengaruhi pemenuhan kebutuhan pangan bagi keluarga, salah satunya ialah dalam hal mengonsumsi makanan bergizi. Padahal, mengonsumsi makanan memang sudah seharusnya memperhatikan kandungan dan zat yang ada pada makanan. Makanan yang dikonsumsi harus mengandung berbagai zat yang memang dibutuhkan oleh tubuh, khususnya dalam keadaan pandemi seperti saat ini agar imun tubuh tetap kuat dan terjaga. Kegiatan ini bertujuan untuk mensosialisasikan kepada para peserta didik di SMPn 188 Jakarta terkait pentingnya pemenuhan gizi seimbang di masa pandemi COVID-19. Mengingat sebagian besar keluarga pesera didik ialah keluarga dengan pendapatan ekonomi rata-rata bahkan rendah, maka kegiatan ini juga bertujuan untuk mengedukasi para peserta didik mengenai makanan-makanan bergizi dengan harga terjangkau. Kegiatan dilakukan secara daring melalui platform zoom meeting dengan pesertanya yaitu para peserta didik SMPn 188 Jakarta. Metode pada kegiatan ini ialah diskusi dan tanya jawab. Berdasarkan hasil diskusi dengan para peserta didik, didapati hasil bahwa 2:1 peserta didik masih tergolong kurus atau memiliki Indeks Massa Tubuh (IMT) di bawah rata-rata. Dengan demikian, diharapkan dengan adanya kegiatan sosialisasi ini bisa mengedukasi para peserta didik SMPn 188 Jakarta mengenai pentingnya mengonsumsi makanan bergizi.
Pelatihan Peningkatan Kesejahteraan Pelaku UMKM pada Kondisi Pandemi Covid-19 yang Berbasis Syariah di Kelurahan Tanjung Duren Kecamatan Grogol Petamburan Jakarta Barat
Authors: Entaresmen R. Ajeng , Chaniago Nur Aini , Sulisto Detris , Salsabila Sazkia
Published: June 2022

The purpose of this activity is to provide training on how to train in order to improve the welfare of MSME actors in the condition of the Sharia-based Covid-19 Pandemic. In times of crisis like the current SMEs must innovate and utilize online marketing and sales channels to maintain business continuity. In the approach to solving the problem of improving the welfare of MSME actors in the sharia-based co-19 pandemic conditions, including: (1). Products Sold According to Consumer Needs; (2). On improving the welfare of MSME actors in the sharia-based co-19 pandemic conditions. (3). Maximize Digital Marketing as a Marketing Strategy, namely: maximize the use of digital marketing, be it using chart applications such as WhatsApp, or social media like Instagram or Facebook; To support digital marketing, improve product photos and content available in digital marketing. (4). Focus on the Health Protocol, namely: Products that are manufactured must comply with safety and health which are the main requirements. For example using gloves, and some of them; The packaging used must also be able to provide confidence from consumers that are not exposed to viruses. In this case, UMKM players open a business of wet cakes and venture into the food and beverage business.
Analisis Laju Pertumbuhan Ekonomi, Pengaruh Pertumbuhan Penduduk, dan Upah Minimum Terhadap Tingkat Pengangguran di Provinsi Bali Tahun 2011-2020
Authors: Emanuelle Maria Ayu , Wenagama I Wayan
Published: June 2022

The aims of this study are to: (1) identify and analyze the impact of the Economic Growth Rate, Population Growth, and Minimum Wage on unemployment in Bali Province in 2011-2020; (2) and partly on Unemployment in Bali Province in 2011-2020; and (3) identify and analyze the most dominant variables influencing unemployment in Bali Province in 2011-2020. The purpose of this study is to determine and examine the impact of the Economic Growth Rate, Population Growth, and Minimum Wage on unemployment in the Province of Bali in 2011-2020. This research is a quantitative analysis that relies on time series data (2011-2020). For the purposes of this study, secondary data was used. Secondary data is obtained from the Central Bureau of Statistics and periodicals that serve as learning resources. The findings of this study indicate that: (1) population growth has a positive effect on unemployment, the rate of economic growth has a negative effect on unemployment, and the minimum wage has a positive effect on unemployment; (2) The rate of economic growth, population growth, and the minimum wage have a positive effect on unemployment in Bali Province between 2011 and 2020; and (3) Population growth is the dominant variable affecting unemployment.
Piedra a piedra: la construcción de la Historia Moderna a la sombra de las catedrales
Authors: Melgosa Oter Oscar R.
Published: June 2022

La ciudad de Burgos acogió en 2021 la XVI Reunión Científica de la Fundación Española de Historia Moderna, coincidiendo con el VIII Centenario de la colocación de la primera piedra de su Catedral. Efeméride tan destacada sirvió de marco para la reflexión de numerosos investigadores que con sus aportaciones contribuyeron a seguir sumando sillares al edificio del estudio y conocimiento del pasado. Este volumen, titulado Piedra a piedra: la construcción de la historia moderna a la sombra de las catedrales, recoge los trabajos de nueve destacados historiadores que analizan diversos aspectos de la historia de España y Europa en la Edad Moderna, que van desde la leyenda negra a las universidades, pasando por el papel de las reinas o el funcionamiento de las catedrales.
Pelatihan Menulis Artikel Ilmiah pada Jurnal Nasional Bagi Guru SDN GBI Bojongsoang, Buahbatu, Kabupaten Bandung
Authors: Priyanto Imam Jahrudin , Rohartati Sri
Published: June 2022

Guru profesional tentunya harus memiliki berbagai kemampuan. Salah satunya ialah kemampuan menulis karya ilmiah. Dengan menulis karya ilmiah, selain dapat naik pangkat, jabatan, dan golongan sehingga mengalami peningkatan karier, guru juga mendapatkan penghargaan dan pengakuan. Namun, sayangnya, kenyataan di lapangan menunjukkan bahwa banyak guru yang belum mampu menulis karya ilmiah yang dipublikasikan pada jurnal ataupun menjadi pemakalah pendamping pada acara seminar nasional ataupun regional. Metode pelaksanaan kegiatan pengabdian ini ialah in-service training program yaitu pelatihan dan pendampingan kepada guru-guru SDN Bojongsoang Buahbatu Kabupaten Bandung. Adapun langkah-langkah kegiatan yang ditempuh ialah koordinasi, penyemaian informasi, pendampingan, dan evaluasi. Hasil pengabdian sebelumnya menunjukkan bahwa sebagian besar guru SDN Bojongsoang Buahbatu Kabupaten Bandung belum paham dan belum menguasai teknik penulisan yang sesuai dengan aturan penulisan karya ilmiah. Selain itu, peserta juga menjelaskan bahwa kesulitan mendasar yang banyak dialami dalam menyusun artikel ialah merasa sulit saat mengawali penelitian, karena pada dasarnya pengabdian ini akan dijadikan bahan penyusunan artikel. Kesulitan itu berawal dari tidak adanya ide yang akan dituangkan dalam penelitian. Ide tidak muncul karena kegiatan membaca dan menulis belum menjadi kebiasaan.
Peningkatan Kemampuan Siswa dalam Memanfaatkan Sumber Belajar di Internet Melalui Sosialisasi Edukasi Internet Cerdas, Sehat, dan Aman
Authors: Zonyfar Candra , Sihabudin Sihabudin , Khusaeri Ahmad
Published: June 2022

Pendidikan merupakan salah bidang yang merasakan perkembangan internet. Dunia Pendidikan dituntut untuk selalu menyesuaikan dengan perkembangan teknologi internet yang selalu berkembang khususnya dalam proses belajar mengajar.Teknologi informasi sudah mulai digunakan dilembaga pendidikan dalam rangka mendukung proses belajar mengajar baik sebagai media informasi atau sebagai alat pembelajaran. Lembaga Pendidikan berusaha untuk selalu menerapkan sistem teknologi internet di setiap pembelajaran yang berada di lingkungan Pendidikan. Dengan pemanfaatan teknologi, dapat meningkatkan performa, ketercapaian kompetensi dan memahami apa yang dipelajari oleh siswa dengan menggunakan rancangan pembelajaran yang baik dan keatif. Dalam pengabdian ini kami memberikan sosialisasi dan edukasi kepada siswa SMAN 1 Telukjambe mengenai Internet cerdas, sehat dan aman. Dari kegiatan yang telah dilaksanakan hasil evaluuasi menunjukan 35% dan 60% peserta mengatakan setuju dan sangat setuju secara berturut-turut bahwa sosialisasi ini bermanfaat bagi kegiatan pembelajaran.