bluuebunny/crossref_metadata_2025 huggingface dataset:
Perbedaan Durasi Waktu Pembakaran Mixing Foundation pada Make Up Akad Nikah Pengantin
Authors: Auralia Cindy , Irta Widjajanti Sri , Jubaedah Lilis
Published: September 2024

Dalam industri kecantikan, terutama dalam riasan pengantin, teknik pembakaran foundation sering digunakan untuk mendapatkan hasil yang optimal. Namun, durasi pembakaran yang tepat sering menjadi pertanyaan bagi para make-up artist. Foundation akan dibakar selama 15 detik dan 25 detik kemudian dianalisis hasilnya. Penelitian ini bertujuan untuk menganalisis perbedaan hasil make up akad nikah pengantin dengan durasi waktu pembakaran foundation 15  detik dan 25 detik setelah diaplikasikan ke wajah. Metode yang digunakan pada penelitian ini adalah metode kuasi eksperimen. Kuasi eksperimen adalah rancangan eksperimen yang dilakukan tanpa pengacakan dan subjek penelitian ditempatkan secara langsung pada masing- masing perlakuan. Teknik pengambilan sampel atau sampling adalah suatu proses dan cara mengambil sampel untuk menduga keadaan suatu populasi. Jenis teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling technique. Pelaksanaan penelitian dilakukan di Gedung H, Universitas Negeri Jakarta pada bulan Mei tahap pelaksanaan diawali dengan menyiapkan alat yang akan digunakan untuk merias model. Setiap perlakuan akan dilakukan terhadap masing- masing lima orang. Penelitian ini menggunakan uji perbandingan yaitu uji t tidak berpasangan (independent t-test). Hasil penelitian memberikan kesimpulan bahwa penggunaan durasi waktu pembakaran foundation selama 15 detik pada make up akad nikah pengantin memberikan hasil yang sama jika dibandingkan dengan durasi 25 detik, berdasarkan hasil penilaian juri. Sehingga hasil ini penting untuk dipertimbangkan oleh make-up artist dalam memilih durasi waktu pembakaran yang optimal untuk mencapai hasil terbaik.
Teori Turut Serta Melakukan (Medeplegen) Pejabat Pemerintah Dalam Tindak Pidana Korupsi Bantuan Sosial
Authors: Saraswaty Kiki
Published: September 2024

Korupsi kerap berkaitan dengan penyalahgunaan wewenang. Diskursus mengenai wewenang atau kewenangan tidak bisa dilepaskan dari domain hukum administrasi dan/atau hukum tata negara. Dalam mengkaji Ajaran Penyertaan Pidana dalam KUHP dan UU Pemberantasan Tindak Pidana Korupsi dalam upaya memberantas tuntas tindak pidana korupsi harus mengelaborasi sedalam mungkin tentang ajaran penyertaan dimana di dalam pasal 55 dan 56 KUHP ditentukan bahwa semua adalah sebagai pelaku (als dader). Dalam hal pelaku biasanya tindak pidana korupsi dilakukan oleh orang yang memiliki keahlian khusus atau mempunyai kewenangan, kesempatan atau sarana yang ada padanya karena jabatan atau kedudukan. Penelitian ini menggunakan metode yurudis normatif.
Pengertian tindak pidana  korupsi  menurut  Pasal 2 ayat  (1) Undang-Undang Nomor 30   Tahun   2002, Tentang  Pemberantasan Tindak Pidana Korupsi, disebutkan : “Setiap orang baik pejabat pemerintah maupun swasta yang secara melawan  hukum melakukan  perbuatan  memperkaya diri sendiri atau korporasi yang dapat merugikan keuangan negara atau perekonomian negara, dipidana dengan pidana penjara seumur hidup atau pidana penjara paling singkat 4 (empat) tahun dan paling lama 20 (dua puluh) tahun dan atau denda paling sedikit Rp. 200.000.000,00 (dua ratus juta rupiah) dan paling banyak Rp. 1.000.000.000,00 (satu  miliar rupiah).”  Perbuatan  tindak  pidana korupsi merupakan  pelanggaran terhadap hak- hak-hak sosial dan hak-hak ekonomi masyarakat, sehingga tindak pidana korupsi tidak dapat lagi digolongkan sebagai kejahatan biasa (ordinary- crimes)  melainkan  telah  menjadi  kejahatan  luar  biasa  (extra-ordinary crimes). Sehingga  dalam  upaya  pemberantasannya  tidak  lagi  dapat  dilakukan  ”secara biasa”, tetapi “dituntut cara-cara yang luar biasa” (extra ordinary enforcement). Sedangkan  Perihal  Dana  Bansos,  dalam  Pasal 1  angka 15  Peraturan  Menteri Dalam Negeri kemudian disingkat Permendagri Nomor 32 Tahun 2011 tentang Dana Bansos Dan Hibah disebutkan bahwa yang dimaksud dengan Dana Bansos adalah  “pemberian bantuan berupa uang/barang dari pemerintah daerah kepada individu,  keluarga, kelompok  dan/atau  masyarakat  yang  sifatnya  tidak  secara terus-menerus  dan  selektif  yang  bertujuan  untuk  melindungi dari kemungkinan terjadinya resiko sosial”.
Tanggung Jawab Pidana Bagi Pelaku Terhadap Kejahatan Pemalsuan Pita Cukai Menurut Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai
Authors: Rafles Situmorang Martinus
Published: September 2024

Cukai merupakan pungutan negara yang berfungsi menyekat penyebaran barang yang harus melunasi cukai, dengan konsekuensi bahwa cukai memberikan kontribusi terhadap pendapatan negara yang berarti. Cukai dapat dikenakan pada semua tahap produksi atau distribusi. Biasanya cukai dinilai berdasarkan karakteristik tertentu dengan mengacu pada nilai, berat, kekuatan, atau jumlah produk. Tindak Pidana dibidang cukai seperti pemalsuan pita cukai rokok akan memberi dampak, yaitu merugikan penghasilan negara. Pelanggaran/kejahatan di bidang ekonomi, perdagangan dan pemenuhan kebutuhan dasar manusia juga semakin meningkat, hal ini membuktikan adanya kebutuhan manusia yang terus berkembang. Tujuan untuk menganalisis Tanggung Jawab Pidana Bagi Pelaku Terhadap Kejahatan Pemalsuan Pita Cukai Menurut Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai. Menggunakan metode yuridis normatif yang mengkajidan menganalisis berdsarkan undang-undang dan referensi buku dan jurnal. Hasil penelitianDasar sanksi pada pemalsuan cukai yaitu terdapat dalam Undang- Undang Republik Indonesia Nomor 39 Tahun 2007 tentang Perubahan Atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai. Tahap aplikasi, yaitu pada tahap ini dilihat dalam penerapan pidana yang dilakukan sebagaimana terdakwa diancam pidana yang diatur dalam Pasal 54 Undang-Undang Republik Indonesia Nomor 39 Tahun 2007 tentang Perubahan Atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai. Faktor hambatan Penerapan sanksi pada UU Cukai dilakukan melalui dua jenis sanksi yaitu sanksi administrasi dan sanksi pidana.
Penegakan Hukum Tindak Pidana Kepabeanan Berupa Pemalsuan Dokumen Barang Ekpor oleh Penyidik Bea Cukai Tanjung Perak
Authors: Musadar Situmorang Andi
Published: September 2024

Tindak pidana pemalsuan dokumen pabean yang terjadi di wilayah KPPBC Tanjung perak yang semakin meningkat setiap tahunnya maka diperlukannya pengawasan yang lebih ketat terhadap lalu lintas barang yang masuk atau keluar daerah pabean, karena dengan adanya pengawasan yang baik terhadap lalu lintas barang yang masuk atau keluar daerah pabean akan mencegah terjadinya tindak pidana kepabeanan, seperti dokumen pelengkap pabean yang harus selalu melalui tahap pemeriksaan dan pengecekan terlebih dahulu tanpa terkecuali oleh petugas bea cukai sehingga apabila terdapat tindak pidana pemalsuan dokumen harus segera dilakukan tindakan tegas agar pelaku pemalsuan dokumen tidak mengulangi perbuatannya. Menggunakan metode yuridis normatif yaitu menganalisis permasalahan dengan menggunakan undang-undang dan buku-buku serta referensi yang lain. Pemalsuan dokumen adalah praktik yang melibatkan tindakan manipulasi atau mengubah dokumen palsu dengan maksud menipu atau mengelabui pihak lain. Dokumen yang sering kali menjadi sasaran pemalsuan yakni surat-surat resmi, kontrak bisnis, dokumen identitas, tagihan, dokumen barang ekspor-impor di kepabeanan serta berbagai bentuk dokumen lain yang memiliki nilai atau kepentingan hukum.Tindakan ini telah menjadi ancaman serius di berbagai sektor  dan merugikan individu, perusahaan, bahkan negara. Undang-Undang Tentang Kepabeanan yakni UU No. 17 Tahun 2006 dalam pasal 103 dimaksud guna menghindari terjadinya pemanipulasian data di dalam dokumen pelengkap pabean, seperti invoicePasal pemalsuan dokumen diatur dalam KUHP (Kitab Undang-Undang Hukum Pidana) Indonesia. Pasal-pasal yang terkait dengan pemalsuan dokumen mencakup Pasal 263 dan Pasal 264.Secara garis besar, Pasal 263 KUHP mengatur bahwa siapa pun yang sengaja mengubah isi surat atau melakukan pemalsuan pada dokumen lainnya dengan niat untuk menipu orang lain, dapat dikenakan hukuman penjara maksimal selama 6 tahun. Upaya preventif yang dilakukan Penyidik PNS adalah dengan cara moralistik yakni dengan melakukan seminar, sosialisasi dan talk show, penyuluhan kepada pelaku usaha dan para pagwai bea cukai, adanya kegiatan kunjungan kampus yang dilakukan oleh mahasiswa, serta dilakukannya upaya pelatihan-pelatihan khusus  yang  dilaksanakan  oleh penyidik PNS  di  Bea  Cukai  Tanjung Perak  untuk meningkatkan kualitas dan kinerja penyidik itu sendiri.
Menu Engineering Oryzarestaurant di Resinda Hotel Karawang
Authors: Munigar Ragil
Published: September 2024

Bisnis kuliner adalah salah satu industri yang berkaitan dengan pariwisata karena merupakan fasilitas penunjang utama wisatawan selain akomodasi. Jumlah bisnis kuliner seperti rumah makan/ restoran, di Kota Karawang cukup banyak. Menurut Hartomo dan Cahyadin (2019) indikator keberlangsungan dalam ekonomi kreatif adalah produksi, pasar dan pemasaran, manajemen keuangan, kebijakan pemerintah dan kemitraan usaha. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimanakah keadaan menu yang dimiliki Restaurant di Resinda Karawang, dalam tingkat popularitas yang tinggi dan keuntungan yang tinggi pula atau sebaliknya. Salah satu cara yang dapat dilakukan untuk mengukur popularitas dan kemampuan menu dalam memberikan keuntungan bagi suatu perusahaan adalah dengan menggunakan metode Menu Engineering atau yang disebut Rekayasa Menu. Metode yang digunakan adalah menu engineering. Rekomendasi yang diberikan berkaitan dengan strategi bauran pemasaran yaitu pada menu kategori star patut dipertahankan, plowhorse harga jual ditinjau kembali, puzzle makanan dipertahankan dan perlu disusun kembali, dan dog menu makanan diganti.
Analisa Penjadwalan Docking Kapal di PT. Pelayaran Hub Maritim Indonesia dengan Menggunakan Metode Predence Diagramming Method (PDM) Dan Project Evaluation And Review Technique (PERT)
Authors: Gibran Nashif Arrizal Moch. , Fiveriati Anggra , Satria Prasetya IGNA , Rulianto Jangka , Muzaka Khairul
Published: September 2024

PT. Pelayaran Hub Maritim Indonesia (PHMI) merupakan salah satu perusahaan pelayaran nasional dengan armada kapal yang besar. Kegiatan docking kapal di PHMI, yang saat ini menggunakan metode manual, mengalami berbagai kesulitan dalam memperkirakan waktu penyelesaian, memantau kegiatan, dan melakukan perubahan jadwal. Penelitian ini menggunakan metode Project Evaluation and Review Technique (PERT) untuk mengidentifikasi faktor keterlambatan dan Precedence Diagramming Method (PDM) untuk penjadwalan ulang, dengan tujuan meningkatkan efisiensi dan efektivitas docking kapal. Diharapkan, hasil penelitian dapat mengurangi keterlambatan dan meningkatkan produktivitas, sehingga kapal dapat beroperasi sesuai jadwal dan menghindari kerugian.
Analisis Manajemen Risiko pada Penambangan Batubara di Wilayah Izin Usaha Pertambangan (IUP) Banko Tengah Blok B PT Bukit Asam Tbk
Authors: Robiallah Safrun
Published: September 2024

Penelitian ini menganalisis penerapan manajemen risiko yang dilakukan pada penambangan batubara di Wilayah Izin Usaha Pertambangan (IUP) Banko Tengah Blok B PT Bukit Asam Tbk, dengan fokus pada proses analisis nya yaitu membuat key risk indicator, risk register, dan risk heat map  sebagai output yang digunakan dalam menerapkan Manajemen risiko. Dalam penelitian ini untuk menjawab rumusan permasalahan yaitu dengan melakukan metode penelitian secara kualitatif berdasarkan wawancara, kuesioner dan observasi lapangan untuk mengetahui bagaimana proses yang digunakan untuk menganalisis risiko dan  menentukan risiko-risiko kritikal/prioritas sesuai aspek risiko yang akan dibahas menggunakan Analysis Hierarchy Process (AHP). Penelitian ini penting dilakukan untuk melihat sejauh mana pengaruh penerapan manajemen risiko pada aktivitas penambangan di Banko Tengah Blok B PT Bukit Asam Tbk, khususnya aspek operational dan social & environment, mengetahui proses penerapan manajemen risiko yang dilakukan, serta output yang dihasilkan dari penerapan manajemen risiko pada aktivitas penambangan tersebut. Sehingga diharapkan diperoleh dokumen analisis manajemen risiko secara komprehensif yang dapat dijadikan pedoman bagi stakeholder/pemangku kepentingan dalam mengelola/mengendalikan potensi seluruh risiko yang mungkin terjadi atas adanya aktivitas penambangan di Banko Tengah Blok B.
Perancangan Risk Register dan Risk Treatment Berbasis ISO 31000:2011 Pada Proyek Join Planning Program (JPP) Tahap 2 Pada PT XYZ Menggunakan Failure Mode and Effect Analysis (FMEA)
Authors: Prasheetha Agstyawardhana Prisha , Arum Puspita Ika , Yasa Putu
Published: September 2024

Penerapan manajemen risiko merupakan hal yang penting dalam setiap proyek, terutama dalam memastikan proyek berjalan sesuai rencana dan meminimalisir dampak negatif yang mungkin timbul. Penelitian ini bertujuan untuk menerapkan ISO 31000:2011 untuk perancangan Risk Register dan Risk Treatment pada Proyek Join Planning Program (JPP) Tahap 2 di PT XYZ dengan menggunakan metode Failure Mode and Effect Analysis (FMEA). PT XYZ merupakan perusahaan yang bergerak di bidang layanan komunikasi berbasis Fiber Optic. Sebagai perusahaan yang memiliki banyak proyek didalamnya, tentunya PT XYZ menghadapi berbagai risiko dalam pelaksanaan proyeknya termasuk keterlambatan proyek yang dapat berimbas kemana-mana jika tidak segera dikurangi. Oleh karena itu, penelitian ini akan mengidentifikasi risiko-risiko yang mungkin terjadi, menganalisis dampaknya, dan merancang strategi mitigasi risiko yang efektif. Dengan menggunakan metode FMEA, risiko-risiko yang teridentifikasi diberi peringkat berdasarkan keparahan (Severity), kemungkinan terjadi (Occurrence), dan kemampuan deteksi (Detection) akan diolah menjadi Risk Priority Number (RPN) kemudian dihitung untuk menentukan prioritas penanganannya. Hasil penelitian ini menunjukkan bahwa perancangan Risk Register dan Risk Treatment dapat dilakukan dengan proses berbasis ISO 31000:2011 dan metode FMEA. Risk register dan Risk Treatment yang dirancang diharapkan dapat membantu PT XYZ dalam mengurangi kemungkinan terjadinya risiko serta dampak yang ditimbulkannya, sehingga proyek dapat berjalan lebih efektif dan efisien.
Komitmen Organisasi Sebagai Variabel Intervening Lingkungan Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Dinas Kebudayaan Dan Pariwisata Kota Tangerang
Authors: Puspita Andriani Rika , Nuraeni Nuraeni , Yusuf M.
Published: September 2024

Penelitian ini bertujuan untuk mengeksplorasi pengaruh lingkungan kerja dan beban kerja terhadap kinerja pegawai dengan komitmen organisasi sebagai variabel intervening. Penelitian dilakukan di Dinas Kebudayaan dan Pariwisata Kota Tangerang dengan populasi seluruh pegawai yang berjumlah 50 orang. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner tertutup dan dianalisis dengan software Smart PLS 3.9.2. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh signifikan terhadap komitmen organisasi dan kinerja pegawai, sedangkan beban kerja hanya berpengaruh signifikan terhadap kinerja pegawai. Komitmen organisasi juga berpengaruh signifikan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa penciptaan lingkungan kerja yang kondusif dan manajemen beban kerja yang baik dapat meningkatkan kinerja pegawai.
Analisis Strategi Promosi Kesehatan Terhadap Implementasi Perilaku Hidup Bersih dan Sehat (PHBS) di Desa Dullah Laut Kota Tual Provinsi Maluku
Authors: Nur Jamko Mohammad , Nur Djanah Sitti , Handayani Lina
Published: September 2024

Perilaku hidup bersih dan sehat merupakan upaya memelihara, melindungi kesehatan. Strategi promosi kesehatan untuk meningkatkan pembelajaran, kemampuan yang ditekankan untuk menolong dirinya sendiri, keluarga mengembangkan kegiatan masyarakat sesuai sosial budaya didukung kebijakan. Tujuan penelitian ini mengetahui praktek dan tingkat perilaku hidup bersih dan sehat (PHBS) tatanan rumah tangga dan strategi promosi kesehatan di Desa Dullah Laut Kota Tual Provinsi Maluku. Metode: Penelitian ini menggunakan metode kombinasi (mixed methods) desain concurrent triangulation (campuran kuantitatif dan kualitatif secara seimbang). subyek penelitian kepala puskesmas, pemegang program promkes dan tokoh masyarakat, terkait strategi promosi kesehatan. Sampel penelitian ini berjumlah 55 orang ibu rumah tangga, mengenai praktek, tingkat PHBS tatanan rumah tangga. Instrumen di gunakan penelitian ini berupa observasi, wawancara, kuesioner dan dokumentasi. Hasil: Pengetahuan kategori Baik 60,0%, sikap positif 43,6 %, perilaku Kategori baik 23,6%. penerapan PHBS 10 indikator persalinan oleh tenaga kesehatan (78,2%), pemberian asi eksklusif (67,3%), menimbang bayi balita (98,2%), cuci tangan (30,9%), menggunakan air bersih (61,8%), jamban sehat (69,1%), memberantas jentik nyamuk (45,5%), konsumsi buah sayur (49,1%), melakukan aktivitas fisik (38,2%), merokok dalam rumah (83,6%). Advokasi ditujukan kepada tokoh masyarakat, pemerintah desa belum optimal. Pemberdayaan masih terbatas hanya kegiatan yang telah ada, yaitu posyandu, posbindu, konseling, dan penyuluhan sedangkan upaya menggerakkan kegiatan PHBS yang lebih menitikberatkan ibu rumah tangga dalam pembentukan kelompok belum berjalan. Bina suasana kurang adanya dukungan dari tokoh masyarakat dalam kegiatan yang dilakukan. Kesimpulan: Strategi promosi kesehatan yang di lakukan belum optimal sehingga berdampak pada penerapan PHBS dalam rumah tangga.
The Racah Algebra of Rank 2: Properties, Symmetries and Representation
Authors:   University of Hawai'i at M&, Post Sarah ,   #257,   noa, USA, Bertrand Sébastien ,   University of Hawai'i at Mānoa, USA
Published: September 2024

The goals of this paper are threefold. First, we provide a new ''universal'' definition for the Racah algebra of rank 2 as an extension of the rank-1 Racah algebra where the generators are indexed by subsets and any three disjoint indexing sets define a subalgebra isomorphic to the rank-1 case. With this definition, we explore some of the properties of the algebra including verifying that these natural assumptions are equivalent to other defining relations in the literature. Second, we look at the symmetries of the generators of the rank-2 Racah algebra. Those symmetries allows us to partially make abstraction of the choice of the generators and write relations and properties in a different format. Last, we provide a novel representation of the Racah algebra. This new representation requires only one generator to be diagonal and is based on an expansion of the split basis representation from the rank-1 Racah algebra.
Impact of Fixed Orthodontic Appliances on Blood Count and High-Sensitivity C-Reactive Protein Levels
Authors: Agrawal Jiwanasha Manish , Nadkerny Vidyesh , Tiwari Anurag , Ghadage Mahesh , Jadhav Avantika , Sharma Chetan , Patil Dipooja
Published: September 2024

ABSTRACT

Background:

Fixed orthodontic appliances are widely used in dental practice to correct malocclusions and improving oral health. However, their impact on systemic inflammation and hematological parameters remains under-explored.

Materials and Methods:

A cohort of 60 patients, aged 12 –30 years, undergoing fixed orthodontic treatment, were enrolled in the study. Blood samples were collected at baseline, 1 month, and 6 months post-appliance placement. Hematological parameters, including white blood cell (WBC) count, red blood cell (RBC) count, hemoglobin levels, and hs-CRP levels, were measured using standard laboratory techniques. A statistical analysis was performed to determine significant changes over time.

Results:

At 1-month post-appliance placement, a significant increase in WBC count (mean increase of 12%) and hs-CRP levels (mean increase of 18%) was observed compared to baseline (P < 0.05). RBC count and hemoglobin levels remained relatively unchanged. By 6 months, WBC count and hs-CRP levels showed a decreasing trend, approaching baseline values, though hs-CRP levels remained slightly elevated (mean increase of 5% from baseline, P > 0.05).

Conclusion:

The use of fixed orthodontic appliances induces a transient inflammatory response, as evidenced by elevated WBC count and hs-CRP levels within the first month of treatment.
Comparative Analysis of The Implementation Of Conventional And Modular Methods On Walls And Floor Plates In Terms Of Cost And Time (Case Study: Construction Of Satpol PP Building)
Authors: Firdaus Nurfuadi
Published: September 2024

Building construction requires selecting efficient construction methods to achieve the desired project objectives. This research aims to compare conventional and modular construction methods in the implementation of walls and floor plates, with a focus on cost and time analysis. The case study taken is the construction of the Satpol PP Building. This research method uses a quantitative approach by collecting primary and secondary data. Primary data was obtained through field observations and interviews with parties involved in the project, while secondary data was obtained from project documents, literature and other related references. Data analysis was carried out with comparing the total costs and time required for each construction method.
Perubahan Tahapan Proses pada Revitalisasi Perkotaan di Kelurahan Mojo, Surakarta
Authors: Hidayat Aditya Wahyu , Andini Isti , Rahayu Murtanti Jani
Published: September 2024

Proses revitalisasi perkotaan merupakan suatu proses penataan ruang secara terencana. Di dalam proses revitalisasi, banyak terdapat hierarki proses dimana proses yang terjadi pada lingkup internal jarang terlihat walaupun memiliki pengaruh terhadap keberhasilan yang tinggi. Seperti halnya terdapat pada Lokus Penataan RW 01 Mojo, Surakarta yang menjadi studi kasus dalam penelitian ini. Penelitian ini membahas mengenai perubahan proses tersebut dimana terdapat proses formal yang menjadi acuan utama, serta penambahan proses informal baru yang menjadi pembahasannya. Pada penelitian ini menggunakan tiga variabel yaitu variabel proses revitalisasi, variabel jenis tahapan proses, dan variabel perubahan pada proses. Hal tersebut dilakukan dengan analisis koding dan deskriptif secara mendalam pada setiap variabelnya. Penelitian ini menghasilkan perubahan pada proses revitalisasi pada studi kasus dengan hasil terdapat proses informal tambahan yang terbentuk diantara proses formal yang telah direncanakan dikarenakan dua faktor, yaitu faktor stakeholder dan faktor urgensi.
MSMEs Bookkeeping Capabilities for Accounting Information Transparency
Authors:   Fakultas Vokasi Universitas Warmadewa (Unwar), Bali - Indonesia, Paramitha Nida Desak Rurik Pradnya , Adyatma I Wayan Chandra ,   Fakultas Vokasi Universitas Warmadewa (Unwar), Bali - Indonesia, Edwindra Riza ,   Fakultas Vokasi Universitas Warmadewa (Unwar), Bali - Indonesia
Published: September 2024

MSMEs contribute 60% to gross domestic income, MSMEs also absorb labor and collect investment. However, of the total percentage of banking credit, MSMEs only get 20%. Banks experience difficulties in disbursing credit due to a lack of information on debtors who are worthy of financing. Difficulties are caused by the absence of financial reports as a parameter for credit worthiness. Through accounting transparency, it will be easy for MSMEs to know the policies that will be and have been taken. Transparency means the availability of sufficient, accurate and timely information about accounting policies and reporting. It is hoped that this research will be able to provide considerations for MSMEs to improve their accounting capabilities in accordance with SAK EMKM. The research was conducted in Denpasar, involving 100 questionnaire respondents and 10 informants in FGD. The data analysis technique used in this research is interpretive descriptive qualitative analysis technique. As a result, MSMEs do not yet have the capability to prepare financial reports. MSMES players consider that the important aspects in starting a business are capital, skills and innovation or products, not accounting. Low accounting capability has an impact on neglecting the preparation of financial reports. Transparency can increase funding opportunities from banks or investors as well as opportunities for collaboration. There are still many MSMEs that have not prepared financial reports due to limited human resources and costs. However, MSMES players want to prepare financial reports. MSMEs in the medium business category have prepared financial reports in accordance with SAK EMKM, only some in the small business group and not in the small business group. SAK EMKM requires a statement of financial position at the end of the period (balance sheet), a profit and loss statement for the period and notes to the financial statement. MSMEs focus more on recording expenses and income for profit and loss projections but ignore the balance sheet and Calc. The compiled profit and loss is still not relevant, there are still many accounts that have not been taken into account. Preparing a complete report in accordance with SAK EMKM will provide much more relevant and credible information.
Establishing the program to predict Shirt Sizes with Fuzzy Logic
Authors:   Department of Textile & Garment Engineering, Faculty of Mechanical Engineering, University of Technology-VNU–HCM, Ho Chi Minh City, Vietnam ORCID: 0000-0002-5384-9775, Thi Nguyen Mong Hien
Published: September 2024

This paper presents a program for prediction shirt size with a fuzzy logic technique. The Mamdani model is applied to a MISO fuzzy system with two inputs and one output. Neck girth and sleeve length are chosen as the primary dimensions, serving as input variables for this simulation model. In this study, fuzzy logic is used to select the size of the Min-Max rule. The IF-THEN structure is applied to execute commands effectively within this model. The outcome is an appropriate size. The program’s fuzzy rule matrix consists of 45 rows and 5 columns. Each row is a fuzzy rule. The first column represents the 9 sizes of necklaces. The second column represents the 5 groups of sleeve lengths. The third column represents the 9 predicted sizes in the output. The third column represents the 9 predicted output sizes. The fourth column is the weight coefficient. The last column represents the logical connection type. The fuzzy logic approaches significantly reduces the time required. This approach provides an alternative method for prediction sizes that more accurately align with individual body measurements, offering a personalized fit.
Semantic Components of English Directive Speech Act Verbs (Order, Command, Instruct)
Authors:   Faculty of Humanities, Udayana University, Bali, Indonesia, Ayu Pujiyani Ni Putu
Published: September 2024

This research focuses on synonymous English speech act verbs that mean “giving order” (directive). The verbs analyzed in this study are those with very close synonymy, namely order, command, and instruct. The aim of this research is to describe in more detail the semantic behavior of the directive English speech act verbs through their semantic component. This semantics study is qualitative descriptive research. The data in this study were collected by using corpus linguistics and observation methods with note-taking techniques. The data source is the Corpus of Contemporary American English (COCA). There are 300 citations for each verb analyzed, which making in total 900 citations analyzed in the study. The study found that the verbs order, command, and instruct has eight semantic features/components that differentiate those three verbs, namely the components of authority, the way of saying, form of order, the duration of orders, level of urgency, actor and undergoer positions, domain of use, compliance level.
Paul Younger — a pioneer in UK geothermal energy
Authors: Gluyas Jon , Adams Charlotte
Published: September 2024

Paul Younger was an outstanding geologist born and bred in the northeast of England and although he spent time away, his geological umbilical firmly fixed him in the region encompassing the counties of Northumberland and Durham their cities, towns and pit villages; an area for which the geology underpinned the industrial and social development. The linkage between geology and industry is commonly reflected in the groundwater of area and it was
this that first stimulated Paul into research. He became a hydrogeologist. But Paul recognised that there is more to adit water outflow than solutes. The water told another story, one of heat below the surface, copious amounts of it. The warm and tepid waters encountered by Paul in the region set him thinking about geothermal energy. In 2004 he became the first person in 20 years to drill a dedicated geothermal appraisal well in the UK at Eastgate in Weardale. He followed up with a second well in Eastgate in 2010 and a third in central Newcastle in 2011. Paul was passionate about the energy transition and saw geothermal energy as a vast resource, easily won and one which could affect a fundamental change in the way we heat our homes and places of work. Sadly, Paul did not live to see the UK National Geothermal Centre formed in 2024. It is nonetheless a product of his vision.
The Impact of Ancient Traditional Culture on Earnings Quality: The Moderating Role of Marketization Index in China's A-Share Market
Authors: Lee Cheng-Wen , Cheng Min-Ying
Published: September 2024

Abstract

Our analysis, centered on A-share listed companies in China from 2007 to 2016, identified a negative correlation between China's marketization index and discretionary accruals. In regions characterized by strong traditional cultural influences, the presence of female directors and female top executives was found to be negatively associated with discretionary accruals. Further analysis revealed that China's marketization index could amplify this negative correlation, thereby enhancing corporate earnings quality. Conversely, the presence of female independent directors exhibited a positive correlation with discretionary accruals, a relationship that remained unaffected by the marketization index. In regions with weaker traditional cultural influence, the presence of female directors, female top executives, and female independent directors all demonstrated negative correlations with discretionary accruals. Notably, the marketization index influenced only the presence of female top executives in these regions, reinforcing the negative correlation and ultimately contributing to improved corporate earnings quality.

JEL classification numbers: D24, E58, G24.
Keywords: Chairperson or CEO, Ancient Traditional Culture, Marketization Index, Discretionary Accruals, Earning Quality.
Impact of project planning and project risk management on project success: moderating role of project managers’ competencies in the construction sector in Afghanistan
Authors: Fazly Riazulhaq , Raees Nafla , Shafi Muhammad Qaiser , Iqbal Shakir , Nawaz Muhammad Javid
Published: September 2024

This research examines the impact of project planning (ProP) and project risk management (RisM) on project success (ProS) while maintaining project managers’ competencies (PMC) as moderators using resource-based view theory concepts. This research addresses the gap in how ProP and RisM lead to ProS in the presence of a PMC as a moderator in construction-based private organisations. Utilising a convenience sampling technique, data were collected from 249 participants working in construction-based organizations across major cities in Afghanistan. Data were analysed using Smart-PLS and SPSS software. Supporting theories for this study are the theory of knowledge reuse and the social exchange theory concepts. Analysis revealed that ProP significantly and positively impacted ProS. RisM was also found to have a positive effect on project success. The results showed that project managers’ competencies moderated the relationship between ProP and ProS. The findings indicated that PMC moderates the connection between project risk management and ProS. Implementing project planning methodologies, a construction project manager’s competency improves team outcomes through risk management and boosts project success. The study’s limitations, future suggestions, and managerial implications are also discussed.
انتشار السحالي في مديرية حيفان بمحافظة تعز – اليمن
Authors: السروري وحيد محمد , بسيس سالم محفوظ
Published: September 2024

هدفت الدراسة الى التعرف على أنواع السحالي المنتشرة في مديرية حيفان – محافظة تعز – الجمهورية اليمنية. تم خلال هذه الدراسة جمع 105 عينة من السحالي من 31 منطقة تابعة للمناطق الخمس في مديرية حيفان. وتم حقنها بالمواد الحافظة (الإيثانول 75% أو الفورمالين 10% حسب كل عينة)، وغمرها في صناديق بلاستيكية تحتوي على المادة الحافظة، ثم تمت دراسة الخصائص المورفولوجية لكل عينة وتصنيفها بناء على المراجع المعتمدة. وأظهرت النتائج وجود 17 نوعا من السحالي في منطقة الدراسة تنتمي إلى عشرة أجناس وثماني عائلات، وتم تسجيل عشرة أنواع من السحالي لأول مرة في محافظة تعز، وتندرج في تسعة أجناس تحت ثماني عائلات مختلفة.
On U–Trirecurrent Finsler Space
Authors: Saleem Abdalstar Ali Mohsen
Published: September 2024

In the present paper, we introduce a Finsler space Fn for which the hv - curvature tensor satisfies the trirecurrent property in sense of Cartan. The relationship between hv - curvature tensor \(U_{jkh}^i\) and Douglas tensor \(D_{jkh}^i\) has been studied. We obtain the necessary and sufficient condition for some tensors to be trirecurrent .Finally, the trirecurrent property in a projection on indicatrix with respect to Cartan connection has been studied.
Some Inequalities Concerning Maximum Modulus of Complex Polynomials with Restricted Zeros
Authors: Al-Saeedi Adeeb Tawfik Hasson , Algawi Dhekra Mohammed Mohsen
Published: September 2024

In this paper, certain new results concerning the maximum modulus of polynomials with restricted zeros are obtained. These estimates strengthen some well-known inequalities for polynomial due to Rivlin, Govil, Lal and others.
New Exact Solutions for Generalized of Combined with Negative Calogero-Bogoyavlenskii Schiff and Generalized Yu–Toda–Sassa–Fukuyama Equations
Authors: Al-Amry M.S. , Al-Abdali E. F.
Published: September 2024

In this paper, we present generalized model of combined Calogero-Bogoyavlenskii Schiff and negative-order Calogero-Bogoyavlenskii Schiff G(CBS-nCBS) equation and generalized Yu–Toda–Sassa–Fukuyama g(YTSF) equation. We apply the extended hyperbolic function method, to solve generalized models. Exact travelling wave solutions are obtained and expressed in terms of hyperbolic functions, trigonometric functions, rational functions solutions of these equations from the method with the aid of the computer program Maple.
On a new extension of extended (p,q) Beta function
Authors: Barahmah Salem Saleh Alqasemi
Published: September 2024

The main objective of this paper is to introduce a further extension of extended (p, q)-Beta function by considering product of two Mittag-Leffler functions in the kernel. We investigate various properties of this newly defined Beta function such as integral representations, summation formulas and Mellin transform. Further, some known and new relations for various forms of extended Beta functions are obtained as special cases of the main results.
A study on the Prescription Pattern of Antifungal Drugs in Aden-Yemen
Authors: Badwi Ekram A. , Badulla Wafa F. S.
Published: September 2024

Background: Fungal infections are more common in tropical zones; they can be simple, complicated, or even fatal.  Studying the prescribing pattern can help physicians provide rational medical care and appropriate patient compliance. The current study aimed to determine the prescription patterns of antifungals in three departments and the distribution of fungal disease to help in developing policies and stewardship in using antifungal medications.
Method: This cross-sectional study was conducted over 6 months from March to October 2023. Potential participants were approached in Governorate and private pharmacies, and dermatologic, gynecologic, and dental clinics.
Results: The total number of collected prescriptions was 250. The analysis of the demographic characteristics of the involved patients showed that about 166 (66.4%) of the patients were females and 84 (33.65%) were males. Most of the patients are in the age group (19-35 years). Most of the fungal infection was vulvovaginal candidiasis 64(25.6%), Tinea versicolor 38(15.2), Tinea cruris 30(12%), oral candidiasis 21 (8.4 %), Tinea corporis (8.4%) then Tinea pedis and skin candidiasis had equal number 19 (7.6%), followed by tinea capitis 12 (4.8%) and onychomycosis 12 (4.8%). The most prescribed oral medicines were Itraconazole 66 (26.4%), followed by Fluconazole 56 (22.4%), Terbinafine 28 (11.2%), Ketoconazole 29 (11.6%) and Griseofulvin 13 (5.2%). The topical medicines prescribed were as follows: Ketoconazole 98 (39.28%), Clotrimazole 46 (18.4 %), Terbinafine 36 (14.4%), and Miconazole 33 (16.4%). The majority of patients (75%) received a combination of topical and systemic oral therapy. While (25 %) were treated by only topical agents.
Elastic nail versus plate for treatment of single close fracture of femur shaft
Authors: Mohsen Abdulsalam Abdullah Hadi , Mustafa Mustafa Kamal , Albushtra Ahmed Mohamed
Published: September 2024

This study aims to describe the outcome of pediatric flexible nails versus plates for the treatment of femur fracture. We reviewed the medical records of 28 femur fractures in children treated with flexible nail insertion and 26 children treated with plate fixation from January 2017 to December 2019. The mean age of the children was 8.88 ± 1.86 years. Data were obtained from patient charts. Union of bones was found in all the operated children, 28 (51.9%) of the group flexible nails, while no union was found in 3 (5.6%) of the group plate with screws. Delay union was found in 5 (9.3%) of the plate with screws, while in the group of flexible nails was in 2 (3.7%). Malrotation was found in 2 (3.7%) of the flexible nails and in 1 (1.9%) in the plate and screw. Bursa was found only in the flexible nails with 7 (13%) (p = 0.007). Re-fracture was found only in the group of plates with screws with 5 (9.3%) (p = 0.021). The limbs were shortened only in 1 (1.9%) patient with flexible nails. Superficial infection was high in the group plate with screws group 4 (7.4%). Deep infection was found to be high among 3 (5.6%) of the group plate & screw. We conclude that flexible intramedullary nail fixation of fracture shaft femur in children is a very acceptable way of treatment and is associated with minimal complications.
Fluid-Attenuated Inversion Recovery Sequence in MRI in Distinguishing Fluid Cyst from Tumor in the Brain
Authors: Mohammed Kawthar Shafiq Ahmed , Nasser Nabil Saleh Abdullah
Published: September 2024

Nuclear magnetic resonance (NMR) is a physical phenomenon used to investigate the characteristics of atomic nuclei. It is the absorption and emission of energy by nuclei in a magnetic field, which can offer extensive information on the structure, dynamics, reaction state, and chemical environment of molecules. Magnetic Resonance Imaging (MRI) is the safest imaging method. It gives a visual representation of human tissue without surgical intervention for clinical diagnosis. In this research, Fast Spin Echo (SE), Multi-Slice Spin Echo (MSSE), and Fluid Attenuated Inversion Recovery (FLAIR) sequences were used. The case under study is placed in an i-open permanent MRI system type in order to image a brain lesion. The obtained signals are encoded to fill k-space through the three stages, i.e., slice selection, phase encoding and frequency. The MRI-processed brain image is reconstructed by inverse Fourier transform in order to find the location of the cyst, and T1 weighted, T2 weighted, and FLAIR tests were performed to obtain three types of images. The images were compared with normal images in each type of applied sequence. Subsequently, the fluid signal was specifically attenuated in the targeted location to help distinguish between a tumor and fluid in the transverse relaxation time-weighted image. The signal was attenuated in the designated location, turned black, and appeared the color of free water, like cerebrospinal fluid, indicating that it was a fluid rather than a tumor. Consequently, a cyst fluid lesion is detected. Our study establishes a foundation for utilizing free fluid signal attenuation to differentiate between cyst fluid and tumors when other sequences fail to do the same.
Pengaruh Personal Identity, Social Identity, Kredibilitas Influencer Terhadap Green Purchasing Behavior
Authors: Merin Adelin Ena  , Dimas Angga Negoro
Published: September 2024

This research tests and analyzes personal identity, social identity, influencer credibility on green purchasing behavior. And knowing which variables are the most dominant in influencing green purchasing behavior. The research uses a quantitative approach that uses causal relationships. The sample selection criteria in this study were aged 12 years to 43 years who had purchased and used Tisoo brand tissue and were in the Jabodetabek area. Questionnaires were collected from 100 respondens, the data was then processed using the multiple linear regression method. Based on the results of the analysis, it is known that the personal identity variable partially has a positive effect on green purchasing behavior. Meanwhile, the social identity variable and the influencer credibility variable partially have a negative effect on green purchasing behavior. Simultaneous hypothesis testing states that personal identity, social identity and influencer credibility have a positive effect on green purchasing behavior. and the most dominant variable in influencing green purchasing decisions is the personal identity variable. The implication is that companies like Tisoo should emphasize environmental values in their marketing and select influencers who understand eco-friendly products to encourage green purchasing.
Strategi Pemasaran Produk Qardh Beragunan Emas dalam Meningkatkan Minat Nasabah pada Bank Syariah Indonesia KCP Medan Aksara
Authors: Eka Dian Pratiwi  , Abi Waqqosh2  , Tri Dessy Fadillah
Published: September 2024

This study evaluates the marketing strategy of the Gold-Backed Qardh product at Bank Syariah Indonesia KCP Medan Aksara with the aim of identifying the effectiveness of the strategy in increasing customer interest. The method used is qualitative with a SWOT analysis approach, which involves interviews with the bank and analysis of marketing documents. The results of the study indicate that the marketing strategy implemented includes appropriate market segmentation, product development in accordance with sharia principles, and effective promotion. The SWOT analysis reveals the strengths of the product in terms of sharia compliance and the stable value of gold as collateral, but also highlights challenges such as increasing market awareness and administrative efficiency. Therefore, an integrated marketing strategy that is responsive to market dynamics can increase customer interest and strengthen the bank's position in the market.
Analisis Implementasi Akad Musyarakah Mutanaqisah pada Pembiayaan ASN di Bank NTB Syariah Cabang Sriwijaya
Authors: Kasry A. Rahman  , Muslihun  , Sanurdi
Published: September 2024

Musyarakah Mutanaqishah is a form of cooperation between two or more parties for the ownership of an item or asset. Where this cooperation will reduce the ownership rights of one party while the other party increases its ownership rights, this transfer of ownership is through a payment mechanism for other ownership rights. This research aims to explain the implementation of the Musyarakah Mutanaqisah contract in ASN financing at Bank NTB Syariah Sriwijaya Branch and the obstacles in implementing the contract. The method used is descriptive qualitative by observing, evaluating, analyzing and describing the phenomena that occur in implementing the Musyarakah Mutanaqisah contract on ASN financing at Bank NTB Syariah Sriwijaya Branch. The results of the study state that the implementation of the Musyarakah Mutanaqisah (MMQ) contract for ASN consumer financing at Bank NTB Syariah Sriwijaya Branch has been carried out by the DSN-MUI fatwa as stated in the SOP for financing implementation. The obstacles faced by Bank NTB Syariah in the implementation of ASN financing with the MMQ contract include, among others, the lack of understanding of customers regarding the regulations and mechanisms for implementing financing with the Musyarakah Mutanqisah (MMQ) contract; some customers cannot provide proof of asset ownership on behalf of the customer or their spouse, some customers apply for financing without bringing their spouse for various reasons, and some customers are unable to provide funds for administrative and insurance costs required before the financing disbursement process can be carried out.
Faktor-Faktor yang Mempengaruhi Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia
Authors: Ulfi Nurindah Permatasari  , Isni Andriana  , Kemas M. Husni Thamrin
Published: September 2024

This study aims to determine the factors that can affect Intellectual Capital, using the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA). The number of samples used in the study using the purposive sampling method were 22 companies in the hotel, restaurant and tourism sub-sector that were listed on the Indonesia Stock Exchange in 2018-2022. The type of data used is secondary in the form of published financial reports, and the data is analyzed using multiple linear regression analysis. The results of this study indicate that the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA) have a significant effect on Net Profit Margin (NPM).
Faktor-faktor Internal Penentu Profitabilitas Perbankan pada Bank Muamalat Indonesia
Authors: Diyah Ariyani  , Maulida Susanti
Published: September 2024

This study aims to find evidence of the effect of CAR, NPF, NOM and FDR on profitability. This type of research is quantitative research. The population in this study is the financial statements of Bank Muamalat Indonesia from 2015-2022. The sampling technique used uses saturated samples, where all members of the population are used as research samples. This study uses the strategy variables CAR (X1), NPF (X2), NOM (X3), FDR (X4), and ROA (Y). This study uses ECM analysis with the help of Eviews 12. The results show that X1 in the short term and long term has a positive and significant effect on Y, X2 in the short term has a negative and significant effect on Y while in the long term it has a negative and insignificant effect on Y, X3 has a positive and significant effect on Y, X4 has a positive and significant effect on Y.
Pengaruh Inovasi Produk terhadap Keunggulan Bersaing: Studi Kasus Toko Sinar Abadi Mutiara, Kota Mataram
Authors: Salsabila Aurellia  , Eka Yuliana
Published: September 2024

Indonesia is the fifth largest pearl exporting country in the world. One of the locations in Indonesia that produces pearls is the island of Lombok, which is already famous for the beauty of its pearls that attract the interest of the global export market. The pearl handicraft industry in Lombok, such as Toko Sinar Abadi Mutiara, is faced with a problem in the form of increased competition reinforced by the large number of physical and online stores selling pearl handicrafts with the presence of the MotoGP circuit in Mandalika. Despite the increased competition, the store has not utilized the e-commerce platform and has not fully adapted in terms of product innovation to changing consumer preferences, characterized by the release of new products only at the end of the year. The purpose of this study is to analyze how much influence product innovation simultaneously and the dimensions of product innovation on competitive advantage at Toko Sinar Abadi Mutiara. The quantitative approach was used in this study with questionnaires distributed through Google Form as a primary data source and analyzed using IBM SPSS 23 software. The results of this study indicate that product innovation simultaneously and the 4 dimensions of product innovation have a positive influence on competitive advantage at Toko Sinar Abadi Mutiara, Mataram City.