bluuebunny/crossref_metadata_2025 huggingface dataset:
Fundraising and E-Commerce for Products Student Entrepreneurship for Financial Independence Tarbiyatul Ummah Sukoharjo Islamic Boarding School
Authors: Muqorobin Muqorobin , Sumadi Sumadi , Fitria Tira Nur
Published: November 2024

This Community Service activity aims to train students' entrepreneurship for financial independence at the Tarbiyatul Ummah Sukoharjo Islamic Boarding School. The service activity method used is lectures to provide theory about entrepreneurship, design, product photography, e-commerce, and fundraising management, as well as training practical skills such as product design using PowerPoint and Canva photos and editing product photos with applications, snack packaging. , introduction and use of social media or e-commerce platforms, for example Facebook, Instagram, Shopee and TikTok. This training includes creating packaged product content, marketing via an e-commerce website called https://tumbaso.com/, and fundraising management. This activity was held in several meeting sessions outside and inside the Islamic Boarding School and involved 10 students, 5 ustadz, and a team from the AAS Indonesia Business Technology Institute. Training and even developing an e-commerce website that is integrated with social media and Search Engine Optimization (SEO) is expected to make marketing and financial management of Islamic boarding schools easier, thereby increasing the effectiveness of sales and financial management.
Recognize and Understand Occupational Safety Injuries Due to Heat or Fire Exposure in Industrial Homes
Authors: Shalahuddin Iwan , Rosidin Udin
Published: November 2024

The implementation of occupational safety and health (K3) aims to create a safe, comfortable, and healthy workplace. So that work accidents and consequences of occupational diseases can be prevented and work productivity increases, especially in controlling the risk of heat and fire exposure.The purpose of this service activity is: to increase awareness and knowledge of Tansu home industry owners and employees about the importance of work safety and healthy living behaviors. The methods carried out in health education are explanations or lectures, questions and answers and demonstrations through videos given by speakers to workers and owners of Home Industries. As a result of the activity, the participants of this activity were owners or owners of the home industry and 4 employees from the home industry with the result that there was an increase in knowledge with their ability to answer questions properly and correctly. Conclusion: There needs to be an effort to raise awareness about the importance of health in the workplace, including policies that support lifestyles
Creative Entrepreneurship Training in Product Creation at SMA RK 2 Kabanjahe
Authors: Gaul Mariani Meri Lumban , Waruwu Ermina , Fajariyanto Tri Chandra , Gurusinga Rikha Emmya , Logo Natanael Nilikmo , Lumban Gaol Rina Martasari
Published: November 2024

This community service activity aimed to enhance the entrepreneurial skills of students at SMA RK 2 Kabanjahe by providing training in the production of fabric softeners and dishwashing liquid. The project-based learning (PBL) method allowed students to be directly involved in every phase of the production process, from planning to evaluation. A total of 100 students from grades X, XI, and XII participated in this activity, with an implementation method that included planning, preparation, execution, practice, and evaluation. The results of the pre-test and post-test showed significant improvements in students' knowledge and skills. Knowledge about dishwashing liquid increased by 60%, knowledge about fabric softeners by 67%, and practical skills increased by 112%. Although the production process went well, there were issues related to time management, marketing, and product distribution. To maximize students' ability to run their businesses, additional training in business management and marketing strategies is needed. Overall, this activity successfully fostered students' initiative and practical skills.
Improving Digital Literacy & Digital Marketing Skills of MSMEs in Bonto Manurung Village
Authors: SAS Abdillah , Syam Supriadi , Syafaruddin Andi Riska Andreani , Gunawang Safitri Nuraulia , Alfarauq Saddam
Published: November 2024

This community service program aims to enhance digital literacy and digital marketing skills among small business groups in Bonto Manurung village, Maros Regency. The lack of knowledge and skills in utilizing digital technology is one of the main obstacles to improving the competitiveness and market reach of these businesses. The program was conducted through training, technology implementation, and intensive mentoring focused on using websites for digital marketing, production management, marketplace creation and use, digital literacy, basic digital marketing, business model canvas, and digital content. Evaluation was carried out using pre-test and post-test questionnaires administered to the training participants. The results indicated an increase in participants' knowledge in various aspects, with improvements ranging from 40% to 100% after several training stages. Additionally, this program heightened awareness of the importance of digital literacy and digital media in managing businesses in the modern era.
Utilization of Short Stories as Educational Media "Stop Bullying" for Students of UPT SPF SD Inpres Unggulan Toddopuli Makassar
Authors: Soraya Andi Inayah , Khaerana A. ST. Aldilah , Ramadhani Rezky , Ismail Nur Syamsu
Published: November 2024

UPT SPF SD Inpres Unggulan Toddopuli is one of the strategical schools in Makassar City due to its location which is near to various public fasilities. Therefore, this school is in great demand by the community. Being in great demand by the community becomes one of the factors for the high level of heterogeneity of family backgrounds and behavior patterns of its students. This situation often triggers friction between individuals in the form of bullying between students both among themselves and between grade levels.  The lack of knowledge of students and teachers about bullying is one of the reasons this behavior still often occurs in the school environment. Many students have become perpetrators and victims but they do not realize it. Based on this fact, the team of Community Service Program finds the potential of utilizing literary work namely short story as an educational medium to campaign “Stop Bullying” to the students at UPT SPF SD Inpres Unggulan Toddopuli. The method that applied in this community service was field observation that consists of some activities. Firstly, the students were given a pre-test to find out the students’ knowledge about bullying. Then, the students were given the chance to read and to review some short stories which contain the information about bullying. Lastly, the post-test was given to the students to measure the improvement of the students’ knowledge about bullying. The descriptive analysis of the questionnaire data shows that there is an increase on the students’ knowledge about bullying after reading and reviewing the short stories. It is also found that the students are happy to get knowledge about bullying through the short stories because they provide the stories which relevant to the students’ daily lives so that they are easy to understand and fun. Furthermore, the Community Service team also socialized the information about bullying. In addition, the team also created a draft of team that consists of teachers who will be in charge for handling bullying in the school and the programs that should be conducted in an effort to educate the teachers sustainably about the dangers of bullying.
Android-Based Learning Media in Improving Student Motivation and Learning Outcomes
Authors: Andrian Dedek Andrian , Nofriyandi Nofriyandi , Nasution Arbi Haza , Fadillah Masrianti , Anggaraini Dila , Nurhalimah Siti , Loska Febri , Septiawan Akbar
Published: November 2024

Learning media is the main support in making learning in the classroom a success. Training through PKM activities can be a place to explore potential and provide space for teachers to hone their skills in making interesting learning videos as learning media. This PKM activity was attended by 42 Meranti Islands Mathematics MGMP teachers in the hall of SMAN 2 Tebing Tinggi Selat Panjang for 2 days, namely Friday-Saturday, 30 to 31 August 2024 using the participant's active participation devotion method. This PKM activity method is carried out in 6 stages, namely: 1) survey and outreach, 2) preparation of plans and preparation of activity materials, 3) counseling, 4) training, 5) implementation of service outcomes, and 6) evaluation. The result of this PKM activity was that teachers' skills in making learning videos with InShot were honed and had a positive impression with 86% of participants succeeding in making interesting learning videos. It can be concluded that this PKM activity was successful and is really needed by teachers to continue to be held by honing other skills which can make teachers more competent in teaching and delivering learning.
Conditional and concessive constructions with Russian conjunctions esli ‘if’ and xotja ‘although’ in Hill Mari speech
Authors: Khomchenkova Irina A.
Published: November 2024

In Hill Mari speech, there are both native conjunctions (for example, gə̈n’(ə̈) ‘if’, gə̈n’ät ‘although’) and borrowed Russian conjunctions (for example, esli ‘if’, xotja ‘although’). I examined the structure of conditional and concessive clauses in Hill Mari and compared them with the Russian ones. Structurally, these constructions are similar in Russian and Hill Mari (finite verbs, presence of a conjunction), only the position of the conjunction differs. Based on corpus data, I showed that in the Hill Mari speech, the conjunction esli ‘if’ is used prepositively, as in Russian, and can also be duplicated by the conjunction gə̈n’ (esli… gə̈n’). The conjunction xotja ‘although’ was not duplicated in my data; it also tends to be used prepositively. I have demonstrated that the choice between the Russian and Hill Mari conjunction depends on the speaker (no correlations with sociolinguistic parameters were found). A tendency towards more frequent use of Russian conjunctions was also noted in comparison to earlier data of other researchers. I assume that the use of Russian conjunctions can be explained by structural congruence between the strategies of conditional clause formation in the recipient language (Hill Mari) and in the donor language (Russian). At the same time, the congruence should be incomplete — duplication of conjunctions is possible, since there is an unoccupied slot at the beginning of the protasis for the Russian conjunction.
William Croft’s approach to constructions in comparison with the system of constructions in the Russian Constructicon
Authors: Zhukova Valentina A. , Letuchiy Alexander B.
Published: November 2024

In this article, we discuss the approach to description of constructions adopted in William Croft’s monograph “Morphosyntax. Constructions of the World’s languages” (2022) and compare it to the approach to description and classification that is used in the Russian Constructicon. We conclude that Croft’s system and the Russian Constructicon show several substantial differences. First, Croft’s approach is based on the notion of Comparative Concepts and on an a priori classification of grammatical domains. By contrast, in the Russian Constructicon, a bottom-up approach is taken: it presupposes collecting the most representative inventory of constructions and, then, creating a system for classifying them. Second, the Russian Constructicon represents properties of constructions as a system of tags, where a construction can bear multiple tags, while Croft does not discuss cases of multiple tagging or grammatical class intersection. Finally, Croft’s system focuses on the core of grammar and includes mainly those values that are grammaticalized, while in the Russian Constructicon, attention is given not only to grammatical constructions, but also to constructions that can be termed ‘quasi-grammatical’ or ‘lexicalized’ — they have narrow semantics and combinational properties (here belong, for instance, iterative / frequentative constructions, such as to i delo ‘frequently’, and constructions with the terminative / resultative meaning, such as svoё otguljal ‘[he] is done with having fun’).
The role of contacts within genetically related languages in the formation of Enets idioms
Authors: Urmanchieva Anna Yu.
Published: November 2024

The article examines the history of two closely related idioms: Forest and Tundra Enets, which, together with Nganasan and Forest and Tundra Nenets, spoken in the same region, belong to the Northern subgroup of Samoyedic languages. Arguments are given in favor of the hypothesis that the Protoenets language could have been formed in the process of transition from a language close to Nganasan to a language close to (Tundra) Nenets. At the same time, Enets — due to its geographically central position in the group of Northern Samoyedic languages of the Circumpolar region and the small number of speakers — has been influenced by Nganasan and Nenets throughout its history. Therefore, it is important to differentiate between the primary Enets-Nganasan isoglosses of a substrate nature and the secondary contact isoglosses, which unite Protoenets with Nganasan and, in a later period, Tundra Enets. The article examines Nganasan-Enets isoglosses (phonological, morphophonological, morphological) and proposes their stratification.
Interaction between grammatical phenomena and information structure in Northern Mansi
Authors: Zhornik Daria O.
Published: November 2024

This article provides an overview of grammatical phenomena that are related to information structure in Northern Mansi, such as passive voice, object agreement, variation of participant coding in ditransitive constructions, non-possessive uses of the 3sg possessive marker, zero-reference, and discourse particles. I provide both a survey of previous research on the topic as well as present my suggestions on expanding the information-structural approach to these phenomena by considering other discourse-relevant parameters, such as the referential status and animacy of the participants, text genre, and narrative strategies.
Localizing the initial condition for solutions of the Cauchy problem for the heat equation
Authors: Konenkov A. N.
Published: November 2024

The Cauchy problem for the heat equation with zero right-hand side is considered. The initial function is assumed to belong to the space of tempered distributions. The problem of determining the support of the initial function from solution values at some fixed time T 0 is studied. Necessary and sufficient conditions for the support to lie in a given convex compact set are obtained. These conditions are formulated in terms of the solution’s decay rate at infinity. A sharp constant in the exponential for the Landis–Oleinik conjecture on the nonexistence of fast decaying solutions.
The effect of decalin and perfluorodecalin on Dendrite formation at metal lithium anodes During their operation
Authors: Alpatov S. S. , Vasiliev F. A. , Semenikhin O. A.
Published: November 2024

In this work, we studied the effect of additions of decahydronaphthalene (decalin) and its derivative, perfluorodecalin (octadecafluorodecalin), on the deposition and dissolution of lithium metal, including dendrite formation, at the anodes of secondary lithium power sources in an electrolyte based on lithium hexafluorophosphate and a mixture of ethylene carbonate (EC) and diethyl carbonate (DEC). The study was carried out using the methods of current transients and electrochemical impedance. The results showed that, in contrast to traditional cationic surfactants cetyltrimethylammonium bromide and hexadecylpyridinium bromide, which we studied earlier, decalin and perfluorodecalin demonstrate specific interaction with the surface of the lithium electrode. Moreover, the interaction with decalin is so strong that it actually blocks the processes of both deposition and anodic dissolution of lithium at the surface of the lithium electrode. The interaction of perfluorodecalin with the lithium surface turned out to be weaker. As a result, perfluorodecalin does not interfere with the cycling of the metal lithium anode, but at the same time shows an inhibitory effect on the dendrite formation. In the electrolyte with the addition of perfluorodecalin, lithium anode was able to undergo more than 80 charge-discharge cycles with a Coulomb efficiency of 70–80%, while without the additive, the number of cycles was less than 40, and the Coulomb efficiency was 60% or lower.
Organizational Theory in Understanding Disintegration (the Case of Brexit)
Authors: Moiseeva Daria Е.
Published: November 2024

The organizational theory of A.A. Bogdanov appears as an alternative to theories of European integration to explain the transformation of the European Union (EU). The formative and regulatory mechanisms of the theory are studied in relation to integration/disintegration. Among the advantages of the theory of A.A. Bogdanov are noted systematicity, universality and harmonious logical structure. Through the prism of the organizational theory the UK’s exit from the EU is examined. It is concluded that there was no real break in communication (disingression) between the two sides. What happened should be considered as a restructuring of communications (transaction), resulting in the formation of a new complex in which the UK and the EU participate. The Protocol on Ireland and Northern Ireland changed the organizational connection between the elements of the new complex in such a way that the tectological (organizational) border between the EU and the United Kingdom actually lays in the Irish Sea, making Northern Ireland part of the EU. A conclusion is formulated about the potential of Bogdanov’s theory for the analysis of international relations. This theory reflects the transboundary nature and universal interconnectedness of our world.
Policy brief—Safeguarding women's health: Trends, inequities, and opportunities in Pakistan's abortion and postabortion care services
Authors:   Population Council,   Guttmacher
Published: November 2024

Pakistan is experiencing critical reproductive health issues driven by a high population growth rate of 2.55% per year, low contraceptive use (34% for all methods, 23.4% for modern methods), and a significant unmet need for family planning (17.3%). Low contraceptive use and high unmet need for family planning contribute to high rates of unintended pregnancies which often result in unsafe abortions and postabortion complications. This policy brief presents the findings of a comprehensive study on abortion and postabortion care in Pakistan. The study was conducted in 2023 by the Population Council in partnership with the Guttmacher Institute. The study is the third of its kind, building on previous research conducted in 2002 and 2012 and assessing trends in the past decade.
Analisis Tingkat Efektivitas Media Dakwah Melalui Lisan dan Tulisan pada Mahasiswa di Era 4.0
Authors: Rusdi Hae Ruli , Aisyah Nur
Published: November 2024

Penelitian ini bertujuan untuk mengeksplorasi perubahan mendasar pada era 4.0 dan implikasinya terhadap paradigma komunikasi masyarakat. Fokus utama penelitian adalah pada peran mahasiswa sebagai konsumen, produsen konten digital, dan agen dakwah. Hasil temuan menunjukkan bahwa penggunaan media sosial, podcast, dan blog efektif dalam menyampaikan pesan dakwah. Meskipun variasi tingkat keterlibatan mahasiswa dalam kegiatan dakwah telah teridentifikasi, pemahaman mengenai efektivitas media dakwah di era 4.0 masih memiliki ruang kosong. Tujuan utama dari penelitian ini adalah untuk mengisi kesenjangan pengetahuan tersebut dan meningkatkan peran mahasiswa sebagai penyalur nilai-nilai dakwah. Adanya perubahan substansial dalam teknologi informasi dan komunikasi pada era 4.0 mendorong munculnya strategi baru dalam pemanfaatan media dakwah. Media sosial, podcast, dan blog diidentifikasi sebagai platform yang efektif, di mana media sosial memungkinkan interaksi langsung, dan podcast/blog menyediakan wadah untuk menyampaikan pesan dengan lebih mendalam. Namun, pemahaman sejauh mana mahasiswa berpartisipasi dalam penggunaan dan dampak efektivitas media dakwah perlu diperdalam. Perbandingan antara media dakwah lisan dan tulisan di kalangan mahasiswa juga masih perlu diuraikan lebih rinci, membatasi pemahaman mengenai strategi yang optimal. Pendekatan penelitian ini mengusung metode deskriptif kualitatif dengan analisis literatur untuk menyelidiki efektivitas media dakwah lisan dan tulisan di era 4.0. Data diperoleh dari sumber literatur ilmiah yang membahas isu-isu relevan. Hasil penelitian menyoroti pentingnya interaksi sosial dan keterampilan berkomunikasi, dengan pemahaman mendalam terhadap preferensi mahasiswa terhadap media dakwah. Melalui strategi yang mengintegrasikan media lisan dan tulisan, dapat diciptakan sinergi yang efektif dalam menarik perhatian, meningkatkan pemahaman, dan mencapai tujuan dakwah di tengah revolusi industri 4.0.
Studi Kasus Tentang Siswa Underachievement di SDN 1 Cakranegara
Authors: Rahayu Rima Aditi , Karma I Nyoman , Nurmawanti Iva
Published: November 2024

Penelitian ini bertujuan untuk mengetahui siswa yang tergolong underachievement, faktor yang mempengaruhi siswa underachievement serta cara penanganannya pada siswa kelas V SDN 1 Cakranegara. Menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus pada 3 siswa yang diperoleh dari hasil tes IQ pada 15 siswa. Teknik pengumpulan data yang digunakan yaitu angket, wawancara, dan dokumentasi. Analisis data menggunakan model Milles dan Huberman. Hasil penelitian menunjukkan bahwa kategori siswa underachievement ternyata berbeda-beda, ada yang sensitif, mudah menangis, sering bolos dan tidak mau mendengarkan penjelasan pada saat guru mengajar. Faktor yang mempengaruhi dibedakan menjadi 2 yaitu faktor internal, dari diri siswa, motivasi, (kondisi fisik, kepribadiannya). Faktor eksternal berasal dari proses pembelajaran, keluarga (kurang mendukung, kurangnya menghargai, dan kurang peduli). Dalam penanganannya guru cenderung menggunakan tiga cara yaitu, pengembangan materi, bimbingan konseling, dan mengembangkan gaya belajar.
Pengembangan Media Video Animasi Dengan Konsep Etnomatematika “Makanan Tradisional Khas Sasak” Pada Materi Bangun Datar Untuk Siswa Sekolah Dasar
Authors: Hariani Riana Vita , Affandi Lalu Hamdian , Hidayati Vivi Rachmatul
Published: November 2024

Penelitian ini bertujuan untuk mengembangkan media video animasi dengan konsep etnomatematika makanan tradisional khas sasak yang yang valid dan praktis pada pembelajaran bangun datar untuk kelas 1 SDN 1 Wakan. Penelitian ini merupakan jenis penelitian Research and Development (R&D) dengan menggunakan model ADDIE. Penelitian ini menggunakan 5 tahapan yaitu analyze, design, development, implementation, dan evaluation. Teknik pengumpulan data dalam penelitian ini yaitu wawancara, observasi, dan angket. Hasil penelitian ini menunjukkan bahwa media video animasi mendapatkan persentase 81,9% dengan kriteria sangat valid dari ahli media, persentase 92% dengan kriteria sangat valid dari ahli materi, persentase 96,67% dengan kriteria sangat praktis dari respon guru, persentase 100% dengan kriteria sangat praktis dari respon peserta didik pada uji coba kelompok kecil dan hasil persentase respon siswa pada uji coba kelompok besar mendapat hasil 97,4% dengan kategori sangat praktis. Oleh karena itu, dapat disimpulkan bahwa hasil penelitian pengembangan media video animasi dengan konsep etnomatematika “makanan tradisional khas Sasak” pada materi bangun datar untuk siswa keelas 1 SDN 1 Wakan tersebut yang dilakukan melalui 5 tahapan dapat dinyatakan telah sangat valid dan sangat praktis sehingga dapat digunakan di dalam kelas.
Systematic Literature Review: Model Problem Based Learning terhadap Kemampuan Berpikir Reflektif Matematis Siswa
Authors: Ningrum Anindya Kirana Putri , Novaliyosi Novaliyosi , Nindiasari Hepsi
Published: November 2024

Model Problem Based Learning (PBL) telah menjadi fokus penelitian dalam upaya untuk meningkatkan kemampuan berpikir reflektif matematis siswa di berbagai tingkatan pendidikan. Berbagai penelitian telah dilakukan untuk mengevaluasi dampak PBL terhadap kemampuan ini. Analisis literatur menunjukkan bahwa PBL secara konsisten terbukti efektif dalam meningkatkan kemampuan berpikir reflektif matematis. Kolaborasi antar siswa dalam lingkungan PBL juga terbukti menjadi faktor penting dalam meningkatkan reflektif matematis. Penelitian ini menggunakan Systematic Literature Review (SLR) dengan tahapan persiapan, pelaksanaan, dan laporan. Penelitian ini menggunakan referensi 65 artikel dan terdapat 47 artikel yang terseleksi dari 65 artikel tersebut. Pencarian referensi tersebut menggunakan data base google scholar, garuda, sinta, maupun proceedings. Studi-studi menunjukkan bahwa manfaat PBL tidak hanya bersifat sementara, tetapi juga berdampak positif dalam jangka panjang. Beberapa kesimpulan yang dapat diperoleh, diantaranya yaitu 1) ketercapaian tujuan pembelajaran matematika di sekolah dapat tercapai dengan baik dalam menggunakan model Problem Based Learning (PBL), 2) model Problem Based Learning (PBL) terbukti dapat membantu siswa mengembangkan keterampilan berpikir reflektif dengan lebih efektif dibandingkan metode pengajaran tradisional, dan 3) model Problem Based Learning (PBL) terbukti efektif dalam meningkatkan kemampuan siswa untuk berpikir reflektif. Siswa yang terlibat dalam PBL menunjukkan peningkatan yang berkelanjutan dalam kemampuan berpikir reflektif matematis mereka seiring waktu. Secara keseluruhan, PBL adalah pendekatan pembelajaran yang kuat dalam mengembangkan kemampuan berpikir reflektif matematis siswa.
Analisis Kemampuan Pemecahan Masalah Matematis Siswa SMP Dalam Soal Sistem Persamaan Linear Dua Variabel
Authors: Cahyana Yaya , Lestari Karunia Eka , Abadi Agung Prasetyo
Published: November 2024

Kemampuan pemecahan masalah merupakan bagian penting dari kurikulum matematika karena memungkinkan siswa memperoleh pengalaman menggunakan pengetahuan dan keterampilan yang mereka miliki untuk memecahkan masalah yang tidak biasa. Hasil studi pendahuluan menunjukkan bahwa kemampuan pemecahan masalah matematis siswa kelas VIII masih tergolong rendah. Ini disebabkan oleh beberapa faktor berikut: (1) tahap pemahaman masalah, siswa belum sepenuhnya memahami masalah materi sistem persamaan linear dua variabel, (2) tahap merencanakan penyelesaian, siswa mengalami kesulitan dalam menulis strategi atau rencana untuk menyelesaikan masalah, (3) tahap penyelesaian, siswa gagal melakukan proses perhitungan dengan benar dan tidak menemukan solusi yang tepat, dan (4) tahap pengecekan, siswa hanya mengulangi masalah sampai mereka menemukan solusi tanpa memeriksa masalah sebelumnya. Berdasarkan hal tersebut perlu dilakukan analisis menyeluruh tentang bagaimana kemampuan siswa untuk memecahkan masalah matematis pada materi sistem persamaan linear dua variabel yang didasarkan pada langkah-langkah Polya. Jenis penelitian ini adalah deskriptif kualitatif dengan subjek penelitian siswa kelas VIII K SMPN 1 Kotabaru dan diambil tiga siswa terpilih. Pengambilan data diperoleh dari pemberian instrumen soal tes kemampuan pemecahan masalah berupa soal cerita SPLDV. Hasil penelitian menunjukkan bahwa semua siswa sudah mampu memahami apa yang dimaksud dari soal tersebut. Pada tahap merencanakan masalah terdapat dua siswa yang mampu merencanakan. Berikutnya pada tahap menyelesaikan masalah hanya satu siswa yang mampu menyelesaikan masalah dengan benar. Terakhir pada tahap memeriksa kembali hanya satu siswa yang dapat memberikan kesimpulan yang valid berdasarkan hasil yang diperoleh sebelumnya.
TRANSPARANSI, SISTEM INFORMASI AKUNTANSI, DAN AKUNTABILITAS PADA LAPORAN KEUANGAN MASJID AL-ISTIQOMAH SESUAI ISAK 35
Authors: Ahdi Makmuri , Iqbal Mohammad , Berliani Novita
Published: November 2024

Organisasi kategori nirlaba masih memiliki beberapa masalah, diantaranya yakni masjid. Masih ada masjid yang belum memperhatikan transparansi penggunaan dana masjid, sistem informasi akuntansi,dan acuh terhadap akuntabilitas publik, termasuk dalam menyusun elemen laporan keuangan yangbelum mematuhi terhadap standar laporan keuangan nirlaba. Hal ini muncul karena terbatasnya ilmupengetahuan para pengurus di masjid yang memahami bagaimana standar penyusunan laporankeuangan organisasi khususnya masjid. Standar penyusunan laporan keuangan masjid adalah ISAK 35.Penelitian ini bertujuan untuk mendeskripsikan bentuk transparansi, sistem informasi akuntansi, danakuntabilitas pada Laporan Keuangan Masjid Al-Istiqomah sesuai ISAK 35. Metode dalam kegiatanpenelitian ini menggunakan pengumpulan data deskriptif kualitatif melalui kegiatan tinjauan pustaka,pelaksanaan wawancara, dan kegiatan observasi. Hasil penelitian menunjukkan bahwa Masjid AgungAl-Istiqomah menjalankan transparansi, memanfaatkan sistem informasi akuntansi, danmengedepankan akuntabilitas. Masjid Agung Al-Istiqomah telah menerapkan ISAK 35 dalam laporankeuangan interim dan tahunan. Unsur laporan keuangan yang disusun oleh DKM Al-Istiqomah yaitulaporan posisi keuangan atau neraca, laba rugi komprehensif, perubahan modal, dan arus kas.
PENGARUH PEMAHAMAN TENTANG TARIF PAJAK, SANKSI PAJAK, DAN KEADILAN PAJAK TERHADAP PERSEPSI MAHASISWA MENGENAI PENGGELAPAN PAJAK
Authors: Nurlaila choirina Rachma , Purwantoro  , Mardjono Enny Susilowati , Setyowati Lilis
Published: November 2024

Pada era digital linil masyarakatl dapatl dengani mudahl mendapatkanninformasinmengenai peraturanperpajakan,lsanksi pajak,Ldanikeadilanlpajak. Namun pemahamannmasyarakat khususnya mahasiswasebagai calon wajibnpajak tentangntarif ipajak,nsanksi lpajak,ndan keadilannpajak masih kurangdikarenakan tidak memanfaatkan kemudahan tersebut.nTujuan daril penelitianl inil ialahnuntukmengetahuinbagaimana persepsil mahasiswal tentang penggelapannpajak atas pemahamani merekatentang tarifnpajak, sanksinpajak, dan keadilannpajak. Penelitian ini menggunakan sampel sebanyak 67responden melalui perhitungan slovin terdiri dari 20 berjenis kelamin laki-laki dan 47 berjenis kelaminperempuan. Penyebaran kuesioner dilakukan pada mahasiswa fakultas ekonomi dan bisnis programstudi Akuntansi di Universitas Dian Nuswantoro. Pengolahan data dengan menggunakan perangkatlunak SPSS versi 25. Berdasarkan hasil penelitian, menunjukkan pendapat mahasiswa mengenaipenggelapan pajak dipengaruhi secara signifikan oleh pemahaman mereka mengenai tarif pajak, sanksipajak, dan keadilan pajak
PENGARUH INTELLECTUAL CAPITAL, ISLAMICITY PERFORMANCE INDEX DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS (Studi Empiris Pada Bank Umum Syariah di Indonesia Periode 2019- 2023)
Authors: Ahmad Eva , Marta Sugema Dasuki Tito , Fitrotul Azizah Ulvy
Published: November 2024

Profitabilitas merupakan kemampuan perusahaan dalam menghasilkan laba Penelitian ini bertujuanuntuk mengetahui bagaimana pengaruh Intellectual Capital, Islamicity Performance Index danCorporate Social Responsibility terhadap Profitabilitas. Populasi dalm penelitian ini adalah BankUmum Syariah di Indonesia Periode 2019-2023. Teknik sampling dalam penelitian ini yaitumenggunakan Purposive Sampling, dimana dalam menentukan sampelnya menggunakan kriteriayangtelah ditentukan, yang memenuhi kriteria sebanyak 9 bank dengan periode waktu penelitian yaitu 5tahun dari tahun 2019-2023, sehingga diperoleh sampel sebanyak 45 sampel. Hasil penelitian inimenunjukan bahwa Intellectual capital berpengaruh terhadap Profitabilitas, Islamicity PerformanceIndex berpengaruh terhadap Profitabilitas dan Corporate Social Responsibility Tidak berpengaruhterhadap Profitabilias. Intellectual Capital, Islamicity Performance Index, dan Corporate SocialReponsibility berpengaruh terhadap Profitabilitas.
PENGARUH CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022
Authors: Kaban Alvionita , Tri Asti Nasution Shabrina , Hidayat Hasibuan Thezar Fiqih
Published: November 2024

Fenomena dalam penelitian ini adalah tax avioidiance indonesia pada tahun 2020 belum mencapai targetsedangkan tahun 2021-2022 sudah mencapai target, yang dimana target pada tahun 2020 sebesar Rp1.198,82 triliun sedangkan pendapatan realisasi pajaknya sebesar Rp 758,60 triliun, pada tahun 2021 targetsebesar Rp 1.229,60 triliun sedangkan pendapatan realisasinya sebesar Rp 1.231,87 triliun meningkat daritahun sebelumnya dan pada tahun terakhir yaitu 2022 yang dimana target penerimaan pajak sebesar Rp1.485,00 triliun akan tetapi pendapatan realisasi pajaknya sebesar Rp 1.716,8 triliun. untuk mengetahuipengaruh capital intensity dan profitabilitas terhadap tax avoidance pada perusahaan pertambangan yangterdaftar di Bursa Efek Indonesia tahun 2020-2022, secara parsial dan simultan. Desain penelitian yangdigunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 47 perusahaan pertambanganyang terdaftar di Bursa Efek Indonesia periode 2020-2022 dengan teknik pengambilan sampel berdasarkankriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 19 perusahaansektor pertambangan yang terdaftar di Bursa Efek Indonesia mulai tahun 2020-2022. Dalam penelitian inijenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperolehdari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear bergandadengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa capital intensityberpengaruh secara positif dan signifikan terhadap tax avoidance pada perusahaan sektor pertambanganyang terdaftar di Bursa Efek Indonesia tahun 2020-2022 dan profitabilitas berpengaruh secara positif dansignifikan terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa EfekIndonesia tahun 2020-2022. Berdasarkan hasil pengujian uji F disimpulkan bahwa capital intensity danprofitabilitas berpengaruh positif dan signifikan terhadap tax avoidance.
PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET DAN LEVERAGE TERHADAP KUALITAS LABA
Authors: Mulyani Hani Sri , Wulan Saparinda Raden , Gina Ai
Published: November 2024

Fenomena dugaan manipulasi terhadap laporan keuangan yang perusahaan infrastruktur sub sektor heavy constructions & civil engineering menunjukkan bahwa konservastime akuntansi,investment opportunity set, dan leverage tahun 2019 memiliki rasio yang cukup baik, tetapi rasioyang baik tersebut tidak tergambar dalam kualitas laba yang dimiliki perusahaan. Penelitian inibertujuan untuk menguji dan menganalisis pengaruh konservatisme akuntansi, investmentopportunity set, dan leverage terhadap kualitas laba. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisisdeskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan infrastruktur sub sektorheavy constructions & civil engineering yang terdaftar di Bursa Efek Indonesia periode 2018-2022dengan jumlah 25 perusahaan. Penentuan sampel dalam penelitian ini menggunakan tekniknonprobability sampling dengan metode purposive sampling, sehingga diperoleh sampel sebanyak8 perusahaan dengan data sampel sebanyak 40 data perusahaan. Metode analisis yang digunakandalam penelitian ini adalah analisis regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial konservatisme akuntansi danleverage berpengaruh positif signifikan terhadap kualitas laba. Investment opportunity set tidakberpengaruh signifikan terhadap kualitas laba. Sedangkan, secara simultan konservatismeakuntansi, investment opportunity set, dan leverage berpengaruh positif signifikan terhadapkualitas laba.
UMKM Terdampak Covid-19, Apa Solusinya? Studi pada UMKM di Kota Jayapura
Authors: Pertiwi Dian , Sejati Fajar Rina
Published: November 2024

UMKM sebagai salah satu penopang perekonomian di Indonesia menjadi memburuk karena adanyapenekanan terhadap penyebaran covid-19. UMKM membutuhkan solusi yang dianggap bisa menjadistrategi internal UMKM, yaitu menggunakan informasi akuntansi agar lebih mahir dalam mengelolausaha pelaku UMKM. Bantuan yang diberikan pemerintah menjadi solusi pihak eksternal yang dapatmenunjang kelangsungan berdirinya UMKM, melalui kebijakan restrukturisasi pinjaman, tambahanbantuan modal, dan lainnya. Selain itu, dorongan dari pemerintah agar UMKM melakukan inovasidigital yang dapat meningkatkan penjualan dan dapat melewati kesulitan di masa pandemi. Penelitianini bertujuan untuk mencari solusi atau “obat” bagi UMKM agar mampu bertahan dan menghadapikrisis di masa pandemi. Penelitian ini menggunakan pendekatan kuantitatif yang datanya bersumberdari jawaban kuesioner yang dibagikan kepada responden. Sebanyak 131 data responden diolah dalampenelitian ini dengan menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwainformasi akuntansi dan peran pemerintah mampu membantu UMKM bertahan di masa pandemi.Sementara itu, digitalisasi belum mampu membantu UMKM bertahan di masa pandemi.
ANALISA KEGAGALAN ENGINE STUDI KASUS CONNECTING ROD PADA ENGINE BULLDOZER KOMATSU D85ESS-2
Authors: Djafri Gazali , Halim Asiri Muhammad , Mardin Mardin
Published: November 2024

Penelitian ini bertujuan untuk mendalami material Connecting Rod D85ESS-2 dengan fokus pada analisis kegagalan dan evaluasi sifat mekanisnya. Data dikumpulkan pada sistem Engine yang memiliki nilai Risiko Prioritas Tinggi (RPN). Metode Failure Mode and Effect Analysis (FMEA) untuk mengidentifikasi penyebab kegagalan. Analisis dilanjutkan dengan metode Fish Bone untuk mendetailkan faktor penyebab, operator, supervisi, mekanik, kondisi mesin (kerusakan pada Rubber Mounting Mesin), prosedur (kurangnya Layanan Periodik, absennya Jadwal Overhaul), dan aspek material (fatigue pada Connecting Rod, keausan Connecting Rod dan Bearing). Metode Vickers pada pengujian kekerasan Connecting Rod, Nilai rata-rata kekerasan dari keenam titik pengujian adalah 290 N/mm². Terjadi penurunan kekerasan pada bagian Beam (titik 1-3) ke bagian Big End dan Rod Cap (titik 4-6). Nilai dengan kekerasan tertinggi adalah pada titik 2 dengan nilai 328 N/mm², sedangkan nilai kekerasan terendah adalah pada titik 4 dengan nilai 245,5 N/mm².  Hasil Uji Energy Dispersive X-Ray Spectroscopy (EDS) dominasi oleh unsur Besi (Fe) dengan persentase massa 96,42%, persentase atom 89,40%, dan persentase mol 98,97% berdasarkan hasil analisis komposisi. Oksigen (O) menyumbang sekitar 2,85% dari massa, 9,22% dari atom. Aluminium (Al) memiliki kontribusi massa 0,46%, atom 0,89%, dan mol 0,49%, sementara Silikon (Si) hadir dengan massa 0,27%, atom 0,49%, dan mol 0,54%. struktur mikro menunjukkan adanya fasa α (Fe) dan fasa β (Si), dengan fasa α yang mendominasi. Ditemukan juga adanya aglomerasi dalam struktur mikro, yang berpotensi mempengaruhi sifat mekanis yang menjadi titik awal terbentuknya retakan akibat tegangan internal yang berlebih.
As paixões da alma em René Descartes: fisiologias, utilidade e remédios
Authors: De Souza Felini
Published: November 2024

Descartes dedica sua última obra ao estudo das paixões. Tema este que viria fechar as suas contribuições para a discussão da união substancial. Como que duas substâncias completas e distintas se encontram unidas? Essa interação entre corpo e alma pode não se explicar no que tange aos aspectos teóricos, mas quando Descartes parte as conclusões práticas, buscando nas paixões a chave dessa relação. Em As paixões da alma, Descartes faz uma espécie de taxionomia das paixões, classificando em seis paixões primitivas e as demais seriam suas derivadas. Ao apresentá-las trata dos seus processos fisiológicos, os movimentos que estas paixões geram no corpo, assim como apresenta as utilidades e os remédios para os excessos e faltas das paixões. Descartes não considera as paixões pecaminosas, ou doenças que precisariam ser erradicadas, mas como boas, como responsáveis pela doçura da vida, sendo necessário apenas serem conhecidas e controladas para garantir uma vida ética.
Hannah Arendt e o desafio da estabilidade das instituições políticas em um mundo secular
Authors: Santos Edson kretle
Published: November 2024

Almejamos analisar o tema da autoridade e suas interfaces com a crise da tradição, o processo de secularização e o poder no processo fundacional do estado secular tendo como grande desafio “pensar sem corrimão” em uma época secularizada. Buscaremos compreender a autoridade como elemento de estabilidade do Estado ao manter vivos os alicerces da fundação por meio das instituições. Nesse sentido, a institucionalização de uma estrutura duradoura somente é possível quando as pessoas são capazes de preservar, por meio da ação coletiva, as forças que surgem entre elas, à medida que os humanos habitam o planeta. Esses acordos mútuos produzem uma Constituição para atenuar o peso da imprevisibilidade da ação humana. Ao mesmo tempo, a Constituição cria e nutre o poder político dentro dos princípios da fundação. Desta forma, a autoridade constitucional assume o papel da autoridade e não reside mais na força ou na violência de seus fundadores, mas à proporção que na imaginação simbólica o cidadão compreende no evento fundador um modelo para ação política no presente.
A compartimentalização da vida em papéis sociais: estudo a partir de Alasdair MacIntyre
Authors: Bertoncello Leandro
Published: November 2024

Este estudo investiga a fragmentação do self em papéis sociais e suas implicações para a responsabilidade moral, com base na filosofia de Alasdair MacIntyre. A análise se concentra na cultura contemporânea caracterizada pelo emotivismo, que dificulta o reconhecimento de um bem humano universal e o desenvolvimento da agência moral. MacIntyre critica o individualismo liberal da modernidade, sugerindo que a compartimentalização dos papéis sociais resulta em uma desordem moral, impedindo a formação de um self unificado. Ele argumenta que, ao agir conforme normas específicas de cada papel social, os indivíduos desconsideram um bem maior, exemplificado pela falta de integridade e constância, virtudes essenciais para a posse de outras virtudes. A pesquisa destaca a importância de ambientes que permitam a reflexão crítica e o desenvolvimento da agência moral. Na ausência desses ambientes, um agente moral pode falhar em reconhecer e transcender os padrões vigentes, levando a uma responsabilidade moral compartilhada pela estrutura sociocultural. MacIntyre propõe que os agentes morais devem ser responsáveis não apenas pelos seus papéis sociais, mas também como indivíduos racionais, promovendo um diálogo intersubjetivo e a busca por um bem maior para a vida humana.
Simetria epistêmica e tese da unicidade: dois problemas para os desacordos entre pares
Authors: Marques Silva Juliomar
Published: November 2024

Neste artigo, discuto dois pressupostos problemáticos para o cenário dos desacordos entre pares: a noção idealizada de Simetria Epistêmica e a Tese da Unicidade. Na literatura recente sobre desacordos existe uma distinção entre desacordos reais e desacordos aparentes, e as principais questões epistemológicas surgem somente a partir dos casos legítimos não das disputas aparentes. Sendo assim, uma vez que uma Simetria Epistêmica idealizada parece improvável isso impediria a ocorrência dos desacordos reais entre pares. Outro ponto problemático é a Tese da Unicidade, esta diz que um conjunto de evidências justifica uma única proposição ou uma única atitude doxástica para uma dada proposição. Porém, com base nesse princípio, pares epistêmicos deveriam convergir e não discordar, pois acessam o mesmo conjunto de evidências. Desta forma, a simetria idealizada e a tese da unicidade parecem não corroborar a ocorrência de desacordos reais entre pares e devemos abrir mão de ao menos um desses pressupostos. Assim, ofereço um argumento a favor da manutenção da tese da unicidade e proponho uma reformulação para a noção de simetria epistêmica.
John Locke’s Educational Philosophy: Relevance and Application to Contemporary Vietnamese Education
Authors: Nguyen Hue Nhu Thi
Published: November 2024

This study examines John Locke’s educational philosophy and explores its relevance and potential application in the context of contemporary Vietnamese education. John Locke (1632–1704), a pivotal figure in English philosophy, developed a comprehensive educational framework emphasizing intellectual, moral, and physical development. His approach is distinguished by its focus on moral education, the cultivation of good habits, and the use of gentle, persuasive teaching methods rather than punitive measures. Locke advocated for individualized education tailored to each child’s unique characteristics, an idea that continues to resonate in modern educational practices. This paper analyzes Locke’s educational objectives, content, and methods, highlighting their progressive nature and how they can be integrated into Vietnam’s ongoing educational reforms. By drawing on the positive elements of Locke’s philosophy, this study provides insights into how Vietnam can enhance its education system to better meet the needs of its students and align with international educational standards.
DOMIKADO GAME METHOD AS A MEDIA FOR BRUSHING TEETH’S EDUCATION FOR STUDENTS OF 02 TANGGULANGIN STATE ELEMENTARY SCHOOL
Authors: Latifah Rose Asni , Setyawati Erna , Sadimin Sadimin
Published: November 2024

Dental and oral health problems based on RISKESDAS 2018 data were recorded at 57.6%. In Wonogiri, the most common dental and oral health problem is regarding the lack of knowledge of brushing teeth. Efforts to improve knowledge of brushing teeth through education activities with the Domikado game method. This study aims to determine the Domikado Game Method as a education’s media to increase Toothbrushing Knowledge Improvement in 02 Tanggulangin Elementary School Students.This type of research uses quantitative descriptive with a pre-experimental research method and the research design used is one group pre-test post-test design. The sample in this study was taken using a saturated sample technique totaling 54 styudents. Knowledge measurement was carried out using pre-test and post-test questionnaires. Data analysis used quantitative descriptive analysis.The results of the study showed an increase in knowledge of brushing teeth which was originally in the moderate category of 41 (76%) students to a good category of 43 (80%) students. The conclusion of this study is that eduaction using the domikado game tends to be effective in increasing knowledge about brushing teeth because the domikado game is very interesting for elementary school students, most of whom are very enthusiastic about the game, trains students' concentration and the game is very exciting to play.