bluuebunny/crossref_metadata_2025 huggingface dataset:
Sistem Perencanaan Logistik Obat Di Puskesmas
Authors: Permatasari Putri , Pulungan Rafiah Maharani , Setiawati Marina Ery
Published: December 2023

Perencanaan merupakan tahap terpenting dalam pemenuhan kebutuhan obat-obatan di pelayanan kesehatan. Dipuskesmas Cikulur ditemukan kekosongan dan kelebihan obat untuk beberapa item obat tertentu. Perencanaan kebutuhan obat yang baik di puskesmas terdiri dari proses pemilihan obat, kompilasi pemakaian obat, perhitungankebutuhan obat, dan proyeksi kebutuhan obat. Perencanaan obat yang kurang baik menyebabkan terjadinya kelebihan dan kekurangan obat. Tujuan penelitian adalah mengetahui sistem perencanaan logistik obat di puskesmas Cikulur Tahun 2019. Jenis penelitian adalah deskriptif evaluation study dengan metode kualitatif yang dilaksanakan di puskesmas Cikulur. Subjek penelitian yaitu kepala puskesmas, penanggung jawab gudang obat,petugas farmasi, dan dokter. Pengumpulan data dengan wawancara mendalam, penelusuran dokumen dan observasi. Analisis data dengan proses analisis isi dan triangulasi data. Hasil penelitian menunjukan bahwa pemilihan obat di puskesmas Cikulur kabupaten Lebak berdasarkan data dari Laporan Pemakaian dan Lembar Permintaan Obat (LPLPO), rekapan resep obat, obat paling banyak dipakai, dan pola penyakit. Kompilasi pemakaian obat dapat dilihat dari data LPLPO, laporan obat, stok obat, kertas resep harian dari data ini dapatdiketahui berapa jumlah sisa stok, jumlah pemakaian, dan jumlah pengeluaran. Metode perhitungan kebutuhan obatyang digunakan adalah metode konsumsi. Proyeksi kebutuhan obat belum tepat karena masih terdapat obat yang kosong dan berlebih. Diharapkan agar dapat meningkatkan proses perencanaan kebutuhan obat sehingga dapat mengevaluasi masalah pembagian kerja dalam pemilihan obat, meningkatkan kerja team, seminimal mungkinmelengkapi data yang diperlukan untuk kegiatan proyeksi dan membuat laporan obat yang kurang, denganmenetapkan suatukebijakanatauStandar Operasional Prosedur kerja,sehinggamudahdalammenentukanobatyangtepatjenis dan jumlahnya sesuai dengan kebutuhan.
Identifikasi Senyawa Aktif dari Ekstrak Daun Sirsak (Annona muricata L.) dengan Perbandingan Beberapa Pelarut pada Metode Maserasi
Authors: Purnamasari Feby
Published: December 2023

Sirsak (Annona muricata L) merupakan salah satu tanaman buah asli tropis yang secara tradisional digunakan untuk mengobati sakit kepala, hipertensi, batuk, asma, dan obat penenang. Dari sekian banyak tanaman obat, daun sirsak dimanfaatkan secara tradisional untuk mengobati inflamasi. Penelitian ini bertujuan untuk mengetahui kandungan senyawa aktif yang terdapat dalam ekstrak daun sirsak dengan beberapa pelarut pada proses maserasi. Metode ekstraksi yang digunakan dalam penelitian ini dengan metode maserasi menggunakan pelarut etanol 70%. Ekstrak yang diperoleh kemudian diuapkan dengan menggunakan rotavapor hingga mengental, kemudian dikeringkan dengan bantuan penangas air. Ekstrak kental yang dihasilkan dimasukkan ke dalam cawan porselen dan ditimbang bobot ektrak. Uji fitokimia yang dilakukan adalah uji saponin, flavonoid, alkaloid, tannin, dan steroid. Dari uji yang dilakukan diketahui sampel ekstrak daun sirsak dengan pelarut metanol positif mengandung beberapa senyawa aktif berupa flavonoid, saponin, alkaloid tannin, dan steroid. Implikasi dari penelitian ini adalah ekstrak daun sirsak memiliki senyawa aktif berupa flavonoid, saponin, dan tannin yang memiliki kemampuan sebagai antibakteri, antioksidan, antiinflamasi, dan menghambat pertumbuhan bakteri atau bahkan mati, serta mampu mencegah terjadinya kanker. Hasil penelitian bahwa ekstrak daun sirsak (Annona muricata L.) mengandung senyawa aktif berupa alkaloid, tanin, saponin, steroid, flavonoid. Senyawa bioaktif yang terkandung dalam ekstrak daun sirsak mampu menghambat pertumbuhan bakteri pathogen sehingga dapat dijadikan sebagai terapi komplementer anti inflamasi, dan antibakteri.
Analisis Faktor yang Mempengaruhi Kecemasan pada Ibu Hamil terhadap Hubungan Seksual di RSIA Siti Khadijah I Makassar
Authors: Nelsi Yuliana , Abbas Hasriwiani Habo , Vitayani Sri
Published: December 2023

Hubungan seksual merupakan kebutuhan primer bagi pasangan suami istri. Namun, banyak pasangan yang berbeda pendapat tentang seks selama kehamilandisebabkan rasa cemas dari masing-masing pasangan. Tujuan umum dalam penelitian ini adalah untuk menganalisis faktor yang mempengaruhi kecemasan pada ibu hamilterhadap hubungan seksual. Penelitian ini dilakukan di RSIA Siti Khadijah I Kota Makassar sejak bulan september sampai dengan bulan Oktober 2018. Jenis penelitian ini adalah observasional, dengan pendekatan cross sectional. Populasi dalam penelitian ini adalah semua ibu hamil yang berada di RSIA Sitti Khadijah I Kota Makassar. Pengambilan sampel dalam penelitian ini dilakukan secara acidental sampling. Hasil penelitian menunjukkansebagian besar responden memiliki usia dalam kategori berisiko sebanyak 65,7%. Hasil uji statistik diperoleh X2 hitung (7,672) lebih besar X tabel (5,991) dan nilai p value = 0,024 lebih kecil nilai α = 0,05. sebagian besar responden memiliki Umur Kehamilan dalam kategori berisiko sebanyak 53,7%. Hasil uji statistik diperoleh X2 hitung (13,449) lebih besar X tabel (5,991) dan nilai p value = 0,001 lebih kecil nilai α = 0,05. Diharapkan kepada petugas kesehatan agar dapat memasukkan dalam KIE (Komunikasi Informasi dan Edukasi) mengenai aktivitas seksual sehingga diharapkan semua ibu hamil yang memeriksakan kehamilannya tidak mengalami kecemasan.
ДЕЯКІ ПИТАННЯ ВИЗНАЧЕННЯ СОЦІОАДАПТИВНИХ ТРУДНОЩІВ У ОСІБ З ОСОБЛИВИМИ ОСВІТНІМИ ПОТРЕБАМИ
Authors: Виговська Марина
Published: December 2023

У статті розглянуто питання наявності педагогічної занедбаності у дітей з особливими освітніми потребами як однієї із складових соціоадаптивних труднощів на різних етапах освітнього процесу. Метою статті є висвітлення сучасних підходів до визначення, класифікації та вибору найбільш дієвих способів надання допомоги педагогам і сім’ям, які виховують та навчають дитину з особливими освітніми потребами, тип освітніх труднощів якої визначено як соціоадаптаційні (особистісні, середовищні труднощі). Методи дослідження: аналіз психолого-педагогічної літератури з проблеми дослідження та нормативно-правових документів; уточнення сутності поняття «педагогічна занедбаність»; узагальнення практичного досвіду роботи інклюзивно-ресурсних центрів; аналіз психолого-педагогічних характеристик учнів, які подають батьки із заявою на проходження комплексної оцінки розвитку дитини в ІРЦ. Педагогічна занедбаність розглядається як стійке відхилення від норми в поведінці, моральній свідомості, навчальній діяльності, що виявляється в нерозвиненості, неосвіченості і невихованості дитини, відставанні в її розвитку від власних можливостей, обумовлених негативним впливом середовища і помилками у вихованні, частою зміною шкіл і викладачів, негативним впливом вулиці, бездоглядністю. Отже, ця проблема викликана педагогічними причинами, відтак й усувається за допомогою корекції педагогічними засобами. Зазначене вище визначає необхідність розроблення сучасних експрес-методик щодо виявлення усіх видів педагогічної занедбаності у дітей різних вікових категорій. Результатом співпраці науковців та практиків має стати розробка необхідного методу діагностики, зручного для використання у роботі фахівців ІРЦ, практичних та спеціальних психологів, соціальних педагогів закладів освіти.
A Semiotic Analysis on the Myths in the Election Campaign of Female Politicians: The Case of Local Elections in Iran
Authors: KARIMI Pune , TAŞCIOĞLU Raci
Published: December 2023

This paper explores gender issues through a mythical lens, studying myths from a semiotic standpoint and their impact on gender roles in politics. The legendary elements included in campaign posters for Iranian female candidates during municipal elections are investigated in this study. It specifically explores the importance, worth, and impact of these visuals in political advertising. The research findings indicate that although women have achieved notable progress in the realm of politics, their advancements and entitlements are frequently obscured by gender biases. Although women have made significant strides in addressing gender inequality in areas such as education, posters still prominently feature aesthetics and femininity. Women with scientific credentials continue to prioritize face appearance, influenced by the societal norms and regulations of a conservative society. Ancient Iranian political propaganda continues to harness the potency of age-old mystical symbols, serving as a testament to the significant value and influence of women in that era. Political myths, such as nationalism, assert that nationalism is not influenced by gender and that gender equality is a central focus in national movements, regardless of whether they are led by radical or liberal parties.
Geofizička
istraživanja na prostoru sela Kopačevo (Baranja)
Authors: Fileš Mislav , Ožanić Roguljić Ivana , Ruß David , Neubauer Wolfgang , Stüttler Gerhard
Published: December 2023

U sklopu aktivnosti projekta Living Danube Limes (INTERREG PROGRAM) provedena su geofizička istraživanja na prostoru sela Kopačevo u Baranji. Snimanje je proveo Ludwig Bolzman Insitute iz Beča (Austrija) u suradnji s Institutom za arheologiju. Snimanje je provedeno na 2,4 hektara u centru i okolici Kopačeva.
Penerapan Model Think Talk Write Berbantuan Media Gambar Seri Untuk Meningkatkan Aktivitas dan Kemampuan Menulis Karangan Narasi Siswa SD
Authors: Apriyana Zulia , Sapri Johanes , Hasnawati
Published: December 2023

This Study aims to determine the application of the Think Talk write model using the media series on the writing material narrative essay in CLASS VI B SDN 17 Bengkulu in Indonesian subjects. This research aims to increase activities and capabilities with the implementation of the Think Talk Write model using the Media series image in class VI B SDN 17 Bengkulu. This research is class action research. The research subject is teacher and student of class VI B SDN 17 Bengkulu City. Research instruments in the form of observation sheets and test sheets. The test data analysis technique uses the average formula value and percentage of the classical learning submission. Observation Data is analyzed using average formula score, highest score, lowest score, score difference and value range for each criterion. Results of the average teacher activity cycle I acquired 32.25 Cycles II acquired 40.25. The student activity of cycle I got an average of 34.75 and cycle II gained 40.75, while for the ability to compose a narrative of students at cycle I with an average of 74.6 and a classical learning submission of 60%. and cycle II with an average of 80.55 with a classical study of the classic, 90%. Thus, it can be concluded that the application of Model learning Think Talk Write using the Media Image series can increase the activity and ability of writing narrative essay in class VI B SDN 17 Bengkulu City ".
Pengembangan E-Modul Peninggalan Sejarah Kolonialisme Inggris di Bengkulu Berbasis Discovery Learning pada Pembelajaran Tematik Terpadu Kelas V Sekolah Dasar
Authors: Putri Nabila Khansa , Tarmizi Pebrian
Published: December 2023

Penelitian ini dilakukan untuk menghasilkan E-Modul pembelajaran tematik terpadu berbasis discovery learning pada tema 7 subtema 1 pembelajaran 1 & 2 di kelas V Sekolah Dasar. Jenis penelitian ini adalah Research and Development (R&D) dengan model Model pengembangan yang digunakan dalam penelitian ini adalah ADDIE. Instrumen yang digunakan adalah lembar validasi produk, angket tanggapan guru, dan angket tanggapan peserta didik. Teknik analisis data menggunakan analisis deskriptif kualitatif dengan mengolah data berupa catatan, saran atau komentar hasil validasi ahli, angket tanggapan guru dan peserta didik serta analisis kuantitatif dengan mengolah data berupa skor dari hasil penilaian validasi ahli, angket tanggapan guru, dan peserta didik. Hasil validasi ahli materi menunjukkan nilai sebesar 92,9% ,validasi ahli media menunjukkan nilai sebesar 97% dengan kategori sangat valid dan validasi ahli bahasa menunjukkan nilai sebesar 93,3% dengan kategori sangat valid. Di samping itu, tanggapan guru menunjukkan nilai sebesar 93,7% dan hasil uji coba memperoleh rentang nilai 0,7 dengan kategori sedang, artinya, bahan ajar layak digunakan serta tanggapan peserta didik menunjukkan nilai sebesar 89,63% dengan kategori sangat baik dapat digunakan dalam pembelajaran. Hasil penilaian secara keseluruhan menunjukkan bahwa E-Modul peninggalan sejarah kolonialisme Inggris di Bengkulu berbasis discovery learning sangat layak dan efektif untuk digunakan dalam pembelajaran.
Studi Deskriptif Penggunaan Bahan Ajar IPA dengan Pendekatan STEAM untuk Meningkatkan Literasi Sains Mahasiswa S-2 Pendidikan Dasar
Authors: Winarni Endang Widi , Koto Irwan , Yusnia  , Ventri  , Putri
Published: December 2023

Penelitian ini bertujuan untuk mendeskripsikan: (1) keterlaksanaan pembelajaran menggunakan bahan ajar IPA dengan pendekatan STEAM dan (2) profil kemampuan literasi  sains. Penelitian kualitatif ini melalui observasi keterlaksanaan pembelajaran menggunakan bahan ajar IPA dengan STEAM dan kemampuan literasi sains mahasiwa. Instrumen penelitian yang digunakan adalah observasi dan tes. Instrumen observasi aktivitas mahasiswa menggunakan indikator: (1) Pemahaman materi yang disajikan dalam bahan ajar secara individu ; (2) Tugas kelompok berdiskusi materi diperkuat dengan hasil akses link video pembelajaran; dan (3) Kemampuan mahasiwa baik secara   individual maupun kelompok dalam menyelesaikan proyek. Tes digunakan untuk mengumpulkan data kemampuan literasi sains mahasiswa. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif.  Simpulan (1) Keterlaksanaan pembelajaran menggunakan bahan ajar IPA dengan pendekatan STEAM menunjukkan bahwa: (a) pencapaian kategori rendah tidak ditemukan; (b) pencapaian kategori sedang mencapai jumlah tertinggi pada indikator ketiga, yakni kemampuan  mahasiwa dalam menyelesaikan proyek   baik secara   individual maupun kelompok. Dan (c) pencapaian kategori tinggi mencapai jumlah paling besar pada indikator pertama, yakni pemahaman materi yang disajikan dalam bahan ajar secara individu. (2) Profil kemampuan literasi sains mahasiswa aspek konten dan konteks pada: (a)  keseluruhan materi ajar mencapai skor rata-rata sebesar 84,98; (b) skor rata-rata paling tinggi pada materi ajar sistem pencernaan makanan yakni sebesar  86,43 dan (c) skor rata-rata paling  rendah pada materi ajar sistem pernafasan yakni sebesar 83,04.

 

Kata kunci:  Bahan Ajar IPA, pendekatan STEAM, dan literasi sains.
Analisis Kesulitan Belajar Matematika Kelas 2 SD Muhammadiyah 3 Assalaam
Authors: Pramiswari Elok Dara , Suwandayani Beti Istanti , Deviana Tyas
Published: December 2023

In order to prepare students to be able to apply mathematics and mathematical thinking patterns in everyday life and in studying various sciences at school, difficulties in understanding material in mathematics subjects experienced by students, especially in elementary schools, need to be addressed immediately.  This research aims to analyze the difficulties experienced by grade 2 students at SD Muhammadiyah 3 Assalaam.  This research is a type of descriptive research with a qualitative approach, the data collection techniques used are observation, interviews and documentation.  Data validation techniques use technical triangulation, source triangulation and time triangulation.  The research was carried out in class 2 of SD Muhammadiyah 3 Assalaam, Blimbing District, Malang City, East Java.  The results of the research show that mathematics is a subject that is considered difficult by the majority of grade 2 students at Muhammadiyah Assalaam Elementary School, especially in the multiplication operation material. This is caused by various factors originating from internal and external factors.
Pengembangan Video Animasi Sebagai Sumber Belajar Materi Pewarisan Sifat Bagi Siswa di Sekolah Menengah Atas
Authors: Prajoko Setiyo , Ramadani Shefa Dwijayanti , Nafisah Ayuk Sekar
Published: December 2023

Genetika merupakan salah satu topik biologi yang bersifat abstrak karena berhubungan dengan hal yang tidak dapat dilihat secara langsung. Materi ini juga tergolong rumit karena banyak menuntut siswa untuk mampu menganalisis, mengkaitkan konsep, serta mengaplikasikannya dalam kehidupan sehari-hari. Guna mendukung terlaksananya pembelajaran dengan optimal maka diperlukan sumber belajar inovatif yang perlu dikembangkan. Tujuan dari penelitian ini yaitu menganalisis kelayakan video animasi sebagai sumber belajar materi pewarisan sifat dan mendeskripsikan respon guru dan siswa terhadap video animasi sebagai sumber belajar materi pewarisan sifat bagi siswa di sekolah menengah atas. Penelitian ini menggunakan model pengembangan ADDIE (Analyze, Design, Development, Implementation, dan Evaluation). Hasil analisis kelayakan video animasi sebagai sumber belajar materi pewarisan sifat berdasarkan penilaian oleh ahli materi dan ahli media yaitu masing-masing sebesar 92% dan 90% atau dalam kategori sangat layak. Demikian pula, hasil analisis respon guru dan siswa terhadap video animasi menunjukkan presentase skor sebesar 94% dan 83% atau dalam kategori sangat baik.
Sinergia entre la educación, la política y el derecho: Desafíos ante la sociedad contemporánea
Authors: Ayo-Arellano Danilo
Published: December 2023

La siguiente investigación titulada "Sinergia entre la educación, la política y el derecho: Desafíos ante la sociedad contemporánea" aborda la interrelación y los desafíos que enfrentan estos tres ámbitos en la sociedad actual. El objetivo principal del artículo es analizar cómo la educación, la política y el derecho se complementan y afectan mutuamente, y cómo su sinergia puede contribuir al desarrollo de una sociedad más justa y equitativa. En el estudio se examinan los desafíos sociopolíticos que afectan la implementación efectiva de la educación y el derecho en la sociedad contemporánea, aunado a las desigualdades y brechas educativas, la inclusión de grupos vulnerables, la calidad de la educación y la integración de la tecnología en el ámbito educativo, profundizando en el papel de la política en la formulación de políticas educativas y la garantía del derecho a la educación. Metodológicamente se hizo una revisión teórica de la literatura existente sobre el tema, así como en ejemplos y casos de estudio relevantes. Se utilizan diversas fuentes, como investigaciones académicas, informes y documentos oficiales, para respaldar los argumentos y conclusiones presentadas. Finalmente, se proporciona una base teórica sólida que busca contribuir al debate y promover la reflexión sobre cómo mejorar la educación y el derecho en beneficio de la sociedad contemporánea.
IMPLEMENTASI PEMBELAJARAN SEJARAH DALAM MENINGKATKAN PROFIL PELAJAR PANCASILA
Authors: Armayani Armayani , Bahri Bahri
Published: December 2023

Penelitian ini bermaksud untuk mengetahui efektivitas pembelajaran sejarah kepada siswa dalam upaya meningkatkan persepsi siswa terhadap Pancasila. Kajian ini menemukan bahwa setiap mata kuliah, khususnya sejarah, berupaya untuk menjadikan mahasiswa yang memahami Pancasila sebagai falsafah bangsa Indonesia sebagai pembelajar. Keenam komponen profil mahasiswa Pancasila juga konsisten digunakan dalam semua pembelajaran berkelanjutan. Mempertahankan moral dan nilai-nilai luhur negara, mempersiapkan siswa menjadi warga dunia, mempromosikan keadilan sosial, dan mengembangkan keterampilan abad 21 adalah tujuan utama dari profil siswa Pancasila. Dengan kata lain, di era globalisasi, peserta didik diharapkan berkembang menjadi peserta didik yang berkarakter, sehingga tidak hanya maju secara teknologi tetapi juga berkembang dari segi kemanusiaan dengan kepribadian yang dimilikinya. Menemukan bahan dari buku dan jurnal yang relevan dengan topik yang diangkat adalah bagaimana penelitian ini dilakukan secara kualitatif dengan menggunakan teknik kepustakaan.
Perspectives on the Information Technologies Being Used in the Battle Against COVID-19
Authors: Kennedy Jeffrey , Carrick Jon
Published: December 2023

Information technology (IT) has been paramount in the battle against COVID-19. This paper reports the initial findings of a review of 212 research articles on IT-based technologies that were used to help aid in the battle against COVID-19. The study systematically identified 212 research articles and evaluated the technologies that each article reported on. The analysis found 78 unique technologies. Subsequently, the 78 technologies were categorized into five groups. This paper discusses these five groups of technologies and offers perspective on what studies need to be conducted to better guide the use of IT in the fight against COVID-19 and future pandemics.
Is the Paleomammalian Brain of Leaders an Immutable Barrier to Lasting World Harmony?
Authors: Coates Breena E.
Published: December 2023

This exploratory paper hypothesizes that sustained universal peace is inexorably limited by the human genetic drive to survive. National and corporate leaders need to be particularly aware of their powerful, persistent, reptilian brains, especially when making decisions in conflict situations with the nuclear button readily accessible. Brain structure can explain the complexity. On the one hand, the slower, problem-solving, rational, neo cerebral brain is in the frontal cortex. On the other hand, the paleomammalian, subjective, primeval brain is located in the limbic system. The paleomammalian brain is fast, self-centered, and protective. Its quickness dominates. The unfortunate corrosive sides of humanity emerge from the limbic system when survival is, or perceived to be, threatened. War, cruelty, hypocrisy and impossible fantasies manifest from this brain structure. Given that some leaders—Trump, Putin, and Kim Jong Un, have the nuclear code, the possibility of destroying humanity is real.
Nota sobre la posibilidad de realizar sesiones del Pleno, las comisiones u otros órganos de la Cámara, mediante el sistema de videoconferencia
Authors: Secretaría General del Congreso de los Diputados
Published: December 2023

Nota sobre la posibilidad de realizar sesiones del Pleno, las comisiones u otros órganos de la Cámara, mediante el sistema de videoconferencia.
ChatGPT ve Üretici Yapay Zekâ Modellerinde Mahremiyet ve Güvenliğin Hukuki Boyutu
Authors: OZAN ÖZPARLAK Başak , ÇETİN Müge
Published: December 2023

Bu çalışma, ChatGPT gibi üretici yapay zekâ modellerindeki mahremiyet ve güvenliğe dair etkileri hukuki açıdan ele alarak; bu konuda ortaya çıkmaya başlayan sorunları ve olası çözüm yollarını tartışmaktadır. ChatGPT, geniş dil modeli (large language model) yapısına sahip olan ve pekiştirmeli öğrenme (reinforcement learning) esası ile sürekli gelişen bir yapay zekâ tabanlı sohbet botudur. Bu sohbet botu, kullanıcılarla etkileşimde bulunarak farklı görevleri yerine getirebilmektedir. Çalışmamızda; ChatGPT ve genel olarak üretici yapay zekâ modellerinin çalışma ilkeleri ve kullanım potansiyeli açıklanarak, bu teknolojinin halihazırdaki ve gelecekteki mahremiyet ve güvenlik riskleri ortaya konulmaktadır. Bu sorunların yürürlükteki ve tasarı aşamasındaki yasal düzenlemeler ışığında tartışılması ve olası çözümlerin belirlenmesi önemlidir. Çalışmamızın ana argümanı, üretici yapay zekâ modellerinin, mahremiyet ve güvenlik risklerinin önceki teknolojilerden daha faklı olduğu, bu nedenle bu risklerin en aza indirgenmesini sağlamanın sadece teknolojik önlemler ile değil etkili yasal düzenlemelerle mümkün olabileceğidir.
Cumhuriyet’in Kuruluşundan Metaverse Dünyasına Vergi Aktarımları
Authors: GEDİK Gülşen
Published: December 2023

Türkiye Cumhuriyeti Devleti’nin kuruluş tarihinden itibaren vergi yasalarımızda önemli değişiklikler yapılmış olup günümüzde gelir vergilendirilmesi ile ilgili temel yasalarımız Gelir Vergisi Kanunu (GVK) 1961, Kurumlar Vergisi Kanunu (KVK) 2006; servetin vergilendirilmesi ile ilgili temel yasalarımız ise Veraset ve İntikal Vergisi (VİV) 1959; Emlak Vergisi Kanunu (EVK) 1970, Motorlu Taşıtlar Vergisi (MTV) 1963 ve Değerli Konut Vergisi (DKV) 2019’dir. Söz konusu mevzuatta zaman içerisinde pek çok değişiklik yapılmış olmasına rağmen yasa maddeleri halen teknolojik devrimin ihtiyaçlarını karşılamaktan uzaktır.
Teknoloji alanındaki ilerlemelerin ve buna bağlı olarak dijital gelişmelerin gün geçtikçe hayal bile edemeyeceğimiz boyutlara taşınması, yaşamın her alanında olduğu gibi hukuk alanında da pek çok yeni kavramın tartışmaya açılmasına neden olmaktadır. Özellikle son on yıldır vergi idareleri de yeni teknoloji ve iş modellerinin ortaya çıkmasıyla zorluklarla karşılaşmıştır. OECD tarafından yapılan çalışmaya göre vergi idarelerinin mükelleflere dijital hizmet sunarken karşılaştığı zorluklar dijital bozulma, mükelleflerin dijital hizmetlerden beklentileri, dijital taleplerin yönetilmesi, vergiye uyumu hizmet sunumuna uyarlamak, bağlanabilirliği artırmak, dijital olanakları artırmak, mükellef hareketleri, yeni mükellef çeşitleri, sosyal medya, vergi gizliliği ve güvenliği, mükellef katılımı, kanal seçimi, hizmette şeffaflık, güvenlik, daha fazla hızlılık ve dijital kapasitelerdir.
Metaverse ise herkesin kendisinin dijital bir modelini yaratabileceği ve sosyalleşebileceği, mal alıp satabileceği, oyun oynayabileceği, etkinliklere katılabileceği, sanat galerilerini ziyaret edebileceği, mülk satın alabileceği, iş yapabileceği ve çok daha fazlasını yapabileceği merkezi olmayan bir platformda kurulan sanal bir dünyadır ve bu sanal dünyada elde edilen gelir ve servetin vergiye tabi tutulup tutulmayacağı ve hangi yasal gerekçelerin esas alınacağı, vergilendirme yetkisinin kime ait olacağı gibi pek çok konu, vergi hukukunda yeni tartışmalar yaratmıştır.
Birbirinden Bağımsız Birden Fazla Disiplin Cezasının Tek İdari İşlemle Verilmesi (Anayasa Mahkemesinin 2019/38387 No’lu Bireysel Başvuru Kararı Üzerine Bir Değerlendirme)
Authors: ZEYBEK CEBECİ Ebru
Published: December 2023

Kamu görevlilerinin bağımsız fiilleri nedeniyle öngörülen disiplin cezalarının ayrı ayrı idari işlem tesis edilmesi gerekmektedir. Bağımsız eylemler nedeniyle ayrı ayrı öngörülen disiplin cezalarının tek bir işlemle verilmesi halinde, kişiler disiplin cezalarının iptali talebiyle dava açtıklarında, İYUK’un 5. Maddesinde düzenlenen birden fazla işleme karşı aynı dilekçeyle dava açma koşullarını taşımadığı, ayrı ayrı dava konusu edilmesi gerektiği yönünde kararlarla karşı karşıya kalabilmekte, davaları reddedilebilmektedir.

Çalışmamızda, Anayasa Mahkemesi’nin 2019/38387 No’lu Bireysel Başvuru Kararı çerçevesinde idarenin tek işlemle birden fazla disiplin cezası vermesi ve bu durumun yargısal sonuçları üzerine değerlendirilmeler yapılması amaçlanmıştır.
Literasi Bencana Banjir dengan Kosakata Berbahasa Inggris dalam Pembuatan Jadwal Pelajaran untuk Siswa-Siswi Sekolah Dasar
Authors: Sofiani Fenti , Raharjo Didik Hariyadi , Utari Dyah Retno
Published: December 2023

Provinsi DKI Jakarta merupakan Ibu Kota Republik Indonesia yang memiliki permasalahan kebencanaan yang kompleks. Dengan luas 661,52 km2, 40% atau 24.000 hektar merupakan dataran rendah dengan ketinggian rata-rata di bawah permukaan air laut. Oleh karena itu, hampir setengah wilayah DKI Jakarta dapat dikatakan rentan akan bencana banjir. Sayangnya, sebagian besar masyarakat DKI Jakarta belum sepenuhnya teredukasi tentang bahaya banjir terutama anak-anak usia Sekolah Dasar. Salah satu upaya mitigasi bencana yang dapat dilakukan adalah dengan meningkatkan daya literasi kebencanaan kepada anak-anak usia Sekolah Dasar. Di sisi lain, anak-anak pada masa usia sekolah dasar memiliki banyak waktu dan kesempatan untuk menuangkan kreatifitas sejak usia dini. Salah satu hard skill yang diperlukan anak-anak di era milenial adalah penguasaan akan teknologi informasi, yang dapat dimulai dari pengoperasian komputer pribadi (personal computer). Untuk memacu kreatifitas dan menumbuhkan antusiasme terhadap penggunaan teknologi informasi, maka diperlukan suatu kegiatan pengenalan teknologi komputer sejak dini dengan muatan yang menarik minat anak-anak usia sekolah dasar. Atas dasar kondisi itu, maka diusulkan suatu kegiatan Pengabdian Kepada Masyarakat (PPM) yang berjudul “Literasi Bencana Banjir dengan Kosakata Berbahasa Inggris dalam Pembuatan Jadwal Pelajaran bagi Siswa-siswi Sekolah Dasar” yang dilaksanakan oleh Dosen dan mahasiswa Universitas Budi Luhur. Hasil dari kegiatan PPM ini anak-anak mengenal dan mengasah kemampuan bahasa Inggris terutama dalam literasi bencana banjir, dan manfaat komputer terutama aplikasi Microsoft Word, untuk memenuhi kebutuhan mereka sebagai siswa-siswi sekolah dasar, dengan kreatifitas yang disalurkan dalam membuat jadwal pelajaran sekolah.
PENGUATAN PROFIL PELAJAR PANCASILA DALAM MEMBENTUK KARAKTER UNGGUL MELALUI KEGIATAN BERMAJELIS
Authors: Palupi Tri Winindyasari Palupi , Maulida Hidya , Rusdiana Ida , Norliani Norliani , Suciati Nana , Makhtuna Wulida , Jumainah Jumainah
Published: December 2023

Pendidikan karakter memiliki peran krusial dalam kehidupan, karena kecerdasan tanpa karakter yang baik tidak dapat membawa keharmonian dan kebahagiaan. Karakter mencakup pandangan dan perilaku khas seseorang, dan ini memengaruhi interaksi dalam berbagai konteks. Krisis karakter muncul di masyarakat, saat ini Indonesia menghadapi tantangan moral dan karakter. Fenomena ini dipicu oleh perubahan era modern, lingkungan sosial, dan informasi di media sosial. Kementerian Pendidikan dan Kebudayaan menekankan pentingnya pembentukan karakter dalam Peta Jalan Pendidikan Indonesia Tahun 2020-2035, dengan berfokus pada nilai-nilai Pancasila. Profil Pelajar Pancasila mencakup beriman, berkebhinekaan global, bergotong royong, kreatif, bernalar kritis, dan mandiri. Kearifan lokal Indonesia, seperti Majelis Taklim, menjadi sarana yang efektif dalam memperkuat karakter unggul pelajar Pancasila dengan memadukan nilai-nilai agama, budaya, dan kearifan lokal. Majelis taklim di Kalimantan Selatan, khususnya masyarakat Banjar, menonjolkan keberagaman budaya dan nilai-nilai religius, dan ini membuktikan peran positifnya dalam pembentukan karakter masyarakat. Kegiatan pengabdian ini diselenggarakan oleh para dosen Universitas PGRI Kalimantan dan swadaya masyarakat. Peserta untuk sasaran pengabdian ini terdiri dari orang tua, remaja, dan anak-anak di lingkungan Kelurahan Pelambuan Kecamatan Banjarmasin Barat, Jl. Sotoyo S Gang Serumpun. Dalam kesimpulan, kegiatan pengabdian ini dapat membentuk karakter unggul sesuai profil pelajar Pancasila yang bermuatan kelokalan (bermajelis). Karakter unggul tercermin dengan dapatnya membina dan mengembangkan hubungan yang santun dan serasi antara manusia dengan Allah SWT, antara manusia dengan sesamanya, dan antara manusia dengan lingkungannya, dan menjadi masyarakat yang bertaqwa kapada Allah SWT.
Tinjauan Awal Naskah Sujarah Penatah (Sejarah Penatah Wayang): Naratif, Kreativitas, dan Legitimasi
Authors: Raharja Bima Slamet
Published: December 2023

The names of wayang puppet makers or penatah (in Javanese) are well known among puppetry aficionados in Indonesia, but little tends to be known about their biographies. It is as if their personalities are overwhelmed by the greatness of their art work. In Yogyakarta’s wayang tradition, a number of names such Resapenatas, Maraguna, Kertiwanda, Prawirasucitra, Prayitnawiguna and Bundhu are very well known. All are considered great wayang makers or artists, with distinct aesthetic styles, but almost all details of their lives are unknown. The only substantial written text to concern penatah is a manuscript titled Sujarah Panatah (A History of Wayang Carvers)written in the early 20th century in Yogyakarta. Tales about carverstake the form of wayang plays. In one play, Ki Mangunwiguna teaches his son how to make a wayang based on prior exemplars. The author of the text tries to connect factual stories and myths about the gods. As in babad stories about kings of yore, wayang makers are presented as if they are also not just ordinary people. This is a means to establish their legitimacy. They are chosen, because they are able to communicate with gods. Alongside the text are wayang-style illustrations, supplementing the creativity of the narrative. This paper will consider the factual basis and validity of stories collected in the Sujarah Penatah, the way the text understands the origins of creativity and its mode for legitimising wayang makers and the continuity of their craft.
Pengaruh Peran Penyuluh terhadap Pengetahuan Petani Kopi tentang SOP Budidaya Kopi Organik
Authors: Muntasiroh Ima , Gayatri Siwi , Prayoga Kadhung
Published: December 2023

ENGLISHAgricultural instructors have a role as facilitators, educators, motivators, and communicators in farming for farmers to direct and improve their welfare. The role of agricultural instructors was to influence farmers to change their knowledge, skills, and attitudes. The research aimed to analyze the influence of the role of agricultural instructors on coffee farmers' knowledge of SOPs for organic coffee cultivation. The research was conducted in February-April 2023. The research used a quantitative-descriptive method. The location was determined purposively. The sampling used quota sampling, with a total sample of 143. The data were collected by using interviews and observation. The analysis used multiple linear regression OLSs. The results showed that farmers' knowledge of SOP for organic coffee cultivation obtained a percentage of 64%, which was in the high category. The role of agricultural instructors as facilitators, educators, motivators, and communicators obtained percentages of 66%, 64%, 66%, and 71%, which were in the high category. The results of the regression analysis partially stated that the role of agriculture extension workers as educators and communicators had an increasing effect on farmers' knowledge about SOPs for organic coffee cultivation. Simultaneously, the role of agricultural instructors affects farmers' knowledge about SOPs for organic coffee cultivation. INDONESIAPenyuluh memiliki peran sebagai fasilitator, edukator, motivator, dan komunikator dalam kegiatan usahatani untuk mengubah petani ke arah yang lebih baik dan mensejahterakan petani. Peran penyuluh memiliki pengaruh pada pengetahuan, ketrampilan, dan sikap petani. Tujuan penelitian adalah menganalisis pengaruh peran penyuluh terhadap pengetahuan petani kopi tentang SOP budidaya kopi organik. Penelitian dilakukan pada bulan Februari-April 2023. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Penentuan lokasi dilakukan secara purposive. Metode pengambilan sampel yang digunakan adalah quota sampling, dengan jumlah sampel 143. Metode pengumpulan data melalui wawancara dan observasi. Analisis data menggunakan analisis Regresi Liniear Berganda OLS menggunakan Microsoft Excel dan aplikasi SPSS 26. Hasil penelitian menunjukkan pengetahuan petani tentang SOP budidaya kopi organik memperoleh persentase 64% yang termasuk kategori tinggi. Peran penyuluh sebagai fasilitator, edukator, motivator, dan komunikator diperoleh persentase 66%, 64%, 66%, dan 71% yang termasuk kategori tinggi. Hasil analisis regresi menyatakan secara parsial peran penyuluh sebagai edukator dan komunikator berpengaruh terhadap peningkatan pengetahuan petani tentang SOP budidaya kopi organik. Secara simultan peran penyuluh berpengaruh terhadap pengetahuan petani tentang SOP budidaya kopi organik.
THE ROLE OF PERSONALITY AS A MEDIATOR IN THE RELATIONSHIP BETWEEN LEADER-MEMBER EXCHANGE AND JOB PERFORMANCE
Authors: Alawiyah Tengah  , Abdul Rahim Zumrah
Published: December 2023

Academic staffs are the main asset to Higher Education Institutions (HEIs) since education is the institution's core business. The ability of academic staff to meet the goals set by the HEIs is of utmost importance. They must possess strong competencies and excellent personality to improve their performance and achieve the desired target. Although the effect of organizational and individual factors has been verified in previous studies, it remains unclear what underlying mechanisms explain the relationship. This study examined the role of personality as a mediator in the relationship between leader-member exchange (LMX) and job performance. This research used a quantitative method with a total sample of 260 academic staff in private HEIs, which were analyzed using the SEM Amos software. The findings showed that LMX and job performance (β= -0.26) and LMX and personality (β= 0.42) were significantly related, and academic staff personality was found to have the most substantial effect on job performance (β= 1.07). The result also indicated that personality partially mediates the relationship between LMX and job performance. The study's findings propose that the management of HEIs can improve the organizational factors through the proper implementation of LMX, which will nurture individual factors' effectiveness and improve academic staff job performance.
EMERGING STOCK MARKET INTEGRATION: EVIDENCE FROM THE PRE- AND POST-FINANCIAL CRISIS OF 2007-2009
Authors: Carol O. Bruce-Tagoe  , Ingyu Chiou  , Menghistu Sallehu
Published: December 2023

We investigate the interdependence between the US and seven emerging economy stock markets in Brazil, China, India, Malaysia, Mexico, Taiwan, and Thailand. Specifically, we examine how the 2007-2009 financial crisis influenced the dynamics of stock market integration between the US and seven emerging countries by analyzing the short-run and long-run effects of the crisis over pre-crisis (January 1995 to November 2007) and post-crisis (July 2009 to December 2018) periods. The results of Johansen co-integration tests confirm presence of co-integration in both sample periods. Short-run Vector Error Correction Model (VECM) results indicate a significant influence of the US market on the seven markets except for Brazilian and Chinese markets in the pre-crisis period. The pre-crisis long-run results demonstrate significant cointegrating relationships between the US market and the Indian, Malaysian, Mexican, and Thai markets. Only the Mexican market had the same cointegrating relationship with the US market in both periods. The insignificant pre-crisis period cointegrating relationships between the US and Brazilian, Chinese, and Taiwanese markets become significant post-crisis. Although the Indian stock market was cointegrated with the US market in the pre-crisis period, the relationship is insignificant post-crisis. Overall, our findings confirm that the US and seven emerging economy equity markets exhibit some degree of short-run and long-run cointegration. We also find that a negative shock such as a financial crisis may significantly change co-movements among the stock markets. We contribute to the existing literature on financial market integration by examining recent data around the global financial crisis.
THE VAR EVALUATION OF SHARIAH STOCK MARKET IN MALAYSIA DURING COVID-19 PANDEMIC BY USING CONDITIONAL EVT METHOD
Authors: Nor Azliana Aridi  , Tan Siow Hooi  , Chin Wen Cheong
Published: December 2023

In the current financial market, the Islamic stock market faced with a significant challenge to sustain and maintain its stability in intensified market volatility and unexpected extreme events. It can reduce the intensity and occurrence of financial crises by eliminating the primary vulnerabilities of the conventional system. This paper aims to identify the most effective method in risk evaluation by presenting the risk evaluation performance between conventional and Islamic stock market that focusing on extreme events in stock market returns. The data analysis is divided into two periods: normal and crisis COVID-19 periods. The empirical analysis, conducted within the sample employs the conditional extreme value theory (EVT) method that combine the filtered series of GARCH and EGARCH models. This filtered series will be used to generate the threshold by using the peak-over-threshold (POT) method. This threshold then will be used to estimate the generalized Pareto distribution (GPD) distribution to forecast the one-day ahead value-at-risk (VaR). The findings indicate that, in Shariah stock markets, the conditional EVT model demonstrates superior performance in forecasting stock market risk compared to the standard GARCH and EGARCH models.
EFFECTS OF INSTITUTIONAL PRESSURES, ORGANISATIONAL RESOURCES, AND CAPABILITIES ON ENVIRONMENTAL MANAGEMENT ACCOUNTING FOR SUSTAINABILITY COMPETITIVE ADVANTAGE
Authors: Khaled M.A Salim  , Amizawati Mohd Amir  , Ruhanita Maelah  , Dayana Jalaludin
Published: December 2023

This study investigates the primary role of institutional pressure specifically (coercive, mimetic, and normative pressures) to implement environmental management accounting (EMA) among SMEs in Kenya, and how such influences are affected by organisational resources and capabilities, with a focus on the function of EMA, on sustainable competitive advantage (SCA). Using an online survey, random samples of 1,162 Kenyan manufacturing SMEs provided the data. The empirical findings indicate that normative and coercive forces have a substantial and direct relationship with EMA adoption. However, there was no correlation between mimetic pressure and the adoption of EMA. In addition, the results revealed that only environmental innovation capability positively and substantially mitigated the effect of coercive and normative pressure on EMA adoption. Our PLS analysis discovered a significant and direct relationship between EMA and SCA. In conclusion, the current research expands our understanding of how firms create EMA through the interaction of institutional forces (i.e., coercive and normative constraints) and environmental innovation potential. Furthermore, this study highlights the relevance and use of EMA in giving information to Kenyan SMEs to conduct superior SCA.
Chemical Control of Fall Armyworm, Spodoptera Frugiperda (Lepidoptera: Noctuidae) under Field Conditions
Authors: Ahmad Shahbaz , Umair Muhammad , Iqbal Mubashir , Javaid Arshad , Chattha Muhammad Bilal , Ashraf Sumra , Syed Ali Hassan
Published: December 2023

Maize holds significance as a primary staple crop and is ranked third in global production. Many factors affect the yield of this crop, but the most important problem is insect pests. Fall armyworm (FAW) is a very destructive pest of maize. This study was conducted to check the effect of some synthetic insecticides (monomehypo, lambda cyhalothrin, emamectin benzoate, chlorpyrifos and carbofuran) against FAW in the maize field. The study was organized using a randomized complete block design, and it included three replicates. The insecticidal sprays were applied twice, and the data regarding FAW mortality were recorded after 3, 7 and 10 days. The maximum mortality was recorded as 75% with monomohypo after 10 days of the first application, while the minimum mortality (49%) was observed due to emamectin benzoate application after first spray with same time intervals. The other insecticides showed 68%, 65% and 58% FAW mortality due to chlorpyrifos, lambda cyhalothrin, and carbofuran applications, respectively. It concludes that monomehypo was the best insecticide against FAW in maize crop.
O QUE OS FORMADORES DE PROFESSORES REPRESENTAM POR INOVAÇÃO PEDAGÓGICA?
Authors: Domingos Silvio Duarte , Chamon Edna Maria Querido de Oliveira
Published: December 2023

Esta pesquisa teve como objetivo investigar as representações sociais que professores da graduação em Pedagogia constroem sobre inovação pedagógica. Para tanto, foi feita uma pesquisa qualitativa, alinhada à Teoria das Representações Sociais (MOSCOVICI, 2012), que contou com a participação de 23 docentes de Pedagogia. Para a coleta dos dados, foram feitas entrevistas semiestruturadas, que foram analisadas segundo a Análise de Conteúdo (BARDIN, 2011). Os resultados indicam que as representações se objetivam em “tecnologias”, “metodologias ativas” e “melhoria pedagógica” e se ancoram no quadro histórico da Educação Brasileira.
Detailed investigation and analysis of the dynamic evolutionary process of rainstorm debris flows in mountain settlements: a case study of Xiangbizui Gully
Authors: Cai Jiajun , Huang Wenjie , Yang Quanzhong
Published: December 2023

Short-term heavy rainfall often causes large-scale rainstorm debris flows in mountainous areas of Southwest China. Aiming to investigate the accumulation and movement of potential source material for the formation of debris flow hazards under extreme short-term heavy rainfall, this paper takes the Xiangbizui debris flow gully, Southwest China, as a case study. A detailed field engineering and geological investigation was carried out on the valley characteristics, formation conditions, provenance types, distribution range, loose solid material reserves that can be transformed into debris flows, and characteristics showing the variation in the grain size of the accumulated solids along the gully to further explore the characteristics of rainstorm-induced debris flow movement. The dynamic processes of debris flow movement and accumulation are numerically simulated to analyze the maximum velocity, accumulation height, range of influence, and evolutionary process based on the theory of continuous media of the approximate Voellmy solution and a high-precision three-dimensional model. The results indicated that rainstorms and steep terrain are the main factors stimulating debris flows. The amount of loose solid material in the channel is approximately 1550.61 × 104 m3, and the dynamic material reserves are approximately 396.41 × 104 m3. The maximum flow depth and velocity are approximately 3.5 m/s and 13 m/s, respectively, which mainly occur in the upper and middle reaches of the channel and in the accumulation fan at the outlet of the channel. The evolutionary process of the debris flow includes four stages: a 0–1,500 m initial acceleration stage, a 1,500–2,200 m fast forward movement stage, a 2,200–3,400 m acceleration stage in the middle and lower reaches, and a 3,400–4,300 m deceleration and end of accumulation stage. The research findings can provide a scientific basis and strong support for risk assessment and avoidance, as well as prevention and control of debris flows in mountainous areas with severe climate change.
Tectonic movements of the Yanshan-Himalayan period in the northern Longmenshan and their impact on tight gas accumulation of the Shaximiao formation in the Qiulin structure, China
Authors: Yang Yuanyu , Li Xucheng , Wang Zeqing , Yang Wenbo
Published: December 2023

The Jurassic strata constitute a focal area for recent exploration and development of tight gas reservoirs in the western Sichuan Basin. This study investigates the Jurassic Shaximiao Formation in the northern Longmenshan in the Western Sichuan basin, focusing on tight gas reservoirs. The research integrates core and outcrop observations, seismic interpretations, and burial history analyses to understand hydrocarbon source rocks, sedimentation, reservoir characteristics, and structural characteristics. The impact of Yanshan-Himalayan tectonic movements on tight gas reservoir accumulation in the Shaximiao Formation is dissected, primarily around the Qiulin structure. The Western Sichuan Depression basin’s formation is influenced by gravitational gliding tectonics, which can be classified into the ‘Three Zones and One Belt,’ with Longmenshan in the frontal belt. Burial history analysis reveals distinct processes in the foreland belt and the depression basin. In the Qiulin area, gas reservoirs in the Shaximiao Formation are mainly charged by source rocks from the Xujiahe Formation. Tectonic movements play a significant role in creating favorable reservoirs and conditions for hydrocarbon migration and preservation. Natural gas accumulation is primarily controlled by fault connectivity to hydrocarbon sources and effective reservoir thickness. Gravitational sliding tectonics have shaped a fluvial-lacustrine environment for the Shaximiao Formation, with fluvial sand bodies acting as favorable reservoir zones. Small-scale normal faults formed by tectonic movements serve as conduits for natural gas migration. The research findings are of significant guidance for the exploration and development of tight oil and gas resources in western Sichuan basin.