bluuebunny/crossref_metadata_2025 huggingface dataset:
Parasitoid Wasps of Green Lacewing, Chrysoperla carnea in Cotton Fields in Hama Governorate, Syria: New Records and Some Biological Aspects
Authors:   General Authority of Scientific Agricultural Research, Hama Research Center, Hama, Syria, Nabhan Mounir , Shiekh Khamis Ziad ,   Plant Protection Department, Faculty of Agriculture, El-Baath University, Homs, Syria;, Hawis Baraah ,   Plant Protection Department, Faculty of Agriculture, El-Baath University, Homs, Syria; & Directorate of Agriculture and Agrarian Reform, Hama, Syria
Published: October 2023

Nabhan, M., Z.Sh. Khamis and B. Hawis. 2023. Parasitoid Wasps of Green Lacewing, Chrysoperla carnea in Cotton Fields in Hama Governorate, Syria: New Records and Some Biological Aspects. Arab Journal of Plant Protection, 41(3): 306-313. https://doi.org/10.22268/AJPP-41.3.306313 This study aimed to identify parasitoid species of Chrysoperla carnea stages, and to evaluate their effect on predator’s population in the field. Three hymenopteran parasitoid species of this predator were collected and identified. Telenomus acrobates Giard (Hymenoptera: Scelionidae) was found to parasitize the eggs, and was previously recorded in northern Syria. Two other species parasitized the larva-pupa stage of the predator, and are recorded for the first time in Syria in this study. The first species is Baryscapus chrysopae (Crawford, 1915) (Hymenoptera: Eulophidae), which showed a parasitism rate of 23.08% and 28.75% of the total collected eggs in 2017 and 2018 seasons, respectively, and 2-14 parasitoids individuals (males and females) emerged from each pupa. The second species was Perilampus chrysopae (Crawford, 1914) (Hymenoptera, Perilampidae), which showed a parasitism rate of 5.13% and 23.81% of the total larvae collected in the two seasons, respectively, and one parasitoid individual (male or female) emerged from each pupa. Keywords: Chrysoperla carnea, Baryscapus chrysopae, Perilampus chrysopa, Telenomus acrobates, new record, Syria
Pathogenicity of the Fungus Beauveria bassiana and Cladosporium sp. on Different Life Stages of the Two Spotted Spider Mite, Tetranychus urticae Koch Under Laboratory Conditions
Authors:   Insect Laboratory, General Commission of Agricultural Scientific Research, Lattakia Research Center, Syria, Shaabow Alissar , Haj Hassan Amal ,   Insect Laboratory, General Commission of Agricultural Scientific Research, Lattakia Research Center, Syria
Published: October 2023

Shaabow, A. and A. Haj Hassan. 2023. Pathogenicity of the Fungus Beauveria bassiana and Cladosporium sp. on Different Life Stages of the Two Spotted Spider Mite, Tetranychus urticae Koch Under Laboratory Conditions. Arab Journal of Plant Protection, 41(3): 314-320. https://doi.org/10.22268/AJPP-41.3.314320 This study was carried out in the entomology laboratory of the Agricultural Scientific Research Center in Lattakia, Syria, to evaluate and compare the effect of local isolates of the entomopathogenic fungus Beauveria bassiana and two isolates of the fungus Cladosporium spp. on different life stages of the two-spotted spider mite Tetranychus urticae during October 2021.Conidial suspension for each fungal isolate were applied at a concentration of 1×107 conidia/ml, on the different stages of mites (adults, nymphs, eggs), using the direct spraying method. The effects of each isolate were significantly different between stages. The results obtained showed that the most affected stage was the adults stage, with a death rate of 100% when treated with B. bassiana isolate, whereas it reached 72.5 and 58.5% when the two isolates of Cladosporium sp. were used. The egg stage was less sensitive to infection with fungi, where the death rate reached 59% for one of the two isolates of Cladosporium sp., 45.13% for the second isolate and 38.25% for the B. bassiana isolate. The half lethal time (LT50) was 3.82 days for the B. bassiana isolate on the adults stage, whereas isolate 2 of Cladosporium spp. was more effective on nymph and egg stages, with LT50 reached 7.77 and 8.68 days, respectively. Keywords: Tetranychus urticae, biological control, Beauveria bassiana, Cladosporium spp
Etika Pelayanan dalam Menghadapi Karakteristik Tamu di Departemen Front Office
Authors: Bovier Emira Inez Putri , Nova Muhamad
Published: October 2023

Etika Pelayanan dalam menghadapi berbagai karakteristik tamu sangatlah penting untuk memberikan service yang maksimal. Penelitian ini bertujuan untuk mengidentifikasi Etika Pelayanan dalam menghadapi karakteristik tamu yang berbeda beda khususnya di Front Office Department Hotel Four Points Kuta. Penelitian ini menggunakan penelitian kualitatif. Dalam mengumpulkan data penelitian ini menggunakan metode observasi dan wawancara, dalam penelitian ini melibatkan Front Office Manager serta Leader Guest Service Center dari Hotel Four Points Kuta. Penelitian ini menggunakan 3 tahap dalam menganalisis data yaitu reduksi data, penyajian data dan menarik kesimpulan. Jadi dapat disimpulkan bahwa Etika Pelayanan memegang peran penting dalam membangun positive image bagi sebuah hotel. Semakin baik pelayanan yang diberikan oleh hotel tersebut, semakin besar pula positive image yang didapat dan dampak positive lainnya untuk kemajuan hotel tersebut. Karena memberikan pelayanan dan etika yang tepat serta mengesankan pada tamu yang datang akan dijadikan pengalaman mengesankan dan pastinya akan menjadi repeater guest ataupun member etika tanpa pelayanan tidak akan menghasilkan service yang maksimal begitu juga pelayanan tanpa etika tidak akan menghasilkan service yang maksimal.
 
Service ethic in dealing with various guest characteristics is very important to provide maximum service. This study aims to identify service ethics in dealing with different guest characteristics, especially in the front office department of the Four Points Hotel Kuta. This research uses qualitative research. This research used observation and interview methods to collect data. This study involved the front office manager and the guest service center leader from the Four Points Kuta Hotel. This study uses 3 stages in analyzing data, namely data reduction, data presentation, and drawing conclusions. As a result, it is possible to conclude that service ethics play an important role in establishing a positive image for a hotel. The better the service provided by the hotel, the greater the positive image obtained and other positive impacts on the progress of the hotel. Because providing the right and impressive service and ethics to guests who come will be a memorable experience and they will certainly become repeat guests or hotel members. Service without ethics will not produce maximum service.
Informatization of health care system in the Republic of Buryatia: problems and prospects
Authors:   Buryat Scientific Center the Siberian branch of the Russian Academy of Sciences, E. Yu. Bashkueva
Published: October 2023

The article presents analysis of problems and prospects of development of the health informatization in the Republic of Buryatia based on the results of the expert survey and SWOT-analysis. The aim of this study is to determine the state and problems of informatization of the health care system of the Republic of Buryatia on the basis of expert assessments and SWOT-analysis and to give an objective assessment of this process. The objectives of the study included following actions: to identify the achievements of informatization of healthcare in the Republic of Buryatia, including during the COVID-19 pandemic; to analyze the problems of informatization of healthcare in the Republic of Buryatia; to conduct a SWOT analysis of informatization of healthcare in the region; to develop scientific and practical recommendations for the development of informatization of regional healthcare, taking into account advanced world and Russian experience. As a result of comprehensive analysis, the problems and trends of informatization of healthcare in the region have been identified; the necessity of developing state support measures to attract IT specialists to the regional healthcare is substantiated; a SWOT analysis of informatization of the regional healthcare is performed, its strengths and weaknesses, opportunities and threats are identified. The author suggests promising directions for the development of health informatization in the region and specific scientific and practical recommendations.
Quantification of Chemotherapy Drug Wastage and incurred financial loss in Paediatric Cancer Care: a Cross-sectional Study at a Tertiary Care Public Hospital in India
Authors: Ghate Shweta , Patil Swati , Kadhe Neha , Fulsoundar Rutuja , Pawar Sudhir
Published: October 2023

Aim:The evolving chemotherapy landscape continually introduces effective
agents, but escalating costs call for an evaluation of drug wastage and
financial consequences to enhance resource utilization. This study seeks
to estimate chemotherapy drug wastage and its economic loss in
paediatric cancer care. Methods: In this cross-sectional study of
paediatric cancer patients receiving parenteral chemotherapy, we
evaluated both the drug used and wasted during each administration. The
monetary value of drug loss was calculated using the formula: Cost =
Proportion of drug wasted X Cost of drug vial. Result: 100 paediatric
cancer patients who received 140 parenteral drug administrations of 22
chemotherapy drugs were studied. Wastage amounted to 19.61% of the
procured drugs in varying proportions. The total estimated cost of
chemotherapy stood at 110,143.1 INR (1,328.7 USD), with cost wastage
accounting for 31,929.95 INR (385.19 USD), equivalent to 28.98% of the
total expenditure. Notably, doxorubicin (37.4%) exhibited the highest
drug wastage, followed by cytarabine (35%) and l-asparaginase (26.9%),
primarily prescribed for acute lymphocytic leukaemia. Cytarabine
resulted in the highest financial loss. Dose rounding occurred in 22
cases (15.71%), while vial sharing was observed in only 5 cases
(3.57%) during drug administrations. Methotrexate, doxorubicin, and
cytarabine doses never matched available vial sizes. Conclusions: In
resource-limited healthcare settings, implementing centre-specific
measures like vial sharing and drug categorization can reduce drug
wastage and financial losses. Evaluating the viability of optimizing
vial sizes and producing multidose vials is essential.
Identification of environment-insensitive genes for oil content by a combination of transcriptome and genome-wide association analysis in Brassica napus
Authors: Qian Lunwen , Yao Min , He Dan , Li Wen , Xiong Xinghua , He Xin , Liu Zhongsong , Guan Chunyun
Published: October 2023

Seed oil content is an important agricultural trait in rapeseed
breeding, which is controlled by multiple genes and influenced by
environmental factors. In this study, we used transcriptome data from
inbred lines with higher and lower oil contents at 35 days after
pollination (DAP) to investigate environment-insensitive genes that
exhibiting stable expression across three different environments.
Consequently, a total of 405 environment-insensitive differentially
expressed genes (DEGs) were identified, including 25 involved in
lipid/fatty acid metabolism and 14 transcription factors. Among these
genes, BnBZIP10-A09, BnaMYB61-A06, BnAPA1-A08,
BnPAS2-A10, BnLCAT3-C05 and BnKASIII-C09 were
located in previous reported confidence intervals and also found to
exhibit significant associations with oil content in multiple different
environments by GWAS of 50 re-sequenced Chinese semi-winter rapeseed
accessions. Otherwise, we revealed the presence of additive effects
among BnBZIP10-A09, BnKASIII-C09, and BnAPA1-A08,
resulting in a significant increase in seed oil content. Meanwhile,
co-expression network analysis revealed that most of these
environment-insensitive DEGs are interconnected either directly or
indirectly, thereby forming a molecular network implicated in the
potential regulation of seed oil accumulation and stability. These
results are important for us to further improve oil content accumulation
and stability in rapeseed.
Formulation of The Theory of Critical Distance For Fatigue Characteristics in Concrete Incorporating Various Water-Cement Ratios: Unified Relationship For Static And Fatigue Properties (Part A)
Authors: Shazwan Ahmad Shah Mohamad , Umar Sarehati , Abdullah Shahrum , Ahmad Beng Hong , Tamin Mohd Nasir , Jay Kim Jang-Ho , Nordin Yahaya , Norhazilan Md. Noor
Published: October 2023

The research into fatigue fracture formulations for the Theory of
Critical Distances (TCD) in concrete is advancing, with a focus on
reducing the occurrence of fatigue failures in concrete structures.
Despite design safety factors, concrete fatigue failures persist, and
the associated fatigue tests are resource intensive. While TCD is known
for its accuracy, it exhibits instability concerning variations in
water-cement ratios in concrete mixes. The absence of standardized
procedures further complicates fatigue testing, hindering research
progress. This paper proposes a unified relationship between static and
fatigue properties, streamlining fatigue characterizations through less
laborious static tests. This research paves the way for Part B, which
explores mathematical enhancements to this formulation. Together, Parts
A and B aim to bridge knowledge gaps, offering a foundation for safer
and more efficient concrete structures.
Preview controller design for constrained discrete-time systems with time-varying
Authors: Li Li , Zhang Yaofeng , Ye Hui
Published: October 2023

In this work, the problem of preview saturated control (PSC) for
constrained discrete-time delayed systems (CD-TDS) was investigated.
First, using an input–output method, a discrete-time system with
time-varying delays was formally eliminated, and a discrete-time system
with constant time delay was obtained. Then, an augmented error system
(AES) was constructed through an auxiliary signal related to state
variables, which changed the problem of PSC transform into a problem of
robust stability for the interconnected subsystem. Afterward, using the
Lyapunov function and linear matrix inequality (LMI) technique,
sufficient conditions for the robust stability of the closed-loop system
and the design of the PSC laws were given. Finally, numerical
simulations were performed, and they demonstrated the validity of the
results presented in this paper.
Persistence of anti-spike antibody in samples from 6-month infants correlates with anti-S IgG placental transfer ratio in a Brazilian Cohort
Authors: Silva Maria Francilene Souza , Cavalcante Letícia Régia Lima , Lós Deniele Bezerra , Fiorenza Natália Gindri , Kehdi Renata Castro , Viana Marylane da Silva , Leite Isabel Bessa , Carvalho Francisco Herlânio Costa , Vasconcelos Germana Silva , Miyajima Fabio , Miyajima Veridiana , Fonseca Marcela Helena Gambim , Russo Remo Castro , S Danielle Macedo
Published: October 2023

The precise effects of infection and maternal vaccination during
pregnancy on the fetus remain uncertain. Therefore, this study aims to
investigate the immunological responses triggered by SARS-CoV-2 exposure
or vaccination in pregnant women. However, we also evaluated the
vertical antibody transmission and the persistence of immunity in
infants up to six months post-birth. The study recruited pregnant women
admitted for labor and delivery in Fortaleza, Brazil, between January
2021 and March 2022. Participants aged 18 or older with flu-like
symptoms were included. Nasopharyngeal swabs and blood samples were
collected for COVID-19 testing and antibody detection for the viral
Nucleocapsid (N) and Spike (S) of SARS-CoV-2. Participants were
categorized as Unvaccinated or Vaccinated, and further divided based on
PCR test results. Blood or plasma samples were collected at birth and
from infants at six months postpartum. We included 76 mother-infant
dyads, 11 in the unvaccinated/PCR-/IgG+, 39 in the unvaccinated/PCR+, 20
in the vaccinated/PCR- and 6 in the vaccinated/PCR+. Analysis of
maternal serological profiles showed no significant differences in
anti-N IgG levels between unvaccinated and vaccinated groups. However,
anti-S IgG titers were significantly higher in vaccinated mothers. The
ratio of anti-S IgG antibody transfer from vaccinated mothers to infants
was notably higher, especially in the Unvaccinated/PCR+ group compared
to the Vaccinated/PCR- group. Furthermore, infants born to vaccinated
mothers maintained seroconversion at six months, while those born to
unvaccinated mothers did not. Maternal vaccination, particularly during
the second trimester, results in a significantly higher transplacental
transfer ratio. This leads to elevated anti-S IgG antibody levels in
cord blood and infants at six months of age. The study emphasizes the
importance of vaccination protocols in optimizing antibody transfer and
persistence.
Pengaruh Online Customer Review dan Price Consciousness terhadap Keputusan Pembelian pada Layanan Gofood melalui Aplikasi Gojek dengan Selera sebagai Variabel Mediasi
Authors: Ni Luh Evi Maharani Ni luh Evi Maharani , Yulianthini Ni Nyoman
Published: October 2023

This study aims to test online customer review and price consciousness of tastes, test online customer review and price consciousness of purchasing decisions, test tastes of purchasing decisions and test online customer review and price consciousness of purchasing decisions with tastes as a mediating variable. The subjects of this study are people who live in Ubud District, Gianyar Regency who are users of GoFood services on the Gojek application while the objects of this study are online customer review, price consciousness, tastes and purchasing decisions. The research design used is causal quantitative research. The data collection technique in this study was using a questionnaire and the data was then analyzed using path analysis. The results showed that (1) online customer review have a significant effect on tastes in GoFood services through the Gojek application, (2) price consciousness has a significant effect on tastes in GoFood services through the Gojek application, (3) tastes have a significant effect on purchasing decisions on GoFood services through Gojek application, (4) online customer review have no effect on purchasing decisions on GoFood services through the Gojek application, (5) price consciousness has no effect on purchase decisions on GoFood services through the Gojek application, (6) tastes do not mediate the relationship between online customer review of purchasing decisions on GoFood services through the Gojek application, (7) tastes mediate the relationship between price consciousness and purchase decisions on GoFood services through the Gojek application.
Pengaruh Inflasi, Suku Bunga dan Nilai Tukar terhadap Harga Saham Perusahaan Subsektor Properti dan Real Estate di Masa Pandemi Covid-19
Authors: Ketut Suciantini  , Cipta Wayan
Published: October 2023

The researchers conducted research activities with the aim of testing the influence exerted by inflation, interest rates and exchange rates on stock prices during the Covid-19 pandemic. The researchers used research subjects in the form of companies engaged in the property subsector and engaged in real estate which were successful in this case being listed on the Indonesian Stock Exchange. The number of samples used reached 34 companies. Data was successfully collected through document recording and then carried out the stages of multiple linear regression analysis. The results of the research show that 1) Inflation has a positive and significant effect on stock prices in companies engaged in the property and real estate subsector, 2) Interest rates have a negative and insignificant effect on stock prices in companies that engaged in the property and real estate sub-sector, 3) The exchange rate has a negative and significant effect on the stock price of companies engaged in the property and real estate sub-sector. Taken together, inflation, interest rates and exchange rates have a significant influence on stock prices in companies engaged in the property and real estate subsector during the Covid-19 pandemic. The acquisition of the R square value by being able to reach 0.007 means that the dependent variable is the stock price (Y) which is influenced by the independent variables inflation, interest rates and exchange rates by being able to reach 0.7% while the results reach 99.3%. has succeeded in obtaining the influence of external factors from this research activity.
Determinasi Pengindaran Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
Authors: Kadek Erna Agustini  , I Nengah Suarmanayasa
Published: October 2023

The effect of tax avoidance on profitability, leverage, and growth is investigated for companies in the mining industry listed on the Indonesian Stock Exchange. This study utilizes information obtained from the annual financial reports of the Indonesia Stock Exchange.  Purposive sampling is the method chosen as a sampling method with the data collected as secondary data. Data were analyzed with the help of multiple linear regression. The output of this study found that (1) tax avoidance was significantly affected by profitability, leverage, and firm size all at the same time. (2) There was a favorable and statistically significant relationship between income and the degree of tax avoidance. (3) Leverage had a substantial and beneficial effect on the amount of tax avoidance. (4) The size of the business had a notable and positive effect on the amount of tax avoidance
Pengaruh Literasi Keuangan dan Persepsi Manfaat Terhadap Minat Penggunaan E-Wallet Mahasiswa Prodi S1 Manajemen Universitas Pendidikan Ganesha
Authors: Widyasanti Ida Ayu Hita , Suarmanayasa I Nengah
Published: October 2023

This study aims to examine the effect of financial literacy and perceived benefits on the intention to use e-wallets. The research method used in this study is a causal quantitative research method. The population in this study were students of Management Study Program, Ganesha University of Education. The sampling method in this study was purposive sampling. The data for this study were collected using a questionnaire distributed online via the Google form which was then processed by testing multiple linear regression analysis. The results of the study show that (1) financial literacy and perceived benefits simultaneously have a significant effect on the interest in using e-wallets, (2) financial literacy and perceived benefits partially have a positive and significant effect on the interest in using e-wallets for undergraduate students of University Management Study Program Ganesha Education
Pengembangan Lembar Kerja Peserta Didik (LKPD) Berbasis Profil Pelajar Pancasila dalam Mata Pelajaran Ekonomi di SMA N 1 Singaraja
Authors: Pratiwi Ni Luh Putu Ayu Desy , Luh Indrayani
Published: October 2023

This development research was carried out to develop Student Worksheets (LKPD) based on Profil Pelajar Pancasila in accordance with students needs in economics learning. The aimed of this study was to determine the design, validity, and feasibility of LKPD based on Profil Pelajar Pancasila in Economics at SMAN 1 Singaraja. Learning material experts, learning media experts, and class XII students as test subjects. 4D Models (define, design, develop, disseminate) as the development model used. Data were collected using questionnaires (validation sheets and student responses), observations and unstructured interviews. Data were analyzed using quantitative and qualitative descriptive analysis.  The results obtained are products in the form of LKPD, including the results of: (a) design description with stages of define, design, develop, disseminate; (b) LKPD based on the Profil Pelajar Pancasila is declared feasible in accordance with the validity test results from material experts with a value of 95% and from media experts with a value of 97%; (c) LKPD based on the Pancasila Student Profile was declared feasible with a score of 89% from trials with small groups. Thus, LKPD based on the Profil Pelajar Pancasila is suitable for use in the learning process.
Analisis Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sektor Pertanian (Studi Empiris pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2020)
Authors: Labbaika Filan Agyata  , Julianto I Putu
Published: October 2023

Penelitian ini memiliki tujuan guna mendapati dan menganalisis perbedaan kinerja keuangan entitas sektor pertanian yang tercatat pada Bursa Efek Indonesia (BEI) sebelum dan selama pandemi Covid-19. Teknik dokumentasi pada data sekunder berupa akumulasi laporan keuangan tahunan entitas sektor pertanian periode 2019-2020.  Metode purposive sampling digunakan dengan perolehan 48 sampel yang diolah menggunkan uji paired sample t-test dan uji wilcoxon. Diperoleh nilai keseluruhan indikator rasio lancar, rasio kas, debt to equity ratio, perputaran aset dan indikator return on asset diatas 0,05 dari ketentuan kriteria asymp. sig dan sig (2-tailed). Mendapati hasil tiada kevariasian yang signifikan pada setiap indikator yang mengindikasikan tiada perbedaan kinerja keuangan entitas sektor pertanian sebelum dan selama pandemi Covid-19.
Kata Kunci: Kinerja Keuangan, Analisis Rasio Keuangan, Sektor Pertanian, Pandemi Covid-19
Analisis Fundamental Terhadap Return Saham Perusahaan Subsektor Properti dan Realestate Yang Terdaftar Di Bursa Efek Indonesia
Authors: Budi  , Yuniarta Gede Adi
Published: October 2023

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Earning Per Share  (EPS), Current Ratio (CR), Debt To Equity Ratio (DER), Return On Asset (ROA), baik secara parsial maupun secara simultan terhadap Return Saham. Penelitian dilakukan pada perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 dengan menggunakan periode per tahun. Sampel yang digunakan dalam penelitian ini berjumlah 16  perusahaan Properti dan Real Estate yang listing di Bursa Efek Indonesia periode 2018-2020, dimana pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dan pengujian hipotesis menggunakan uji-t dengan tingkat signifikansi sebesar 5%. Berdasarkan hasil olah data menunjukkan bahwa secara parsial Earning Per Share (EPS) dan Debt to Equity Ratio (DER) berpengaruh positif tidak signifikan sedangkan Current Ratio (CR) dan Return On Asset (ROA) berpengaruh negative tidak signifikan terhadap return saham.
Pengaruh Kredit Perbankan, Kepatuhan Wajib Pajak, dan Kualitas Laporan Keuangan Terhadap penerapan SAK EMKM pada UMKM di Kabupaten Buleleng
Authors: Damayanti Ni Putu Diah , Purnamawati I Gusti Ayu
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh kredit perbankan, kepatuhan wajib pajak, dan kualitas laporan keuangan terhadap penerapan SAK EMKM pada UMKM di Kabupaten Buleleng. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh dari hasil penyebaran kuesioner menggunakan bantuan google form, kemudian diukur dengan menggunakan skala likert. Penelitian ini dilakukan pada pelaku UMKM yang ada di Kabupaten Buleleng, yang sudah menerapkan SAK EMKM sebagai dasar pencatatan laporan keuangan pada usaha mereka. Penelitian ini menggunakan sampel sebanyak 110 responden yang diambil menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan analisis linear berganda dengan bantuan SPSS. Hasil penelitian ini menunjukkan variabel kredit perbankan, kepatuhan wajib pajak, dan kualitas laporan keuangan berpengaruh positif dan signifikan terhadap penerapan SAK EMKM pada UMKM di Kabupaten Buleleng. Jadi dapat disimpulkan bahwa kredit perbankan menjadi faktor pendorong untuk menerapkan SAK EMKM demi kemudahan mendapatkan pinjaman. Adanya pajak terhutang yang dibebankan kepada pelaku UMKM atas usaha mereka juga menjadi faktor  diterapkannya SAK EMKM untuk melakukan perhitungan dan pemotongan pajak yang dibebankan. Faktor yang terakhir adalah kualitas laporan keuangan, keputusan bisnis (finansial) yang tepat bergantung laporan keuangan yang dibuat sesuai standar akuntansi sehingga menciptakan laporan keuangan yang berkualitas.
Tingkat Kesehatan Koperasi Dari Aspek Permodalan, Likuiditas , dan Rentabilitas Pada KSP Sanjiwani
Authors: Putri Komang Nilam Pramesti Artana , Pasek Gede Widiadnyana
Published: October 2023

Penelitian ini dilakukan pada Koperasi Simpan Pinjam Sanjiwani yang bertujuan untuk mengetahui Tingkat Kesehatan Koperasi Dari Aspek Permodalan, Likuiditas, dan Rentabilitas pada periode Tahun 2018-2021 berdasarkan peraturan deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, Nomor: 06/Per/Dep.6/IV/2016. Untuk mengelola data yang dikumpulkan, metode deskriptif  kuantitatif digunakan. Metode ini dilakukan dengan mendeskripsikan hasil penelitian berupa angka agar nantinya peneliti dapat menarik kesimpulan penelitian.  Data data yang diperoleh dari penelitian ini bersumber dari laporan laba rugi koperasi, laporan neraca, gambaran umum koperasi serta struktur organisasi dan  sejarah berdiri koperasi. 

Keywords: Tingkat Kesehatan, Permodalan, Likuiditas,  Rentabilitas
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan LQ45 (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021)
Authors: Komang Nayantara Arya Dinatha  , Nyoman Ari Surya Darmawan
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sustainability report kinerja ekonomi, kinerja lingkungan, dan kinerja sosial terhadap kinerja keuangan. Penelitian ini menggunakan bentuk pendekatan kuantitatif. Penelitian ini dilakukan di Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan yang pernah termasuk dalam indeks LQ45 di BEI pada periode 2017-2021 yakni sebanyak 67 perusahaan. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling, sampel diperoleh sebanyak 16 perusahaaan dalam 5 tahun penelitian sehingga jumlah sampel penelitian ini yaitu sebanyak 80 sampel. Data penelitian ini merupakan data sekunder yang diperoleh menggunakan metode dokumentasi. Data tersebut kemudian diolah dengan analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian menyatakan bahwa pengungkapan sustainability report; kinerja ekonomi memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan perusahaan, kinerja lingkungan memiliki pengaruh negatif signifikan terhadap kinerja keuangan perusahaan, kinerja sosial memiliki pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan.
Pengaruh Modal Usaha, Penggunaan Informasi Akuntansi, Karakteristik Wirausaha dan Pemanfaatan Teknologi Informasi Terhadap Keberhasilan UMKM Pada Masa Pemulihan Ekonomi (Studi Kasus Pada UMKM di Kecamatan Buleleng)
Authors: I Kadek Aldi Parera Putra  , Ni Luh Gede Erni Sulindawati
Published: October 2023

Kajian ini bertujuan untuk menguji pengaruh modal usaha, penggunaan informasi akuntansi, karakteristik wirausaha dan pemanfaatan teknologi informasi terhadap keberhasilan UMKM di Kecamatan Buleleng. Desain penelitian ini ialah kuantitatif kausal. Populasi pada kajian ini sebanyak 565 UMKM dengan banyaknya responden sejumlah 85 responden. Sampel ditentukan dengan metode purposive sampling. Metode pengumpulan data dilaksanakan melalui penyebaran kuesioner. Data dianalisis dengan metode regresi linier berganda. Hasil penelitian ini menghasilkan bahwa ada pengaruh secara positif dan signifikan dari modal usaha, penggunaan informasi akuntansi, karakteristik wirausaha dan pemanfaatan teknologi informasi terhadap keberhasilan UMKM di Kecamatan Buleleng.
Pengaruh Tata Kelola LPD, Pengendalian Internal, dan Integritas Karyawan Terhadap Pencegahan Fraud pada LPD Se-Kabupaten Buleleng
Authors: Ni Komang Irma Puspita  , Adiputra I Made Pradana
Published: October 2023

Tujuan dari penelitian ini adalah untuk menguji secara empiris mengenai pengaruh tata kelola LPD, pengendalian internal, dan integritas karyawan terhadap pencegahan fraud pada LPD se-Kabupaten Buleleng. Penelitian ini menggunakan LPD yang beroperasi aktif di Kabupaten Buleleng sebagai subjek penelitian. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis linier berganda serta pengujian hipotesis dengan bantuan program SPSS. Teknik penentuan sampel menggunakan metode Purposive Sampling dengan kriteria (1) LPD yang masih aktif beroperasi di Kabupaten Buleleng; (2) Memiliki jumlah aset atau aktiva ≥10.000.000.000; dan (3) Terkategori sebagai LPD sehat dan cukup sehat. Berdasarkan kriteria tersebut diperoleh sebanyak 32 LPD sebagai responden penelitian. Hasil yang didapat dari penelitian ini menunjukkan bahwa (1) Tata kelola LPD berpengaruh positif dan signifikan terhadap pencegahan fraud pada LPD se-Kabupaten Buleleng, (2) Pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan fraud pada LPD se-Kabupaten Buleleng, dan (3) Integritas karyawan berpengaruh positif dan signifikan terhadap pencegahan fraud pada LPD se-Kabupaten Buleleng.

Kata kunci: Tata kelola LPD, Pengendalian internal, integritas karyawan, pencegahan fraud, kinerja LPD.
Pengaruh Pemahaman Akuntansi, Fungsi Pengawasan, Good Corporate Governance, dan Tekanan Eksternal terhadap Kualitas Laporan Keuangan pada LPD se- Kota Denpasar
Authors: Sanita Hermayani  , Dewi Ni Wayan Yulianita
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, fungsi pengawasan, good corporate governance dan tekanan eksternal terhadap kualitas laporan keuangan pada LPD se-Kota Denpasar. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur menggunakan skala likert. Populasi dalam penelitian ini adalah seluruh LPD yang berada di Kota Denpasar. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan menggunakan sampel sejumlah 34 LPD dengan jumlah responden sebanyak 136 orang. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa : (1) pemahaman akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (2) fungsi pengawasan berpengaruh positif signifikan terhadap kualitas laporan keuangan, (3) good corporate governance berpengaruh positif signifikan terhadap kualitas laporan keuangan, dan (4) tekanan eksternal berpengaruh positif signifikan terhadap kualitas laporan keuangan.

Kata Kunci : pemahaman akuntansi, fungsi pengawasan, good corporate governance, tekanan eksternal, dan kualitas laporan keuangan.
Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Keuangan Terhadap Public Trust
Authors: Galingging Yunika Debora , Darmawan Nyoman Ari Surya
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan transparansi pengelolaan keuangan terhadap kepercayaan publik pada jemaat HKBP Cendana Nauli. Penelitian ini menggunakan desain penelitian kuantitatif kausal dan dicari seberapa besar pengaruh variabel independen dan variabel dependen. Populasi penelitian ini adalah jemaat HKBP Cendana Nauli dengan teknik penentuan sampel menggunakan teknik purposive sampling. Sumber data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan menggunakan teknik angket. Analisis data yang digunakan pada penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis dengan menggunakan SPSS V.20. Hasil penelitian menunjukan bahwa (1) Akuntabilitas berpengaruh positif signifikan terhadap kepercayaan jemaat HKBP Cendana Nauli, (2) Transparansi berpengaruh positif signifikan terhadap kepercayaan jemaat HKBP Cendana Nauli dan (3) Akuntabilitas dan transparansi secara simultan berpengaruh positif signifikan terhadap kepercayaan jemaat HKBP Cendana Nauli.
Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia)
Authors: Pramesti Komang Dinda , Wahyuni Made Arie
Published: October 2023

Penelitian ini adalah penelitian yang dilakuan untuk mengetahui pengaruh penerapan green accounting dan material flow cost accounting terhadap corporate sustainability pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini termasuk penelitian kuantitatif, dengan jumlah sampel perusahaan sebanyak 6 perusahaan , tahun observasi 6 hingga jumlah observasi penelitian 36 sampel perusahaan. Teknik analisis data yang digunakan adalah Teknik Non Propability Sampling. Menggunakan SPSS 25 sebagai analisis data. Hasil menunjukkan bahwa green accounting dan material flow cost accounting berpengaruh positif terhadap corporate sustainability.

Kata kunci: Green Accounting, Material Flow Cost Accounting, Corporate Sustainability
Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak Orang Pribadi (WPOP) Dengan E-Filling Sebagai Variabel Moderasi
Authors: Safitri Eka , Jaeni
Published: October 2023

Penelitian ini bertujuan untuk mengetahui peran pengaruh transparansi fiskus dan trust terhadap kepatuhan wajib pajak orang pribadi dengan memoderasi penerapan e-filling. Metode pengambilan sampel random digunakan dalam penelitian ini. Rumus sloving digunakan untuk menentukan jumlah sampel, dan 100 responden dihasilkan. Program SPSS versi 29 digunakan dalam analisis penelitian ini. Teknik pengambilan sampel menggunakan teknik random sampling. Berdasarkan hasil penelitian, transparansi fiskus dan trust secara persial bersama-sama berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Dari hasil moderasi e-filling yang memoderasi transparansi fiskus dan trust terhadap kepatuhan wajib pajak orang pribadi secara persial bersama-sama tidak mempu mendorong transparansi fiksus dan trust terhadap kepatuhan wajib pajak orang pribadi.

 

Kata kunci : kepatuhan wajib pajak, transparansi, trust dan e-filling
Pengaruh Media Sosial dan Efikasi Diri terhadap Perilaku Konsumsi Siswa SMAN 3 Palangka Raya
Authors: Rozikin Achmad Zainul , Suyati Endang Sri
Published: October 2023

Consumption behavior of students can be influenced by internal factors and external factors. There are several internal factors, one of which is self-efficacy, while external factors include the intensity of social media use. The purpose of this study was to determine how much influence self-efficacy and intensity of social media use on the consumption behavior of SMAN 3 Palangka Raya students. Data for the three variables (self-efficacy, intensity of use of social media, and consumption behavior) were obtained by distributing questionnaires to students of SMAN 3 Palangka Raya. The population of this study was 1635 students, while the sample was 509 students. Sampling technique using random sampling technique method. The results of this study indicate that consumption behavior can be influenced by self-efficacy and the intensity of using social media partially or simultaneously. The results also show that the contribution of the intensity of social media use is greater than self-efficacy
Persepsi Siswa terhadap Pembelajaran Daring (Studi Kasus pada Siswa Kelas X SMA Negeri 2 Bondowoso)
Authors: Sari Serly Puspita , Widodo Joko , Tiara Tiara
Published: October 2023

This study aims to determine student perceptions of online learning in class X SMA Negeri 2 Bondowoso. This research is a descriptive quantitative research with data collection methods used, namely questionnaires, interviews, and documents. The subjects in this study were class X students of SMA Negeri 2 Bondowoso. The results of the research show that students' perceptions of online learning vary in terms of learning processes indicators and support. Students are less interested in learning online because they cannot interact smoothly with the teacher. In addition, students find it difficult to understand the material and do assignments because the assignments given are disproportionate. However, students can work on assignments independently. On the support indicator, some students receive support from related parties, including schools, government, and student guardians.
Pengaruh Pendidikan Kewirausahaan dan Model Pembelajaran Teaching Factory terhadap Kesiapan Berwirausaha Siswa di SMK
Authors: Hasanah Meilita Nur , Sojanah Janah , Santoso Budi
Published: October 2023

Education in entrepreneurship is a method of instilling and reinforcing entrepreneurial mindsets and routines. The teaching factory concept is a comprehensive approach to education. It is predicted that students would be better prepared for entrepreneurial endeavors if they are exposed to factory learning in the classroom. The teaching factory learning approach is supported by the application of entrepreneurship learning in shaping competence via industry-related school environmental units. This essay analyzes how the teaching factory learning model and entrepreneurship education affect students' ability to think creatively and take initiative. This study used a descriptive verification technique for its investigation
Pengembangan Strategi Membangun Critical Thinking Melalui Pembelajaran Ekonomi Berbasis Konstruktivistik
Authors: Sakti Norida Canda , Soesatyo Yoyok , Surjanti Jun , Fitrayati Dhiah , Indah Nurlaili Eka
Published: October 2023

21st century learning requires teachers to be able to create students who are knowledgeable, pious, and have character to be ready to face various educational challenges in the industrial revolution era. Economics teachers as an integral part of other subject teachers have a sense of professional responsibility and moral responsibility in preparing the nation's young generation. The analysis of students often has difficulty understanding macro and micro economic concepts that have not been answered by teachers in learning. So we need smart solutions to overcome them through changing the mindset of teachers in facing the challenges of teaching to be creative and willing to be good facilitators for students. The fusion of information technology applications in society needs to be revitalized in economic learning that is more effective, efficient and efficacy through strengthening economics teachers. Based on the urgency and conceptual ideas, the researcher intends to provide training for economics teachers in East Java on constructivist learning in economics learning to be able to improve students' critical thinking. This research was carried out using a participatory approach through the participation of teachers in seminar activities and continued with practical activities for training in constructivistic economic learning models and methods. The goal is to build critical thinking towards 21st century economic learning which is prepared independently by economics teachers. The results of the study indicate that the activities of developing constructivist-based economic learning models and methods have been proven to improve teacher understanding and skills as a form of developing strategies to build critical thinking.
Pengaruh Creative Problem Solving (CPS) Terhadap Kemampuan Berpikir Kreatif Ditinjau dari Minat Belajar
Authors: Azizah Zahra Noor , Santoso Budi
Published: October 2023

The purpose of this study was to determine the  creative thinking ability and learning interest of students who took part in learning with the Creative Problem Solving (CPS) model. This study uses a quantitative and qualitative approach with a sequential explanatory design. Quantitative data analysis used t-test and qualitative data used descriptive analysis. Quantitative data were obtained through post-tests while qualitative data were collected from interviews and student learning interest questionnaires. A sample of 70 students from the entire XI class of SMAN 1 Sukahaji. Sampling was done by cluster random sampling technique. The results of the study show that the creative thinking abilities of students who follow the CPS model are better than students who take conventional learning. Furthermore, for students who have higher or lower learning interest, the application of the CPS model is better than students who take conventional learning. So, the CPS model contributes positively to students' creative thinking abilities.
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA OBJEK WISATA BATUR NATURAL HOT SPRING KABUPATEN BANGLI
Authors: Ningrat Bisma , Suarmanayasa I Nengah
Published: October 2023

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan disiplin kerja terhadap kinerja karyawan pada objek wisata Batur Natural Hot Spring, dengan mengkaji variabel lingkungan kerja dan disiplin kerja sebagai variabel bebas, dan kinerja karyawan sebagai variabel terikat. Penelitian ini menggunakan populasi sebanyak 80 karyawan. Pengumpulan data dilakukan dengan metode kuesioner dan dianalisis menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukan bahwa 1) Ada pengaruh positif dan signifikan dari lingkungan kerja dan disiplin kerja terhadap terhadap kinerja karyawan. 2) Ada pengaruh positif dan signifikan dari lingkungan kerja  terhadap terhadap kinerja karyawan.. 3)  Ada pengaruh positif dan signifikan dari disiplin kerja terhadap terhadap kinerja karyawan.
Kawasan Pecinan Glodok sebagai Daya Tarik Wisata Kuliner
Authors: Andini Davi Ayu , Nugraha Rizki Nurul
Published: October 2023

Kuliner saat ini menjadi daya tarik sendiri yang memikat hati wisatawan, penelitian ini menggunakan metode Kualitatif deskriptif dan Metode SWOC, Oleh sebab itu adapun tujuan penelitian ini dilakukan untuk mengetahui 1) Keragaman kuliner yang berada di wilayah pecinaan glodok, 2) Strategi promosi daya tarik wisata kuliner di wilayah pecinaan glodok, 3) Implementasi strategi promosi di wilayah Pecinaan Glodok. melalui wisata kuliner Pecinaan Glodok dengan rumusan masalah, keanekaragaman, faktor, dan bagaimana strategi promosi yang cocok melalui pendekatan wisata kuliner Pecinaan Glodok dengan tujuan penelitian mengetahui sejauh peningkatan strategi destinasi dengan wisata kuliner dan untuk mengetahui bagaimana Pecinaan Glodok menjadi destinasi wisata kuliner yang bisa membuat wisatawan menarik untuk berkunjung. Adapun hasil yang didapatkan adalah implementasi strategi yang cocok digunakan Pecinaan Glodok melalui wisata Kuliner adalah strategi yang agresif atau promosi dengan gencar. Promosi yang terus menerus juga dapat dilakukan dengan metode mulut ke mulut, promosi adapun dengan media sosial atau menjadikan Pecinaan Glodok sebagai bahan pembicaraan sehingga menarik  wisatawan lain untuk berkunjung ke Pecinaan Glodok.
PENGARUH SUBSTITUSI ALPUKAT MENTEGA DAN ALPUKAT PLUWANG DALAM PEMBUATAN SPONGE CAKE TERHADAP DAYA TERIMA MASYARAKAT DAN UJI PROKSIMAT
Authors: Natasia  , Facrureza Dewanta
Published: October 2023

Bakery seperti kue basah menjadi salah satu jenis kue yang digemari oleh masyarakat Indonesia termasuk di Jakarta. Di Jakarta sendiri sebanyak 4.857 buah kue yang dikonsumsi pada tahun 2022. Dan salah satu wilayah di Jakarta yang menjadi penyumbang peminat bakery atau kue basah terbanyak adalah di Jakarta Barat. Bakery dibuat dari berbagai jenis bahan dasar yang dapat memberikan dampak buruk bagi kesehatan. Salah satu bahan dasar tersebut adalah mentega yang juga digunakan dalam pembuatan Sponge Cake. Pada penelitian ini, akan dilakukan uji organoleptik dan uji proksimat pada Sponge Cake dengan subtitusi alpukat mentega dan alpukat pluwang untuk menguji daya terima dan substitusi Sponge Cake mana yang lebih disukai oleh panelis. Penelitian ini akan menggunakan metode kuantitatif dan pengambilan sampel dengan probability sampling. Dan jumlah sampel yang didapatkan dari rumus Slovin adalah sebanyak 100 panelis. Penyebaran kuesioner akan difokuskan pada daerah Jakarta Barat. Kemudian dari data yang telah diolah dengan menggunakan Uji Analisis Deskriptif dan Uji Friedman, ditemukan bahwa panelis lebih menyukai Sponge Cake dengan substitusi Alpukat Pluwang dari segi warna, aroma, tekstur dan rasa. Serta ditemukan juga bahwa terdapat perbedaan dari perlakuan terhadap Sponge Cake Alpukat Mentega, Sponge Cake Alpukat Pluwang, dan Sponge Cake Original.