bluuebunny/crossref_metadata_2025 huggingface dataset:
West Nusa Tenggara Tourism Policy Learning Responding to the Covid-19 Pandemic
Authors: Muttaqin M. Zaenul , Bagus Nuari Harmawan
Published: April 2022

The spread of Covid-19 directly hit the tourism sector in West Nusa Tenggara (NTB). Changes in West Nusa Tenggara tourism conditions require the government to adopt new policy measures to deal with conditions. Local governments in NTB are trying to restore the tourism sector with a social configuration or policy environment. This study explores policy learning in tourism recovery in the West Nusa Tenggara region due to Covid-19. The method used is a literature review with a narrative review approach. The literature analyzed in this study comes entirely from journal articles discussing tourism recovery in NTB due to the Covid-19 pandemic. Policy learning at the micro-level shows that policymakers must absorb the socio-cultural values of the community as a consideration in taking steps to improve tourism. At the meso level, some tourist destinations still find it challenging to get out of the pressure of the pandemic due to limited infrastructure to the preparation of human resources in anticipating the effects of the pandemic. At the macro level, direct intervention from the Ministry of Tourism is needed in three aspects. First, build tourism supporting facilities. Second, various policies are implemented based on Cleanliness, Health, Safety, and Environmental Sustainability (CHSE). Third, tourism recovery involves multi-stakeholder. This study contributes to making a theoretical contribution to policy learning in restoring the tourism sector due to the pandemic. Practically, this study can be a reference for the government in restoring the conditions of various tourist destinations in NTB.
PENDIDIKAN AGAMA DALAM PERSPEKTIF FILSAFAT IDEALISME
Authors: Dewantara Agustinus Wisnu
Published: April 2022

Idealism is a philosophical paradigm which views that the reality that exists in natural life is not an essential truth, but only a description of the ideas that exist in the world of ideas. Idealism is oriented to ideas, to the soul, to spirituality, to ideals, to norms that contain absolute truth. The ideal nature contains absolute, genuine, pure, and holy. This paper wants to explore how to apply the flow of idealism in the world of religious education. Why is this important? The Law on the National Education System (Undang-Undang Sisdiknas) orders that every student receive religious education according to their beliefs. Religious education is certainly an education about ideals, because it talks about God as the Supreme Ideal and encourages humans to have an ideal spiritual life. This paper is important to contribute some basic things in the perspective of idealism. Idealism assumes that knowledge is something that arises and is born from events in the human soul. The purpose of religious education in this perspective is thus to create human beings with noble personalities and have a higher and ideal standard of spiritual life and have a sense of responsibility to society.
Theoretical understanding and implementation of heritage of Kostroma University’s Historicopedagogic Faculty in a new reality
Authors: Chugunova Olga D. , Shepeleva Svetlana V.
Published: April 2022

The article contains a theoretical understanding of the unique experience and heritage of the Historical and Pedagogic Faculty of Nekrasov Kostroma State Pedagogic Institute in the new reality. The article considers the special organisation of the life of this structural unit of the university, its external design, the educational process, the ‟system of pedagogic practices”, the extracurricular social life of the peers, which contributed to the personal and professional development of students and later allowed graduates to successfully self-actualise in various spheres of life. The stages of personal and professional development of students are highlighted, which remain topical and can be used in the conditions of modern higher professional education. The positive role of professional training of students through the ‟system of pedagogic practices” is shown. The scientific traditions of the faculty, laid down by Anatoliy Lutoshkin and Lev Umanskiy, transmitted by highly professional teaching staff, allowing acquiring the skills of research activity, are presented. The diversity of the creative side of the faculty's life is analysed, creating conditions for the self-expression of the personality of each student and embodied in the life scenarios of graduates. The article emphasises the value of the existing student self-government at the faculty, based on teamwork, capable of providing the necessary flexibility, stimulating creative work and adding some cooperation and support to the atmosphere. Promising directions of using the experience of personal and professional formation and development in the conditions of modern higher professional education are outlined.
DIFFICULTIES IN IMPLEMENTING A PROJECT-BASED COURSE OF THE THIRD-YEAR ENGLISH MAJOR STUDENTS AT A UNIVERSITY IN VIETNAM
Authors: Ngọc Nguyễn Thị Bích , Trung Bùi Đắc
Published: April 2022

Nghiên cứu nhằm mục đích tìm hiểu những khó khăn mà các sinh viên năm thứ 3 chuyên ngành Tiếng Anh tại một trường Đại học ở Việt Nam gặp phải khi học một khóa học dự án cụ thể (Đề án Tạp chí).  Một bảng điều tra được xây dựng dựa trên mô hình nhà nghiên cứu đề xuất và được triển khai đến 60 sinh viên. Phần định tính của bảng hỏi xem xét mức độ gây khó khăn của các yếu tố đề xuất đối với việc học Đề án Tạp chí. Phần định lượng điều tra những khó khăn khác (nếu có), đồng thời tìm hiểu những giải pháp do sinh viên đề xuất. Kết quả định lượng cho thấy sự thiếu hỗ trợ và thiếu nhiệt tình của giáo viên gây ra khó khăn cho người học. Bên cạnh đó, sinh viên gặp nhiều khó khăn trong lựa chọn công cụ công nghệ và tạp chí tham khảo, viết bài theo văn phong báo chí, và hợp tác với các thành viên nhóm. Dữ liệu định tính bổ sung thêm yếu tố động lực học tập thấp. Một số giải pháp do sinh viên đề xuất cũng được đưa ra ở cuối bài báo. Nghiên cứu đóng góp vào tài nguyên nghiên cứu về khóa học dự án cụ thể (Đề án Tạp chí) và mang đến thêm một góc nhìn về những khó khăn của người học trong các bối cảnh tương tự.
EDUCATING TRADITIONAL CULTURE VALUES THROUGH TAY NOM POETRY STORY FOR ETHNIC MINORITY STUDENTS IN QUANG NINH PROVINCE
Authors: Trang Ngô Thị Thu , Hà Đinh Thị
Published: April 2022

Nghiên cứu thực trạng và đề ra giải pháp để nâng cao hiệu quả giáo dục giá trị văn hóa truyền thống qua văn học cổ truyền là vấn đề được nhiều địa phương quan tâm, trong đó có tỉnh Quảng Ninh. Để phục vụ cho vấn đề nghiên cứu của mình chúng tôi sử dụng các phương pháp như phương pháp tiếp cận liên ngành, phương pháp khảo sát, thống kê, phỏng vấn, quan sát khách quan, phương pháp nghiên cứu tư liệu, phân tích, tổng hợp… Từ kết quả khảo sát thực trạng giáo dục giá trị văn hóa truyền thống qua truyện thơ Nôm Tày cho học sinh dân tộc thiểu số tỉnh Quảng Ninh chúng tôi nhận thấy còn nhiều bất cập như sự thiếu hụt kiến thức của giáo viên và học sinh, nhận thức của giáo viên và học sinh còn hạn chế, tài liệu còn thiếu thốn, các biện pháp giáo dục chưa thực sự phù hợp,…Trên cơ sở đánh giá thực trạng chúng tôi đề xuất một số biện pháp nhằm nâng cao hiệu quả của việc giáo dục giá trị văn hóa truyền thống qua văn học cổ truyền cho học sinh người dân tộc thiểu số ở Quảng Ninh nói riêng và khu vực miền núi phía Bắc nói chung.
THE THE IMPACT OF EDUCATIONAL APPROACHES IN CYPRUS DURING COVID-19 RESTRICTIONS: IMPLICATIONS FOR HIGHER EDUCATION ORGANISATIONS
Authors: CHRISTODOULIDES COSTAS
Published: April 2022

COVID-19-induced restrictions on traditional classroom-based contact have posed significant challenges to academic teaching and students as well as to the management of HEIs. The new setting and extraordinary government directives culminated into threats to the quality of teaching, therefore it is important to study adaptation strategies1 in teaching and valuable lessons learned in an era when learning was substantially converted to online teaching. The main aim of this exploration study has been to identify how teaching staff adjusted teaching strategies during 2020 and what their expectations were with regards to their students’ intended learning outcomes, taking into account that learning outcomes are also related to student satisfaction. This is crucial in case COVID-19 restrictions are prolonged and online learning extended. Results from a group of 76 lecturers indicate that they have to some extent engaged in adapting conventional teaching methodologies to the new conditionalities; that for many among them, restrictions have negatively impacted quality of teaching while for a portion of lecturers the attainment of intended learning outcomes by students may have been a very difficult task. Results suggest the need to consider newer versions of teaching strategies identifying student problems; and enhancing engagement.
Penerapan Haar Cascade Classifier dalam Mendeteksi Wajah dan Transformasi Citra Grayscale Menggunakan OpenCV
Authors: Yulina S
Published: April 2022

Aplikasi pendeteksi wajah pada citra digital sangat diperlukan dalam proses pengenalan wajah seseorang. Aplikasi ini banyak dimanfaatkan pada berbagai disiplin ilmu, salah satunya ilmu komputer visi(computer vision) seperti sistem pengenalan biometrik, sistem pencarian, dan sistem keamanan. Komputer visi ini merupakan gabungan dari ilmu artificial intelligent dan machine learning. Komputer visi ini bertujuan agar sebuah komputer dapat memahami citra dan video. Banyak penelitian terdahulu yang telah mengembangkan aplikasi deteksi wajah dengan berbagai algoritma tertentu dengan bahasa pemrograman tertentu. Pendeteksian sebuah objek merupakan bagian terpenting didalam komputer visi. Untuk mendeteksi sebuah objek diperlukan algoritma. Open Source Computer Vision Library (OpenCV) adalah sebuah software yang bersifat open-source yang berisikan library yang mendukung pendeteksian objek yang mudah diimpor kedalam bahasa pemrograman Java. Haar cascade classifier adalah salah satu algoritma yang digunakan untuk mendeteksi objek. Algoritma ini dapat mendeteksi sebuah objek secara cepat dengan mengambil jumlah piksel dalam bentuk persegi pada sebuah citra gambar. Pada penelitian ini, membahas tentang aplikasi deteksi wajah pada citra digital menggunakan Haar Cascade Classifier dan transformasi citra menjadi citra keabuan/grayscale mengunakan library OpenCV.
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Manufaktur di Indonesia Periode 2013-2015)
Authors: DAMRUS DAMRUS
Published: April 2022

Abstrak: Setiap perusahaan menginginkan sahamnya bernilai tinggi agar bisa menarik minat investor. Faktor-faktor yang mampu meningkatkan nilai perusahaan adalah sejauh mana perusahaan berhasil mempertahankan rasio profitabilitas perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh rasio profitabilitas, terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening pada perusahaan manufaktur di Indonesia. Penelitian ini adalah penelitian statistik deskriptif. Metode pengumpulan data menggunakan studi dokumen. Populasi penelitian ini 77 perusahaan manufaktur yang terdaftar di bursa efek indonesia, yang memenuhi kriteria yang ditentukan, dan sampel diambil dengan menggunakan sampling jenuh agar seluruh populasi diambil sebagai sampel. Metode analisis data menggunakan analisis jalur. Hasil penelitian subtruktur pertama menunjukkan bahwa rasio profitabilitas berpengaruh negatif dan signifikan terhadap struktur permodalan perusahaan manufaktur di Indonesia dengan koefisien determinan (R2) = 0,8485 atau 84,85%. Hasil penelitian substruktur kedua menunjukkan bahwa, secara simultan, rasio profitabilitas dan struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan perusahaan manufaktur di Indonesia dengan koefisien determinan (R2) = 0,9449 atau 94,49%. Secara parsial, rasio profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan manufaktur di Indonesia. Struktur Modal bukanlah variabel intervening yang mempengaruhi rasio profitabilitas terhadap nilai perusahaan.Kata kunci: Rasio profitabilitas, Struktur modal, Nilai perusahaan
HUBUNGAN ANTARA STRUKTUR DESENTRALISASI, PARTISIPASI ANGGARAN DAN ORIENTASI NILAI MANAJER PADA INOVASI DENGAN KOMITMEN ORGANISASI PADA INDUSTRI PERBANKAN DI ACEH
Authors: RAHMADANI IKA
Published: April 2022

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara struktur desentralisasi, partisipasi anggaran, orientasi nilai manajer pada inovasi dengan komitmen organisasi. Responde dalam penelitian ini adalah para manajer tingkat menengah industri perbankan di Aceh. Dari 131 kuesioner yang disebarkan, 118 dapat digunakan untuk dianalisis. Dengan menggunakan Analisis Regresi, hasil penelitian ini menunjukkan bahwa struktur desentralisasi dan orientasi manajer pada inovasi memiliki pengaruh negatif terhadap komitmen organisasi. Sementara itu, partisipasi anggaran memiliki pengaruh positif dan signifikan terhadap komitmen organisasi. Rekomendasi untuk penelitian selanjutnya adalah menggunakan variabel lain seperti budaya organisasi atau kepuasan kerja untuk melihat pengaruhnya terhadap komitmen organisasi.Kata kunci: Struktur Desentralisasi, Partisipasi Anggaran, Orientasi Nilai Manajer pada Inovasi, Komitmen Organisasi.
HUBUNGAN ANTARA KAPASITAS SUMBER DAYA MANUSIA, PENGGUNAAN TEKNOLOGI INFORMASI DAN KESIAPAN INSTANSI PEMERINTAH DALAM PENERAPAN SISTEM AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Authors: RAHMADANI IKA
Published: April 2022

Abstrak: Penelitian ini bertujuan untuk menguji hubungan antara kapasitas sumber daya manusia dan penggunaan teknologi informasi dan kesiapan instansi pemerintah dalam penerapan sistem akuntansi pemerintahan berbasis akrual baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah semua pengelola anggaran yang ada di lingkungan Instansi Kantor Kementerian Agama Kota Banda Aceh dengan jumlah unit analisis sebanyak 22 satuan kerja dengan jumlah responden sebanyak 80 orang. Penelitian ini dilakukan secara sensus melalui penyebaran kuesioner yang kemudian dianalisis dengan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kapasitas sumber daya manusia dan penggunaan teknologi informasi secara simultan dan parsial berpengaruh terhadap kesiapan instansi pemerintah dalam penerapan sistem akuntansi pemerintahan berbasis akrual pada satuan kerja di lingkungan Kantor Kementerian Agama Kota Banda Aceh.Kata kunci: Kapasitas SDM, Teknologi Informasi, Kesiapan Instansi Pemerintah, SAP Basis Akrual
PENERAPAN METODE NUMBER HEAD TOGETHER UNTUK MENINGKATKAN KEAKTIFAN BELAJAR MAHASISWA AKUNTANSI PADA UNIVERSITAS TEUKU UMAR
Authors: SETIYANA RUSMA
Published: April 2022

Abstrak: Penelitian ini bertujuan untuk mengetahui keefektifan metode pembelajaran Number Head Together (NHT) dalam meningkatkan keaktifan belajar mahasiswa di Fakultas Ekonomi Universitas Teuku Umar Meulaboh. Penelitian ini menggunakan jenis pendekatan penelitian kualitatif yang dilakukan pada bulan April 2018 dengan subjek penelitian adalah mahasiswa semester dua pada program studi Ekonomi Akuntansi. Teknik pengumpulan data yang digunakan adalah kuesioner dan wawancara. Data tersebut dianalisis dengan menggunakan metode deskriptif. Hasil penelitian menunjukkan bahwa 93% mahasiswa lebih aktif dan termotivasi dalam belajar dengan menggunakan metode Number Heads Together. Hal ini juga dibuktikan dengan banyaknya mahasiswa yang mampu menjawab soal bahasa inggris dengan tepat. Dengan kata lain, NHT adalah salah satu metode yang dianggap efektif untuk digunakan dalam pembelajaran sehingga mahasiswa dapat terlibat dalam proses belajar mengajar di perguruan tinggi. Namun, kendala yang dihadapi oleh mahasiswa selama pembelajaran berlangsung adalah kurangnya penguasaan kosakata sehingga mereka kesulitan dalam memahami kalimat yang diberikan. Untuk itu, tenaga pengajar harus bekerja keras untuk menemukan metode pembelajaran yang sesuai dan mendukung penguasaan kosakata mahasiswa.Kata Kunci: Metode pembelajaran; Number Head Together; Keaktifan belajar
ANALISIS EFEKTIVITAS BELANJA PENDIDIKAN PADA KABUPATEN/KOTA DI PROVINSI ACEH
Authors: Fatmayanti Fatmayanti
Published: April 2022

this study was conducted to analyze the effectiveness of education spending based on the 1945 bill, chapter 31 verse 1, about education budget percentages at least 20 % of APBD. The study is a quantity-descriptive study using a relative-related financial ratio with previous research. Data collection techniques use observation technique methods, and documentation. Studies show education spending ratios indicate a positive figure in terms of regional spending. Much of the district/city in the province of aceh shows effective conditions in meeting budgetary obligations according to legislation.
ANALISIS FINANCIAL SHENANIGANS PADA PT TIMAH INDONESIA TBK
Authors: Malik Abdul Qaadir , Christian Natalis , Freanggo Niko Nerris , Sumardi Sumardi
Published: April 2022

Financial shenanigans itself is all forms of action that will be carried out by the perpetrator in order to misinterpreting the truth of the company's performance itself. The purpose of this article to review the actions of financial shenanigans that conducted by PT Timah Indonesia Tbk as government ownership company. Sources of this article are based on news and the collection of previous research articles. Our finding was PT Timah Indonesia Tbk are positively manipulating their financial statement by acknowledging the existence of false income on the sale of fixed assets that is not in accordance with the revenue recognition method so that the sales report that has been published that is attached is not completely correct and gives the impression that the company's performance is in best condition.
PENINGKATAN PENERIMAAN PAJAK PENGHASILAN MELALUI PELAKSANAAN EKSTENSIFIKASI PERPAJAKAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK ACEH
Authors: Yunina Fitri
Published: April 2022

This research purposes to analize and evaluate increasing effectivity of tax income by taxes extensification. Using secondary data by tax income data and number of tax payer that related to taxes extensification during period 2015 to 2019 in Regional Office Direktorat Jenderal Pajak Aceh Result showing that effectivity of tax extensification for increasing  taxincome at Kanwil DJP Aceh still low with percentage about 35, 20%. This is because a lot of tax payer that had been registered not yet operate., Pembinaan for new tax payer not optimal, and klasification for business field not proper, example work finder that given  non worker at classification business field when they registered, when they not having potention as tax payer. Keywords : Tax extensification and tax effectivity
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL
Authors: Animah Animah
Published: April 2022

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi manajemen, dan ketidakpastian lingkungan terhadap kinerja manajerial. Pengujian dilakukan pada 40 (empat puluh) manajer koperasi syariah di Pulau Lombok yang terdiri dari 5 Kabupaten atau kota, yaitu Kota Mataram, Kabupaten Lombok Barat, Kabupaten Lombok Tengah, Kabupaten Lombok Timur, dan kabupaten Lombok Utara. Jenis penelitian ini adalah penelitian asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan menggunakan data primer. Teknik pengolahan data dalam penelitian ini dilakukan dengan menggunakan metode SEM berbasis varian (SEM PLS) dengan menggunakan aplikasi software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa ketidakpastian lingkungan berpengaruh signifikan terhadap kinerja manajerial, sedangkan sistem informasi akuntansi manajemen tidak berpengaruh terhadap kinerja manajerial. Hasil dari temuan penelitian ini mempunyai implikasi bagi koperasi syariah, baik manajer koperasi syariah, pengawas maupun anggota koperasi syariah secara umum khususnya di Pulau Lombok dalam mengambil keputusan dalam merumuskan kebijakan terkait penerapan sistem informasi akuntansi manajemen, dan mampu mengantisipasi ketidakpastian lingkungan serta dapat membuat keputusan-keputusan yang tepat untuk meningkatkan kinerja manajerial.
PENGARUH PENERAPAN AKUNTANSI DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEGAWAI PEMERINTAH DI DINAS PERTANIAN TANAMAN PANGAN DAN HORTIKULTURA KABUPATEN ACEH BARAT
Authors: Juanda Safril , Darmayanti Cici
Published: April 2022

Abstrak: Penelitian Ini Bertujuan Untuk Mengetahui Pengaruh Penerapan Akuntansi Dan Pengawasan Internal Terhadap Kinerja Pegawai Pemerintah Di Dinas Pertanian Tanaman Pangan Dan Holtikultura Kabupaten Aceh Barat. Populasi Pada Penelitian Ini Adalah Seluruh Pegawai Dinas Pertanian Tanaman Pangan Dan Holtikultura Kabupaten Aceh Barat. Pemilihan Sampel Dengan Menggunakan Purposive Sampling Method, Dan Diperoleh Sebanyak 35 Orang. Metode Analisis Data Yang Digunakan Dalam Penelitian Ini Adalah Analisis Regresi Linier Berganda Dengan Menggunakan Program SPSS  Dan Microsoft Excel. Berdasarkan Hasil Penelitian Diketahui Bahwa Secara Parsial, Penerapan Akuntansi Tidak Berpengaruh Terhadap Kinerja Pegawai Pemerintah. Pengawasan Internal Berpengaruh Terhadap Kinerja Pegawai Pemerintah. Sedangkan Secara Simultan Penerapan Akuntansi Dan Pengawasan Internal Berpengaruh Signifikann Terhadap Kinerja Pegawai Pemerintah.Kata Kunci: Penerapan Akuntansi Dan Pengawasan Internal Terhadap Kinerja Pegawai Pemerintah.
The Effectiveness of the Indonesian Government's Economic Stimulus Policy during the Covid-19 Pandemic
Authors: Pangaribowo Danni , Rosalia Feni , Mukhlis Maulana , Novriansyah M Fajar , Poniasih Ni Kadek
Published: April 2022

The COVID-19 pandemic has had a devastating impact on the economy. The social restriction policies implemented have an impact on economic activity. The limited activity in the economic sector has an impact on national contraction. At its peak in the second quarter of 2020, the economy experienced a decline of minus 5.35 percent. To deal with these rights, the Government then implements a policy pattern to stimulate the economy. Starting from the ratification of Law No. 1 of 2020 as the foundation of the government's tactical policies. Furthermore, the OJK will apply tax incentives and credit programs. The government then implemented the Covid-19 Handling and National Economic Recovery (PEN) program. This program allocates budget to several specific sectors. The sectors in question include health, MSME stimulus, social protection, tax and business incentives, as well as priority sectors. In terms of effectiveness, this program absorbs the budget quite well and shows positive results on economic growth.
Analysis of the Effect of the Family Hope Program (PKH) in Alleviating Poverty in Seberang Teluk Hilir Village, Kuantan Tengah District, Kuantan Regency
Authors: Budiartiningsih Rahmita , Desweni Selly Prima , Utami Bunga Chintia , Aulia Ando Fahda , Aqualdo Nobel
Published: April 2022

This research is based on implementing the Hope Family Program (HFP) as an alternative policy in reducing poverty in Indonesia, including Seberang Taluk Hilir Village, Central Kuantan District, Kuantan Singingi Regency. This study's problem formulations and objectives are: 1) how is the influence of HFP in overcoming poverty in Seberang Taluk Hilir Village, 2) the extent of the influence of the HFP program in overcoming poverty in Seberang Taluk Hilir Village. The population and samples of this study was 50 households who received direct assistance. This research is using Qualitative method with non-experimental.Data collection was carried out through observation, in-depth interviews and documentation. The data analysis technique uses an interactive model through data reduction, data presentation, and conclusion drawing.The results showed a very big influence with the HFP program for the survival of the beneficiary, a change in consumption patterns and the ability to meet their daily needs. The achievement of the HFP program objectives for household recipients of assistance, especially in terms of education and health are getting better. Strengthened by management and supervision by household facilitators so that beneficiary communities can manage cash assistance properly.There needs to be a government policy to improve service quality, especially the number of HFP facilitators who are still lacking, so that the role of the assistants is still not maximal in serving and supervising the implementation of the HFP program in the village of Seberang Taluk Hilir
Principles of Tax Collection in Value Added Tax (VAT) on Digital Services in Indonesia
Authors: Andreana Putri , Inayati Inayati
Published: April 2022

Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This paper aims to analyze the fulfillment of the principles of tax collection in collecting Value Added Tax (VAT) on digital services. The method used is qualitative with data collection through literature study. The analysis results show that the principle of Equity fulfills horizontal Equity because the fees are charged regardless of ability; Revenue Productivity has succeeded in increasing state revenue; Ease of administration, meets the aspects of certainty, convenience, simplicity, and efficiency. However, in terms of efficiency, it is feared that it could increase compliance costs due to the limited knowledge of PMSE tax. Transparency is not optimal because the absence of a physical presence in Indonesia makes it difficult to access data and information so that supervision is carried out; Neutrality is fulfilled because it supports the competitiveness of local business, while in terms of consumption, it is necessary to pay attention to VAT facilities on digital export services due to the potential for distortion of local digital service providers. So it can be said that the practice of collecting Value Added Tax (VAT) fulfills all aspects. However, several issues need more attention, especially efficiency, transparency, and neutrality.
ÇALIŞANLARIN OTANTİK LİDERLİK ALGISINDA DUYGUSAL ZEKÂ VE POZİTİF PSİKOLOJİK SERMAYENİN ROLÜ: ADANA’DA AİLE İŞLETMELERİNDE BİR ÇALIŞMA
Authors: KILIÇ Kemal Can , SOYMAN Tuğba
Published: April 2022

İlerleyen zaman içerisinde üretim, satış, pazarlama, inovasyon ve nihayetinde tüketicinin talebine özel geliştirilen kişiye özel ürünlerin pazarlanması iş dünyasının değişen bir gerçeği iken bu değişimi destekleyen ve değişimin gerçekleşmesinde aktif rol oynayan örgütlerin iç dinamiklerinin farklılaştığı görülmektedir. Artık yönetici ile çalışan arasındaki güven duygusu, ahlaki ve etik değerler ile ilişkilerde şeffaflık önem kazanmıştır. Bu araştırmada, çalışanların öz-yeterlilik, iyimserlik, umut ve dayanıklılıktan oluşan olumlu duygularının geliştirilmesini temel alan “Pozitif Psikolojik Sermaye”leri ile kendini tanıma, duygularını yönetebilme, motivasyon, empati ve sosyal beceri duygularını temel alan “Duygusal Zekâ”ları ve bu iki kavramın çalışanların “Otantik Liderlik” algısı üzerindeki etkileri incelenmiştir. Adana’da faaliyet gösteren otantik liderlik özellikleri taşıdığı düşünülen küçük, orta ve büyük ölçekli aile şirketleri temel alınarak; çalışanların duygusal zekâ ve pozitif psikolojik sermayeleri ile otantik liderlik algıları arasındaki ilişkinin belirlenmesi amaçlanmıştır. Bu amaca ulaşmak için nicel araştırma tekniklerinden anket uygulaması gerçekleştirilmiştir. Yapılan anket çalışmasında Peekar ve arkadaşları (2017) tarafından geliştirilen “Rotterdam Duygusal Zekâ Ölçeği ”, Fred Luthans ve arkadaşları (2007) tarafından geliştirilen “Psikolojik Sermaye Ölçeği” ile Walumbwa, Avolio, Gardner, Wensing ve Peterson (2008) tarafından geliştirilen “Otantik Liderlik Ölçeği” kullanılmıştır. Yapılan araştırma sonucunda çalışanların duygusal zekâ ve pozitif psikolojik sermaye algılarının otantik liderlik algısı üzerinde pozitif ve anlamlı bir etkisinin olduğu sonucuna varılmıştır.
La universidad argentina pre y post pandemia: un balance de las políticas recientes y los desafíos de la reforma ante un nuevo escenario
Authors:   Universidad Nacional de las Artes, Argentina, Del Valle Damián , Perrotta Daniela ,   Consejo Nacional de Investigaciones Científicas y Técnicas, Argentina,   Universidad de Buenos Aires, Suasnábar Claudio ,   Universidad Nacional de La Plata,   Universidad Nacional de las Artes, Argentina
Published: April 2022

Las crisis aceleran procesos de cambio preexistentes y producen innovaciones político-institucionales. La pandemia de covid-19 ha modificado el papel de la universidad y de la producción científica en el desarrollo económico y social. El cese de actividades por la cuarentena y la virtualización forzada de prácticas académicas plantea interrogantes acerca de la producción, transmisión y conservación de conocimiento; aparte de que la «nueva normalidad» supone la pregunta sobre qué tipo de universidad surgirá. La «universidad híbrida» cuestiona el modelo de universidad necesaria en las sociedades latinoamericanas y, particularmente, en Argentina, en el contexto del debate en torno de una nueva Ley de educación superior; sin embargo, esta situación desplaza el consenso alcanzado en las CRES 2008 y 2018 sobre el derecho a la educación superior. Se analiza la situación de la universidad argentina a partir de las políticas de educación superior de las dos primeras décadas del siglo XXI y se delinean los principales desafíos del nuevo escenario. Se reivindican los principios de la educación superior como un derecho universal, un bien público y social, y un instrumento de desarrollo y cooperación entre las naciones, entre otros.
Sobre la reforma de la educación superior en Ecuador
Authors:   Universidad Nacional de Educación de Ecuador, Álvarez González Freddy Javier
Published: April 2022

Este estudio indaga si la universidad ecuatoriana experimentó un proceso de cambio, de transformación o de mutación entre 2008 y 2016, periodo durante el cual se implementó la Reforma de Educación Superior en Ecuador como parte del proyecto de gobierno de la Revolución Ciudadana en la presidencia de Rafael Correa. De manera retrospectiva y prospectiva se analizan las fortalezas y debilidades de ese proceso. Se reconoce que las universidades han cambiado, algunas veces se han transformado, pero hoy están obligadas a metamorfosearse, en específico ante el desafío de la crisis pandémica, económica, ambiental y civilizatoria que enfrenta la humanidad. La dirección aún es incierta si se considera que la idea de progreso ha sido archivada y la de crecimiento es casi imposible. Cuando los cambios provienen de fuera, se imponen casi siempre a favor de algunos y a pesar de la mayoría porque el capitalismo va mutando de la industrialización al desarrollo, del desarrollo al capitalismo financiero y del capitalismo financiero al capitalismo digital. Las transformaciones, por el contrario, hurgan la vida, la desacomodan y la inflaman, rompen con el performance de las adaptaciones, emergen con rabia contra la precarización y asumen una fragilidad regularmente olvidada. Con todo, la universidad se sigue regenerando, multiplicando, expandiéndose, quizá renaciendo, ahora en el ámbito de la democratización y los derechos, con diversos problemas, el principal la mercantilización. Con un reto fundamental, la innovación, impávida con frecuencia, otras rebelde, máquina de palabras y de fórmulas, vital y adormecida, repetitiva y en ocasiones capaz de producir grandes olas de conocimientos, la universidad admirada a veces y en distintos momentos considerada irrelevante, ella tiene la semilla por nacer de las transformaciones de nuestros pueblos.
Apogeo y crisis de la sociedad barroca: actitudes ante la muerte en Buenos Aires (1770-1822)
Authors:   , Roca Facundo
Published: April 2022

El desarrollo de esta tesis se estructura a partir de dos grandes propósitos u objetivos. El primero de ellos consiste en demostrar el carácter profundamente heterogéneo y desigual que asumen las actitudes ante la muerte en el seno de la sociedad rioplatense a lo largo del período tardocolonial. La diversidad de formas de morir expresa la propia complejidad de una sociedad que suele ser presentada -especialmente en sus aspectos religiosos o devocionales- de forma demasiado compacta u homogénea. El segundo de nuestros objetivos reside en demostrar la profunda transformación que sufren las actitudes y sensibilidades ante la muerte (y a través de ellas, las prácticas devocionales y las formas de religiosidad en su conjunto) entre fines del siglo XVIII y comienzos del siglo XIX. Los años que median entre las décadas de 1770 y 1820 marcan un quiebre decisivo del viejo modelo barroco y una lenta transición hacia formas más simples y personales de piedad, que se corresponden a su vez con el creciente influjo de la nueva sensibilidad ilustrada.
STUDY OF THE ANTIOXIDANT ACTIVITY OF HESPERIDIN UNDER DEBILITATING PHYSICAL EXERTION IN RAT
Authors: Gerashchenko Anastasia , Shabanova Natalia
Published: April 2022

Introduction: The antioxidant activity of hesperidin was studied against the background of debilitating physical activity. Materials and methods: Exhausting physical activity was reproduced in rats in the «Forced Swimming» test. A compound used in the study was administered at a dose of 100 mg/kg for 10 days of swimming. Results and discussions. In rats of the negative control group after 10 days of forced swimming, compared with intact animals, there was an increase in the activity of lipid peroxidation products in the blood: malondialdehyde and diene conjugates by 282.2% (p<0.05) and 41.3% (p<0.05). In turn, there was a decrease in the activity of antioxidant defense enzymes: superoxide dismutase by 44.8% (p<0.05), catalase by 53.8% (p<0.05), GP by 34.5% (p<0.05) relative to the parameters of the intact group of rats. The use of hesperidin made it possible to correct these disorders — there was a significant increase in the activity of SOD, catalase and GP by 77.8% (p<0.05), 172.7% (p<0.05) and 153.5% (p<0. 05), respectively, and a decrease in the level of TBA-active products and DC in muscle tissue by 57.5% and 43.1% (p<0.05) relative to the negative control group. Against the background of the introduction of the comparison drug Mexidol, a significant decrease in the level of endogenous pro- and an increase in antioxidants was observed. Conclusion: The results of the study allow us to recommend this compound as a corrector for biochemical shifts that may occur during exhausting loads.
THE NAMES OF CHEMICAL ELEMENTS IN THE UDMURT LANGUAGE
Authors: Gorodilova Marianna Rifovna , Nasibullin Rif Shakrislamovich
Published: April 2022

The article discusses the original and borrowed names of chemical elements in the Udmurt language. The chronology of the fixation of chemical elements is determined, indicating the year of the first fixation in the Udmurt and Russian lexicographic literature, the year of the discovery of the chemical element. The etymology of the names is revealed. In nature, only a small part of the chemical elements is found in pure form. Many peoples were familiar with them already in the early stages of social development; they were given their own names or borrowed from neighbors. However, most of the chemical elements exist only in the composition of chemical compounds. They got their names rather late, when scientists learned to separate individual elements from the composition of chemical compounds. As they received them, experts gave them names in a variety of ways: they took into account various properties, state of aggregation, color, smell, used the names of geographical and astronomical objects, the names of mythological characters, discoverers or the names of scientific centers that discovered the element, or just a name authoritative scientists and public figures. When nominating scientists, as a rule, they used ancient Greek, Latin or German.
THE FINNO-UGRIC REGION IN THE CONTEXT OF ADMINISTRATIVE BARGAINING IN THE SECOND HALF OF THE 1940s -1960s (ON THE MATERIALS FROM KARELIA)
Authors: Kulagin Oleg Igorevich
Published: April 2022

One of the main problems of Russia's socio-economic development is the irrational use of its resource potential. During the Soviet period, within the framework of the existing command-administrative economy, the main mechanism for the redistribution of various types of resources was the use of administrative bargaining procedures. The economy of Karelia as a result of the events of the Great Patriotic War and the occupation by Finland was seriously destroyed and needed a quick recovery. At the same time, the presence of large reserves of relatively cheap and geographically accessible timber on the territory of the republic created additional advantages for the regional administrative-party elite in terms of obtaining additional resources from the center in the form of investment and labor. With the loss of Karelia's status as a union republic within a unitary state, there has been a gradual decline in the ability of the regional leadership to go directly with their proposals to the level of central administration. Since the forest reserves of Karelia in the post-war period were significantly depleted, since the mid-1960s the main task of the regional elites in the interaction with the center became the preservation of the main resource to ensure sustainable socio-economic development in the following years.
STATE ADMINISTRATION OF THE YARENSKY UYEZD IN THE TRANSITION PERIOD FROM THE MIDDLE AGES TO THE NEW TIME (LATE XVII - FIRST HALF OF XVIII)
Authors: Gagieva Anna Kapitonovna
Published: April 2022

The article deals with the state administration of the Yarensky uyezd in the transition period from the Middle Ages to the New time: the end of the 17 - first half of the 18 century. At that time, the management system of Prikazes was being replaced by the collegiate one, which had to radically change the civil service. By conducting it, the central government complicated management tasks, increased the flow of documents, regulated the activities of lower levels of the apparatus, etc. However, due to a number of circumstances, there were no changes. The reason was the unwillingness of the management apparatus, both local and volost, to comply with the rules established by the beginning of the 18 century. The lack of systematic training of clerical personnel, the general low educational level of officialdom led to the fact that clerical work did not depend on what document an official worked with (personal, judicial, personnel, and others), but on the duration of clerk’s stay in the Prikaz service. The central government was not ready to organize the transformation of the entire civil service and was not ready to implement new principles, which led to the inability to ensure the effective functioning of the government. The Prikaz-voivodeship system remained the basis of the administrative structure of the empire, existing and interacting with the collegiate system represented in the higher administrative bodies. For Yarensky Uyezd, the period of the end of the 17 - first half of the 18 century can be defined as the period of interaction and mutual influence of the Prikaz-based and collegiate principles of the organization of power. The modernization impulses coming from the center were still very weak, but they subsequently led to the formation of new management models in the territory under study.
THE LANGUAGE OF THE KIROV PERMIANS: THE EXPERIENCE OF WRITING AND THE PROBLEMS OF RATIONING
Authors: Sazhina Svetlana Aleksandrovna , Fedoseeva Elena Nikolaevna
Published: April 2022

Of: The Primer: A textbook for the 1st grade (in the Verkhnekamsk dialect of the Komi-Permyak language) / Author-comp. Ichetovkina N. E., Merkucheva N. E., Tebenkova V. E., Fedoseeva V. V. Kudymkar: GBOU DPO “Komi-Permyak Institute of Advanced Training of Education Workers”, 2019. 72.
Fascinácia špirálou. Depot medených ozdobných predmetov zo staršieho eneolitu z Hrádku, okr. Nové Mesto nad Váhom / The fascination of spirals. An Early Eneolithic hoard of decorative copper artefacts near Hrádok, West Slovakia
Authors: Novotná Mária , Zachar Tomáš , Dzúrik Ján
Published: April 2022

An assemblage of few early Eneolithic hoard finds has been supplemented in 2009 by copper artefacts coming from a hoard discovered at Hrádok (Nové Mesto nad Váhom district), located in north-western Slovakia. The collection from Hrádok consists mostly of copper-wire jewellery. The presented study describes the results of typological and chronological analyses of spiral-shaped copper jewellery so far unknown in the region of Central Europe. The authors discuss the function of the artefacts, as well as their relation to the copper-wire industries of the type Malé Leváre, its variant Stollhof, and the type Hlinsko. Selected artefacts from the hoard from Hrádok were subjected to element (ICP-MS/ICP-OES) and isotope analyses. The results reveal additional information about the provenance and the type of copper present in hoard assemblages from the north-western part of the Carpathian Basin, dated to the end of the 5th Millennium BC. Contacts between the epilengyel Ludanice and Jordanów cultures are also discussed.
Příspěvek k výpovědní hodnotě kovových slitků doby bronzové a poznání organizačního a technologického procesu metalurgie cínového bronzu / The testimonial value of Bronze Age metal raw materials and knowledge of the organisational and technological process of tin bronze metallurgy
Authors: Augustýnová Markéta , Fikrle Marek , Kmošek Jiří
Published: April 2022

The study contributes to knowledge of the Bronze Age tin bronze production process based on the testimony of metal raw materials. This concerns evidence of metallurgical activities both in the form of semi-finished products/ingots and waste generated during production activities. Metal raw materials of a diverse nature, function and provenance occur in various contexts throughout most of the Bronze Age. Besides material analyses, metal raw materials originating in Bohemia have not yet received comprehensive systematic attention, especially in terms of their detailed description and the resulting data to assess types of products. The research focused on a study of the formal properties of metal raw materials, categories of smelting and casting products within the operational chain of bronze metallurgy and patterns of organisational and technological treatment in various space and time contexts. Both classical archaeological methods of documentation and scientific analytical methods were used and compared.
Peran Penyuluh Bidang Keluarga Sakinah dalam Menganlisis Kesiapan Psikologis Calon Pengantin Melalui Pembekalan Catin di KUA Kecamatan Kanigaran Kota Probolinggo
Authors: Al Ahsani Nasirudin , Khasanah Rif'atul
Published: April 2022

The divorce rate in Indonesia is still high, so the impact is not only between husband and wife, but also has an impact on the children and families of both parties. Divorce usually begins with an ongoing conflict in the household. Lack of psychological readiness by each partner that can trigger the conflict. The purpose of this study is to see if there is a role for the sakinah family extension worker in analyzing the psychological readiness of the prospective bride and groom through catin debriefing at the KUA, Kanigaran District, Probolinggo City. The research method uses a qualitative method with data collection techniques in the form of observation and interviews. The results of the research obtained were that the KUA extensionist in Kanigaran Subdistrict had a very important role in analyzing the psychological readiness of the prospective substitute. The supply of catin done by KUA Kanigaran sub-district is a form of effort to provide assistance to the bride and groom in order to achieve stability to understand each other and accept each other.
Mechanical response of polyprotein revealed by single-molecule optical tweezers
Authors: Li Shuai , Liu Haiqing , Hu Chunguang , He Chengzhi , Hu Huizhu
Published: April 2022

We researched the mechanical unfolding of protein domains in monomeric protein NuG2 and the tandem polyproteins (NuG2)8 and (NuG2)16 using a dual-trap optical tweezers system. By stretching NuG2 and its polyproteins, (NuG2)8 and (NuG2)16 at the constant pulling speed of 500 nm s−1, we achieved the mechanical unfolding force of each domain in these proteins. Besides, we calculated the energy dissipation of NuG2, (NuG2)8 and (NuG2)16 by measuring the area enclosed by stretching and relaxation traces. Our results represent a key step towards engineering artificial polyproteins with controllable mechanical force and energy dissipation properties for force-buffering and energy dissipator applications.
Factores determinantes de la demanda del producto turístico litoral gallego
Authors: Patiño Romarís Carlos Alberto
Published: April 2022

El seguimiento de las cifras de la demanda turística en Galicia en las dos primeras décadas del siglo XXI refleja que ésta experimentó un destacado crecimiento, pero estructuralmente inferior al promedio español. En esta dirección, el impulso de los Años Santos parece que ha sido decisivo. Esta tendencia de crecimiento se ha visto interrumpida a raíz de los efectos de la pandemia de la COVID-19 sobre los flujos de demanda turística a escala global. En cualquier caso, el principal problema estructural de la demanda turística en el litoral gallego es su alta concentración, tanto temporal como espacial. Una alta concentración temporal que repercute en una baja rentabilidad; inversiones insuficientes; problemas del empleo temporal; y baja utilización del equipamiento turístico de base territorial. En cuanto a la concentración espacial, en el caso de la concentración en origen supone para el sector turístico gallego una gran dependencia de la actividad turística de la situación de la economía nacional. Por otra parte, la concentración en destino tiene también unas consecuencias negativas, que se reflejan básicamente en pérdida de calidad de los servicios ofrecidos y deterioro del ámbito físico que, a su vez, hace menos atractivo el destino turístico. Una problemática que exige, por parte de los gestores turísticos, el desarrollo de un plan de mercadotecnia enfocado básicamente a tratar de paliar estas ineficiencias. Ahora bien, la elaboración de dicho plan requiere solventar previamente la carencia de un procedimiento adecuado de recogida de información sobre los flujos de viajeros y la demanda potencial. Los gestores de las OMDs (Organizaciones de Marketing de Destinos Turísticos) del litoral gallego actualmente disponen solamente de datos de carácter general procedentes básicamente de las fuentes estadísticas de carácter estatal.
A fuxida do exilio republicano cara latinoamérica. Unha aproximación dos casos mexicano e arxentino en perspectiva comparada (1936-1945)
Authors: Rodríguez Martínez David Miguel
Published: April 2022

A persecución durante o alzamento militar derivou nun éxodo republicano máis alá das fronteiras españolas. As nacións latinoamericanas, que foran os máis recurrentes destinos das migraciós finiseculares e do primeiro terzo do século XX, comportáronse de xeito desigual. Neste artigo afondaremos en dous casos senlleiros: o proteccionismo arxentino, inmerso na década infame, que promove unhas restriccións de entrada ao país nunca antes vistas; e o aperturismo cardenista da república mexicana, coñecidos polo seu labor humanitaria de recepción do exilio pero tamén promovidos por unha serie de motivos de interese nacional.