bluuebunny/crossref_metadata_2025 huggingface dataset:
ANÁLISE JURÍDICA E SISTÊMICA SOBRE O PAGAMENTO POR SERVIÇOS AMBIENTAIS – PSA
Authors: Santos Amanda Fernandes
Published: November 2023

A sociedade busca adaptar-se quanto à regulamentação ambiental com o escopo de garantir o crescimento econômico observando o prisma social e ambiental. Para tanto, emprega ferramentas como instrumentos econômicos, haja vista a insuficiência dos instrumentos de comando e controle na preservação ambiental. As políticas de Pagamento por Serviços Ambientais (PSA), vem ganhando força no ordenamento jurídico como forma de assegurar a manutenção dos ecossistemas. O presente artigo busca analisar a evolução do PSA no Brasil, bem como sua implementação para promover a conservação e proteção dos biomas brasileiros. O PSA surgiu como um instrumento na valoração econômica dos ecossistemas com vistas a promover a manutenção e proteção dos sistemas ecológicos. A Constituição Federal impõe ao Poder Público e a sociedade o dever de promover a restituição dos sistemas ecológicos essenciais e o manuseio ecológico dos ecossistemas, através do §1º, I do Art. 225. O Código Florestal por meio da Lei n.º 12.651/2012 previu instrumentos de PSA para incentivar a manutenção de áreas protegidas em propriedades particulares, como valoração de serviços ambientais. Diversos projetos pilotos emergiram leis estaduais e municipais, mas somente com a Lei federal nº 14.119/2021 ainda que tardiamente, trouxe parâmetro e regulação aos referidos instrumentos, contudo as aplicações ainda são recentes. O presente artigo aborda as possibilidades e limitações do PSA quanto a preservação de áreas ambientalmente sensíveis, através de revisão bibliográfica. O estudo aponta os sistemas de PSA como ferramenta na valoração econômica e manutenção dos serviços ambientais assegurando a sustentabilidade dos ecossistemas.
Managerial Competency Analysis of Educators in Building Excellence Cadets
Authors: Kona Musri , Prayitno Hadi , Supardam Dhian , Idyaningsih Nining
Published: November 2023

Effective educational leadership provides the basis and places goals in an important position to change the norms in learning programs, increase productivity, and develop creative approaches to achieve maximum educational institution results and programs managerial competence possessed by aviation polytechnic educators in an effort to foster superior cadets. This research is qualitative with a case study design and uses three data collection methods, namely in-depth interviews, participant observation, and documentation studies. The research subjects were educators from the Medan Aviation Polytechnic who were selected using a purposive sampling technique. The following are the findings of this study: Managerial competence is seen in the planning, arrangement and coordination of cadet caregivers that can shape the development of academic, non-academic and disciplinary skills of cadets.
Implementation of the Labor Laws in Indonesia for Formulation of Pension Reserves
Authors: Novika Fanny , Addini Fida Fathiyah , Kusdani Dedi
Published: November 2023

This study aims to modify the calculation of severance reserves, the benefits of which are paid in accordance with Law number 6 of 2023 concerning Stipulation of a Substitute Law on Job Creation. This study seeks to modify the Projected Unit Credit calculation technique by considering Pension Constant which consists of Pension Factor, Work Term Reward Factor and Entitlement Compensation Pay Factor. In this research, the calculation of severance reserves is applied to PT A which has 24 permanent employees with an average age of employees is 29.67 years and the average work term is 5.83 years. The employee's salary during the valuation period has an average of IDR 2,776,214. This research tries to find the work mortality based on the number of working population and laid-off workers in Indonesia to be the basis for termination probability. The interest rate used in this research is the average return on bonds published by the Indonesian Bond Pricing Agency (IBPA) in five years, which is 0.063467. This research used TMI IV to define the probability of survival and death. This assumption can be used for all companies to maintain the company's financial stability by allocating reserves to pay severance pay in three possible cases, namely severance benefits upon retirement, severance benefit if employee leaves the company between valuation year and severance benefit if employee dies between the valuation year. Based on the calculation results, the reserve that needs to be stored is Rp. 1,186,723,329.18
Inflation in Turkey
Authors: Bahtiyar Berk
Published: November 2023

Inflation is an economic phenomenon that has been a primary concern in many countries, including Turkey. This journal article aims to depict the evolution of inflation in Turkey over recent years, along with the factors influencing it. The authors will present empirical data and theoretical analysis of inflation in Turkey, as well as relevant policy implicationsTurkey has witnessed a complex inflationary landscape characterized by fluctuations in the past few decades. This article provides an overview of Turkey's inflationary history, starting from the aftermath of the 2001 financial crisis to the more recent challenges posed by global economic dynamics, such as rising oil prices, exchange rate volatility, and domestic demand pressures. It also delves into the pivotal role of monetary and fiscal policies in the battle against inflation.
Navigating the Geopolitical Landscape: An In-Depth Analysis of Australia's Strategic Position
Authors: Charlotte Olivier
Published: November 2023

Australia's strategic position in the global geopolitical landscape is a dynamic and multifaceted subject, encompassing factors such as geography, economics, politics, and security. This comprehensive journal article, titled "Navigating the Geopolitical Landscape: An In-Depth Analysis of Australia's Strategic Position," delves deep into these intricate layers to offer a holistic understanding of Australia's role in the world. From its geographic location at the crossroads of the Indian and Pacific Oceans to its economic resilience and diverse trade relationships, from its vibrant democracy to its alliances and partnerships, Australia's position is analyzed in the context of both regional and global dynamics. The article also explores its relationships with neighboring nations, including Southeast Asian and Pacific Island countries, and its engagement in regional organizations. Additionally, it assesses Australia's response to key international actors, such as superpowers and regional powers, and examines its involvement in addressing regional challenges and conflicts. With a focus on meticulous research methodology, this article aims to contribute valuable insights to academic research, policymaking, and international relations discourse, illuminating Australia's pivotal role in shaping global affairs.
The Benefits of Ultrasound, Eccentric Exercise, and Neuromuscular Taping in Reducing Elbow Pain Caused by Tennis Elbow
Authors: Septiara Rahma , Herawati Isnaini
Published: November 2023

Tennis elbow, commonly known as lateral epicondylitis, is a problem in the tendons around the elbow, which act as a driving force for the extensor muscles of the hand. Apart from tennis players, this case also often occurs in workers who use heavy equipment or perform repetitive and excessive gripping tasks, lifting, or circular arms movements. Tennis elbow is a prevalent thing for patients who seek medical help because of pain in the elbow. Tennis elbow is caused by muscle contractions in the elbow joint that occur repeatedly in sports activities such as playing badminton, doing daily activities, or other work, which gives repeated loads to the forearm muscles resulting in the appearance of pain on the outside of the elbow. This case study aims to discover the benefits of providing physiotherapy interventions in the form of Ultrasound (US), Eccentric Exercise, and Neuromuscular Taping in conditions of elbow pain due to tennis elbow. The research method used is a case study. The respondent in the study was a 23-year-old patient who was a badminton player at the Badminton UKM Muhammadiyah University of Surakarta. This research was conducted six times for two weeks. Patients were evaluated using the Visual Analogue Scale (VAS). The results of physiotherapy intervention in the form of Ultrasound (US), Eccentric Exercise and Neuromuscular Taping showed a decrease in tenderness in the lateral epicondyle of the right elbow joint from 7 VAS to 3 VAS and movement pain from 7 VAS to 2 VAS. In conclusion, by providing physiotherapeutic interventions in the form of Ultrasound (US), Eccentric Exercise, and Neuromuscular Taping, there are benefits in reducing pain on the outside of the elbow against the condition of the tennis elbow.
Strengthening English Language Learning Through an Independent Curriculum Approach
Authors: Rintaningrum Ratna , Fahmi Arfan , Nuswantara Kartika , Trisyanti Umi , Yusuf Khanan , Zahrok Siti
Published: November 2023

This research aims to investigate the effectiveness of the "Independent Curriculum" approach in strengthening English language learning. The Merdeka Curriculum, which emphasizes student autonomy and an interest-based learning approach, is applied to a number of high school students in Indonesia. The research method used is a qualitative method with observation, in-depth interviews, and document analysis as data collection instruments. The research results show that the Merdeka Curriculum approach is able to increase learning motivation, active involvement of students in the learning process, as well as students' English language skills, especially in the aspects of speaking and writing skills. In addition, students also show an increase in creativity and critical thinking skills. In conclusion, the Merdeka Curriculum approach offers an innovative and effective alternative in learning English, while supporting the formation of independent, creative and critical student character.
BPJS Employment Development Strategy for Ternate Branch in Increasing Acquisitions for Shield Agents
Authors: Umasugi Mohbir , Harta Ridho
Published: November 2023

Social security is a form of social protection that guarantees everyone can fulfill a decent life's basic needs. Having death and accident insurance while working is very important for all non-formal workers in Indonesia, including in the city of Ternate and its surroundings. The data analysis method used in this research is descriptive qualitative. Qualitative descriptive is a method used to explore findings in the field. The research results show that there are four successful shield builders, such as the shield office built by Muhammad Hikmawan, which has 24 shield agents; Prasanti D has 25 shield agents; Taufik Hariyadi has 26 shield agents; and Vincenzo Runtu has 26 shield agents. The total number of agents from 4 supervisors is 101 productive shield agents who help socialize the benefits of the BPJS Employment program to the working community, non-wage earners. New BPJS Employment participants with the non-formal worker segment include motorcycle taxi drivers, fishermen, fishermen traders, etc. The acquisition sequence for January, there were 1048 participants; in February, there were 744 participants; in March, there were 5328 participants; in April, there were 2022 participants; in May, there were 7497 participants; and in June, there were 7188 participants; the total number of new participants registered through shield agents from January to June was 23827 participant.
Revolutionary Biology Education: Development of Advanced Biology Learning Through Websites and Learning Kits
Authors: Susanto Hendra , Ibrohim  , Basuki Andi , Purwanti Wiedia Carullina , Gunawan Ari , Syafruddin Afis Baghiz
Published: November 2023

Biology education has become essential in developing students' scientific understanding and skills in facing global challenges. Advanced biology learning can be introduced to students as an effort to apply science in everyday life and innovative research. This field of biology has opportunities for promising career paths and jobs in science and technology. However, this learning has yet to be widely introduced regarding innovations in the field of biology in various aspects so that it can deepen students' understanding and competence in solving problems. This research aimed to develop websites and learning kits in advanced biology education. The method used was ASSURE, including analysis of student characteristics, setting performance targets, media development, material exploration, evaluation, and revision. The results obtained in the research, covering the validation analysis of biological material, had met the aspects of depth, feasibility, clarity, suitability for purpose, and use of language. Validation analysis of video-based learning media had fulfilled the aspects of video quality, audio clarity, content suitability, text readability, and context connectedness. The learning platform validation analysis had met user experience, content availability, and visual quality. Recommendations for further research include a validation process by experts and field implementation to determine the effectiveness of learning media.
Factors Causing Destructive Fishing in the Waters of the West Seram Sea
Authors: Hehanussa D. J. A , Lewerissa Yanti Amelia , Hattu Jopy , Tuhumury Carolina
Published: November 2023

The use of fishing gear that is not environmentally friendly, which has led to the emergence of destructive fishing activities, is still carried out by fishing communities around the waters of West Seram. The aim of this research is to examine and analyze policies for dealing with the use of non-environmentally friendly fishing gear in the fisheries sector in West Seram Waters. The research method in this research is normative legal research equipped with a socio-legal approach. The approach used in this research is a statutory approach and a conceptual approach. The data collection technique is a literature study and is complemented by field data obtained through observation and in-depth interviews with stakeholders. Next, the data was analyzed qualitatively. The research results show that the fishing communities in Hatusua Village, Kamal Village and Waisarisa Village, which are located around the West Seram Waters, often use fishing gear that is not environmentally friendly when catching fish. The factors that cause them to carry out destructive fishing are factors such as a fairly long span of control making supervision difficult, economic needs; very simple fishing gear; providing assistance is not on target; Pokmaswas are less empowered; and lack of supervision between institutions. Meanwhile, countermeasures to overcome destructive fishing can be carried out through penal and non-penal approaches.
Influence of Current Ratio (CR), Return on Equities (RoE) and Price Earning Ratio (PER) on Share Prices: Study of Companies in Various Industrial Sectors Listed on the Stock Exchange Indonesian Effects 2018-2021
Authors: Adiandari Ade Maharini , Astuti Ni Komang Ayu
Published: November 2023

The aim of this research is to collectively explore the effects of the current ratio, return on equity, and price-earnings ratio on the stock prices of companies spanning various industries listed on the Indonesia Stock Exchange during the period from 2018 to 2021. This study involved a selection of 35 companies as samples, chosen through the purposive sampling method. The data employed in this research is of a secondary and quantitative nature. Data collection methods encompassed both observation and the analysis of documentary studies. The analytical approach used is multiple linear regression analysis. The findings indicate that, on the whole, the current ratio, return on equity, and price-earnings ratio exert a notable influence on stock prices. However, upon closer examination, it is evident that return on equity and price-earnings ratio individually demonstrate a favorable and substantial impact on stock prices.
Analysis of the Roles and Capabilities of the Indonesian National Armed Forces in Response to the COVID-19 Pandemic as a Non-Military Threat
Authors: Wiranto Heri , Darwin Muhadjir Muhammad , Hadna Agus Heruanto , Moeljono Djokosantoso
Published: November 2023

The spread of COVID-19 has been declared a non-natural national disaster, and it is recognized as a genuine non-military threat that necessitates collaboration among various institutions, particularly within the context of non-military defense, which falls under the purview of the Indonesian National Armed Forces (TNI). Responding to COVID-19 falls under the government’s responsibility, which includes the establishment of the COVID-19 Response Acceleration Task Force. The collaboration between civilian institutions and the TNI as elements of the unit is expected to demonstrate a streamlined and effective command line, aiming to uphold and safeguard the nation’s security effectively. This paper aims to analyze the role and capacity of TNI in addressing the COVID-19 Pandemic as a non-military threat by measuring the impact of various determinants on the implementation of the role and capabilities of TNI. The research employed a mixed methods approach, incorporating both sequential and concurrent models. Additionally, it involved an in-depth qualitative analysis of each determinant utilized in handling the COVID-19 pandemic. Generally, the primary elements in the COVID-19 Response Acceleration Task Force are civilian institutions based on the category of disaster and its societal impact. Nevertheless, the involvement of TNI through Military Operations Other Than War (OMSP) can expedite COVID-19 management through aid and humanitarian operations. Non-military defense operations strategically establish control command between ministries/agencies and local governments. The optimization of TNI’s capabilities in crisis management involves deploying personnel across Indonesia, with a central command under the TNI Commander and the establishment of command centers in crisis-affected areas. The success of TNI’s performance can be evaluated by examining its strategic leadership and patterns of civil-military cooperation in a systematic and deliberate manner.
Nyfikenhet som motivation och distinktion
Authors: Pettersson Helena , Wolanik Boström Katarzyna
Published: November 2023

The aim of this article is to analyze the meanings attributed to curiosity. Specifically, we try to understand curiosity as cultural ideal in relation to international professional mobility among physicians and researchers in the medical field. Through in-depth interviews, we discuss our informants’ view on curiosity as well as its relation to a mobility practice that affects the professional’s choice of career options and place of work and thus their knowledge, in terms of both learning and production. How is curiosity narrated as a genre of academic mobility and how is it applied as a means of distinction towards less curious and less mobile colleagues? We problematize curiosity as a motive, ideals and practice; a pleasurable driving force weighed against family obligations and internal professional career requirements.
Mercury Sorption onto Rice Husk Ash: An Isothermal Remodelling
Authors: Dan-Iya Bilal Ibrahim , Ada Faggo Abdullahi , Ubana Muhammed Abdullahi , Haruna Ismaila , Grema Aisha , Shukor Mohd Yunus
Published: November 2023

The rice milling process produces rice husk as a by-product. It is one of the most important agricultural leftovers in terms of volume. The data of the sorption isotherm of Hg (II) (CV) sorption onto rice husk ash, which was plotted using linearized plots of isothermal models were reanalyzed using isothermal models using nonlinear regression. As the datapoints were small, nineteen isotherm models with parameters of only up to three were utilized to prevent overfitting. The models were Henry, Langmuir, Freundlich, Temkin, Dubinin-Radushkevich, Jovanovic, Redlich-Peterson, Sips, Toth, Hill, Khan, BET, Vieth-Sladek, Radke-Prausnitz, Brouers–Sotolongo, Fritz-Schlunder III, Unilan, Fowler-Guggenheim and Moreau. Statistical analysis based on error function analyses such as root-mean-square error (RMSE), adjusted coefficient of determination (adjR2), accuracy factor (AF), bias factor (BF), Bayesian Information Criterion (BIC), corrected AICc (Akaike Information Criterion), and Hannan-Quinn Criterion (HQC) showed that Freundlich model was the best model. The value of the maximum monolayer adsorption capacity for Hg binding to rice husk ash according to the Langmuir’s parameter qmL was 3.998 mg g-1 (95% Confidence interval from 2.473 to 5.523), while bL (L mg-1), the Langmuir model constants was 0.067 L mg-1 (95% C.I. from 0.001 to 0.134). The Freundlich model is unable to forecast the maximal adsorption capacity. The Halsey rearrangement of the Freundlich equation gave the estimated maximum absorption of 3.39 mg g-1, which is very close to the experimental value. The nonlinear regression method provides parameter values within the 95% confidence interval, facilitating improved comparability with prior research.
An Efficient Road Traffic Modeling through a Novel Real Time Traffic Simulator
Authors: Singh Amarpreet , Singh Sandeep , Aggarwal Alok
Published: November 2023

Dynamic traffic control is a challenging task that involves meeting rising traffic demands and cutting down on intersection delays. The existing yellow/red/green light fixed transition periods used by traffic controllers make it impossible for them to adapt to changing real-time traffic conditions at intersections. Furthermore, it would be impractical to hire traffic officers for every intersection throughout the day due to a lack of personnel, and even if sufficient personnel are available, it would be a very expensive set up. A fuzzy based traffic model was designed and simulated in real time conditions using the developed traffic simulator algorithm to control the traffic jamming at road intersections. The developed fuzzy model was based on three fuzzy inputs and its performance was measured for 13 cases of varying road width. The developed model outperformed the traditional fixed-time delay model in all the cases and the level of improvement was further increased when the congestion was high. Narrower roads were more congested and the improvement with fuzzy systems as compared to its fixed time delay counterparts was as high as 26%. This research findings clearly support the use of fuzzy logic for handling the most challenging problem of traffic congestion in densely populated regions.
A Review of YOLO Object Detection Model in Forensic Evidence Analysis
Authors: Kolhatkar Pooja , Padule Dipak , Salunkhe Pratima
Published: November 2023

The rate of crimes is an ever-increasing problem in our society. A huge number of cases are still pending and need to be solved. Collecting and analysing evidence is becoming a more important complex task. And it is becoming brain storming thing for officers. With the availability of enormous data and the need for computer vision systems, research on object detection models/algorithms has become crucial over the last few decades. With various CNN architectures available, the state- of-the-art You Look Only Once (YOLO) model is very popular for many reasons mainly fast detection even on low-end devices. Followed by introduction and background this paper reviews the innovative and descriptive approach YOLO takes at object detection and how it is helpful in Forensic Evidence Detection and Analysis. Key Words: YOLO, Forensic Evidence, Object Detection, Crime Scene
Facial Emotion Detection Using CNN-Based Neural Network
Authors: Singh Sukhpreet , Nazmul Alam Mohammad , Lata Suman
Published: November 2023

—While computer vision aims to confound humans through the analysis of digital images, humans rely on their sensory perception to decipher emotions. Unlike the challenge of comprehending virtual images, assessing emotions in speech involves evaluating various aspects such as tone, volume, speed, and more. These novel techniques allow for the modulation of emotional "anxiety" in speech. In this model, our objective is to develop a convolutional neural network (CNN) version capable of segmenting input videos into seven distinct symbols representing emotions: anger, hatred, criticism, happiness, sadness, surprise, and neutrality. To achieve this, we leverage a CNN to extract and process semantic information from facial expressions, enabling us to discern these emotions accurately. Additionally, we implement data augmentation strategies to combat issues of overfitting and underfitting. The results from this version of the model indicate improved performance when handling larger images, achieving an accuracy rate exceeding 90%. This marks the creation of a CNN-based system for recognizing emotions conveyed through speech patterns. We have carefully adjusted several parameters to enhance the model's accuracy while also investigating the key factors influencing its performance. The model concludes by delving into a comprehensive discussion on the precision and robustness of different CNN designs, highlighting areas for potential improvement, and assessing the overall efficiency of these enhancements. Keywords— CNN, Neural Network, Emotion Detection, RNN, Face Recognition
Steganographic Techniques for High-Capacity Covert Communication in Images and Videos
Authors: Mohite Prof.K.T
Published: November 2023

Steganography is the art of concealing information within other data to obscure the transmission process. Digital photos are the preferred carrier files due to their ubiquity online. Various steganography techniques exist for hiding sensitive data in video frames, each with distinct strengths and weaknesses. Some applications require total invisibility for critical information, while others can accommodate larger secret messages. Our project conceals messages within visuals, enabling users to select replacement bits instead of employing less secure LSB substitution. Data transmission, the process of sending data from source to destination, often involves slower mediums like coaxial cables and twisted pair wires, which can result in data leaks or losses. To address these issues, fiber optics are employed. Fiber optics transmited data as light beams, minimizing data leakage and incorporating security measures. In our proposed system, we enhance fiber optic encryption through the use of images. Key Words: Steganography, data concealment, digital photos, steganography techniques, data invisibility, LSB substitution, data transmission, coaxial cables, twisted pair wires, fiber optics, data security, image encryption.
E-MODULE ENTREPRENEURSHIP BASED ON MIND MAPPING AS A MEDIA OF STUDENT UNDERSTANDING
Authors: Arifin Syamsul , Pratikto Heri , Churiyah Madziatul
Published: November 2023

In the context of distance learning, educators face limitations in utilizing traditional learning media, prompting the need to explore alternative approaches for self-evaluation activities. This research focuses on the development of an offline desktop version of an entrepreneurial mind mapping tool as a learning medium. The objectives of this study are twofold: 1) to analyze the feasibility of an interactive learning medium based on mind mapping, and 2) to assess its practicality in terms of structure and implementation. Data collection involved documentation methods, interviews, review sheets, expert validation, and questionnaires. The study employed the 4D stages (define, design, develop, disseminate) to develop the product in an e-module format. The findings indicate that the developed learning medium is highly feasible and practical. It significantly enhances students' understanding compared to other learning media, as evidenced by the measured results. Students responded positively to the developed media, suggesting that interactive learning media based on mind mapping in entrepreneurship courses can effectively support student understanding, especially in the context of distance learning.
ORGANIZATIONAL SILENCE, ORGANIZATIONAL TRUST, AND ORGANIZATIONAL COMMITMENT
Authors: Ahmadian Sahar , Astrabeh Saeed , Ejrami Mohsen
Published: November 2023

Organizational silence limits the effectiveness of organizational decisions and change processes. This is a problem that is currently plaguing organizations, and it causes most organizations to suffer from very little employee comments and opinions that can reduce the effect of organizational trust on organizational commitment. Therefore, the present research investigates the mediating role of organizational silence and its dimensions including; Deviant silence, Disengaged silence, Diffident silence, Defensive silence, Relational silence, and Ineffectual silence in the effect of organizational trust on organizational commitment. The method of collecting information was a standard questionnaire. The statistical population of the research includes 75 experts of Automotive Company in Iran. The questionnaire was distributed among 75 people and finally 70 questionnaires were returned healthy and analyzable. For the statistical analysis in the inferential statistics section of the research, all the analyses were done using the structural equation technique and the partial least squares method with the help of SMART PLS software. The results of data processing showed that relational silence, diffident silence, and deviant silence play a mediating role in the effect of organizational trust on organizational commitment. Other research results did not confirm the mediating role of defensive silence, ineffectual silence, and disengaged silence in the effect of organizational trust on organizational commitment. The results of the research can be used for automotive company's managers to identify the types of silences that exist in the organization and increase the organizational trust and commitment of company employees
THE EFFECT OF E-COMMERCE AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON THE REVENUE CYCLE OF MICRO, SMALL AND MEDIUM ENTERPRISES
Authors: Ami Aulia Sandina , Syafitri Lili , Meiriasari Vhika
Published: November 2023

This research aims to analyze and describe the influence exerted by E-commerce and the use of Accounting Information Systems on the Income Cycle of Micro, Small, and Medium Enterprises (MSMEs) in Prabumulih City. The sampling technique used is simple random sampling. The data analysis technique employed in this study was multiple linear regression analysis, which was then processed using the SPSS version 26.0 software application. The data used in this study are primary data collected through a questionnaire, with 100 respondents sourced from MSME actors in Prabumulih City. Several analytical methods were used, including descriptive statistics, classic assumption tests, multiple linear regression tests (such as the coefficient of determination test, R2), t-tests, and F-tests. This research demonstrates that E-commerce has a positive and significant effect on the MSME Revenue Cycle, and the Use of Accounting Information Systems also has a positive and significant effect on the MSME Revenue Cycle. Furthermore, both E-commerce and the Use of Accounting Information Systems have a positive and significant impact on the Income Cycle of MSMEs, both partially and simultaneously.
ANALYSIS OF ACQUISITION ON FINANCIAL PERFORMANCE IN ACQUIRING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Authors: Yusmar Agung Hidayat , Ramli Anwar , Musa Muh. Ichwan , Hasbiah Siti , Budiyanti Hety
Published: November 2023

In recent years, several companies in Indonesia have engaged in acquisition activities as part of their growth and expansion strategies. The acquisition process involves one company acquiring another company, which can have various implications for the financial health and operational efficiency of both the acquiring and target companies. This study aims to analyze the comparison of the financial performance of companies listed on the Indonesia Stock Exchange before and after making acquisitions. The study uses a quantitative method with a descriptive approach, and the data used are secondary data obtained from the Indonesia Stock Exchange. In this study, the sample was obtained using purposive sampling technique, resulting in the selection of three companies that carried out acquisition activities in 2020. Data analysis in this study is divided into three parts: descriptive statistical tests, normality tests using the Kolmogorov-Smirnov test, and hypothesis testing consisting of paired sample t-tests for normally distributed data and Wilcoxon signed rank tests for data that are not normally distributed. Based on the results, it is evident that out of the eight financial ratios that have been tested, only one financial ratio experiences significant differences after making an acquisition, namely the Quick Ratio. The other seven ratios, namely Current Ratio, Total Asset Turnover, Debt to Asset Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, and Earnings Per Share, do not show significant differences. This suggests that the company has not fully optimized its performance in achieving the expected synergy through the acquisition process.
THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE
Authors: Siahaan Josepin , Mardhiyah Ainun , Siregar Onan Marakali
Published: November 2023

In today's dynamic and competitive business environment, organizations are increasingly recognizing the pivotal role that employee performance plays in achieving sustainable growth and maintaining a competitive edge. Consequently, understanding the factors that contribute to and influence employee performance has become a focal point for many contemporary organizations. Perceived organizational support and work engagement have emerged as two key variables that significantly impact employee performance and overall organizational effectiveness. This research aims to analyze the influence of perceived organizational support and work engagement on the performance of employees at the PT Bank Tabungan Negara (Persero) Medan Branch Office. This study employs quantitative research methods with a causal approach (cause and effect). The population comprises 158 employees from the PT Bank Tabungan Negara Medan Branch Office, with 61 employees participating as the sample. Data collection methods include questionnaires, observations, interviews, and data analysis using multiple linear regression analysis. The research findings reveal three significant conclusions: 1) Perceived organizational support significantly influences employee performance with a significance value of 0.046. 2) Work engagement significantly affects employee performance with a significance value of 0.000, indicating its strong impact. 3) Both perceived organizational support and work engagement jointly and significantly impact employee performance, with a significance value of 0.000, emphasizing their combined importance in enhancing employee performance at the organization.
Multicultural at the Meso-Level: Governing Diversity within the Family in South Korea
Authors: Draudt-Véjares Darcie
Published: November 2023

Departing from extant studies that largely focus on gender roles, norm diffusion, or ethnonationalism, this paper highlights policy siting as one understudied factor in determining why and when states manage cultural diversity. Using the case of South Korea's family-centred multicultural
policy, the paper contributes to the growing body of literature on comparative policymaking, multiculturalism, and multi-level citizenship by foregrounding the processes by which governing elites target specific meso-level social institutions as privileged sites of diversity governance. The
paper draws on immersive field research conducted between 2017 and 2023 to introduce and analyze the concept of familial multiculturalism to explain how the state locates diversity governance mainly within the family and between family and broader society. Siting diversity governance
in powerful meso-level institutions like the nuclear family in shaping state multiculturalism is not unique to Korea. Rather, the paper contends that these institutions play a significant role in cultural management endeavours worldwide. While the content of a multicultural site depends on
history and national context, states worldwide seek to mitigate social friction and political backlash by targeting certain intercultural relations and negating or delegitimizing others. The paper concludes with a discussion of the contemporary political ramifications of Korea's multiculturalism
and prospects for future broadening and deepening.
Mutual Perceptions and China-South Korea Relations: A Comparative Study of the Academic Literature
Authors: Byun See-Won
Published: November 2023

How do China and South Korea see their relationship after 30 years of normalization, and why have views shifted since 2017? Research on perceptions and their foreign policy implications usually draws from offcial discourse and public opinion. This review essay assesses the nature and
drivers of China-South Korea mutual perceptions by comparing their academic literature on bilateral relations. Scholarly accounts may offer longer-term interpretations of specialized interests, and a fuller picture of how and why views vary. On both sides of the China-South Korea academic
debate, the quantitative volume of studies and qualitative appraisal of relations declined in the 2017???2021 Xi Jinping-Moon Jae-in period. Levels of optimism/pessimism vary by issue-area. Views of third-party constraints on security relations, and domestic political influences on societal
relations, drive mutual pessimism. Koreans are more pessimistic about the economic partnership and reassess historical relations more unfavourably, which trace back to views of relative dependence and hierarchy. Three implications emerge for post-2022 relations in light of leadership transition
in Beijing and Seoul. Enduring security priorities require minimum strategic interdependence and stronger trust-building mechanisms. Positive functional spillovers from economic and local/nonstate cooperation remain in question. And lasting cultural costs of political disputes compel joint
efforts to enhance mutual understanding. Overall, shifts in structural and ideational factors that historically drove normalization are driving the current discord, and prompting both sides to lower future expectations of each other.
Enhancing the Sustainable Transportation Facilities Infrastructure Need with the Trip Generation Modeling
Authors: Sarsam Saad
Published: November 2023

The transportation system is considered as one of the most important sustainable infrastructures in a country. Enhancing its need for development to cover the requirements of the inhabitants in a city is vital and the starting point for that is the consideration of the total number of trips generated to cover the commercial, educational, work and entertainment needs. In the present work, the trip generation in Baghdad was monitored and modeled. A questionnaire was designed and distributed among the western part of the city to obtain information regarding the number of trips generated daily by the household. Various aims of the trips and their duration as conducted by the members of each household were obtained, analyzed, and modeled. The obtained trip generation statistical model of Baghdad urban area can be implemented in the future development of the sustainable transportation infrastructure and predict its need for expansion and development.
Schwannoma intraóseo en fémur, una presentación inusual. Reporte de caso
Authors: Palomo H Gonzalo , Golindano Suraima
Published: November 2023

El Schwannoma o Neurilemoma es un tumor benigno de derivación neuroectodérmica que se origina en las células de Schwann, que constituyen la envoltura de los nervios. Es el tumor benigno más común de los nervios periféricos, tiene predisposición a originarse a partir de nervios periféricos sensoriales y puede presentarse como tumores en tejidos blandos. La presentación intraósea del Schwannoma es rara y corresponde al 0,2% de los tumores óseos primarios. Se presenta caso clínico de paciente masculino de 36 años de edad con tumor en cóndilo femoral medial de rodilla derecha de 4 años de evolución, cursando con dolor intermitente moderado a quien se le practicó el protocolo oncológico, imagenológico e histológico, de la Unidad de Oncología Ortopédica del estado Monagas. Se diagnosticó Schwannoma intraóseo, se procedió a realizar resección marginal y reconstrucción con alloinjerto y fijación con placa y tornillos con excelente evolución postoperatoria. El Schwannoma intraóseo es extraordinariamente raro y su ubicación en el fémur lo es aún más. El objetivo del presente trabajo es reportar un caso de Schwannoma Intraóseo, mostrar las estrategias para su diagnóstico y los tratamientos aplicados, así como la revisión de los datos al respecto existentes en la literatura.
Abordaje posterior en fracturas de meseta tibial complejas en pacientes tratados quirúrgicamente en el IAHULA
Authors: Puente Carlos , Zambrano Emiro , Campagnaro José G. , Alfonso Luis
Published: November 2023

Las fracturas de meseta tibial compleja se asocian a traumatismo de alta energía, principalmente en accidentes de motocicleta, siendo un desafío para el cirujano ortopedista. En la década de 1970, Schatzker propuso una clasificación radiológica para las fracturas de la meseta tibial, que destacaba la morfología de los seis tipos principales. Las imágenes de tomografía computarizada y tridimensional, han cambiado la comprensión y el tratamiento de las fracturas de la meseta tibial. Recientemente, esa clasificación original se complementó con una más amplia; puesto que, se introdujo el fragmento en cuña dividida y la continuidad de la columna posterior como determinantes de la estabilidad articular y el papel fundamental que desempeña en el tratamiento de las fracturas de la meseta tibial, con ellos también la importancia de abordajes quirúrgicos que permitan la visualización posterior para una adecuada reducción. El estudio documenta las técnicas de fijación interna y abordajes posteriores realizadas en el IAHULA, valorando los resultados clínicos en cuanto a dolor y satisfacción del paciente, como consolidación, pseudoartrosis o falla en la técnica de osteosíntesis realizada. El resultado a partir de las escalas de evaluación de la AO y KOOS, arrojaron que, con un efecto excelentes se agrupa un 28,6% y bueno a un 42,9%, indicando la importancia de la fijación de la columna posterior, para prevenir artrosis postraumática temprana e inestabilidad articular.
Efek Terapi Citicoline terhadap Pemulihan Kognitif dan Motorik Pasien Stroke Iskemik Akut dengan Polimorfisme ApoE4 rs429358 dan rs7412
Authors: Muhammad Faizal , Ummah Afifah Syifaul , Aisyah Farida , Danuaji Rivan , Subandi  , Mirawati Diah Kurnia
Published: November 2023

Citicoline has a neuroprotectant effect, especially in mild-to-moderate stroke. The presence of the ε4 allele in the ApoE gene is associated with a severe acute ischemic stroke (AIS) phenotype, in addition to neurodegenerative risk This study aims to determine the effect of citicoline on cognitive and motoric recovery in severe AIS biomolecularly, such as ApoE4 rs429358 and rs7412 polymorphisms. A 64-year-old woman was diagnosed with AIS with a 6-hour onset and with a NIHSS score of 25 and MMSE score of 21. The patient’s AIS was biomolecularly severe as proven by PCR-RFLP (polymerase chain reaction-restriction fragment length polymorphism) ApoE4 which yielded 482 bp at rs429358 (codon 112) and 249 bp 167 bp at rs7412 (codon 158) on electrophoretic visualization. The patient received 3x 500 mg intravenous citicoline for 4 days followed by another 1000 mg of citicoline intravenous during polyclinic control for 5 consecutive days. On the 9th day, the patient experienced improvement in cognitive function with an MMSE score of 29 and superior (4/5) and inferior (5/5) motoric strength. Citicoline is a neuroprotectant agent that is beneficial for the recovery of cognitive and motoric function in biomolecularly severe SIA (ApoE4, C/C, Arg112/Arg158) because it can save the penumbra area from infarction.
Financial Education, Parent's Income, Financial Literacy on Financial Management Behavior through Self-Financial Efficacy in Students
Authors: Muhammad Syarifuddin Ahzab  , Dies Nurhayati  , Etta Mamang Sangadji
Published: November 2023

Globalization is marked by the rapid advancement of technology, which will impact human thinking patterns and tend to encourage individuals to get trapped in consumer behavior. The lack of financial literacy makes society vulnerable to financial problems. Therefore, the importance of the role of both the community and the government in providing education on financial literacy is crucial. One of the government's roles, through OJK, is to provide education on Financial Literacy to the public, especially students and scholars. The community's role can start from within the family circle, by educating children about family financial management from an early age. Consequently, financial education from a young age will inadvertently benefit children because they can manage their finances, such as pocket money, effectively. The methods used include quantitative methods combined with path analysis, and the results show that there is a direct influence of Family Financial Education, Parent's Income, and financial knowledge on financial management behavior through self-financial efficacy. Then, the results of the Path Analysis with the Sobel test show that Family Financial Education (0.495 > 0.387), Parent's Income (0.158 > -0.194), and Financial Literacy (0.176 > -0.289) affect these variables. The conclusion from the test results indicates that Family Financial Education, Parent's Income, and Financial Literacy directly and indirectly influence the financial behavior patterns of students."
The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency
Authors: Muh. Alamsyah Perdana Putra  , Linda Razak  , Waode Rayyani
Published: November 2023

This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.