bluuebunny/crossref_metadata_2025 huggingface dataset:
Writing strategies used by Croatian students in EFL argumentative essays
Authors: Molnar Draženka , Šplihal Ivana
Published: December 2024

Foreign language (FL) proficiency assumes effective application of all four language skills in order to communicate properly in the target language. The development of writing in particular has been acknowledged as one of the main challenges in FL learning and teaching. Against the background of increasing L2 writing strategy research in recent years (Leki 1998; Sasaki 2000; Casanave 2004), scholars have been focusing on learners’ writing strategies in various writing tasks. However, empirical research on FL writing competence in the Croatian context has yet to receive sufficient attention. In response to this need, the present study sought to explore the writing processes and products of eight Croatian EFL university students during their collaborative work on argumentative essays. We opted for a case study design. The aim of this case study is threefold: (1) to identify the writing strategies that EFL students predominantly employ in the process of essay writing within the traditional cognitive framework, (2) to explore participants’ attitudes toward collaborative writing, and (3) to investigate if there are any distinctions in the use of writing strategies by skilled and less-skilled student writers. We analysed and compared data collected from a think-aloud protocol, immediate retrospective interviews, and written drafts of papers. The results indicated that the participants utilized a relatively high level and diverse repertoire of writing strategies. The findings also showed that there are no significant differences in the number of writing strategies used by skilled and less-skilled writers. However, the former displayed a more effective strategy usage than the latter. Accurate application of writing strategies, explicit teaching in class, awareness of different rhetorical conventions of academic writing in other languages, and individual factors are identified as the key elements of discourse competence. The findings are discussed in light of FL writing competence and implications for future teaching pedagogy and practice.
Efektivitas Layanan Bimbingan Kelompok Menggunakan Mind Mapping Pada Career planning Anak Asuh
Authors: Romadhon Hilman , Eni Nur’aeni  , Yogi Damai Syaputra
Published: December 2024

This study aims to improve career planning through group guidance using the mind mapping technique. The research employs a quantitative method with a pre-experimental one-group pretest-posttest design. The study was conducted at Panti Daarul Hasanah Karawang with a sample size of 10 people. The research instrument was a career planning questionnaire using a Likert scale. The intervention was given in 4 sessions. Data were analyzed using the Wilcoxon test and n-gain test to assess effectiveness. Data analysis was performed using the Wilcoxon test and n-gain through SPSS version 25. The results showed that the career planning of the foster children before the intervention was in the very low and low categories. After the intervention, their career planning increased to the medium, high, and very high categories. The Wilcoxon test analysis showed a significance value of 0.005 < 0.05, indicating that the group guidance intervention using mind mapping was effective in improving the career planning of foster children. Furthermore, the n-gain test used to measure the effectiveness of the treatment showed an n-gain value of 98.5%, meaning that this group guidance was highly effective in enhancing the foster children's career planning
Pengaruh Waktu Aplikasi Pupuk Dasar terhadap Pertumbuhan dan Produktivitas Berbagai Genotipe Bayam (Amaranthus sp.)
Authors: Rosyid Muhammad Syaiful Ar , Ritonga Arya W , Chozin Muhamad Achmad
Published: December 2024

Produktivitas nasional bayam tergolong rendah pada kisaran 20% potensi hasil, sedangkan luas lahan budidaya memiliki tren menurun. Produktivitas dapat ditingkatkan melalui penggunaan varietas unggul dan pemupukan yang optimal. Pemupukan yang optimal sangat penting karena tanaman semusim seperti bayam memiliki siklus hidup yang singkat. Pupuk dasar yang diaplikasikan pada waktu yang tepat dapat mengoptimalkan pertumbuhan dan produktivitas bayam. Penelitian ini bertujuan mengetahui pengaruh waktu aplikasi pupuk dasar terhadap berbagai genotipe bayam. Penelitian ini menggunakan rancangan kelompok lengkap teracak (RKLT) pola tersarang, dengan petak utama waktu aplikasi pupuk dasar (0 MST dan 1 MST) dan anak petak 14 genotipe bayam. Peubah yang diamati meliputi: tinggi tanaman, daya tumbuh, diameter batang, ukuran daun, panjang tangkai daun, umur panen, bobot per tanaman, bobot per petak, dan dugaan hasil per hektar. Data yang diperoleh diolah menggunakan software Ms. Excel dan dianalisis menggunakan uji BNJ pada taraf nyata 5%. Hasil penelitian menunjukkan waktu aplikasi berpengaruh sangat nyata terhadap karakter-karakter agronomis seperti panjang daun, lebar daun, panjang tangkai daun, diameter batang, luas daun, bobot pertanaman, dan produktivitas, pertumbuhan dan produktivitas lebih tinggi pada aplikasi pupuk dasar 1 MST, serta berpengaruh nyata pada tinggi tanaman dan jumlah daun saat 2 MST. Produktivitas tertinggi dimiliki oleh genotipe B3, B14 dan B12 yang merupakan bayam hijau. Produktivitas terendah terdapat pada genotipe B6, B8 dan B9 yang merupakan bayam merah. Rata-rata produktivitas bayam hijau lebih tinggi dibandingkan dengan bayam merah. Terdapat keragaman yang nyata antara genotipe yang diuji pada semua karakter.
Kata kunci: karakter agronomis, keragaman genotipe, pemupukan, waktu aplikasi
Single supplementation of goat colostrum, probiotics, and prebiotics for diarrhea management in cats
Authors: Budiono Dwi , Vibowo Heryudianto , Anggraeni Henny Endah , Rahma Anisa , Sujarnoko Tekad Urip Pambudi , Fadholly Amaq , Calista Pradnya , Zonathan Hendri , Rahmat Kukuh Amru Dhiya , Nugraha Ivan Taufiq
Published: December 2024

Diarrhoea in cats is a change in the condition of faeces from paste to liquid consistency caused by several factors, such as food changes and bacterial, viral, and parasitic infections. Handling diarrhoea in cats is performed immediately so that the symptoms subside. One effective prevention and control effort is the provision of colostrum-based supplements, probiotics and prebiotics. In a case of diarrhoea at the Depok Pet Center clinic, two cats aged 1.5 years (Ayu) and 5 years (Gentong) were given colostrum-based supplements, probiotics, and prebiotics. The initial symptoms of the Ayu cat were diarrhoea and liquid faeces, while the Gentong cat had decreased appetite, weakness, and paste-shaped faeces. Supplementation was carried out for two days. On day three, the condition of the faeces of both cats were solid and shaped, but some parts of the faeces were still mushy. On day six, the condition of the faeces of both cats was good, marked by being shaped and solid.
Profiling of anaplasmosis in dogs from small animal veterinary clinics in Cities of Nueva Ecija, Philippines
Authors: Timenia Anne Auldwyne T. , Santos Christian C. , Soriano Alvin Puntil
Published: December 2024

This retrospective study analyzed canine anaplasmosis data from 2020 to 2022 collected from eight small animal veterinary clinics across Cabanatuan, Gapan, Muñoz, and San Jose City in Nueva Ecija. The study focused on the distribution of cases based on the dogs' age, sex, breed, the timing of reported cases, and the owners' residence, utilizing Microsoft Excel for data organization. The findings indicate that dogs aged 7-12 months experienced the highest incidence of anaplasmosis at 54.40%. Male dogs showed slightly higher infection rates (49.77%) compared to females (49.39%). Toy breeds were most affected, with a 61.13% infection rate. The most common clinical sign was inappetence, reported in 61.01% of cases. Anaplasmosis cases peaked during the rainy season from June to November, with Cabanatuan recording the highest number of cases (189). The study confirmed significant statistical correlations between anaplasmosis and the animals' age, sex, and breed.
Chronic oral fistula and bladder stones management in a sulcata tortoise (Centrochelys sulcata)
Authors: Wibowo Deny Setyo , Esfandiari Anita , Iman Bintang Nurul , Rahmiati Dwi Utari , Fitri Arni Diana
Published: December 2024

This case study aimed to illustrate the clinical management and therapeutic strategies required for a 4-year-old male Sulcata tortoise named Swift, who presented with significant health issues, including an oral fistula and bladder stones, often indicative of broader husbandry problems. Swift weighed 13 kg and exhibited symptoms such as extensive white lesions across his mouth, an uneven mouth surface, and a foul odour, along with severe lethargy, refusal to eat or drink, and a drooping head. Physical examination revealed dehydration characterised by sunken eyes and reduced skin turgor. Radiographic findings indicated a mass with increased opacity in the mid-body cavity, suggesting the presence of a bladder stone. The treatment involved anaesthesia with ketamine and midazolam, followed by isoflurane gas for maintenance. Surgical interventions included cleaning the oral cavity, inserting a feeding tube, and removing the bladder stone via a transplastron-celiotomy approach. Postoperative care consisted of intracoelomic administration of antibiotics, vitamins, analgesics, and fluid therapy
Optimizing preoperative care with oxygenation for traumatic diaphragmatic hernia repair in a domestic short hair cat
Authors: Suryani Pika Sati , Rachmawati Yesi , Celia Kristania
Published: December 2024

Diaphragmatic hernia is a life-threatening condition in cats that requires prompt diagnosis and a systematic approach for management. This case report highlights the critical role of presurgical oxygenation in enhancing the safety and success of surgical management of diaphragmatic hernias in cats. A female domestic short-haired cat, Mini, was referred to the PDHB Drh Anton SAP clinic for lethargy and inability to defaecate. Radiographic examination revealed a disrupted diaphragmatic outline with increased cranial opacity, indicating displacement of gastrointestinal organs into the thoracic cavity, including the stomach, small intestine, and colon. The cat was diagnosed with diaphragmatic hernia. Prior to the surgical intervention, presurgical oxygenation was administered to stabilise the patient and reduce the risk of hypoxia. Surgery involved the repositioning of the abdominal organs and repair of the ruptured diaphragm. Postoperative care included intensive monitoring and administration of antibiotics and analgesics. After one week of recovery, the cat showed significant improvement, with healed surgical wounds and stable clinical conditions, and was discharged in good health.
Diet-related feline lower urinary tract disease in a mixed-breed angora cat: a case report
Authors: Sachio Drevani Angelika , Suartha I Nyoman , Arjentinia I Putu Gede Yudhi
Published: December 2024

Feline Lower Urinary Tract Disease (FLUTD) encompasses bladder and urethral disorders in cats and is influenced by factors such as diet, care, litter hygiene, and activity levels. An eight-year-old mixed-Angora queen weighing 4.1 kg presented with haematuria at the Udayana University Veterinary Teaching Hospital. Despite being active and displaying typical vital signs, the cat experienced abdominal discomfort on palpation. Diagnostic evaluations including macroscopic and microscopic urine analyses revealed haematuria, proteinuria, and struvite crystals. Radiographic and ultrasonographic examinations identified radiopaque material and uroliths in the bladder, with concurrent bladder wall thickening, although the blood parameters were normal. The cat was diagnosed with FLUTD due to urolithiasis and cystitis, and underwent dietary management, increased water intake, and daily CYSTAID Plus® supplementation. In this case, the prognosis remained positive (fausta). After 14 days, a significant improvement was noted in the absence of haematuria, and the urine appeared bright yellow without turbidity.
Identifikasi Risiko Produksi dan Pemasaran Produk LTI (Light Trap Insect) di CV Joglo Nusantara
Authors: Dwi Irvanto Rahman , Rizky Kurniyanto Ifan , Rum Mokh
Published: December 2024

CV. Joglo Nusantara is a business in the agriculture sector that produces agricultural technology tools. One of the products made by CV Joglo is LTI (Light Trap Insect). LTI functions as an alternative deterrent to pest attacks on rice fields. Nevertheless, CV Joglo has a risk in production operations because the machine was damaged and needs to wait for the machine to be repaired. In addition, there is a marketing risk due to promotional obstacles in online media through the pre-order system. This research aimed to determine production and marketing risks and provide risk mitigation for the highest risks in CV. Joglo Nusantara. This research used fishbone diagram analysis tools and FMEA (Failure Model and Effecct Analysis). The results showed four production risk indicators: human resource risk, raw materials, equipment/machinery, and process. The results of marketing risk are two indicators in the form of market risk and promotion. Risk mitigation activities in CV. Joglo Nusantara on priority risks, namely production risks, by checking LTI equipment production machines, selecting raw materials that get quality standards, improving communication with fellow workers, and mitigating marketing risks by guiding CV owners on how to promote LTI technology tools by implementing a pre-order system to online media such as Instagram, Facebook, and WhatsApp by posting photos and videos of LTI.
Keputusan Pembelian dan Kepuasan Konsumen Jeruk Lokal Rimau Gerga Lebong di Pulau Sumatera
Authors: Putri Rani Revina , Nurmalina Rita , Suprehatin Suprehatin
Published: December 2024

Rimau gerga lebong orange (hereafter referred to as gerga orange) is a local orange variety of Bengkulu Province which is currently developed as a national superior commodity. It is important to understand the consumer behaviour to developing this local orange. The purpose of this study is to analyze the purchasing decision process and consumer satisfaction with gerga orange. This study uses primary data from an online survey of 200 respondents taken deliberately in Bengkulu, South Sumatra, and Jambi provinces in April and May 2022. Data were analyzed using descriptive methods, customer satisfaction index (CSI), and importance-performance analysis (IPA). In CSI and IPA analyses, this study uses eight attributes of oranges: taste, juicyness, freshness, colour, size, price, promotion, and product availability. The results of the purchase decision showed that most consumers buy gerga oranges because the benefits of vitamin C that contain in gerga oranges, obtain information from previous purchasing experiences, consider taste attributes in the pre-purchase evaluation, decide to buy gerga oranges due to situational factors, and express satisfaction and are willing to repurchase gerga oranges. Based on CSI analysis, the results showed that the level of consumer satisfied with the purchase and consumption of gerga oranges. Based on IPA analysis, the attribute of gerga lebong rimau oranges that needed improvement was fruit availability. The results of this study can provide benefits to breeders or fruit growers in developing varieties of gerga oranges according to consumer needs and preferences and for marketers to develop marketing strategies for gerga oranges more precisely.
Analisis Perbandingan Usahatani Cabai Keriting Sebelum dan Sesudah Kenaikan Harga Input Produksi di Kota Pekanbaru
Authors: Amrin Siti Nurhaliza , Hadi Syaiful , Cepriadi Cepriadi
Published: December 2024

Curly chili is a horticultural crop that is very much needed by residents in Pekanbaru City. The success of curly chili farming is highly dependent on the use of production inputs. This study aims to compare the income, productivity, and production costs of curly chili farmers before and after the price of production inputs is increased. The survey was conducted using a purposive sampling strategy involving 30 farmers who farm curly chili. This study used the Paired Sample t-test to compare the production costs, productivity, and income of curly chili cultivation before and after the increase in input prices. The results of this study indicate that the characteristics of farmers include productive age, high school graduates as the most formal education, and have more than ten years of high category agricultural experience. The average area of respondents' land is 0.5 hectares. The use of production elements such as labor, NPK fertilizer, and the amount of manure are the only variations in implementation. Farmers' production costs before and after the increase in production input prices are very different. Curly chili productivity has decreased along with the increase in production input costs. The reduction in production factors is the cause. Farmers' income increased in the period following the increase in production input prices because their income exceeded the amount of production costs incurred. The overall productivity of curly chili plants was significantly different before and after the increase in production input prices.
Revisiting Mudharabah Investment Account and Proposal for Improvement – Case of Indonesia
Authors: Wibisono Afrid , Siregar Hermanto , Ismal Rifki , Ratnawati Nirdukita , Ismail Ahmad Faizal
Published: December 2024

The rapid growth of Islamic banks is accompanied by various innovations in Islamic financial transactions which generally seem to follow the product diversity and risk profile of conventional banks. This innovation is also carried out in the application of mudharabah particularly in the Profit-Sharing Investment Account (PSIA). Mudharabah, whose original form is equity, has been adapted by Islamic banks by treating it just like a normal deposit whith the exception that the profit is calcualted based on a ratio, resulting difficulties to distinguish it from conventional bank deposits which are debt in nature. This research aims to evaluate the implementation of mudharabah in PSIA in Indonesia, by conducting field survey and interviews with parties whom responsible for managing it and comparing it with Sharia Standard issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and fatwas of National Sharia Council of Indonesian Ulama Council (DSN-MUI). The research revealed that although PSIA return is calculated using profit distribution ratio (as mudharabah core feature), it lacks other main features of mudharabah, be it in its nature or profit or loss determination method. To rectify this deviation, this research proposes an operational model of mudharabah termed “the Quasi Equity Model", which meets the main features of mudharabah as envisaged by AAOIFI and DSN-MUI. This study contributes to the field of Islamic finance by not only identifying existing discrepancies but also proposing a practical model for addressing them, thus aligning it back to sharia principles within Islamic banking practices.
Strategic Financial Planning in the Context of Sharia Principles: A Study of Indonesia’s Sandwich Generation
Authors: Haidar Abdullah , Evania Herindar  , Fauziah Chairiyati  , Nur Hendrasto
Published: December 2024

This study investigates the factors influencing the intention of Indonesia's sandwich generation to adopt sharia-compliant financial planning. With a focus on attitudes, knowledge, subjective norms, financial self-efficacy, and religiosity, this research aims to clarify how these elements shape the behavioral intentions of individuals responsible for financially supporting both older and younger family members. Using the Theory of Planned Behavior as a framework, the study conducted a survey across key regions of Java and applied PLS-SEM for data analysis. The findings reveal that while attitudes and knowledge have a limited direct effect on the intention to engage in sharia-compliant financial planning, subjective norms, financial self-efficacy, and religiosity exhibit a significant positive influence. These results underscore the importance of social support, personal financial confidence, and religious values in fostering sharia-compliant financial behavior within this demographic. The study provides insights for policymakers and financial institutions aiming to enhance financial literacy and sharia-compliant practices among Indonesia’s sandwich generation.
THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA
Authors: Sofa Nur Ihtiari Wahyudi Sofa Nur Ihtiari Wahyudi , Laila Sugiarta  , Purnamasari Pupung
Published: December 2024

This research discusses the role of the Certified Fraud Examiner (CFE) in banking risk management in Indonesia. Using the literature study method, data regarding the adoption of contributions in preventing and detecting fraud were collected. The analysis results show that CFE has an important role in enterprise risk management, especially in fraud detection and fraud prevention. The Hexagon Fraud Theory, which elaborates on six factors that drive people to commit fraud, is analyzed in depth by considering the risk aspects that exist in the banking industry. This research proposes increasing the involvement of CFE-certified professionals in banking teams, as well as the need for collaborative research to evaluate the impact of CFE certification in more depth. It is recommended that banking companies continue to improve compliance with rules and regulations and build a corporate culture that supports effective risk management.
Keywords     : Banking Industry, Certified Fraud Examiner, Fraud Prevention, Hexagon Fraud, Risk Management.
THE INFLUENCE OF ONLINE FOOD DELIVERY BRAND EXTENSIONS ON BRAND PREFERENCE IN E-COMMERCE APPLICATIONS
Authors: Pandya Raden Mochamad Ariandi Putra , Istiharini Istiharini
Published: December 2024

Go-Jek and Grab are examples of e-commerce applications. They offer similar features from brand extensions that help people meet their daily needs. This research will further explore the influence of online food delivery brand extensions on brand preference. The research method used in this study is applied research with both qualitative and quantitative data. Data were obtained through a questionnaire distributed to 154 respondents who had used the Go-Jek and Grab e-commerce applications. The research employed descriptive, explanatory, and statistical techniques for data processing. This research consists of independent variables (brand extension) and dependent variables (brand preference). Analysis used linear regression and classical assumption tests to obtain research conclusions. This research shows that brand extension online food delivery, with the dimensions of similarity, reputation, perceived risk, and innovativeness, has an influence on brand preference, accounting for 26.8% on the Go-Jek application and 42% on the Grab application.
 
 
 
Keywords     : Brand extension, Brand Preference, e-commerce
DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH
Authors: Nurfahmiyati  , Rahmani Annisa Nadiyah , Nurcholisah Kania , Notolegowo Hantoro Ksaid , Azan Ferdi Zanuar , Nurhayati Nunung
Published: December 2024

MSMEs play an important role in the Indonesian economy, and many have utilized information technology to market Halal products. BPR Syariah Amanah aims to help MSMEs by providing business funds. There are problems that often occur, namely the lack of understanding and knowledge about the digitalization of halal product businesses, limited funds for advertising on social media (Instagram Ads and Google Ads), and the lack of skills in creating advertising content and reports on the realization of advertising on social media. The purpose of this study is to provide an understanding of halal product business digitalization training through Instagram ads, creating Gojek accounts for business actors, creating business WhatsApp, and creating content on Canva. The methods used in this study are lecture methods, discussion methods, and simulation methods. The results of community service activities provide a score increase of 17.14% in the level of understanding of participants in business digitalization training. This means that the training provides changes in understanding the application of business digitalization for MSMEs.
 
 
 
Keywords     : Business Digitalization, Halal Products, MSME
ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY
Authors: Banjarnahor Doddy Chandra , Napitupulu Ilham Hidayah , Nurlinda Nurlinda
Published: December 2024

The aim of this research is to analyze the influence of the role of Regional Assets Management, Internal Control Systems, and Human Resource Competency on the Quality of Sibolga City Government Financial Reports. The method used in this study employs a quantitative approach; the data collection method uses a survey, and the data used are primary data (questionnaires). The total population in this study comprised 80 Sibolga City Government Regional Apparatus Organization Property Managers, comprising 30 Regional Apparatus Organization Property Administrators, 17 sub-district property administrators, 10 junior high school property administrators, and 23 elementary school property administrators. From the results of collecting the questionnaires, 46 questionnaires were obtained, which could be processed using SPSS software, version 25. The data analysis employed descriptive statistical data analysis, multiple linear regression techniques, and hypothesis testing. Based on the research results, it is shown that the Management of Regional Assets, Internal Control Systems, and Human Resource Competency have a positive and significant effect on the Quality of Financial Reports of the Sibolga City Government.
 
Keywords     : Human Resource Competence, Internal Control Systems, Management of Regional Assets, Quality of Financial Statement.
THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING
Authors: Napitupulu Ilham Hidayah , Sibarani Pirma , Gultom Reni
Published: December 2024

This research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the majority shareholder. Companies also use exchange rates to profit by transferring funds into strong currencies. The research uses 37 samples, which are analyzed by multiple linear regression analysis through SPSS tools. The results show that the tax burden and exchange rate do not influence the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives affect transfer pricing.
 
 
 
 
 
 
 
Keywords     : Exchange Rate, Tax Burden, Transfer Pricing, Tunneling Incentive.
THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE
Authors: Hutagalung Geby Tarina , Deliana Deliana , Surianti Meily , Simanjuntak Darmawati , Rahman Abdul , Syahputra Rizki
Published: December 2024

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation.
Keywords : Audit Quality, Independence, Motivation, Skepticism
ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS
Authors: Firdaus Rayhan , Rachmawati Rima
Published: December 2024

Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportunities to engage in transfer pricing. The implications of this research support improvements in tax policies and stricter corporate governance to prevent the misuse of transfer pricing.
 
Keywords          : Company Size, Manufacturing Companies, Tax Burden, Transfer Pricing
ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GOOD CORPORATE GOVERNANCE MECHANISMS ON ENVIRONMENTAL PERFORMANCE
Authors: Lestari Rini , Faturrahman Muhammad Akbar
Published: December 2024

This study aims to examine the effect of environmental management accounting and good corporate governance mechanisms on the environmental performance of manufacturing companies. The measurement of environmental management accounting used in this study uses content analysis, while the measurement of GCG uses 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership, and audit committee. Furthermore, the measurement of environmental performance refers to the PROPER score. The research method used is verification with a quantitative approach, using purposive sampling and producing a total sample of 32 manufacturing companies spread across Indonesia. The results of this study indicate that the application of environmental management accounting and the audit committee has an influence on environmental performance, while the independent board of commissioners, managerial ownership, and institutional ownership have no effect on environmental performance.
 
Keywords     : Environmental Management Accounting, Good Corporate Governance Mechanisms, Manufacturing Companies, PROPER.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION
Authors: Halimatusadiah Elly , Rosdiana Yuni , Mardini Riyang , Pramono Irena Paramita
Published: December 2024

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination.
Keywords          : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
Haurgeulis’ Village Head Communication Strategy to Improve Community Services
Authors: Gartina Roro Gina , Tri Lestari Martha
Published: December 2024

This research analyzes the leadership communication strategies implemented by the head of Haurgeulis Village in Indramayu Regency to enhance public services. The research adopts a qualitative approach using Robert K. Yin's single holistic case study method. Data were collected through in-depth interviews with key informants, including the village chief, government staff, experts, village officials, and local community members. These informants were selected due to their direct involvement in Haurgeulis Village, providing valuable insights into decision-making and experiences. The data, along with the interview results, were then analyzed to gain a deeper understanding. The findings reveal that the village chief adopted three key strategies to achieve these objectives. First, planning: replacing all village officials, conducting Monday apel (assemblies), and organizing seminars and workshops. Second, implementation: involving the community in joint activities to drive improvements through tarling, istighosah, dialogue via social media, and the e-desa application. Third, evaluation: ensuring layered monitoring, using complaint boxes, and facilitating online chats through social media to address the community’s needs. These strategies improved public services through initiatives such as one-stop services, Si Kiceup, Ruwat Pajak, and Naruak Pajak, empowering the community, fostering transparency, and ultimately enhancing public services.
Narrative Policy Framework: Media's Role in 2024 Local Leaders Election Policy
Authors: Satria Teguh , Qodir Zuly
Published: December 2024

The research aims to analyze the strategic role of the media in shaping the narrative of the 2024 simultaneous regional head elections in Indonesia, focusing on how the media influences people's perceptions and political decisions. This research used a qualitative method, employing the Media Role Narrative approach by collecting and analyzing data from Kumparan, Detik, and Kompas media. NVivo 12 Plus was utilized to systematically manage and analyze qualitative data, allowing researchers to identify narrative patterns and themes from many news articles efficiently. Using the ‘Crosstab Query’ and ‘Word Cloud’ features of NVivo 12 Plus, the researchers could see that narratives related to specific candidates, such as corruption allegations against one of the regional head candidates, were often repeated in Kompas and Detik news articles. The results revealed that the media has a role in shaping election narratives, but previous literature demonstrates that its influence on election outcomes tends to be indirect and non-deterministic. This study provides new insights into the impact of media narratives in the context of local elections, revealing how narratives can be directed to strategically influence public opinion. It also offers a policy framework that can support the creation of fair and balanced narratives in the context of local democracy.
CARACTERIZAÇÃO SOCIODEMOGRÁFICA E DO USO DE MEDICAMENTOS EM PESSOAS COM DOENÇA FALCIFORME ACOMPANHADAS NO SUS EM SALVADOR- BAHIA SOCIODEMOGRAPHIC CHARACTERIZATION AND MEDICATION USE IN PEOPLE WITH SICKLE CELL DISEASE FOLLOWED UP IN THE SUS IN SALVADOR-BAHIA
Authors: Ramos Leila Valverde , Oliveira Luciane Pereira de , Souza Ivone Lima de Araújo , Carvalho Fernando Luís de Queiroz , Carvalho Josiane Silva Martins
Published: December 2024

O presente trabalho tem como objetivo descrever as características sociodemográficas e o uso de medicamentos de pessoas com doença falciforme acompanhadas pelo SUS. Trata-se de um estudo descritivo com abordagem quantitativa, realizado com 26 indivíduos, acompanhados em um ambulatório de referência do SUS, localizado na cidade de Salvador – Bahia. Para a coleta de dados realizou-se entrevistas semiestruturadas com aplicação de questionários específicos, no período de maio a outubro de 2024. Os dados foram tabulados e analisados no programa Microsoft Excel® versão 2021. Constatou-se que a maioria dos indivíduos avaliados foi do sexo feminino (53,84%), solteiros (68,23%), naturais de Salvador (42,30%), pretos (57,69%) e pardos (42,30%), com Ensino Médio incompleto (38,46%), que utilizavam exclusivamente o Sistema Único de Saúde (92,30%). A média de idade foi de 30,96 anos. Os medicamentos mais utilizados foram: Hidroxiureia (84,61%), Dipirona (53,84%), Ibuprofeno (30,76%), PACO® (paracetamol+codeína) (19,23%), Tramal® (tramadol) (19,23%), Paracetamol (19,23%) e Tylex® (paracetamol+codeína) (15,38%). Todos relataram uso de ácido fólico. Considerando os princípios ativos de todos os medicamentos utilizados, é importante notar que o Paracetamol foi utilizado por 57,69% ultrapassando a Dipirona, e a Codeína foi usada por 34,61% dos pacientes do estudo. Portanto, os dados revelam que, na amostra avaliada, a doença falciforme predominou nas mulheres, usuárias do SUS, pretas e pardas, naturais de Salvador, com Ensino Médio incompleto. Os medicamentos mais utilizados foram Ácido Fólico, Hidroxiureia, Dipirona e Paracetamol, mostrando, desde agentes farmacológicos que tratam diretamente a doença pelo aumento de células sanguíneas e da hemoglobina fetal, até aqueles usados para o alívio de sintomas persistentes como a dor. Tais achados evidenciam que é essencial que as pessoas com doença falciforme tenham acesso à terapia farmacológica, aos cuidados de saúde especializados e que recebam apoio contínuo para lidar com os desafios dessa patologia.
DOENÇA FALCIFORME: REVISÃO NARRATIVA DA FISIOPATOLOGIA, EPIDEMIOLOGIA E TRATAMENTO SICKLE CELL DISEASE: NARRATIVE REVIEW OF PATHOPHYSIOLOGY, EPIDEMIOLOGY AND TREATMENT
Authors: Barros Neto Francisco das Chagas , Suzart Victoria Nascimento , Adorno Elisângela Vitória , Ferreira Junia Raquel Dutra , Santos Monique de Jesus Santana dos , Gonçalves Marilda Souza , Barbosa Cynara Gomes
Published: December 2024

A doença falciforme – DF constitui um grupo de patologias que afeta a molécula da hemoglobina, proteína responsável pelo transporte de oxigênio para os tecidos; é caracterizada pela presença da hemoglobina S (HbS) associada a outras hemoglobinas variantes ou talassemia, sendo considerada. uma condição clínica importante que representa a desordem genética hereditária mais prevalente no Brasil e no mundo. A patogênese da DF ocorre por meio de uma mutação de ponto no gene ß-globina, na qual a anemia falciforme – AF, caracterizada pela homozigose para a HbS (SS), está entre as formas mais graves. As manifestações clínicas dessas desordens são complexas e heterogêneas e cursam com quadros que variam desde anemia hemolítica, crises dolorosas vaso-oclusivas a eventos graves, tais como, acidente vascular encefálico e maior susceptibilidade a infecções. Outros danos teciduais relevantes associados à DF envolvem órgãos como rins, pulmões e coração. Os tratamentos para a DF incluem medicamentos modificadores da doença como a hidroxiureia – HU, terapias adjuvantes como antimicrobianos da classe das penicilinas e vacinas, transplante de células tronco hematopoiéticas e transfusão de sangue. Adicionalmente, estudos de novas tecnologias relacionados à terapia gênica têm inovado a área da farmacoterapia, como por exemplo a edição genética baseada em CRISPR-CAS9, uso de vetor viral (lentivírus), inibidores de polimerização da hemoglobina S e até mesmo o uso de aminoácidos isolados. A construção dessa revisão narrativa utilizou produções acadêmicas publicadas em bases de dados como Medline/Pubmed, EMBASE e Web of Science. Desse modo, o objetivo deste trabalho foi descrever o atual estado da arte em relação aos mecanismos fisiopatológicos da doença falciforme, assim como dados epidemiológicos do Brasil e do mundo e as opções terapêuticas disponíveis e emergentes.
Palavras-chave: doença falciforme; fisiopatologia; epidemiologia; tratamento; SUS.
CONTRACEPÇÃO HORMONAL NA DOENÇA FALCIFORME: UMA ANÁLISE INTEGRATIVA DO USO, RISCOS E SEGURANÇA DAS FORMULAÇÕES HORMONAIS HORMONAL CONTRACEPTION IN SICKLE CELL DISEASE: AN INTEGRATIVE ANALYSIS OF THE USE, RISKS, AND SAFETY OF HORMONAL FORMULATIONS
Authors: Moreira Leia Silva Almeida , Santana Gabriel Carvalho de Souza , Cerqueira Ingrid Caroline da Silva , Nunes Lívia Pires , Silva Thiago Pinto da , Santos Vitor Pinho Conceição , Santos Artur Jesus , Barbosa Cynara Gomes , Adorno Elisângela Vitoria , Gonçalves Marilda de Souza , Ferreira Júnia Raquel Dutra
Published: December 2024

A doença falciforme – DF é uma doença genética e hereditária, causada pela presença da Hemoglobina variante S – HbS associada a outra hemoglobina variante ou talassemia. Em pressões reduzidas de oxigênio, a HbS sofre a polimerização e forma fibras, alterando o formato das hemácias, que passa de discóide a drepanócito ou foice. A anemia falciforme – AF é a forma homozótica para a HbS - SS, sendo a condição mais grave da doença. Entre os sintomas, estão a anemia crônica e os processos vaso oclusivos, decorrentes da presença de drepanócitos, processos inflamatórios e lesões endoteliais. Em mulheres com DF em idade fértil, devido aos riscos maternos e fetais, recomenda-se uma contracepção segura e eficaz, levando em consideração a predisposição inflamatória e pré-trombótica por elas apresentadas. Nesse sentido, a presente revisão integrativa teve como finalidade levantar as referências bibliográficas sobre o uso de contraceptivos em mulheres com DF e sua associação com tromboembolismo, acidente vascular cerebral e crises dolorosas de forma a reportar as evidências científicas sobre o uso seguro de formulações contraceptivas adequadas às mulheres com DF e aquelas que podem trazer riscos à saúde feminina em questão. É necessário um cuidado individualizado para as mulheres com DF quanto ao uso do método contraceptivo mais adequado, além de planejamento familiar direcionado.
UM ESTUDO SOBRE A influência do desenvolvimento regional nos atendimentos de saúde às pessoas surdas.
Authors: CARNIELLO MONICA FRANCHI , BUSSOLOTTI JULIANA MARCONDES , SOUZA MARIANA ARANHA DE
Published: December 2024

Este artigo centra-se nas implicações do desenvolvimento regional para os cuidados de saúde pública para a comunidade surda, avaliando as instituições de ensino do litoral norte de São Paulo que ofert
ANÁLISE COMPARATIVA DOS INDICADORES DE OBJETIVOS DE DESENVOLVIMENTO SUSTENTÁVEL (ODS) DAS CIDADES DO LITORAL NORTE DE SÃO PAULO.
Authors: CARNIELLO MONICA FRANCHI , BUSSOLOTTI JULIANA MARCONDES , SOUZA MARIANA ARANHA DE
Published: December 2024

Diante das crescentes preocupações globais com a sustentabilidade, o Brasil havia se comprometido com o Programa Cidades Sustentáveis, em articulação com os Objetivos de Desenvolvimento Sustentável (O
A BUSCA POR UMA EDUCAÇÃO EQUITATIVA NAS AULAS DE EDUCAÇÃO FINANCEIRA NO ENSINO MÉDIO
Authors: CARNIELLO MONICA FRANCHI , BUSSOLOTTI JULIANA MARCONDES , SOUZA MARIANA ARANHA DE
Published: December 2024

A busca por uma educação de qualidade e que seja de fato equitativa exige dos professores um olhar reflexivo e focado no ensino e a aprendizagem centrados no estudante. A Educação Financeira é essenci
The Effect of Attitude Towards Supervision on Organizational Commitment: A Sample of Provincial Education Inspectors
Authors: Çelik Methi , Akyürek Muhammet İbrahim
Published: December 2024

The current study analyzes the effect of attitudes towards supervision on organizational commitment according to the views of provincial education inspectors. The study group consisted of provincial education inspectors working in Ankara in 2023-2024 academic year. The population included 186 inspectors working at Ankara Provincial Directorate of National Education, whereas the study sample was composed of 159 inspectors working at the Provincial Directorate for National Education. In this study, we used the “Scale of Atti-tudes towards Supervision” to identify the participants’ attitudes toward supervision and the “Organizational Commitment Scale” to gather data about organizational commitment. We calculated the standard deviation, skewness and kurtosis coefficients, mean, median and mode values within the scope of normality analyses for the measurement tool used in the study. We conducted multiple linear regression analysis to determine the predictive level of the independent variable for the dependent variable. Results showed that provin-cial education inspectors had a moderate level of organizational commitment. We also found out that there was a moderate positive relationship between attitude towards super-vision and organizational commitment. Lastly, the study results revealed that attitude towards supervision was a significant predictor of organizational commitment.
The Family Centered Treatment (FCT) Model: Impacts in Child Protective Services
Authors: Hamburger Jennifer , Marino Kevin , Wright Robert
Published: December 2024

The assessment and outcomes of this paper determined the effectiveness of the Family Centered Treatment (FCT) model of providing care in child protective services. The data presented in this survey represented over 200 respondents from regions across the United States. This collection of supervisors, clinicians, and support staff had been introduced to or had experience with using the FCT foundation model. The study aimed to determine the model's effectiveness and gauge the respondents’ responsiveness to using it in their daily caseloads. While the purpose of the research centered on the effectiveness of the FCT model, the data captured another overarching phenomenon at work: how respondents related to or identified with their organization. The prominence of organizational identity was significant enough to be apparent throughout the responses despite their region of practice. This unexpected finding necessitated a discussion of organizational fitness and its ability to respond to the fractured bonds unveiled in the research findings. The results suggest that the FCT model is effective, and participants who used it had positive experiences; however, most could not leverage all it has to offer. If organizations are to benefit the most from the FCT model, the underpinnings of value, collaboration/communication, and trust must be repaired. This paper discusses the methodology used to arrive at this conclusion, offers an overview of the findings, and concludes with recommendations to bridge these elements
Identification of Multipurpose Greenway Networks for Ecological Resilience Using Geospatial Technology: Case Study of South Delhi District in India
Authors: Chandel Poonam , Singh Daljit , Anand Subhash , Kumar Harish , Gagan Alka , Rani Usha , Kumar Praveen , Nishit
Published: December 2024

Urban greenways counter ecological fragmentation and enhance urban sustainability. This study proposes a multipurpose greenway network in South Delhi District to improve ecological connectivity and urban liveability amidst rapid urbanization. Key areas such as Asola Bhatti Wildlife Sanctuary, Hauz Khas, and Saket were identified using geospatial analysis, considering factors like land availability, road density, protected areas, demand, and topography through a Rating and Weighting (RAW) method. The findings reveal the potential of greenways to connect fragmented green spaces, integrate recreational zones, and preserve natural habitats while linking cultural and historical landmarks. Comparative analysis with greenway projects in Bangalore and Singapore highlights scalability and best practices. Bangalore’s initiatives focus on linking urban lakes and parks, showcasing the use of local ecological features as anchors. Singapore’s Park Connector Network demonstrates the benefits of cohesive urban ecosystems. These examples emphasize the importance of phased implementation and institutional support for success. The proposed greenways not only enhance biodiversity but also mitigate urban heat islands, improve air quality, and promote public health through accessible recreational spaces. Policymakers and urban planners can adopt this model to address environmental challenges, improve urban liveability, and drive sustainable development in other urbanizing regions. The research underscores greenways as a blueprint for creating ecologically and socially resilient urban environments.