bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pola Asuh Orang Tua terhadap Perkembangan Emosional Anak
Authors: Kurnia Neneng , Supriyadi
Published: January 2025

Penelitian ini bertujuan untuk mengungkap Pengaruh Pola Asuh Orang Tua Terhadap Perkembangan Emosional Anak. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah seluruh siswa TK Islam Amanah Kegiatan belajar di Jatibening Baru Bekasi. Penelitian menggunakan sampel jenuh sebanyak 20 orang anak usia dini. Data penelitian diperoleh melalui instrumen yang valid dan reliabel. Penelitian ini bertujuan untuk menganalisis pengaruh pola asuh orang tua terhadap perkembangan emosional anak usia dini. Uji coba instrumen pola asuh orang tua diperoleh reliabel sebesar 0,328, dan instrumen perkembangan emosional diperoleh reliabilitas sebesar 0,500. Hasil analisis menunjukkan bahwa pola asuh orang tua memiliki pengaruh positif yang signifikan terhadap perkembangan emosional anak, dengan koefisien korelasi sebesar r=0,601 dan nilai p<0,05. Penelitian ini menegaskan pentingnya pola asuh yang baik dalam membentuk karakter dan emosional anak, serta perlunya kesabaran orang tua dalam mendidik anak agar dapat menyesuaikan diri dengan lingkungan sosial.
Haemoptysis as a presentation of an infected aortic aneurysm rupture
Authors: Landin-Rey Elisa , Toubes-Navarro Maria Elena , Dominguez-Robla Miguel , Rey-Bascuas Maria , Valdes-Cuadrado Luis
Published: January 2025

Introduction: Infective thoracic aortic aneurysms are uncommon, especially presenting with haemoptysis. Case presentation: We report the case of an 81-year-old male who presented with fever and pleuritic chest pain and was initially misdiagnosed with community-acquired pneumonia. A CT scan later  revealed a saccular, ruptured thoracic aortic aneurysm. Despite antibiotic therapy, the patient developed haemoptysis, necessitating thoracic endovascular aortic repair (TEVAR). Post-procedure, the patient showed significant clinical improvement and was discharged in stable condition 45 days later. Conclusions: Infected thoracic aortic aneurysms presenting as haemoptysis are exceptionally rare but life-threatening. Early clinical suspicion (manifested by haemoptysis, fever and thoracic pain) is essential, particularly in patients with risk factors such as immunosuppression or previous infections. This case emphasizes the importance of prompt diagnosis and intervention, along with the use of appropriate imaging techniques to reduce morbidity and mortality associated with this rare yet severe condition.
Памятники армянской архитектуры и топонимики США. Часть 3 (Западные штаты) / The Monuments of Armenian Architectures and Toponymy in the USA. Part 3
Authors: Poghosyan-Khaghbakyan Gagik H.
Published: January 2025

The article presents the chapter of the multi-volume atlas of the catalog "The Monuments of Armenian Architecture and Toponymy in the World". It provides an overview of the history and development of the Armenian community in USA, the geography of its settlement, the state of the church, education and the Armenian media. The main part of the article is a table-a list of Armenian monuments of architecture and toponymy in USA, followed by a list of references.
Güç ve Zarafet Sporu: Kürek Araştırmaları
Authors: Ünver Deniz , Güney Şerife Ezgi
Published: January 2025

Kürek yarışlarında kürek çekme hareketlerinin dinamikliğine, teknelere ve hareketleri bıkmadan usanmadan devam ettiren sporcularına hayranlık duymamak imkânsızdır. Günümüzde her ne kadar tekneler ve kürekler teknolojik açıdan gelişmiş olsa da sporun doğasında bir disiplin, teknik ve insanı zorlayan bir güç mutlaka olmalıdır.  Kürek bunlarla birlikte aslında tüm zorlukları kapsayan ve sporcuyu zorlayan güç ve zarafet sporudur. Kürekçi elit seviyeye gelene kadar çok uğraşır ancak seçilmiş bir sporcudur. Özeldir. Zariftir. Kürek sporu şüphesiz ki geçmişteki elit sporculara bakıldığında bir yaşam tarzıdır. Son ana kadar küreğini çeker ve pes etmez. Kürekçi kendi nefesi, suyun sesi ve doğanın ritmi ile birlikte hareket eder. Kürek yarışlarında bir özgürlük vardır. Sporcu kendisiyle baş başadır. Ancak sporcunun başarılı olabilmek için bir teknik ve stratejinin yanında mükemmel bir performansa ihtiyacı vardır. Kürek sporu güzel hikayelerin başarı öykülerinin ardından veya iyi bir antrenör veya öğretmenin yönlendirmesi ile seçilebilecek ender spor dallarından biridir. Çünkü Kürek sporunda büyük transfer ücretleri ve kazanılacak büyük paralar yoktur. Ancak Büyük paralar kazanan elit sporcular kadar performans ve mantalite gerektirir. Kürek sporcusu, çok iyi bir sol ayağı olan ve topu ayağı ile istediği yere atabilen, çalım gibi doğal yetenekleri olan bir futbol oyuncusu gibi çıkmaz.
Kürek ile uğraşan birinde yetenek aranmaz. Yetenekli de doğmaz. Ancak suya ve kürek çekmeye karşı bir ilgi hatta bir tutku gerekebilir. Mutlaka eğitim alınması gerekir. Ritim, denge ve koordinasyonun yanında ideal bir fizik ve dayanıklılık önemlidir. Ama her şeyden önce başarılı kürekçilerin ortak fikri olarak sabırla, azimle kendine inanarak ve güvenerek çok çalışmak gerekmektedir. Her aday kürekçi spora aynı başlangıç ​​noktasından başlar ve çalışmalar sonucunda büyük zorluklarla ilerler, Bazen küçük bir teknenin içinde aynı işi yapan takım arkadaşlarıyla günler, aylar hatta yıllar geçirmek zorunda kalırlar. Büyük gücü ve sabrı olan sporcular elit sporcu unvanına ulaşabilirler. Birlikte geçirilen günler dostluğa kardeşliğe dönüşürken, bir dayanışma duygusu da gelişir. Kürek bireyleri hem fiziksel hem de psikolojik olarak güçlü bir şekilde geliştirir. Teknelerdeki bu uyum ve gelişim bilimin gözlemlemesi gereken bir konudur. Bu bölümde kürek sporunun tarihi ile birlikte kürekçinin fizyolojisi ve psikolojik bazı parametreleri incelenmektedir.
QUANTITATIVE DESCRIPTION OF NESTS AND EGGS OF THE ISTHMIAN WREN CANTORCHILUS ELUTUS AND CABANIS'S WREN C. MODESTUS
Authors: Sandoval Luis
Published: January 2025

Information on the nests (for reproduction and dormitory) and eggs of Cabanis's Wren Cantorchilus modestus and Isthmian Wren C. elutus is incomplete and limited to old records. Here, I describe quantitatively the reproductive nests and eggs of both species, and dormitory nests of Cabanis's Wren. Reproductive nests of both species were similar in size and structure: globular, with a lateral circular entrance, nests sometimes have an entrance tail and are a very dense structure made of dry vegetation fibers. However, Cabanis’s Wren dormitory nests were highly variable in their form (e.g., closed globular, low cup, and platform), with a weak structure of dry vegetation fibers that allowed an easy view of the interior from outside. The eggs were plain white, similar to those of other species within this genus.
USABILITY OF ISOTONIC DYNAMOMETRY TESTING IN CHILDREN AND YOUTH
Authors: Toskić Lazar , Marković Milan
Published: January 2025

This study aims to investigate the usability of isotonic dynamometry in children and youth by determining the correlation between isometric dynamometry, which is considered the most valid direct-laboratory method for the assessment of muscle contractile properties in children, and isotonic dynamometry. The sample of the participants was composed of children and youth aged 7 to 19 years divided into 3 groups: younger school age (7-10 y), middle school age (11-14 y) and high school age (15-19 y). Implemented tests were the hand grip strength test (isometric dynamometry) and countermovement jump on the force plates (isotonic dynamometry). The results of Pearson’s correlation coefficient revealed that there is no significant correlation between Fmax, RFD and jump height in younger (r = 0.176, p = 0.291; r = 0.152, p = 0.363, respectively) and middle school-age children (r = 0.059, p = 0.733; r = 0.201, p = 0.241, respectively) while there is a high correlation in the group of high school participants (r = 0.531, p = 0.001; r = 0.544, p = 0.001, respectively). This study's results indicate that the isotonic dynamometry method is not valid for implementation in the group of children under the age of 15.
METHODS OF INFORMING ON THE SIGNIFICANCE AND EFFECTS OF PHYSICAL ACTIVITY
Authors: Parčina Ivana , Petronijević Svetlana , Ćopić Nemanja , Bajić Predrag , Barkoukis Vassilis
Published: January 2025

The ability of mass media to guide public attention has been known throughout history, and it has become much more important in the digital age when information is abundant. This era has also created many new opportunities for information distribution outside the traditional media, allowing media professionals and a wide spectrum of others to spread mass messages. All of this has impacted sports and physical activity, increasing the importance of media in this section of society in various ways. The purpose of this study was to see how different actors (parents, teachers, coaches) with varying daily routines (depending on their career) gather information regarding the value and impacts of physical activity, as well as whether it is important to them at all. The role of mass media is also assessed in disseminating information on these topics compared to other potential sources, such as conversations with friends, sports coaches, and doctors. The research was conducted in September 2022 as part of the „Promoting Green Strategies in Sport, ERASMUS Sport+“ initiative. It included participants from Serbia, Belgium, and Bulgaria. Based on the findings, it can be concluded that respondents primarily obtain information from socialnetworks, friends, and doctors, which can serve as a guideline for the future development of communication channels about the importance and effects of physical activity.
THE IMPACT OF ENGAGING IN SPORTS AS A HOBBY ON PROFESSIONAL CAREER DEVELOPMENT
Authors: Vitković Biljana
Published: January 2025

This study explores the impact of engaging in sports as a hobby on the development of a professional career, which does not necessarily have to be related to sports, thereby deepening the understanding of changes in interpersonal communication, especially in the context of the digital era. Human ancient instincts for movement and competition form the basis of modern business careers. From the perspective of evolutionary psychology, there is insight gained into the human need for movement and competition, which has now been reshaped into sporting activities in today’s modern society. The study further notes how changes in communication methods, due to the Internet revolution, affect time and activities, including physical activity. A deeper understanding of the complex interaction between physical activity and psychological factors enables the development of a more effective strategy for personal and professional development. The results of this study can be utilized and implemented in various fields, including business environments, educational institutions, and sports organizations. Using comparative methods, analysis and synthesis, as well as descriptive statistics, the research relies on a review of relevant literature from the subject scientific field, providing a foundation for analysis and conclusions. Engaging in sports positively impacts career development, offering both physical and mental benefits, as well as skills such as teamwork and stress management. Understanding the impact of the digital societal transformation on daily activities highlights the need for further research on the connection between sports as a hobby, digital interaction, and professional development. At the same time, it opens up space to study how hobbies can be integrated into the digital environment to maximize their benefits for career development and personal advancement.
ENTREPRENEURSHIP IN THE SPORTS INDUSTRY: SYSTEMATIZATION OF CURRENT THEORETICAL APPROACHES
Authors: Đoković Goran , Elese Bagnulo Tirzah , Čelik Petar
Published: January 2025

Starting from the importance of entrepreneurship for the development of economy and business, the paper indicates its contribution in the sports industry. The evolution of entrepreneurship concept in sports is analysed chronologically from the context of sports products, sports organizations, and the sports industry in general. The aim of the paper was to provide insight into different approaches to entrepreneurship in sports, based on the application of in-depth literature review of relevant publications and scientific studies. The analysis of bibliographic sources has shown that sport entrepreneurship has been given increasing importance in research over the years, while entrepreneurs are recognized as an important driver of the development of sports organizations and products. The results presented in this paper contribute to better understanding of entrepreneurship in sport industry and provide significant scientific basis for future research of sport business and management.
DILEMMAS AND CHALLENGES IN IMPLEMENTING INTEGRATED MARKETING COMMUNICATIONS IN THE SPORTS MARKET
Authors: C. Ratković Milijanka , Kos Kavran Andrijana , Lesjak Miha
Published: January 2025

Integrated Marketing Communications (IMC) in the broader sense in the sports market encompasses all promotional techniques from the promotional mix spectrum, as well as all communication potentials of the point of sale of the sports product and the product itself, digital resources, and public relations. The lack of coordination in the use of communication potentials has led to the necessity of the IMC concept. The dilemmas and challenges arising from the sports market regarding the application of IMC stem from the issues of defining the sports segments that make up this market, the imprecision in distinguishing between marketing, promotion, and public relations, as well as the lack of synchronisation of communication aspects in the process of reaching customers and maintaining good long-term relationships with them. This paper will consider these dilemmas and challenges, aiming to highlight IMC's full potential in the sports market. Given that the sports market has specific characteristics compared to others, the main research question in this paper is which communication potentials of this market can be considered part of IMC. The results indicate that the sports market possesses a broader spectrum of communication potentials that can be utilized in the application of IMC, as well as that public relations represent a significant resource.
Revealing the Role of Technological Innovation, Institutional Quality and Foreign Direct Investment in Impacting Human Development in Developing Countries: Insights from FGLS and PCSE Models
Authors: Imran Yousaf Chatha  , Syeda Azra Batool  , Saddam Hussain  , Muhammad Muzammil Asghar
Published: January 2025

The study reveals how technological innovation, institutional quality, and foreign direct investment drive sustainable human development, providing strategies for policymakers to address inequalities and enhance well-being in developing countries. For this purpose, the data from 53 developing countries from 2002 to 2021 is used in the study. Different econometric techniques are used for data estimation including cross-sectional dependence test, slope homogeneity test, CIPS and CADF tests of unit root, panel cointegration test, FGLS model for parameter estimations, PCSE model for robustness estimation and Granger causality test. The findings show that foreign direct investment, institutional quality, technological innovation and number of physicians are positively and significantly while total population is negatively and significantly related to the HDI in developing countries. On the other hand, educational expenditures are positively but insignificantly related to the HDI. The impact of the interaction terms IQ*TI and IQ*FDI on HDI is positive and statistically insignificant. In contrast, FDI*TI is found to be positively and significantly related to the HDI. The panel Granger causality test results show that there is a unidirectional causality between IQ and HDI, and TI and HDI. In addition, bidirectional causality is found between PHY and HDI. Lastly, no causality is observed between EDUE and HDI. Therefore, keeping in view the findings, it is concluded that FDI, technological innovation and institutional quality are imperative to improve the HDI in developing countries.
Good Village Governance Dan Pencegahan Fraud
Authors: Azizah Nur , Nuswantara Dian Anita
Published: January 2025

Otonomi desa memungkinkan desa untuk leluasa mengurus dan mengatur rumah tangga desa berdasarkan UU No. 6 tahun 2014. Dukungan pemerintah dalam mencapai kemandirian dan pembangunan ekonomi nasional diperlukan adanya keuangan desa. Keuangan desa memerlukan sistem pengelolaan mencakup perencanaan, pelaksanaan, penatausahaan, pelaporan serta pertanggungjawaban. Banyaknya fraud dalam sistem keuangan desa membuat kepercayaan masyarakat menurun. Oleh karenanya sistem pengelolaan keuangan harus berdasarkan prinsip good village governance. Penelitian ini bertujuan untuk menguji pengaruh prinsip good village governance dalam sistem keuangan desa terhadap pencegahan fraud. Data primer didapatkan dengan menyebarkan kuesioner kepada kepala desa, bendahara desa, sekertaris desa, kaur dan kasi. Metode analisis penelitian ini mempergunakan regresi linear berganda (multiple regression). Hasil penelitian ini mengungkapkan bahwasanya variabel partisipasi, transparansi, orientasi konsensus, keadilan, efektifitas dan efisiensi, dan visi strategik tidak berpengaruh yang signifikan terhadap pencegahan fraud. Sementara pada variabel penegakan hukum, responsivitas dan akuntabilitas berpengaruh yang signifikan terhadap pencegahan fraud.
Mediasi Disiplin Kerja Pada Pengaruh Keselamatan Dan Kesehatan Kerja (K3) Serta Lingkungan Kerja Terhadap Kinerja Karyawan
Authors: Putri Sindy Fahmiria , Fu’ad Eko Nur
Published: January 2025

Penelitian ini berguna untuk menguji dampak keselamatan dan kesehatan kerja (K3) serta lingkungan kerja di perusahaan UD. JATI MAS yang berhubungan dengan kinerja karyawan melalui disiplin kerja sebagai variabel mediasi. Populasi total mencakup seluruh karawan yang bekerja pada perusahaan UD. JATI MAS dan total sampel berjumlah 58 responden. Metode pengambilan sampel dengan nonprobability sampling menggunakan sampling jenuh. Model analisis data yang digunakan adalah model eksternal dan model internal dengan menggunakan Partial Least Square dengan model Structural Equation Modeling. Penelitian ini menemukan dampak positif signifikan keselamatan dan kesehatan kerja (K3) serta lingkungan kerja pada kinerja karyawan, sedangkan disiplin kerja terbukti tidak berdampak terhadap kinerja karyawan. Keselamatan dan kesehatan kerja (K3) serta lingkungan kerja terbukti memberikan dampak positif yang signifikan terhadap disiplin kerja. Disiplin kerja belum ditemukan sebagai variabel mediasi dalam hubungan keselamatan dan kesehatan kerja (K3) dengan kinerja karyawan, demikian juga antara lingkungan kerja dengan kinerja karyawan.
Pengaruh Pemahaman Akuntansi, Kesiapan Pelaku UMKM, dan Persepsi UMKM terhadap Implementasi SAK EMKM pada Laporan Keuangan UMKM
Authors: Pranandisya Nindya , Nugraeni Nugraeni
Published: January 2025

Permasalahan yang terjadi pada UMKM merupakan kendala yang terjadi dari pelaku UMKM. Tujuan penelitian untuk mengetahui faktor internal dari pelaku UMKM yang dapat berpengaruh dalam implementasi SAK EMKM. Metode penelitian dilakukan melalui penyebaran kuesioner dan diuji Analisis Regresi Linear Berganda menggunakan SPSS versi 23. Populasi yang dijadikan subjek dalam pelaksanaan penelitian ini merupakan UMKM sektor makanan dan minuman di Kabupaten Sleman. Sampel ditentukan adanya teknik purposive sampling dengan penerapan suatu kriteria tertentu. Sampel yang memiliki kesesuaian dengan kriteria sebagai responden berjumlah 33 UMKM. Penelitian menyatakan hasil bahwa pemahaman akuntansi tidak berpengaruh signifikan sedangkan kesiapan pelaku UMKM dan persepsi UMKM memiliki pengaruh signifikan terhadap implementasi SAK EMKM pada laporan keuangan UMKM.
Peran Transparansi dan Derajat Otonomi Fiskal dalam Menentukan Kinerja Pemerintah Daerah di Indonesia
Authors: Fahira Annisa
Published: January 2025

Seiring dengan meningkatnya keterlibatan pemerintah dalam kehidupan masyarakat, konsep akuntabilitas publik menjadi semakin penting. Merupakan tanggung jawab pemerintah untuk memastikan bahwa layanan publik diberikan dengan cara yang dapat diterima, efisien, dan berkelanjutan. Penilaian kinerja pemerintah, khususnya yang terkonsentrasi pada tingkat daerah, menjadi semakin kontroversial di kalangan masyarakat umum. Untuk mengetahui variabel apa saja yang berdampak pada kinerja pemerintah daerah di Indonesia, artikel ini menganalisis data yang dikumpulkan dari 27 kotamadya di provinsi Jawa Barat antara tahun 2018 sampai 2021. Dengan menggunakan SPSS dan analisis regresi berganda, penelitian ini menggunakan metode kuantitatif untuk mengidentifikasi elemen-elemen yang berdampak pada kinerja pemerintah daerah di Indonesia. Hasil penelitian menunjukkan, kinerja keuangan Pemerintah Daerah Provinsi Jawa Barat dipengaruhi oleh transparansi dan derajat otonomi fiskal daerah.
Implementasi Etika Administrasi Publik Dalam Pencapaian Good Goverence di Indonesia
Authors: Rokhman Bakhrur , Kurniasih Denok , Tobirin Tobirin
Published: January 2025

Etika diartikan sebagai gagasan atau ajaran moral yang harus dihormati oleh pegawai negeri di sektor publik. Etika mengacu pada prinsip-prinsip perilaku yang baik atau kode etik yang harus dipatuhi oleh penyedia layanan publik. Menurut definisi, etika adalah cabang filsafat yang berhubungan dengan ajaran moral dalam perilaku manusia, manfaat dan kerugian dari berbagai tindakan, dan alasan moral atas sikap, perilaku, dan perilaku yang harus dianut atau dihindari oleh para profesional kesehatan. “Penerapan Etika Administrasi Publik dalam Mewujudkan Good Governance di Indonesia” merupakan kajian kualitatif yang melihat peran etika administrasi publik dalam terciptanya pelayanan publik yang efektif dan efisien. Penelitian ini mengkaji pengalaman di beberapa organisasi pelayanan publik di Indonesia. Penelitian ini menggunakan metodologi kualitatif, yang berarti tujuan utamanya adalah mengamati fenomena dan menyelidiki makna yang mendasarinya. Pemilihan metodologi kualitatif didasarkan pada kemampuannya dalam memberikan gambaran komprehensif mengenai peristiwa. Penelitian kualitatif memfasilitasi pemahaman tentang komponen penting suatu peristiwa. Penelitian menunjukkan bahwa etika administrasi publik telah diterapkan di Indonesia pada berbagai tingkat pelayanan publik; Namun, masih banyak permasalahan yang muncul, seperti pelayanan yang tidak jelas, gutan yang tidak sah, dan pengabaian hak dan martabat penerima layanan.
Collaborative Goverment Hubungan Pemerintah Pusat Dan Daerah Dalam Pembangunan Budidaya Udang Berbasis Kawasan
Authors: Setiawan Dimas Bayu , Kurniasih Denok , Tobirin Tobirin
Published: January 2025

Pembangunan budidaya udang berbasis kawasan mengemuka sebagai agenda utama dalam konteks hubungan antara pemerintah pusat dan daerah. Fenomena ini menandai pergeseran paradigma dari pendekatan konvensional ke arah kerjasama dan kolaborasi yang lebih erat antara kedua tingkatan pemerintahan tersebut. Pada intinya, collaborative government menjadi kunci penting dalam merancang kebijakan yang memastikan keseimbangan antara kebutuhan pusat dan aspek lokal dalam pembangunan sektor budidaya udang. Metode penelitian yang digunakan adalah literature review. Hasil penelitian menunjukkan bahwa etika kolaborasi ini didasarkan pada transparansi dan akuntabilitas, memastikan bahwa kebijakan dan tindakan mencerminkan kepentingan publik. Keterlibatan masyarakat, optimalisasi sumber daya, dan penanganan konflik kepentingan menjadi inti dari etika ini, menjaga harmoni antara pemerintah dan masyarakat serta memastikan keberlanjutan budidaya udang yang bertanggung jawab. Temuan penelitian di Kecamatan Indramayu menegaskan pentingnya kolaborasi dalam mewujudkan keberlanjutan kawasan pesisir berbasis budidaya udang vaname.
Akuntabilitas Pengelolaan Sampah Di Kabupaten Banyumas Melalui Program Sumpah Beruang (Sulap Sampah Berubah Uang)
Authors: Ma’rup Muhammad , Kurniasih Denok , Tobirin Tobirin
Published: January 2025

Pengelolaan sampah di Kabupaten Banyumas merupakan salah satu pelayanan publik yang menjadi tanggung jawab Pemkab Banyumas melalui Dinas Lingkungan Hidup. Permasalahan ini berawal dari ditutupnya 3 TPA (Gunung Tugel, Kaliori, dan Wangon) buntut dari demo masyarakat sekitar lingkungan itu karena pencemaran lingkungan baik udara dan air lindi yang mencemari sumur warga masyarakat. Akuntabilitas Pemerintah dalam pelaksanaan Program Sumpah Beruang yaitu menyelesaikan masalah persampahan dari hulu sampai hilir dengan memanfaatkan teknologi digital (Salingmas dan Jeknyong ) dan mesin pencacah di TPA BLE. Prinsip utamanya adalah mengurangi sampah di hulu hampir 70% sehingga sampai di TPA BLE (hilir) tinggal 30%. Dan juga mengoptimalkan peranan masyarakat baik itu organisasi masyarakat (KSM) dan Swasta (PT. Banyumas Invest Jaya) serta pengelolaan di rumah tangga. Metodologi dari Penelitian ini merupakan penelitian kualitatif, dengan pendekatan metode penelitian deskriptif. Penelitian kualitatif tidak menggunakan statistik melainkan mengandalkan pengumpulan, analisis, dan interpretasi data. Kesimpulaan penelitian ini adalah bahwa kebijakan pelaksanaan Sumpah Beruang merupakan program yang diiniasi oleh elit (Bupati Banyumas) bersifat Top Down, sehingga untuk mengoptimalkan program tersebut masyarakat perlu dilibatkan langsung dan diberikan pemahaman kesadaran pengelolaan sampah di rumah tangga. Serta penyelesaian persampahan di tingkat pedesaan yang harus menjadi perhatian khusus bagi Pemkab Banyumas.
Analisis Rasio Keuangan RSAB Harapan Kita Selama Masa Pandemi (Tahun 2020-2022)
Authors: Anjani Yani
Published: January 2025

Pandemi Covid-19 berdampak terhadap kondisi kinerja keuangan institusi kesehatan. Dengan mengevaluasi kinerja keuangan rumah sakit dapat merencanakan strategi berikutnya. Penelitian ini bertujuan untuk mendeskripsikan kinerja keuangan Rumah Sakit Anak dan Bunda (RSAB) Harapan Kita berdasarkan hasil analisis rasio keuangan dari neraca dan laporan oprerasional keuangan. Penelitian ini termasuk penelitian deskriptif kuantitatif. Data sekunder diperoleh dari laporan keuangan RSAB tahun 2020 sampai dengan 2022 secara online. Teknik pengumpulan data menggunakan pendekatan penelusuran atau telaah dokumen. Analisis data menggunakan rasio keuangan yang meliputi rasio likuiditas, dan rasio solvabilitas. Hasil menunjukkan rasio likuiditas mengalami penurunan selama masa Covid-19, terutama dari tahun 2021 ke tahun 2022 mengalami penurunan yang cukup besar, hal tersebut mengindikasikan potensi risiko likuiditas. Penurunan ini memerlukan perhatian manajemen terhadap manajemen kewajiban jangka pendek, kebijakan kas, dan efisiensi operasional. Di sisi lain, rasio solvabilitas menunjukkan kestabilan keuangan dengan ketergantungan yang rendah pada utang, meskipun perlu diperhatikan fluktuasi dalam rasio aset tetap dengan utang yang menandakan perubahan dalam strategi investasi atau kebijakan keuangan.
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Ketepatan Pelaporan Keuangan Perusahaan Manufaktur Periode 2020-2022
Authors: Paputungan Ade Satriyani , Asakdiyah Salamatun , Sutanto Aftoni
Published: January 2025

Penelitian ini membahas dampak variabel profitabilitas, ukuran perusahaan, dan likuiditas terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2020-2022. Dengan menggunakan metode kuantitatif dan regresi logistik, penelitian melibatkan 21 perusahaan dari total 69 perusahaan dalam populasi. Hasil menunjukkan bahwa Return on Asset tidak signifikan memengaruhi ketepatan waktu pelaporan, sementara ukuran perusahaan dan likuiditas menunjukkan pengaruh positif meskipun tidak signifikan. Secara simultan, ketiga variabel tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Penelitian ini memberikan wawasan terhadap faktor-faktor yang memengaruhi ketepatan waktu pelaporan keuangan di sektor makanan dan minuman, kontribusi penting untuk meningkatkan praktik pelaporan dan transparansi di pasar modal.
Analisis Transaksi Non Tunai Di Provinsi Nusa Tenggara Timur
Authors: Lika Ernestina , Aksa Adi Faisal , Fuka Feni Sarlina
Published: January 2025

Penelitian ini bertujuan untuk menganalisis transakasi non tunai  terhadap jumlah uang beredar di provinsi Nusa Tenggara  Timur. Dengan metode penelitian  kuantitatif  menggunakan alat analisis regresi berganda. Data yang digunakan adalah data sekunder. Dari hasil penelitian  diketahui bahwa sevcara simultan penggunaan  kartu debet(X1),kartu kredit(X2) dan penggunaan uang elektronik oleh masyarakat (X3) pada derajat bebas 3 dan 6 dengan taraf nyata 5% pada sig.0,00 diperoleh nilai sebesar 16,819  menunjukkan  pengaruh yang signifikan terhadap jumlah uang yang beredar di Provinsi Nusa tenggara Timur (Y).
Penerapan Aplikasi Akuntansi UKM untuk Pencatatan Keuangan Usaha UMKM PiTea
Authors: Khusnaini Khusnaini
Published: January 2025

Ketidakmampuan untuk melakukan pencatatan keuangan dengan benar dan konsisten atas transaksi usaha menjadi salah satu penyebab keuangan usaha UMKM tidak terkelola dengan baik. Ketidakmampuan ini juga dialami oleh PiTea, yang merupakan UMKM yang bergerak dalam usaha minuman kopi dan teh. Berdiri sejak 2023, pada pencatatan keuangannya PiTea masih menerapkan pencatatan secara manual sehingga pengelolaan keuangan usahanya belum berjalan dengan baik, sehingga tidak mengetahui apakah usahanya laba atau rugi serta tidak dapat melakuan pengontrolan arus kas dengan baik. Tujuan dari penelitian ini adalah untuk mencatat keuangan usaha UMKM PiTea dengan Aplikasi Akuntansi UKM dan mengetahui dampaknya. Metode yang digunakan dalam penelitian ini yaitu deskriptif dengan pendekatan kualitatif serta menggunakan observasi, wawancara dan dokumentasi sebagai teknik pengumpulan data. Analisis data yang dilakukan dalam tiga tahap, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian adalah UMKM PiTea dapat mencatat keuangan usahanya dengan Aplikasi Akuntansi UKM dan dampaknya adalah dapat mengelola atau mengontrol arus kasnya dengan lebih baik dan dapat mengetahui bahwa ternyata usahanya masih merugi.
Analisis Pengendalian Internal Piutang Dagang Pada PT Elisiscom Makassar
Authors: Rubiyanto Ester Gracella , Beloan Bertha
Published: January 2025

Penelitian ini bertujuaan untuk menganalisis pengendalian internal piutang dagang yang ada di PT Elsiscom Makassar. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pemilihan informan menggunakan purpose sampling. Hasil penelitian menunjukkan bahwa pengendalian internal yang berlangsung terkait dengan piutang dagang sudah berjalan secara efektif berdasarkan sistem pengendalian internal berbasis COSO. Banyaknya penjualan kredit menuntut Perusahaan melakukan pengawasan yang ketat terhadap piutang dagang yang menjadi asset lancar Perusahaan. Lingkungan pengendalian yang baik tercermin dari filosofi Perusahaan yaitu kasih dan kekeluargaan membuat karyawan berkerja dengan penuh tanggung jawab dan menjadi keluarga untuk melindungi asset Perusahaan tetap aman. Struktur organisasi dan pelimpahan tugas dan wewenang yang sesuai dengan sop menjadikan piutang dagang tetap tercontrol. Manajemen resiko sudah diantisipasi sedini mungkin dengan menyeleksi calon customer lewat profile customer master untuk menghindari piutang tak tertagih kedepannya.
Kualitas Pelaporan Keuangan dan Kualitas Audit Berpengaruh terhadap Komparabilitas Akuntansi
Authors: Krisnawati Lina , Azda Novika Itsna
Published: January 2025

Tujuan Penelitian ini untuk mengetahui apakah analisis kualitas laporan keuangan dan kualitas audit memiliki pengaruh terhadap komparabilitas akuntansi. Perusahaan yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sektor industri dan kimia periode tahun 2017 sampai 2021 dengan jumlah 80 perusahaan. Purposive sampling digunakan dalam tehnik pengambilan samplel dan menghasilkan 45 perusahaan yang dapat dipilih sebagai sampel dengan total 225 observasi. Penelitian ini menggunakan data sekunder berupa data laporan keuangan dan laporan tahunan, dalam pengumpulan data digunakan teknik dokumenter. Teknik analisa data menggunakan regresi berganda dan hipotesis dilakukan dengan aplikasi Eviews 10. Hasil penelitian secara parsial menunjukkan bahwa kualitas laporan keuangan dan kualitas audit secara bersama- sama mempunyai pengaruh yang signifikan terhadap keterbandingan pelaporan keuangan, sedangkan kualitas laporan keuangan mempunyai pengaruh yang signifikan terhadap keterbandingan pelaporan keuangan. Kualitas audit tidakmempunyai pengaruh signifikan terhadap daya banding akuntansi.
Peran Fasilitas Kerja dan Diklat dalam Upaya Meningkatkan Produktivitas Kerja dan Kinerja Karyawan
Authors: Gian Erick Ivan , Putra Ida Bagus Alit Ksama , Deskana Achmad Ridwan , Novrina Putri Dwi , Parapaga Florentina Blandina , Kertayoga I Putu Ajie Windu , Gunardi Gunardi
Published: January 2025

Penelitian ini bertujuan menguji pengaruh fasilitas kerja dan diklat terhadap produktivitas kerja serta kinerja karyawan di Grand Dafam Braga Bandung. Desain penelitian kuantitatif kausal digunakan dengan subjek penelitian berupa 50 karyawan. Data dikumpulkan melalui wawancara, pencatatan dokumen, dan kuesioner, kemudian dianalisis dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa fasilitas kerja memiliki pengaruh signifikan terhadap produktivitas kerja dan kinerja karyawan. Begitu pula dengan diklat, yang juga berpengaruh signifikan terhadap kedua variabel tersebut. Implikasi temuan ini adalah pentingnya perhatian terhadap fasilitas kerja dan pelaksanaan diklat dalam meningkatkan produktivitas dan kinerja karyawan di lingkungan Grand Dafam Braga Bandung. Temuan ini dapat menjadi dasar bagi manajemen untuk meningkatkan kondisi kerja dan pengembangan karyawan guna mencapai kinerja optimal.
Memetakan Lanskap: Analisis Bibliometrik atas Audit Report Lag
Authors: Jazadi Furqan Ramadhan , Santoso Rachmat Agus , Fitriana Fitriana
Published: January 2025

Studi audit report lag saat ini berkembang pesat, terfokus pada telaah faktor dari dalam dan dari luar perusahaan yang memengaruhi fenomena tersebut. Meskipun minat penelitian meningkat, publikasi yang memadai masih terbatas. Tujuan penelitian ini adalah mengklasifikasikan artikel tentang audit report lag, menemukan topik-topik utama dalam studi audit report lag, dan kesempatan studi serupa di masa depan. Metode penelitian meliputi lima langkah analisis bibliometrik dengan aplikasi VOSviewer. Pencarian sumber pustaka menggunakan aplikasi Publish or Perish Apps dengan kata kunci “audit report lag” pada bagian judul dari database Scopus yang diterbitkan tahun 1996– 2022 dan ditemukan 100 artikel. Hasil analisis VOSviewer pertama, network visualization, menunjukkan artikel Audit report lag tersebut dapat diklasifikasikan menjadi lima kelompok. Kelompok 1 terdiri dari 5 kata kunci, kelompok 2 memiliki 8 kata kunci, kelompok 3 memiliki 7 kata kunci, kelompok 4 memiliki 12 kata kunci.dan kelompok 5 memiliki 5 kata kunci. Hasil telaah VOSviewer kedua, Density Visualization, audit report lag digambarkan sebagai visualisasi yang paling menonjol dan terang, serta yang paling rendah dan kabur yakni “gender diversity”, “political connection”, “corporate board” dan “company size”. Hasil telaah VOSviewer ketiga, density visualization, memperlihatkan bahwa tema “profitability” dan ‘political connection’ masih jarang dieksplorasi sehingga dapat menjadi penelitian yang menarik di masa depan.
The Role of Cache Memory In Enhancing Microprocessor Performance in PT. Srikandi Sinergi Sakti
Authors: Hendarin Hendarin , Riwurohi Jan Everhard , Arachman Setyo Arief
Published: January 2025

Cache memory in microprocessors has an important role in improving computer system performance by reducing data access time. This research aims to test the hypothesis that increasing the size and level of cache memory can significantly improve microprocessor performance. The research methodology involves a literature study on the concept of cache memory and experimental simulations using computer architecture simulators, such as Gem5, to model scenarios with varying cache sizes and levels. In these simulations, performance parameters such as memory access latency, throughput, and Instructions Per Cycle (IPC) were measured and analyzed. The results show that increasing cache size and level generally contributes towards improving microprocessor performance by reducing data access time. Further statistical analysis supports the hypothesis that there is a positive correlation between cache size and level and system efficiency. These findings provide useful insights in future microprocessor architecture design and memory system optimization.
Effect of Cultural Intelligence and Knowledge Sharing on Work Performance: Job Satisfaction as a Mediator
Authors: Yusuf Luthfi Ibnu , Rostiana Rostiana , Budiana I Made
Published: January 2025

This study explores the role of cultural intelligence and knowledge sharing in influencing employee performance, with job satisfaction serving as a mediator. Performance is defined as the ability and achievements in completing tasks or reaching goals, and is impacted by both cultural intelligence and knowledge-sharing practices within the workplace. Cultural intelligence refers to the ability to adapt to diverse cultural environments and interact effectively with individuals from various backgrounds. Knowledge sharing encompasses the exchange of information, experiences, and expertise among employees across departments. Higher levels of cultural intelligence and knowledge sharing can enhance job satisfaction, which is a positive emotional state arising from job achievements and experiences. Employees with high job satisfaction tend to exhibit greater productivity and performance. This quantitative study utilized four questionnaires: cultural intelligence (Van et al., 2007), knowledge sharing (Lin et al., 2022), performance (IWPQ by Koopmans, 2014), and job satisfaction (original MSQ by Weiss et al., 1967). The sample comprised 116 active employees from PT X, a steam power plant in Cirebon, West Java, selected from a total of 606 employees. Findings reveal that job satisfaction mediates the relationship between cultural intelligence and employee performance, but does not mediate the relationship between knowledge sharing and performance. This study provides insights for tailoring employee management strategies based on factors such as age, position, education, cultural intelligence, and knowledge sharing, ultimately enhancing satisfaction and performance in a multicultural work environment.
Prosen M.: Ar deko u srpskoj arhitekturi, Zavod za zaštitu spomenika kulture grada Beograda i Univerzitet u Beogradu-Fakultet primenjenih umetnosti, Beograd, 2023
Authors: Alfirević Đorđe
Published: January 2025

The monograph Art Deco in Serbian Architecture by Milan Prosen is a monumental historiographical work that thoroughly explores the previously insufficiently researched topic of the presence and influence of Art Deco on interwar architecture, as well as the reasons for its emergence, stylistic characteristics, prevalence, and representation in Serbia. Within a broad framework, the monograph covers and presents topics such as the significance of the term and the emergence of Art Deco worldwide, the social circumstances in which the style originated and was recognized globally, the circumstances in which Art Deco appeared in Serbia, and the specificities of its appearance in Serbian architecture. Dr. Milan Prosen conducted his comprehensive scientific research and completed it during the preparation of his doctoral dissertation, defended at the Faculty of Philosophy, University of Belgrade in 2014, before a respectable committee consisting of Dr. Aleksandar Kadijević, Dr. Mirjana Roter-Blagojević, Dr. Aleksandar Ignjatović, and Dr. Simona Čupić, confirming the value and importance of his work. Since then, the content of the monograph has been supplemented and partially revised, with the text expanded based on new research, including published historiographical knowledge and the author's results related to this topic from previous years.
Form destabilization: Between reality and projection
Authors: Mojsilović Mila
Published: January 2025

Moving from the concepts of project, space, and form wholeness problematizes the dematerialization of the world, allowing the production of architectural space as a place of new reality - between reality and its projection. Contemporary architectural openness enables the acceptance of diversity as the highest quality, in a zone where nothing is static or predefined. Shifting from symmetry towards complexity opens fields of world and object variability. This means that ambiguities evolve into the visibility of change. Their positioning on the same conceptual plane, between actual and potential reality, opens the possibility for multivalence. For architecture, this means that space is observed as a variety of movement intensities, where the mechanisms for form generation are established through digital media. The stratification of space in open fragmentation hides the logic of a system that, as an organizational principle, uses its opposite. In the plane of architectural production, the neutral framework of universal space for the production of diversity is translated into a digital one. A new definition of values and criteria, based on variability and potentiality, serves to introduce a metanarrative of multiplicity in terms of manifold ways of decoding the world and reality. What is confirmed is the capacity for the contemporaneity of architecture, in which the virtual appears as a post-digital formal state. The exploration of the openness and incompleteness of architecture is offered through the definition of a new stylistic key - as a new spatiotemporal and formal concept. What characterizes this temporal digital paradigm is the fragmentation of the homogeneous linear flow of time, which occurs by shifting mechanisms in favor of its new experience. The model is treated equally as a method that opens the alteration of the architectural form.
Optimizing cohousing: The effect of community size on common space utilization and organizational sustainability
Authors: Milošević-Pantović Aleksandra
Published: January 2025

This research aims to provide a deeper understanding of the relationship between the size of cohousing communities and the distribution of common areas, applying analysis criteria such as the size, layout, and function of these spaces. The hypothesis suggests that there is an inverse correlation between community size and the percentage of common areas relative to the total surface area, meaning that larger communities have a lower percentage of common areas. The research methodology includes a review and analysis of housing community examples from various cultural and urban contexts, aiming to identify key factors that influence the organizational structures and economic sustainability of these communities. The study also examines the level of community autonomy, based on their size and complexity. The results of this research show that smaller cohousing communities have a higher percentage of common areas relative to the total surface area, while in larger communities, this percentage decreases. This relationship has significant implications for the organization, functionality, and economic sustainability of communities. The research provides new insights that can contribute to the future design and organization of cohousing communities, aiming to preserve the core values of community and cooperation, while optimizing common spaces and improving the quality of life for residents.
The academic rise of the "15-minute city" concept as a response to the challenges of the COVID-19 pandemic
Authors: Vukmirović Milena
Published: January 2025

The COVID-19 pandemic highlighted numerous structural deficiencies in modern cities, including unequal access to essential services and insufficient infrastructure for local communities. In response to these challenges, the "15-minute city", which enables all daily needs to be met within a 15-minute walk or bike ride, has become a crucial focus in urban planning research. This study examines the concept's growing popularity and scientific significance, utilizing data from the Scopus database containing the term 15-minute city. The findings reveal a marked increase in academic interest after 2020, likely linked to the challenges posed by the pandemic. The research includes an analysis of publications across various scientific fields, such as social sciences, technical disciplines, and environmental sciences. It reflects the concept's application in cities where the COVID-19 pandemic catalyzed the adoption of more sustainable urban models. The results indicate that the 15-minute city has become a central topic in urban planning discussions. Its interdisciplinary nature integrates social, economic, and environmental dimensions, representing a significant step toward creating resilient and accessible urban environments.
The influence of social networks on the intent to visit hotels
Authors: Petković Teodora , Tepavčević Jelena , Blešić Ivana
Published: January 2025

Social media plays a crucial role in the hospitality industry, significantly influencing potential guests' intentions to visit hotels. The dynamic nature of social media allows hotels to engage directly with potential customers, shaping perceptions and building brand image. The importance of social media in decision-making processes has grown, with users relying on platforms to gather information, read reviews, and assess hotel quality. This study aims to explore the extent to which social media characteristics (perceived relevance, informativeness and interactivity), usage habits, and hotel image impact visit intention, providing insights into how these factors contribute to a guest's final decision to book a stay. Linear regression was used to test the mutual influences of variables, and the results showed that the characteristics of hotel social networks, habits of using social networks and the hotel's image on social networks positively influence the intention to visit a hotel. This research advances understanding of how social media impacts consumers' hotel visit intentions by identifying key influencing factors. The findings offer actionable insights for hotel marketers to optimize social media strategies and enhance customer engagement. By leveraging these insights, hotels can improve overall marketing effectiveness and better align their strategies with consumer preferences.
Production of Turkish non-brined white cheese fortified with vitamin D3
Authors: Onaran Acar , Karatepe Aslı
Published: January 2025

Vitamin D deficiency is a prevalent issue, particularly in developing countries, and fortifying foods with vitamin D is an essential strategy to enhance public health. Enriching white cheese with vitamin D3 is an appealing option for consumers, especially for infants who require vitamin D supplementation. This study aimed to optimize the white cheese production process by directly adding commercial non-emulsified vitamin D3 oil to pasteurized milk and quantifying the resulting vitamin D3 content in the cheese. Traditional white cheese was produced to achieve a final concentration of 10 µg (400 IU) of vitamin D3. Using the HPLC-UV method, we compared the fortified cheese to a non-fortified control group regarding vitamin D3 content. Sensory analysis and microbiological analyses were also conducted. The study revealed that the fortified cheese contained 6.9 µg (276 IU)/100g of vitamin D3, with no statistically significant differences observed in sensory evaluation or microbiological safety between the two groups. Consequently, our findings suggest that vitamin D3-fortified cheeses can effectively contribute to meeting daily vitamin D requirements. This research highlights the potential for developing cheeses with specified vitamin D content and represents a significant advancement in functional food production, promoting public health.