bluuebunny/crossref_metadata_2025 huggingface dataset:
Las lenguas indígenas en el proyecto “Leo y comprendo el mundo desde la MILPA educativa”: Resultados del diagnóstico sociolingüístico
Authors: González Apodaca Erica , Corral Guillé Gustavo , Keyser Ulrike
Published: December 2023

En México, el papel activo de las escuelas en el desplazamiento de las lenguas indígenas por el español y sus efectos negativos en las infancias indígenas, constituye una problemática histórica, compleja y multicausal. Como parte de la historia de colaboración entre docentes indígenas y académicos participantes en la Red de Educación Inductiva Intercultural (REDIIN), el proyecto “Leo y comprendo el mundo desde la milpa educativa. Estrategias pedagógicas para la apropiación de la lectura y la escritura en contextos interculturales e indígenas”[i] aborda esta problemática desde un enfoque interdisciplinario e intercultural, con el objetivo de promover el abordaje integral de las lenguas, situadas en el territorio y la cultura de las comunidades de hablantes. En este texto se presentan, por un lado, resultados de un estudio diagnóstico de las lenguas y contextos sociolingüísticos de la REDIIN que evidencian la necesidad de una pedagogía autónoma en cuanto a la construcción situada y colaborativa de currículos diversificados y flexibles. Los datos analizados refieren la situación de las lenguas y sus usos sociales en las comunidades, el trabajo pedagógico con ellas y las actitudes que muestran las y los docentes hacia las lenguas indígenas. Con ello se aportan datos empíricos sobre las políticas lingüísticas y su impacto, así como de la formación de docentes en contextos plurilingües en México. Por otro lado, se abordan los objetivos y metas planteadas en dicho proyecto de investigación e incidencia en curso.
Fractographic research of destruction of 34CrNi1Mo steel gear shaft
Authors: Nosko Olha , Pohrebna Nataliia , Hrebenieva Аnnа , Aiupova Tetyana , Aiupov Oleksandr
Published: December 2023

Goal. The purpose of this research work is to establish the causes and mechanisms of destruction of gear  shaft made of 34CrNi1Mo steel, to provide recommendations to prevent this type of product damage. Methodology. The  gear shaft  made of 34CrNi1Mo steel destroyed during operation was studied. The fracture surface of the investigated steel was studied by macroanalysis and scanning electron microscopy using a SEM-100У microscope at a magnification of 1500-10000 times. Microstructural analysis of 34CrNi1Mo steel  was carried out on Neophot-21 optical microscope at x250, 300; 800 magnification. Microhardness was measured according to the standard method on a PMT-3M microhardness tester at a 50 g loading. Results. The causes and nature of the operational destruction of the gear shaft made of steel grade 34CrNi1Mo were analyzed. The fatigue nature of fracture was determined. The unsatisfactory quality of the surface of the experimental product was established: shells, pores, scratches, chips were found on the surface. The destruction began in the place of the geometric stress concentrator (surface defect – shell) due to metal chipping. Originality. The features of the destruction of the gear shaft were determined: at the break, there is a significant distance between the fatigue grooves, which indicates a high crack propagation rate, the fatigue grooves are weakly expressed, irregular, which indicates the limited possibilities of steel to plastic deformation. The fractographic surface of the fracture is shiny and consists of cleavage facets, covered with coarse scars, fan-shaped diverge from the focus, has a coarse-grained structure, typical for brittle fracture. The brittle nature of the fracture was confirmed by scanning electron microscopy. The surface microrelief contains cleavage facets, microcracks, and intergranular spall cells. Non-metallic inclusions of MnS, which are additional structural stress concentrators, have been revealed. Microcracks originate near non-metallic inclusions; at the boundaries of former austenite grains, especially at their triple junctions; at the interface between matrix and secondary phases. An increase in microhardness from 2500 to 4750HV after heating to 840–860°C with subsequent cooling in air was established, which can be explained with the probable hardening of the experimental steel, which, along with an increase in hardness, leads to a decrease in steel ductility. Practical value. It is recommended to use steel with a low sulfur content, additional gear shaft surface treatment to prevent the formation of stress concentrators in places of surface discontinuities; compliance with the nominal temperature regime also prevents spontaneous hardening of the product material.
Synthesis of Control Systems for Dynamic Pro-cesses in a Boiler Using a Neural Network of Direct Propagation
Authors: Razzhyvin Oleksii , Berezshna Olena , Sahatskiy Serhii , Murat Viktor
Published: December 2023

The article solves an urgent scientific and technical problem of reducing the cost of fuel for combustion in steam boilers by automating the process of adjusting the gas-air ratio, which will significantly reduce the cost of certified fuel and rationally use emissions from industrial installations, such as industrial furnaces, oil refineries, etc. The development of an air flow regulator for natural and blast-furnace gas burners will save valuable natural resources and expand the range of use of emissions as secondary raw materials. Goal. Development on the basis of a neural network of direct distribution of a control system for the supply of natural and blast-furnace gas to the burners of boilers operating on one steam line. Methodology. The synthesis of a neuro-regulator for air supply during the combustion of non-certified gases in a boiler for the generation of thermal energy or electricity was carried out by means of Simulink in the MATLAB system. In order to implement the regulation of the combustion air supply, a neuro-regulator with foresight was used, the operation of which is based on the principle of a receding horizon, according to which the neural network model of the controlled process foresees the reaction of the control object at a certain time interval in the future. The procedure for the synthesis of a neuro-regulator for the supply of air for combustion is given. The values of the parameters that provide the specified indicators of the quality of the dynamic process control system functioning are established.  The model is trained offline using the available empirical information regarding the process of gas combustion in the boiler, obtained on the basis of production experience. The settings of the resulting neural network are carried out according to the test data of a real object. Results. The universal possibilities of approximation of multilayer artificial neural networks of direct propagation made it possible to solve the problem of identifying, designing and modeling nonlinear control systems. The implementation of the developed neuro-regulator with the anticipation of the combustion air supply allows the control system to adapt to changes between theoretical and actual indicators and take into account and compensate for the variable parameters of the air supply to the burners. Conclusions. A feed-forward neural network has been successfully implemented in the synthesis of control systems for dynamic processes of regulating the air flow to natural and blast-furnace gas burners.
Modeling laser processing of materials
Authors: Afanasieva Оlga , Lalazarova Nataliia , Chygryn Anatolіy , Popova Olena
Published: December 2023

For a long time, the complexity of the phenomena occurring during the laser exposure to the material made possible the mainly experimental selection of processing modes. The analysis of the thermal processes taking place at the same time and the programs being used require in-depth knowledge of physical phenomena, as well as broad capabilities of computing equipment, so they have become inaccessible to many researchers. Goal. The purpose of the study is to model the interaction of laser radiation with substance on the example of acrylic glass using the COMSOL Multiphysics 5.5 software package. Methodology. The scrap material for research was acrylic extrusion glass according to GOST 17622-72 and GOST 10667-99. Successful laser treatment requires maximum absorption of radiation, so a CO2 laser with a wavelength of 10.6 microns was chosen for the research. Other laser processing parameters (power 10 W, focus point diameter 1 mm, pro-menu movement speed 40 mm/s) are typical for the StoLaser Standard 4030 Mini installation. Results. The main task was modelling of the interaction of laser radiation with substance on the example of acrylic glass using the COMSOL Multiphysics 5.5 software package. The paper investigates the peculiarities and nature of the interaction of laser radiation with acrylic glass using the finite element method, as well as with the help of the COMSOL software complex, which works according to this method. A program for modelling the interaction of a laser beam with a material, in this case non-metallic, was created experimentally. A graphical distribution of heat on the surface and an isotherm of the depth of heat distribution inside the material were obtained. Scientific novelty. In this paper, a model of the passage of laser radiation through a block of dielectric material was created using the COMSOL Multiphysics package. The possibility of modeling laser processing of materials by the finite element method was proven. Practicality. The developed model can be used when choosing the modes of laser processing of various materials.
Introducción al dossier: “Lecturas historiográficas sobre la romanización”
Authors: Moreno Agustín , Santangelo Federico
Published: December 2023

Introducción al dossier
Prognostic Role of Lymphadenectomy among Women with Low Grade Lymphovascular Space Invasion-Positive Clinically Uterus Confined Endometrioid Endometrial Cancer
Authors: Yalcin Ibrahim , Bakay Kadir , Ceylan Özgün , Ersak Burak , Firat Cuylan Zeliha , Guven Davut , Moraloğlu Tekin Özlem , Sahin Bekir , Katirci Yunus , Özdal Bülent
Published: December 2023

Background: Possible therapeutic benefits of lymphadenectomy (LND) in the treatment of endometrial cancer (EC) remain controversial. The present study was undertaken with the aim of investigating the prognostic role of LND in women with clinically confirmed, low-grade, uterus-confined endometrioid EC exhibiting lymphovascular space invasion. Methods: A bicentric retrospective review was conducted for the identification of cases of EC, treated at two gynecologic oncology departments in Turkey. Subsequently, the data of 1811 patients with EC (non-endometrioid, endometrioid, or mixed histology) who had undergone surgery between 2007 and 2016 were analyzed. After extracting data, 37 patients were defined as the study group, and those 37 cases were matched to 74 control patients who had undergone surgery with systematic LND to compare survival. Kaplan-Meier analysis was applied in the process of interpreting data on survival, and variables predicting patient outcomes were identified using Cox proportional hazards regression. Results: Five-year disease-free survival (DFS) rates were 88.2% versus 81.5% (p = 0.985), while overall survival (OS) rates were 91.0% versus 85.7% (p = 0.814) for the study and control groups, respectively. Advanced ages (hazard ratio (HR): 6.69; 95% confidence interval (CI): 1.59–28.09, p = 0.009) and tumors of grade 2 (HR: 3.35; 95% CI: 1.09–10.26, p = 0.034) were found to be independently predictive of decreased OS within the entire cohort. Conclusions: Systematic LND does not have a therapeutic role in the management of low-grade, uterus-confined endometrioid EC with lymphovascular space invasion. There was no difference between the survival outcomes of the two groups considered in this study.
Gynaecological Laparoscopy: A Retrospective Evaluation of Associated Complications
Authors: Buhur Ali , Unal Omer
Published: December 2023

Background: The aim of this study was to determine the rates of diagnostic and operative complications of gynecological laparoscopic procedures, and identify risk factors for the occurrence of these complications. Methods: This retrospective study included 680 women who underwent gynecological laparoscopy for benign indications between 01 July, 2015, and 01 September, 2020, at Kanuni Sultan Süleyman Training and Research Hospital. They were classified into diagnostic and operative laparoscopy groups. Laparoscopic entry and operative complications were thoroughly analyzed. Mean age, mean parity, history of previous surgery, operative time, amount of blood loss, complication rates, and length of postoperative hospital stay were compared. Results: There were significant differences between groups in terms of mean age, parity, history of previous surgery, duration of surgery, hemoglobin drop, length of surgery, and length of hospital stay (p < 0.001). Overall, 28 (4.11%) complications occurred of the total complications, 9 (1.32%) had arisen prior to the procedure or during the insertion of the abdominal trocars. Complications dramatically increased, particularly in gynecological laparoscopic procedures lasting longer than 110 minutes with a 68.5% sensitivity and 69.1% specificity. Conclusions: A direct relationship was observed between the duration of surgery and the complication rates. In this study, we found that problems dramatically increased, particularly in gynecological laparoscopic procedures lasting longer than 110 minutes. However, regardless of the type of laparoscopic procedure significant complications had arisen prior to the procedure or during the insertion of the abdominal trocars.
Mechanism of Gynecological Tiaoqi Jiedu Formula in Treatment of Endometritis with Dampness and Heat: A Prospective Laboratory-Based Mice Model Study
Authors: Chen Jixiang , Zhong Chuanmei , Yu Wensi , Lv Yan , Li Ning
Published: December 2023

Background: Endometritis is a common gynecological disease characterized by inflammation of the endometrium. The gynecological Tiaoqi Jiedu formula has been widely used to treat endometritis with dampness and heat. However, the mechanism of action remains unclear. Methods: A mouse model of endometritis with dampness and heat was established. The pathological changes of the uterus and tongue were detected by hematoxylin and eosin (HE) staining. Gastric aquaporin 3 (AQP3) and uterine cluster of differentiation 14 (CD14) protein were detected by immunohistochemistry. Concentrations of serum inflammatory factors interleukin-6 (IL-6), IL-1β, tumor necrosis factor α (TNF-α), IL-10, and IL-8 were measured by enzyme-linked immunosorbent assay (ELISA). The mRNA levels and protein expressions of nucleotide binding oligomerization domain- (NOD-), leucine-rich repeat- (LRR-) and NOD-like receptor thermal protein domain associated protein 3 (NLRP3), gasdermin D (GSDMD), caspase-1, toll-like receptor 4 (TLR4), p65, and phosphorylation of p65 (p-p65) were determined by real-time polymerase chain reaction (PCR) and Western Blot, respectively. Results: In the mouse model of endometritis, the medium- and high-doses of Tiaoqi Jiedu formula, and western medicine significantly downregulated the inflammatory factors IL-6, IL-1β, TNF-α, and IL-8. It upregulated the anti-inflammatory factor IL-10, and inhibited pyroptosis and the expression of key proteins in the TLR4/nuclear factor-κB (NF-κB) signaling pathway. Conclusions: The Tiaoqi Jiedu formula demonstrated anti-inflammatory, anti-pyroptosis, and protective effects in endometritis. It has the potential to be a therapeutic option for the treatment of endometritis.
The Role of Nucleoporins in Cardiac Tissue Development and Disease
Authors: Chen Xiaocong , Shi Rui , Luo Yu , Xu Liang
Published: December 2023

Nuclear pore complexes (NPCs) are intricate intracellular structures composed of approximately 30 nuclear pore proteins (NUPs) that regulate the transport of materials between the nucleus and cytoplasm in eukaryotic cells. The heart is a crucial organ for sustaining the vital functions of the body, pumping blood rich in nutrients and energy to all organs and tissues. Recent studies have shown that NPCs play pivotal roles not only in normal cardiac physiological processes such as myocardial cell proliferation and differentiation but also in various pathological processes such as ischemic and hypoxic myocardial injury. Due to their mass and complicated nature, the structures of NPCs have been challenging to identify by the scientific community. With the development of cryo-electron microscopy and advanced sampling techniques, researchers have made significant progress in understanding the structures of NPCs. This review aims to summarize the latest research on the structural aspects of NPCs and their roles in cardiac physiology and pathology, increase the understanding of the intricate mechanisms of NPC actions, provide valuable insights into the pathogenesis of heart diseases and describe the development of potential novel therapeutic strategies.
An Update on Gemcitabine-Based Chemosensitization Strategies in Pancreatic Ductal Adenocarcinoma
Authors: Zhang Tianpeng , Gu Zongting , Ni Ran , Wang Xiao , Jiang Qitao , Tao Ran
Published: December 2023

Pancreatic cancer is the seventh leading cause of cancer-related deaths, and chemotherapy is one of the most important treatments for pancreatic cancer. Unfortunately, pancreatic cancer cells can block chemotherapy drugs from entering the tumor. This is owing to interactions between the tumor’s environment and the cancer cells. Here, we review the latest research on the mechanisms by which pancreatic cancer cells block the chemotherapy drug, gemcitabine. The results of our review can help identify potential therapeutic targets for the blocking of gemcitabine by pancreatic cancer cells and may provide new strategies to help chemotherapy drugs penetrate tumors.
Gene Silencing and Gene Delivery in Therapeutics: Insights Using Quantum Dots
Authors: Mondal Shrodha , Raut Jiko , Sahoo Prithidipa
Published: December 2023

Hemophilia, cancer, diabetes, cardiovascular disease, mental health issues, immunological deficiencies, neuromuscular disease, blindness, and other ailments can all be treated with gene silencing and gene therapy, a growing discipline in medicine. It typically refers to a range of therapeutic techniques in which a patient’s body’s particular cells are given genetic material designed to correct and erase genetic flaws. The advancements in genetics and bioengineering have paved the way for the conceptualization of gene therapy through the manipulation of vectors, enabling the targeted transfer of extrachromosomal material to specific cells. One of the main focus areas of this methodology is the escalation of delivery vehicles (vectors), primarily plasmids or viruses; it still has difficulties because there is no good delivery mechanism that can precisely deliver stable small interfering Ribonucleic Acid (siRNA) or DNA to the target tissue location. As they are non-fluorescent, the siRNA or DNA delivery procedure is unable to be monitored by these carriers. In the context of quantum dots (QDs), the formation of QD-siRNA or QD/DNA complexes facilitated the real-time monitoring and precise localization of QDs during the silencing, delivery, and transfection processes. The unique dual-modality optical and fluorescent properties exhibited by quantum dots contribute to their utility as versatile imaging probes. The research studies discussed in this review article will provide a framework for designing efficient QD-based nanocarriers that can successfully carry therapeutic genetic tools into targeted cells. As a result of their findings, the researchers developed some unique QDs that successfully attached to the siRNA or DNA and carried it to the desired place. The use of these QD-based delivery devices could enhance the field of gene silencing and gene delivery.
ANALYSIS OF FORESTALLING BEHAVIOR OF THE CIGARETTE INDUSTRY IN INDONESIA
Authors: Pangaribuan Hiras Nomensen Pangaribuan , Adrison Vid
Published: December 2023

This study aims to analyze the behavior of companies in foresting under various conditions of multitier specific excise tariff structure  in Indonesia. This was done by the company as a form of anticipation of changes in excise rates and Retail Selling Prices set by the government. The timing of announcements, simplification of tiers and production limits also provide incentives and disincentives for companies to carry out foresting. To see the effect of changes in the tariff structure, CK-1 data (excise tape ordering) obtained from the Directorate General of Customs and Excise (DJBC), Ministry of Finance, from 2009 to 2017 was used. Empirical results show that excise tariff policies encourage companies to do forestalling. While the retail selling price policy, longer announcement times and the difference between total production and production limits hold companies back from foresting. Simplification policies and increasing production limits can reduce high levels of forestalling.
EFFECTIVENESS REVIEW ON SOPPENG’S TOBACCO PRODUCT INDUSTRIAL ESTATES (KIHT SOPPENG): THE FIRST TOBACCO INDUSTRIAL ESTATES IN INDONESIA
Authors: Endra Setiaji
Published: December 2023

The inauguration of the KIHT Soppeng has been carried out for about a year since October 2020. To assess the effectiveness of its establishment, it is necessary to conduct a review. This study seeks to review the effectiveness of the establishment of KIHT Soppeng from the perspective of excise revenue and supervision (enforcement activites) approach with quantitative analysis by comparing data before and after the time of its establishment. The results of the study can significantly show that there are differences in excise revenues before and after the establishment of KIHT. In terms of supervisory activities, the results of the study still cannot show the expected differences in law enforcement activities before and after the establishment of KIHT. Several things caused this to be suspected, including the location of KIHT Soppeng which is under the supervision of KPPBC Parepare in the distribution channel of cigarettes produced on the island of Java for distribution in marketing areas in the Sulawesi as well as the condition of the COVID-19 pandemic which has caused law enforcement activities to not yet run properly.
Penerapan Fungsi Anggaran Dalam Optimalisasi Anggaran Subsidi Pupuk Tahun 2023
Authors: Michael Matondang Yogi , Amila Rizka
Published: December 2023

Since 2023, several policies related to fertilizer subsidies have changed. Starting from reducing the types of subsidized fertilizers to two, namely Urea and NPK, to changing the fertilizer subsidy budgeting scheme where the allocation of the amount of fertilizer is determined after setting a definitive ceiling based on Farmer Land Spatial Data. This means that performance-based budgeting is not applied to the fertilizer subsidy budget. This then raises the issue of optimization. This issue is important because the nominal subsidy budgeted for in 2023 is the same as in 2022 even though the types of subsidized fertilizers have decreased. There is the potential for idle funds to become a source of fraud. This study examines the application of the budget function to fertilizer subsidies in 2023 using a mathematical model. The type of data is quantitative data and the data source are from government budget document and regulations. Based on the results of this study it is concluded that: 1) The fertilizer subsidy allocation set by the government for 2023 has not optimized the entire subsidy budget. 2) The government can optimize the 2023 fertilizer subsidy budget with several schemes that increase the allocation of subsidized fertilizers. In addition, optimization can be carried out by allocating more of the fertilizer subsidy budget for other types of fertilizer provided that the need for NPK and Urea fertilizers is fulfilled.
The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19
Authors: Akhmadi Muhammad Heru , Sumardjoko Imam , Sumantri Joko
Published: December 2023

The GDP growth rate in the second quarter of 2020 YoY decreased by 5.32%. This contraction was triggered by the COVID-19 pandemic which had an impact on economic activities. The policy of restricting the mobility of people and the closure of various business sectors has resulted in social and economic problems. This study examines government fiscal instruments to maintain the sustainability of the public economy. The analysis used in this study is a mixed method. Empirical testing is done by using regression techniques. The research variables include regional economic performance, spending on the prevention of COVID-19, spending on social safety nets, and spending on handling economic impacts. The research is also based on a questionnaire conducted with local governments regarding health performance and economic recovery efforts. The data used is a cross-section of the period at the end of the second quarter of 2020. The test results prove that the budget reallocation used for spending on COVID-19 disease control and social safety net spending affects improving the regional economy during the study period with p-values of 0.021 and 0.000. The government, through the Sub-National Budget, continues to refocus spending for economic recovery.
Menelisik Omnibus Law Bidang Perencanaan Anggaran
Authors: Suliantoro Irwan
Published: December 2023

In the context of budget regulations, in 2023, Government Regulation Number 6 of 2023 and Minister of Finance Regulation Number 62 of 2023 were issued which have the omnibus law character. This research aims to examine the omnibus law in the field of budget planning to analyze whether there are substances that have not been regulated, substances that are less in line with other regulations, and substances that from a grammatical perspective give rise to multiple interpretations. The research method was carried out through a descriptive qualitative approach. The research results show that the mechanism for preparing the state budget has not been fully described by the state budget cycle, the preparation of the Medium-Term Development Plan and the Medium-Term Expenditure Framework (from the funding side) needs to refer to the Medium-Term Budget Framework. In addition, the mechanism for calculating the Medium-Term Expenditure Framework has not been fully described. Furthermore, to increase the efficiency of budget allocation, it is best to add, reduce, and or shift the budget ceiling not only at the line ministries level but also need to be done at the national level. The mechanism is carried out through national blocking savings, where inefficient allocations are blocked and savings are made, then when preparing the Budget Allocation, the figures resulting from the national saving are redistributed to priority programs/activities in various line ministries.
Impact Analysis of Law No. 9 of 2018 in Administration of Tariff Service Non-Tax Revenue in Indonesia
Authors: Sandjoyo Kandha Aditya , Sunitiyoso Yos
Published: December 2023

The enactment of Law 9 of 2018 marked a significant shift in the management of non-tax revenue in Indonesia, replacing a two-decade-old law. This study delves into the implications of this legal transformation on non-tax revenue tariffs, focusing on the effects of tariff simplification and process enhancements. Employing a qualitative method, the research draws on archival records from periods before and after the law's implementation. The findings underscore the pivotal role of Law 9 of 2018 in structuring regulations, streamlining tariff administration, and enhancing revenue management practices. The simplified tariff structure is anticipated to bolster compliance and efficiency, ultimately leading to improved revenue collection. A more refined regulatory framework not only facilitates revenue generation but also fosters a conducive environment for effective revenue management. The study reveals that the legislative changes brought about by Law 9 of 2018 have ushered in transformative effects on non-tax revenue management. This emphasizes the necessity of combining qualitative insights with quantitative data for a comprehensive understanding of the multifaceted impacts of regulatory shifts. In essence, the new legal framework has laid the groundwork for a more efficient and strategically guided non-tax revenue administration in Indonesia.
Menggali Sektor Ekonomi Unggulan dan Berdaya Saing di Kota Bogor Tahun 2014- 2022
Authors: Panjaitan Rido Parulian , Nopijantoro Wurjanto , Nugroho Adi
Published: December 2023

This research aims to identify the leading business sectors or fields that are the main contributors to Bogor City's GRDP in the period 2014 to 2014. currently and its development strategy. The method used uses location quotient (LQ) analysis, dynamic location quotient (LQ) analysis, and shift-share analysis. The results of the research show that the leading sectors of Bogor City that have potential for development are (1) transportation and warehousing, (2) educational services, (3) health services and social activities, and (4) other services. It is hoped that the Bogor City Government can develop development policy strategies to continue to encourage the growth of leading sectors. It is hoped that these four leading sectors can create a multiplier effect on other sectors to continue to grow and their contribution to GRDP will increase.
ANALISIS TIPOLOGI TINDAK PIDANA DI BIDANG KEPABEANAN
Authors: Purwana Aditya Subur , Kusuma Setia Negara Hari
Published: December 2023

Besarnya nilai perdagangan luar negeri Indonesia yang mencapai total ekspor 854,463.46 juta usd dan total impor 746,481.61Â  juta usd serta luasnya daerah pengawasan pabean Indonesia berpotensi terjadinya pelanggaran di bidang kepabeanan. Periode 2020 s.d. maret 2022 terjadi pelanggaran di bidang kepabeanan yang bersifat pidana dan dilanjutkan ke tahap penyidikan sebanyak 139 kasus. Penelitian bertujuan menganalisis tipologi tindak pidana di bidang kepabeanan berdasarkan proses penyidikan dan keputusan pengadilan yang telah berkekuatan hukum tetap. Metode yang digunakan yaitu mixed method, menggunakan data periode 2020 s.d. maret 2022. Metode kuantitatif dilakukan dengan analisis statistika deskriptif dan metode kualitatif dengan reseacrh design berupa case study. Berdasarkan tindak pidana di bidang kepabeanan yang masuk tahap penyidikan: Tindak pidana di bidang Kepabeanan banyak terjadi pada Kanwil DJBC Kepri, KPUBC Tipe C Soekarno Hatta, dan KPUBC Tipe B Batam; didominasi oleh pidana pabean impor; Pasal UU kepabeanan yang banyak dilanggar yaitu pasal 102 huruf a, pasal 103 huruf a, pasal 102 huruf f dan pasal 102A huruf a; dan delik banyak terjadi yaitu Penyelundupan Impor Unmanifest, Customs fraud, Penyelundupan Ekspor, Pengeluaran Tanpa Ijin Impor, Penyelundupan Impor Bongkar Tanpa Ijin, Penadahan barang ekspor/impor, dan Penyembunyian Impor Secara Melawan Hukum.
DAMPAK KAWASAN EKONOMI KHUSUS (KEK) SEI MANGKEI TERHADAP PEREKONOMIAN DI KABUPATEN SIMALUNGUN
Authors: Riesfandiari Indri , Setyawan Budhi , Wahyudi Imam Tri
Published: December 2023

Hasil laporan perkembangan Kawasan Ekonomi Khusus oleh Sekjendenas KEK (2021), menunjukkan bahwa kinerja KEK Sei Mangkei dikategorikan optimal, namun performa dalam segi realisasi investasi dan rasio realisasi investasi terhadap luas wilayah belum sebaik KEK lain khususnya KEK Galang Batang yang operasionalnya lebih akhir dibandingkan KEK Sei Mangkei. Sementara berdasarkan hasil perbandingan manfaat dan biaya pengembangan KEK Sei  Mangkei  sebesar  0,52,  terindikasi  bahwa  manfaat  yang  ditimbulkan  KEK  Sei Mangkei  masih  relatif  kecil (Yanuar & Muhammad, 2021)

Untuk melengkapi penelitian sebelumnya terkait KEK Sei Mangkei yang masih terbatas, maka penelitian ini melakukan evaluasi dampak KEK terhadap perekonomian Kabupaten Simalungun, dengan metode regresi linear difference in difference (DiD) pada tingkat kecamatan, dengan Kota Pematang Siantar sebagai control group

Hasil penelitian menyimpulkan bahwa terdapat dampak yang signifikan dari beroperasinya KEK Sei Mangkei terhadap pertumbuhan PDRB kecamatan di Kabupaten Simalungun. Pertumbuhan PDRB per kapita di kecamatan di Kabupaten Simalungun tempat KEK Sei Mangkei beroperasi lebih tinggi sebesar 0,06 poin persentase dibandingkan dengan kecamatan-kecamatan di Kota Pematang Siantar yang tidak memiliki KEK, pada periode setelah KEK beroperasi. Namun, dampak terhadap kenaikan pertumbuhan PDRB tergolong  kecil.
THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA
Authors: Wibisono Tito , Khoirunurrofik Khoirunurrofik
Published: December 2023

In four years, Indonesia has changed the de minimis threshold twice. This study aims to describe on how merchants react to tax regulations, especially international trade taxes, when conducting cross-border e-commerce transactions. By using administrative data on imported documents for shipments for the period 2017-2020, which includes the application period of the three de minimis thresholds of USD 100, USD 75 and USD 3, this study found that in each application period of the De -Minimis a bunching behavior gave threshold for exemption from import duties and taxes related to imports. This study also finds a similar phenomenon at the threshold of low-value shipments around the $1,500 value, where merchants are bunching to use simplified declarations and flat-rate pricing with faster procedures and lower costs.
IMPACT OF RCEP ON TRADE BALANCE AND INDONESIA’S POTENTIAL EXPORT
Authors: Novith Diyouva Christa , Subur Purwana Aditya
Published: December 2023

The signing of RCEP has captured global attention for the new mega trade deals. Expected to open wider market potential and access, yet the previous trade agreements between ASEAN and its five partners raise whether RCEP can increase trade between partners. This study employed partial equilibrium using SMART Simulator to analyze the impact of RCEP on members, and identifying potential export for Indonesia. The data used is trade value between RCEP signers in 2019 and conducted two scenarios. First, one hundred percent tariff liberalization was conducted and the second simulation was conducted with consideration of sensitive list and tariff rate quotas in schedule of tariff commitments of each member. This study indentified potential Indonesian export commodities using spatial analysis and descriptive analysis in order to map each provinceâ€™s potential, enhance export activities and increase the utilization rate of trade facilities. The results of this study concluded that ASEAN relatively gained lower compared to ASEAN partner countries. Australia would be the top gainer. RCEP slightly might increase the value of exports, imports and trade balance for Indonesia but the low utilization of trade facilities needs the government's attention to encourage business actors to increase productivity and reach a wider market.
PEMETAAN PENELITIAN CUKAI DI INDONESIA
Authors: Susilawati Hanik
Published: December 2023

Penelitian ini bertujuan untuk memetakan penelitian tentang cukai di Indonesia. Penelitian merupakan penelitian kualitatif dengan pendekatan bibliografi. Peneliti menggunakan sampel 42 artikel yang terbit pada tahun 2007 sampai dengan 2022 di jurnal nasional terkreditasi. Berdasarkan hasil pemetaan diketahui bahwa artikel paling banyak diterbitkan di jurnal nasional terakreditasi Sinta 4 (40,48%), mengambil objek penelitian cukai hasil tembakau (61,90%), mengambil topik dampak penerapan cukai (47,62%), serta menggunakan metode kualitatif (57,14%). Berdasarkan hasil penelitian, arah penelitian tentang cukai ke depannya dapat diperluas ke jenis cukai lainnya selain cukai hasil tembakau. Tema penelitian tentang dampak cukai masih tetap relevan, di samping perlunya kajian mengenai perluasan basis cukai dengan opsi jenis cukai baru. Penelitian dengan metode kuantitatif juga dapat diperbanyak.
FAKTOR-FAKTOR PENYEBAB "IMPOR BORONGAN" DAN POTENSI PENGGELAPAN PAJAK DI INDONESIA
Authors: Sriyanto Agus , Nurcahyo Marsanto Adi
Published: December 2023

Abstrak

Impor borongan, di mana pihak ketiga mengimpor barang atas nama pemiliknya, telah menjadi perhatian pemerintah Indonesia karena adanya potensi besar penghindaran pajak dan bea masuk. Pemerintah telah mengambil beberapa langkah untuk mengatasi masalah ini, namun belum sepenuhnya berhasil. Penelitian ini bertujuan untuk memahami permasalahan ini dan mengusulkan solusi yang efektif untuk mengatasi penggelapan pajak dalam kegiatan impor borongan. Penelitian ini menggunakan pendekatan kualitatif dengan analisis tematik dan diskusi kelompok terfokus dengan para pejabat yang menangani masalah ini. Penelitian ini menemukan bahwa definisi impor borongan masih belum jelas, dan petugas Bea Cukai dan Pajak menggunakan berbagai pendekatan untuk mendeteksi penghindaran pajak dalam impor borongan. Faktor-faktor yang berkontribusi terhadap praktik impor borongan termasuk aturan persyaratan impor yang rumit, motivasi ekonomi, dan moral hazard importir. Berdasarkan temuan-temuan tersebut, penelitian ini merekomendasikan untuk memperjelas definisi, meningkatkan kerja sama di antara otoritas terkait, memberlakukan sanksi yang lebih ketat, pelatihan bagi petugas Bea dan Cukai, kerja sama internasional, mengevaluasi peraturan perpajakan, memonitor aktivitas importir, meningkatkan transparansi, mengidentifikasi importir yang berisiko tinggi, dan mendorong pemilik untuk memberikan informasi yang akurat dalam pemberitahuan impor barang. Impor borongan adalah masalah kompleks yang membutuhkan solusi komprehensif untuk melindungi pendapatan negara dan mendorong praktik perdagangan yang lebih adil.

Kata kunci : aktivitas impor, risiko tinggi, penggelapan pajak, motivasi, faktor, regulasi
PENYELUNDUPAN EKSPOR BIJIH NIKEL DARI DAERAH PABEAN INDONESIA (MODUS OPERANDI DAN STUDI KASUS)
Authors: Firdiansyah Akhmad
Published: December 2023

Indonesia adalah salah satu negara penghasil bijih nikel terbesar di dunia, namun dibalik itu terdapat percobaan untuk melanggar hukum yaitu melakukan penyelundupan ekspor bijih nikel dari Daerah Pabean Indonesia yang telah dilarang oleh Pemerintah karena merugikan perekonomian nasional. Penelitian ini bertujuan untuk melakukan tinjauan akademis mengenal dan mengetahui berbagai modus operandi penyelundupan ekspor bijih nikel dari Daerah Pabean Indonesia, untuk diketahui dan diantisipasi agar jangan sampai terjadi di wilayah Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif berupa studi kasus dari studi literatur dan wawancara. Penyelundupan dapat digagalkan dengan melakukan sosialisasi kepada masyarakat maupun pengusaha dan penambang nikel untuk menaati ketentuan pemerintah dalam bisnis nikel yang legal. Penyelundupan dapat merusak pasar dan niat pemerintah untuk meningkatkan nilai tambah nikel melalui hilirisasi nikel. Aparat  penegak hukum dapat meningkatkan koordinasi dan pelaksanaan patroli laut bersama terhadap daerah-daerah rawan terutama yang berdekatan dengan penghasil nikel melalui pengumpulan informasi dan kegiatan intelijen taktis.
The Fama-French five-factor model and the US-China trade war: An empirical investigation of the Indonesia, US, and China stock market
Authors: Elizabeth Irenna , Sulistiawan Dedhy , Grigorescu Adriana
Published: December 2023

Despite numerous studies of the US and China trade war effect being published over the last seven years, this topic has remained equivocal. The portfolio formation model that underlies the arbitrage pricing theory is still relatively small, especially for the portfolio performance of the Fama-French five factors (5FF) model that examines the global economic crisis. Focusing on the trade war year, the study aims to examine the effect of accounting information on portfolio performance by using the 5FF model. This study employs a dummy panel least square regression model, the data are analyzed from Indonesia, US, and China stock markets with 864 portfolio monthly combinations ranging from 2016 to 2019. The result of the study shows that the US-China trade war strengthens the beneficial impact of market risk on portfolio performance in the Indonesian Stock Exchange. On the other hand, the war has no impact on the relationship between market risk and the performance of a portfolio of US stocks. However, it lowered the beneficial impact of size on portfolio performance for both the US and China stock markets. The robust 5FF of accounting information within the study is size and investment. According to the study, systematic risk and idiosyncratic risk should be given more consideration by both investors and companies to prevent unneeded economic losses and manage the risk that could have a greater impact on the stock market.
Rural Household’s Participation In Non-Farm Activities: The Case Of The Makuey District, Nuer Zone, Gambella Region, Ethiopia
Authors: Bor Chuol , Sheikh Adan Abdimajid
Published: December 2023

Ethiopia is a farming nation where agriculture provides a living for a large portion of the inhabitants. Most rural households suffer from chronic poverty and food insecurity as a result of agriculture's deteriorating carrying capacity, land fragmentation, and low agricultural income. This makes rural households participate in non-farm activities to generate income to cope with these challenges. The study used a mixed study design. A step-by-step sampling procedure was used in this study in which the Makuey district was selected purposively, Puokuath and Bildak kebelle were selected at simple, random, and stratified sampling procedures were applied to select sample respondents. The study also employed a descriptive, inferential, and econometric model for data analysis. Based on the findings, only significant discrete variables were the gender, literacy level, and household credit access. Similarly, the significant continuous variables were market distance and household income. Furthermore, the main challenges facing rural households' participation in non-farm activities were bad infrastructure and negative cultural perception. The binary logit model result indicated that market distance, literacy level, and credit access were significant and negatively influenced rural households, while incomes and the gender of rural households were significant and positively influenced the rural household's involvement in non-farm activities. The study recommended that the regional and district governments should access infrastructure and create awareness about the benefits of non-farm activities.
Scale Development of Aofa Farm Limousin Cattle Business Based on Investment Feasibility Analysis
Authors: Hadyan Lucky Al Faroby  , Rosiana Nia
Published: December 2023

Beef supply in Indonesia has not been able to reach demand. Currently, the need for livestock is increasing, so it is necessary to develop cattle farming. Aofa farm is a cattle farm that focuses on fattening limousine cattle that sells its products only during Eid al-Adha. Aofa farm plans to its business by increasing the number of cattle pens, increasing the number of limousine cattle, and purchasing concentrate feed. In addition, there was an increase in the price of limousine cattle seeds, an increase in feed prices, and a decrease in sales of limousine cattle. So necessary for it to analyze the feasibility of Aofa Farm's limousine cattle farm based on non-financial aspects financial aspects, and  switching value analysis. The results of the feasibility of the non-financial aspects of the development of Aofa Farm are feasible to run based on descriptive analysis and quantitative analysis which shows the feasibility score on each non-financial aspect of more than 50 percent. The results of the financial aspect analysis obtained an NPV value of Rp 2,674,602,815, Net B/C of 8.39, IRR of 88.15 percent, and Payback Period of 2.26 years which shows that the Aofa Farm development plan is feasible to run based on financial aspects because the value obtained exceeds the eligibility criteria. The results of the switching value analysis show that Aofa Farm is sensitive to a decrease in limousine cattle sales.
Strategy For The Development of Kepok Banana Farming (Musa Sp) In The Outermost Islands of Enggano
Authors: Rizki Amelia Rosyada  , Basuki Sigit Priyono  , Indra Cahyadinata
Published: December 2023

Enggano has an agricultural area of 8.618 hectares with production in 2019 of 10.040 tonnes. This research aims (1) to identify internal and external factors in the development of bananas; (2) to analyze alternative formulations for appropriate strategies; and (3) to set strategic priorities in the developing of banana. The research began with the collection of data interviews and the distribution of angket. The data was then processed using SWOT analysis by creating the IFAS and EFAS matrix, as well as to determine the appropriate strategy using QSPM analysis. The number of respondents was 28 people (25 banana farmers, 1 food and holticultural crops, 1 land science lecturer and 1 agroecology lecturer). The results of the research are based on the IFE analysis, an internal factor that affects the development strategy of bananas on the island of Enggano from the main strength is that bananas are the best products in the island. While the main weakness is the lack of cooperation with existing partners. Based on the EFE analysis, the external  factor  that  influences  the  strategy  of  development  of  banana  in  the  islands  of Enggano of the main opportunity is the high demand of the market. The appropriate strategy to use the results of the SWOT and QSPM analysis is to increase production through the expansion of land with suitable climate/weather conditions and the availability of production input and experience to meet the high demand of the market.
The Influence Of Satisfaction And Trust On Consumer Loyalty In Medan Oranges In Medan City Compared To Imported Oranges
Authors: Hasibuan Iqbal Fairuz , Netti Tinaprilla  , Joko Purwono
Published: December 2023

People's lifestyles are changing to meet their needs, and they are increasingly shopping at modern retailers. For Indonesian consumers, the presence of modern retail businesses such as minimarkets, supermarkets and even hypermarkets is very encouraging. Consumers are pampered with various positive things related to shopping convenience, safety, comfort, increasingly diverse product variations, increased product quality, and of course cheaper product prices due to competition. This research aims to test the influence of all aspects of the marketing mix on loyalty through satisfaction and trust The research uses a quantitative approach with an exploratory approach, the analysis method used is the SEM analysis method with Smart PLS. Based on the research results, it was found that only price influenced satisfaction. satisfaction and trust have a significant influence on loyalty. Furthermore, satisfaction is able to mediate price on loyalty.