bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KONSUMEN DIDALAM PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KOTA PEMATANG SIANTAR (Studi Kasus Pembayaran Pajak Kendaraan Bemotor di Gerai Samsat Pematang Siantar)
Authors: Simatupang Lamsinar , Saragih Liharman , Tarigan Vitryani
Published: December 2022

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepuasan konsumen didalam pembayaran pajak kendaran bermotor di kota Pematangsiantar. Sampel yang diteliti sebanyak 100 responden. Teknik analisis yang digunakan adalah teknik analisis faktor. Hasil penelitian menunjukan bahwa telah terbentuk menjadi 5 faktor yaitu faktor Kualitas Pelayanan, faktor Kualitas Produk, faktor Kemudahan, Faktor Emosional dan faktor Harga. Dalam analisis faktor  menunjukkan nilai KMO measure of adequancy sebesar 0,865 > 0,5 dan anti-image terlihat MSA > 0,5. Dari hasil total variance explained menunjukkan faktor yang paling dominan dalam penelitian ini total initial eingenvalues Kualitas Pelayanan  10,483 > 1, total initial eingenvalues Kualitas produk 2,072 > 1, total initial eingenvalues kemudahan 1,537 > 1, total initial eingenvalues emosional 1,172 > 1 dan faktor  Harga 1,005> 1 .Kata Kunci:Kualitas pelayanan, Kualitas Produk , Kemudahan, Faktor Emosional dan Harga
KAJIAN INTENSI MAHASISWA BIDANG BISNIS DI KOTA SEMARANG UNTUK MENJADI WIRAUSAHA
Authors: Nugraha Hari Susanta
Published: December 2022

MSMEs are a form of social entrepreneurship that is able to absorb up to 97% of the workforce. This of course can be optimized to reduce the unemployment rate which is a strategic issue from year to year. Unfortunately, this is not offset by the reported entrepreneurship rate of only 3.47%. For this reason, this study aims to analyze the determinants of entrepreneurial intentions in business students in the city of Semarang. This study uses a quantitative approach with data collection techniques using a questionnaire. The primary data in this study is data obtained from the results of a questionnaire, while the secondary data in this study is statistical data collected from various secondary sources. Respondents in this study were 100 business students in the city of Semarang. Data analysis using SEM-PLS with the help of software SmartPLS ver 3.3.2. The results showed that entrepreneurial competence had a significant positive effect on entrepreneurial intentions. On the other hand, attitudes towards entrepreneurial behavior and subjective norms of entrepreneurship have no significant effect on entrepreneurial intentions.
Protocolo VExUS como predictor de lesión renal aguda en paciente en estado de choque séptico, Hospital Clínico Viedma, Cochabamba, Bolivia
Authors: Villalta Fernandez Roxana , Espinoza Arnez Alejandra Natalia , Vargas Salazar Dubeyza Lineth , Ortega Martinez Rommer Alex
Published: December 2022

Determinar que método es el más adecuado para evaluar la congestión venosa, continúa siendo un enigma sin resolver; esta aumenta la presión venosa y la contrapresión, llegando a disminuir el flujo sanguíneo renal, la alteración de flujo venoso intrarenal y hepático. El cual se ha asociado a la lesión renal aguda (LRA) en pacientes con choque séptico.
Es un estudio de tipo observacional, analítico, prospectivo y longitudinal, que incluyo pacientes con diagnóstico de choque séptico, se les realizaron mediciones de ecografía, utilizando el protocolo VExUS, donde se mide la vena cava inferior, el doppler de la vena hepática, porta y renal, durante las primeras 48 horas del ingreso. Se aplicaron parámetros KDIGO (Kidney Disease: Improving Global Outcomes) para diagnóstico de LRA.
En cuanto a los resultados, treinta y seis pacientes fueron reclutados para el estudio. La edad media fue de 48 ± 12, con 58 % del sexo masculino. El análisis de asociación y puntuación VExUS con grado de LRA, en los tres días de valoración con índice de Pearson fue de (0.636; 0.551; 0.779 con P= <0.05), respaldando al protocolo VExUS como predictor de LRA, con riesgo relativo de RR=3.87 (IC de 95 %, 0.664-22.575) al tercer día. Los signos de sobrecarga de líquidos no se correlacionaron con LRA.
En conclusión, el estudio muestra que el protocolo VExUS, demostrar la congestión venosa en paciente con choque séptico, sería de gran utilidad como predictor de LRA, importante en la toma de decisión, para una intervención oportuna.
Analisis Faktor Penghambat Pencapaian Pajak Bumi Dan Bangunan (PBB)
Authors: Nurbudiwati  , Purnawan Ade , Achmad Fauzi Helmi
Published: December 2022

Pencapaian target penerimaan pajak bumi dan bangunan  tidak dapat dijadikan acuan atau ukuran untuk menentukkan tingkat kesadaran masyarakat. Upaya yang dilakukan oleh petugas desa untuk dapat mengajak wajib pajak serta masyarakat dalam pemberian penyuluhan, peningkatan pelayanan serta dalam pemberian penghargaan dapat meningkatkan kesadaran masyarakat untuk membayar PBB karena kesadaran membayar pajak bumi dan bangunan itu timbul dari diri pribadi wajib pajak sendiri, maka pada hakikatnya membayar PBB merupakan salah satu perwujudan kegotong-royongan nasional dalam membantu pembangunan nasional. Penelitian ini dilakukan dengan menggunakan metode kualitatif. lokasi penelitian di Desa Tarogong, Kecamatan Tarogong Kidul. Pengumpulan data dilakukan melalui wawancara mendalam dengan wajib pajak, petugas kecamatan serta petugas desa. Selain itu digunakan pula beberapa data dan dokumen untuk menunjang kelengkapan dan kedalaman informasi yang dibutuhkan. Hasil penelitian menunjukkan bahwa ada 4 faktor yang mempengaruhi rendahnya kesadaran wajib pajak dalam membayar PBB yaitu: (1) kurangnya informasi dari pihak pemerintah kepada rakyat/wajib pajak, (2) adanya kebocoran didalam penarikan pajak, (3) adanya penyebab kultural antara lain kondisi wajib pajak belum memiliki uang, dan  (4),faktor  ekonomi yaitu kondisi wajib pajak  yang miskin sehingga sulit membayar pajak bumi dan bangunan.
Tinjauan Yuridis Tindak Pidana Pedofilia Berdasarkan Hukum Di Indonesia
Authors: Siregar Nella Octaviany , Islah Islah
Published: December 2022

Pedofilia merupakan kejahatan pada anak sebab menimbulkan akibat yang tidak baik untuk korban. Penelitian ini memiliki tujuan untuk mengetahui kebijakan tindak pidana pedofilia berdasarkan hukum di Indonesia dan efektifitas sanksi tindak pidana pedofilia terhadap tingkat kejahatan. Metode yang digunakan ialah yuridis normatif. Hasil penelitian yaitu pada pengaturan tindak pidana pedofilia pada anak yang dipergunakan dalam memberikan sanksi pada pelaku pedofilia di Indonesia sesuai dengan Hukum Pidana Indonesia yaitu KUHP serta Undang-Undang No. 35 Tahun 2014 tentang Perubahan Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak. Sanksi pidana untuk pelaku tindak pidana pedofilia pada anak dicantumkan pada Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak di mana menerangkan bahwa tindakan memaksa keingina orang dewasa pada anak di bawah umur yang dilaksanakan dengan atau tanpa jeratan sanksi antara 3 hingga 10  tahun penjara. Di samping itu, pada  Kitab Undang-Undang Hukum Pidana perbuatan itu diberi sanksi maksimum 15 tahun penjara. Perundang-undangan itu belum bisa memberikan efek jera untuk orang lain atau pelaku tindak pidana pedofilia yang hendak berbuat tindak pidana itu, dengan demikian di tiap tahunnya kasus tindak pidana pedofilia selalu meningkat. Sehingga undang-undang tersebut belum efektif.
Implementasi Kesetaraan Gender di Sekolah Agama Islam Yayasan Pendidikan Islam (YPI) Buniwangi Bandung Barat
Authors: Solihin Olih , Sovianti Rina , Hariyati Farida , Unasian Sari Ismia
Published: December 2022

Isu kesetaraan gender dari masa ke masa masih menarik untuk dibahas dan dikaji lebih lanjut.  Ini dikarenakan masih banyak kasus bisa gender dalam aspek kehidupan di Indonesia, di banyak sektor kehidupan, tanpa kecuali di sektor pendidikan. Penelitian ini bertujuan mengalisa implmentasi kesetaraan gender di sekolah Islam Yayasan Pendidikan Islam (YPI) Buniwangi. Masalah penelitian ini diuraikan dan dianalisasi sesuai kaidah-kaidah studi kasus, dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa : 1). Pemahaman guru tentang gender sudah sejalan dengan yang digariskan oleh Undang-undang; 2). Proses belajar mengajar dilangsungkan tanpa membeda-bedakan murid laki-laki dan perempuan; 3). Manajemen ruangn kelas, antara murid laki-laki dan perempuan disatuakan dalam satu ruangan kelas, menempati kursi belajar masing-masing tanpa adanya penyekatan ruangan. Simpulan. YPI Buniwangi telah merealisasikan amanat undang-undang mengenai perujudan kesetaraan gender.
A ANALISA HASIL PEMBUATAN BIODIESEL BAHAN UTAMA MINYAK JARAK PAGAR MENGGUNAKAN KATALIS CaO
Authors: Shahab Aliyah , Agusdin Agusdin
Published: December 2022

Biodiesel merupakan bahan bakar minyak energi terbarukan, yang diproduksi dari tumbuhan yang memiliki kandungan minyak nabati sebagai bahan baku utama pembuatan biodiesel yang diproses dengan esterifikasi dan transesterifikasi. Penelitian ini bertujuan memberikan studi pustaka atas gambaran pembuatan biodiesel dengan bahan utama minyak jarak pagar dengan katalis CaO, serta untuk mengetahui pengaruh variasi katalis CaO dan variasi mol (minyak dan methanol) terhadap biodiesel yang dihasilkan. Hasil penelitian biodiesel bahan utama minyak jarak pagar dengan katalis basa CaO pada penelitian pertama lebih baik dengan menghasilkan yield 96,07%, densitas 0,873 g/cm3, viskositas 5,45 mm2/s, dan flash point 113˚C, dibandingkan penelitian kedua bahan utama minyak jarak pagar dengan katalis CaO menghasilkan yield 90,57%, densitas 0,88 g/cm3, viskositas 5,88 mm2/s dan flash point 210˚C. Nilai tersebut telah memenuhi standar.

Kata kunci: Biodiesel, Minyak jarak pagar, Esterifikasi, Transesterifikasi, Katalis CaO.
Evaluation of Health, Religious Factors, and Modern Technologies in Public Toilets During Hajj
Authors: H. Musa , U.M. Bashir , M.H. Kyari
Published: December 2022

Hajj pilgrims encounter a great deal of tough physical and mental stress. Overcrowding, extreme temperatures and electrolytes imbalance are common among pilgrims. Approximately more than 2.5 million people from different parts of the world gathered in the holy sites Makka. These factors trigger the increased risk for communicable and non-communicable diseases. This study discusses health and religious factors in an attempt to assess the mandatory health requirements for public toilets in the holy places at Makkah city, that can be translated into toilet design for Hajj pilgrimage at Mecca with the purposes of integration of modern technologies. Articles related to toilet problems faced by the pilgrims published between 2013 to 2018 in some selected data bases were considered in this study. Only 20 studies were included, encompassing 12,000 respondents out of 300 articles. An evaluation requirement checklist was made to evaluate whether the toilet facilities conform to the local and international public toilet standards. Randomly, about 242 toilets were selected and assessed for the availability of essential hygienic items from Mina (54%), followed by Arafat (26%) and Muzdalifah (20%). The proposed conceptual toilets design for Arafat, Muzdalifah, and Mina in the Kingdom of Saudi Arabia is not only applied for Hajj purposes but also as a model to the development of toilet design in all Muslim countries. Sustainable design proposal with safety provisions, accessibility, hygiene, ventilated, lighted and cleaned public toilets during Hajj rituals would more likely protect pilgrims against adverse health effects. However, a definitive conclusion could not be drawn due to lack of existing studies related to this area. The contribution of this study is that the health and religious factors are very crucial in the consideration of toilet design whilst not forgetting modern technologies of the future.
Membangun Relasi Intergenerasional: Persepsi Generasi Muda Terhadap Keberadaan Lansia di Indonesia
Authors: Agustin Dinni , Apriyan Nur , Hadisaputra Sugeng , Suratmi Tri , Nurminingsih Nurminingsih , Bayu Setyanto Fransiskus Asisi Ricky
Published: December 2022

Saat ini Indonesia sudah mengalami peningkatan jumlah lansia, kondisi ini akan memiliki dua implikasi sekaligus. Menjadi beban masyarakat dan negara, atau mampu berkontribusi positif, bila lansia dapat terus aktif dan berdaya. Penelitian ini akan mengambil gambaran tentang persepsi anak muda terhadap keberadaan lansia, baik dalam bentuk aktivitas. Responden adalah mahasiwa Universitas Respati Indonesia yang dapat disimpulkan berasal dari berbagai latar belakang, suku dan kota yang dapat mewakili Indonesia. Metode penelitian dilakukan dengan memakai google form/online survey yang disebarkan melalui media whatsup. Hasil penelitian didapatkan bahwa persepsi mereka terhadap lansia Indonesia sangat positif dalam membangun hubungan antar generasi serta memahami akan adanya hak yang dimiliki para lansia dan mendukung sepenuhnya berbagai aktivitas yang dilakukan lansia untuk kesejahteraan lansia di Indonesia. Generasi muda dengan berbagai karakteristiknya yang unik ternyata mampu terlibat dalam upaya perlindungan dan kesejahteraan lansia.Kata Kunci: Intergenerasional, PersepsI Generasi Muda, Lansia
Isolasi dan Uji Aktivitas Antifungi Actinomycetes Hutan Pinus Gunung Bunder Bogor Jawa Barat terhadap Colletotrichum capsici
Authors: Ferina Olvi Dwi , Nurjasmi Reni , Suryani Suryani
Published: December 2022

Colletotrichum capsici merupakan fungi penyebab penyakit antraknosa pada tanaman cabai.  Serangan fungi ini berdampak pada menurunnya produksi dan nilai jual cabai. Pada umumnya pengendalian penyakit tersebut mengandalkan fungisida sintetik yang berdampak negatif terhadap lingkungan dan manusia. Oleh karena itu, perlu alternatif fungisida yang ramah lingkungan seperti pemanfaatan mikrobia agens hayati Actinomycetes. Bakteri ini banyak ditemukan di dalam habitat tanah yang kaya kandungan bahan organik, salah satunya tanah hutan. Tujuan penelitian untuk mengetahui potensi Actinomycetes asal Hutan Pinus Gunung Bunder Bogor terhadap C. Capsici serta mendapatkan isolat yang menghasilkan daya hambat paling tinggi terhadap fungi patogen tersebut. Media Actinomycetes menggunakan Starch Nitrate Agar (SNA) sedangkan media C. Capsici  menggunakan Potato Dextrose Agar (PDA). Tahapan penelitian meliputi isolasi Actinomycetes (metode pour plate), purifikasi (streak plate), identifikasi berdasarkan morfologi koloni dan miselium sehingga diperoleh isolat-isolat yang berbeda. Aktivitas daya hambat isolat tersebut diujikan terhadap C. Capsici menggunakan metode peracunan medium. Berdasarkan hasil identifikasi, diperoleh 14 isolat Actinomycetes yang memiliki morfologi koloni dan miselium yang berbeda. Hasil uji aktivitas antifungi menunjukkan abhawa semua isolat mampu menghambat C. Capsisi dengan persentase daya hambat tertinggi dihasilkan isolat PnGB10 (85,10%) dan berbeda nyata dengan isolat PnGB8 (62,75%).Kata Kunci:  Actinomycetes, Antifungi, Colletotrichum capsici, Hutan Pinus
Development and Evaluation of Polyherbal Formulation for the treatment of Dengue Fever
Authors: S Pravin , P Nanthagopal , T Ayyappan
Published: December 2022

Dengue is endemic in more than 100 countries and it is estimated that annually above 390 million infections occur globally. During the period between 1996-2015, a massive increase of more than 500 percent has been recorded in number of dengue cases reported in India. Dengue is a disease caused by any one of four closely related viruses (DEN-1, DEN-2, DEN-3, or DEN-4). The viruses are transmitted to humans by the bite of an infected mosquito (Aedes aegypti). The Aedes aegypti mosquito is the vector of dengue/dengue hemorrhagic fever. Dengue Hemorrhagic Fever is a more severe form of dengue. There is no specific medication for treatment of a dengue infection. In India mostly herbal products are majorly used for many treatments. The development of polyherbal formulation for Dengue Fever in the form of tablets was performed in this present study. The polyherbal tablets were prepared by using herbals like Andrographis paniculata Nees, Carica papaya Linn and Ocimum sanctum Linn leafs with excipients like Lactose Monohydrate, Microcrystalline Cellulose, Cross Povidone, Colloidal Silicon Dioxide, Methyl Paraben and Magnesium Stearate for the treatment of dengue fever. The plants are collected and plants materials was identified and authenticated taxonomically. The presence of active constituents in herbals was confirmed by preliminary phytochemical screening tests. The preformulation studies were carried out for the powder blends; it was evaluated to determine the bulk density, tapped density and the flow characteristics by angle of repose, carr’s index and hausner’s ratio. The data obtained from these studies indicated that the powder blends have good flow properties. The tablets were prepared with powdered herbals leafs and different ratios of excipients by direct compression. The formulated tablets were evaluated for physical characterization like appearance, weight variation, thickness, hardness, friability, and disintegration. Evaluation studies of all formulations shows that the weight variation, friability and disintegration complies with specification. The disintegration study of formulation F3 was concluded the best formulation among other formulation, which shows the faster disintegration. So, formulation F3 was considered as optimized formulation. Finally, among the three formulations, the formulation F3 showed better results than other formulations in respect of evaluation parameters.
Induction of Apoptosis by Methanolic Extract of Rhizophora mucronata Lam on MCF-7 Cell Line
Authors: Mary X. Asbin , Ali M. Syed , Anuradha V. , Yogananth N. , Vardhana J. , Kumar P. Vinoth
Published: December 2022

The tropical red mangrove Rhizophora mucronata (Lam.) has been widely used as an astringent, antiseptic, antibacterial, anti-ulcerogenic, and anti-inflammatory agent in traditional Oriental medicine. Cancer is a concept to be characterized by differentiating features, uncontrolled proliferation of cells, invasion of abnormal cells into healthy cells, and their spread through the bloodstream to vital organs. The key programmed cell death mechanism for silently killing unwanted and detrimental cells during embryonic development, tissue homeostasis, and immune regulation is apoptosis. Our research investigated the activation of apoptosis by the methanolic extract of R. mucronata and the expression of apoptotic and anti-apoptotic proteins. The cell cycle and apoptosis were observed by the Annexin V/PI-flow cytometry technique. The MTT test showed a strong cytotoxic effect on the cell lines of MCF-7. In MCF-7 cells, the sample demonstrated successful cell cycle arrest. More number of MCF7 cells get arrested in Sub G0/G1. In our study, FITC Rabbit Anti-Active Caspase 3 is used as a fluorochrome. It can be inferred from our study that good therapeutic potential against Human Breast derived diseases can be compared to the std control and the compound samples.
Limiting State Estimation of Switched Interval Systems with Metzler-Takagi-Sugeno Models
Authors: Krokavec Dusan , Filasova Anna
Published: December 2022

The paper deals with interval observer design for fuzzy switched positive systems. The systems are represented by the Takagi-Sugeno fuzzy models, with premise variables depending on a measurable part of the state vector. Stability conditions for the proposed interval observer structure are formulated via linear matrix inequalities to ensure nonnegative system state estimation. The proposed method allows to compute the lower and upper bounds of the system state under the assumption that the system disturbance are bounded. The properties of proposed approach are illustrated in numerical example.
CONFLICT MANAGEMENT IN HIGHER EDUCATION INSTITUTIONS (HEIS): A CASE STUDY OF ISLAMIC UNIVERSITY IN UGANDA
Authors: FAROOQ Miito
Published: December 2022

Higher education institutions have continuously attracted both students and staff from diverse backgrounds and experiences. Due to diverse cultures, experiences and education backgrounds, conflicts have also continued to occur. The purpose of this qualitative study was to explore how conflicts are managed at the Islamic University in Uganda. Thirteen semi-structured interview questions were designed in accordance to research questions for data collection. Four respondents were contacted and they approved to answer the interview question. However only two respondents participated in this qualitative study. The questions of the study were; “What are possible means of managing conflicts at HEIs level? What are the causes of conflicts in higher education institutions of learning in Uganda? What are the processes used in the management of conflict in HEIs? What are the positive and negative contributions of conflicts on the performance of HEIs?”. The study contributed to the area of conflict management by sighting both the secular and Islamic approaches used in managing conflicts at the university. The relevance of conflicts towards building both institutional and interpersonal relationships among staff and students were also mentioned. It is thus recommended that more studies can be carried out on larger samples using other research designs to accept generalizability of the study findings on the management of conflict at the Islamic University in Uganda.
Peningkatan Higher Order Thinking Skills dengan Pembelajaran Berbasis Masalah
Authors: Ervina  , Mairing Jackson Pasini , Yumiati
Published: December 2022

HOTS (Higher Order Thinking Skills) atau kemampuan berpikir tingkat tinggi merupakan tuntutan kurikulum saat ini. Akan tetapi, fakta di SMPN 2 Kapuas Tengah Satu Atap menunjukkan bahwa siswa-siswa di sekolah tersebut belum memiliki kemampuan tersebut. Penelitian ini bertujuan untuk mendeskripsikan pengaruh pembelajaran berbasis masalah terhadap HOTS. Penelitiannya menggunakan pendekatan kuantitatif dengan jenis ekperimental semu. Populasinya adalah siswa SMP Negeri di Kecamatan Kapuas Tengah Kabupaten Kapuas. Sampelnya adalah kelas VII A dan VIII A (kelas eksperimen), dan kelas VII B dan VIII B (kelas kontrol). Instrumennya adalah pre-tes dan pos-tes. Data dianalisis menggunakan N-gain dan analisis kovariat. Hasil penelitian ini menunjukkan peningkatan HOTS dari pre-tes ke pos-tes yang diukur menggunakan N-gain pada siswa yang belajar dengan pembelajaran berbasis masalah lebih dari yang belajar dengan pembelajaran konvensional. Selain itu, pembelajaran berbasis masalah berpengaruh terhadap HOTS yang ditunjukkan dengan HOTS siswa di kelas pembelajaran berbasis masalah lebih dari siswa di kelas pembelajaran konvensional.
Tefsir Tarihi Yazımı ve Problemleri, Mustafa Karagöz (Ankara: Araştırma Yayınları, 5. Basım, 2021), 281 sayfa, ISBN: 9786054495252
Authors: AKTEPE Murat
Published: December 2022

Kur’ân’ı anlama ve yorumlama arayışı nüzul döneminden itibaren hep var olagelmiştir. Erken dönemden başlayarak gerek Kur’ân ilimleriyle gerekse tefsir ve usul konularıyla meşgul olunması önemli eserlerin vücut bulmasına ve farklı yaklaşımların doğmasına sebebiyet vermiştir. Günümüzde tefsir tarihi araştırmaları öncelikli olarak tefsir faaliyetleri çerçevesinde geçmişten bugüne kadar telif edilen tefsir eserlerinin incelenmesi olarak karşımıza çıkmaktadır. İncelemeye çalıştığımız Mustafa Karagöz’ün Tefsir Tarihi Yazımı ve Problemleri adlı eseri betimleyici (tasvîrî -deskriptif) tanıtım metodu çerçevesinde değerlendirilmiştir. Eleştirel bir bakış açısıyla tefsir tarih yazımı serüvenini ortaya koyan bu eser, önemli değerlendirmeler sunmaktadır.
Pengabdian kepada Masyarakat Bimtek: Instalasi Fire Alarm and Detection System
Authors: Abdullah Anton , Nugraha Wildan , Sutiyo Sutiyo , Masito Fitri , Putra Yacob Mandala , Komalasari Yeti , Astutik Rinto
Published: December 2022

Abstrak

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan sebagai luaran dalam melaksanakan Tridharma Perguruan Tinggi untuk Dosen PSDT PPKP Politeknik Penerbangan Palembang dengan melibatkan Taruna. Kegiatan PkM ini dilakukan dalam bentuk bimbingan teknis berupa pelatihan singkat dalam instalasi fire alarm and detection system. Alokasi waktu yang digunakan yaitu 4 jam pelajaran yang terdiri dari 1 JP teori di kelas dan 3 JP praktik (1 JP = 45 menit). Kegiatan Bimtek ini secara keseluruhan dapat dilaksanakan dengan baik dan hasil yang sangat memuaskan, berdasarkan dari seluruh responder (100%) menyatakan  menyatakan  sangat setuju dalam pelaksanaan PkM.

 

Kunci: pengabdian kepada masyarakat, bimbingan teknis, fire alarm and detection system
Solar Cell Installation Training as an environmentally friendly energy alternative for the community around the airport
Authors: Soleh Asep Muhamad , Setiyo Setiyo , Putra Bambang Wijaya , Sunardi Sunardi , Sawitri Rr. Retno , Bara Muhammad Dimas , Hakim Muhammad Lukman
Published: December 2022

Pembangkit Listrik Tenaga Surya merupakan sumber energi alternatif yang terus berkembang sebagai pengganti sumber energi listrik yang ramah lingkungan di masa yang akan datang. Untuk menyebarluaskan informasi dan cara pemasangan peralatan ini, maka perlu dilakukan pelatihan bagi masyarakat. Dengan demikian masyarakat akan semakin peduli terhadap energi terbarukan ini. Metode pengabdian kepada masyarakat ini dengan cara memberikan pelatihan kepada masyarakat. Pertama para peserta diberikan pelatihan secara teori dengan terlebih dahulu diberikan modul, kemudian di jelaskan dengan ceramah dan diskusi. Kemudian dilakukan praktik dengan diberikan peralatan satu set solar panel kepada seluruh peserta. Mereka dibimbing untuk menginstalasi solar penel tersebut sampai dengan dapat berfungsi. Dengan demikian, kegiatan pengabdian kepada masyarakat dinyatakan berhasil mengingkatkan pengetahuan dan keterampilan para peserta. Diharapkan dengan meningkatnya pengetahuan dan ketarampilan peserta, energi terbarukan ini dapat semakin banyak digunakan menjadikan bumi ini semakin bersih dari emisi karbon.
Report from the 5th Scientific Meeting of the Polish Society of Medical Biology „Biology – Medicine – Therapy”
Authors: Paryż Maria , Rustecka Agnieszka
Published: December 2022

V Zjazd Naukowy Polskiego Towarzystwa Biologii Medycznej „Biologia-Medycyna-Terapia” zorganizowany na terenie Katolickiego Uniwersytetu Medycznego Jana Pawła II w Lublinie odbył się w dniach 15-17 września 2022 r. Przewodniczącym Komitetu Naukowego tego spotkania był prof. Ryszard Maciejewski, zaś rolę Przewodniczącej Komitetu Organizacyjnego pełniła dr Katarzyna Czarnek. Tematyka zjazdu obejmowała zbiór najnowszych badań z dziedzin dotyczących nauk biologicznych, medycznych, weterynaryjnych oraz farmaceutycznych. Przedstawiono unowocześnione metody monitorowania stanu zdrowotnego oraz szeroko pojętej ochrony zdrowia człowieka.
Urinary tract injuries in the pediatric population
Authors: Jurkiewicz Beata , Samotyjek Joanna
Published: December 2022

Urazem nazywamy każde zadziałanie zewnętrznego czynnika na organizm, które powoduje anatomiczne i czynnościowe zmiany miejscowe i ogólne. Dziecko – ze względu na swoją budowę anatomiczną i inne proporcje ciała – jest mniej odporne na działanie czynników zewnętrznych niż dorosły. Narządy wewnętrzne dziecka są chronione w mniejszym stopniu przez stosunkowo cienką warstwę podskórną i mięśniową. Energia kinetyczna urazu jest znacznie mniej tłumiona i może kumulować się w warstwach głębszych, wywołując obrażenia narządów wewnętrznych. Najczęstsze są urazy tępe – stanowią one 87% przypadków, a 40% z nich to urazy komunikacyjne. Urazy komunikacyjne należą do najgroźniejszych, gdyż często są urazami wielonarządowymi, obejmującymi narządy wewnętrzne, złamania kości, urazy głowy czy układu oddechowego. Do najczęstszych urazów u hospitalizowanych dzieci zaliczamy urazy czaszkowo-mózgowe (ok. 70%) oraz urazy kostno-stawowe (ok. 20%). Urazy układu moczowego są przyczyną hospitalizacji tylko u ok. 3% pacjentów pourazowych. Urazy nerek, moczowodów czy pęcherza współistnieją zwykle z urazami jamy brzusznej i miednicy. Do najczęstszych uszkodzeń układu moczowego możemy zaliczyć: urazy nerek (ponad 50% przypadków), urazy moczowodów (1-3%), urazy pęcherza i cewki moczowej (ok. 10%). Ze względu na różnice anatomiczne urazy cewki moczowej zwykle dotyczą pacjentów płci męskiej.
Awareness of cervical cancer amongst female adolescents: A Nigerian study
Authors: Eli S  , Owhonda G  , Okagua KE  , Iwo-Amah RS  , West B  , Dan-Jumbo A  , Inimgba NM  , Ocheche U  , Ela GM  , Ohaka J
Published: December 2022

Background: Cervical cancer is the commonest genital tract malignancy in Nigeria. Due to no organized screening modalities in this part of the world and late presentation mortality from cervical cancer is high. Awareness of cervical cancer as preventive measures amongst adolescents will curtail the disease burden and mortality in the developing countries of the world. Aim: To determine the awareness of cervical cancer amongst adolescents in south and eastern Nigeria. Method: The survey was a six-week cross sectional study conducted among 240 female adolescents attending a holiday camp meeting in Rivers state, Ngeria. The subjects were from ten secondary schools in the state and undergraduates from five universities in South and Eastern Nigeria. Permission for the study was granted by office of the Director of Public Health, Rivers State Ministry of Health. The information was coded and analysed using SPSS version 25. Results: The study involved 240 subjects. The mean age was 15 years. Forty-three (17.9%) of the adolescents were below 13 years, 124 (51.6%) were between age 14 – 16 years, 73 (30.5%) were between ages 17 – 19 years. Thirty-six (15%) of the adolescents were in their junior secondary while 134 (55.8%) were in senior secondary and undergraduates were 70 (29.2%) of the adolescents. The awareness of cervical cancer amongst the subjects was 108 (45%). The awareness of cervical cancer according to educational categories of the adolescents were as follows, undergraduates were 54 (22.5%), senior secondary 23 (9.6%) and junior secondary 19 (7.9%). The commonest means of information about the cervical cancer was the media 120 (50%), followed by school 72 (30%), hospital 24 (10%) and others 24 (10%). Conclusion: The study revealed the awareness of cervical cancer as 45% amongst female adolescents in south and eastern Nigeria. This is worrisome due to the number of morbidities and mortalities of cervical cancer in the developing countries of the world. Enlightenment and advocacy campaigns should be stepped-up amongst adolescents in these regions and in Nigeria as a country.
PSİKOLOJİK SERMAYENİN TÜKENMİŞLİK ÜZERİNDEKİ ETKİSİNDE ÖZ-ŞEFKATİN ARACILIK ROLÜ
Authors: POLATCI Sema , BAYGIN Elif
Published: December 2022

Bu çalışmanın temel amacı, kamu hastanesinde görev yapan personelin psikolojik sermaye düzeylerinin tükenmişlikleri üzerindeki etkisinde öz-şefkat düzeylerinin dolaylı bir etkiye (aracı rol) sahip olup olmadığını belirlemektir. İlgili amaç doğrultusunda araştırmanın evrenini Tokat ili ve ilçelerinde görev yapan 4446 kamu hastanesi personeli oluşturmuştur. Araştırma kapsamında elektronik ortamda (surveey.com aracılığıyla) hazırlanan anket formu örnekleme ulaştırılmıştır. 206 katılımcıdan elde edilen veri ile araştırmanın amacı kapsamında oluşturulan modeli test etmek için aracılık analizi gerçekleştirilmiştir. Bu analiz, SPSS programına eklenen Process Macro uygulaması üzerinden yapılmıştır. Analiz sonuçları, psikolojik sermaye ve öz-şefkatin tükenmişlik üzerinde negatif yönde bir etkisi olduğunu göstermiştir. Ayrıca psikolojik sermayenin öz-şefkat üzerinde pozitif yönde etkisi tespit edilmiştir. Araştırmanın özgün sonucu ise, psikolojik sermayenin tükenmişlik üzerindeki etkisinde öz-şefkatin yüksek değerde bir dolaylı etkiye sahip olduğudur. Mevcut bulgular yazın ışığında tartışılmış, gelecek araştırmalar ve uygulayıcılar için öneriler geliştirilmiştir.
HOLLANDA’DA COVID-19 SALGINININ İŞGÜCÜ PİYASASINA ETKİSİ
Authors: ETCİ Hilmi
Published: December 2022

COVID-19 krizinin dünya genelinde yayılması sonucunda eğitimden sağlığa ekonomiden uluslararası ilişkilere kadar birçok alanı etkilenmiştir. Bu salgını diğer salgınlardan ayıran en önemli özelliği küresel olarak yayılmasıdır. Salgının beraberinde getirdiği krizin başlarında diğer ülkelere göre iyi konumda olan Hollanda ekonomisi salgının devam etmesiyle kötüleşmiştir. Ülkede salgın süresince şirketlere, çalışanlara, girişimcilere ve serbest meslek sahiplerine verilen destekler birçok ülkede olduğu gibi bütçede açık verilmesine neden olmuştur. Salgın krizinin ülkelere olan etkisinin Hollanda özelinde ele alındığı bu çalışmada Hollanda COVID-19’un ilk tespitinden günümüze kadar olan vaka sayılarının değişimi ve salgının önlenmesine yönelik alınan tedbirlerin neler olduğu ele alınmaktadır. Ayrıca salgın öncesinde ve süresince işgücü piyasasının durumu üzerinde durulmaktadır. Genel olarak değerlendirildiğinde salgın sürecinde yüz yüze temas gerektiren işlerde istihdam kayıplarının daha fazla olduğu ancak uzaktan yapılabilen veya temel endüstrilerde olan işlerde ise tersi bir durumun ortaya çıktığı görülmektedir. Salgın 2022’ye kadar devam ederken, işten geçici ayrılıklar ve bu süreçten etkilenen çalışanlar üzerinde uzun vadeli olumsuz etkilere yol açmıştır. Ancak diğer ülkelere kıyasla daha az belirgin bir ekonomik daralma görülmüştür. Bu durumun nedeni olarak da etkili destek politikaları ve yüksek düzeyde dijitalleşme ve salgından önce öneli oranlarda olan uzaktan çalışma gösterilmektedir.
Assessment of the Interactions between the Landscape and Natural Resource Social Values within the Framework of the Social-Ecological Landscape System
Authors: ÇETİNKAYA ÇİFTÇİOĞLU Gülay
Published: December 2022

Landscape and natural resource social values (e.g. wilderness and aesthetic) provide essential benefits for human wellbeing. Understanding such community values are essential to predict human behaviours towards nature and also to develop relevant policies and management strategies. Accordingly, the purpose of this theoretical paper was to examine the cross-scale interactions between the landscape and natural resource social values within the framework of the social-ecological landscape system. In doing so, the objectives of the study were (i) to explore the concept and major landscape social values, (ii) to examine the theory and major natural resource social values, (iii) to evaluate the cross-scale interactions between both value systems, and (iv) to design a relevant theoretical framework. The method of the study was based upon the in-depth literature review concerning the landscape and natural resource social values, their typologies, and the potential valuation techniques. The assessment showed that the landscape and natural resource social values are important guiding principles to address a variety of ecological, economic, and socio-cultural benefits for human wellbeing. The typology of the landscape and natural resource social values comprised 16 and 13 major values respectively. However, the types and degrees of both value systems may vary based upon the characteristics of landscapes, ecosystems and associated natural resources, and social systems. The assessment also showed that the landscape and natural resource social values are interconnected through three value scales: spatial, temporal, and social scale. The results of this study can help landscape, land, and natural resource managers to better understand the major landscape and natural resource social values and their cross-scale interactions, which should be integrated into relevant policies and strategies to develop win-win solutions in terms of landscape and natural resource management.
KURUMSAL İLETİŞİM BAĞLAMINDA VAKIF ÜNİVERSİTELERİNİN TWITTER KULLANIMI ÜZERİNE BİR ARAŞTIRMA
Authors: SIĞIN Naim
Published: December 2022

Günümüzde iletişim alanındaki sınırlılıkların ortadan kalkmasıyla, küreselleşmeye bağlı olarak teknolojik gelişmeler ve değişimler kurum yapılarını etkilemiştir. Bu gelişmeler sonucunda, kurumlarda iletişim daha önemli bir hal alırken, farklı iletişim biçimleri ve boyutları da ortaya çıkmıştır. Söz konusu sürecin bu yönde gelişim göstermesi, kurumlarda kurumsal iletişimi ön plana çıkarırken, kurumları da iletişim odaklı bir yapıya yöneltmiştir. Bu bağlamda, çalışmanın konusunu kurumsal iletişim bağlamında üniversitelerin sosyal medya mecrası olan Twitter’ı etkin bir biçimde kullanıp kullanmadığı oluşturmaktadır. Bu anlamda, University Ranking by Academic Performance (URAP) tarafından 2021-2022 yılı verileriyle akademik başarı sıralaması çerçevesinde ilk üç sırayı oluşturan Koç Üniversitesi, Sabancı Üniversitesi ve İhsan Doğramacı Bilkent Üniversitesi çalışmanın örneklemi olarak seçilmiştir. Çalışmada içerik analizi yöntemi benimsenmiş ve elde edilen nicel bulgular değerlendirilmiştir. Çalışmadan elde edilen bulgular çerçevesinde, üniversitelerin resmi Twitter hesaplarını etkin bir biçimde kullanmadıkları belirlenmiştir. Ayrıca, üniversitelerin resmi Twitter hesaplarından yapmış olduğu paylaşımlarda, tek yönlü bir iletişim anlayışına sahip olunduğu sonucuna ulaşılmıştır.
İki Kere Farklılık Üzerine Bir Çalışma: Özel Yetenekli Öğrencilerde Öğrenme Güçlüğü
Authors: SAĞLAM Abdulkadir , ÇİFTÇİ Serkan
Published: December 2022

Sahip oldukları özellik ve yeteneklerin bir kısmı fark edilmemiş olsa da, özel yetenekli çocuklar toplum içerisinde yaşamlarını sürdürmektedirler. Bu çocuklara yönelik ilgi ve gerçekleştirilen araştırmalar son yıllarda artmasına rağmen halen yapılması gereken çalışmalar olduğu tartışılmaz bir gerçektir. Özel yetenekli çocuklar bilişsel olarak daha ileri özelliklere ve becerilere sahip çocuklar olarak tanımlanmaktadırlar. Öğrenme güçlüğü ise belirli bir akademik alanda genel ortalama başarı seviyesinin altında bir performans göstermek olarak tanımlanmaktadır. "İki kere farklı öğrenciler" olarak da bilinen öğrenci gruplarından biri de öğrenme güçlüğü çeken özel yetenekli öğrencilerdir. Özel yetenekli olmanın yanında özel öğrenme güçlüğünü de yaşamak bu bireyleri daha da farklı kılmaktadır. Aslında, güçlü ve zayıf yönleri birbiriyle ilgisiz olan öğrenme güçlüğü olan özel yetenekli öğrenciler, akademik alanlarda en çok yanlış anlaşılan, yetersiz hizmet verilen ve özel eğitim hizmetlerine ihtiyaç duyan öğrencilerdir. Bu çalışma öğrenme güçlüğü yaşayan özel yetenekli çocukların durumlarını çeşitli yönleriyle açıklayan bir çalışmadır. Bu doğrultuda özel öğrenme güçlüğüne neden olan faktörler, özel öğrenme güçlüğünün türleri ve öğrenme güçlüğü yaşayan özel yeteneklilerin tanımlanması gibi durumlar incelenmiştir.
Büyük Beden Kadınlar için Hazır Giyim Üretiminde Kullanılacak Beden Ölçüleri Standardizasyonu
Authors: BAYRAKTAR Fatma
Published: December 2022

Büyük beden kadınlar için hazır giyim üretiminde kullanılacak beden ölçüleri standardizasyonunu oluşturmayı amaçlayan bu çalışmada; hazır giyim tüketiminin en yoğun olduğu İstanbul Ankara ve İzmir illerinde yaşayan, 18–60 yaşları arasında, herhangi bir fiziksel engeli bulunmayan, hamile ya da loğusa olmayan ve çocuk emzirmeyen büyük beden kadınlar örneklem grubu olarak seçilmiştir. Araştırmada, büyük beden kadınların tanımlanmasında göğüs çevresi ölçüsü esas alınmış, göğüs çevresi ölçüsü 104cm-139cm (46-56 beden arası) arasındaki kadınlar araştırma kapsamına alınmıştır. Bu çerçevede, örneklem grubuna 8 sorunun ve 32 ölçünün yer aldığı ölçü alma formu uygulanmıştır. 973 büyük beden kadından toplam 31136 vücut ölçüsü alınmıştır. Vücut ölçülerinin illere göre anlamlı bir farklılık gösterip göstermediğini belirlemek amacıyla ANOVA ve Scheffe testleri uygulanmıştır. Standardizasyonun oluşturulmasında göğüs çevresi ölçüsü temel alınmış ve bedenler 6cm aralıklarla düzenlenmiştir. Araştırma bulguları incelendiğinde, ölçülen boyutlardan ağırlık ile genişlik ve derinlik ölçüleri, boy ile uzunluk ölçüleri arasında yüksek düzeyde anlamlı ilişkiler tespit edilmiştir. Bedenlere ait bazı temel ölçülerin diğer beden ölçü sistemleri ve araştırmalarla karşılaştırılmasında, büyük beden vücut ölçülerinin belirgin ölçüde farklı olduğu, büyük beden kadınlar için hazır giyim üretiminde farklı ölçü ve kalıp sistemlerinin kullanılması gerektiği belirlenmiştir.
Eski Eserlerin Onarım ve Güçlendirilmesinde Yapılmış Uygun Olmayan Yöntemler
Authors: YILDIRIM Yasemin Hazel , KURUŞCU Ali Osman
Published: December 2022

Asırlar boyunca doğal ve yapay etkenlere maruz kalan tarihi yapılarda bu etkilere bağlı olarak zamanla birçok hasar oluşmaktadır. Bu hasarlar; oluştuğu yere, biçimine ve yapının genel özelliğine göre değişmekte olup yapıların zarar görmesine, yıkılmasına ve yok olmasına yol açar. Özellikle koruma ve müdahale aşamasında bu hasar biçimleri doğru bir şekilde yorumlanması gerekmektedir. Bilinçsiz ve yanlış tadilat, onarım ve güçlendirme girişimleri, yapılarda ciddi sorunlara neden olabilmektedir. Bu yüzden bu çalışma kapsamında tarihi yapılarda uygulanan onarım ve iyileştirme metotları incelenmiş olup bu bağlamda dünyadan örnek tarihi yapılarda uygulanan onarım ve güçlendirme yöntemlerinde yapılan hatalar anlatılmıştır. Bu araştırmada, hasarlara müdahale ederken hasar nedenleri belirlenmesi gerektiği, birçok disiplinin bir arada çalışarak tercih edilen yapısal güçlendirme ve onarım uygulamalarının birçok analiz, deney ve testlerden geçmesi gerektiği gösterilmek istenmiştir.
Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Pratama Bitung
Authors: Lake Aldi Rio , Kantohe Meidy
Published: December 2022

Penelitian ini dilakukan di KPP Pratama Bitung. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Variabel dalam penelitian ini yaitu metode pemeriksaan pajak sebagai variabel bebas X dan kepatuhan wajib pajak badan sebagai variabel terikat Y. Hasil penelitian menunjukan bahwa data kuesioner dilihat dari tingkat validitas dan realibilitas adalah normal atau valid. Hasil pengujian normalitas menunjukan bahwa data tersebut bersifat normal. Kemudian pengujian linearitas menunjukan bahwa data tersebut bersifat linear dilihat dari kriteria pengujian yaitu nilai Signifikan kurang dari nilai hitung. Kemudian uji T diputuskan bahwa terdapat hasil yang signifian antara variabel pemeriksaan pajak terhadap kepatuhan wajib pajak badan. Selanjutnya pengujian terakhir yaitu uji regresi sederhana, berdasarkan hasil uji yang sudah dihitung oleh SPSS, diketahui bahwa hasil nilai signifikan pada tabel uji regresi sederhana lebih kecil dari  nilai r tabel. Maka dapat disimpulkan bahwa terdapat hubungan yang signifikan antara pemeriksaan pajak terhadap kepatuhan wajib pajak.
Pengaruh penerapan E-SPT, Pemahaman peraturan perpajakan dan Sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas. Studi kasus (KP2KP) Kabupaten Minahasa.
Authors: Lomban Cristianto Erik Kurniawan , Kambey Joseph
Published: December 2022

Tujuan penelitian ini untuk mengetahui Pengaruh penerapan E-SPT,pemahaman peraturan perpajakan dan sanksi perpajak terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di kabupaten Minahasa.Metode penelitian yang digunakan dalam penelitian ini yaitu metode Kuantitatif,dimana data yang dihasilkan dalam penelitian ini menggunakan metode survei,observasi data dengan menggunakan angket/kuesioner dengan tujuan mencari hubungan antara variable bebas dan variable terikat dengan menguji hipotesis-hipotesis yang berkaitan dengan penelitian ini,penentuan sample yang digunakan dalam penelitian ini menggunakan Teknik Porposive Sampling dengan menggunakan berbagai pertimbangan dan kriteria-kriteria tertentu,dalam penelitian ini data primer dikumpulkan secara langsung dengan membagikan angket/kuesioner,Teknik analisis data dalam penelitian ini menggunakan analisis statistic deskriptif,dan uji prasyarat analisis serta analisi regresi linear berganda,penelitian menunjukan bahwa variable Penerapan e-SPT tidak berpengaruh secara signifikan terhadap variable kepatuhan wajib pajak sedangkan variable pemahaman peraturan perpajakan dan sanksi perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak
Pengaruh Corporate Social Responsibility Terhadap Laba Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Kamodi Julia Griezela Bertha , Sumampouw Olviane , Karundeng Frandy
Published: December 2022

Penerapan Corporate Social Responsibility (CSR) yang baik dalam perusahaan akan berpengaruh pada nilai perusahaan sehingga akan mengundang investor dalam membeli saham, dan akan mempengaruhi tingkat laba (Profit). Namun, masalahnya pada masa kini ada beberapa perusahaan yang enggan melakukan kegiatan CSR sebab bagi mereka semakin banyak kegiatan CSR maka semakin banyak juga biaya yang akan dikeluarkan dari perusahaan tersebut, sehingga akan berkurangnya keuntungan dan akan menyebabkan tingkat laba perusahaan menurun. Tujuan dari penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap laba perusahaan menggunakan rasio profitabilitas diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE). Populasi pada penelitian ini yaitu 174 perusahaan manufaktur dengan penarikan sampel 73 perusahaan. Metode pada penelitian ini menggunakan metode kuantitatif dengan teknik analisis data yang digunkan yakni analisis regresi linier sederhana. Hasil penelitian menemukan bahwa variabel Corporate Social Responsibility (CSR) berpengaruh positif terhadap Return on Assets (ROA) dan Return on Equity (ROE).
Analisis Perhitungan, Penetapan dan Pelaporan Pajak Penghasilan Pasal 21 Dengan Menggunakan Metode Gross Up ( Study kasus Pada Kantor Dinas Pendidikan Tana Toraja
Authors: Biri Selpianti , Kewo Cecilia Lelly , Sumiok Cristofer
Published: December 2022

Dan hasil yang didapatkan dari  perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan Tana Toraja jika mereka menerapkan metode Gross Up maka itu akan lebih menguntungkan bagi karyawan, di mana mereka akan mendapatkan take home pay yang tinggi,serta pajak yang harus mereka bayarkan tidak terlalu tinggi jika dibandingkan dengan metode Net.

Kata Kunci: Pajak Penghasilan pasal 21, Metode Net, Metode Gross Up
Uma biografia breve da enguia: do Mar dos Sargaços à Feira de São Mateus em Viseu, passando pela ria de Aveiro
Authors: Carvalhas Ana , Sobral José Manuel
Published: December 2022

The eels – we consider the European eel: Anguilla Anguilla – are fishes that, in certain aspects, still remain mysterious. Its birth occurs in the distant Sargasso Sea, being dragged by the Gulf Stream, across the Atlantic, for about three years, to the European coast. Here, they migrate to rivers and estuaries, adapting almost immediately to a life in fresh water. The eels undergo metamorphosis, grow and continue their journey through rivers, streams and streams until they find a home with enough food, where they will stay until they reach an age between 12 and 24 years. Then they return to their place of origin to reproduce. In Portugal, eel fishing in the Ria de Aveiro is very old, as well as its use for human consumption. Since the beginning of the 1940s, the COMUR canning factory was established in Murtosa, which favored the conservation of marinated eels. The marinated eels consumed since the 19th century at Feira de São Mateus, in Viseu, arrived from Murtosa in wooden barrels. Today, these barrels have given way to tinplate barrels and the eels from the canning factory, instead of coming from the Ria de Aveiro, are acquired in other countries that cultivate them in captivity. As an endangered species, they are increasingly rare in the Ria. The eel is, however, still a popular fish in this region, inspiring a series of recipes such as eel stew, eel soup, fisherman eels and fried eels with marinated sauce, which are documented in old and recent recipe books. The latter recipe was the one that made Murtosa’s eels famous, and the women who fried the fish, the so-called “fryers” of the Murtosa’s region, were creditors of that fame. The fish, after being fried, was preserved in marinated sauce, made with vinegar, being packaged and sold at «Feira de São Mateus» in Viseu and other fairs in the center of the country, where it was highly appreciated. The tradition continues today.