bluuebunny/crossref_metadata_2025 huggingface dataset:
Profit Analysis of Broiler Chicken Business in Semi Closed House and Closed House in Marrang District, Pangkajene Islands Regency
Authors: Effendy Subhan , Fajri Muhammad , Fitriani  , Bando Nurjannah
Published: November 2024

Competition in the business world is getting tighter, nowadays entrepreneurs are required to be able to develop their business in order to develop, progress, grow and become successful entrepreneurs. The purpose of this study was to determine how the income of broiler farmers compares in Semi Closed House and Closed House in Attangsalo Village, Ma'rang Kecamatam, Pangkep Regency. The research was conducted in June 2024. The method used is descriptive method with observation, interview, survey and documentation techniques. The profit obtained in the first period amounted to Rp.95,182,489 in the second period of Rp.85,110,261, the third period amounted to Rp.80,248,972, in the fourth period amounted to Rp.166,780,136, in the fifth period Rp.125,964,691, in the sixth period Rp.87,759,266, in the seventh period Rp.74,914,884, in the eighth period Rp.39,188,492. Comparison of farmer profits over the past 2 years with a population of 14,000 heads in close house cages that do not apply technology, the income earned decreases in each period while cages with a population of 24,000 heads in close house cages by applying technology increases in each period. This shows that farmers who use technology are much better.
Analysis of Factors Influencing the Level of Income of UMKM Business Owners in the Food Sector in Medan Sunggal District
Authors: Marisya Gultom  , Rusiadi
Published: November 2024

The income generated from an MSME business is greatly influenced by production factors, so this study also wants to see what factors influence the income of MSME actors.CFA model (Confirmatory Factor Analysis)where this model is used to summarize several variablesand continued using multiple linear regression. Analyzing the existing factors including capital, raw materials, technology, price, business location and labor with data obtained from 90 UMKM business actors in Medan Sunggal District. The results of the analysis of factors that determine raw materials, prices and labor as the largest contribution to multiple linear regression show that the influence of raw materials and prices is significant and labor has no significant influence on income
Analysis of Information Systems as a Tool for Enhancing Access to Justice for Marginalized Communities
Authors: Firdaus  , Wahyuni Ritna
Published: November 2024

This research explores how information systems can improve access to justice for marginalized groups, focusing on the challenges they encounter within legal frameworks. Employing a mixed-methods approach, data were gathered through surveys and interviews involving both community members and legal professionals. The analysis reveals that existing information systems can enhance awareness of legal rights and streamline access to legal services. Results show that by making information systems more user-friendly, understanding and navigation of legal processes for marginalized populations can be significantly improved. The study concludes that optimizing these systems is essential for filling gaps in legal access, highlighting the importance of collaboration between legal experts and technology developers to create effective solutions that address the specific needs of these communities. This research adds to the discourse on how technology can help close the justice gap and foster a more equitable legal system
Community Assistance for Sustainable Financial Independence for People with Disabilities at Tiara Handicraft
Authors: Ayundha Evanthi  , Mentari Clara Dewanti  , Ilham Hardi
Published: November 2024

In Indonesia, people with disabilities continue to face significant challenges in achieving financial independence, with only a small percentage able to secure formal employment. Tiara Handicraft, managed by the Tiara Bina Karya Foundation, provides income to workers with disabilities through handicraft production but struggles with market access, financial management, and motivation. This community service program adopted a structured and interactive approach to address these issues which engaged all employees and the owner, demonstrating strong interest in financial independence and motivation. Conducted in three stages—preparation, implementation, and evaluation—the program empowered participants by boosting work motivation, recognizing their potential, and helping them overcome societal stigmas
Principles of Good Governance: Operational Management Direct Expenditure and Tax Services in General Affairs Division Secretariat of Local People's Representative Council (DPRD) West Java Province, Indonesia
Authors: Anggi Nurani Rahmat  , Andre Ariesmansyah  , Triana Andariah
Published: November 2024

The implementation of good governance in the operational service management of direct spending and tax documents in the General Section of the Secretariat of the West Java Provincial People's Representative Council is very important to do. This aims to improve the quality of public services, transparency, accountability, and effectiveness of the use of public funds. This study aims to analyze the implementation of good governance principles in organizing the service of shopping documents and direct spending taxes in the General Section of the Secretariat of the West Java Provincial DPRD. The implementation of the principles of transparency, accountability, and community participation is believed to be able to encourage an increase in the quality of public services
Growth, Carcass and Feed Consumption of Native Chicken Given Feed Containing Fermented Cocoa Husk Flour
Authors: Luh Suariani  , I Nyoman Kaca  , I Gusti Agus Maha Putra Sanjaya  , Joshua Novertis Bobo  , Agung Gumelar Jode
Published: November 2024

The improvement of the performance of native chicken needs to be balanced with the improvement of its ration. The ingredients of the ration used do not need to be expensive, but good quality, easy to obtain, and available throughout the year. One of the feed ingredients that is widely available and is waste is Cocoa skin. Fermented Cocoa skin has a nutritional content of 2.63%, crude fat 20.14%, crude fiber, 10.39% crude protein, calcium 7.18%, and phosphorus 2.06%. Cocoa skin, in addition to its high crude fiber, also contains antinutrients in the form of tannins. Therefore, fermentation is necessary. The design used in this study was a Completely Randomized Design (CRD) with 5 (five) treatments and 3 (three) replications. The variables observed were Growth, ration consumption, protein consumption, Whole carcasses harvested when the chickens were 10 weeks old. The provision of fermented Cocoa skin up to 10% did not give a significant effect (P>0.05) on weight gain, final body weight, and whole carcass weight of native chicken aged 3-10 weeks. However, the provision of fermented Cocoa skin flour gave a significant effect on ration consumption, protein consumption, and energy consumption in native chicken aged 3-10 weeks. The best provision was obtained in the treatment of provision of fermented Cocoa skin flour as much as 5%
The Influence of Marketing Communication Via Instagram at the Al Amjad Islamic School in Medan on the Perceptions and Educational Preferences of Students' Parents
Authors: Muhammad Hafiz Pulungan  , Suwardi Lubis  , Syukur Kholil
Published: November 2024

The purpose of this study was to analyze the influence of marketing communication of Al Amjad Islamic School through Instagram on the perception and educational preferences of students' parents. The study used a quantitative approach with a correlation method. The sampling technique used stratified random sampling with 325 student samples at Al Amjad Islamic School Medan. The results showed that the advertising dimension obtained a value of 88%, the facility dimension obtained a value of 87.1% and the peer dimension obtained a value of 87.7%. The results of simultaneous calculations showed that the H0 hypothesis was rejected and Ha was accepted so that simultaneous marketing communication had a significant effect on educational perceptions and preferences
Do Tax Incentives Moderate the Impact of Cash Flow and Sales Growth on Accounting Conservatism
Authors: Erlina Widayanti Djatnicka  , Dian Sulistyorini Wulandari  , Nur Asti Amalia
Published: November 2024

This research investigates the relationships between cash flow, sales growth, tax incentives, and accounting conservatism. The study reveals that cash flow significantly influences accounting conservatism, indicating that firms with higher cash flows tend to adopt less conservative accounting practices to seize growth opportunities. Additionally, strong sales growth is associated with reduced accounting conservatism, as companies aim to meet market expectations and present favorable financial results. However, the interaction between cash flow and tax incentives, as well as sales growth and tax incentives, does not significantly affect accounting conservatism. These findings suggest that firms prioritize immediate financial performance over tax strategies when making accounting decisions. The research highlights the need to explore further industry-specific factors, long-term effects, and the practical implementation of tax incentives. By addressing these aspects, future studies can provide deeper insights into how financial reporting practices evolve and inform better corporate governance and stakeholder communication. Overall, this research contributes to understanding the dynamics influencing accounting conservatism in a changing economic landscape
Tax Socialization for MSMEs to Encourage People to be Tax Aware in Caturtunggal Village
Authors: Anisa  , Eni Nugraeni
Published: November 2024

Two (MSMEs) located in Caturtungaal Village, Depok District, Sleman Regency, partnered in this community service to increase public understanding of the Final Income Tax. Observation, training, evaluation, and counseling are the techniques used. The reason for choosing MSMEs is due to a lack of understanding of taxation. According to the plan, the activity is carried out in stages by visiting partners one by one at their workplaces. The results showed that the target partners gained a better understanding of taxation, MSME Final Income Tax, how to calculate MSME Final Income Tax, and how to make an NPWP.
Optimizing MSME Financial Management through Simple Financial Statement Training
Authors: Ivanda Ayu Lestary  , Azfa Mutiara Pabulo
Published: November 2024

This community service program aims to improve the understanding and skills of Micro, Small, and Medium Enterprises (MSMEs) in the preparation of simple financial statements and the preparation of Business Identification Numbers (NIB). Angkringan Pak Owie was chosen as a partner because he faced obstacles in financial management and business legality. The methods used include direct training and mentoring regarding systematic financial recording and steps to make NIB through the Online Single Submission (OSS) platform. Through this activity, partners are able to prepare simple financial statements independently and understand the NIB registration process. The results of this program show that Angkringan Pak Owie has succeeded in registering NIB, so that it has business legality that makes it easier to access capital and opportunities to participate in government programs.
Bellboy Work Motivation: Studying at a Star Hotel in Bali
Authors: Pynatih Putu Deny Mahendra , Indrayani I Gusti Ayu Putu Wita , Iswarini Ni Ketut
Published: November 2024

This study aims to determine the work motivation of bellboys at Hotel ABC Bali. Data collection was carried out by distributing questionnaires to bellboy staff, then confirmed through interviews with bell captains to confirm the results of the questionnaire and to conduct documentation as supporting evidence. The data analysis technique used in this study is a qualitative descriptive method. This study refers to the two-factor work motivation theory according to Fredrick Herzberg. The results of the analysis showed that the motivation of bellboy staff was 3.34 with a fairly satisfied predicate. As for the intrinsic or hygienic factor, it has the highest level of satisfaction, namely 3.57 with a satisfied predicate, while the extrinsic or motivation factor gets the lowest value, namely 3.11 with a fairly satisfied predicate.
Implementation of Occupational Safety Standards by Public Area Attendants at Department Style Hotels in Bali
Authors: Putu Bella Anggreni  , Ni Ketut Iswarini  , Pitanatri Made Uttari
Published: November 2024

This study aims to examine the implementation of occupational safety standards by public area attendants, Department Style Hotel X. Data collection techniques include observation, interviews, and documentation studies. Data analysis was carried out using descriptive comparative qualitative methods between high-risk occupational safety standards (High Risk Task) and their implementation by public area attendants, Department Style. The results of the study showed that full compliance (100%) in maintaining cleanliness and dryness of the floor, installing "wet floor" signs, using stairs in hard-to-reach areas, understanding the use of machines, and managing the area by two public area attendants. However, compliance with the use of masks, gloves, checking cables and machines before use, and using safety equipment was still below 100%. Factors that influence this non-compliance include haste, discomfort in using PPE (Personal Protective Equipment), and lack of inspection of the condition of the equipment.
Marketing Strategy via Facebook and Instagram to Achieve Brand Awareness at Movenpick Resort & Spa Jimbaran Bali
Authors: Sekar Ni Wayan , Sunarsa I Wayan , Putra Putu Gede Eka Darma
Published: November 2024

The aim of this research is to formulate a social media strategy using the Insights feature, the REAN model and the 10 C Digital Marketing Theory at Movenpick Resort & Spa Jimbaran Bali. Experiments were carried out on content uploaded to Facebook and Instagram. The results of the analysis are strategies prepared with indicators in the REAN model which are focused on managing social media Facebook and Instagram and the 10 C Theory is used as a basis for managing content from social media. The results of the strategy formulation are activities that can be carried out to improve social media management so that it is more optimal and achieves high reach and engagement values, as well as improving content content to achieve indicators in the 10C theory and achieve brand awareness of social media users.
Guest Service Ambassador Performance: Post-Crisis Adaptation
Authors: Sari Ni Made Dewi Nirmala , Adi Ida Ayu Sri Puspa , Indrayani I Gusti Ayu Putu Wita
Published: November 2024

The purpose of this study is to analyze the performance of guest service ambassadors at Hotel XYZ in the new normal era. The research method used is descriptive qualitative. The techniques used to collect data include interviews with front office managers, and also observations of guest service employees. Other data that supports this study comes from literature, journal references, books, and articles about the front office department and employee performance. This study uses the Performance theory which contains four indicators to measure performance, namely quality, quantity, cooperation, and responsibility. From the results of the study, it can be seen that performance still needs to be improved because there are indicators that are not optimal, namely the quantity indicator. The suggestion that can be given is that training should be held such as communication exercises for the guest service Ambassador section in terms of upselling.
Study on Fintech Adoption: Examining the Customer Innovativeness and Attitude Towards the Adoption of Fintech Services
Authors: Jisha TP
Published: November 2024

Technology plays an important role in the area of finance and now it become common among people. but whatever the technological advancement in the field of finance, many people are there who don’t have access to formal financial institutions and many researchers found that this can be solved with the help of technology adoption. Here the study focused on the Fintech adoption among the people with the help of the variables Fintech adoption, perceived ease of use, perceived usefulness, user innovation and the attitude towards the financial technology. the researcher utilized both primary and secondary data. Then the samples were selected from Pattambi taluk of Palakkad district-Kerala, based on convenience sampling method and distributed the questionnaire among 300 respondents. then 250 samples were selected from 300 by considering the data accuracy. Then the researcher utilized descriptive statistics and t-test, correlation coefficient, and regression analysis to conclude then the factor analysis was also utilized to understand the relation between the observed variable and the latent constructs. The study discovered that perceived usefulness and perceived ease of use have a stronger correlation with Fintech adoption. then there is a positive correlation between the customer's perceived usefulness of Fintech adoption and their attitude towards it. To increase customer satisfaction, Fintech companies can develop their services based on the perceived usefulness, ease of use, and attitude of customers in particular segments
Primer registro del Suirirí Garganta Blanca (Tyrannus albogularis) en Argentina y en el Estado de Rio Grande do Sul, Brasil
Authors: Meller Dante Andres
Published: November 2024

En este trabajo reporto un nuevo registro del Suirirí Garganta Blanca (Tyrannus albogularis) en Rio Grande do Sul, Brasil. Realicé el registro en el Parque Estadual do Turvo, en la zona de los Saltos del Moconá, que representa la primera observación de la especie para el estado. Si bien no pude documentar su presencia del lado argentino, su cruce en vuelo hacia este territorio indicaría su registro, y de este modo estaríamos ante una nueva especie que se incorporaría a la avifauna de Argentina.
EXCESSIVE USE OF ELECTRONIC DEVICES AND THE INCREASE OF MENTAL DISORDERS IN ADOLESCENTS: AN EPIDEMIOLOGICAL PERSPECTIVE
Authors: Aguiar Isadora Vilela
Published: November 2024

Excessive use of electronic devices by adolescents is associated with negative effects on mental health, such as depression and anxiety. Studies show that screen time above two to three hours per day significantly increases the risk of mental disorders, highlighting the need for interventions to promote healthy use of technology.
DIGITAL EDUCATION AND THE ROLE OF TECHNOLOGICAL LITERACY IN COGNITIVE AND SOCIOEMOTIONAL DEVELOPMENT
Authors: Magnago Walaci , Baiôcco Larissa Valfré , Lima Regina Célia Monteiro , Bianchi Junior Aurimar , Soprani Leonardo Correia Padovan , Azevedo Josiane de Freitas , Pinheiro Rafael Barbosa , Nunes Paula de Castro
Published: November 2024

Digital education plays an increasingly important role in the contemporary educational scenario, especially with regard to technological literacy. The use of technologies in the school environment has proven to be an essential tool for the cognitive and socio-emotional development of students. This article seeks to explore how the inclusion of digital technologies in classrooms influences learning and the development of students' emotional skills, in addition to highlighting the challenges and benefits of this practice. The methodology used included a literature review and semi-structured interviews with basic education teachers, in order to identify the main difficulties and potentialities of the application of technology in the teaching-learning process. The results indicated that the use of digital technologies, when well implemented, contributes significantly to improving academic performance, as well as to the development of social and emotional skills, such as cooperation and empathy. It is concluded that technological literacy is an effective instrument for the integral development of students, but its implementation requires continuous training of teachers and better investments in infrastructure.
VULNERABILITIES AND PUBLIC HEALTH: THE IMPACT OF ETHNIC AND RACIAL INEQUALITIES ON HEALTH
Authors: da Mota Saulo Tavares
Published: November 2024

The text analyzes how the notion of vulnerability in public health policies in Brazil impacts the black population, highlighting the importance of considering race/color in care to combat inequalities. The ethnographic research reveals that ignoring these aspects can perpetuate racism and exacerbate health inequities.
USE OF PLANT GROWTH REGULATORS TO OBTAIN MINI TUBERS OF Dioscorea remotiflora Kunth IN MICROPROPAGATED PLANTS
Authors: Espíritu-Rodríguez Mariela Monserrat , Santacruz-Ruvalcaba Fernando , Castañeda-Nava José Juvencio , Hernández-Herrera Rosalba Mireya , Salcedo-Pérez Eduardo , De la Cruz-Larios Lino
Published: November 2024

Background: Camote de cerro (Dioscorea remotiflora Kunth) stands out as a crop option in protected agriculture in Mexico due to its agronomic benefits and its versatility in the food and pharmaceutical industries. Despite its potential, it is not commercially cultivated in the country motivating the need to develop an efficient propagation method from vegetative planting material. Previous research suggests that the use of growth retardants stimulates root growth and carbohydrates accumulation in tubers, while applying gibberellic acid (GA3) is strongly related with greater tuber production. Objective: To evaluate the effect of different growth regulators to obtain D. remotiflora mini tubers. Methodology: Two experiments to obtain mini tubers were carried out. The first one evaluated mediums of culture in vitro: MS and MS + 0.5 mg L-1 paclobutrazol (PBZ). In the second, effects of foliar application of GA3, PBZ and trinexapac ethyl (TNE) were evaluated. Both experiments were carried out in two accesions of D. remotiflora plants propagated in vitro and adapted to greenhouse conditions. Results: An increase in mini tubers yield and in their weight was observed when seedlings were propagated in MS + 0.5 mg L-1 PBZ and GA3 was applied to foliage. Implications: The use of growth retardants showed efficiency in developing mini tubers; nevertheless, more research focusing on concentrations and combinations of these substances is needed to improve the protocol to obtain planting material. Conclusions: The observed effect of growth retardants and gibberellic acid application in Dioscorea remotiflora plants suggests a favorable influence in the development of mini tubers. In the long term, this phenomenon could contribute significantly to promoting viability of its commercial cultivation and rehabilitation of previously exploited areas.
PREDICTING THE DECOMPOSITION RATE, MASS LOSS, AND NUTRIENT RELEASE OF SINGLE AND MIXED LEAF LITTER TYPES USING DECOMPOSITION MODELS IN THE NORTHERN GUINEA SAVANNAH OF NIGERIA
Authors: Akinsola Folasade A. , Amapu Ishaku Y. , Oyinyola Eunice Y. , Marieme Drame , Aboyeji Christopher
Published: November 2024

Background: This study presented a non-linear model to biologically describe the decomposition pattern, mass loss and nutrient release of four leaf litter species: Khaya senegalensis (African mahogany), Mangifera indica (Mango), Gmelina arborea (Beechwood), Eucalyptus camaldulensis (River red gum) and a mixture of the leaf litters using the standard litter bag technique. Objective: To explore different mathematical decomposition decay models in evaluating the decomposition rate and the relationship between mass loss and chemical parameters of some selected trees in Nigeria's northern Guinea savannah.  Methodology: The experiment was a Completely Randomized Design with three replications. Fifteen litter bags were randomly placed in the field and retrieved at intervals of 0, 14, 28, 42, 56, 84, and 112 days (16 weeks).  Three non-linear models were used to estimate the decomposition rate of the litter. Pearson correlation analysis was used to determine the relationship between mass loss and chemical composition. Results: Decomposition pattern gradually increased from 7 % up to 78.5 % by week 0 to 16 weeks. The leaf litter of Mangifera indica had the highest mass loss (62.9 %), followed by the litter mixture (44.0 %), Eucalyptus camaldulensis (43.6 %), Gmelina arborea (40.5 %) and Khaya senegalensis (39.3 %). Single exponential model (Adj R2=93.25-98.59%), double exponential model (Adj R2=87.93-98.98%), and three parameters asymptotic negative exponential model (Adj R2=93.82-98.84%), described the decomposition process efficiently. Correlation analysis of mass loss and chemical composition was highly significant (p ≤ 0.05), among all the leaf litter chemical properties, organic carbon, phosphorus, and nitrogen were the restraining factors. Implication: The mass loss was closely linked to the chemical properties of all the litter types. Among these properties, organic carbon and phosphorus were the limiting factors. Conclusion: We conclude that the single-leaf litter of Mangifera indica and Khaya senegalensis were superior in chemical composition, and decomposition than the mixed-leaf litter therefore they have the potential to enhancing soil fertility in the study area.
NUTRIENT CONTENT, IN VITRO GAS PRODUCTION AND POST INCUBATION PARAMETERS OF INDIGENOUS BROWSE FODDERS IN DIFFERENT AGRO-ECOLOGICAL ZONES OF NORTHWEST ETHIOPIA
Authors: Tegegne Berihun Kibret , Limenih Bimrew Asmare , Engedaw Likawent Yeheyis , Becho Merga Bayssa
Published: November 2024

Background: In Ethiopia indigenous browse species have the potential to serve as a sustainable supplement for poor quality feeds and enhance ruminant livestock production. Objective: To analyze the nutrient content, in vitro gas production, and post incubation parameters of indigenous browse species in northwestern Ethiopia. Methodology: Eight indigenous browse fodder trees were collected from each agroecological zone for this experiment. Leaf and pod samples of the fodder trees were collected, dried and ground for laboratory analysis. Analysis of variance was carried out for nutrient content, in vitro gas, and methane production of the samples within agroecological zones using standard analytical procedures. The statistical design used to analyze the data was Completely Randomized Design (CRD).  Results: The highest CP content was recorded from Vernonia amygdalina (223.4 g/kg DM), Dodonaea viscosa (207.7 g/kg DM), and Acacia abyssinica (216.0 g/kg DM) in the highland, midland and lowland agro-ecology respectively. In lowland area, NDF, ADF and ADL contents were highest for Albezia amara leaves and lowest for Acacia brevispica respectively. V. amygdalina, Stereospermum kunthianum and Ficus vasta had the highest gas volume at 24-hour incubation time in high, mid and lowland, respectively. The estimated organic matter digestibility, metabolizable energy and short chain fatty acid at 24 hour of incubation was the highest for V. amygdalina, S kunthianum and F. vasta in high, mid and lowland, respectively. Ficus sycomorus and Myrica salicifolia had the lowest methane production among the species in the low, mid and highland study areas, respectively. Implications: The present study provides a valuable resource for selecting suitable feed options for livestock in different agroecological zones. High CP and digestible browse species like V. amygdalina, S. kunthianum, and F. vasta could be prioritized for livestock feed. Low methane-producing species like F. sycomorus and M. salicifolia could be incorporated into diets to reduce enteric methane emissions. Conclusion: Based on their nutrient composition and in vitro gas production potential, these feed resources are of better quality to supplement grazing livestock during the seasons of critical feed shortage as the main feed resources are either limited in availability or lower in nutrient composition and digestibility in the study areas.
The Influence of Organizational Culture Through Intervening Variables of Organizational Behavior on the Performance of the Yogyakarta Cooperative and SME Service Case Study
Authors: Arliza Putri
Published: November 2024

Abstract. Organizational culture is very important for the progress of an organization or company. A good organizational culture is expected to be able to influence employee performance and organizational behavior. Maximum performance is also expected to have an impact on organizational behavior. This research was carried out at the Yogyakarta Cooperatives and SMEs Service. This research aims to find out whether the organizational culture in the Yogyakarta Cooperatives and SMEs Service has an influence on organizational performance and behavior. The research method used is quantitative, where data is collected through questionnaires with the sampling method used is saturated sampling, the sample used is all employees in the Yogyakarta Cooperatives and UKM Service, totaling 40 people. Apart from using a questionnaire, researchers also conducted interviews to gain more information about the Yogyakarta Cooperatives and SMEs Department. The data analysis used is path analysis. The results of this research provide the conclusion that the organizational culture used by the Yogyakarta Cooperatives and UKM Service is the "SATRIYA" culture, through existing culture and through tests that have been carried out it is concluded that there is an influence between organizational culture on organizational behavior, there is no influence between organizational culture on performance, there is an influence between organizational behavior on performance, and there is no influence between organizational culture through performance on organizational behavior.
Cashless Accounting System for Purchasing do Lpg 3kg at the Purna Karya Pertamina Cooperative
Authors: Deby Siska Oktavia Pasaribu  , Arsyaf Tampubolon  , Nidya Banuari  , Rina Asriani Levianti  , Ayu Ayu
Published: November 2024

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.
The Influence of Brand Image, Product Quality and Price on Purchasing Decisions at Starbucks Coffee Multatuli Medan
Authors: Elfa Yolanda  , Endang Sulistya Rini  , Yeni Absah
Published: November 2024

This research aims to examine the influence of brand image, product quality and price on purchasing decisions at Starbucks Coffee Multatuli Medan. In this research, the researcher distributed 75 questionnaires to consumers of Starbucks Coffee Multatuli Medan using accidental sampling, which is a method for testing coaecudental sampling, whoever the researcher meets by chance can be used as data used for sampling, if he is suitable as a data source and as long as 3 months. The researcher decided on 75 respondents. The analytical model used in this research is a multiple regression model. The results of the t test analysis show that there is a positive and significant influence between brand image, product quality and price on purchasing decisions at Starbucks Coffee Multatuli Medan.
Relación entre teoría y práctica de la habilidad de solución de problemas en alumnos de licenciatura en negocios internacionales
Authors: Barboza Lara César Rolando , Farias Montemayor Oscar Mario , Montano Pérez Blanca Estela , Salas Torres Luis Horacio
Published: November 2024

La resolución de problemas es una habilidad muy apreciada actualmente, principalmente por su alcance para resolver problemas en entornos interno y/o externo organizacional. De acuerdo con estudios previos en el campus, la resolución de problemas es percibida como importante por la mayoría de los alumnos de negocios internacionales, pero al desarrollarse la habilidad mediante la teoría y la práctica surge la incógnita ¿existe una relación entre cómo los estudiantes de licenciatura en negocios internacionales perciben la relevancia de la teoría y la práctica al momento de resolver problemas? Para dar respuesta se realizó en el campus de la Facultad de Contaduría y Administración (unidad norte) de la Universidad Autónoma de Coahuila, una investigación cuyo objetivo fue identificar si existe una relación en la percepción de la importancia de la teoría y la práctica para la resolución de problemas. Se recabaron datos de 175 entrevistas individuales de alumnos de primer a noveno semestre de la licenciatura en negocios internacionales. Para contrastar la hipótesis “existe una correlación entre la percepción de los alumnos sobre la importancia de la teoría y la práctica para resolver problemas” se aplicó la prueba estadística “correlación de Spearman”, resultando en la existencia de una relación entre la importancia que los alumnos de negocios internacionales otorgan tanto a la teoría como a la práctica para resolver problemas. Este resultado es muy importante para la universidad porque permite continuar con el fortalecimiento de la resolución de problemas de forma integral.
Formación de maestros bajo el enfoque de la Nueva Escuela Mexicana con énfasis en la inclusión educativa
Authors: Barcenas Salazar Adelina , Márquez Laredo Mercedes , Román Palacios Flor de María
Published: November 2024

El presente trabajo analiza la formación de maestros bajo el enfoque de la Nueva Escuela Mexicana (NEM), con énfasis en la inclusión educativa. Se examina cómo este modelo educativo busca transformar el sistema actual, priorizando la equidad y el respeto a la diversidad en el aula. A nivel teórico, se aborda la inclusión como una estrategia que garantiza el acceso y la participación de todos los estudiantes, independientemente de sus condiciones personales, socioeconómicas o cognitivas, reconociendo y valorando sus diferencias. El enfoque de la NEM propone una transformación integral de la educación, que incluye cambios en los contenidos curriculares, los métodos de enseñanza y la organización escolar, promoviendo un entorno inclusivo y participativo. El trabajo también discute el rol central de las escuelas y los docentes como actores clave en la implementación de estas políticas inclusivas, y cómo los maestros en formación deben recibir una preparación adecuada para identificar y prevenir la discriminación. En la conclusión, se enfatiza la importancia de la formación docente, destacando que los futuros maestros no solo deben dominar los aspectos pedagógicos, sino también estar capacitados para crear entornos inclusivos y prevenir la exclusión desde su raíz, asegurando una educación equitativa y de calidad para todos los estudiantes.
La Uve de Gowin como estrategia didáctica para resolver problemas matemáticos en estudiantes de Octavo de EGB
Authors: Velez Parra Jessica Tatiana , Guachún Lucero Freddy Patricio
Published: November 2024

En la presente investigación se analiza el impacto de la implementación de la estrategia Uve de Gowin como alternativa para mejorar el rendimiento académico y actitudinal de los estudiantes en el momento de resolver problemas matemáticos. La metodología utilizada es la cuasi experimental de corte transversal, con enfoque cuantitativo y alcance correlacional. Como instrumentos para la recolección de la información se utilizaron un pre y post test de conocimientos en dos grupos de estudiantes de Octavo de Básica de EGB, uno de control y otro experimental; adicional, una encuesta fue aplicada al grupo experimental. Los estudiantes fueron seleccionados de manera aleatoria y sometidos a diferentes estrategias para resolver problemas matemáticos: el grupo control se usó el enfoque tradicional y el grupo experimental utilizó la estrategia Uve de Gowin adaptada al contexto y edad de los estudiantes. Se realizaron procesos estadísticos para analizar los resultados obtenidos en los que se encontraron diferencias significativas entre las estrategias mencionadas, y se confirmó la hipótesis de que la implementación de la estrategia Uve de Gowin mejora el rendimiento académico y actitudinal de los estudiantes de Octavo de EGB de la Unidad Educativa Borja. Se concluye que esta estrategia es efectiva para mejorar la competencia matemática de los estudiantes y cambiar sus actitudes hacia la resolución de problemas matemáticos.
Developing a crowdfunding optimization model to bridge the financing gap for small business enterprises through data-driven strategies
Authors: Damilola Azeez Bolarinwa  , Chikezie Paul-Mikki Ewim  , Abbey Ngochindo Igwe
Published: November 2024

This study explores the development of a crowdfunding optimization model aimed at addressing the financing gap faced by small business enterprises (SBEs). Crowdfunding has emerged as a significant alternative funding source for SBEs, especially those unable to access traditional financing. However, the success of crowdfunding campaigns remains inconsistent, highlighting the need for optimized, data-driven strategies to improve funding outcomes. This research proposes a model that leverages data analytics to identify key factors influencing the success of crowdfunding campaigns and provides recommendations for campaign design, target audience engagement, and funding goal setting. The model incorporates historical crowdfunding data, social media engagement metrics, and business profiles to generate predictive insights into campaign success rates. Machine learning algorithms are employed to identify patterns in successful campaigns, such as the optimal timing of campaign launches, ideal contribution amounts, and audience targeting strategies. Additionally, the model aims to support SBEs in crafting more compelling narratives, reward structures, and outreach plans to enhance backer confidence and investment likelihood. The primary objective of this model is to bridge the financing gap by equipping SBEs with actionable insights to optimize their crowdfunding efforts, thereby increasing their chances of securing necessary capital. By employing a data-driven approach, this research contributes to both the theoretical understanding of crowdfunding dynamics and practical applications for business owners seeking alternative financing. Key findings from preliminary testing indicate that data-driven optimizations, such as personalized messaging and tiered reward systems, significantly increase backer participation and funding success. This model has the potential to be a transformative tool for SBEs, fostering greater financial inclusivity and sustainability. Future research will explore the integration of real-time data analytics and adaptive learning systems to continuously refine crowdfunding strategies.
Determinants of Fraudulent Financial Statements Through the Fraud Hexagon Theory Perspective: The Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange 2018–2022
Authors: Anggraeni Dini , Levia Sitompul Gebi , Hergani Ashari , Ismail Tubagus
Published: November 2024

This study aims to analyze and provide empirical evidence regarding the effect of fraud hexagon theory elements consisting of six variables, where each variable has a proxy, namely Stimulus (external pressure), Opportunity (nature of industry), Rationalization (change in auditor), Capability (change in directors). Ego (CEO duality), and Collusion (political connection) on fraudulent financial statements. In determining fraudulent financial statements, this study uses the fscore model. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018- 2022. The sampling technique in this study was purposive sampling which resulted in 30 companies for 5 years, with 4 outlier data units, so that the total analysis units were 146 units. The data analysis method used is logistic regression analysis with SPSS V.25 software. The results showed that the variables external pressure and change in directors had a positive effect on fraudulent financial statements, while the nature of industry variable had a negative effect on fraudulent financial statements, while change in auditor, CEO duality, and political connection had no effect on fraudulent financial statements.
Integration der erneuerbaren Energien in den Strommarkt
Authors: Ortmann Manuel Christian
Published: November 2024

Renewable energies have evolved from a mere niche technology to a fundamental pillar of the energy supply system within only a few years. This work addresses the resulting challenges and possible solutions within the framework of energy law. In this context, the functioning of the power market and the legal configuration of the balancing group system, EEG direct marketing and selected areas of application for electricity storage are examined in detail. In addition, some specific challenges in the marketing of renewable energies are examined. The book thus provides a comprehensive overview of the implementation of the energy transition in the power sector.
Point-of-care Ultrasound Used in the Diagnosis of Reverse Takotsubo Cardiomyopathy
Authors: Dave Pooja , Daecher Annemarie , Abramoff Claire
Published: November 2024

Case Presentation: We present a case of a patient who presented to the Emergency Department with palpitations, nausea, vomiting and chest discomfort found to have a reduced Ejection Fraction and basal wall hypokinesis on Point of Care Ultrasound concerning for reverse Takotsubo cardiomyopathy. Discussion: Reverse Takotsubo cardiomyopathy is a rare variant of Takotsubo cardiomyopathy and involves basal ballooning instead of apical ballooning. Ultrasound findings concerning for reverse Takotsubo cardiomyopathy are basal wall hypokinesis or akinesis.
Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Konsumen
Authors: Gozali Ahmad
Published: November 2024

ABSTRAK
Businesses that use the marketing concept must pay attention to consumer behavior and the factors that influence their decisions because this concept is one way to achieve company goals, namely to find out the needs and desires of consumers or target markets and how to provide satisfaction that consumers or buyers expect effectively and efficiently. The purpose of this study is to identify what variables influence consumer decisions to buy a product. Based on the formulation of the article, the results, and the discussion reviewed and discussed in this article, it can be concluded that many factors influence consumer decisions to buy a product, including product price, product quality, quality of service, promotion, location, consumer confidence and store atmosphere.
Keywords: Purchasing Decisions, Consumers.
Pengaruh Perencanaan Produksi dan Persediaan bahan Baku Terhadap Hasil Produksi Pada PT.Victory Offset Prima
Authors: Gazali Gazali
Published: November 2024

Victory Offset Prima bergerak dalam bidang industri printing offset. Tingkat perkembangannya secara kualitas dan kuantitas belum dapat memenuhi permintaan pasar lokal maupun eksport, tahun 2022 total hasil produksi pertahunnya mencapai 93%. Tujuan penelitian ini untuk mengetahui pengaruh perencanaan produksi dan persediaan bahan baku terhadap hasil produksi secara parsial maupun simultan.

Penelitian ini merupakan penelitian asosiatif, data pada penelitian ini adalah data sekunder yang diperoleh dari observasi dan wawancara diperusahaan dan akan diolah secara kuantitatif. Populasi penelitian ini yaitu data laporan perencanaan produksi, data laporan persediaan bahan baku dan data laporan hasil produksi. Sampel penelitian ini yaitu produk inner box makanan dan bahan baku kertas duplex coated priode tahun 2019-2022.
Metode analisis yang digunakanan yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji koefisien korelasi parsial dan simultan, uji koefisien determinasi parsial dan simultan, uji regresi sederhana dan berganda, dan uji hipotesis yaitu uji t dan uji F dengan tingkat signifikansi 5% atau α = 0,05. Peneliti menggunakan program SPSS Versi 25.
Hasil uji korelasi simultan terdapat hubungan yang sangat kuat antara perencanaan produksi dan persediaan bahan baku terhadap hasil produksi yaitu R = 0,902. Nilai R square perencanaan produksi dan persediaan bahan baku terhadap hasil produksi sebesar 0,814 atau 81,4% sisanya 18,6%. Analisis regresi berganda perencanaan produksi dan persediaan bahan baku terdapat konstanta 333,432 apabila tidak mengalami kenaikan maka hasil produksi tetap 333,432. Uji F simultan perencanaan produksi dan persediaan bahan baku berpengaruh positif dan signifikan terhadap hasil produksi Fhitung 98,701 > Ftabel 3,204 dan Sig 0,000.
ЩО ТАКЕ «ТАТАРЩИНА» ІЗ ЗАПОВІТУ ВОЛИНСЬКОГО КНЯЗЯ ВОЛОДИМИРА ВАСИЛЬКОВИЧА (1287 р.)?
Authors: Гулевич Владислав
Published: November 2024

Мета статті – з’ясувати, чим була «татарщина» із заповіту волинського князя Володимира Васильковича (1287 р.). Новизна: «татарщина» досі не була предметом спеціального дослідження. У джерелах XIII ст. вона згадана лише один раз і жодного разу в XIV ст. Тому для визначення її суті й змісту проаналізовано згадки про «татарщину» та «ординщину» в джерелах XV–XVI ст. Висновки: «татарщина» була нерегулярним екстраординарним і чітко не обумовленим податком на князівські потреби, пов’язаними з монголами.
УСТАНОВЧА КОНФЕРЕНЦІЯ ЧЕРНІГІВСЬКОЇ КРАЙОВОЇ ОРГАНІЗАЦІЇ НАРОДНОГО РУХУ УКРАЇНИ ЗА ПЕРЕБУДОВУ 9 липня 1989 р. (конспект)
Authors: Савенок Владислав , Соломаха Сергій
Published: November 2024

Вперше опубліковано й уведено в науковий обіг стенограму Установчої конференції Чернігівської крайової організації «Народний Рух України за перебудову», яка відбулась 9 липня 1989 р. і до сьогодні зберігається в приватному архіві.   Опубліковане джерело дозволяє краще зрозуміти епоху пізнього СРСР та зародження демократичних рухів в Україні, зокрема Чернігівської філії НРУ за перебудову.