bluuebunny/crossref_metadata_2025 huggingface dataset:
Machiavellianism, Competency, Motivation and Audit Quality (Study on Auditors of BPKP – Central Java Chapter)
Authors: Pesudo David , Kurniadi Camelia Idriana , Martono Samuel , Theotama Gracella , Matitaputty Jean Stevany
Published: March 2023

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.
Lev Tikhomirov: overcoming the revolution and criticizing democracy
Authors: Smolin M. B.
Published: March 2023

The French Revolution, having raised the idea of “the people’s will” to its banners, for several centuries determined human society itself as the center of the application of human efforts. The European peoples, brought up in Christian idealism, with its absolute moral requirements, were reoriented to the social world, with its extremely limited possibilities for retribution of justice.

L.A. Tikhomirov systematically revised the views on democracy that had developed in European political philosophy. His thinking surprisingly combined both a critical perception of other people’s conclusions and the ability to build his own positive constructions. He could both introduce doubts into seemingly well-established postulates, and convince of the correctness of his positive political constructions.

Considering revolutionary ideas to be largely artificially introduced, L.A. Tikhomirov, argued that their influence in Russia is largely due to the “lack of Russian national intelligentsia”. The extreme lack of independence of the social sciences in Russia, unable to study their national political experience and give recommendations on the development of the country for the future. In his understanding of the evolution of social experiences, L.A. Tikhomirov, blamed the “new era” opened by the French Revolution of the 18th century for their futility. It is from her that he sees the violation of the spiritual balance that has put people on the path of fruitless chimeras.

Assuming that the hypertrophied individualism of liberalism, as a reaction to it, could be replaced by socialism with its all-consuming collectivism, L.A. Tikhomirov recognized this possibility only through revolutionary upheavals. He saw such a radical upheaval as useless and dangerous, due to the fact that in his criticism of democracy the main point was his denial of the possibility of building a society in which the Supreme Power can really and directly be the people’s will.
La interpretación en el ámbito sanitario en un destino turístico y de inmigración irregular en España: los efectos de la pandemia acentúan las carencias del servicio
Authors: Pérez-Luzardo Díaz Jessica , Santana García Mónica del Carmen
Published: March 2023

Este estudio pretende averiguar cómo ha afectado la COVID-19 a la comunicación entre el personal hospitalario y los pacientes extranjeros en los centros sanitarios públicos de Gran Canaria, un destino turístico y de inmigración irregular. Tras contextualizar la situación de la COVID-19 en España, abordamos la situación de la interpretación en Canarias. Se explica un estudio descriptivo realizado mediante cuestionarios al personal de los dos hospitales públicos de la isla de Gran Canaria. Tras analizar los resultados obtenidos, se hace visible el problema de comunicación existente debido a la falta de un servicio de interpretación sanitario. La mayoría del personal manifiesta tener problemas de comunicación y el cincuenta por ciento considera que durante la pandemia los problemas de comunicación son mayores. No obstante, se pone de manifiesto un problema que trasciende el contexto pandémico.
De la novela al cine y a la ficción televisiva
Authors: Rosales García Cristina
Published: March 2023

El presente volumen es un compendio de cinco artículos en los que se trabajan los conceptos de adaptación múltiple y reescritura, es decir, cuando una obra literaria es llevada a la gran y a la pequeña pantalla en más de una ocasión. Así pues, a lo largo de estos artículos se establece un diálogo entre el hipotexto y los diferentes hipertextos que enriquece la relación entre el medio literario y el audiovisual. En primer lugar se ofrece un estado de la cuestión y dos corpus selectivos para dar paso al análisis de las diferentes adaptaciones de novelas como Mujercitas de Louisa May Alcott, Nada de Carmen Laforet, La ciudad y los perros de Mario Vargas Llosa y los trasvases televisivos del comisario Montalbano, el célebre personaje de Andrea Camilleri. Gracias a las múltiples miradas y perspectivas que aquí se presentan se abren nuevas vías de investigación dentro del ámbito de la adaptación.
Estudio de satisfacción sobre prácticas extracurriculares en la Universidad de Málaga durante el curso académico 2018/2019
Authors: Ventura Fernández Rafael , Abad-Guerero Isabel María , Peñafiel Velasco Antonio , Valverde Arrebola Mª Ángeles , Cáceres Cansino Ana , Cobos Ramírez Diana
Published: March 2023

El Espacio Europeo de Educación Superior estableció un nuevo escenario para las relaciones Universidad-Empresa poniendo un énfasis especial en las prácticas externas. Así, éstas han ido ganando en importancia en los últimos años ya que permiten a los alumnos obtener una experiencia profesional real y una formación práctica donde aplicar los conocimientos teóricos adquiridos, así como establecer relaciones que pueden ser de ayuda en su incorporación al mercado laboral, dándose a conocer a las empresas del sector. Asimismo, las prácticas suponen para las empresas una interesante oportunidad de formar a estudiantes que pueden constituir una cantera de personal especializado para su contratación posterior. El presente estudio muestra el análisis de los resultados obtenidos en el primer Plan de Tutorización de Prácticas Extracurriculares realizadas durante el curso académico 2018/2019, que se implanta en la Universidad de Málaga con el objetivo de fomentar y cuidar las prácticas externas en las empresas para crear nuevos profesionales capaces de transformar las empresas en más competitivas e innovadoras.
Patterns of Cooperation in the European Defence Sector – A Network-Approach-Based Investigation of EU Projects
Authors: Balogh Péter
Published: March 2023

In this paper, we introduce research results from our network-approach-based investigation of the European Union defence cooperation projects. After brief remarks on the background, the research problem, the conceptual and methodological issues, we focus on the structure of the cooperation network and introduce the territorial, institutional, and (sub)regional patterns of partnerships. The data analyses illustrate that an integrated but fragmented cooperation network could be explored, and in several aspects remarkable differences can be measured on country-, regional, and sub-regional levels implying that territorial and institutional factors might have an important role in this specific area as well.
Exploitation of Narrow-Gauge Railways for Tourism in the South Transdanubian Region
Authors: Pavletits Peter
Published: March 2023

Since the 1980s, almost all of the Hungarian narrow-gauge railway lines underwent a complete change of function. About 120-140 years ago, narrow-gauge railways were created mainly for economic purposes. Nowadays, with a few exceptions, freight operation is completely eliminated and replaced by tourism. In my study, I deal with two questions: on the one hand, I will examine the place of the existing narrow-gauge railways in the tourism system. In this context, I will present the tourism potential of narrow-gauge railways. These include, for example, the availability of narrow-gauge railways, their inclusion in the wider tourism system, the material conditions of the basic infrastructure of narrow-gauge railways, etc. On the other hand, by presenting four railway lines from South Transdanubia, I will examine how well the opportunities offered by tourism have been exploited at the local level, what the impact of narrow-gauge railways is on tourism, and what the tourism-related significance of these lines is at all. Based on my analysis, it can be concluded that the narrow-gauge railway sector is developing within the tourism system, and compared to the period before the COVID-19 pandemic (2020–2021), investments, technical developments, and attendance have also increased. It is also clear from the South Transdanubian cases that the narrow-gauge railway system is becoming more and more important especially where it can be connected to other tourist attractions (natural parks, forest schools, etc. ), which is also evident in the attendance indicators.
DETERMINANTS OF STOCK MARKET LIQUIDITY. THE QUANTIFIABLE EFFECTS OF PSYCHIC DISTANCE STIMULI
Authors:   FSEGA, Babes-Bolyai University, Cluj-Napoca, DIMCEA ANDREI
Published: March 2023

Our study aims to narrow the existing gap in the academic literature on cultural determinants of stock market liquidity by addressing the problem through a completely new lens - that of the international investorís point of view. To do this, we resort to bringing together the Önancial and psychological concepts and use a proxy that can measure the perception an individual investor has upon the di§erences between his/her home country and other countries.The motivation behind this decision is as follows: despite there being a vast majority of studies analyzing the cross-country cultural distance e§ects upon the stock market liquidity, they only resume to describing those e§ects through the perspective of the domestic investor. We decided to go one step further and employ a proxy to capture the e§ects of the di§erence between the home country and the target country upon an investorís decisions to trade internationally, which in turn, can a§ect the overall liquidity of the stock market in the target country. This proxy is called "psychic distance stimuli" and was Örst measured and used by Douglas Dow. We performed the analysis on a rather extensive sample of 21 developed and 24 developing countries, spanning an interval of 22 years, beginning in 1996. The results conÖrm our hypothesis that the measure of psychic distance plays a signiÖcant role in explaining the liquidity of the stock market in the target country.
ASSESSING THE LONG-RUN AND SHORT-RUN EFFECT OF MONETARY VARIABLES ON STOCK MARKET IN THE PRESENCE OF STRUCTURAL BREAKS: EVIDENCE FROM LIBERALISED INDIA
Authors:   Faculty of Management and Commerce, ICFAI University Tripura, BHATTACHARJEE ANIMESH , DAS JOY ,   Department of Commerce, Tripura University
Published: March 2023

The present study examines the long-run and short-run e§ects of monetary fac- tors (money supply, interest rate, ináation, and foreign currency exchange rate) on the Indian stock market. The study uses sophisticated econometric tools to analyse monthly observations from January 1993 to December 2019. The Augmented Dickey Fuller (ADF) test indicates that the variables involved in the present study are either I(0) or I(1). The Bai-Perron multiple break point test identiÖes four breakpoint dates in the Indian stock market index series. The breakpoint dates are incorporated as di§erent dummy variables in the ARDL-ECM regression. The F-bounds test reveals that the variables in the study are cointegrated within the time period under consideration. Our Öndings show that the interest rate, which is a proxy for monetary policy instrument, and the foreign currency exchange rate have a negative impact on the Indian stock market both in the long-run and short-run. Furthermore, we Önd that structural changes signiÖcantly a§ect the performance of Indian stock market. The study covers a long period of time, which the majority of previous work did not consider. Furthermore, the study uses di§erent dummy variables in the ARDL model to represent structural breaks (as determined by the Bai-Perron multiple break point test)
Effect of Filler Materials on Abrasive Wear Performance of Glass/Epoxy Composites
Authors: Suresha Bheemappa , Vidyashree Shivaprakash , Bettegowda Harshavardhan
Published: March 2023

When creating polymer-based composites, plain weave fabrics and micron-sized fillers offer bidirectional strength and reduced voids/inhomogeneity. In the present work, It was investigated how glass fabric reinforced epoxy composite (G-E) performed during three-body abrasive wear with and without ceramic fillers (SiO2, Al2O3, graphite, and fly ash cenospheres). In experiments, loads of 20 N and 40 N were applied at various abrading distances of 500 m, 1000 m, 1500 m, and 2000 m. According to the results of sand abrasive wear test, the specific wear rates of G-E based composites are sensitive to fibre and filler/matrix adhesion. Under all tribo-test settings, the SWR for all particulate G-E composites decreases in the following order: G-E > Gr/G-E > SiO2/G-E > Al2O3/G-E > fly ash cenosphere/G-E. Furthermore, the specific wear rate of the fly ash cenosphere filled G-E composites were found to be lower than the G-E and other filler materials filled G-E composites. There was 38.7% reduction in the specific wear rate at 40 N, 2000 m in fly ash cenosphere filled G-E composite. As per the evidence of scanning electron microscope images of worn-out surfaces, mechanisms such as ploughing, fibre breakage, fibre pull-out, fibre thinning, and a network of microcracks caused the wear in composites.
Predictive Assessment of Maximum Contact Pressures in Metal-on-Polymer Hip Joint Implants by Analytical Method and FEM
Authors: Chernets Myron , Chernets Yuriy
Published: March 2023

In more than 90% of hip replacements, the acetabular cup is made of ultra-high molecular weight polyethylene (UHMWPE) and the femoral head is made of stainless steel, cobalt-chromium-molybdenum alloys, titanium or ceramic. The primary factor in evaluating soft-on-hard endoprostheses is the maximum contact pressure as the contact strength of UHMWPE. The level of these pressures is used as a criterion for the correct selection of the femoral head size and radial clearance in the connection during arthroplasty for a specific patient. According to the previously developed new analytical method is proposed for estimating maximum contact pressures in thermo-diffusion nitrided (TDN) titanium GRADE 2 – UHMWPE hip joint implant. The effects of implant femoral head diameter and radial clearance on maximum contact pressures are determined for the average load. Relationships between maximum contact pressures and the above-mentioned parameters are established. A comparison is made between maximum contact pressures estimated by the proposed analytical method and numerical analysis with ANSYS (2D and 3D). The maximum contact pressures calculated using the 2D model have been found to be the lower limit, and the pressures calculated using the 3D model in ANSYS are the upper limit for analytical calculations. Therefore, it should be expected that at thickness of cup ˜ 7…8 mm the contact stresses will not be significantly different than those obtained from the solution by the above method. The developed analytical method can be effectively used for research not only soft-on-hard endoprostheses (metal-on-polymer, ceramics-on-polymer), but also hard-on-hard endoprostheses (metal-on-metal, ceramics-on-ceramics). The results of analytical calculations were also related to the results of FEM calculations known in the literature and their convergence was established.
Knowledge and attitude of young female population toward early diagnosis of polycystic ovary syndrome
Authors: Naz Saima , Asghar Farhana , Iqbal Yusra , Naseem Zulekha , jathol Mahnoor
Published: March 2023

Background and Objective: The heterogeneous illness known as polycystic ovary syndrome (PCOS) causes multisystem morbidities and is one of the major causes of female infertility. This study aimed at assessing the knowledge and attitude of the young female population towards the early diagnosis of PCOS in Pakistan.

Methods: This cross-sectional questionnaire-based survey study was carried out at the Lahore Wapda Hospital Complex, Pakistan over a period of 1 year (January 2021 to 2022). A total of 1,278 females with active PCOS from 18-23 years of age were selected for the study from all provinces of Pakistan. A total of 96 responses were excluded because of inconsistency, incompletion, or duplication while the remaining 1,182 respondents were finally included in the study. Regression analysis, analysis of variance, and t-test were applied for statistical inferences.

Results: Only 45.3% of the patients had significant knowledge (p-value = 0.001) or a positive attitude about the early diagnosis of PCOS. The participants who were diagnosed with abdominal ultrasonography scored significantly higher in attitude towards earlier diagnosis than those who were diagnosed with serum gonadotropins and/or androgens levels (p = 0.001).

Conclusion: Lack of appropriate information and awareness regarding PCOS and its complications while bearing a poor attitude concerning the early diagnosis of this syndrome leads to higher disease burden and morbidity in our younger female population.
Official WhatsApp groups - a communication burnout
Authors: Naseem Nadia
Published: March 2023

The drive towards adopting modern ways of communication is nothing but a blessing in terms of quick, easy and valuable correspondence amongst professionals especially if they are working remotely. The provision of a group feature as a simple instant messaging platform in WhatsApp is a highly popular channel. Unfortunately, a number of poor practices have also arisen which call for designing and implementing specific communication related policies for monitoring and balancing this social media correspndence hub available officially to most of the employees in an organization. Because of the lack of control and breach in the borderline for personal and professional life, an unclear, disjointed, and disconnected workplace communication is taking place. WhatsApp groups are thus hurting productivity more than these can help.
Reorganização da prática pedagógica do Caesp Professora Ivone no período de pandemia
Authors: Pieczkowski Tania Mara Zancanaro , Juwer Simone Spier , Lubenow Gessi Ines Rachor
Published: March 2023

O presente relato de experiência aborda a reorganização pedagógica do Caesp Professora Ivone – Apae de Pinhalzinho, SC durante o período de pandemia da Covid-19. O uso das tecnologias modificou a forma tradicional de ensinar, fez com que os professores reinventassem e ressignificassem a sua prática pedagógica, com o objetivo de assegurar o direito dos alunos à aprendizagem nesse período de isolamento. O texto resulta de relatos dos envolvidos no processo, dados da instituição e amparo teórico, com o intuito de evidenciar a experiência de uma instituição do oeste de Santa Catarina. Os resultados mostram que os objetivos foram alcançados com êxito para que essa nova reorganização da prática acontecesse. Esse processo envolveu professores, gestores, famílias e pessoas com deficiência.
Sociedad colombiana: cifras y tendencias
Authors: Castro Carvajal Beatriz
Published: March 2023

El libro recoge la mayoría de las ponencias presentadas en el X Coloquio Nacional de Sociología La sociedad colombiana, cifras y tendencias, organizado por el Departamento de Ciencias Sociales de la Facultad de Ciencias Sociales y Económicas de la Universidad del Valle en abril de 2008. El tema propuesto en el Coloquio fue el del examen de las cifras y datos que pueden servir para tener una idea más precisa de la sociedad colombiana, más allá del estereotipo ya internacionalizado que la relaciona con fenómenos recurrentes de pobreza, conflicto y violencia, centrándose en las debates que tiene que ver con las cifras y su producción y la que se relaciona con los usos políticos y sociales de los datos y cifras por parte de la sociedad de los poderes constituidos. En la primera parte del libro encontrarán dos artículos sobre el Brasil centrados en el análisis de las relaciones raciales, consideradas sobre todo a través de datos estadísticos escritos por un académico norteamericano y un académica brasilera. La segunda parte de la publicación comprende artículos que reflexionan sobre el papel del Departamento Administrativo Nacional de Estadística (DANE), la institución gubernamental que en Colombia tiene como función principal la producción de las grandes cifras estadísticas sobre la evolución social del país y la realización periódica los censos generales de población. En la tercera parte el lector encontrará artículos referidos al problema de la estratificación y la desigualdad social en Colombia, y en la última parte se incluyen resultados de investigación, con una fuerte carga estadística, sobre el tema de la violencia en Colombia. El libro incluye además un artículo solicitado para completar la presentación general que hace parte de uno de los temas centrales del X Coloquio de Sociología.expresión, sin comprender que la literatura dialoga con otras disciplinas y con otras culturas. Lectura, Imaginación y Memoria, que el Programa Editorial de la Universidad del Valle publica por primera vez al público hispanoamericano, recopila doce lúcidos ensayos donde el investigador canadiense Gilles Thérien reflexiona sobre las diferentes teorías literarias y propone un modelo de lectura literaria.
La educación superior en el centro del Valle del Cauca : Análisis y reflexiones
Authors: Sabogal Pinilla Jose Reinaldo , Rueda Rodríguez Héctor Fernando
Published: March 2023

La subregión centro del departamento del Valle del Cauca alberga un territorio de 7692 km2 con una población de 527.000 habitantes y un tejido empresarial, institucional y cultural que, aunado a las riquezas y atributos ambientales, representan uno de los principales polos de desarrollo del departa­ mento y del occidente colombiano, y en donde las ciudades de Tuluá y Buga han formado un nodo de articulación que ha permitido alcanzar altos niveles de competitividad y conectividad con el resto del país. Sin embargo, este desarrollo contrasta con las limitaciones que presenta la educación superior principalmente en los municipios más pequeños, lo cual conlleva a crear unas estrategias y compromisos desde las entidades territoriales y las organizaciones privadas, en pro de ampliar las posibilidades para que los jóvenes alcancen sus objetivos de formación.
DINAMIKA RASA TEMPAT (SENSE OF PLACE) PADA RUANG TERBUKA PUBLIK SEBAGAI WADAH SENI PERTUNJUKAN DI SURAKARTA
Authors: Imanto Yuwono , Gandarum Dedes Nur
Published: March 2023

Penelitian ini bertujuan mendeskrpsikan fluktuasi Rasa Tempat pada Taman Balekambang Surakarta sebagai wadah Seni Pertunjukan. Metoda penelitian yang digunakan adalah kualitatif dengan paradigma post postivisme melalui wawancara mendalam kepada 43 informan dari berbagai pemangku kepentingan, menggunakan informasi historis dan data primer mencakup setting fisik, aktivitas dan makna sebagai komponen pembentuk Rasa Tempat. Dari hasil penelitian ditemukan terjadi fluktuasi Rasa Tempat yang semakin menurun. Dari 13 Rasa Tempat yang ditemukan pada pada Taman Balekambang, Rasa Tempat untuk Seni Pertunjukan yang terdiri dari Rasa Infrastruktur dan Rasa Budaya hanya dirasakan oleh 28,38% pemangku kepentingan.Kata kunci: Rasa Tempat, Taman Balekambang, Seni Pertunjukan, Surakarta
PEMBUATAN WASTAFEL SENSOR OTOMATIS TERKONEKSI DENGAN PANEL SURYA GUNA MENUNJANG PROSES PEMBELAJARAN TATAP MUKA DI SMA MUHAMMADIYAH 5 JAKARTA
Authors: Lestari Endah , Kinasti RR. Mekar Ageng , Kustanrika Irma Wirantina , Sofyan Muhammad , Ahsan Muhammad , Pantouw John Paulus
Published: March 2023

Kegiatan PKM ini bertujuan untuk ikut serta dalam program Pemerintah pada proses pembelajaran tatap muka pada situasi new normal dengan membangun fasilitas penunjang protokol kesehatan salah satunya adalah wastafel dengan berbasis pada sensor otomatis untuk meminimalisir penyebaran virus Covid-19. Selain itu pemasangan instalasi panel surya untuk memanfaatkan energi panas yang berasal dari matahari untuk merubahnya menjadi energi listrik dan untuk mengatasi kebutuhan listrik PLN yang berlebihan yang akan mengakibatkan krisis listrik di kemudian hari. Metode yang dilakukan adalah dengan melakukan pembuatan wastafel bersensor otomatis yang terkoneksi dengan panel surya. Hasil dari kegiatan pembuatan wastafel/tempat cuci tangan berbasis sensor otomatis yang terkoneksi dengan sel surya/panel surya difokuskan pada tujuan dilaksanakannya kegiatan awal. Panel surya terpasang berkapasitas 50WP yang menghasilkan daya puncak sebesar 50 Watt. Panel surya berkapasitas 50WP yang menghasilkan daya puncak sebesar 50Watt. Tenaga surya 50Watt Polycrystalline mempunyai dimensi panel 540x670x30mm Dinding bata dengan dimensi panjang 5 meter, lebar 1,5meter dan tinggi 1,2meter dilengkapi dengan wastafel yang terpasang berjumlah 3 (tiga) buah dan berdimensi 305x345x125mm dengan kran sensor InfraRed dengan adaptor 6 VDC dengan pressure 0.05-0.6MPa dengan power 0.5W dan dimensi 12x5.5x20cm. Kegiatan pembuatan tempat cuci tangan berbasis sersor otomatis telah selesai dilaksanakan pada 25 Agustus 2022 dan mendapatkan respon yang baik oleh Mitra di lingkungan SMA Muhammadiyah 5 Tebet dan berlangsung sesuai dengan perencanaan. Dapat disimpulkan bahwa edukasi dan pembelajaran kepada masyarakat melalui kegiatan ini mengenai pemanfaatan energi matahari melalui penggunaan panel surya/sel surya untuk melepaskan ketergantungan terhadap listrik yang berasal dari batubara.
MENGGALI POTENSI DIRI DAN MOTIVASI INTRINSIK UNTUK MEMBENTUK MINAT BERWIRAUSAHA
Authors: Amran Ellyana , Syofyan Syofriza , Tanuwijaya Justine , Zahra Parinduri Aina
Published: March 2023

Peran wirausaha dalam perekonomian merupakan penggerak ekonomi yang penting dengan menumbuhkan jiwa wirausaha, yang dapat dipercaya sebagai solusi keterbatasan kesempatan kerja dan pengentasan kemiskinan. Menggali potensi diri dan motivasi intrinsk menjadi perhatian santri, karena sudah saatnya santri menentukan keberhasilannya sebagai  pendakwah yang mempunyai kemampuan berwirausaha. Metode yang digunakan adalah metode partsipatif, yang dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa secara umum peserta memiliki minat berwirausaha yang cukup tinggi, karena sudah dibentuk melalui ketrampilan, pengalaman serta budaya kewirauashaan dalam kegiatan di pondok pesantren. Akan tetapi masih belum optimal dalam menggali potensi diri serta pemahaman terkait pengetahuan kewirausahaan yang masih rendah.
Dampak Sosialisasi Pengolahan Limbah Cangkang Kelapa Sawit Sebagai Bahan Bakar Alternatif di Kelurahan Sidomukti, Kisaran Barat
Authors: Dalimunthe Yusraida Khairani , Satiawati Listiana , Wijayanti Puri , Wijaya Budi
Published: March 2023

Telah terlaksana Pengabdian Kepada Masyarakat (PKM) dengan tema sosialisasi limbah dari cangkang kelapa sawit yang dijadikan sebagai bahan bakar alternatif di Kelurahan Sidomukti, Kisaran Barat. Adapun tujuan dilakukannya kegiatan PKM ini yakni agar pengetahuan dari warga masyarakat di Kelurahan Sidomukti mengenai energi terbarukan salah satunya yakni biomass dari limbah cangkang kelapa sawit menjadi meningkat. Kegiatan PKM ini sendiri terlaksana pada tanggal 15 Januari 2022 yang bertempat di kediaman ketua pelaksana dan diikuti oleh warga setempat. Penyebaran angket pra sosialisasi dilakukan di awal dimana guna dari angket ini yakni untuk melihat bagaimana tingkat pengetahuan warga terkait energi terbarukan sebelum sosialisasi dilaksanakan. Selanjutnya dilaksanakan pemaparan kepada warga mengenai apa itu energi terbarukan, briket serta cara pembuatannya dari limbah cangkang kelapa sawit, kegunaannya hingga nilai ekonominya melalui presentasi dan juga video. Diakhir kegiatan dilakukan  kembali pemberian angket guna mengevaluasi sejauh mana peningkatan pengetahuan warga setelah diadakannya sosialisasi. Dari hasil penelitian didapatkan bahwa 100% masyarakat merasakan manfaat dari peningkatan pengetahuan mereka terkait briket dari limbah cangkang kelapa sawit dan 20 dari 29 responden yang menyatakan keinginannya untuk menerapkan briket ini sebagai pengganti bahan bakar rumah tangga atau bahan bakar di industri makanan dan industri manufaktur lainnya ketika mereka memiliki bisnis terkait di masa depan.
SOSIALISASI KUALITAS AIR DAN PENCEMARAN LINGKUNGAN DI DESA LEUWIJAMBE SENTUL KABUPATEN BOGOR
Authors: Hafiz Surya Darma , Jambak Moehammad Ali , Herdiansyah Firman , Satiawati Listiana
Published: March 2023

Air merupakan sumber kehidupan untuk mahluk hidup. Jika tidak ada air maka tidak akan bisa kita hidup dengan baik. Acara PkM ini dilaksanakan di Desa Leuwijambe, Kadumanggu Sentul Kabupaten Bogor. Di ambil 4 sampel air untuk diuji kualitas nya di laboratorium air di Jakarta. Demi meningkatkan kesadaran akan penjagaan lingkungan sekitar sehingga air mempunyai kualitas yang baik merupakan tujuan utama acara sosialisasi ini dilakukan. Berdasarkan hasil dari laboratorium air, kualitas air di desa ini cenderung berkualitas rendah dan tidak dapat untuk di konsumsi dalam jangka waktu yang lama. Karena dapat menimbulkan berbagai macam penyakit hingga berujung ke kematian. Maka dari itu, masyarakat di himbau untuk menjaga kebersihan di sekitar tempat tinggalnya dan juga menjaga agar kualitas air menjadi lebih baik
SOSIALISASI JARINGAN GAS PERKOTAAN BAGI MASYARAKAT
Authors: Ristawati Arinda , Prima Andry , Yulia Prayang Sunny , Kurniawati Riskaviana , Puspitosari Meldinar Riska , Fattahanisa Aqlyna , Wijayanti Puri , Aryanto Reza
Published: March 2023

Sosialisasi Gas Perkotaan merupakan PKM yang memiliki tujuan agar masyarakat  dapat Memahami tentang pertumbuhan pada sektor distribusi gas kota di Indonesia dan Memberikan Informasi kepada masyarakat tentang Sumber Energi yang Ekonomis untuk Menggantikan LPG. Jaringan gas untuk rumah tangga yaitu dialirkannya gas melalui jaringan – jaringan pipa yang terpasang sehingga dapat didistribusikan ke rumah tangga. Masih terbatasnya ketersediaan jargas rumah tangga di DKI Jakarta, yang membuat tema sosialisasi ini diangkat,  Metode yang dilakukan yaitu memberikan sosialisasi mengenai jaringan gas perkotaan yang dikembangkan pemerintah untuk keperluan gas rumah tangga, sosialisasi di lakukan melalui online dengan fasilitas zoom dan Sebagian lainnya secara ofline di masyarakat dengan tetap mengenakan prokes yang ada. Hasil Kegiatan PKM ini masyarakat mampu mengenal dan memahami keberadaan jargas yang pengembangan infrastrukturnya sedang diperluas oleh pemerintah melalui PT PGN Tbk. Dalam sosialisasi juga dibahas mengenai manfaat,  satunya Penyerapan Tenaga Kerja,  Mendukung Pertumbuhan Ekonomi Mengurangi Impor LPG Mendukung Pertumbuhan Ekonomi Mengurangi Impor LPG. Keunggulan yang menarik dari penggunaan Jargas yaitu penyaluran gas menggunakan pipa sehingga dapat optimal dari sisi ruang, pengukuran yang akurat dan system pembayaran pasca bayar, pasokan gas terjaga tanpa risiko kehabisan gas, dan memiliki fitur keamanan yang lebih terjamin. PKM ini membuat masyarakat mengetahui secara jelas alur dalam program pengembangan jargas.
EKSPLORASI DILEMA INDEPENDENSI: STUDI FENOMENOLOGI AUDITOR INTERNAL PERGURUAN TINGGI
Authors: Afrizal Faris , Handayani Wuri
Published: March 2023

This study aims to explore the perception of independence among internal auditors, describe the auditor's experience with independence dilemmas, and how auditors deal with these dilemmas. This research adopts a phenomenological study to reveal the experience of internal auditors when encountering independence dilemmas. This study conducted interviews with four internal auditors in the one of prominent higher education institutions in Indonesia. The result of this study demonstrates that internal auditors experience role conflicts that arise from an independence dilemma felt by internal auditors. Consequently, the internal auditor attempts to manage the role conflict by adopting coping tactics that can minimize the occurrence of role conflict. The role theory and coping strategies are employed to understand how internal auditors experience a role conflict and how the auditor handles such conflict.
DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS
Authors: Tambunan Sari Bulan , Sari Warsani Purnama , Dolok Saribu Alfriado Leonard Noprian Dolok Saribu , Prayudi Ahmad , Rosalina Dhian , Yusnaini Yusnaini
Published: March 2023

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
Preparation and Characterization of Natural Zeolite Minerals to Reduce Free Fatty Acid Levels in Used Cooking Oil
Authors: Fadliah Fadliah , Kurniawati Riskaviana , Pratiwi Reno , Fattahanisa Aqlyna , Dahani Wiwik , Patian Syamidi , Budhya Emmy Fatmi
Published: March 2023

Zeolite as a catalyst can increase its activity by carrying out physical and chemical activation processes. Physical activation can be activated by reducing the size of the zeolite through grinding and sieving methods, from the physical activation process it can increase the surface area of the zeolite. In this study, zeolite was chemically activated by acid activation method by immersing natural zeolite with HCl and HF. The oxide compound in the activated zeolite was characterized using XRF. The activated zeolite was used to reduce the free fatty acid levels with variations in the addition of 7 to 10 grams of zeolite. The content of free fatty acids is then compared with the quality requirements of cooking oil according to SNI 01-3741-2013. The results of the research conducted showed that there were differences in the content of oxide compounds in zeolite before and before activation with differences in SiO2 content, namely 69.4% before activation and an increase of 82.1% after activation. The results of the state test including physical properties, odor, and taste tests of used cooking oil that have been purified indicate that used cooking oil that has been purified meets the quality requirements of cooking oil based on SNI 01-3741-2013. Used cooking oil that has been purified has a normal taste, does not smell. rancid and yellow. The content of free fatty acids meets the requirements of SNI 01-3741-2013 for all variations of the addition of zeolite with the highest decreasing value obtained at the addition of 10 g of zeolite with a free fatty acid content value of 0.22%.
Hydraulic Evaluation on 17 ½ inch Hole in Directional Well Y-1, Field Y Using BHHP Method
Authors: Wastu Apriandi Rizkina Rangga , Young Henry David , Zabidi Lilik , Prakoso Suryo
Published: March 2023

The evaluation of hydraulics carried out in a trajectory namely 17 ½ inches provides an overview of the hydraulic problems that occur with less-than-optimal pressure in the bit because it is less than the minimum percentage value that should be. which is less than 50%. it is affected by factors such as flow rate. mud weight. the rheology of the mud used and pressure loss both in the surface and sub-surface such as bit. pipe and annulus. So, optimization with the BHHP (Bit Hydraulic Horse Power) method becomes the next step to be taken in order for the drilling operation can perform better. It has been found from the optimization results that the CTR (Cutting Transport Ratio) method is a cutting analysis method that demonstrates the correct performance of the cutting transport process if the minimum percentage of 50% or higher is met. In addition, this method also takes the angle of inclination of a directional well Y-1 into one of the considerations. On the first trajectory. 17 ½ inch hole (1338.58 – 3166.01 ft) the pressure in the bit increased from around 22.83% to 31.14% at the initial condition to 56.20% until 56.59% with cutting transport results after being optimized up to 99%. The use of the BHHP (Bit Hydraulic Horse Power) method to optimize drilling hydraulics in the directional well is said to be successful because it produces an optimization value that is greater than the minimum standard which is 50%. Furthermore, the CTR (Cutting Transport Ratio) method to analyze the transport of cuttings to the surface has been running well showing the results that the cuttings have been successfully transported to the surface. Therefore, this method can be said to be successful with the acquisition of a value percentage above 50%.
FINANCIAL DISTRESS TERHADAP PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DI MASA PANDEMI COVID-19
Authors: Mellennia Dewi Ayu , Khomsiyah
Published: March 2023

The purposes of this investigation is to examines the results of financial distress to earnings management practices, good corporate governance to earnings management practices, with good corporate governance as a moderating variable of influence financial distress to earnings management practices. This research uses a 33 samples of companies listed on the and including the CG score in their annual reports during 2019 to 2021. Purposive sampling method is the technique used in data collection. The method used in this study is a quantitative method, while the analytical tool uses E-views 12. The results of this research indicates that financial distress has a positive effects significant on earnings management practices, good corporate governance has not a negative effects on earnings management practices, while the implementation of corporate governance does weaken the influence of financial distress on earnings management. The implications of this research results for investors to provide information about the condition of the company's financial health so that it can assist in making the right decisions regarding the investment to be made to obtain maximum profits.
APPLICATION OF THE ECODRAINAGE SYSTEM IN BINTANG ALAM HOUSING, KARAWANG REGENCY
Authors: Sari Nike Murni Ananda , Andajani Sih , Hidayat Dina Paramitha Anggraeni
Published: March 2023

Bintang Alam is housing area in Karawang regency which often occurs flood. Bintang Alam housing has a land area of 147,33 ha and located on the edge of the Citarum River downstream section. Therefore, it is necessary to have a good implementation and planning for the drainage system in Bintang Alam housing. The research aimed to find an effective way to prevent and solve floods in Bintang Alam. There are 2 scenarios that applied to the drainage planning at the Bintang Alam estate. Scenario 1, direct runoff from housing area is going directly to channel then the outlet point and for scenario 2, most of the flow entered to the soil through the infiltration wells then some of its flow into retention ponds. With the application of the two ecodrains, it is proven that they are able to reduce the planned flood discharge in the area with infiltration wells to reduce flood discharge by 25,96% and retention ponds to reduce flood discharge by 33,91%.
Keywords: Citarum River, Drainage Channels, Karawang, Ecodrainage
ANALISIS PERBANDINGAN INDEKS HARGA SAHAM GABUNGAN PADA BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19
Authors: Aminda Renea Shinta , Susilo Nugroho  , Raden Muhammad Jiddan Aziz  , Raden Hurryaturohman  , Jani subakti
Published: March 2023

The capital market is one of the long-term financial instrument trading platforms in a country in carrying out its function, which is to attract investors to invest. The growth of the Indonesian capital market is expected to continue to be positive and sustainable with transparent information. The development of information regarding the COVID-19 pandemic which first appeared in China had an impact on its economic sector. The corona virus has spread throughout the world including Indonesia, the emergence of cases of transmission and the number of victims that continues to increase has an impact on weakening people's purchasing power. This study used the Paired Sample T-test and Normality method with SPSS 23. The period used was monthly, starting from May 2018 to October 2020 before and after the pandemic case occurred. The first data analysis used was the normality test with the Shapiro-Wilk test approach. Based on the results of the research and discussion conducted, it can be seen that there is a significant difference from the value of the Indonesian Composite Stock Price Index for the last 15 months which shows positive and significant results where the hypothesis test accepts the hypothesis Ha and rejects H0. These results are in line with research conducted by previous researchers before and after the COVID-19 pandemic.
ANALISIS TAX EFFORT DAERAH DI INDONESIA
Authors: Aida Ade , Dini Hariyanti  , Sumiyarti
Published: March 2023

This study was conducted to analyze the effect of central government transfers on regional taxation efforts covering districts/cities in Indonesia in the 2015-2019 range after the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Levie/ Pajak Daerah dan Retribusi Daerah (UU PDRD). This study uses a quantitative analysis approach, with an econometric model of panel data regression (unbalanced panel. The data used is in a span of 5 years, starting from 2015 to 2019 in regencies/cities in Indonesia except for cities in DKI Jakarta Province. The dependent variable used is Tax Effort is used, while the variables used in this study include General Allocation Fund/ Dana Alokasi Umum (DAU), Special Allocation Fund/ Dana Alokasi Khusus (DAK), Revenue Sharing Fund/ Dana Bagi Hasil (DBH), Population, Poor Population, and Administrative Status. Based on the results of panel data processing using regression analysis techniques, it shows that the central government transfer funds allocated to the regions through the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a negative effect on tax effort, while the Revenue Sharing Fund (DBH) has a negative effect on tax effort. positive on regional tax effort. In addition, the results of the study also showed that the population had a negative effect on the tax effort, the number of poor people had a positive effect on the tax effort and administrative status which indicated whether the area was included in the status of a city or district area did not affect the regional tax effort. With the research results obtained, it can provide an overview of the behavior of local governments in responding to the mechanism of fiscal decentralization, especially with the many types and amounts of transfer funds to the regions, coupled with the transfer of authority to manage Rural and Urban Land and Building Taxes/ Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) and Land Rights Acquisition Fees and Buildings/ Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) become part of the district/city local government.
KOMPARASI DETERMINAN BELANJA PEMERINTAH ANTARA DAERAH PEMEKARAN DAN TIDAK DI PULAU SUMATERA, INDONESIA
Authors: Rambe Roosemarina Anggraini
Published: March 2023

This study aims to examine the role of previous year’s tax, revenue sharing, GRDP, population, and the dummy of district status toward the local government spending in Sumatra. Tuliskan jenis/disain peneltian yang digunakan, variable yang digunakan serta struktur data yang digunakan. The study is explanatory research. The study applies the data panel regression technique. Data used is panel data of districts/cities in Sumatra from 2008 to 2019. Results show that the role of the previous year's tax, GRDP, population toward the local government spending significantly affects the local government spending of splitting and non-splitting regions. For a dummy of district status, district's government spendings are higher than those of cities’s government spendings. For splitting regions, the previous year’s tax has the strongest impact on local government spending, followed by the dummy variable of district status. Revenue sharing does not influence local government spending. For non-splitting regions, the dummy variable of district status has the biggest impact on local government spending, followed by the previous year’s tax. Revenue sharing positively influences local government spending. The study recommends that local governments encourage the growth of the business sector and manage tax revenue by implementing intensive taxation.
HUBUNGAN INDEKS MASSA TUBUH DENGAN KADAR HBA1C PADA PENDERITA DIABETES MELITUS TIPE-2
Authors: Adriani Donna , Hurin Salsabila , Amani Patwa
Published: March 2023

BACKGROUND

Diabetes mellitus (DM) is a state of increased sugar levels in the blood vessels. DM can interfere with organ function and cause death. One of the criteria for diagnosing DM based on ADA is HbA1c. In 2019, 463 million people with DM aged 20 to 79 years worldwide. DM sufferers are estimated to increase every year due to risk factors: race, age, gender, lack of physical activity, unhealthy and unbalanced diet, overweight or obesity. Overweight or obesity is detected by calculating the Body Mass Index. The purpose of this study was to determine the relationship between body mass index and HbA1c levels in patients with type-2 diabetes mellitus.

 

METHODS

Observational analytic study with cross-sectional design. The total sample is 90 respondents obtained from medical record data at RSUD dr. Soekardjo Tasikmalaya City in type-2 DM patients. Data analysis was performed using Fisher's exact test on the SPSS version 25 program.

 

RESULTS

Characteristics of respondents who are >45 years old (82.2%) and female (71.1%). There was no significant relationship between age and HbA1c (p-value = 0.633). There was no significant relationship between BMI and HbA1c (p-value = 0.011).

 

CONCLUSIONS

In this study, there was no significant relationship between body mass index and HbA1c levels in patients with type-2 diabetes mellitus. BMI should be considered when using the HbA1c assay to diagnose and manage type-2 diabetes.
PERAN KADAR HEMOGLOBIN PADA KEBUGARAN JASMANI REMAJA
Authors: Adriani Donna , Fadilah Tersanova
Published: March 2023

Physical fitness becomes a problem in Indonesia because it is categorized in the poor category, especially for adolescents aged 10-19 years. Adolescents are expected to have good physical fitness as they are about to enter productive age. Physical fitness is defined as the ability of a person to perform daily physical tasks optimally, even doing several additional physical activities without causing significant fatigue. Factors that affect a person's physical fitness consist of internal and external factors. Internal factors refer those that have settled from within the body such as genetics, age, and gender. Meanwhile, external factors include physical activity, nutritional status, health status, adequate rest, smoking habit, and haemoglobin levels. Haemoglobin is a protein complex consisting of haeme and globin, rich in iron, and whose function is to carry oxygen from the lungs to body tissues or throughout the body. Anaemia define when the haemoglobin levels in a person's blood is lower than normal. Anaemia is a problem in various communities all over the world, especially in developing countries such as Indonesia. According to the Ministry of Health of Indonesia in 2013, the prevalence rate of anaemia in all age groups was 21.70%. Symptoms of low haemoglobin levels are weakness, fatigue, poor work productivity, and difficulty in concentrating. This mechanism is caused by decreased oxygen uptake and reduced oxygen capacity to be transported to body tissues, affecting physical fitness. This literature review discusses the role of haemoglobin levels in physical fitness, in order to improve physical fitness.