bluuebunny/crossref_metadata_2025 huggingface dataset:
Türk Sinemasında Muhasebe Mesleğinin Sunumu
Authors: GÜMÜŞ Arif , ÖZKAN Özge
Published: December 2022

Sanat, insanların duygularını etkilemeye yönelik yapılan çalışmaların tamamını kapsamaktadır. Müzik, edebiyat, resim, heykel gibi sinema da bir sanat dalıdır. Sinema, sanat dallarının içerisine sanayi devrimi ile girmiştir. Popüler kültürün en görünür unsurlarından olan sinema, toplumsal değerleri yansıtırken, işlediği döneme ait sosyal, siyasal, ekonomik ve kültürel koşulları sinemaya aktarır. Senarist, yapımcı ve yönetmenin bakış açısını kurgusal olarak yansıtan sinema, izleyicinin kendisini filmle özdeşleştirmesini, işlenen konuyu gerçek hayatmış gibi algılamasını sağlayan güçlü bir eserdir. Türk sinemasında farklı meslek grupları bazen iyi bazen de kötü özellikleri ile sunulmuştur.

Bu çalışmada muhasebe mesleğinin Türk sinemasındaki sunumu araştırılmıştır. Çalışmada on beş film belirlenmiş ve iki araştırmacı tarafından bu filmler ayrı ayrı izlenmiştir. Araştırmacılar filmlerde beş etik davranış: doğruluk ve dürüstlük, tarafsızlık, mesleki yeterlilik, gizlilik, mesleki davranış; on kişilik özelliği: dışa dönük, içe dönük, eleştirel, sempatik, disiplinli, dağınık, endişeli, sakin, yenilikçi, geleneksel kişilik özelliklerini araştırmıştır. Elde edilen bilgiler iki araştırmacı tarafından karşılaştırılarak değerlendirilmiştir. Muhasebeciler; genel olarak dışa dönük, eleştirel, doğruluk ve mesleki yeterliliğe sahiptir; bazen doğruluk ve dürüstlükten ayrılmazken bazen de muhasebecilerin bu davranışları göz ardı edebildikleri gözlemlenmiştir.
Fuzzy Sugeno Method for Opinion Classification Regarding Policy of PPKM and Covid-19 Vaccination
Authors: Wahyuni Djihan , Sumarminingsih Eni , Astutik Suci
Published: December 2022

The Indonesian government has implemented various interventions to overcome the impact of the Covid-19 pandemic, including those written in Minister of Home Affairs Instructions on PPKM (Community Activities Restrictions Enforcement) and Covid-19 vaccination policies. This policy are not at least reaping the pros and cons, so it is necessary to monitor public opinion to be able to provide solutions or become an evaluation of future policies. The aim of this study is to determine the polarity of public opinion regarding PPKM and Covid-19 vaccinations policies on Twitter, as well as to determine the implementation of FIS Sugeno in classifying textual data. There are several stages carried out, i.e. data collection, data pre-processing, data labeling, data weighting, identification of membership functions, determination of fuzzy sets, formation of a classification system, and evaluation of classification results. In this study, the performance of FIS Sugeno in classifying tweets was quite good with an average accuracy of 89.13%. Meanwhile, public opinion regarding the PPKM and Covid-19 vaccination policies tends to be balanced with 36.92% of tweets classified as a positive sentiments, 22.85% being negative sentiments, and another 40.23% belonging to neutral sentiments.
Using Adobe Animate CC Software in Designing Interactive Multimedia Based on Cognitive Conflict in Straight Motion
Authors: Aini Shofiah , Mufit Fatni
Published: December 2022

The understanding of student concepts found in the field in straight motion materials is still relatively low and the unavailability of teaching materials or multimedia can increase students' understanding of concepts. One solution to be able to solve this problem is to design interactive multimedia based on cognitive conflicts. This study aims to design interactive multimedia based on cognitive conflicts on valid straight-motion materials. Interactive Multimedia based on cognitive conflicts as teaching material to improve understanding of student concepts based on assessments from experts. This research uses a development research method (Design Research) with a group development model. However, the research carried out is limited to the Development or Prototyping phase stage of the expert review section. The object of this study is interactive multimedia based on cognitive conflicts. The data collection instruments in this study are educator questionnaires, journal analysis sheets, and validity test sheets. The data were analyzed using the Percentage technique and the V-Aiken formula. The results of the study obtained interactive multimedia design using Adobe Animate CC software which can be used on student smartphones. This interactive multimedia is compiled based on syntactic cognitive conflict-based learning models. The validity of the product obtained from the assessment of experts obtained the average value of the product, which was 0.81 with a valid category. Interactive multimedia is proven to be valid in terms of material substance, learning design, visual communication display, and use of software
Dual-Polarized PCF-SPR Sensor for Alcohol Detection at Low Temperature
Authors: Azhar Azhar , Ramadhan Khaikal , Irawan Dedi
Published: December 2022

We have observed a numerical simulation of the PCF-SPR sensor detecting alcohol concentration at low temperatures. The investigation was carried out using the finite element method on the PCF-SPR geometric structure. We use a simple geometry structure of the sensor by using fused silica and gold as the sensor’s core and plasmonic material. Observations were made in the alcohol concentration range of 15%, 40%, 60%, and 70%. In the literature, we find the refractive index of each alcohol concentration and input its value into the proposed sensor. The proposed sensor shows that the sensor has a sensitivity in detecting alcohol concentrations at low temperatures of 91 nm/%. In the end, we obtained the optimal sensor components and the sensor can detect the alcohol concentration at low temperatures
Developing MOFI on Transverse Wave to Explore Students’ Misconceptions Today: Utilizing Rasch Model Analysis
Authors: Mufida Shobrina Nurul , Kaniawati Ida , Samsudin Achmad , Suhendi Endi
Published: December 2022

This research aimed to describe the diagnostic instrument validity from Multi-representation of Four-tier Instrument on Transverse Wave (MOFI-OTW), which is useful in exploring the misconceptions. The ADDIE (Analyzing, Designing, Developing, Implementing, and Evaluating) model has already been utilized as the research method. In the developing stage, item construction is in the form of multi-representation (statements, pictures, graphs, tables, and mathematical symbols). The sample consisted of 81 high school students aged 16-18 years (23 males called “Cung” and 58 females called “Nduk”) in East Java. Data validity, instrument reliability, and distribution of students' conceptions have been analyzed using the Rasch Model with MINISTEP 4.7.0.0 software. Validity based on item dimensionality is valid. The reliability based on Cronbach Alpha (α) is good category, the value of item reliability is very good category, and person reliability is moderat category. Students’ conceptions are categorized as Sound Understanding (SU), Partial Understanding Positive (PUP), Partial Understanding Negative (PUN), No Understanding (NU), Misconception (MC), and No Coding (NC). The largest conception category is MC. Misconceptions are still found in the sub-concept of transverse wave in various representations. In conclusion, MOFI-OTW can be developed through the ADDIE model by utilizing the Rasch analysis and used to explore students' conceptions and misconceptions.
Diagnostic accuracy of triphasic CT scan abdomen in the diagnosis of distal esophageal varices taking endoscopic findings as gold standard.
Authors: Hira Ashfaq Butt  , Rukhsana Nasim  , Khalid Javed  , Fareeha Shahid  , Aamenah Malik  , Huda Fazli  , Islah Ud Din  , Muhammad Ahsan
Published: December 2022

Objective: To determine the diagnostic accuracy of multidetector computed tomography in detection of esophageal varices in patients with hrpatic cirrhosis. Study Design: Cross Sectional study. Setting: Department of Diagnostic Radiology, Kot Khawaja Saeed Teaching Hospital, Lahore. Period: January, 2021 to July, 2021. Material & Methods: Two hundred seventy five patients diagnosed with liver cirrhosis were included in our study. Multidetector CT of the abdomen was performed using multislice CT and the findings were recorded. The cases underwent endoscopy within the subsequent 8 weeks. The results of MDCT were compared with endoscopy findings, which were taken as gold standard. Results: We found 190 true-positives, 80 true-negatives, 03 false-negatives, and 02 false-positive results. MDCT demonstrated a sensitivity of 98.4%, a specificity of 97.6%, PPV of 99.0%, NPV of 96.4%, and an accuracy of 98.1%. Extra-esophageal findings on MDCT included other porto-systemic collaterals and hepatocellular carcinoma. Conclusion: MDCT is an effective modality for diagnosis of esophageal varices and can be used as a screening test for varices. CT also permits evaluation of extra-luminal pathology that impacts management.
White blood count and inflammatory markers in the patients with COVID-19 infection and severity of illness.
Authors: Namra Mahmood  , Zahra Riaz  , Hira Tariq  , Fatima Altaf  , Arooj Sattar  , Sadia Ijaz  , Asma Saadia
Published: December 2022

Objective: To assess whether hematological and inflammatory parameters can be useful in assessing severity of disease and predict mortality in patients with COVID-19. Study Design: Cross Sectional Comparative Retrospective. Setting: COVID ward and ICU, Central Park Teaching Hospital Lahore. Period: 23rd April 2021 to 23rd June 2021. Material & Methods: The study population was selected by convenient sampling and all patients admitted to the COVID ward and ICU during this time span of two months with positive COVID PCR were included in the study. Results: Among the study population 29(58%) were males while 21(42%) were females with male to female ratio of 1.38:1 and the difference was not found to be statistically significant. The mean age of the patients was 65.2±08 years. The complete blood parameters white blood count, absolute neutrophil count, lymphocyte count and neutrophil lymphocyte ratio were compared between groups and it was found that white blood count, absolute neutrophil count and neutrophil lymphocyte ratio was significantly different between different groups. Inflammatory markers like IL-6, ferritin, C-reative protein and d-dimers were also assessed in different severity groups and all were found to be significantly high in severe/critical group. Conclusion: it is concluded that simple inexpensive parameters like White blood count, neutrophil lymphocyte ratio and neutrophil count can be used to evaluate the severity of disease and to predict those patients who are at increased risk of mortality. In the similar way inflammatory markers like C-reactive protein, D-dimers, IL-6 and ferritin can be used to group the disease severity and also to monitor the disease.
Projeções e cenários para o Distrito Federal
Authors: Federal Companhia de Planejamento do Distrito
Published: December 2022

A Codeplan, em um esforço que envolveu as suas áreas finalísticas e seus técnicos, traçou os cenários e projeções para os próximos anos, com a expectativa de contribuir para pensar Brasília e auxiliar no planejamento da intervenção estatal, visando o futuro de nossa cidade.
Aeromagnetic Interpretation of Basement Structures and Geometry in Parts of the Middle Benue Trough, North Central, Nigeria
Authors: Olatubosun Esho Oluwaseyi , Wasiu Osisanya Olajuwon , Abel Ibitoye Taiwo , Zephaniah Ajibade Femi , Fagbemigun Tokunbo Sanmi
Published: December 2022

The research of an analysis of aeromagnetic data collected in the middle Benue Trough in north-central Nigeria is presented. A detailed analysis of basement structures is conducted in order to identify regions with high hydrocarbon potential that is different from those discovered by earlier researchers. Aeromagnetic data were filtered by using the Butterworth and Gaussian filters, transformed by engaging the reduction to the equator technique, and subsequently enhanced. To estimate magnetic basement depths at various places throughout the basin, the Euler deconvolution depth weighting approach was used. Eleven (11) sub-basins with depths ranging from –2000 m to –8000 m were also identified by Euler's findings. The sub-basins trend in the NE-SW direction while the average sediment thickness is found to be more than 3 km. The extracted structural features indicate areas like Kadi Blam and Kado areas in the southeastern part and Ogoja and Obudu in the southern part of the study area as regions with high structural densities. These areas coincide with the areas delineated as the sub-basins. The cross-sections generated reveal depressions caused by the action of some tectonic activities in the area. This study identified undulating basement topography believed to be due to tectonic activities as well as five areas that are possible targets for hydrocarbon exploration.
Breast cancer and prevention perspectives: A public health challenge, Buea regional hospital, Cameroon
Authors: Andrew Tassang  , R. Michael Brady  , Celestina Neh Fru  , Tosin Yinka  , Tassang Thierry  , Ibrahim H. Musa  , Angwi Enow Tassang  , Frederick Nchang Cho  , Folefack Laura  , Ewane Theophile Pale  , Ngum Fru Paulette  , Lukman O. Afolabi
Published: December 2022

With 2.100.000 cases annually, breast cancer (BC) is the most common gynecological cancer globally; 627.000 of those cases result in death yearly. In the next 20 years, it is anticipated that there will be 14.000.000 cases annually and 8.200.000 fatalities. There are numerous histological subtypes of BC. The various cancers include invasive ductal carcinoma, papilloma, medullary carcinoma, phyllode tumors, ductal carcinoma in situ, lobular carcinoma in situ, and Paget disease. BC is a huge public health concern because of the steadily rising cases in our low-resource environments, thus raising the stakes to develop effective screening and early detection programs to reduce morbidity and mortality. Breast ultrasonography and clinical examination appear to hold promise for screening campaigns. Methodology: On the one hand, a descriptive retrospective analysis was conducted based on the pathology laboratory registry of the regional hospital in Buea, Cameroon. The time frame was from March 4, 2016, through May 25, 2019. On the other hand, we appreciate the rising number of women who attended BC screening programs from 2020 to 2022. BC was screened via clinical breast examination and breast ultrasonography before biopsy for confirmation. Results: In terms of frequency, the following precancerous lesions and cancers were recorded: invasive breast carcinoma, carcinoma in situ, papilloma, inflammatory carcinoma, phyllode tumours, and angiosarcoma. Their respective percentages were; 74.84, 14, 47, 6.92, 1.89, 1.57, and 0.32. The number of women who came for BC screening increased steadily from 123 in 2020 to 266 in 2021 and 552 in 2022. All with positive biopsy results first underwent a clinical examination. In the presence of any suspicious signs, an ultrasound investigation was ordered. A biopsy was requested in case of any image suspicious of BC. Response to the cancer screening campaigns in Buea has increased markedly since the project's initiation. Conclusion: Breast cancer is a heterogeneous malignancy made of various histological types. Our study identified the following pathologies in order of frequency: invasive breast carcinoma, ductal carcinoma in situ, papilloma, inflammatory carcinoma, phyllode tumours, and angiosarcoma. As awareness grows as years go by, there is a huge public health challenge. For mass screening, Clinical examination of the breasts and breast ultrasound seems to be the way forward in prevention, as recommended by many clinical trials and WHO. Objectives: The study aimed to determine the frequency of various types of breast cancer and find a good grassroots approach to BC screening in low-resource settings like ours.
Authentic leadership versus servant leadership, movement to salvage young people in Nigeria in the era of crisis: #End SARS protests & COVID-19 pandemic
Authors: Michael Nnaemeka Ajemba
Published: December 2022

Background: Leadership is necessary in groups, organizations, and nations to influence, guide, lead or direct persons, individuals, teams, or entire nations. It is both an area of research and a practical skill and it is very important especially in this era of crisis such as the Covid-19 pandemic, economic crisis around the world and ENDSARS protests in Nigeria. Objective: This article evaluated the authentic and servant leadership styles, compared, and contrasted them, reviewed how leadership is practiced in Nigeria, looked at the movement to salvage the young people of Nigeria, the #ENDSARS protests and what leadership style Nigeria should focus on for the future to deal with these challenges. This paper examined the above listed and gave recommendations on how leadership should be practiced in Nigeria going forward as well as the necessary environment and skill needed to teach servant and authentic leadership. Conclusions: Transformational leadership style that has features of servant leadership and is ethical is needed in the wider corridors of power in Nigeria to transform the country’s fortunes. It is important that countries and organizations conduct more sensitization and training on the right leadership styles that can be used in crisis and groom leaders that can manage crisis with the most effective style and method.
Effect of recycling digestate filtrate for cow dung dilution on biogas production
Authors: TIZE KODA Joël  , INOUSS MAMATE Abakaka  , WAMBISSOU Tchombi  , NGAKOU Albert
Published: December 2022

Biogas production in the Sahelian zone faces the problem of water shortage. This is one of the biggest obstacles encountered by projects to substitute firewood by biogas in this areas. The study aims to improve the accessibility of households to biogas in water shortage conditions by recycling the filtrate of the digestate into a new dilution of the substrate for biogas production. Thus, the Cow Dung (CD) digestate from the biogas unit was filtered. Filter with sand and cotton and filter with sand, biochar, and cotton were made. The filtrate obtained was used to make five treatments with CD to feed mini biodigesters (1st generation) of 1 liter each. After a HRT of 30 days, the digestate from the 1st generation was again filtered and reused to dilute five treatment (2nd generation). The biogas production and pH of each treatment repeated three times were evaluated. The results show that the dilution of CD with the filtrate from the 1st generation significantly improves the production of biogas by 47% compared to that of dung diluted with ordinary water. In the 2nd generation, dilution with OW provided the highest production which is 7% more than that obtained from the filtrates without biochar. As the pH is concerned, it varies between 6 and 7.5 when filtrates are used. It was more acidic when OW has been used. It appears that, the same quantity of water can be used three times for substrate dilution. This leads to less water demand for biogas unit running
Quantifying Interfacial Interactions Between Minerals and Reservoir/Fracturing Fluids
Authors:   The University of Texas at Austin, Silveira de Araujo Isa , Heidari Zoya ,   The University of Texas at Austin
Published: December 2022

Chemical interactions between the injected fluids and the minerals during the fracturing process can affect fluid flow and production. However, there is still a need to understand the impact of geochemistry on the interactions at the rock-fluid interface and how these interactions affect the wettability of the rock and fluid flow in organic-rich mudrocks. In this paper, we quantify the mineral-fluid affinity by performing adsorption calculations. Molecular dynamics simulations (MDS) are carried out to (i) quantify the adsorption of fracturing fluids on the surface of minerals, (ii) perform sensitivity analysis on the composition of fracturing fluid and reservoir temperature on adsorption and mobility, and (iii) analyze the spatial distribution of water and chemicals on mineral surfaces. The minerals evaluated include illite and calcite, and the fracturing-fluid components are methanol, citric acid, sodium chloride, and water. We evaluate the effect of each chemical separately. First, systems composed of mineral surfaces in contact with brine are generated. Then, we analyze the mineral in contact with a solution containing brine and methanol and with a solution composed of brine and citric acid. MDS are carried out in the canonical (NVT) ensemble at the temperature of 330 K to evaluate the adsorption of the fracturing fluid. To quantify the impacts of reservoir temperature, we carry out MDS at a temperature of 360 K. Results suggest that methanol does not have a strong effect on water adsorption and the ion spatial distribution on the mineral’s surface. We found that citric acid tends to form aggregates and that some cations present in the solution might participate in these aggregates. When methanol or citric acid is added to the brine solution, the mobility of both sodium and water on the illite surface decreases. The effects of each additive on the affinity between the mineral and fracturing fluids were also investigated. We found that the number of hydrogen bonds between illite and the fluid did not change when additives were added. However, the number of hydrogen bonds between calcite and the fluid was affected when methanol was added to the system. The quantification of adsorption in the molecular scale provides a fundamental understanding of the electrochemical interactions between the rock surface and the fracturing/reservoir fluids at reservoir conditions, which enables the enhanced design of fracturing-fluid composition for different reservoir types. This information can also be used to quantify the impacts of injected and reservoir fluids on the wettability of the rocks.
Internalisasi Nilai dan Karakter Melalui Budaya Sekolah Dengan Kegiatan Jumat Bersih di SMAN 8 Bekasi
Authors: Farida Fitria  , Yayat Suharyat
Published: December 2022

This study reviews the objectives of the Clean Friday program concept and its application as a vehicle to deliver student character improvement in the school environment, especially in terms of character. The subjects of this study were students of SMA Negeri 8 Bekasi. The research data was taken from the results of observations, observations, and interviews with several parties. The method in this study uses descriptive qualitative. Character is something that is attached to a person to shape his personality. This study describes the results, namely showing that the Clean Friday program can foster creativity, religious values, nationalism, the value of love for cleanliness and the environment, the value of cooperation, the value of responsibility, and the value of care for the environment, as well as an attitude of helping each other. Therefore, this program is a recommendation for educational institutions to develop and implement the Clean Friday program to become a flagship program in the school environment
IMPLEMENTASI METODE SMALL GROUP DISCUSSION UNTUK MENINGKATKAN AKTIVITAS BELAJAR FIKIH PESERTA DIDIK KELAS X MA TANBIHUL GHOFILIN BAWANG BANJARNEGARA TAHUN 2021/2022
Authors: Cinanthya Yuwono  , Naufal Naufal
Published: December 2022

The aims of this study is: 1) Knowing the use of the Small Group Discussion method in fiqh learning for class X MA tanbihul Ghofilin Bawang students; 2) Knowing the difference between learning activities using the Small Group discussion method and those who do not use the small group discussion method in class X MA Tanbihul Ghofilin students; 3) Knowing the increase in learning activities using the small group discussion method for class X MA Tanbihul Ghofilin Bawang students.The research according to experimental methods using non-equivalent control group design. The subjects in this study were students of class X Agama 3 and X Agama 4 MA Tanbihul Ghofilin which totaled 60 students who were divided into two groups, namely class X Agama 3 as the Experimental class and Class X Religious 4 as the control class. Learning begins with providing pretest questions to find out the extent of student learning activities. Experimental students were given learning using the small group discussion method while the control group used conventional learning methods. The experimental group and the control group were given the final test in the form of posttest questions in writing. Then the results were processed, analyzed, and compared using a t-test and a scor gain test to determine the differences and activities between the two groups to be studied.The results showed that there were differences in learning activities between the experimental class and the control class with evidenced by the t-test and the control class with evidenced by the t-test calculation showing tcount of count 2,0001 > ttable 10.6 with a significance level 0f 5 % and degress of freedom 58. It was proveb by the calculation of N-gain of 0,76 with category.
Analisis Pengaruh Kualitas Layanan Jasa Pendidikan Terhadap Kepuasan Pelanggan dan Loyalitas Pelanggan di SMP IT Izzuddin Palembang
Authors: Ndari Eka Pratiwi  , Dian Robiyan
Published: December 2022

Penelitian ini dilakukan bertujuan untuk: (1) menganalisis pengaruh kualitas layanan jasa Pendidikan (tangible, reliability, assurance) terhadap kepuasan pelanggan (2) menganalisis pengaruh kualitas layanan jasa Pendidikan terhadap loyalitas pelanggan, dan (3) menganalisis pengaruh kepuasan pelanggan terhadap loyalotas pelanggan. Pelanggan yang dimaksud adalah siswa SMP Islam Terpadu Izzuddin Palembang. Metode yang digunakan dalam penelitian ini adalah eksplanasi survey dengan teknik analisis data berupa regresi linier ganda dan regresi linier sederhana. Adapun populasi dalam penelitian ini adalah semua siswa SMP IT Izzuddin Palembang pada tahun ajaran 2016/2017 sebanyak 133 siswa. Teknik pengambilan sampel adalah random sampling sebanyak 100 sampel. Data yang digunakan adalah data primer dan sekunder melalui pengumpulan kuesioner, observasi, wawancara dan dokumentasi. Hasil penelitian mengungkapkan bahwa kualitas layanan jasa Pendidikan berpengaruh positif dan signifikan terhadap kepuasan pelanggan, hipotesis kedua, yaitu tidak ada pengaruh yang signifikan kualitas layanan jasa Pendidikan terhadap loyalitas pelanggan. Selanjutnya, hasil hipotesis terakhir yaitu tidak terdapat pengaruh signifikan kepuasan pelanggan terhadap loyalitas pelanggan di SMP IT Izzuddin Palembang.
Pengaruh Kompensasi, Lingkungan Kerja dan Stres Kerja Terhadap Produktivitas Kerja (Literature Review Manajemen Sumberdaya Manusia)
Authors: Yohanes B Windo Thalibana
Published: December 2022

Abstract: Riset terdahulu menunjunkan bahwa terdapat pengaruh yang signifikan Ketika berbicara tentang bagaimana kompensasi, lingkungan kerja dan stress kerja dalam meningkatkan produktivitas kerja. Hasil temuan artikel yang sudah direview menunjukan secara teori serta diperkuat oleh fenomena dapat disimpulkan bahwa terdapat pengaruh kompensasi (X1), lingkungan kerja (X2) dan stress kerja (X3) terhadap produktivitas kerja (Y). Suatu Studi Literatur Manajemen Sumberdaya Manusia. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil dari library research ini adalah bahwa: 1) kompensasi(X1) berpengaruh terhadap produktivitas kerja (Y);   2) lingkungan kerja  berpengaruh terhadap produktivitas kerja (Y); 3) stress kerja (X3) berpengaruh terjadap produktivitas kerja (Y); dan ; 4). Kompensasi (X1), lingkungan kerja (X2), dan stress kerja (X3) secara simultan dengan produktivitas kerja (Y).
DETERMINANT FACTORS OF COMPANY RISK DISCLOSURE
Authors: Anggy Ninu Pradana  , Sri Wahyuni  , Novi Dirgantari  , Rina Mudjiyanti
Published: December 2022

Pengungkapan risiko perusahaan merupakan bagian dari informasi yang dimuat dalam catatan atas laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh faktor determinan pengungkapan risiko perusahaan, antara lain dewan komisaris independen, kualitas auditor eksternal, kompetisi, ukuran perusahaan, dan profitabilitas terhadap pengungkapan risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel yag digunakan puposive sampling, dan diperoleh 75 sampel. Data yang digunakan adalah analisis regresi linear berganda, diuji menggunakan Statistik Ilmu Sosial (SPSS) versi 23. Kemudian data yang digunakan adalah data sekunder berupa laporan tahunan lengkap periode 2018-2021. Hasil penelitian menunjukkan bahwa variabel kualitas auditor eksternal dan ukuran perusahaan berpengaruh positif terhadap pengungkapan risiko perusahaan. Variabel kompetisi berpengaruh negatif terhadap pengungkapan risiko perusahaan. Sedangkan variabel dewan komisaris independen dan profitabilitas tidak berpengaruh terhadap pengungkapan risiko perusahaan. Keterbatasan ini adalah kurangnya orang dalam melakukan content analysis, proses ini harus dilakukan oleh lebih dari satu orang. Hasil penelitian ini dapat memberikan kontribusi ilmiah untuk penelitian lebih lanjut tentang faktor-faktor penentu praktik pengungkapan risiko.
PENGARUH TINGKAT HUTANG, BOOK TAX DIFFERENCE, VOLATILITAS PENJUALAN DAN LAVERAGE TERHADAP PERSISTENSI LABA
Authors: Nurpadlillah Nurpadlillah  , Hesty Ervianni Zulaecha  , Hamdani Hamdani  , Sigit Budi Santoso
Published: December 2022

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Debt Level, Book Tax Difference, Sales Volatility, dan leverage pada perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2016-2021. Populasi penelitian ini adalah perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel yang didukung oleh program Eviews 9.0. Hasil penelitian menunjukkan bahwa Tingkat Hutang berpengaruh terhadap Persistensi Laba, sedangkan Volatilitas Penjualan Perbedaan Pajak Buku dan Leverage menunjukkan secara bersama-sama tidak berpengaruh terhadap Persistensi Laba.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN
Authors: Risseu Rizkia Monika  , Hesty Ervianni Zulaecha  , Hamdani Hamdani  , Watiyarrahmah Watiyarrahmah
Published: December 2022

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kebijakan Deviden. Faktor-faktor tersebut adalah Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI), Profitabilitas (ROE) dan Ukuran Perusahaan (SZ). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Properti dan Real Estate.  Pengambilan  sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 35 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan eview versi 10.0. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial, Profitabilitas dan Ukuran Perusahaan tidak berpengaruh terhadap Kebijakan Deviden dan Kepemilikan Institusional berpengaruh terhadap Kebijakan Deviden.
Uluslararası Üniversite Öğrencilerinin COVID-19 Pandemisinde Yaşadıkları Zorlukların İncelenmesi
Authors: AKBULUT Ömer Faruk , ŞAHİN Muhammed Mazhar
Published: December 2022

Bu araştırmanın amacı, uluslararası üniversite öğrencilerinin pandemi döneminde yaşadıkları zorlukların incelenmesidir. Araştırmada, nitel araştırma yöntemlerinden fenomonolojik model kullanılmıştır. Araştırmanın katılımcılarını, Türkiye’deki bir yükseköğretim kurumunda öğrenim gören 15 uluslararası üniversite öğrencisi oluşturmaktadır. Araştırmanın verileri, araştırmacılar tarafından hazırlanmış yarı yapılandırılmış görüşme formu ile elde edilmiştir. Araştırmadan elde edilen veriler MAXQDA programı kullanılarak ve içerik analizi tekniğinden yararlanılarak analiz edilmiştir. Araştırmada, uluslararası öğrencilerin pandemi döneminde karşılaştıkları zorlukların eğitim ve öğretim sürecinde karşılaştıkları zorluklar, psikolojik yaşamda zorluklar ve sosyal ilişkilerde zorluklar temaları çerçevesinde açıklanabileceği görülmüştür. Ayrıca uluslararası öğrencilerin bu dönemde karşılaştıkları güçlüklerle başa çıkmada destek alabildikleri farklı sosyal destek algılarının olduğu görülmüştür. Araştırmadan elde edilen sonuçlar alanyazın ışığında tartışılmış ve çeşitli önerilerde bulunulmuştur.
Türkiye’deki Gerçekçi Matematik Eğitimi Araştırmalarının Eğilimleri: İçerik Analizi
Authors: KURTULUŞ KAYAN Aydan , AYDURMUŞ Leyla , ARSLAN Selahattin
Published: December 2022

Matematiğin soyut yapısından kaynaklanan öğrenme sorunlarına çare olabilmesi için geliştirilen Gerçekçi Matematik Eğitimi (GME) öğrencinin öğrenme sürecine aktif katılımını sağlayarak matematik öğrenimi günlük yaşamdan örneklerle somutlaştıran bir yaklaşımdır. Bu araştırmanın amacı yaklaşık yarım asır önce ortaya çıkan ve dünyanın birçok ülkesindeki araştırmacılarca benimsenen GME yaklaşımı kapsamında Türkiye’de yapılan çalışmaların genel eğilimlerini belirlemektir. Bu amaç doğrultusunda 2010-2021 yılları arasında yayınlanan 101 çalışma; yayın yılı, amaç, yöntem, örneklem, örneklem genişliği, veri toplama araçları, veri analiz yöntemleri, GME’nin uygulandığı matematik konuları, elde edilen sonuçlar ve matematikleştirme süreci boyutlarından analiz edilmiştir. Buna göre, GME alanında en çok yayın 2019 yılında gerçekleşirken araştırmalar en çok lisans öğrencileri ve öğretmenler ile gerçekleştirilmiştir. Bu çalışmada ayrıca, GME ile yapılan araştırmaların Sayılar öğrenme alanında yoğunlaştığı, özelinde ise kesirlerin öne çıktığı belirlenmiştir. Çalışmalarda nicel araştırma yöntemlerinin baskın olduğu ve buna bağlı olarak tercih edilen veri toplama araçlarının başarı testleri ve tutum ölçekleri olduğu görülmektedir. Diğer yandan GME’nin akademik başarı ile ilişkisini inceleyen çalışmaların frekansının yüksek olduğu ve bu araştırma sonuçlarının neredeyse tamamına yakınının GME’nin akademik başarıya olumlu etkisini bildirdikleri görülmüştür. Ayrıca çalışmaların %73’ünün GME’nin doğasına uygun olarak yatay ve dikey matematikleştirmeyi birlikte kullanıldığı belirlenmiştir. Diğer yandan çalışmanın sonuçları, GME ile sıkı ilişkisi olan matematik okuryazarlığı, gerçek yaşam durumlarında uygulama alanı olan ileri matematik konularının beklenilen düzeyde çalışılmadığını ortaya çıkarmıştır. Gerçek yaşam durumlarının matematiksel olarak yorumlanması olarak açıklanabilen matematik okuryazarlığına ilişkin çalışmalar yapılması önerilebilir.
Detection of Physical and Chemical Parameters Using Water Indices (NDWI, MNDWI, NDMI, WRI, and AWEI) for Al-Abbasia River in Al-Najaf Al-Ashraf Governorate Using Remote Sensing and Geographic Information System (GIS) Techniques
Authors: Al-Hakeem Rusul , Qusai Y. Al-Kubaisi
Published: December 2022

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO4, Cl, and NO3). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the same day. Geographical information systems (GIS) are commonly used for the process of projecting the coordination often Stations Along Al-Abbasia River in the image of the satellite (Landsat-8) to then analyze the spectral reflections of the items and then treat the data obtained after the analysis process by using (SPSS) Software to find the correlation coefficient and regression equations. Because of the high connections between water metrics and the water index, four regression models were discovered. These models can be used to predict the four water variables (EC, SO4, Cl, and NO3) at any point along the Al-Abbasia River directly from the satellite image.
Mengembangkan Soft Skill Mahasiswa Melalui Proses Pembelajaran
Authors: Nulinnaja Ratna
Published: December 2022

Abstrak: Keberhasilan dari mahasiswa pendidikan guru madrasah ibtidaiyah dapat dilihat dari kemampuan yang dimiliki oleh mahasiswa. Kemampuan dalam hal ini adalah ketrampilan atau skiil yang dimiliki oleh mahasiswa dari salah satu unsur yang terpenting yaitu melalui proses pembelajaran dalam perkuliahan. Penelitian ini bertujuan mengeksplorasi kemamapuan soft skill yang dimiliki oleh mahasiswa sehingga dapat menyempurnakan kemampuan hard skill yang dimiliki oleh mahasiswa. Metode kualitatif serta teknik pengumpulan data melalui observasi, wawancara, kemudian dokumentasi. Untuk menyempurnakan data yang dibutuhkan penelitian ini juga menggunakan survei yang dilakukan secara online melalui Google Form. Tercatat sebanyak 207 mahasiswa yang telah berperan menjadi responden penelitian ini. Berlangsung mulai 27 September sampai dengan 1 Oktober 2021. Pengembangan soft skill melalui pembelajaran dapat dilakukan dengan menggunakan metode dan strategi diantaranya Cooperative Learning, Collaborative Learning, Contextual Instruction, Project Based Learning, dan Problem Based Learning mampu dikembangkan diperkuliahan dengan memiliki banyak ide dalam menyelesaikan permasalahan, mampu menstimulus kreativitas dan inovasi, menumbuhkan kualitas dalam proses pengambilan keputusan bentuk dari keberhasilan pengembangan soft skill mahasiswa sehingga menghasilkan mahasiswa yang memiliki kemampuan berkomunikasi, jujur, mampu bekerjasama, dan memiliki etos kerja yang baik.Abstract: The success of students' learning can be seen from the abilities possessed by them. Those are the skills possessed, obtained from one of the most important elements, namely the learning process. This study aims to explore the soft skills possessed by the students so that they can improve the hard skills. A qualitative research method was used and data collection techniques comprised observation, interviews, and documentation. This research also used a survey technique to enrich the data, conducted online via a Google Form. As many as 207 students were involved as the research participants. The research was taken place from September 27 to October 1 2021. Soft skills development through learning could be done using methods and strategies, including Cooperative Learning, Collaborative Learning, Contextual Instruction, Project-Based Learning, and Problem-Based Learning. Its implementation could be developed by combining many ideas in solving problems so that the students are able to enhance creativity and innovation and foster their quality in the decision-making process. The successful students’ soft skills development also reinforces the ability to communicate, be honest, be able to work together, and have a good working ethics
Analisis Bibliometrik terhadap Kemampuan Berpikir Kritis Matematika Berdasarkan Pemecahan Masalah Berbasis VOS Viewer
Authors: Sarman Sri Neviyanti , Soebagyo Joko
Published: December 2022

Tujuan analisis bibliometrik ini adalah melihat peluang dan perkembangan tren penelitian terkait critical thinking mathematics ability berdasarkan pemecahan masalah berbasis VOS Viewer. Metode yang digunakan bibliometrik dengan pengumpulan data artikel dari tahun 2015-2021 melalui situs Google Scholar dengan software Publish or Perish 1.000 jurnal. Hasil penelitian menunjukkan publikasi terbanyak pada tahun 2015 sebanyak 265. Variabel terkait critical thinking mathematics ability yang memiliki peluang dan kebaruan untuk diteliti di masa mendatang adalah variabel flipped classroom, high order thinking skill dan math anxiety.
Self-Micro Emulsifying Drug Delivery Systems: A Strategy to Improve Oral Bioavailability
Authors: Sharma Vijay K. , Koka Aishwarya , Yadav Jyoti , Sharma Anil K. , Keservani Raj K.
Published: December 2022

Aim: Oral route has always been the favorite route of drug administration in many diseases and till today it is the first way investigated in the development of new dosage forms. The major problem in oral drug formulations is low and erratic bioavailability, which mainly results from poor aqueous solubility, thereby pose problems in their formulation. For the therapeutic delivery of lipophilic active moieties (BCS class II drugs), lipid based formulations are inviting increasing attention. Methods: To that aim, from the web sites of PubMed, HCAplus, Thomson, and Registry were used as the main sources to perform the search for the most significant research articles published on the subject. The information was then carefully analyzed, highlighting the most important results in the formulation and development of self-micro emulsifying drug delivery systems as well as its therapeutic activity. Results: Self-emulsifying drug delivery system (SMEDDS) has gained more attention due to enhanced oral bio-availability enabling reduction in dose, more consistent temporal profiles of drug absorption, selective targeting of drug(s) toward specific absorption window in GIT, and protection of drug(s) from the unreceptive environment in gut. Conclusions: This article gives a complete overview of SMEDDS as a promising approach to effectively deal with the problem of poorly soluble molecules.
Polypharmacy as a risk factor for depressive symptoms in geriatric patients: an observational, cross-sectional study
Authors: Spandel Leszek , Jośko-Ochojska Jadwiga , Batko-Szwaczka Agnieszka
Published: December 2022

Aim: The aim of this study was to investigate the correlation between polypharmacy and depressive symptoms in hospitalized adults aged over 65 years. Patients and methods: We obtained medical history and current treatment data from clinical records. We used the Abbreviated Mental Test Score (AMTS) to exclude patients with dementia. The Geriatric Depression Scale (GDS) was used assess depressive symptoms. Pearson and Spearman coefficients were used to determine the relationship between variables. Results: A total of 206 individuals were included. The average number of medications taken by the individuals was 6.9 ± 2.7 and the average GDS score was 4.9 ± 3.4 points. Depressive symptoms (GDS score >5 points) were observed in 68 (33.0%) individuals. GDS score positively correlated with the number of medications used (R = 0.74; P = 0.0001), the number of chronic conditions (R = 0.78; P = 0.001), and pain complaints (Z = 7.94; P = 0.0001). A significant association between GDS score and the use of the following medications was observed: statins, cytostatic agents, corticosteroids, benzodiazepines, cardiac glycosides, non-steroidal anti-inflammatory drugs, muscle relaxants, non-psychotropic drugs with anticholinergic properties, and centrally acting analgesics (all P < 0.05). Conclusions: Our study indicates that polypharmacy is positively correlated with the presence of depressive symptoms in geriatric patients. We identified a number of medications associated with a higher prevalence of depressive symptoms, however these relationships require further examination.
La potencialidad narrativa de Luisa Carnés. Una propuesta para leer Tea rooms: mujeres obreras (1932)
Authors: MARTINEZ FERNÁNDEZ Angela
Published: December 2022

El artículo tiene como objetivo proponer una hoja de ruta posible para leer Tea rooms: mujeres obreras (1932) desde el análisis de clase y género. La tercera novela de Luisa Carnés se analiza a partir de una metodología crítica que resalta su potencialidad narrativa; esto es, la voluntad de intervenir, desde la literatura, en los imaginarios sociales y culturales en torno a la mujer nueva. Se distinguen, para ello, cuatro ideas-fuerza en el interior de la novela que aportan cohesión y complejidad al análisis: el espacio del salón de té y la trama narrativa, el desarrollo ficcional de la protagonista y su importancia en la construcción de una imaginación política alternativa, la especificidad de la forma “novela-reportaje” y el sentido político de un final esperanzador para la clase obrera.
The Role of Innovative Work Behaviour in the Relationship between Organizational Support and Organizational Happiness
Authors: ORDU Aydan , SARI Tamer
Published: December 2022

Theories and experiences created as a result of the studies carried out to increase the effectiveness of teachers in educational institutions provide deepening of the researches. Researches are detailed by obtaining new approaches, new definitions and concepts. One of these concepts is innovative work behaviour, which is defined as the tendency to implement and improve new ideas. Considering this concept, this research basically aimed to examine the role of innovative work behaviour in the relationship between organizational support and organizational happiness. The data of the study were collected using Perceived Organizational Support, Organizational Happiness and Innovative Work Behaviour Scales. The sample group of the research includes 340 teachers working in primary, secondary and high schools in the 2021-2022 academic year. The findings showed that all three variables were significantly related to each other; showed that innovative work behaviour has an indirect effect on the relationship between organizational support and organizational happiness. This result was interpreted as the fact that teachers behaved more innovatively as their perceptions of being supported by their organizations increased, and as a result of this, it had a positive impact on their organizational happiness. Finally, it has been suggested to support teachers' needs such as infrastructure and access to resources necessary for generating and implementing new ideas, and ensuring their inclusion in decision-making processes.
THE EFFECT OF FIQH AN-NISAA ON THE PREVENTION OF STUDENTS’ DEVIANT BEHAVIOR AT ATHIRAH ISLAMIC HIGH SCHOOL BONE
Authors: J Jumardi
Published: December 2022

Fiqh An-nisaa has an influence in increasing the religious value of students who are just with the goals of the national education system and the goals of Islamic education. Which in substance is the ability to shape students into better individuals and avoid acts that are prohibited by religion (deviant). Therefore, there is a significant influence of the fiqh an-nisaa’s learning process on the prevention of deviant behavior of students at Athirah Islamic High School Bone which shows a probability value of 0.005 which is smaller than = 0.05 which can be accepted as an influential one. This means learning Fiqh An-Nisaa able to increase religious values and be able to minimize the occurrence of deviant behavior.