bluuebunny/crossref_metadata_2025 huggingface dataset:
Proporcionalidade, justificação judicial e processos estruturais
Authors: Pires Gaviao Filho Anizio , Ávila Rodrigues Diego
Published: July 2023

O teste da proporcionalidade é uma ferramenta metodológica que serve à análise da justificação de medidas estatais que afetam o escopo de proteção de direitos fundamentais. As medidas estatais fixadas na legislação e dadas nas decisões da administração afetam direitos fundamentais. Igualmente, as omissões do legislador e da administração na proteção de direitos fundamentais. Esta discussão analisa a aplicação do teste da proporcionalidade no processo judicial estrutural em que se discute a implementação de ações materiais concretas pelo poder público. O objetivo é mostrar que o teste da proporcionalidade pode emprestar melhor justificação as decisões tomadas nos processos estruturais. Aplicando o método hipotético-dedutivo e a técnica de pesquisa bibliográfica comparativa, a investigação propõe análise da célebre julgado Brown v. Board of Education of Topeka da Suprema Corte dos Estados Unidos e do julgado Caso das Pessoas Despejadas do Tribunal Constitucional da Colômbia.
Medida da permeabilidade magnética em fio delgado ferromagnético
Authors: Gargione Filho Baptista , Garlipp Waldir
Published: July 2023

Neste trabalho foi obtida uma expressão algébrica que relaciona a permeabilidade magnética de um fio delgado retilíneo ferromagnético, com a força eletromotriz gerada nas suas extremidades pela variação no tempo de uma corrente elétrica aplicada.
Síntese e caracterização de compostos diorganoestânicos com ácido dl-mandélico
Authors: Terra Vilma Reis , Barbiéri Roberto Santos , Branco Pedro de Azevedo Castelo , Abras Anuar
Published: July 2023

Por reação de quantidades eqüimoleculares de R2SnO ou R2SnCl2 (R = -CH3; -C4H9) com ácido dl-mandélico, C6H5CH(OH)COOH, em meio de etanol, foram obtidos novos compostos formulados como [(LR2Sn)2O] [L= C6H5CH(OH)COO-], nos quais o átomo de estanho é pentacoordenado, com o ligante L estabelecendo uma ligação bidentada através dos átomos de oxigênio dos grupos ácido e hidroxila alcoólica. Nas mesmas condições, nenhum produto obtido a partir da reação de (C6H5)2SnO ou (C6H5)2SnCl2 pode ser identificado. No entanto, quando da reação de (C6H5)2SnCl2 com ácido dl-mandélico, em meio de acetonitrila, foi preparado um composto dimérico hexacoordenado formulado como [L(C6H5)2SnCl]2. Este composto não pode ser isolado de forma pura e está misturado com 7% de impurezas não identificadas, cujos parâmetros de interação hiperfina sugerem tratar de estanho tetravalente octaedricamente coordenado por oxigênio. Os compostos obtidos foram caracterizados por determinação de ponto de fusão, microanálise e espectroscopias i.v. e Mössbauer.
EFFECT OF INHIBITION OF WEEDS DRY WEIGHT ON WHEAT GROWTH INDICATORS
Authors:   1Researcher, Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad, Baghdad, Iraq. Email: Mahmoud.Radi1206a@coagri.uobaghdad.edu.iq, EL- Delfi Mahmoud Radi , Safi Suhad Mathkoor A. ,   2 Assistant Professor PhD. Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad, Iraq. Email: suhadsafi7@gmail.com
Published: July 2023

The experiment was carried out in the experimental field during the winter season of the year 2021-2022. The current study was carried out with the aim of evaluating the efficiency of the herbicide H-199 and comparing it with some herbicides used in the control of companion weeds with three cultivars of wheat and its effect on some growth characteristics. The experiment was applied according to the randomized complete block design (RCBD) with split plot arrangement by four replicates. Cultivars (IPA 99, Sham 6, and Rasheed) represent the main plots, while control treatments (H-199, Chevalier, Pallas, Atlantis, and weedy) represent the sub plots. The results showed the superiority of Pallas herbicide by contributing the lowest dry weight of weeds of 0.8 g, the highest inhibition ratio of weeds dry weight of 99.67%, the highest flag leaf area of 48.63 cm2, the highest number of tillers 374.9 tiller/m2. Besides, the highest biological yield of 14.207 ton/ha, compared with the comparison treatment that gave the highest weed dry weight of (223.8 g/m2). This treatment recorded the lowest inhibition ratio for the dry weight (0.00%), the lowest flag leaf area (40.33 cm2), the lowest number of tillers (178.6 tiller/m2), and the lowest biological yield (4.805 ton/ha). The results also showed the superiority of the Sham 6 cultivar, as it gave the lowest weed dry weight amounted to 29.7 g, the highest dry weight inhibition ratio amounted to 78.96%. Along with, the highest plant height reached 105.16 cm, the highest flag leaf area reached 50.27 cm2, the highest number of tillers reached 353.6 tiller/m2, and the highest biological yield reached 13,727 ton/ha. The interaction had a significant effect, as the treatment with H-199 with the cultivar Rasheed and the treatment with Pallas with the cultivar Sham 6. Plus, the treatment Pallas with the cultivar IPA 99, and the treatment with Chevalier with the cultivar IPA 99 gave the lowest dry weight of 0.0, 0.0, 0.0, and 0.0 g, respectively. Treatment Pallas herbicide with Sham 6 cultivar gave the highest inhibition ratio reached 100.00%, the highest plant height reached 110.22 cm, the highest flag leaf area reached 56.16 cm2, the highest number of tillers reached 408.7 tiller/m2, and the highest biological yield reached 18.615 ton/ha.
Plasticidad fenotípica de plántulas de Anacardium occidentale L. al estrés salino en base a indicadores fisiológicos
Authors: Medina-Leyva Jeiner , Eichler-Löbermann Bettina , Campos-Posada Raúl , Campos-Posada Gloria , López-Sánchez Raúl Carlos , Benavides-Mendoza Adalberto , Rodríguez-Larramendi Luis Alfredo
Published: July 2023

El estudio de la respuesta al estrés salino a partir de indicadores fisiológicos en genotipos de marañón (Anacardium occidentale L.), contribuye al conocimiento de los mecanismos adaptativos de esta especie a condiciones estresantes. El objetivo de esta investigación fue analizar la plasticidad fenotípica y la variación en indicadores relacionados con la fotosíntesis en dos genotipos (rojo y amarillo) de Anacardium occidentale L., durante la fase de plántulas en condiciones de invernadero. Se evaluó el efecto de cinco niveles de salinidad (0.02 dS m-1, 5 dS m-1, 10 dS m-1, 15 dS m-1 y 20 dS m-1) sobre caracteres asociados a la fotosíntesis, intercambio gaseoso y la fluorescencia de la clorofila. Se calculó la plasticidad fenotípica en respuesta al estrés salino de los indicadores evaluados a través del índice de plasticidad fenotípica. La variedad roja mostró las mayores afectaciones producto del estrés salino en los indicadores tasa fotosintética, transpiración, CO2 subestomático, Fm, Fv, Fv/Fm, Fv/Fo y Pi abs. Las diferencias significativas encontradas en cuanto a la plasticidad fenotípica mostraron valores superiores en la variedad roja en la mayoría de los indicadores evaluados. Se muestra el efecto negativo que tiene la salinidad en el estadio de plántulas en los indicadores relacionados con la fotosíntesis, intercambio gaseoso, y fluorescencia de la clorofila, así como las diferencias significativas existentes en cuanto a los indicadores evaluados y los niveles de plasticidad fenotípica de los mismos entre genotipos. La fotosíntesis y la conductancia estomática fueron los indicadores que mostraron los mayores valores de plasticidad fenotípica.
Fertilización química e inoculación con Azospirillum y hongos micorrízicos del cultivo de jitomate en invernadero
Authors: Sánchez-Hernández Gustavo Adolfo , Aceves-Ruiz Ernesto , Aparicio-Juárez Angélica , Guerrero-Rodríguez Juan de Dios , Olvera-Hernández José Isabel , Hernández-Salgado José Hilario , Álvarez-Calderon Norma Marcela
Published: July 2023

El cultivo de jitomate (Solanum lycopersicum L.), es uno de los más importantes en el sector hortícola de México; actualmente, su producción se sustenta en el uso excesivo de fertilizantes químicos. Con la finalidad de evaluar la respuesta en rendimiento y calidad de fruto de los híbridos de jitomate de crecimiento indeterminado Cid y Ramses a la inoculación con Azospirillum sp., hongos micorrízicos arbusculares (HMA) y diferentes concentraciones de solución nutritiva en un sistema hidropónico, en 2016, se estableció un experimento en condiciones de invernadero. El diseño experimental fue un factorial 4*4*2 en bloques al azar, con cinco repeticiones y 3.5 plantas m-2. Los factores evaluados fueron: cuatro niveles de solución nutritiva Steiner (100, 75, 50 y 25%), cuatro niveles de inoculación (sin inocular –Testigo–, Azospirillum –Azo–, HMA y coinoculación Azospirillum/HMA –AzHMA–) y los híbridos (HIB) Cid y Ramses. Las variables evaluadas fueron; rendimiento (kg m-2), número de frutos (NFRU), peso promedio de frutos (PPROF) en g, firmeza (FIR) en kg m-2, solidos solubles totales (SST) en °Brix, diámetro longitudinal (DLONG) en mm y diámetro ecuatorial (DECU) en mm. Los resultados muestran que la solución nutritiva al 50% presentó el mayor rendimiento (11.83 kg m-2). La inoculación con AzHMA indujo los valores mayores de SST (4.16 °Brix), en tanto que HMA, AzHMA y Azo presentaron frutos más firmes con 3.1375 kg m-2), 3.0875 kg m-2) y 3.0825 kg m-2, respectivamente. La solución nutritiva al 100% con HMA y AzHMA presentaron los valores más altos en firmeza, mientras que los mejores PPROF se presentaron con 50% de solución nutritiva y Azo (101.56 g). La interacción PSOLN por HIB presentó diferencias significativas en SST y NFRU. La interacción PSOLN, inoculación e híbrido tuvieron efectos significativos en calidad firmeza, SST y DECU. La concentración de la solución nutritiva para la producción de jitomate se puede reducir en 50 por ciento.
Application of atomized hydrosols to rainbow trout fillets as an easy preservative
Authors: YAVUZER Emre , YETİŞEN Mehmet , YAPRAK USLU Dilek
Published: July 2023

In this study, a storage box including an ultrasonic atomizer was obtained with a 3D printer, and atomized hydrosols of thyme and lavender were applied to the fish meat at regular intervals under refrigeration conditions (3±1℃) for 6 days. The effects of application with atomized hydrosols on lipid oxidation (malondialdehyde levels), peroxide value (PV), total volatile basic nitrogen (TVB-N) level, microbiologic level, color changes, and texture parameters were investigated. The results of the study showed that aerosolizing hydrosol droplets on the meat protected the quality significantly as the storage period increased and that the ultrasonic atomizer could be used effectively in the preservation of food quality.
A Framework to Estimate the Key Point Within an Object Based on a Deep Learning Object Detection
Authors: Kurdthongmee W. , Suwannarat K. , Wattanapanich C.
Published: July 2023

Automatic identification of key points within objects is crucial in various application domains. This paper presents a novel framework for accurately estimating the key point within an object by leveraging deep neural network-based object detection. The proposed framework is built upon a training dataset annotated with four non-overlapping bounding boxes, one of which shares a coordinate with the key point. These bounding boxes collectively cover the entire object, enabling automatic annotation if region annotations around the key point exist. The trained object detector is then utilized to generate detection results, which are subsequently post-processed to estimate the key point. To validate the effectiveness of the framework, experiments were conducted using two distinct datasets: cross-sectional images of a parawood log and pupil images. The experimental results demonstrate that our proposed framework surpasses previously proposed approaches in terms of precision, recall, F1-score, and other domain-specific metrics. The improvement in performance can be attributed to the unique annotation strategy and the fusion of object detection and key point estimation within a unified deep learning framework. The contribution of this study lies in introducing a novel framework for closely estimating key points within objects based on deep neural network-based object detection. By leveraging annotated training data and post-processing techniques, our approach achieves superior performance compared to existing methods. This work fills a critical gap in the field by integrating object detection and key point estimation, which has received limited attention in previous research. Our framework provides valuable insights and advancements in key point estimation techniques, offering potential applications in precise object analysis and understanding. Doi: 10.28991/HIJ-2023-04-01-08 Full Text: PDF
Development and Algorithmization of a Method for Analyzing the Degree of Uniqueness of Personal Medical Data
Authors: Lampezhev Abas H. , Kuklin Vladimir Zh. , Chervyakov Leonid M. , Tatarkanov Aslan A.
Published: July 2023

The purpose of this investigation is to develop a method for quantitative assessment of the uniqueness of personal medical data (PMD) to improve their protection in medical information systems (MIS). The relevance of the goal is due to the fact that impersonal PMD can form unique combinations that are potentially of interest to intruders and threaten to reveal the patient's identity and medical confidentiality. Existing approaches were analyzed, and a new method for quantifying the degree of uniqueness of PMD was proposed. A weakness in existing approaches is the assumption that an attacker will use exact matching to identify people. The novelty of the method proposed in this paper lies in the fact that it is not limited to this hypothesis, although it has its limitations: it is not applicable to small samples. The developed method for determining the PMD uniqueness coefficient is based on the assumption of a multidimensional distribution of features, characterized by a covariance matrix, and a normal distribution, which provides the most reliable reflection of the existing relationships between features when analyzing large data samples. The results obtained in computational experiments show that efficiency is no worse than that of focus groups of specialized experts. Doi: 10.28991/HIJ-2023-04-01-09 Full Text: PDF
El estudio sistemático de la innovación
Authors: Marquina-Sánchez Lourdes
Published: July 2023

Reseña del libro: Corona, L. (Coord.). (2022). Innovación. Teorías, Metodologías y Aplicaciones.

México: UNAM, Porrúa
La otra cara de la moneda
Authors: Calderón Hinojosa Jacqueline
Published: July 2023

Reseña del libro: Savignano, A. (2022). El problema de los otros en Jean-Paul Sartre: magia, conflicto y generosidad. Buenos Aires: SB.
Nutriative Support Strategy in the Catering of Preschool Children with the Food Intolerance
Authors: Mazhaeva Tatiana , Dubenko Svetlana
Published: July 2023

Catering in child welfare institutions, considering the individual characteristics of food tolerance, is an urgent problem. The research aims at substantiating and optimizing the preschool children diet with food intolerance scientifically. The authors assessed diets of children with food intolerance – pupils of a specialized preschool institution located in the ecologically unfavorable territory of the Sverdlovsk region. A man developed scientifical ly based diets in accordance with the physiological needs and clinical and immunological children profile. 97.8 % of the children included in the study demonstrated food intoler ance, and each child had the recommendation to exclude from 1 to 29 products. The diets developed by the immunologist in preschool had an unreasonably limited range of food products, did not meet the physiological need for energy, macronutrients, vitamins B1, B2, calcium. A man relates eggs, milk and fish intolerance to a permeability violation of the natural intestinal mucosa barriers. The diet modeling in the preschool institutions relied on the clinical and immunological studies data, adaptive-compensatory and detoxification mechanisms of food substances action. The developed hypoallergenic menu enables to optimize the diet in terms of nutrient and amino acid composition, in particular by imple menting foods with increased nutritional and biological value. A man adjusted the diet to the physiological needs of children, strengthened the protective-compensatory and detoxification orientation to reduce the morbidity risk. The initially formed elimination nutrition model in preschool leads to a protein-energy deficit, dietary fiber, B vitamins and minerals (calcium) deficiency, which affected the physical children development, and the metals elimination, decrease in the protective and adaptive body functions, worsening atopic dermatitis symptoms.
Correlation Analysis Between Urban Heat Island Intensity and Temperature Criticality Value in Denpasar City
Authors: Putra I Ketut Gede Arta Putra , Risdiyanto Idung , Hidayat Rahmat
Published: July 2023

The compactness of buildings in Denpasar resulted in the formation of urban heat islands (UHI), which can be evaluated through the Urban Thermal Field Variance Index (UTFVI) and Environment Criticality Index (ECI). ECI is the ratio of land surface temperature to the Normalized Difference Vegetation Index (NDVI). It can be transformed into Temperature Criticality Value (TCV) using air temperature and Index-based Built-up Index (IBI). This study aims to identify the UHI intensity, the impact of land cover changes, and its association with the TCV. The study employs Landsat 8 imagery and field measurements data, and the findings demonstrate that the study area was mainly composed of built-up areas that had grown from 2015 to 2021. TFVI indicates the most intense UHI (>0.02) in the built-up areas, whereas the mean value of NDVI suggested a reduction in vegetation density. The density of built-up areas (IBI) had increased, while vegetation had decreased. TCV in 2015 ranged from -11.15°C.IBI to 6.42°C.IBI; 2018 between -9.96°C.IBI to 6.79°C.IBI; and 2021 between -10.84°C.IBI to 6.87°C.IBI showed that the environment had become increasingly critical from 2015 to 2021. A transect analysis revealed that more vigorous UHI intensity, denser buildings, and a more critical environment were present in urban centers compared to the suburbs. The correlation coefficient (r) between TCV and UTFVI was relatively robust (0.75–0.82), indicating that the growth of UHI intensity was associated with a more critical environment. TCV has the strongest (r=0.99) and strong correlation (r>0,80) with Built-up Index but inverse correlation with NDVI. Therefore, limiting the expansion of built-up areas and increasing vegetation could help to control the environment's criticality.
Pengaruh Jenis Pupuk Tambahan Terhadap Pertumbuhan Dan Hasil Dua Varietas Cabai Rawit (Capsicum frutescens L.) Yang Ditanam Di Luar Musim
Authors: I Komang Damar Jaya  , Uyek Malik Yakop  , Linda Yustiana
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh jenis pupuk tambahan dan varietas terhadap pertumbuhan dan hasil tanaman cabai rawit (Capsicum frutescens L.) yang ditanam di luar musim. Satu penelitian lapang dilakukan di lahan kering Dusun Amor-Amor, Desa Gumantar, Kecamatan Kayangan, Kabupaten Lombok Utara dari bulan Oktober 2021 hingga Maret 2022. Perlakuan yang diuji adalah tanpa pupuk tambahan, tambahan pupuk organik (Go Tama) dan tambahan pupuk anorganik (pupuk mono kalium phospat = MKP). Sementara itu, varietas yang diuji adalah varietas Dewata 43 F1 dan varietas Sret. Rancangan acak kelompok petak terbagi dengan tiga ulangan digunakan untuk menata perlakuan. Petak utama adalah jenis pupuk tambahan dan varietas ditempatkan di anak petak. Hasil penelitian menunjukkan ada interaksi antara pupuk tambahan dengan varietas pada parameter berat buah per tanaman. Berat buah per tanaman paling tinggi dihasilkan pada varietas Dewata 43 F1 dengan perlakuan pupuk tambahan MKP. Varietas Dewata 43 lebih pendek dari varietas Sret namun memberikan hasil yang lebih tinggi. Pupuk tambahan organik berpengaruh lebih baik dari perlakuan tanpa pupuk tambahan dan MKP pada variabel pertumbuhan namun pada variabel hasil, pupuk MKP lebih baik.
'This Happened to Us for the Second Time': War-preparedness, Risk, Responsibility and the Evacuation of Donbas Museums in 2022
Authors: Vonnák Diána
Published: July 2023

Museums in Ukraine’s Donbas region have endured a protracted war since 2014: many were occupied, looted, and re-established in Ukrainian government-controlled territory, leaving behind collections. Against the backdrop of the events of 2014, this paper offers a brief analysis of how museums attempted to safeguard and evacuate their collections when Russia launched the full-scale invasion of Ukraine. Identifying key factors behind the widespread lack of successful evacuations, the paper touches on the social and financial cost of contingency planning, the distribution of responsibilities and resources, institutional bottlenecks, and altered perceptions of risk in war-affected areas.
A Global Approach to Decolonizing Ukrainian Cultural Heritage
Authors: Filevska Tetyana , Blyzinsky Maria
Published: July 2023

A new partnership project aims to create a guide to decoloniality for use in Ukraine, the UK and globally. Decoloniality – a developing practice in the UK and elsewhere – is essential for the long-term protection of cultural heritage in Ukraine and other countries impacted by Russian colonial rule. By encouraging readers to question long-held assumptions about Russia’s role as a colonizing power, the guide will act as a tool for specialists and non-specialists struggling to accurately identify and describe cultural heritage from Eastern Europe. At the time of writing, planning for this pilot project is at an early stage, but the guide is envisaged as a much-needed step towards enhancing global perspectives on the rich cultural heritage of this often misunderstood and underrepresented region. This paper focuses on two key challenges we face in embarking on this one-year project: concepts of nationality in a region with historically shifting borders and issues surrounding language, terminology and transliteration.
Pengaruh Kineja Lingkungan dan Pengungkapan Corporate Social Responsibility terhadap Tingkat Profitabilitas
Authors: Desi Raihan Ramdiani  , Nurleli
Published: July 2023

Abstract. The level of company profitability is one of the most important aspects of company performance, because it can provide a measure of the level of effectiveness of a company's management.  The company's activities cannot be separated from the community environment, therefore it is necessary for companies to pay attention to issues of accountability and management of their environment.  Especially for companies whose activities are exploring natural resources, such as mining companies.  Companies must also have social responsibility by disclosing Corporate Social Responsibility, because transparency in disclosure can build the concept of sustainable development.  Therefore, this study aims to determine the effect of environmental performance and disclosure of Corporate Social Responsibility on the level of company profitability by proxy Return on Assets (ROA) in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021.  This study used a verification method with a quantitative approach, with a purposive sampling technique so as to obtain a sample of 16 companies.  Based on the results of hypothesis testing, it shows that environmental performance has an effect on the level of company profitability by proxy for ROA and disclosure of Corporate Social Responsibility has no effect on the level of company profitability by proxy for ROA.

Abstrak. Tingkat pofitabilitas perusahaan merupakan salah satu aspek terpenting dalam kinerja perusahaan, sebab dapat memberikan ukuran tingkat efektivitas manajemen suatu perusahaan. Dalam kegiatan perusahaan pun tidak akan bisa lepas dari lingkungan masyarakat, oleh karenanya perlu bagi perusahaan untuk memperhatikan masalah pertanggungjawaban dan pengelolaan atas lingkungannya. Apalagi bagi perusahaan yang kegiatan aktivitasnya mengeksplorasi sumber daya alam, seperti perusahaan pertambangan. Perusahaan juga harus memiliki tanggung jawab sosial dengan pengungkapkan Corporate Social Responsibility, sebab transparansi dalam pengungkapan tersebut dapat membangun konsep pembangunan berkelanjutan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan dan pengungkapan Corporate Social Responsibility terhadap tingkat profitabilitas perusahaan dengan proksi Return on Asset (ROA) pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif, dengan teknik purposive sampling sehingga memperoleh sampel sebanyak 16 perusahaan. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa kinerja lingkungan berpengaruh terhadap tingkat profitabilitas perusahaan dengan proksi ROA dan pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap tingkat profitabilitas perusahaan dengan proksi ROA.
Pengaruh Restitusi Pajak Pertambahan Nilai dan Jumlah Pengusaha Kena Pajak terhadap Penerimaan Pajak
Authors: Michel Regita  , Elly Halimatusadiah
Published: July 2023

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh restitusi pajak pertambahan nilai dan jumlah pengusaha kena pajak terhadap penerimaan pajak pertambahan nilai. Pada penelitian ini menggunakan data sekunder dengan metode penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini seluruh pengusaha kena pajak yang terdaftar di Kantor Pelayanan Pajak X periode 2017-2021. Sampel dalam penelitian ini adalah penurunan realisasi penerimaan pajak pertambahan nilai yang terjadi pada tahun 2017-2021 sehingga diperoleh sampel sebanyak 60 data dengan purposive sampling. Pengujian hipotesis dalam penelitian ini dengan menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukan bahwa restitusi pajak pertambahan nilai berpengaruh negatif dan signifikan terhadap penerimaan pajak pertambahan nilai dan jumlah pengusaha kena pajak berpengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai. Disarankan dalam upaya meningkatkan penerimaan Pajak Pertambahan Nilai pihak fiskus perlu melakukan sosialisasi kepada pengusaha yang telah terdaftar sebagai pengusaha kena pajak untuk lebih memahami kebijakan dan prosedur restitusi serta memberikan penjelasan mengenai barang atau jasa apa saja yang dapat dikenakan PPN sehingga tidak terjadi kelebihan pembayaran Pajak Pertambahan Nilai.

Abstract. This study aims to determine the effect of value added tax refunds and the amount of taxable entrepreneurs on value added tax revenues. In this study using secondary data with descriptive research methods with a quantitative approach. The population in this study are all taxable entrepreneurs registered at the X Tax Office for the 2017-2021 period. The sample in this study was a decrease in the realization of value added tax revenue that occurred in 2017-2021 so that a sample of 60 data was obtained using purposive sampling. Testing the hypothesis in this study using multiple regression analysis. The results of hypothesis testing show that value added tax refunds have a negative and significant effect on value added tax receipts and the number of taxable entrepreneurs has a positive and significant effect on value added tax receipts. It is suggested that in an effort to increase the receipt of Value Added Tax, the tax authorities need to conduct outreach to entrepreneurs who have been registered as taxable entrepreneurs to better understand the policies and procedures for refunds and provide an explanation of what goods or services can be subject to VAT so there is no overpayment of Value Added Tax.
Studi Kasus KDRT di Polrestabes Bandung Ditinjau dari Aspek Hukum Pidana dan Kriminologi
Authors: Sarah Azkia  , Dian Andriasari
Published: July 2023

Abstract. Based on data on the handling of domestic violence cases in the PPA Unit of the Bandung Police Station in 2020-2022, out of 44 total crimes in 2022, not a single case reached the court level or was declared P21 by the Prosecutor's Office or the case was declared completed. This study aims to determine how the position of the crime of domestic violence as an offense and to find out what factors caused the majority of the number of cases of domestic violence in 2020-2022 at the Bandung Police Station did not reach the court level in terms of criminal law and criminology. The approach in this research is empirical juridical, using qualitative descriptive research specifications, sources, and data collection techniques used through literature studies with secondary data sources consisting of primary, secondary, and tertiary legal materials. The factors that caused most domestic violence cases in 2020-2022 at the Bandung Police Station did not reach the court level are divided into two factors. First, the internal factors, one of which is that the victim reports the perpetrator only as a deterrent effect, which is then revoked because the victim wants to maintain the household. Second, the external factors, one of which is that the police prioritize the use of mediation as a settlement of domestic violence cases, which causes many domestic violence cases did not go to court.

Abstrak. Berdasarkan data penanganan perkara kekerasan dalam rumah tangga Unit PPA Sat Reskrim Polrestabes Bandung tahun 2020-2022, dari 44 crime total (CT) pada tahun 2022, tidak ada satu pun kasus yang sampai ke tingkat pengadilan atau dinyatakan P21 oleh Kejaksaan maupun perkara yang dinyatakan selesai. Selain itu, pada tahun 2020 dan 2021, terdapat 160 kasus yang belum diselesaikan. Penelitian ini bertujuan untuk mengetahui bagaimana kedudukan tindak pidana kekerasan dalam rumah tangga sebagai delik dan untuk mengetahui faktor apa yang menyebabkan mayoritas angka kasus kekerasan dalam rumah tangga pada tahun 2020-2022 di Polrestabes Bandung tidak sampai ke tingkat pengadilan ditinjau dari aspek hukum pidana dan kriminologi. Metode pendekatan yang dilakukan dalam penelitian ini adalah yuridis empiris, dengan menggunakan spesifikasi penelitian deskriptif kualitatif, sumber dan teknik pengumpulan data yang digunakan melalui studi kepustakaan dengan sumber data sekunder yang terdiri dari bahan hukum primer, sekunder dan tersier. Faktor penyebab mayoritas angka kasus KDRT pada tahun 2020-2022 di Polrestabes Bandung tidak sampai ke tingkat pengadilan terbagi menjadi dua faktor, yaitu faktor internal salah satunya adalah korban melaporkan pelaku hanya sebagai efek jera saja, yang kemudian laporan tersebut dicabut karena korban ingin mempertahankan rumah tangganya; selanjutnya faktor eksternal salah satunya adalah pihak kepolisian mengedepankan penggunaan mediasi sebagai penyelesaian kasus kekerasan dalam rumah tangga yang menyebabkan banyak kasus KDRT tidak sampai ke pengadilan.
Penerapan Metode Cubic Spline Interpolation untuk Menentukan Peluang Kematian pada Tabel Mortalita
Authors: Sofiyani Sri , Permanasari Yurika
Published: July 2023

Abstract. The mortality table is statistical data from a population that states the probability that someone will die. With the modeling of the mortality table, the probability of someone dying can be known. The mortality table can be estimated by a method, one of which is the Cubic spline Interpolation method to estimate the probability of death for Indonesian people in general. The approximate value of the probability of death for a person at a certain age is obtained from the Cubic spline interpolation followed by the Spline smoothing process. Cubic interpolation is used to estimate the probability value between the values of a person's age at death. The Cubic spline interpolation solution uses a system of linear equations because the cubic function runs from  to 1, in this case according to the 2011 mortality table,  moves from 0 years old to 111 years old. The solution to a system of linear equations using Gaussian elimination produces a tridiagonal matrix to find out the points as unknown coefficients. The estimated value using the Cubic spline Interpolation method was tested using the MAPE method to determine the accuracy of the approximation value.

Abstrak. Tabel mortalita merupakan data statistik dari suatu penduduk yang menyatakan peluang seseorang meninggal. Dengan adanya pemodelan tabel mortalita maka dapat diketahui peluang seseorang meninggal. Tabel mortalita dapat ditaksir oleh sebuah metode, salah satunya dengan metode Cubic spline Interpolation untuk menaksir peluang kematian masyarakat Indonesia secara umum. Nilai pendekatan peluang kematian sesorang pada umur tertentu diperoleh dari interpolasi Cubic spline  yang dilanjutkan dengan proses smoothing Spline. Interpolasi kubik digunakan untuk menaksir nilai peluang diantara nilai-nilai rentang umur kematian seseorang. Penyelesaian interpolasi Cubic spline menggunakan sistem persamaan linier karena fungsi kubik berjalan dari  hingga , dalam hal ini sesuai dengan Tabel mortalita 2011, bergerak dari usia  tahun hingga usia 111 tahun. Solusi sistem persamaan linier menggunakan eliminasi Gauss menghasilkan matrik tridiagonal untuk mengetahui titik-titik sebagai koefisien yang belum diketahui. Nilai hasil taksiran menggunakan metode Cubic spline Interpolation diujikan menggunakan metode MAPE untuk mengetahui akurasi nilai pendekatan.
Penerapan Metode MOOSRA pada Sistem Pendukung Keputusan Pemilihan E-commerce dalam Pembelian Produk Fashion
Authors: Fitria Elsa , Gunawan Gani
Published: July 2023

Abstract. The growth of e-commerce in Indonesia continues to increase every year, especially with the pandemic accelerating e-commerce growth so that it is predicted to grow by 91%. Fashion products are a sector that is in great demand by e-commerce users in Indonesia. The many e-commerce platforms available today provide a variety of choices for consumers to buy fashion products according to the desired criteria. For this reason, a decision support system is needed to help the process of selecting e-commerce in the fashion sector with the right method. In this study, the selection of e-commerce in the fashion sector was carried out by applying the Multi-Objective Optimization on the basis of Simple Ratio Analysis (MOOSRA) method. The selection process uses 4 e-commerce alternatives, namely Shopee, Tokopedia, Lazada, and TikTok Shop, and the 5 criteria used are price, product, transaction process, service, and attractiveness. In this study the Entropy method was used to determine the weight of the criteria. The results showed that Shopee was an alternative choice for e-commerce in the fashion sector in the case study of active Unisba students with the highest performance score of 2.11960, followed by TikTok Shop of 1.87437 then Tokopedia of 1.53236 and finally Lazada of 1. 48977.

Abstrak. Pertumbuan e-commerce di Indonesia terus meningkat tiap tahunnya, terlebih dengan adanya pandemi mengakselerasi pertumbuhan e-commerce hingga diprediksi bertumbuh sebesar 91%. Produk fashion menjadi sektor yang banyak diminati oleh pengguna e-commerce di Indonesia. Banyaknya platform e-commerce yang tersedia saat ini memberi beragam pilihan bagi konsumen untuk membeli produk fashion sesuai dengan kriteria yang diinginkan. Untuk itu diperlukan sebuah sistem pendukung keputusan untuk membantu proses pemilihan e-commerce di bidang fashion dengan metode yang tepat. Pada penelitian ini dilakukan pemilihan terhadap e-commerce di bidang fashion dengan menerapkan metode Multi-Objective Optimization on the basis of Simple Ratio Analysis (MOOSRA). Proses pemilihan menggunakan 4 alternatif e-commerce yaitu Shopee, Tokopedia, Lazada, dan TikTok Shop, serta 5 kriteria yang digunakan yaitu harga, produk, proses transaksi, pelayanan, dan daya Tarik. Dalam penelitian ini metode Entropy digunakan untuk menentukan bobot kriteria. Hasil penelitian menunjukkan bahwa Shopee menjadi pilihan alternatif e-commerce dalam bidang fashion pada studi kasus mahasiswa aktif Unisba dengan perolehan skor kinerja tertinggi yaitu sebesar 2,11960 disusul oleh TikTok Shop sebesar 1,87437 kemudian Tokopedia sebesar 1,53236 dan terakhir Lazada sebesar 1,48977.
Peramalan Jumlah Penumpang Kereta Api Eksekutif di Pulau Jawa Menggunakan Model SARIMA
Authors: Ibrahim Laras Luthfiyyah , Kurniati Eti
Published: July 2023

Abstract. The number of fluctuating train passengers will especially increase during the Eid al-Fitr, Christmas and New Year holidays. At such times passengers will exceed the available capacity. To provide the best service, it is necessary to know the number of passengers in the future. So that the company can provide according to needs. With this research, it aims to create a model that will be used to predict the number of train passengers on the island of Java in 2023. The method used is Seasonal ARIMA or it can be called SARIMA. This method is a method for a forecast that is seasonal. The results obtained from the model formed are SARIMA(1,0,1)(1,1,0)12. With the forecasting results, namely the number of train passengers on Java Island with the MSE obtained 119.17. From the MSE obtained, forecasting can be said to be accurate.

Abstrak. Jumlah penumpang kereta api berfluktuasi terutama akan meningkat di saat hari raya Idul Fitri, natal dan tahun baru. Di saat seperti itu penumpang akan melebihi kapasitas yang tersedia. PT.KAI dalam meningkatkan kualitas pelayanannya, memerlukan pengetahuan jumlah penumpang di masa yang akan datang. Sehingga perusahaan bisa menyediakan sesuai dengan kebutuhan. Tujuan penelitian ini untuk membuat pemodelan yang akan digunakan untuk meramalkan jumlah penumpang kereta api di Pulau Jawa pada tahun 2023. Metode yang digunakan yaitu  Seasonal ARIMA atau bisa disebut SARIMA. Metode ini merupakan metode untuk sebuah peramalan yang bersifat musiman. Hasil yang diperoleh dari model yang terbentuk yaitu SARIMA(1,0,1)(1,1,0)12. Dengan hasil peramalan yaitu jumlah penumpang kereta api di Pulau jawa pada bulan Maret menjelang hari raya Idul Fitri yaitu sebesar 4470 jiwa.
Terapi Berbasis Internet Untuk Meningkatkan Self-Regulasi Pada Mahasiswa Dengan Internet Gaming Disorder
Authors: Purnama Hendra , Hedi Wahyudi  , Suhana
Published: July 2023

Abstract Excessive gaming behavior is known as internet gaming disorder. One thing that can cause internet gaming disorder is lack of self-regulation, or lack in ability to control and to lead themselves to achive something greater than playing game. In this research we use Internet Delivered Cognitive Behavior Therapy or ICBT as an intervention to counter those problems. This approach was chosen because of CooBT is an approach that was proved effective in reconstructing one’s self-regulation, and an approach that predicted to be effective to counter gaming addiction behavior. Research design that was used in this research is one group pretest-posttest design. Assessment tools that were used in this research is self-regulation in learning created by [1], and the internet gaming disorder scale (IGD-Scale) created by [2]. Sample in this research is college student whom have late in finishing their thesis and have internet gaming disorder condition. Data analysis used in this research in quantitative and qualitative. The result of this research shows that there is effect of internet delivered cognitive behavior therapy in increasing self-regulation in learning in college student whom have late in finishing their thesis and have internet gaming disorder condition.

Abstrak Perilaku bermain game ini memunculkan masalah ketika dilakukan secara berlebihan. Perilaku bermain game secara berlebihan sehingga memunculkan masalah lebih dikenal dengan istilah internet gaming disorder. Salah satu hal yang menyebabkan seseorang mengalami internet gaming disorder adalah self-regulation, atau cara mereka mengontrol diri dan mengarahkan diri pada tujuan yang lebih bermanfaat. Pada penelitian ini, Internet Delivered Cognitive Behavior Therapy atau lebih dikenal dengan istilah ICBT adalah pendekatan yang digunakan untuk mengatasi hal tersebut. Pendekatan ini dipilih karena CBT merupakan salah satu pendekatan yang dianggap efektif untuk merekonstruksi self-regulation dan salah satu pendekatan yang dianggap bakal efektif mengatasi masalah adiksi game. Penelitian ini dilakukan dengan menggunakan desain one group pretest-posttest design. Alat ukur yang digunakan pada penelitian ini adalah self-regulation in learning yang disusun oleh Toering (2012), dan the internet gaming disorder scale (IGD-Scale) yang disusun oleh Lemmens (2015). Sampel pada penelitian ini adalah mahasiswa yang terlambat dalam menyelesaikan tugas akhir dan mengalami internet gaming disorder. Pengolahan data pada penelitian ini dilakukan secara kualitatif dan kuantitatif. Hasil dari penelitian ini menunjukan bahwa intervensi internet delivered cognitive behavior therapy (ICBT) memberikan pengaruh terhadap self-regulation in learning pada mahasiswa yang mengalami masalah dalam penyelesaian tugas akhir dan mengalami internet gaming disorder.
Pengaruh Work Life Balance terhadap Komitmen Organisasi pada Dosen Hybrid Working
Authors: Choeriyah Alifia Nissa , Ayu Tuty Utami
Published: July 2023

Abstract. In the face of organizational change that continues to grow, organizations need human resources who have organizational commitment. One of the factors that can affect organizational commitment is work life balance. When the organization can provide support to achieve work-life balance, employees will contribute more to the organization. This study aims to describe the effect of work life balance on the three components of organizational commitment on hybrid working lecturers. This study uses causality analysis using a quantitative approach. The population selected is the lecturers of the Islamic University of Bandung, amounting to 526 people. The measuring tool for work life balance refers to the scale proposed by Fisher et al. (2009) and adapted by Gunawan et al. (2019) and organizational commitment referred to by Allen & Meyer (1997) which was adapted by Sulistiawan et al. (2021). The sampling technique is Simple Random Sampling and the number of research samples obtained is 84 lecturers. The data collection technique used is a questionnaire. The analysis technique used is SEM-PLS using SmartPLS software. The results show that 70% of lecturers have a high work life balance and the most commitment profiles, namely affective, continuance, and high normative commitment as much as 66%, and work life balance can significantly affect affective commitment by 63.9%, continuance commitment by 56.9%, and normative commitment of 39.9%.

Abstrak. Dalam menghadapi perubahan organisasi yang terus berkembang, organisasi membutuhkan SDM yang memiliki komitmen organisasi. Salah satu faktor yang dapat mempengaruhi komitmen organisasi yaitu work life balance. Ketika organisasi dapat memberi dukungan untuk mencapai work life balance, karyawan akan lebih berkontribusi pada organisasi. Penelitian ini bertujuan untuk mengetahui gambaran pengaruh work life balance terhadap tiga komponen komitmen organisasi pada dosen hybrid working. Penelitian ini menggunakan analisis kausalitas dengan menggunakan pendekatan kuantitatif. Populasi yang dipilih adalah dosen Universitas Islam bandung yang berjumlah 526 orang. Alat ukur work life balance mengacu pada skala yang dikemukakan oleh Fisher et al. (2009) dan diadaptasi oleh Gunawan et al. (2019) dan komitmen organisasi mengacu pada oleh Allen & Meyer (1997) yang diadaptasi oleh Sulistiawan et al. (2021). Teknik pengambilan sampel yaitu Simple Random Sampling dan diperoleh jumlah sampel penelitian sebanyak 84 dosen. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis yang digunakan yaitu SEM-PLS dengan menggunakan software SmartPLS. Hasilnya menunjukkan sebanyak 70% dosen memiliki work life balance yang tinggi dan profil komitmen terbanyak yaitu affective, continuance, dan normative commitment yang tinggi sebanyak 66%, serta work life balance secara signifikan dapat mempengaruhi affective commitment sebesar 63.9%, continuance commitment sebesar 56.9%, dan normative commitment sebesar 39.9%.
Pengaruh Basic Need Satisfaction terhadap Work Engagement pada Pegawai Negeri Sipil Dinas X Kabupaten Bandung
Authors: Naura Syifa Salsabila  , Agus Budiman
Published: July 2023

Abstract. The research was conducted to determine the effect of basic need satisfaction on work engagement at the X Office of Bandung Regency. Basic need satisfaction consists of three basic needs, the need for autonomy, the need for competence, and the need for relatedness, which are individual basic needs as 'nutrition' that must be obtained to maintain development, integrity, and health. (Deci & Ryan, 2000; Gieter, et al., 2017). Work engagement is a positive, satisfying state of mind related to work which is characterized by vigor, absorption, and dedication (Schaufeli, 2002). This study uses a quantitative approach to causality with multiple linear regression analysis techniques. The research subjects were all employees of the Bandung Regency X Office as many as 43 employees. The measuring instrument used in this study is the work-related basic needs satisfaction (W-BNS) from Van den Broeck, et al and the Utrecht Work Engagement Scale (UWES-17) from Schaufeli, et al. The research shows that the majority of employees have a high level of basic need satisfaction and have a high level of work engagement. Multiple linear regretion test results show that basic need satisfaction has an effect on work engagement of 75.3% (R Square .868). All dimensions of basic need satisfaction have influence where the highest influence is on autonomy .477 and the lowest has influence on relatedness .250.

Abstrak. Penelitian dilakukan untuk mengetahui pengaruh basic need satisfaction terhadap work engagement pada Dinas X Kabupaten Bandung. Basic need satisfaction terdiri dari tiga kebutuhan dasar yaitu kebutuhan akan otonomi, kebutuhan akan kompetensi, dan kebutuhan akan keterkaitan yang merupakan kebutuhan dasar individu sebagai ‘nutrisi’ yang harus diperoleh untuk mempertahankan perkembangan, integritas, dan kesehatan. (Deci & Ryan, 2000; Gieter, dkk., 2017). Work engagement yaitu sebagai keadaan pikiran yang positif, memuaskan terkait pekerjaan yang ditandai dengan semangat, penyerapan, dan dedikasi (Schaufeli, 2002). penelitian ini menggunakan pendekatan kuantitatif kausalitas dengan teknik analisis linier berganda. Subjek meneliti seluruh pegawai Dinas X Kabupaten Bandung sebanyak 43 pegawai. alat ukur yang digunakan dalam penelitian ini yaitu work-related basic needs satisfaction (W-BNS) dari Van den Broeck, et al dan alat ukur Utrech Work Engagement Scale (UWES-17) dari Schaufeli, et al. Penelitian menghasilkan jumlah pegawai yang memiliki tingkat kepuasan kebutuhan dasar yang tinggi dan memiliki tingkat keterlibatan kerja yang tinggi. Hasil uji linier berganda menunjukkan bahwa kepuasan kebutuhan dasar memberikan pengaruh terhadap work engagement sebesar 75,3% (R Square .868). Seluruh dimensi basic need satisfaction memberikan pengaruh dimana pengaruh tertinggi pada otonomi (autonomy) .477 dan yang memberikan pengaruh terendah pada relatedness (keterkaitan) sebesar .250.