bluuebunny/crossref_metadata_2025 huggingface dataset:
Optimizing dental aesthetics in mild and moderate fluorosis
Authors: Suarez López Jessica Sayonara , Núñez Morales Daniela Fernanda
Published: December 2024

Dental fluorosis is an alteration of tooth enamel caused by excessive exposure to fluoride during tooth development, resulting in white spots and aesthetic changes that affect the appearance of the tooth. Instead, injectable resins have emerged as an option to improve dental aesthetics in cases of fluorosis, by providing a non-invasive alternative to restore the appearance of affected teeth. For this reason, the study has focused on analyzing the effectiveness of injectable resins in the aesthetic treatment of dental fluorosis. It has even focused on analyzing its impact on the coverage of white spots, as well as on improving functional and aesthetic results in patients with mild to moderate fluorosis. To do this, a review of recent articles in scientific databases was carried out. In addition, the AHP methods of Saaty and VIKOR were applied to select the best treatment option, considering aspects such as patient satisfaction and durability of the restorations. Among the results, it has been observed that injectable resins proved to be effective in covering white spots and improving the aesthetic appearance in cases of mild to moderate fluorosis. However, limitations were observed in color agreement and its stability over time. In conclusion, injectable resins offer a promising solution for the aesthetic treatment of dental fluorosis. Although improvements in materials and techniques are required to address current limitations
Optimized design of digital animation based on virtual reality technology
Authors: Guo Chen , Kaliyaperuma Surendheran
Published: December 2024

Background: The production of moving images using computer systems is referred to as digital animation, or laptop-generated imagery (LGI). By using virtual landscapes and devices to create immersive settings, virtual reality (VR) improves this experience. The application of virtual reality (VR) technology and optimization algorithms to digital animation character technology is investigated in this study.Aim: The study aims to enhance the shape, motion, and interplay of animated characters using an upgraded Penguin Search Optimization (UPSO) algorithm, while also employing VR for motion design and scene communication.Methods: The research employs motion captures facts, scenario descriptions, and the character models to optimize the shape, actions, and interactions of animation characters. To improve those components, the UPSO set of rules is applied, and the efficiency of the optimized animation in realistic virtual worlds is accessed via VR generation.Results: The adoption of the UPSO algorithm resulted in a significant improvement in the realism of character actions (95%), character quality (92%), and overall product satisfaction (93%). The UPSO algorithm also achieved an accuracy of 97.03%.Conclusion: This study contributes to the advancement of animation by combining optimization algorithms with VR technology, resulting in a more immersive and appealing visual experience for users
The Influence of Using Social Media in the 5.0 Society Era on Strengthening the Tolerant Character of Class XI Students at SMA Negeri 2 Kutacane T.P 2022/2023
Authors: Safira Aulia , Lahmuddin Lahmuddin
Published: December 2024

This study aims to determine the Effect of Social Media Use in the Era of 5.0 Society on Strengthening the Character of Tolerance of Class XI Students at SMA Negeri 2 Kutacane T.P 2022/2023. This study used quantitative research. The object of this study was grade XI students of SMA Negeri 2 Kutacane and data collection techniques using questionnaires, observation and documentation. The data analysis techniques used are validity tests, reliability tests, normality tests and using hypothesis tests through simple regression. Based on the calculation of the validity test there are 20 questions, after conducting the validity test >3.88 then it is declared entirely valid, the reliability test value (x) obtained is 0.696 and the value (y) obtained is 0.703 then it is declared reliable, the normality test value obtained is 0.200 then it is normally distributed. And after a simple linear regression hypothesis test, namely t count greater than t table at a significance level of 5%, namely 3.653 > 1.710 with a total of 26 respondents, which means that there is an influence of social media use in the era of 5.0 society on strengthening the tolerance character of grade XI students of SMA Negeri 2 Kutacane T.P 2022/2023, and a simple linear regression equation Y = 38 was obtained,  406 + 0.507 X, which means that if X is increased by one unit then Y will increase by 0.507. This shows that the more the use of social media, the higher the tolerance character of students. The R Square (R²) value of 0.357 means that the use of social media has an effect of 35.7% on the tolerance character of students at SMA Negeri 2 Kutacane
The Effect of Emotional Quotient, and Stress Management on Teacher’s Organizational Commitment in Senior High School in District of Padang Lawas
Authors: Siregar Astri Novia
Published: December 2024

This study aimed to determine: (1) the effect of emotional quotient school culture on stress management, (2) the effect of emotional Quotient on teacher’s organizational commitment, (3) the effect of stress management on teacher’s organizational commitment. This study uses quantitative methods, the model used is the path analysis with inferential data analysis techniques. The population in this study are all teachers of senior high school in the district of Padang Lawas, amounting to 214 teachers. The research sample was determined by using a proportional stratified random sampling technique to obtain a sample of 137 teachers. The research instrument used for data collection was a questionnaire. The results of this study found: (1) there is a direct and significant impact of emotional intelligence on work stress management with a correlation coefficient r32 = 0,313 with contribution of the direct effect by 10%, (2)  there is a direct and significant influence of emotional intelligence on organizational commitment of teachers with a correlation coefficient R 0,094; (3) there is a direct and significant effect of work stress management on organizational commitment of teachers are direct and significant effect of stress management on organizational commitment of teachers working with a correlation coefficient of 0,217 with a contribution of R = the effect of 5%
Analysis of Mathematical Reasoning Ability Based on Problem Based Learning Value Comparison Material
Authors: Sipakkar Tari Rodearna Br , Anim Anim
Published: December 2024

Mathematical reasoning ability is a very important aspect in learning mathematics. This ability is a high-level ability that involves imagination and curiosity to think logically. Mathematical reasoning can be sharpened using the Problem Based Learning learning model, so this research was conducted to analyze the mathematical reasoning abilities of students at SMP Negeri 5 Kisaran using a qualitative descriptive approach. The subjects in this research were 32 students. The data used is written test results and observation results during the learning process which will then be analyzed using qualitative descriptive data analysis techniques including data reduction, data display and verification. The results of this research show that the mathematical reasoning ability of students in the high category is 8 people, 16 people are medium and 8 people are low, and the average value of the results of observations of mathematics learning activities in comparative material is 16.28125 with a percentage of 66.5%. which is included in the medium category. These results indicate that the reasoning abilities of students at SMP Negeri 5 Kisaran are in the medium category.
Analysis of the Use of the Tandem Application as a Bipa Learning Media for Foreign Speakers
Authors: Siregar Ulfah Maulidiah Marwah , Octafriyanda Dinda , Hutagaol Romauli , Pangaribuan Rina Lusiana , Sunarti Sunarti , Harahap Safinatul Hasanah
Published: December 2024

This research analyzes the use of the Tandem application as a medium for learning Indonesian for Foreign Speakers (BIPA) through the roomchat feature. The aim of this study is to evaluate the effectiveness of the Tandem application in improving Indonesian language skills for non-native speakers and understand the extent to which the roomchat feature can support the learning process. This study is an empirical study with a descriptive qualitative approach. Data is presented and described with comprehensive meaning. The data for this study was taken using observation and interview techniques. The results of the research show that the use of the Tandem application significantly helps improve the speaking and writing skills of BIPA students. The roomchat feature in this application allows intensive and real-time interaction between native Indonesian speakers and students, thereby creating a communicative learning environment and supporting direct language practice. This study concludes that the Tandem application is an effective and innovative tool in BIPA learning, and provides recommendations for teachers to utilize similar technology in the teaching process. It is hoped that these findings can contribute to the development of more interactive and interesting language learning methods in the future.
Memoria afectiva en los cuentos “El secreto de los Guerreros” de Tyrone Maridueña y “Una boca sin dientes” de Jorge Vargas Chavarría
Authors: Lucas Moreira Daniel , Saona Rosario
Published: December 2024

La memoria afectiva se entiende como la capacidad de evocar experiencias del pasado en el presente de un individuo a partir de estímulos sensoriales como olores, sabores, sonidos e, incluso, lugares. Este concepto lo popularizó el actor y dramaturgo ruso, Konstantín Stanislavski a finales del siglo XIX y ha influenciado otros campos de la producción artística, incluyendo la literatura. Este artículo recorre la noción de la memoria afectiva, la memoria sensorial o emotiva, es decir, la capacidad de los estímulos sensoriales para evocar experiencias pasadas, y su uso en los cuentos El secreto de los Guerreros de Tyrone Maridueña y Una boca sin dientes de Jorge Vargas Chavarría, escritores ecuatorianos contemporáneos. Se procura realizar un recorrido de la idea de memoria afectiva o memoria de las emociones y de cómo ésta ha servido en la literatura, desde Miguel de Cervantes, siglo XVII, llegando al siglo XX con James Joyce, Marcel Proust, hasta convertirse hoy en día un recurso estilístico de la literatura contemporánea que permite a los autores ahondar en temas como la complejidad de la memoria, la identidad y la experiencia humana a través de la construcción de personajes complejos, rotos, fragmentados y diégesis no lineales.
La economía ecológica para la sustentabilidad de las empresas mexicanas: desafíos y oportunidades
Authors: García Velázquez Arturo
Published: December 2024

En los últimos años la globalización de los mercados ha obligado a las empresas mexicanas a enfrentar desafíos, oportunidades y transformaciones para adoptar prácticas más sostenibles. México cuenta con una posición geográfica favorable, recursos naturales y una creciente preocupación por el medio ambiente ante el cambio climático. La economía ecológica son conocimientos sistemáticos para un uso correcto de los recursos naturales en las actividades humanas, permitiendo a las empresas mexicanas respondan a sus actividades y necesidades, manteniéndose en equilibrio con la sustentabilidad, lo cual es requisito indispensable para mantenerse en un mercado altamente competitivo. El objetivo de este trabajo de reflexión es analizar los fundamentos de la economía ecológica y su relación con los pilares de la sustentabilidad, para ello se hizo un análisis de revisión de literatura, considerando los aportes de varios autores, identificando que la economía ecológica representa una oportunidad significativa para la sustentabilidad, pero a medida que más empresas reconozcan los desafíos que enfrentan debido a los límites del planeta, consideren los procesos naturales y las actividades humanas. Así como el consumo del capital fabricado incorpore principios del uso responsable de los recursos naturales para evitar contaminantes. Por consiguiente, se espera que, para los próximos años, México avance hacia un modelo económico para promover las oportunidades sustentables empresariales y estas se equilibren con el crecimiento económico, la responsabilidad social y ambiental.
Pengembangan Sistem Informasi untuk Meningkatkan Pelayanan pada Coffeeshop
Authors: Melisa Sundari , Mayusdilla Hesyah , Zulfanur Redho , Alfarizi M. Rafi , Rahayu Sri
Published: December 2024

Sistem informasi manajemen proyek berbasis web memainkan peran krusial teruntuk meningkatkan efisiensi dan efektivitas operasional, khususnya di sektor coffeeshop yang memerlukan pengelolaan informasi yang terintegrasi dan transparan. Penelitian ini bertujuan teruntuk merancang sistem informasi manajemen proyek bagi Dekultur Coffee menggunakan metode waterfall, yang memastikan proses pengembangan dilakukan secara terstruktur dan sistematis. Sistem ini dirancang untuk mengatasi berbagai tantangan, termasuk penyajian informasi, pengelolaan tugas, dan kolaborasi antarstaf, melalui fitur utama seperti pelacakan progres proyek secara real-time, manajemen tugas, pelaporan terintegrasi, dan pengelolaan sumber daya berbasis web. Dengan pendekatan tinjauan literatur, penelitian ini berhasil mengidentifikasi kebutuhan utama dan menerjemahkannya menjadi solusi sistem yang inovatif, yang dirancang untuk meningkatkan keterlibatan pelanggan sekaligus efisiensi operasional. Hasil penelitian memperlihatkan sistem informasi tersebut tidak hanya bisa meningkatkan efisiensi dan transparansi operasional Dekultur Coffee, tetapi juga memiliki potensi untuk diterapkan di berbagai sektor lain yang membutuhkan solusi manajemen proyek yang serupa. Dengan demikian, sistem ini bisa berkontribusi signifikan teruntuk keberlanjutan dan kemajuan operasional Dekultur Coffee serta menjadi model inovasi dalam pengelolaan proyek.
Sustainable Marine Fisheries Production in the Philippines
Authors: Dickson Jonathan , Tiongson Lainie
Published: December 2024

The fisheries sector plays an important role in the economy of the country. In the coastal and marine waters as well as aquaculture, it provides substantial benefits to the Filipino nation, in terms of food and essential nutrients, substantive employment and sustenance, and valuable foreign exchange. The total fisheries production comprises three sectors, namely: the aquaculture sector, municipal sector, and commercial sector. In 2001, marine landings were about 66% or 1,946,074 MT of the total fisheries production. Fishermen (small-scale and commercial) use various types of gears, with heavy concentration in inshore/municipal waters where production is highest. Despite the stable figures of catch and exports of the fisheries, this sector faces serious challenges in the management of fisheries. Overexploitation of coastal resources still continues. This paper gives an overview of the fisheries resources and discusses the contribution of fisheries by sector, the major problems of the industry, sustainable fishing technologies, and fisheries management approaches and key recommendations. Sustaining the country's fisheries and coastal resources requires urgent and concerted action by responsible authorities and the wider participation of stakeholders at all levels. Interventions are required for the effective implementation of a wide range of measures as well as shifts in management perspectives.
Analisis Pendapatan Peternak Sapi di Desa Arongo Kecamatan Landono Kabupaten Konawe Selatan
Authors: Rosmalia Ade
Published: December 2024

Berdasarkan observasi di Desa Arongo Kecamatan Landono Kabupaten Konawe Selatan memiliki keunggulan alam bidang peternakan. Jenis ternak yang paling banyak serta unggul dipelihara di Desa Arongo adalah ternak sapi yang dimana masyarakat telah beternak Sejak tahun 1997 sampai dengan saat ini. Tujuan dari penelitian ini untuk mengetahui pendapatan usaha peternak sapi di Desa Arongo Kecamatan Landono Kabupaten Konawe Selatan. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder, pengumpulan data dilakukan dengan cara observasi dan wawancara. Sampel dalam penelitian ini adalah 52 orang yang memiliki usaha ternak sapi. Hasil penelitian yang telah dilakukan di Desa Arongo menunjukan bahwa rata-rata total pendapatan bersih yang diperoleh peternak dari modal sendiri dalam satu tahun penjualan adalah sebesar Rp. 59.835.901 unuk setiap peternak dengan jumlah total pendapataan sebesar Rp. 2.213.928.368. Sedangkan Rata-rata pendapatan bersih dengan modal gaduh dalam satu tahun penjualan adalah sebesar Rp. 7.434.633 dengan jumlah total pendapatan sebesar Rp. 11.519.503. Usaha setiap peternak layak untuk terus di kembangkan karena Revenue Cost Ratio peternak sapi di Desa Arongo Kecamatan Landono Kabupaten Konawe Selatan berada pada nilai di atas 1 ( R/C > 1 ).
Diagnose- und Interventionskompass
Authors: Geramanis Olaf
Published: December 2024

Der Diagnose- und Interventionskom- pass ist ein Modell zur Lösung komple- xer organisatorischer Probleme für Füh- rungs- und Beratungspersonen. Er zielt darauf ab, Veränderungen dort anzuset- zen, wo sie am effektivsten sind, und kombiniert verschiedene Denk- und Handlungsweisen. Das Modell gliedert die Organisation in drei Handlungssys- teme: Auf organisationaler Ebene geht es um die Gesamtstruktur als Ganzes, auf Gruppenebene um die Zusammen- arbeit innerhalb von Teams und auf in- dividueller Ebene geht es um die per- sönlichen Erwartungen. Diese drei Systeme sind komplex miteinander verwoben und das Modell hilft dabei, Konflikte aus unterschiedlichen Perspek- tiven zu beleuchten, um nachhaltige Lösungen zu finden.
Advanced Thermal Management in Railway Systems
Authors: Mohebbi Rasul , Mohebbi Masoud
Published: December 2024

Thermal management is pivotal for the efficient operation and longevity of railway systems. In modern railway engineering, particularly within electric and hybrid trains, effective thermal regulation is vital to ensure component reliability and safety. This chapter delves into advanced thermal management strategies in railway systems, with a primary focus on battery thermal management, innovative cooling systems, and the utilization of nanofluids. Key topics include the principles of forced convection heat transfer, emphasizing the superior thermal conductivity of nanofluids, which significantly enhances heat transfer performance. The application of the lattice Boltzmann method (LBM) for simulating fluid flows and heat transfer in complex geometries is thoroughly examined, providing critical insights for optimizing cooling strategies. Additionally, the thermophysical properties of nanofluids and their profound impact on battery thermal management systems (BTMS) are explored, demonstrating how these advanced cooling mediums prevent overheating, maintain optimal performance, and extend battery life. Through a comprehensive review of contemporary studies and numerical simulations, this chapter underscores the imperative of advanced thermal management systems in modern railway applications, presenting groundbreaking solutions to enhance system efficiency and safety.
The G-Code Game-Play Formalism
Authors: By Tomas
Published: December 2024

The main purposes of a game definition language are: to simplify the task of implementing the game, compared to coding it directly in a programming language; to define a standard representation, ensuring that everybody uses the exact same definition of the game, thereby enabling scientific methods of operation such as repeatability of experiments and clear communication of results; and finally to serve as a long-term repository, releasing the game from dependence on computer hardware and operating systems. The major problems that the human writer of the game definition faces are: how to turn the game rules into statements in the formalism, and how to ensure that the game definition as a whole is complete and correct. This seems to suggest that a helpful design of a game definition language is one where the game definition closely follows a description of the game written for human consumption; where standard devices, such as tables and gridded mapboards, can be encoded easily and succinctly; and where the game definition is clear and compact.
Podoby vyjadřování osobních postojů při popularizaci češtiny
Authors: Dufková Hana
Published: December 2024

This article explores the expression of personal attitudes in the popularization of linguistic topics, particularly in Czech. It focuses on how linguists, who also also speakers of the language, communicate their knowledge to the public while inevitably presenting personal stances on language use. By analyzing examples of both professional linguists and non-experts engaged in language popularization, the article demonstrates the difficulty of maintaining a clear boundary between objective linguistic description and subjective evaluation. It shows that popularization often involves choices influenced by personal and professional judgments, particularly in relation to the standardization of language. The article also examines the ways in which non-linguists may prioritize their personal views. Finally, the study discusses how different approaches to evaluating linguistic phenomena are reflected in publicly available materials, illustrating the variability in the expression of both positive and negative attitudes towards the language.
The Influence of USDT Dominance on Volatility and Stock Market Performance in Indonesia
Authors: Putera Muhammad Tommy Fimi , Ramadhani Muhammad Harits Zidni Khatib
Published: December 2024

This study aims to analyze the influence of USDT (Tether) dominance on the volatility and performance of the stock market in Indonesia. USDT, as one of the largest stablecoins in the world, plays a significant role in the global crypto market and can impact various asset classes including stocks. This study uses time series data covering the period from 2018 to 2023, focusing on the Indonesian stock market index (IHSG) and USDT dominance in the crypto market. The methods used in this research include multiple regression analysis to examine the relationship between USDT dominance and IHSG movements, as well as Granger Causality tests to evaluate whether USDT dominance can predict changes in stock market volatility. The results show a significant relationship between increased USDT dominance and increased stock market volatility in Indonesia. Additionally, USDT dominance is found to have a predictive effect on the decline in stock market performance, especially in unstable market situations. These findings have important implications for investors and policymakers in Indonesia, given the increasing interconnection between the crypto market and traditional financial markets. This study recommends tighter monitoring of stablecoin movements like USDT and enhanced financial literacy among market participants to anticipate potential volatility impacts.
The Effectiveness of Case-Based History Learning in Developing Students' Research and Problem-Solving Skills
Authors: Mutawakkil Mutawakkil
Published: December 2024

This study aims to explore the effectiveness of case-based learning in history education in developing students' research and problem-solving skills. A literature review method was employed to critically analyze relevant sources. The findings indicate that case-based learning positively impacts students' analytical and research skills and enhances their motivation to learn. Through the case study approach, students are trained to explore information sources independently, analyze data, and formulate arguments based on relevant evidence. Additionally, case studies enable students to confront complex situations, encouraging them to think critically and creatively when searching for solutions. These findings suggest that case-based learning not only improves students' understanding of historical events but also enriches their learning experience in a contextual and applicable way. This research aims to contribute to the development of more innovative history teaching methods in schools and provides practical implications for teachers in enhancing students' critical thinking skills.
Investigating the Role of Holistic Education in Global Learning: A Bibliometric Approach
Authors: Judijanto Loso , Subroto Desty Endrawati , Dumiyati Dumiyati , Haryanti Yuyun Dwi , Thalib Najdah
Published: December 2024

This study investigates the role of holistic education in global learning using a bibliometric analysis approach. Drawing data from 1,000 articles published between 1970 and 2024, this analysis identifies key themes, influential authors, and collaboration patterns in the field of holistic education. The findings reveal that holistic education research is centered on themes like higher education, sustainability, and transformative learning, reflecting the field's response to global challenges. Collaboration networks show strong international partnerships, with notable contributions from the United States, United Kingdom, and emerging interest in Asian countries. The analysis also highlights the application of holistic education in specialized areas such as medical and nursing education, emphasizing its relevance to fostering well-rounded professionals. However, challenges persist in assessment methods, cultural adaptability, and technological integration, indicating areas for future research. This study provides a comprehensive overview of holistic education, underscoring its potential to address the educational needs of a globalized world while identifying critical directions for further development.
Assessing the Role of School Leadership in Mediating the Impact of Teacher Professional Development on Curriculum Implementation in Indonesia
Authors: Judijanto Loso , Suwarna A. Idun , Hanim Siti Aisyah , Nuswantoro Patriandi , Noviyani Rafiqa
Published: December 2024

This study examines the mediating role of school leadership in the relationship between teacher professional development (TPD) and curriculum implementation in Indonesian schools. Using a quantitative approach, data were collected from 160 teachers across various regions, utilizing a Likert-scale questionnaire to measure perceptions of TPD, leadership practices, and curriculum implementation effectiveness. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was applied to test the hypothesized relationships. The findings indicate that school leadership has a significant direct impact on curriculum implementation and an indirect effect through its influence on TPD. School leadership was shown to enhance TPD outcomes, which in turn positively affected curriculum implementation, highlighting the importance of an integrated approach where leadership and TPD efforts are aligned to drive successful curriculum outcomes. These results have practical implications, suggesting that investment in leadership training and needs-based TPD can strengthen curriculum application, contributing to improved educational quality.
Tinjauan Literatur mengenai Strategi Inovasi dalam Meningkatkan Keunggulan Kompetitif
Authors: Judijanto Loso , Maqfirah Poetri AL-Viany , Ralahallo Fransiska Natalia
Published: December 2024

Strategi inovasi merupakan salah satu elemen penting dalam menciptakan keunggulan kompetitif yang berkelanjutan di era persaingan global yang dinamis. Penelitian ini bertujuan untuk mengidentifikasi tema-tema utama dalam literatur strategi inovasi melalui analisis bibliometrik, dengan fokus pada hubungan antar konsep, tren penelitian, dan kolaborasi internasional. Hasil analisis menunjukkan bahwa "innovation strategy" merupakan tema sentral yang terkait erat dengan teknologi, inovasi terbuka, dan strategi bisnis. Teknologi seperti kecerdasan buatan dan Internet of Things (IoT) berperan sebagai enabler utama dalam mendukung inovasi produk dan model bisnis. Selain itu, kolaborasi lintas negara, khususnya antara negara-negara seperti China, United States, dan United Kingdom, terbukti memainkan peran signifikan dalam mendorong penelitian dan pengembangan inovasi. Meskipun demikian, tantangan seperti resistensi terhadap perubahan dan ketidakpastian pasar masih menjadi hambatan dalam implementasi strategi inovasi. Penelitian ini menekankan pentingnya kapabilitas organisasi, budaya inovasi, dan kolaborasi yang efektif untuk mencapai keberhasilan. Penelitian masa depan disarankan untuk mengeksplorasi hubungan antara strategi inovasi dan keberlanjutan guna menghadapi tantangan global yang semakin kompleks.
Urgensi Etika Profesi Sebagai Penunjang Manusia Dalam Bekerja Untuk Memenuhi Kebutuhan Hidup
Authors: Nurdiansah Muhamad Andre , Maheswari Kusuma Keizalinaya Natasha
Published: December 2024

Artikel ini membahas urgensi etika profesi dalam menunjang kehidupan manusia, khususnya di dunia kerja. Etika profesi, yang mencakup nilai-nilai seperti integritas, transparansi, akuntabilitas, dan profesionalisme, berperan penting dalam meningkatkan kinerja organisasi dan menciptakan lingkungan kerja yang sehat. Penerapan etika yang baik mampu membangun kepercayaan dan kolaborasi antar karyawan serta mencegah praktik negatif seperti korupsi. Selain itu, etika profesi juga berdampak signifikan pada kesejahteraan individu, dengan menciptakan kepuasan dan komitmen kerja yang lebih tinggi. Artikel ini menyoroti bagaimana penerapan etika profesi tidak hanya mendukung produktivitas organisasi, tetapi juga berkontribusi pada pembangunan masyarakat yang lebih adil dan berkelanjutan.
Edukasi Perpajakan Bagi UMKM: Meningkatkan Kesadaran Pajak Demi Keberlanjutan Usaha
Authors: Septiani Dwi , Ferdiansyah Ferdiansyah , Sunarto Sunarto
Published: December 2024

Kurangnya pemahaman terhadap peraturan perpajakan di kalangan Usaha Mikro Kecil dan Menengah (UMKM) dapat menghambat kelangsungan usahanya karena terancam sanksi dan denda yang mungkin dijatuhkan oleh otoritas pajak terkait. Dalam mendukung kepatuhan dan kesadaran akan pentingnya kewajiban perpajakan bagi UMKM binaan Yayasan Darul Anwar Banten, program edukasi mengenai peraturan perundang-undangan dari sektor perpajakan serta cara penyusunan laporan pajak dan pemenuhan kewajiban harus dilakukan dengan baik. Metode pelaksanaannya meliputi penyuluhan, pelatihan teknis dan pendampingan intensif bagi UMKM tersebut. Hasil evaluasi menunjukkan sekitar 85% peserta mengalami peningkatan pemahaman dan siap memenuhi kewajiban perpajakan secara mandiri. Program ini membantu meningkatkan kepatuhan perpajakan UMKM dan mendukung kelangsungan usaha mereka dalam jangka panjang.
Menilai Evolusi Teknik Penilaian Bisnis: Analisis Bibliometrik
Authors: Judijanto Loso
Published: December 2024

Penelitian ini bertujuan untuk menganalisis evolusi teknik penilaian bisnis melalui pendekatan bibliometrik, menggunakan alat VOSviewer untuk memetakan tren kata kunci, hubungan antar topik, kepadatan penelitian, dan kolaborasi antar penulis. Hasil analisis menunjukkan bahwa metode penilaian tradisional seperti Discounted Cash Flow (DCF) masih mendominasi literatur, namun tren terbaru menunjukkan peningkatan minat pada metode yang lebih fleksibel dan berbasis teknologi, seperti real options dan fuzzy logic. Selain itu, teknologi seperti kecerdasan buatan (AI) dan big data semakin diintegrasikan dalam penelitian penilaian bisnis. Visualisasi kolaborasi penulis menunjukkan adanya kelompok kolaborasi yang erat, dengan beberapa penulis berperan sebagai penghubung antar kluster penelitian. Studi ini mengidentifikasi peluang penelitian masa depan di area-area seperti forensic accounting dan penggunaan teknologi canggih dalam penilaian bisnis, serta pentingnya kolaborasi lintas disiplin dan lintas negara untuk memperkaya literatur. Dengan demikian, penelitian ini memberikan wawasan penting bagi pengembangan teknik penilaian bisnis di masa mendatang.
Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency
Authors: Putra Muhammad Anwarul , Yuliarti Norita Citra , Suharsono Riyanto Setiawan
Published: December 2024

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using  the variable costing method is influential in determining the cost of production which only includes variable  costs. The application of the variable costing method  can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing  method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs  are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.
Optimal Portfolio Analysis of LQ-45 Stocks Based on Capital Asset Pricing Model
Authors: Tobing Ainun Sakinah L , Fitri Nur Aisyah , Ajmilia Qori Fadla , Sadalia Isfenti
Published: December 2024

Analysis of optimal portfolio formation for LQ-45 stocks using the Capital Asset Pricing Model (CAPM) is an interesting and complex topic in financial management. This study aims to calculate the expected return and systematic risk of each LQ-45 stock, and evaluate the combination of these stocks to form an optimal portfolio. By using CAPM and Modern Portfolio Theory (MPT), this study can provide a comprehensive framework to understand the risk-return dynamics of stock investment. Despite the limitations of CAPM, this study shows that CAPM remains an important tool in investment analysis. Recommendations for future research are to conduct further empirical analysis to test the effectiveness of CAPM in various market conditions and develop models that combine CAPM with additional factors to improve return prediction.
Public Participation in Health Policy Making: A Bibliometric Review of Scientific Publications
Authors: Judijanto Loso , Saripudin Risman , Andarmoyo Sulistyo
Published: December 2024

Public participation in health policy-making is a vital component for fostering equity, transparency, and inclusivity in health systems worldwide. This study presents a bibliometric analysis of scientific publications to explore the research landscape on public participation in health policy-making. Using data from Scopus and Web of Science, the analysis identified key themes, influential contributors, and emerging trends. The findings reveal a growing emphasis on patient-centered care, governance frameworks, community health interventions, and the role of data and digital technologies. Prominent themes include the inclusion of vulnerable populations, such as women, children, and individuals with disabilities, as well as the integration of public input during health crises like the COVID-19 pandemic. Despite progress, challenges such as power imbalances, tokenistic participation, and the digital divide persist. This study highlights the importance of institutional frameworks, investments in data infrastructure, and digital tools to enhance participatory practices. Recommendations for future research include examining the long-term impact of participation, addressing gaps in low- and middle-income countries, and exploring the intersection of public engagement and technology. By synthesizing existing knowledge, this study contributes to advancing theory and practice in participatory health policy-making.
Income Analysis to Increasing Business Profits at MSMEs Teh Tarik Annura Salatiga
Authors: Sukma Tiwi Umaydatul Febianty , Mulyadi Dedi , Sandi Santi Pertiwi Hari
Published: December 2024

Teh Tarik is a drink that is spread across Southeast Asian countries from Malaysia, Singapore and Indonesia. Teh Tarik Annura was founded in 2019. The aim of this research is to analyze revenue in increasing business profits received by MSME Teh Tarik Annura. In this research, quantitative descriptive methods were used, namely case studies that used observation, interviews, documentation and literature study methods. From the data that has been calculated, business income and profit during the period in 2023 experienced increases and decreases every month with an average income of IDR. 23,250,000 starting from January to December 2023, and with an average operating profit of Rp. 17,188,750 from January to December 2023. Data shows that in one period in 2023, from the data that has been calculated, revenue and operating profit increased four times, in March-April there was an increase in income of 29%, in May-June experienced an increase of 14%, in August-September there was an increase of 20%, and in November-December there was an increase in revenue of 19%.  Operating profits also experienced an increase. March-April experienced an increase in operating profits of 40%, in May-June there was an increase of 46%, in August-September there was an increase of 20%, and in November-December there was an increase in income of 16%. The results of the research show that if income increases, the operating profit received will increase, and if expenses increase but income is greater, then operating profit will not decrease significantly.
The Impact of the People's Business Credit (KUR) Programme on Entrepreneurship Development and Economic Growth in Indonesia
Authors: Syamsu Rijal  , Antou Gracela Pinkan
Published: December 2024

The People’s Business Credit (Kredit Usaha Rakyat, KUR) program has been a significant government initiative in Indonesia, aimed at promoting entrepreneurship and stimulating economic growth, particularly among micro, small, and medium enterprises (MSMEs). This study examines the impact of the KUR program on entrepreneurship development and economic growth, using a quantitative analysis based on a sample of 100 MSME entrepreneurs who have received KUR loans. Data was collected through a survey utilizing a Likert scale (1-5) and analyzed using SPSS version 25. The results show that KUR funding positively impacts business expansion, innovation, and profitability, with a significant correlation between program participation and improvements in entrepreneurship development. Furthermore, the study highlights the program’s contribution to local economic growth through job creation and increased regional economic activity. The findings indicate that the KUR program is effective in fostering entrepreneurship, particularly in rural areas, and plays a crucial role in stimulating economic growth at the local level. The study provides valuable insights for policymakers to improve the program and further support MSMEs in Indonesia.
Encouraging Community Empowerment and Local Economic Independence in Villages through Sustainable Economic Development Techniques
Authors: Nazeri Nazeri , Hidayat Rahmat , El Maza Rina
Published: December 2024

With an emphasis on local economic independence and community empowerment, this publication examines sustainable economic development tactics in villages. The purpose of this study is to present an integrated and comprehensive picture of sustainable village economic development. The researcher assesses economic development initiatives in several community areas in Indonesia, using qualitative descriptive methods. The findings of the study show that a comprehensive and integrated approach that considers the economic, social, cultural, and environmental demands of the local population is necessary for sustainable economic development in villages. To achieve local economic independence, community empowerment through active community involvement in the formulation and implementation of economic development programs is very important. The author of this article suggests a sustainable economic development plan for villages that is based on the ideas of community empowerment and participation. Harnessing local resources, strengthening organizations and cooperatives, empowering women and youth, developing small and medium-sized enterprises and the agricultural sector, and implementing sustainable environmental management are all parts of this plan. In conclusion, a comprehensive and integrated approach that emphasizes local economic independence and community empowerment can lead to sustainable economic development in villages. The plan can improve the welfare of the village community and encourage sustainable economic growth.
The Use of Indigenous Language to Promote Public Policy in Indonesia
Authors: Rai Putra Ida Bagus , Putu Aridawati Ida Ayu , N. Widarsini Ni Putu , Teguh I Wayan , Wardhani Aditya , Bayu Temaja I Gede Bagus Wisnu
Published: December 2024

This article aims at establishing hypothesis-based suggestions in promoting government public policy toward Indonesian using indigenous language. This research was conducted descriptively to describe the phenomena found. The data were also obtained from libraries and related sources. The results of the study indicate that the rapid development of the Bahasa Indonesia does not necessarily eliminate the role of regional languages. This is because regional languages still have a vital function. The existence of regional languages makes it easy for the government to convey their policies, especially for people who still use regional languages. Therefore, it is important to always preserve regional languages.
The Intersection of Social Engineering and Rehabilitation Law: Evaluating the Effectiveness of Law Reform for Drug Addicts in Indonesia
Authors: Ngaisah Siti , Widoyoko Wredha Danang , Haryono Haryono , Rahmawati Diah Ayu , Sanusi Ruchan
Published: December 2024

This study examines the intersection of social engineering and rehabilitation law in Indonesia, focusing on the effectiveness of legislative reforms addressing drug addiction. By employing a juridical analysis of legislation, the research evaluates the alignment of Indonesia’s Narcotics Law with social engineering principles aimed at shifting societal perceptions of addiction from punitive to rehabilitative. Findings reveal significant challenges, including limited institutional capacity, societal stigma, and inconsistencies in law enforcement, which undermine the intended outcomes of rehabilitation laws. Comparative insights from global best practices underscore the need for integrated and well-resourced strategies to enhance the effectiveness of rehabilitation-focused legal frameworks. Recommendations are proposed to address these challenges through legislative revisions, institutional strengthening, and public awareness campaigns.
Multiple solutions for p(x)-Kirchhoff type problems with extended Robin boundary conditions
Authors: Baladi Houssam , Aglzim Abdellatif , Filali Mohammed , Tsouli Najib
Published: December 2024

This article considers p(x)-Kirchhoff type problems with extended  Robin boundary conditions. Using the mountain pass theorem, Ekeland's  variational principle, and Krasnoselskii's genus theory, we prove  the existence at least two, and infinitely many non-trivial weak  solutions under some suitable conditions on the non-linearities.  The main results improve and generalize the results introduced in [1]. 
For more information see https://ejde.math.txstate.edu/Volumes/2024/83/abstr.html
Fog Cloud Computing Based on Lightweight Scheme for Secured Smart Grids
Authors: Khumalo Philani , Nleya Bakhe , Dlamini Mvikeli , Sibiya Khulekani , Molefe Mlungisi , Shezi Nokwanda
Published: December 2024

The integration of fog and cloud computing in smart grids presents a promising approach to enhance the security and efficiency of energy management systems. This paper proposes a lightweight cryptographic scheme tailored for fogcloud architectures to secure smart grid communications. The scheme leverages the distributed nature of fog computing to reduce latency while maintaining robust security measures against cyber threats. By incorporating quantum-resistant cryptographic techniques, the proposed solution addresses the unique challenges of data confidentiality, integrity and privacy in smart grids. Our approach is designed to be resource-efficient, making it suitable for deployment in environments with limited computational power, such as smart meters and Internet of Things (IoT) devices. Comprehensive performance evaluations demonstrate that the proposed scheme not only enhances security but also improves the overall efficiency and reliability of smart grid operations. The findings suggest that this lightweight scheme is a viable solution for securing next-generation smart grids, providing a balance between security and operational demands. Performance evaluation demonstrates that the scheme provides secure and efficient authentication while minimising computational and communication overheads.
ADOPTION OF GINGER (Zingiber officiale) PRODUCTION TECHNOLOGIES IN SOUTHERN ZONE OF KADUNA STATE, NIGERIA
Authors: Baba, B. G.  , Jibril, S. A.  , Yakubu, S.
Published: December 2024

The study assessed the adoption of ginger production technologies in Southern Agricultural Zone of Kaduna State, Nigeria. Multistage-sampling technique was used in selecting 172 respondents. Data were collected using structured questionnaire and analysed using descriptive and inferential statistics. The results revealed that majority (54.1%) of the respondents were male with a mean age, household size and farming experience of 43 years, 7 persons and 17 years, respectively. Similarly, the respondents had an average farm size and annual income of 1.9 hectares and ₦707,907, respectively. The results also revealed that majority (77.3%) of the respondents sourced information on ginger production technologies from fellow farmers. Farm operation technology and recommended land preparation practices were the most adopted ginger production technology. The result further revealed that educational background (P<0.01) and annual income (P<0.05) significantly influenced the adoption of ginger production technologies. The major constraints to the adoption of ginger production technologies were inadequate capital (=3.31) and inadequate processing facilities (=3.09). The study concluded that educational level, annual income and years of experience were the factors influencing the adoption of ginger production technologies in the study area. The study recommended that there is a need for Government to increase farmers’ capital and credit facilities and make these services accessible to the farmers to improve technology adoption, farmers should form cooperative to enable them get access to credit and enjoy economics of scale.
Controls of the implementation of environmental protection measures during underground ore exploitation
Authors: Jovanović Ivan , Staletović Novica
Published: December 2024

Technological parameters also have an impact on the environment due to the exploitation of the ore deposit. Therefore, it is necessary to analyze and assess environmental risks in the approved exploitation area and take measures and conditions to prevent, reduce and eliminate harmful impacts on the environment and human health. The aim of the paper is to emphasize that it is important to manage the environment, that measures should be determined and taken to eliminate, prevent and reduce environmental impacts in order to meet the conditions for further uninterrupted operation of the mine without violating legal provisions regarding environmental protection.