bluuebunny/crossref_metadata_2025 huggingface dataset:
Komparasi Efektivitas Metode Pembelajaran terhadap Pemahaman Konsep Kimia
Authors: Indah Juitaningsih
Published: July 2024

The purpose of this study is to determine the influence of learning methods on the understanding of chemical concepts among high school students in South Jakarta. The method employed is experimentation. The population size in this study is 611 students, thus the sample taken is 10% of the population, which is 60 students. The results of hypothesis testing indicate a significant influence of the learning method on the understanding of chemical concepts among high school students in South Jakarta.
Inovasi Pendidikan: Dampak Metode Pembelajaran terhadap Peningkatan Literasi Anak Disleksia
Authors: Eva Rachel Meisyana Sianipar  , Feri Hidayat  , Naira Sahda Ranupatma  , Shabrina Hafilah  , Siti Hamidah
Published: July 2024

Every citizen has the right to education, including children with special needs. One of the activities of education is learning. Learning is a way for a person to develop. By learning someone will have broad insight. But in reality there are some children who have learning difficulties, one of which is dyslexia. Therefore, a method is needed to help the learning process of dyslexic children in reading. The main purpose of this research is to explain some of the development methods that have been done by previous researchers so that they can become recommendations in conducting development methods for children with dyslexia. The results of the review of selected articles state that customizing learning approaches according to the individual needs of the child is very important to ensure the effectiveness of learning. There are three main approaches that can improve dyslexic children's literacy: multisensory approach, auditory approach and visual approach.
Kolaborasi Sekolah dan Industri: Menyiapkan Siswa Untuk Dunia Kerja
Authors: Fadya Safitri Rahman  , Agilia Febriani  , Fadillah Annisak  , Irlyanova Sabina  , Pramudia Ananda
Published: July 2024

In order to face challenges in the industrial sector and strengthen entrepreneurial culture, collaboration between schools and the business world/industrial world is really needed. Provisions related to business and industrial activities are not only carried out in special or vocational schools, but can be provided from elementary school. The research method used in this article is qualitative. The results of the analysis show that collaboration between schools and industry in preparing students for the world of work is a form of technological and vocational education innovation in Indonesia which expects schools and industry to play a greater role in determining, encouraging and driving technology education and students must be able to understand both theoretical and practical by applying it directly to the world of work.
Manajemen Konflik dalam Organisasi
Authors: Dini Vientianty  , Fildza Rasiqah  , Nadiyah Mawaddah
Published: July 2024

Conflict Management in an organization is meant by someone who is an actor between someone outside and each other in a conflict. Conflict management is an approach based on processes that lead to forms of communication from outsiders and how they influence interests and realize self-interpretation in forming individual attitudes within the organization. In an organization, individuals and groups of workers are interrelated with the work of other parties. When a conflict arises in an organization, the cause is always identified as poor communication. Likewise, when a bad decision is made, poor communication becomes less efficient communication. However, conflict is not always detrimental but can also be beneficial in the long term. Meanwhile, according to the interactionist view, conflict is something that must be stimulated, because conflict can encourage change in the organization. Conflict can change behavior and can make the parties in conflict aware of their mistakes. Awareness of these mistakes will be able to increase productivity in the organization.
Sifat Organoleptik Madumongso Tape Ubi Ungu dengan Perbedaan Proporsi Tape Ketan Hitam dan Tape Ketan Putih
Authors: Ardansyah Putra Hariyanto  , Lilis Sulandari  , Ita Fatkhur Romadhoni  , Andika Kuncoro Widagdo
Published: July 2024

Madumongso in this research is a processed product made from purple sweet potato tape, black sticky rice tape, and white sticky rice tape which is processed by mixing supporting ingredients such as sugar, coconut milk and pandan using low heat. Round shape wrapped in plastic and crepe paper. Optimal organoleptic characteristics can increase consumer acceptance and the combination of these ingredients can increase the nutritional content of the product. The aim of this product is 1) to determine the organoleptic properties which include shape, color, taste, texture, 2) to determine the nutritional content of madumongso purple sweet potato tape with the difference in proportions of black sticky rice tape and white sticky rice tape. This type of research is experimental. The data collection technique used was observation through 5 training panelists and 25 semi-practice panelists who were assisted with assessment observation sheets 1-5. The independent variables in this research are purple sweet potato tape, black sticky rice tape and white sticky rice tape, the dependent variables in this research are shape, color, taste and texture, and the control variables in this research are the type of equipment, raw materials and manufacturing techniques. Data analysis in this study used one-way ANOVA. The results of this research show 1) there is no influence on color and texture, 2) there is an influence on shape, taste and level of liking for the purple sweet potato madumongso tape product.
Pengaruh Kualitas Laporan Keuangan dan Kompetensi Sumber Daya Manusia Terhadapnya
Authors: Deewar Mahesa  , Jaluanto Sunu Punjul Tyoso
Published: July 2024

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh yang lebih mendalam dari persaingan sumber daya manusia terhadap keterampilan pelaporan keuangan. Metode penelitian ini menggunakan strategi literature review. 20 artikel penelitian yang relevan dijadikan sebagai data sekunder dan dijadikan sebagai sumber penelitian. Kriteria yang digunakan untuk mencari database Google Scholar digunakan untuk memilih artikel. Temuan penelitian ini menunjukkan bahwa persaingan sumber daya manusia berpengaruh terhadap peningkatan kapabilitas pelaporan keuangan. Selain itu, pengguna laporan keuangan dianggap mampu membuat keputusan ekonomi yang lebih baik dengan bantuan keterampilan laporan keuangan yang kuat. Ketika sumber daya manajemen siklus yang kompeten tersedia, laporan keuangan akan lebih akurat, efisien, dan efektif. Temuan ini diharapkan dapat menjadi bahan pertimbangan bagi suatu organisasi atau lembaga dalam rangka mendorong persaingan sumber daya manusia dan menghasilkan laporan keuangan yang berkualitas.
Pengaruh Sistem Informasi Akuntansi dan Penggunaan Teknologi Informasi Terhadap Kinerja Individu Karyawan Pada PT Fajar Abadi Mahameru
Authors: Feny Nur Rohmawati  , Maria Yovita R. Pandin
Published: July 2024

PT Fajar Abadi Mahameru, which is located at Jalan Kadaka No. 7A, Jatimulyo, Lowokwaru, Malang City, is a company engaged in the manufacturing sector. The phenomenon that occurs at PT Fajar Abadi Mahameru is that company assignments carried out by employees have not provided maximum performance for the company. The purpose of this research is to examine and analyze the influence of Accounting Information Systems and Information Technology Use on the performance of individual employees at PT Fajar Abadi either partially or simultaneously. This type of research is quantitative with data collection techniques using questionnaires distributed to 40 employees according to the research criteria. Based on the findings of the analysis, it can be concluded that the accounting information system and the use of information technology partially have a positive but not significant effect on the performance of individual employees. While the accounting information system and the use of information technology simultaneously (together) affect the performance of individual employees.
Pengembangan Teknik Pemasaran Dan Inovasi Untuk Meningkatkan Kualitas Pelayanan Kedai Vespa Palu
Authors: Arin Aurizal Ishak  , Faruq A.H Lamusa  , Harnida Wahyuni Adda
Published: July 2024

Kedai Vespa Palu is a coffee shop business that has been established since 2017 which is engaged in the culinary field. With the main sale of coffee-type drinks. Kedai Vespa Palu in running its business certainly requires financial management of operational management and strategies to fulfill the sustainability of the business. By doing operational management and strategic management and doing business analysis to maintain the sustainability of the business. as for the business results that have been achieved by the hammer vespa shop, namely raw material management, operational management and strategies that are useful for increasing services and turnover of hammer vespa shops. Kedai Vespa Palu will continue to strive to improve the quality of servants and operations, and strategies to achieve even greater targets to develop the business.
Transaksi Derivatif Lindung Nilai (Hedging) Pada PT. Krakatau Steel (Persero) Tbk
Authors: Rani Zahra  , Aulia Diana Savitri  , Elice Violeta  , Siti Rodiah
Published: July 2024

The purpose of this research is to learn more about PT Krakatau Steel (Persero) Tbk's (the company under investigation) use of derivative hedging transactions. In this study, content analysis was applied as a qualitative methodology. The 2020 financial statements are the data source for this study. According to the data, PT Krakatau Steel (Persero) Tbk makes use of derivative instruments as a form of risk management. Swaps, spot trades, forward contracts, and options are all examples of derivative transactions. The corporation also employs derivative instruments to reduce exposure to uncertainty. Due to the size of its operations, PT Krakatau Steel (Persero) Tbk is a prime candidate for the usage of derivative instruments. Companies of PT Krakatau Steel (Persero) Tbk's size typically have the financial resources to incur all the costs necessary to use derivatives in order to reap the economic benefits they provide. The hedging effect is expected by the company to be able to mitigate exchange rate risks and price fluctuations. Therefore, hedging can make it easier for companies to make funding plans and buying and selling transactions carried out by companies.
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang
Authors: Jayanti Indah Fresilina  , Marhaendra Kusuma  , Miladiah Kusumaningarti
Published: July 2024

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022
Authors: Clarisa Sukmaning Ati  , Imam Baidlowi  , Nur Ainiyah  , M. Bahril Ilmiddaviq
Published: July 2024

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.
Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski
Authors: Dian Dwi Sahniar  , Tatas Ridho Nugroho  , Nurdiana Fitri Isnaini  , Imam Baidlowi
Published: July 2024

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.
Pengaruh Literasi Keuangan Dan Mindset Entrepreneur Terhadap Kinerja UMKM Di Pasar Alok Maumere
Authors: Arnoldus Arianto  , Wilhelmina Mitan  , EmilianusEo Kutu Goo
Published: July 2024

This study aimed to determine the effect of financial literacy and entrepreneurial mindset on the performance of Micro, Small, and Medium Enterprises ( MSMEs). This research employed a quantitative approach. The population in this study was 630 MSME players in the Alok market, Maumere. The sample was selected using the solvin formula resulting in 87 respondents. The data used in this study was primary data. The data were collected using questionnaires distributed to MSME players in the Alok market. The data were analyzed using descriptive statistical analysis, data qality test, multiple linear regression analysis, t-test, F test with the assisst of IBM SPSS, coefficient of determination. The results of this study indicated that partially and simultaneously financial literacy and entrepreneurial mindset had no effect on the performance of MSMEs in the Alok market, Maumere.
Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah Diindonesia
Authors: Dandi Gunawan  , Nurlaila Nurlaila  , Laylan Syafina
Published: July 2024

In this study the measurement of financial performance at Islamic Commercial Banks in Indonesia is carried out based on sharia aspects which consist of Islamic financial performance and Islamic maqashid performance. This study aims to analyze the performance of Islamic banking, especially Islamic Commercial Banks in Indonesia during the five year period from 2018-2022. Which is measured using the Sharia Conformity and Profitability (SCnP) and the Sharia Maqashid Index (SMI). The data used are 5 Islamic Commercial Banks consisting of: Bank Muamalat Indonesia (BMI), Bank Mega Syariah (BMS), Bank BCA Syariah (BCAS), Bank Bukopin Syariah (BBS), Bank Aceh Syariah (BAS). The data source used in this research is secondary data. Data is obtained from the annual reports of BUS in Indonesia for 2018-2022 via the website of each Islamic Commercial Bank. The results of this study show that based on the graphs and rankings, the results of the comparison of SCnP and SMI during the 2018-2022 period show that Islamic Commercial Banks in Indonesia are in one quadrant, namely URQ (Upper Right Quadran), Bank Aceh Syariah (BAS) is ranked first, Banks Muamalat Indonesia (BMI) is ranked second, Bank BCA Syariah (BCAS) is ranked third, Bank Bukopin Syariah is ranked 4th, and Bank Mega Syariah is ranked fifth.
Pengaruh Perubahan Tarif Pajak, Tingkat Pendapatan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Gresik
Authors: Putri Pinasti  , Nyimas Wardatul Afiqoh
Published: July 2024

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit
Authors: Nur Rohmawati  , Tumirin Tumirin
Published: July 2024

The aim of the research is to analyze the influence of auditor competence and independence on audit quality. This type of research is quantitative research by distributing questionnaires. The theory used in this research is attribution theory. The sampling method in this study was purposive sampling method. The sample used in this study was 57 respondents. The analytical method used is multiple linear regression analysis. The results of this research indicate that the auditor competency variable has a significant effect on audit quality and auditor independence has a significant effect on audit quality. This can encourage or improve audit quality.
Studi Literatur Pendidikan Anti Korupsi Pada Organisasi Sektor Publik
Authors: Edi Abral
Published: July 2024

Organizations are made up of people who react differently to the impact of corruption. Organizational integrity includes the integration of systems, operational organization, strategy, control, corruption, and ethical standards, thereby creating norms of behavior. Another misconception is that corruption originates from organizations, not the individuals within them, as if ethical violations in practice occur almost by osmosis from organizations that are not accountable to those individuals. Individual efforts to eradicate corruption are likely to be less successful than efforts made by organizations. The transfer of money from individuals into organizational dynamics can be seen in the case of criminal corporations. Disruption if the organization provides a structural framework that eliminates the possibility of practical corruption. The ability of individuals to interpret rules or decide whether to implement certain protocols should be avoided in systems that cannot be manipulated.
Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Organisasi Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Putri Marliana Nuril Azmi  , Dirvi Surya Abbas  , Kimsen Kimsen
Published: July 2024

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan
Authors: Ichwan Syahrul Gunawan  , Dirvi Surya Abbas  , Triana Zuhrotun Aulia
Published: July 2024

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value.
Keywords Managerial Ownership, Institutional Ownership Company Value
Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Mia Novianti  , Dirvi Surya Abbas  , Triana Zuhrotun Aulia
Published: July 2024

This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.
Integrasi Akuntansi Lingkungan Untuk Kinerja Bisnis Dan Pertanggungjawaban Yang Komprehensif
Authors: Dinda Indri L. L.  , Intan Sari  , Riski Ilham Syah Saputra  , Sonya Widia Sari  , Rika Damai Yanti  , Ersi Sisdianto
Published: July 2024

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.
Pengaruh Thin Capitalization, Transfer Pricing Aggresiveness, Multinationality, Besaran Aset Tak Berwujud Dan Pemilihan Auditor Terhadap Penghindaran Pajak Pada Perusahaan Indeks Idxnoncyc
Authors: Muhammad Yasykur Aminullah  , Murtanto Murtanto  , Aqamal Haq
Published: July 2024

Indonesia is one of the developing countries in the Southeast Asia region and is known as a country with abundant natural resources. The results of this natural wealth stretch from Sabang to Merauke which makes Indonesia. Apart from that, based on Indonesia's geographical location, which is flanked by two continents, namely the Asian continent and the Australian continent, and flanked by two oceans, namely the Indian Ocean and the Pacific Ocean, making Indonesia the world's maritime axis. Due to Indonesia's strategic geographical location, it is not surprising that Indonesia is one of the countries visited by many other countries, whether just for traveling or to start various companies. The number of foreign companies established in Indonesia continues to increase. The conditions are certainly beneficial for the country because it can reduce unemployment and increase the amount of state income in the internal and external sectors. One of the internal revenues for the Indonesian state is through taxes.
Analysis Of The Relationship Of Work Environment To Employee Performance BPJS Employment Jambi
Authors: Cindy Shelomita  , Irgi Sahrinra  , Ratih Kusumastuti
Published: July 2024

This study aims to evaluate the work environment and employee performance at BPJS Employment in Kota Jambi, emphasizing the influence of the work environment on employee performance. Utilizing a quantitative descriptive method, the authors clarify objectives, plan the approach, and collect data for comparison between work environment conditions and employee performance. BPJS Employment in Kota Jambi, functioning as a government institution and Social Security program, is dedicated to providing community services with a commitment to excellence. The study identifies a positive relationship between the work environment and employee performance, with a regression coefficient of 0.949 indicating a potential 94.9% increase in performance with a 1% improvement in the work environment. The research confirms a significant impact of the work environment on employee performance, accounting for 76,7% of the variance, while the remaining 23.3% is influenced by unexplored variables.
Analisis Penerapan Pengendalian Manajemen Pada PT. Indomarco Prismatama
Authors: Linda Novia Sari  , Safa Wildanul Arfi  , Hwihanus Hwihanus
Published: July 2024

The purpose of this study was to determine the application of management control at PT Indomarco Prismatama. This research uses a qualitative descriptive method. The data sources in this study use primary data sources, namely the results of interviews with a resource person who works at the company. In addition, this study also uses secondary data sources obtained by reading existing articles to complement the data needed in this study. Indomaret faces a number of problems related to its business operations, but Indomaret has taken proactive steps to overcome these challenges. Management control is very influential on the development of a company
Peran Internal Auditor Untuk Mencegah Terjadinya Fraud Di Dalam Perusahaan
Authors: Mei Liana Rofilia Sari  , Aginsha Caurel Natasya  , Irda Agustin Kustiwi
Published: July 2024

This article aims to determine the role of internal auditors in preventing conditions or fraud in companies. Acts of circumstances can occur due to opportunity, pressure and rationalization, as mentioned in the fraud triangle. One of the reasons why perpetrators of conditional acts can freely carry out conditional acts is if there is no proper supervision, so that the opportunity to carry out conditional acts comes. Therefore, the role of independent internal auditors in companies is very necessary to suppress opportunities that will be taken by potential perpetrators.
Analisis rasio keuangan untuk menilai kinerja keuangan pada PT Unilever Indonesia Tbk Tahun 2022-2023
Authors: Diah Sohnya Pratika  , Dewi Anggraini Kusuma Wardani  , Enrico Firzatullah Maulana  , M. Thoha Ainun Najib
Published: July 2024

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.
Analisis Rasio Profitabilitas Dan Rasio Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan PT. Sepatu Bata Tbk
Authors: Indah Ivanka  , Muhammad Yafiz  , Arnida Wahyuni Lubis
Published: July 2024

PT Shoes Bata Tbk is a company engaged in the manufacture of leather shoes, canvas shoes, casual and sports shoes, injection/slop sandals and industrial footwear safety mats. Financial performance is a description of the financial condition of a company which is analyzed using financial analysis tools, usually the measure used is the ratio. Research conducted by the author to analyze the financial performance of PT Shoes Bata Tbk based on profitability ratios and activity ratios. The profitability ratio can be measured by Gross Profit Margin, Net Profit Margin, and Return on Investment. Where Gross Profit Margin and Net Profit Margin are ratios that measure the company's ability to earn profits on sales, Return on Investment is a ratio that measures the company's ability to use all assets owned to generate profits after tax. The activity ratio can be measured by Receivable Turnover, which is a ratio that measures the company's ability to quickly manage the level of accounts receivable turnover. Inventory Turnover is a ratio that shows how quickly inventory turns over in sales activities. And Total Asset Turnover is a ratio that measures a company's ability to create sales using all the assets it owns. The aim of this research is to find out and analyze the financial performance of PT SEPATU BATA Tbk during 2016-2021 based on the two ratios. This research uses a descriptive qualitative approach method. The data source used is secondary data in the form of profit/loss financial report data and balance sheet reports. The results of this research indicate that the financial performance of PT Shoes Bata Tbk for the 2016-2021 period based on GPM is considered very good because the company was able to reduce the cost of goods sold, resulting in high sales and high gross profit. NPM is considered not good because the net profit generated is less with quite high sales. ROI is considered very poor because the high total assets are not commensurate with the net profit generated. RT is considered very good because it increases every year. IT is considered very poor due to the decrease in cost of goods sold and increase in average inventory each year. TAT is considered quite good because the company is able to manage its assets well. Financial performance as measured by the profitability ratio and activity ratio can be said to be less efficient, because the components of the profitability ratio and activity ratio are still low and do not reach good company standards.
Influence of the COPD Assessment Test respiratory item score on the decision to hospitalize patients with disease exacerbation in a hospital emergency department
Authors: Pulido Herrero Esther , Villanueva Etxebarria Ane , Aramburu Ojembarrena Amaia , Piñera Salmerón Pascual , Quintana López José María , Esteban González Cristóbal , Gallardo Rebollal María Soledad , Amigo Angulo Juana María , Urrutikoetxea Etxebarria Saioa , Ibarrola Luengas Iraitz , Armentia Bardeci Jesús María , García Gutiérrez Susana
Published: July 2024

Objetivos. El CAT (COPD Assessment Test) es un cuestionario de calidad de vida que mide el impacto que la enfermedad pulmonar obstructiva crónica (EPOC) está teniendo en el bienestar y vida diaria de los pacientes. Consta de 8 ítems divididos en 4 respiratorios y 4 no respiratorios. Conocer el impacto de las puntuaciones de los ítems respiratorios y no respiratorios en la puntuación CAT total, en diferentes momentos de la exacerbación de EPOC (24 horas antes de la exacerbación o basal, en la exacerbación, a los 15 días y a los 2 meses). Secundariamente, se valoró la influencia de los ítems respiratorios de la puntuación CAT total, en la decisión de ingreso de los pacientes atendidos por exacerbación de EPOC (EA-EPOC) en un servicio de urgencias hospitalario (SUH). Método. Estudio de cohortes prospectivo. Se reclutaron pacientes que acudían al SUH con síntomas compatibles con EA-EPOC. La variable “Paciente respiratorio altamente sintomático”(PRAS) se definió como el paciente que tiene 3 puntos o más en al menos 3 de los 4 ítems respiratorios del CAT basal. Las variables de resultado fueron para el primer objetivo: la puntuación CAT total y desglosada por ítems, en los 4 momentos estudiados. Para el segundo objetivo fue el ingreso hospitalario. Resultados. Se incluyeron 587 pacientes. La media de la puntuación CAT total basal fue 13,48 (7,29), en urgencias fue 24,86 (7,25), a los 15 días fue 14,7 (7,47) y a los 2 meses 13,45 fue (7,36). La proporción sobre la puntuación CAT basal total de los ítems respiratorios fue de 53,4% (20,76) y en el momento de llegar a urgencias del 48,2% (11,47). Los PRAS fueron 82 (14,0%). Ingresaron 359 pacientes (61,2%). Los predictores de ingreso hospitalario fueron: PRAS (OR 3,045, IC 95%: 1,585-5,852, p < 0,001), disnea de reposo (OR 2,906, IC 95%: 1,943-4,346, p < 0,001) y algunos tratamientos instaurados en el SUH (oxigenoterapia: OR 4,550, IC 95%: 3,056-6,773, p < 0,001; diurético: OR 1,754, IC 95%: 1,091-2,819, p = 0,02; y antibiótico iv: OR 1,536, IC 95%: 1,034-2,281, p = 0,03). Este modelo logra un área bajo la curva COR de 0,80 (IC 95%: 0,763-0,836). Conclusiones. En pacientes con EA-EPOC atendidos en urgencias, la alta puntuación de ítems respiratorios en el CAT basal, la disnea de reposo a su llegada al SUH y varios de los tratamientos instaurados en urgencias (oxigenoterapia, diuréticos y antibioterapia intravenosa) demostraron tener buena capacidad de predicción de ingreso hospitalario. La puntuación CAT total así como la puntuación en los ítems respiratorios del mismo son una herramienta que podría ayudar al clínico a individualizar el tratamiento o los controles posteriores.
Prevalence of Non-classical Congenital Adrenal hyperplasia among Patients Managed as A polycystic Ovarian Syndrome using 17-Hydroxy-progesterone as A Biomarker
Authors: Abdelmonem Mahmoud Farid , Saba Ahmed Mohammed , Rammah Ahmed Mohammed
Published: July 2024

Background: Women with non-classical congenital adrenal hyperplasia (NCAH) is presented with clinical manifestations similar to that of polycystic ovary syndrome (PCOS). Thus, the clinical differentiation between two conditions is challenging. This study aimed to estimate the prevalence of NCAH in women managed as a polycystic ovarian disease.
Patients and Methods: This work was conducted at the Assisted Reproduction Unit (International Islamic Center for Population Studies and Research, Al-Azhar University). It includes 120 women, 100 of them representing the patient group. Those women asked the medical advice for treatment of anovulation infertility by the Intracytoplasmic sperm injection (ICSI). The other 20 females represented the control group. They were treated for male-factor infertility. The prevalence of NCAH among female treated as PCOS was estimated.
Results: The diagnosis of NCCAH was confirmed for 5% of women treated as PCOS in this study. The study also confirmed the clinical and biochemical similarities between the two conditions. However, the differentiation was possible by the significant difference of 17-hydroxyprogesterone between the two groups. A cutoff value of 3.98 ng/ml provided an excellent diagnostic power for NCAH. The area under the curve (AUC) was 0.981, sensitivity was 100.0% and specificity was 97.89%.
Conclusion: The measurement of 17-hydroxyprogesterone can be used as a screening tool to differentiation PCOS from NCAH, permitting proper treatment planning.
Factors associated with cervical cancer prevention coverage
Authors: Rocha Diego Barbosa , Costa Ângela Neves , Dias Cristiano Leonardo de Oliveira , Neiva Ricardo Jardim , Lopes Victor Leão , Diniz Héllen Julliana Costa , Pinto Welberth Leandro Rabelo , Mendes Emilly Ferraz , Silva Dayane Indyara de Sá , Rodrigues Marcos Gabriel de Jesus , Mendes Ana Clara Dias , Melo Debora de Paula , Leopoldo Anielly Geovanna Santos , Melo Saulo de Paula , Mesquita Fernanda de Moura , Ribeiro Natália Gonçalves , Cordeiro Simone Queiroz
Published: July 2024

Objective: To evaluate the factors associated with cervical cancer prevention coverage. Methods: an integrative literature review was conducted, articles retrieved from the secondary databases Virtual Health Library, Latin American and Caribbean Health Sciences Literature, Scientific Electronic Library Online and Online System for Search and Analysis of Medical Literature were analyzed, based on Boolean operators. Results: the factors associated with this outcome were being married/widowed/separated/divorced, not being a smoker, having health insurance, having seen a doctor in the last year and having a domicile registered in the Basic Family Health Unit, factors such as not being scheduled by the professional, women with a family income of up to 1 minimum wage, who studied up to the 4th grade,   residents in the Northeast region and in municipalities with up to 20,000 inhabitants, women who had never attended school, with four or more children, a history of four or more births, who did not use contraception and had inadequate knowledge about the test, feelings of shame, fear and fear of the diagnosis represented barriers to the performance of the test. Conclusion: the data of the study indicate that the factors that influence the coverage of cervical cancer prevention tests may be individual, structural and access, technical and cultural.
Absenteísmo por doença em instituição federal no extremo norte do Brasil: um estudo em tempos de pandemia
Authors: Pires Ednalda Marques , Fonseca Ricardo Alves da , Camargo Calvino , Dias Carla de Albuquerque , Oliveira Sidney Willei da Silva , Magioni Mirella Januário
Published: July 2024

Objetivou-se analisar a incidência e as causas do absenteísmo por doença em uma instituição federal no extremo norte do Brasil, durante o período de 2018 a 2022, com foco nos impactos da pandemia de covid-19. Realizou-se um estudo documental de série temporal, segundo casos de absenteísmo por doença, registrados no Subsistema Integrado de Saúde do Servidor Público e disponibilizados pelo Instituto Federal de Educação, Ciência e Tecnologia de Roraima. Posteriormente, por meio de uma abordagem transversal, foi desenvolvida uma análise do tipo descritiva de uma amostra de 36 participantes que responderam a um questionário estruturado sobre o ambiente laboral e as medidas implementadas pela instituição no período da pandemia. Houve predomínio de afastamentos entre mulheres e técnicos-administrativos em Educação. Transtornos mentais e comportamentais, além de doenças infecciosas e parasitárias, foram as principais causas dos afastamentos, com uma mudança significativa durante a pandemia, quando outras doenças, como a covid-19, passaram a predominar. As associações entre absenteísmo por doença dos servidores da instituição com o período investigado e o sexo foram estatisticamente significativas; bem como entre o motivo dos afastamentos dos servidores com absenteísmo por doença e o período investigado. Embora as medidas institucionais contra a disseminação da covid-19 fossem consideradas satisfatórias por 80,5% dos participantes, muitos servidores não se sentiam seguros no trabalho presencial. Mesmo que as medidas de biossegurança tenham sido bem avaliadas, a insegurança persistente e a falta de interesse no suporte psicológico evidenciam áreas críticas a serem abordadas para melhorar o bem-estar e reduzir o absenteísmo.
Research on Training Mode of Applied Talents Based on OBE Concept
Authors: Yu Yang
Published: July 2024

In order to explore the training path of applied talents in line with the needs of social development, based on the concept of OBE, this paper analyzes and sorts out some problems faced in the training process of applied talents. Then, in order to solve these problems, the paper puts forward some countermeasures such as optimizing the curriculum system, innovating practical teaching and constructing project-based teaching. Finally, combining with the logistics engineering major of Liaoning Institute of Technology, the paper analyzes the implementation effect of the applied talent training mode based on the OBE concept. The results show that this model is helpful to improve the graduates' application ability and quality, and better carry out school-enterprise cooperation and promote regional economic development. At the same time, it provides reference for the reform of higher education and teaching.
New Media User Privacy Protection Mechanism Based on Differential Privacy and Data Anonymization
Authors: Xu Yuting , Liu Yanghe , Hou Mingshan
Published: July 2024

With the rapid development of new media, user privacy issues have become increasingly important. New media platforms, such as TikTok, Twitter, and WhatsApp, process vast amounts of user data daily, including personal information, behavioral data, and social relationships. The extensive collection and use of this data present numerous privacy protection challenges. Many users are not fully aware of how their data is collected and used when using new media platforms, lacking informed consent regarding data collection. Consequently, relying on users to take proactive privacy measures to prevent the disclosure of critical information is difficult to achieve. To address this issue, this paper proposes a privacy protection mechanism that combines differential privacy and data anonymization. The mechanism protects query results through differential privacy techniques and hides user identity information using data anonymization techniques, thereby ensuring user privacy during data analysis and processing. This paper conducts necessary experimental analysis on the proposed method, and the results demonstrate its usability and effectiveness.
To Cultivate Talents for the Party and the Country, Comprehensively Improve the Teaching Quality of Curriculum Ideological and Politics in Courses Related to Economics
Authors: Hui Qianqian , Yang JianQuan
Published: July 2024

The report of the 20th National Congress of the Party pointed out that "adhere to the education of the Party and the education of the country, comprehensively improve the quality of independent training of talents, and implement the fundamental task of cultivating morality and cultivating people." In view of the practical difficulties in ideological and political teaching of economics majors, this paper explores the path to comprehensively improve the quality of ideological and political teaching of economics majors under the mixed teaching mode in the age of digital intelligence from the four aspects of "teaching materials, construction paths, teaching modes and assessment systems", and has achieved remarkable results and provided useful references for peers.
Overseas Strategic Communication Strategies of New Energy Enterprises: Media Image Analysis of BYD and CATL in Hungary
Authors: Chen Yilin
Published: July 2024

The 2024 Government Work Report released by the State Council pointed out that the export of “new trio” - electric vehicles, lithium-ion batteries, and photovoltaic products has witnessed a year-on-year increase of nearly 30%, showcasing that the momentum of Chinese new energy enterprises going global is thriving. Hungary, ranking among the top three lithium-ion battery producing countries globally, with its automotive industry accounting for 10% of its GDP and 20% of its total exports, serves as a crucial market. Since 2022, Chinese leading battery enterprises represented by CATL and electric passenger vehicle enterprises represented by BYD have successively established factories in Hungary, drawing extensive attention from local media and the public. These flagship enterprises of the “new trio” have become important symbols of China’s high-quality development, and their media image in host countries can to some extent represent the overseas image of Chinese new energy enterprises, holding significant implications for the construction of China’s national image. Leveraging the author’s language expertise, this paper selects and analyzes 220 relevant reports from three mainstream media outlets in Hungary through a combination of qualitative and quantitative methods, supplemented by longitudinal and cross-sectional analysis. Additionally, considering the enterprises’ overseas social media operations, the paper examines the external communication images of the two Chinese new energy enterprises and the challenges they face, concluding with tailored recommendations.