bluuebunny/crossref_metadata_2025 huggingface dataset:
THE CIVIL SCIENCE OF THE SOCIAL ORIENTATION OF CIVIL LAW REGULATION
Authors:   Kuban State University, KOLOMIETS N.N. , SLESAREV V.L. ,   Private Law Research Centre under the President of the Russian Federation named after S.S. Alexeev
Published: August 2024

The objectives of this study are to identify the role of civil legislation in the implementation of the policy of the welfare state at the present stage of state development and to identify the main features of the social orientation of civil law regulation. To achieve the goals of the study, the author analyzes the basic concepts necessary to determine the essence of the social orientation of law, namely "social" and "socialization", examines the doctrinal opinions of both domestic and foreign scientists on the importance of civil regulation in achieving social objectives, conducts a comparative legal analysis of domestic and foreign legislation in order to determine the level of legal regulation of the socialization of law. Based on the results of the study, the author identifies and argues for the main features of the social orientation of civil law regulation. It is determined how private law norms should be coordinated with the policy of the welfare state, regulated at the constitutional level.
EXTRAORDINARY APPEAL OF ERRONEOUS RECOVERY IN BANKRUPTCY. NOVELTIES OF LEGISLATION
Authors:   Kuban State University, POTAPENKO N.S.
Published: August 2024

The purpose of the work is to analyze the novelties of legislation in the field of extraordinary appeal of erroneous recovery in bankruptcy.The objectives of the study include reviewing changes in bankruptcy legislation, determining the range of subjects entitled to extraordinary appeal, studying the specifics of restoring the appeal period and evaluating the effectiveness of this institution as a tool for protecting creditors' rights.Currently, there is an increasing importance of mechanisms for protecting the rights of participants in bankruptcy proceedings, due to the complexity and versatility of bankruptcy cases. Federal Law No. 107-FZ of 29.05.2024 introduced significant changes to the bankruptcy legislation, which legislated the institution of extraordinary appeal.The principal conclusion of the article is that an extraordinary appeal against an erroneous recovery in bankruptcy is an effective tool for protecting creditors' rights and ensuring the stability of civil turnover. The author proves that this mechanism makes it possible to exclude fictitious debts from the register of creditors' claims and prevent the devaluation of their mandatory claims.
POSTULATES OF THE SCHOOL OF CRITICAL LEGAL STUDIES (BASED ON THE EXAMPLE OF SOCIAL-LEGAL THEORY OF R.M. UNGER)
Authors:   Kuban State University, ADYGEZALOVA G.E.
Published: August 2024

The purpose of the work was to identify and formulate the main provisions, the initial views of supporters of the School of Critical Legal Studies, which have developed in the United States since the 1970s of the twentieth century, through an analysis of the views of one of the activists of the movement of critical legal studies, the Brazilian statesman and jurist Roberto Mangabeira Unger. The objectives of the work include studying the conditions for the emergence and origins of critical legal research, analyzing the methodological basis, studying the works and statements of R. Unger, formulating the postulates of the school of critical legal research and the foundations of R. Unger’s political and legal theory. To achieve the set goal and solve problems, the author uses such general scientific and specific scientific methods as analysis, synthesis, historical, system-structural, comparative methods. In addition, the author's interpretation of R. Unger's views is presented based on the translation of his Englishlanguage works.Results: objective and subjective factors in the formation of the School of Critical Legal Studies have been identified, the connection between the ideas of the school’s supporters and the moderate direction of American sociological jurisprudence and the realistic school of law has been identified, the main postulates of the supporters of critical legal studies have been formulated based on the provisions of the political and legal views of R. Unger. Conclusions: The school of critical legal studies arose on the basis of an understanding of law primarily as a social institution designed to ensure a balance of individual, social and state interests. Like legal realists, representatives of the school tried to demythologize legal phenomena by analyzing the legal life of society. In addition, Unger, appealing to O. Holmes’s views on law as a product of experience, saw the further development of human society through the introduction of new technologies and experiments based on social solidarity and cooperation, when the state and law act as guardians of society and do not limit it progressive development.
An Empirical Study for the Dynamic and Personalised Learning Experience of the AI Course Generator
Authors: Amal Sophian Faza , Saiid Ismail Abu , Mansor Hafizah
Published: August 2024

In a world that is quickly evolving, the demand for continuous learning and upskilling is critical for personal and professional growth. However, many learners struggle to create personalised, efficient learning paths tailored to their unique needs due to the limitations of traditional course creation methods, which require significant human input and expertise. This project aims to address this problem by developing "modulo," an innovative platform designed to automate the creation of personalised and structured learning paths. The objectives of “modulo” are to leverage artificial intelligence and external APIs to generate customised study plans for any chosen subject, integrate curated YouTube tutorials and supplemental materials, and enhance the learning experience with adaptive quizzes tailored to user progress. The methodology follows an Iterative-Waterfall approach, combining structured phases with iterative cycles to incorporate feedback and adapt to emerging challenges. The system architecture is built on a microservices framework, with a frontend developed using React and Next.js, and a backend supported by Supabase with Prisma for database management, NextAuth for user authentication, and Stripe for payment processing. The result is a scalable and maintainable platform that empowers diverse user groups by enhancing education accessibility. “modulo” provides a dynamic and personalised learning experience, making a meaningful impact on self-directed learning
Intoxicações de animais por praguicidas da classe dos carbamatos
Authors: Datorre Alan , Mendes Patricia Franciscone
Published: August 2024

Intentional poisoning by exogenous agents occurs with certain frequency and represents a high percentage of the causes of death in small animals in Veterinary Medicine. The carbamate popularly known in Brazil as “chumbinho”, is often linked to cases of criminal poisoning of domestic animals in the country, being sold illegally and widely used as a domestic rodenticide. The objective of this work was to discuss some types of pesticides and their toxicities, having inorganic and organic substances in their composition. A systematic review of national and international literature was carried out using the following key words: anticholinesterases, carbamates, pesticides, poisoning; using the following scientific databases for academic research: Virtual Health Library (VHL), SciELO, Scopus, CAPES Journal Portal, Google Scholar, PubMed and Biomed Central. Pesticides, with their inorganic chemical nature, appear in everyday life and are classified as organochlorines, organophosphates, carbamates and others, having an immediate effect in the organism. Cases of poisoning involving toxic agents illegally sold as rodenticides are very frequent and it is noted that, in most cases, the lack of knowledge and/or lack of information on the part of owners regarding the subject are significant factors in cases of sudden death of poisoned animals treated in veterinary clinics. The best way to reduce the incidence of poisoning in companion animals can be through training veterinarians working in the area of first aid, as well as their involvement in prevention through raising awareness among the population regarding the use of these toxic agents. There is also a need for greater supervision of the illegal marketing of these chemicals by public bodies.
Model Pengembangan Kepemimpinan Islami Siswa di Sekolah: Analisis Interaksi Antara Kurikulum, Motivasi Belajar, dan Kinerja Guru
Authors: Sukarsih Sukarsih , Zulkarnain Zulkarnain , Alamsyah Gafar , Asha Lukman
Published: August 2024

This study aimed to develop a conceptual model representing interactions among Islamic education curriculum, student learning motivation, teacher performance, and student Islamic leadership development in five Madrasah Aliyah in Bengkulu, involving 100 teachers and 100 students. Using the Partial Least Squares Structural Equation Modeling (PLS SEM) method, this research succeeded in identifying empirical interactions among the aforesaid variables. The analysis results showed that the Islamic education curriculum had very large influences on student learning motivation and teacher performance with a T-statistic of 11.341 and 38.421 and a P-value of 0.000 for both. Apart from that, this research also found that student learning motivation had significant impacts on teacher performance and the development of students' Islamic Leadership, as evidenced by T-statistics of 3.585 and 106.232 and a P-value of 0.000. The indirect influential relationship between the curriculum through student learning motivation on teacher performance also showed statistical significance with a T-statistic of 3.046 and a P-value of 0.002, and the indirect influence of student learning motivation on Islamic leadership development through teacher performance with a T-statistic of 3.613 and a P-value of 0.000. These results confirmed that the model had been well-developed and well-confirmed. The results also emphasized the importance of a good curriculum and high learning motivation in improving teaching performance and developing student leadership based on Islamic values.
Keywords: Islamic education curriculum, student learning motivation, teacher performance, and student Islamic leadership development
Budaya Organisasi Sekolah Upaya Meningkatkan Prestasi Mahasiswa di Revolusi Industri 4.0
Authors: Yahya Yahya , Bestri Rafikah , Walef Sri Mures
Published: August 2024

Revolusi adalah perubahan yang mendasar pada aktivitas manusia dalam menyesuaikan diri dengan tuntutan kehidupan. Proses ini akan mempengaruhi system pendidikan yang akan dijalankan, dimana pendidikan harus mampu membekali peserta didik dengan keterampilan mencari, menganalisa, menemukan, menyimpulkan, kemudian menyampaikan serta tata cara menggunakan informasi dan teknologi. Era Revolusi Industri 4.0 memberikan tuntutan tersendiri bagi dunia pendidikan, lembaga pendidikan harus mempersiapkan pendekatan baru dalam bidang pendidikan, lembaga pendidikan harus memiliki literasi baru  berupa literasi data, teknologi dan sumber daya manusia.
Pendidikan pada era revolusi industri 4.0 harus mampu meningkatkan kemampuan dan keterampilan sumber daya  manusia, adaptasi dan pembaharuan dalam komponen pendidikan, peningkatan kompetensi dan keterampilan pendidik dan melibatkan teknologi pada proses pembelajaran. Kurikulum harus mampu meningkatkan kemampuan peserta didik yang siap menghadapi era revolusi industri dengan penekanan pada bidang Science, Technology, Engineering, dan Mathematics (STEM). Agar dapat melahirkan peserta didik yang sesuai dengan tuntutan zaman, dibutuhkan Sekolah yang memiliki budaya organisasi yang kuat (Bayar,2021)
Tujuan dari penelitian ini adalah untuk medskripsikan bahwa memperkuat budaya organisasi sekolah merupakan salah satu usaha untuk meningkatkan prestasi peserta didik. Penelitian ini merupakan kajian literatur pada beberapa hasil penelitian.  Pengumpulan data dalam penelitian ini dilakukan dengan teknik observasi dan dokumentasi. Data diolah dengan menggunakan teknik triangulasi sumber. Temuan dari penelitian ini menyatakan 1) Budaya Organisasi Sekolah yang kuat dapat membantu meningkatkan kemampuan perserta didik. 2) Budaya Organiasi sekolah yang lemah menjadikan komitmen kerja guru rendah. 3) Komitmen kerja yang rendah menyebabkan prestasi peserta didik juga rendah.
Pengaruh Fasilitas Sekolah terhadap Hasil Belajar Siswa di SD Negeri 32 Kota Bengkulu
Authors: Utami Yola Septia , Aryati Aziza , Mustamin Abdul Aziz
Published: August 2024

The aim of this research is to determine the effect of school facilities on student learning outcomes at SDN 32 Bengkulu City. This research uses a quantitative approach, data collection techniques using questionnaires, documentation and observation methods. The method used is ex post facto. In this research, the subjects or informants were class II students and class II teachers at SDN 32 Bengkulu City. Sampling was carried out using the Simple Random Sampling technique with a total of 49 students. The observations in this research were all students at SDN 32 Bengkulu City. Based on data analysis, it can be concluded that there is an influence of school facilities on student learning outcomes at SDN 32 Bengkulu City. This can be seen from the results of the t test analysis with a constant value of 71.983, which means that if the school facilities have a value of 0, then the learning outcomes (Y) have a positive value of 71.983%. The regression coefficient for the school facilities variable (X) is 0.131, which means that if school facilities are improved by 1%, learning outcomes (Y) will increase by 0.131%. The coefficient is positive between school facilities and student learning outcomes. The better the school facilities, the more student learning outcomes will increase. So, there is an influence of school facilities on student learning outcomes with 53.1% results in the good category.”
Keywords: learning outcomes, School facilities,
Pola Pemahaman Diri dan Kepribadian Kepala Sekolah dalam Meningkatkan Kedisiplinan Guru
Authors: Tanjung Akbar , Harahap Khoirul Saleh , Rambe Ali Sanusi , Neliwati Neliwati
Published: August 2024

This research aims to determine the pattern of self-understanding and personality of school principals in improving teacher discipline at MTsN 2 Padang Lawas. This research uses qualitative research methodology combined with descriptive techniques. Research data collection techniques include documentation, interviews, and observation. Based on the findings and results of the discussion, it was concluded that the pattern of self-understanding and personality of the principal in improving teacher discipline at MTsN 2 Padang Lawas is still not being implemented optimally as expected, for this reason, it needs to be evaluated so that it is better, because there are still weaknesses in terms of example, ability to embrace school community, lack of enforcement of discipline, and the leadership style used still needs to be improved according to competence as a leader. The obstacle for school principals in improving teacher discipline is the need for more communication and cooperation with fellow teachers. Causing increased discipline in schools to be very ineffective in its implementation. In conclusion, the personality pattern and self-understanding of the principal in improving teacher discipline at MTsN 2 Padang Lawas is still not implemented as it should be
Keywords: Patterns of Self-Understanding, Principal, Teacher Discipline
Analisis Kinerja Pegawai Dalam Pelayanan Administrasi Kependudukan
Authors: Ardil Debyla Salshalina , Agustina Isna Fitria
Published: August 2024

This study aims to analyze the performance of employees in the Civil Registration Administration Service in the Village of Kajeksan, Tulangan District, Sidoarjo Regency. Employee performance in civil registration administration is essential for community needs related to population data. The lack of human resource skills poses challenges for employees in providing effective and efficient services, leading to dissatisfaction among individuals dealing with population documents. The research employs a qualitative descriptive research method to examine the conditions of a specific object. The results indicate that; The quality of employee performance is good in utilizing the information technology available, with employees fulfilling their duties and responsibilities; The quantity of employee performance is optimally sufficient, even when handling a large number of documents, despite server constraints; Timeliness of employee performance is reasonably optimal, considering the ability to provide services within a timely manner, although there are server-related challenges; The effectiveness of employee performance ensures the delivery of the best services, facilitated by technological tools; Employee self-reliance is optimal, with individual capabilities aligning with the community's expectations for processing population documents.
Keywords - Employee Performance, Population Administration,  Service
Strategi Komunikasi Kepala Sekolah dalam Meningkatkan Kualitas Kerja Guru di Min 1 Medan
Authors: Harahap Khoirul Saleh , Tanjung Akbar , Rambe Ali Sanusi , Mesiono Mesiono
Published: August 2024

This research aims to explore and analyze the communication strategies implemented by school principals to improve the quality of teacher work at Madrasah Ibtidaiyah Negeri (MIN) 1 Medan City. The quality of teacher work significantly impacts student achievement and the effectiveness of the learning process. This research method uses a qualitative approach with in-depth interviews with school principals, teachers, and related parties. Data was also collected through observations in the school environment and analysis of associated documents. Data analysis used content analysis techniques to identify patterns and themes from interviews and observations. The research results show that the school principal at MIN 1 Medan City applies various effective communication strategies to develop teacher work quality. In conclusion, this strategy involves open and transparent communication, regularly conveying the school's vision and mission, and providing constructive feedback to teachers. School principals also utilize regular meetings, training, and other means of communication to build collaboration and a spirit of working together.
Keywords: Communication, Communication Strategy, School Principal, Teacher Work
Meretas Jalan Kritis: Privatisasi Pendidikan di Perguruan Tinggi Negeri Badan Hukum dalam Lensa Kantian
Authors: Utomo Jepri , A. Kamaruddin Syamsu , Adam Arlin
Published: August 2024

This research aims to apply Immanuel Kant's ethical framework to examine the moral implications of the privatization of education on State Legal Entity Higher Education Institutions. The study identifies the primary emphasis of ethical analysis on structural changes, tuition fee increases, resource allocation, and stakeholders' perspectives using a literature review approach. Inconsistencies between education privatization policies and the values of universality, fair treatment, and moral responsibility are highlighted by research utilizing the Kantian framework. The research findings indicate that the PTNBH's policy to privatize education raises ethical issues, particularly related to resource allocation, accessibility, and the moral obligations of the institution. In conclusion, there are serious ethical consequences to the privatization of PTNBH education
 Keywords: Critical Pathfinding, Education Privatization, Kantian Lens, Higher Education Institutions State Legal Entity
Pengaruh Komunikasi Interpersonal dan Motivasi Kerja terhadap Kepuasan Kerja Guru Yayasan SMA Angkasa Lanud Husein Sastranegara
Authors: Salsabilla Siska , Prabowo Juddy
Published: August 2024

This research aims to analyze the influence of interpersonal communication and work motivation on the job satisfaction of Angkasa Lanud Husein Sastranegara High School Foundation Teachers, Bandung City. This research uses quantitative methods. The data collection technique used was a questionnaire. The respondents of this research were 46 teachers. The measuring scale in this research uses semantic differential. The analysis used was multiple linear regression and determination with the help of SPSS version 26.0 software. The research results show that interpersonal communication and work motivation partially have a positive influence on teacher job satisfaction. In addition, interpersonal communication and work motivation simultaneously have an influence on the job satisfaction of the Angkasa Lanud Husein Sastranegara High School Foundation Teachers, Bandung City.
Keywords: Interpersonal Communication, Work Motivation, Job Satisfaction
Hubungan Kepemimpinan Transformasional Kepala Sekolah, Kreativitas Guru dan Kepuasan Kerja Guru terhadap Kinerja Guru Sekolah Menengah Pertama Se-Kecamatan Tanjung Kabupaten Tabalong
Authors: Widiartina Iseu , Suriansyah Ahmad , Aslamiah Aslamiah
Published: August 2024

This research analyzes the relationship between principals' transformational leadership, teacher work creativity, and teacher job satisfaction and performance in junior high schools in Tanjung District, Tabalong Regency. This research approach is quantitative. The population of this study consisted of all junior high school teachers in Tanjung District, with a total of 148 teachers, and the sample size was 110 people. The data collection technique uses a questionnaire distributed widely to the sample. Analysis of research results using descriptive statistics, simple regression, and multiple regression using SPSS Window Version 25. The research results show that there is a relationship between the transformational leadership of school principals on teacher performance, work creativity on teacher performance, job satisfaction on teacher performance, transformational leadership principals on work creativity, principals' transformational leadership on job satisfaction, principals' transformational leadership on teacher performance through job creativity, transformational leadership on teacher performance through job satisfaction. In conclusion, there is a relationship between the transformational leadership of school principals, teacher work creativity, and teacher job satisfaction and teacher performance in junior high schools in Tanjung District, Tabalong Regency.
Keywords: Job Satisfaction, Transformational Leadership, Work Creativity, Performance
Pengaruh Kepemimpinan Transforasional Kepala Sekolah, Iklim Kerja terhadap Kinerja melalui Motivasi Kerja
Authors: Fajarwati Dwi , Wahyu Wahyu , Novitawati Novitawati
Published: August 2024

This research aims to determine and analyze the influence of the principal's transformational leadership and work climate through work motivation on teacher performance. This research is quantitative research with path analysis. The research population was 271 people with a research sample of 161 people. Data collection was carried out using an instrument consisting of the principal's Transformational leadership (27 items), work climate (26 items), work motivation (20 items), teacher performance (26 items) which had been tested for validity and reliability. Analysis of this research data uses path analysis (Path Analysis). The results of the study found that there was an influence of the principal's Transformational leadership on performance, work climate on performance, work motivation on performance, principal's Transformational leadership on work motivation, work climate on teacher motivation, principal's Transformational leadership on performance through work motivation, work climate on performance through work motivation.
Keywords: Transformational leadership, work climate, work motivation, performance
Pengaruh Pelatihan Kerja, Motivasi Kerja, dan Reward Kerja terhadap Displin Kerja Karyawan RS Advent
Authors: Surbakti Imelda , Sihotang Ronny Buha , Malau Harman
Published: August 2024

This research aims to review the factors that encourage conscious discipline among employees at the Medan Adventist Hospital. A total of 100 employees as respondents indicated their feelings at work which were assessed through Job Training, Work Motivation, Work Rewards and Work Discipline in their work environment at Medan Adventist Hospital. With an instrument of 35statements that will be answered according to the conditions of each employee. So, through multiple linear regression testing, results were found using the t test of = 3.873 > 1.649 with a significance of 0.00 > 0.05 on job training, so it was stated that Job Training had an effect but not significant on work discipline, t was = 0.828 > 1.649 with a significance of 0.410 > 0.05 on Work Motivation, it is stated that Work Motivation has a significant effect on work discipline, and t = 2.400 > 1.649 with a significance of 0.018 > 0.05 on Work Rewards, then it is stated that Work Rewards has a significant effect on work discipline.
Keywords : Job Training, Work Motivation, Work Rewards, Work Discipline
Kesiapan Sekolah pada Implementasi Program Merdeka Belajar di Sekolah Menengah Atas Menuju Era Society 5.0
Authors: Wisnanda Bayu , Putra Riki Anggara , Dahlia Dahlia , Rakhman Afriadi Ramadhani
Published: August 2024

The purpose of this research is to analyse how the readiness of senior high schools in implementing the independent learning program towards the era of society 5.0. The method in this research uses a qualitative literature study with a focus on the discussion of the independent curriculum and the independent learning programme. Data collection techniques were carried out by identifying and analysing literature from 10 national and 5 international journals, as well as independent learning policy guidelines through the Ministry of Education and Culture, state laws and regulations and internet readings. The results of this study formulate how to deal with society 5.0 in education: The government must try to increase equitable development and openness to expand internet connections throughout Indonesia; The government must be able to synchronise education and industry so that later college and school graduates can work in their fields and in accordance with the criteria needed by industry to reduce unemployment in Indonesia in the future. The positive aspects of the independent learning programme are that teachers are more free to be creative in teaching as much as possible and get to know the interests, talents, needs, and abilities of students. Good cooperation between teachers, school administrators, agencies, parents, and other stakeholders in the independent learning programme can accelerate the achievement of the goals of the national education system.
Keywords: Social Era 5.0, Independent Learning Curriculum, Senior High School
Efektivitas Biolarvasida Kombinasi Ekstrak Daun Sirsak (Annona muricata) dan Bunga Marigold (Tagetes erecta L.) sebagai Pembasmi Jentik Nyamuk
Authors: Wardana Yuniar Trisna , Asngad Aminah
Published: August 2024

This research aims to determine the effectiveness of using a biolarvicide combination of soursop leaf extract and marigold flowers as an exterminator for mosquito larvae. This research included a laboratory experiment using a completely randomized 2 factorial design. The first factor is a combination of soursop leaf extract and marigold flowers, namely, a) 75%:25% (F1); b) 50%:50% (F2); c) 25%:75% (F3). The second factor is the treatment dose, namely, a) 1% (D1); b) 2% (D2); c) 2.5% (D3). Each factor was repeated 3 times. Data analysis uses a non-parametric test, namely Kruskal-Wallist. The results of the study showed that the soursop leaf and marigold flower extract formula 75%:25% was most effective against mosquito larvae mortality at a dose of 2.5% within an observation period of 6 hours. In conclusion, soursop leaf and marigold flower extracts are effective mosquito larva repellents.
Keywords: Biolarvicide, Marigold Flowers, Soursop Leaves, Effectiveness, Mosquito Larvae
Pengembangan Ensiklopedia Terintegrasi Potensi Lokal Sumatera Utara Tumbuhan Balakka (Phyllanthus emblica L) sebagai Alternatif Bahan Ajar Biologi
Authors: Ananda Luthfiah , Tanjung Indayana Febriani , Syahputra Irwan
Published: August 2024

This research aims to determine the feasibility, practicality, and effectiveness of the encyclopedia developed on Kingdom Plantae (Plant Kingdom) material. The method used in this research is the Research and Development (R&D) method with the 4D model (Define, Design, Development, and Disseminate) from Thiagarajan. The research results show that the Encyclopedia is very feasible, practical, and effective to be used as open material for SMA/MA students. This is seen based on the assessment of experts by material experts with a percentage of 80%, media experts with a percentage of 90.9%, biology subject teachers with a percentage of 75%, practicality by students with a percentage of 90.4%, and product effectiveness seen from the Learning Completeness formula with a percentage amounting to 87.30%. Encyclopedias that are suitable for development will then be distributed to several schools, namely MAS Al-Ulum Medan and SMAS Nur Ihsan Islamic Fullday School.
Keywords: Kingdom Plantae Encyclopedia, Thiagarajan 4D Model
Pengaruh Pemberian Jus Triticum aestivum L. Terhadap Kadar Gula Darah Mus musculus L. Hiperglikemia
Authors: Yuniarti Elsa , Ramadhani Sari , Rosalina Linda
Published: August 2024

This study aims to examine the effect of wheatgrass juice on the blood sugar levels of M. musculus L. hyperglycemia. This research is an experimental study using a completely randomized design. This study used 25 mice for 42 days in two control groups, namely negative and positive. The positive group was given glibenclamide after sucrose induction. There were three treatments in this study, namely P1 50%, P2 75%, and P3 100%, which were taken with wheat grass juice after sucrose induction. Check blood sugar levels using Easy Touch. The data was tested by ANOVA, followed by DMRT at the five percent level. The results showed that, at the end of the experiment, T. aestivum L. juice affected M. musculus L. blood sugar hyperglycemia. The most optimal use of T. aestivum L is P3 (100%).
 
Keywords: Blood Sugar, Hyperglycemia, Wheat Grass Juice
Analisis Biaya Kualitas Lingkungan PT PIP Karawang
Authors: Nurudin Imam , Yanti Yanti , Septiawati Rohma
Published: August 2024

The purpose of this study is to provide an overview and new insights into the application of environmental quality costs in manufacturing companies, especially PT PIP Karawang. This type of research is qualitative with a case study approach and uses qualitative descriptive analysis techniques. This research reveals that PT PIP has not classified environmental costs as formulated by Hansen and Mowen. PT PIP Karawang has incurred costs related to environmental quality but the classification is still mixed with other costs related to production activities. Regarding the analysis of environmental quality costs according to PSAK, PT PIP has issued costs related to its environmental activities. However, these costs have not been specifically identified by the company, because the identification carried out by PT PIP in carrying out the stages of environmental cost treatment is treated as factory overhead costs. In addition, there is no recognition and measurement of environmental costs incurred according to PSAK, so PT PIP applies the recognition and measurement of environmental costs in accordance with Company policy. PT PIP Karawang has not reported and disclosed the environmental costs incurred because the disclosure of environmental costs is disclosed as overhead costs, so there is no need for special presentation in the financial statements. In addition, PT PIP Karawang has disclosed the GRI 306 standard regarding disclosure of wastewater (influent) and waste management which consists of reporting the volume of waste, type of waste, transportation of waste in collaboration with a transportation company or a utilization company that already has a license from the Ministry of Environment (KLH).
Keywords: Environmental Quality Cost, Hansen & Mowen, PSAK, GRI 306
Dampak Penerapan Sistem Pengendalian Internal untuk Pencegahan Kecurangan Akuntansi
Authors: Fadlilah Andi Hidayatul , Pamungkas Eko Wiji , Setyawan A. Ary , Widjayanti Carolina Ety , Widyastuti Sari Mustika
Published: August 2024

The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of implementing an internal control system for preventing accounting fraud. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, there is a conclusion that internal control plays an important role in preventing accounting fraud in an agency.
Keywords: internal control, accounting fraud
Efektivitas Perencanaan Anggaran dan Koordinasi Terhadap Penyerapan Anggaran Belanja Pendidikan
Authors: Mahdi Mahdi , Amalo Fitriningsih , Supratman Supratman , Asniar Nunut , Surahman Bambang
Published: August 2024

Education has a very important role in the development of a country, because quality education is the foundation of sustainable social and economic development. The aim is to analyze the effectiveness of budget planning and coordination on the absorption of the education expenditure budget. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review in this article, it can be concluded as follows (1) Budget planning affects the effectiveness of the absorption of the education expenditure budget. (2) Coordination affects the effectiveness of the absorption of the education expenditure budget.
Keywords: budget planning, coordination, education spending budget
Firm Size Sebagai Salah Satu Penentu Audit Delay
Authors: Saifi Muhammad , Sandi Kemal , Kurnia Lusi
Published: August 2024

This article examines the contribution of company size as a determinant of Audit Delay for Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2018-2022. The novelty of the research is to develop a new model related to the determinants of Audit Delay, especially the company size variable. Another novelty in this study is that it is more comprehensive in seeing the effect of Profitability and Leverage on Audit Delay and company size as a mediating variable. The number of samples is 26 companies with a period of 5 years, 2018-2022. Research hypothesis testing using Structural Equation Model (SEM) based on Partial Least Square (PLS). The results showed that Profitability has a significant negative effect on Audit Delay, Leverage has a significant positive effect on Firm Size, Leverage has a significant negative effect on Audit Delay, Firm Size has a significant negative effect on Audit Delay, Profitability has an insignificant effect on Firm Size, Leverage has a significant negative effect on Audit Delay through Firm Size, and Profitability has an insignificant effect on Firm Size through Firm Size.
Keywords: Firm Size, Audit Delay
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Sumatera Utara
Authors: Pratiwi Agustina , Harahap Ardhansyah Putra
Published: August 2024

This research aims to determine the influence of regional tax revenues on the original regional income of North Sumatra province 2018-2022. This research uses a quantitative approach method with the type of data used in this research using secondary data obtained from target report data and realized income of the North Sumatra provincial government, data analysis used in this research using simple linear regression analysis, the population used in this research namely data on regional tax revenue reports and regional original income in North Sumatra province taken from the last 5 years starting from 2018-2022. The results of this research show that regional taxes have a significant effect on regional original income in North Sumatra province.
Mengukur Marketing Agility, Atribut Wisata Halal Dan Minat Berkunjung Kembali Pada Destinasi Wisata Di Bangkalan
Authors: Hasanah Asmaul , Winata Ahmad Yahya Surya , Setyawan Agung , Mustikowati Rita Indah
Published: August 2024

Konsep wisata halal adalah sebuah proses pengintegrasian nilai-nilai keislaman kedalam seluruh aspek kegiatan wisata. Kabupaten Bangkalan merupakan daerah wisata yang telah menerapkan wisata halal dan mulai mengembangkan berbagai objek wisata halal. Destinasi wisata di Bangkalan sangat banyak yaitu wisata religi, wisata budaya, wisata kuliner, wisata alam, wisata bahari dan lainnya. Kekayaan wisata yang ada di Kabupaten Bangkalan merupakan sebagian kecil contoh dari sekian banyak pariwisata yang masih belum tereksplor utuh, sehingga perlu pengelolaan dan pengembangan pada  beberapa potensi agar dapat menguatkan kearifan dan  kebudayaan lokal yang harus dilestarikan. Sehingga memerlukan strategi khusus seperti marketing agility yang dapat diterapkan dan juga adanya atribut wisata halal yang memupuni wisatawan muslim ataupun non muslim untuk merasakan kepuasan dan kenyamanan berwisata. Sehingga outputnya akan banyak wisatawan yang berminat untuk berkunjung kembali ke destinasi wisata di Bangkalan. Maka proposal penelitian ini disusun dengan tujuan untuk mengetahui penerapan strategi marketing agility dengan atribut wisata halal sehingga menghasilkan luaran minat berkunjung kembali wisatawan. Dalam penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan menggunakan data primer dan data sekunder. Wawancara, observasi, dan dokumentasi merupakan teknik pengumpulan data yang digunakan dalam penelitian ini. Kemudian hasil penelitian ini akan disusun secara sistematis pada artikel ilmiah, poster, dan laporan akhir penelitian.
The Influence Of Auditor Reputation, Firm Size, And Underwriter's Reputation On Share Underpricing
Authors: Rini Putri Novia , Damayanty Prisila
Published: August 2024

This study aims to examine the effect of auditor reputation, firm size, and underwriter reputation on stock underpricing. The population used in this study were companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The sample in this study was 124 companies using a purposive sampling method. The data analysis method in this study used multiple linear regression analysis with SPSS Version 26. The results showed that auditor reputation had a significant negative effect on stock underpricing, while firm size and underwriter reputation had a significant positive effect on stock underpricing and auditor reputation, firm size, and underwriter reputation simultaneously had a significant positive effect on stock underpricing
Keywords: Auditor Reputation, Firm Size, Underwriter Reputation, Stock Underpricing
Analisis Prediksi Kebangkrutan Perusahaan Asuransi Kerugian Di Indonesia
Authors: Erizal Erizal , Gunawan Margaretha Michella , Nasyubun M.
Published: August 2024

The application of the bankruptcy model using the Altman Z-score model is carried out to predict financial difficulties by using balance sheet analysis which can reflect the company's financial performance. Insurance companies are needed to minimize risks and uncertainties for futureprotection. Altman's Z-score model is analyzed through the calculation results if it is smaller than <1.1 it is concluded that the company is at high risk, if the calculation results are 1.1-2.6 it is concluded that the company is prone to bankruptcy, and if the calculation result is> 2.6 itcan be said that the company is healthy. So that the probability of bankruptcy can be estimated using the Z- score Altman method. This modeling can be used by insurance companies in making decisions. (MMG)
Keywords: Bankruptcy, Financial Performance, Altman's Z-score Method
The Pengaruh Content Marketing Terhadap Keputusan Pembelian Produk Fashion UMKM Kisa Gallery
Authors: Priansa Donni Juni , Annisa Dinda
Published: August 2024

The company's marketing strategy now incorporates social media, particularly for content marketing. This study investigates the impact of content marketing strategies on millennials' fashion purchasing decisions. Through an online survey, a quantitative approach was utilised in this investigation. This study's participants are customers of UMKM Kisa Gallery at Bandung. The data analysis method employs basic linear regression. This study determined that the effect of marketing content on fashion purchasing decisions was 0.646, and the R Square value was 0.411, indicating a classification of strong influence. This research implies that UMKM Kisa Gallery must improve marketing content through interesting, informative, and relevant content. UMKM Kisa Gallery must also design a more comprehensive and effective marketing strategy considering other factors influencing purchasing decisions.
Analisis Social Return On Investment (SROI) Pada Program Entrepreneurship Workshop
Authors: Arman Arman , Agustina Tri Siwi
Published: August 2024

Social Return on Investment (SROI) is a technique to measure the impact/benefit of a project or program. This study aims to analyze the impact of social investment from the implementation of the program, Entrepreneurship Workshop "Glinds Act - Global Minds, Local Impact: Transforming Education & Entrepreneurs". In this research, the type of data used is primary data. The analysis procedure used is the SROI analysis method using a stakeholder-focused approach, viewed from three aspects: economic, social, and environmental. The results showed that every Rp1 (one rupiah) invested in the Entrepreneurship Workshop "Glinds Act - Global Minds, Local Impact: Transforming Education & Entrepreneurs" will generate a social return of Rp. 38, 52 (thirty - eight point fifty - two rupiah). This ratio is quite high and promises a high return as well.
Keywords: Social Return on Investment, CSV
Pengaruh Akuntabilitas, Transparansi, Pengetahuan Dan Religiusitas Pada Minat Pelaku Umkm Dalam Membayar Zakat Melalui Badan Amil Zakat Kota Bengkulu
Authors: Putri Ramah Della , Abdullah Abdullah
Published: August 2024

This study aims to determine accountability, transparency, knowledge and religiosity on the interest of Micro, Small and Medium Enterprises to pay zakat through BAZNAS Bengkulu City. The population in this study are Micro, Small and Medium Enterprises who live in Bengkulu City, data collection is done through distributing questionnaires with a sample size of 100 respondents using the slovin formula with predetermined criteria.This research method uses quantitative methods, the data is analyzed using validity, reliability, classical assumptions, multiple linear regression analysis, hypothesis testing and the coefficient of determination (using SPSS 26. The results of this study indicate accountability, and transparency have a positive effect on the interest of MSME actors to pay zakat through BAZNAS Bengkulu City while knowledge and religiosity have no effect on the interest of MSME actors to pay zakat through BAZNAS Bengkulu City. In practical terms, the findings of this study are expected to be useful for BAZNAS Bengkulu City to be taken into consideration as a basis for decision making for BAZNAS Bengkulu City in maximizing zakat revenue from MSME players.
Keywords: Accountability, Transparency, Knowledge, Religiosity, Interest, Zakat
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di SAMSAT III Kota Semarang
Authors: Ritonga Evi Anggraini , Maryono Maryono
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT III Kota Semarang. Penelituan ini menggunakan data primer. Adapun pengumpulan data menggunakan kuesioner. Jumlah sampel dalam penelitian ini sebesar 100 responden menggunakan teknik accidental sampling dianalisis dengan analisis regresi linier berganda. Data diolah menggunakan SPSS (Statistical Program for Social Science) versi 22. Hasil penelitian ini menunjukan bahwa: (1) Sosialisasi Perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor (2) Kesadaran Wajib Pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor (3) Sanksi Perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor.
Kata Kunci: Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, kepatuhan wajib pajak
Pengaruh Disparitas Gender Dalam Kepemimpinan Otentik Dan Mediasi Aktivitas Berbagi Pengetahuan Tacit Terhadap Kapabilitas Inovasi Redaktur
Authors: Ammallia Detta , Tanuwijaya Justine
Published: August 2024

This study aims to use an authentic leadership style to explore whether male or female leadership of electronic editorial influences tacit knowledge sharing and innovation capabilities among the electronic editor. Data was collected through electronic questionnaires distributed to the population of electronic media editors in Jabodetabek using the convenience sampling method. A total of 120 participants completed valid questionnaires, then analyzed using the variant-based structural equation model (VB-SEM) and the Partial Least Square (PLS) method. The finding showed that authentic male leadership had a significant positive effect on editors' innovation capability, either directly or indirectly through tacit knowledge sharing. Meanwhile, women's authentic leadership has only a significant positive effect on editors' innovation capability through the mediation of tacit knowledge sharing. This study proposes a model for developing innovation capability among electronic media editors through authentic leadership as mediated by tacit knowledge sharing.
Keywords: Gender Disparity, Authenticity and Mediation, Tacit, Editorial Innovation
Efektivitas Zakat Pada Aplikasi Digital Lembaga Amil Zakat Dalam Pembangunan Ekonomi
Authors: Restuningsih Cita , Caroline Stefany , Munandar Agus
Published: August 2024

This study aims to determine how effective digital applications and websites of amil zakat institutions are in economic development. A qualitative analysis approach was used in this research method. The objects of this research are LAZ YAKESMA, LAZ Rumah Zakat and LAZ Dompet Dhuafa. The results showed that the three amil zakat institutions have received and distributed zakat funds to beneficiaries, but LAZ Dompet Dhuafa experienced a deficit in distributing zakat funds. LAZ YAKESMA and LAZ Rumah Zakat overall receive and distribute the allocation of zakat funds effectively with an absorption rate of 67% and 83% respectively.
Keywords: Zakat Effectiveness, Application of LAZ, Economic Development
The Influence Of The E-Presence Online Attendance System on Employee Discipline and Performance at The Inspectorate of East Java Provinc
Authors: Putra Vito Ganesha , Rahayu Sri , Sundjoto Sundjoto
Published: August 2024

Agencies in the current era of globalization are required to be able to adapt to an environment with relatively rapid changes that are uncontrollable and face increasingly competitive competition. The aim of this research is to test, prove and analyze the influence of online attendance systems on work discipline and employee performance. This research uses primary data in the form of distributed questionnaire data. The sample used was 50 respondents, sampling criteria were used. The analysis used in this research is SEM analysis. Based on the research results, it can be concluded that the online attendance system variable has an effect on work discipline, the online attendance system variable has an effect on employee performance, the online attendance system variable has a significant effect on employee performance with work discipline as mediation. Thus, the delivery and suggestions, namely the implementation of an online attendance system, can potentially increase the level of employee discipline, due to more effective monitoring of attendance and absence. This system can make a positive contribution to employee performance by providing accurate data on whereabouts, enabling management to plan and optimize task assignments.
Keywords: Time Management, Stress, Performance