bluuebunny/crossref_metadata_2025 huggingface dataset:
Penyuluhan Kesehatan Tentang Toksikologi Pesisir Sekaligus Pengenalan Kegiatan Spesialis Kedokteran Kelautan pada tahun 2024
Authors: Subirosa Sabarguna Boy , Harmanik Titut , Nurdin Himawan Achmad , Dwi Anita Rini Anis Dwi Anita Rini , Devi Anita , Rahman Nurdianto Arif
Published: February 2025

Kesehatan nelayan di masyarakat daerah pesisir x, kennyataannya masih berperilaku tradisional, walaupun disekitarnya sudah berdiri penelolaan tambak yang maju, maka diadakan Penuluhan Kesehatan yang bertujuan: meningkatkan pengetahuan, membangun kesadaran dan menjalin hubungan untuk kegiatan berikutnya. Peyuluhan dengan topik Toksikologi Pesisir terkait: Binatang laut berbahaya, Barotrauma, Tenggelam, Penyakit Dekompresi. Dilakukan ceramah tanya jawab yang diberengi dengan cetakan power point, dihadiri oleh 14 orang (laki-laki semua) di warung tempat biasa nelayan berkumpul. Diperkenalkan Pendidikan Dokter Spesialis Kedokteran Kelautan diantarnya menaungi Kesehatan Masyarakat Pesisiir yang sekarang berpartisipasi melakukan penyuluhaan kesehatan oleh mahasiswa. Diperlukan waktu 30 menit dengan 4 pembicara dengan respon yang bertanya lebih jauh dan komitmen akan pada proses lanjutan. Penjelasan kedokteran kalutan oleh dosen yang waktu itu turut serta mendampingi. Disimpulkan materi memberikan nelayan mengingat kembali tentang bahaya dan cara menanggulangi, juga setuju untuk dilanjutkan dengan acara berikutnya.
Pembentukan Kampung Tangguh Bencana Syurdori Distrik Supiori Timur
Authors: Ruslanjari Dina , Jatmiko Retnadi Heru , Sulistiyo Sigit
Published: February 2025

Supiori Regency is one of the areas in Papua Province which is included in the frontier, remote, and underdeveloped region in the Pacific Ocean, which is quite vulnerable to experiencing a series of natural events that have the potential to become a disaster for the local population. The disaster threat index in Supiori Regency includes tsunamis, earthquakes and extreme waves and abrasion (GEA). A total of approximately 20 settlements in Syurdori Village (part of the East Supiori District) were affected by a tsunami with a tsunami height of 7 meters that occurred in 1996 which resulted in several houses being damaged by tsunami waves. The purpose of this article is to examine the process and benefits of establishing a disaster resilient village (Kamtana), the process of increasing community preparedness and the process of creating a participatory evacuation route map in Syurdori Village, East Supiori District, Supiori Regency, Papua Province. The research method used was qualitative, with primary data collection techniques in the form of focus group discussions (FGDs). The sampling technique used in selecting the research location used a purposive sampling method based on the condition of the vulnerability of Syurdori Village to various disasters, especially floods, extreme waves and abrasion, earthquakes and tsunamis. The results of this study are the implementation process of establishing a Disaster Resilient Village, increasing community preparedness and conducting a participatory mapping process related to determining evacuation routes in Syurdori Village, Papua Province.
Penyuluhan Masyarakat Tentang Penanganan Sampah Berbasis AI di Sungai Cisadane
Authors: Surahmat Asep , Buing Rindi Widra Yato Dhimas
Published: February 2025

Sungai  Cisadane,  sebagai  salah  satu  sungai  utama  di  Provinsi  Banten,  menghadapi  tantangan  serius terkait pencemaran sampah yang mengancam ekosistem dan kesehatan masyarakat sekitarnya. Dalam upaya  mengatasi  masalah  ini,  program  penyuluhan  masyarakat  tentang  penanganan  sampah  berbasis teknologi  kecerdasan  buatan  (AI)  telah  dilaksanakan.  Tujuan  dari  kegiatan  ini  adalah  untuk meningkatkan  kesadaran  dan  keterampilan  masyarakat  dalam  memanfaatkan  teknologi  AI  untuk mendeteksi  dan  mengelola  sampah  secara  efektif.  Metode  pelaksanaan  kegiatan  ini  adalah  melalui demonstrasi penggunaan aplikasi AI yang dirancang khusus untuk mendeteksi sampah di  sungai. Hasil kegiatan  menunjukkan  peningkatan  pemahaman  masyarakat  tentang  teknologi  AI  dan  penerapannya dalam pengelolaan sampah. Evaluasi dilakukan melalui survei pre dan post-aktivitas yang menunjukkan peningkatan  signifikan  dalam  pengetahuan  dan  sikap  masyarakat  terhadap  pengelolaan  sampah. Dampak  dari  kegiatan  ini  diharapkan  dapat  menciptakan  lingkungan  yang  lebih  bersih  dan  sehat  serta mendorong  partisipasi  aktif  masyarakat  dalam  menjaga  kebersihan  sungai.  Program  ini  juga  membuka peluang  kolaborasi  lebih  lanjut  antara  masyarakat,  pemerintah,  dan  akademisi  dalam  pengembangan solusi berkelanjutan untuk masalah lingkungan.
Peningkatan Kompetensi Pengembangan Aplikasi Akuntansi Berbasis Microsoft Excel pada Siswa SMK Triguna 1956
Authors: Mariani Desy , Anggraeni Desi , Suryani Suryani , Rani Puspita
Published: February 2025

The need for fast and accurate financial information is increasing along with the increasingly complex and fast business processes in the world. Therefore, workers, especially in the accounting sector who are tasked with providing financial information, are required to be able to utilize technology to support the company's financial recording and reporting process. Triguna 1965 Vocational School as a secondary education institution which aims to prepare its students as professionals needs to get support to be able to fulfill this goal. The aim of this community service activity is to help improve the competency of Triguna 1956 Vocational School students in developing automated accounting applications based on Microsoft Excel. By increasing students' competency in using Microsoft Excel, especially in developing accounting applications or other financial applications, this will really train their logical thinking and the level of efficiency and effectiveness in their work later.
Penyuluhan Status Gizi Pada Balita di PMB Siti Rahayu, S.Tr.Keb
Authors: Reviana Riska
Published: February 2025

Kebutuhan asupan gizi yang baik sangat dibutuhkan pada  awal masa  kehidupannya. Pada usia lima tahun pertama kehidupan sangat berperan dalam perkembangan fisik dan perkembangan otak paling pesat sehingga asupan gizi yang baik sangat penting pada usia ini. Usia Balita merupakan kelompok umur yang paling sering mengalami kekuragan gizi. Kekurangan gizi pada Balita dapat memberikan dampak buruk  yang  tidak  bisa  dihindari,  dimana manifestasi terburuk dapat menyebabkan kematian. Tujuan kegiatan ini agar dapat memberikan pengetahuan tentang gizi pada Balita sehingga masyarakat dapat termotivasinya dalam meningkatkan Gizi Pada Balita. Metode pelaksanaan menggunakan ceramah, diskusi dan tanya jawab. Hasil kegiatan ini didapatkan bahwa warga yang hadir dalam acara penyuluhan mengerti dan memahami tentang gizi pada Balita, mengelola makanan dan jenis makanan yang mengandung untuk gizi pada Balita. Evaluasi dan dampak kegiatan ini adalah Ibu yang mempunyai balita di wilayah PMB Siti Rahayu, S.Tr.Keb (±30 orang), proses dilakukan dengan melihat tanggapan peserta melalui pertanyaan-pertanyaan yang diajukan ataupun umpan balik yang diberikan dalam diskusi.
Peningkatan Pemahaman Ancaman Bencana di Kabupaten Subang pada Saka SAR Kabupaten Subang Melalui Edukasi Mitigasi Bencana
Authors: Priantoro Akhmad Unggul , Rahmat Hayatul Khairul , Prihantoro Agung , Dragon Bullion , Wahyuningtyas Ayu
Published: February 2025

Subang Regency, which is located in West Java Province, is an area that is vulnerable to various natural disaster threats, such as floods, landslides and earthquakes. Dynamic geographical and climatic conditions place Subang Regency in a position that is vulnerable to disaster events. This community service activity aims to increase understanding of disaster threats in Saka SAR, Subang Regency through disaster mitigation education. Community service activities have been carried out well without significant obstacles and there is a conclusion that this community service activity has been carried out communicatively, as can be seen from the enthusiastic participants in the question and answer process, responding when asked questions and listening to explanations of the questions asked. given. With this training, it is hoped that the understanding of disaster threats in Saka SAR, Subang Regency, will increase through disaster mitigation education.
Pemanfaatan Posyandu Guna Meningkatkan Kesehatan Lansia di Pedukuhan Sarigono Desa Pagerharjo
Authors: Djuwita Titis Ratna , Fadilah Rizfa
Published: February 2025

Elderly people generally experience various degenerative diseases due to decreased biological, psychological, social and economic functions. A decrease in these various functions will have an impact on aspects, especially health. Therefore, this community service activity aims to improve the health of the elderly through the use of posyandu in Sarigono Hamlet, Pagerharjo Village. This activity provides benefits to the elderly in Sarigono Hamlet, Pagerharjo Village, namely as a preventive means of checking disease and health in the elderly.
Peningkatan Pengetahuan Awam tentang Kondisi Psikologis Penyintas Bencana melalui Pelatihan Bantuan Psikologis Awal di Universitas YARSI
Authors: Ranakusuma Octaviani Indrasari , Wuryanti Sri , Nursanti Ade
Published: February 2025

Indonesia is prone of earthquakes as it is located within ‘ring of fire’. Each disaster causes loss and grief which can lead to injuries and depression if untreated. Psychological First Aid (PFA) aims to reduce the initial distress of a traumatic event and to promote adaptive functioning and coping both in the short and long term. Trained laypersons are also able to provide psychological support which may reduce the stress experienced by survivors. Two-days Psychological First Aid training was conducted in Universitas YARSI with 36 participants consisted of students, lectures, and education-supporting staff to increase their awareness on physical and psychological state of post disaster survivors and to know when to refer to a professional. Pre- and Post-tests were conducted in 23 participants who attended the second day of training. A t-test demonstrated insignificant increase (t=1.95; p=.06) in participants’ knowledge on psychological states and in providing psychological support for survivors. The benefits and limitations of the training were discussed.
Penyuluhan Pencegahan Stunting dengan PMT Melalui Produk Olahan Puding Sayur dan Pembagian Tablet Tambah Darah di Desa Tulung, Saradan Madiun
Authors: Ayuwardani Novi , Puspita Sylvia , Nurmaulawati Rina , Nurfitriawatie N
Published: February 2025

Improving the nutritional status of the community is an effort to reduce the prevalence of stunting in children under five years old, which is one of the priorities in the main targets of the 2020-2024 Medium-Term Development Plan. The utilization of local food is expected to be able to make the community independent in preventing stunting and not always depend on the government. There are many processed food products that can be used as additional food for additional child nutrition, one of which is pudding. Raw materials for making additional food can utilize vegetables and fruits. In this program we made pudding from spinach and pumpkin. Pumpkin has a fairly complete nutritional content such as protein, fiber, carbohydrates, Vitamin A, B and C. While spinach has many excellent benefits because it is a source of calcium, Vitamin A, Vitamin C, Vitamin E, fiber, beta-carotene, and has a very high iron content. This community service activity has been carried out starting from the planning, implementation and evaluation stages. From the results of this activity it can be concluded that the knowledge of the participants of this activity has increased about them about stunting in children and the importance of consuming blood supplement tablets.
Edukasi Manfaat dan Diversifikasi Tanaman Obat dalam Menunjang Kesehatan dan Ekonomi Masyarakat Desa Mekarjaya Kecamatan Rumpin
Authors: Izzatusolekha I , Purbaningrum Dini Gandini , Sudirman S , Alief Putra , Ridella R
Published: February 2025

Mekarjaya Village is one of the villages in Bogor Regency, West Java Province, where the majority of the population earn a living as rice field and garden farmers. The types of plantations in Mekarjaya Village are dominated by rhizome/ medicinal plants such as ginger, turmeric, and others, which can be developed to become village characteristics as medicinal plant plantations. Problems related to the yield of rhizome plantations/ medicinal plants, namely (1) the benefits and potential of rhizome plants are not widely known by the public and (2) farmers have only planted a few types of rhizome, even though there are many other types of rhizome that have potential. This is what we are trying to overcome through educating the public, especially farmers, regarding the benefits and potential of the rhizome plant as a medicinal plant, followed by education regarding its diversification. Activities begin with scanning and mapping existing conditions and problems, reviewing previous programs to see alternative possible programs that can be run, social approaches to local government and the community to obtain common perceptions, coordination with stakeholders, the implementation of educational activities. The result of the activity is an increase in knowledge and understanding of the benefits and diversification of medicinal plants in the Mitra Tani Indah Farmer Group, Mekarjaya Village, Rumpin District.
PRISÕES VIRTUAIS: ANSIEDADE E SOLIDÃO NA SOCIEDADE CONECTADA
Authors: Pires Daiana Diel , Silva Diego Gouvêa da , Wendt Eliane Maria , Krolow Fernando Kapper , Silva Gilnei Padilha da , Lima Gustavo de Souza , Kuffel Heladio , Colin Jauri Rosso , Appel Jucelita Salles , Marianof Leandro Rodrigo , Santos Leonardo Goulart dos , Goulart Patric Abbadie , Ferreira Taís Brizzi da Veiga
Published: February 2025

The digital age has transformed human interaction, offering global connectivity while fostering phenomena such as anxiety and loneliness, which arise from uncontrolled social media use. The concept of "virtual prisons" describes how digital platforms, despite connecting people, often isolate users in bubbles of superficiality and empty interaction. The relentless search for online validation, materialized in likes, comments, and shares, leads to emotional dependency and the weakening of face-to-face relationships. Constant exposure to idealized lives and unrealistic standards, widely disseminated on these platforms, reinforces feelings of inadequacy, loneliness, and personal dissatisfaction. These factors are exacerbated by algorithms that limit opinion diversity and reinforce information bubbles, deepening disconnection from reality and intensifying social fragmentation. Simultaneously, excessive time spent on social media compromises users' mental and physical health, reducing productivity, sleep quality, and genuine interactions. Thus, the connected society, while enabling instant communication, also creates emotional prisons that hinder the construction of deep and authentic relationships. Understanding the psychological and social impacts of these tools has become essential to promoting a healthier and more balanced digital coexistence, reducing the harmful effects of virtual dependency.
Valoração Probatória dos Depoimentos Prestados no Âmbito do Instituto da Delação Premiada
Authors: Laviola Riviane Maria Felippe Féres
Published: February 2025

O presente artigo é o resultado de um estudo acerca do valor probatório a ser atribuído pelo magistrado ao conteúdo dos depoimentos prestados no âmbito do instituto da delação premiada, como meios de provas admitidos no Direito Processual Penal brasileiro. Para tanto, sem a finalidade de esgotar o tema, objetiva-se apresentar os principais aspectos que caracterizam o referido instituto, bem como analisar o valor probatório das declarações do delator, frente ao princípio e direito fundamental à presunção de inocência no curso do processo.
Estudo sobre processos de subjetivação na contemporaneidade
Authors: Fernandes Samuel Almeida
Published: February 2025

O subjetivo, enquanto parte do campo psíquico do indivíduo, constitui, nesse trabalho, seus desejos, seus afetos, seus valores e suas identidades. Desse modo, compreender as formas sobre as quais a sociedade contemporânea se organiza traz o questionamento de qual seria o sujeito que, consequentemente, estaria sendo produzido nesse ambiente, em quais condições e, principalmente, se os seus desejos estavam sendo alcançados nesse espaço e até que ponto essas aspirações lhe seriam próprias. Dessa forma, será feita análise de algumas perspectivas contemporâneas que, além de examinar a captura de processos de subjetivação por lógicas de poder, propõem a possibilidade de estratégias que façam uso da pluralidade do sujeito e, assim, permitam perceber potencialidades no subjetivo humano.
Delitos qualificados pelo resultado
Authors: Canazart Lage Matheus
Published: February 2025

Os delitos qualificados pelo resultado se desenvolveram a partir da responsabilização penal objetiva enunciada pela teoria do versari in re illicita. O desenvolvimento das ciências penais em paralelo ao do Estado de Direito conferiu novos contornos à essa espécie delitiva, sobretudo com o desenvolvimento do princípio da culpabilidade, que em uma de suas formatações objetiva excluir do ordenamento jurídico toda e qualquer forma de responsabilidade penal pelo mero resultado. Não obstante, o marco penal excessivamente elevado em comparação ao que se obtém com a soma das penas do crime-base e do delito correspondente ao resultado qualificatório exige que se questione qual a peculiaridade do conteúdo de injusto dos crimes qualificados pelo resultado justifica a punibilidade mais elevada e se há alguma ofensa ao princípio da culpabilidade.
O Direito do Trabalho e a necessidade de criação de normas jurídicas para a inserção de pessoas trangêneras no mercado formal de trabalho brasileiro
Authors: Neves Vieira Carolina
Published: February 2025

A marginalização das pessoas transgêneras no mercado de trabalho brasileiro é o tema do presente artigo. Enfoca-se na ausência de oportunidades de trabalho aos indivíduos transgêneros, tendo em vista as constantes dificuldades enfrentadas por essas pessoas dentro do mercado formal de trabalho. O estudo em comento realiza um paralelo com as legislações de outros Estados soberanos que possuem normas específicas sobre o tema, bem como expõe as políticas mundiais adotadas pelas Organizações Internacionais. Ante a morosidade do Poder Legislativo em aprovar leis específicas para as pessoas transgêneras, o Poder Judiciário mostra-se imprescindível para fazer garantir os direitos fundamentais desse grupo minoritário, além de expor medidas outrora adotadas por determinados segmentos da sociedade brasileira com o objetivo de facilitar o acesso dos trans ao emprego formal.
A (in)aplicabilidade da teoria da cegueira deliberada nos crimes de lavagem de dinheiro
Authors: Reis Waldívia Adriely Felipe dos
Published: February 2025

This article seeks to analyse the possibility or not of applying the theory of willful blindness to the imputation of money laundering crimes. Methodologically, bibliographical research on doctrine, legislation and jurisprudence was used to analyse the growing need to combat the crime of money laundering and the use of the theory of willful blindness for this purpose. Thus, the classic conception of the subjective element as will and knowledge is discussed, as well as the distinctions between intent and guilt. From this, the article explores theBrazilian jurisprudence and how the doctrine of willful blindness was exported to Brazil, especially in cases of great relevance, such as Penal Action 470, known as “Mensalão”, to think about the possibilities of widening the possible intent for the imputation of the crimes of money laundering when the cognitive element is absent. Finally, the focus of the study turns to the impossibility of applying wilful blindness to the imputation of money laundering crimes due to the violation of the principles of legality and culpability, given the characterization of guilt in the application of the theory and the absence of provision law of guilty money laundering.
Os princípios do contraditório e da ampla defesa e os julgamentos administrativos fiscais pelas Delegacias Regionais de Julgamento Receita Federal do Brasil
Authors: Andrade Aurélio Oliveira
Published: February 2025

The research aims to analyze the adequacy of the judgments of the Regional Commission Judges of the Federal Revenue of Brazil to the adversarial principle and the legal defense principle having as scope the tech turnaround of the Procedural Law. It will be intended to analyze whether the absence of publicity of the places of judgment and the name of the judges, besides violating the principle of transparency, would also violate the adversarial principle and the legal defense principle that have their effectiveness enhanced by the technological mechanisms that have been used in the day-to -day forensic practice.
The Challenge of Transitioning From a Long-Term Job to Starting Something New
Authors: Westover Jonathan
Published: February 2025

The article explores the research on what motivates individuals to make career transitions from long-term, stable jobs to starting something new, as well as the psychological challenges involved and practical strategies for managing the risks and uncertainties. It discusses common push and pull factors like job burnout and the desire for more autonomy and fulfillment. The article then delves into the psychological challenges of transition, including loss of structure and evolving identity, and suggests ways to counter these, such as grieving the "old self" and establishing new routines. It emphasizes the importance of thorough planning around market research, financial projections, and contingencies to overcome uncertainty, as well as cultivating resilience. The article also examines industry-specific considerations for those transitioning from healthcare, law, or education into new ventures. Overall, it provides a comprehensive look at navigating the complex process of shifting from a long-term role to an entrepreneurial or new career path.
PERAN ETIKA PROFESI AKUNTAN DALAM MENYIKAPI PELANGGARAN
Authors: Zubaida Aneza , Mutiara Intan , Harahap M.Nathan Bari
Published: February 2025

Penelitian ini bertujuan untuk menganalisis penerapan etika profesi dan profesionalisme akuntan, khususnya dalam menghadapi tantangan konflik kepentingan dan pelanggaran kode etik. Penelitian juga bertujuan untuk mengeksplorasi peran kode etik dalam menjaga kualitas laporan keuangan dan meningkatkan integritas profesi akuntansi. Metode yang digunakan dalam penelitian ini adalah studi literatur atau Systematic Literature Review (SLR). Metode ini melibatkan serangkaian aktivitas, seperti pengumpulan data dari sumber pustaka, analisis sistematis, dan interpretasi hasil penelitian sebelumnya. Langkah-langkah yang dilakukan meliputi perencanaan untuk merumuskan pertanyaan penelitian, pelaksanaan struktur penelitian yang telah dirancang, dan pelaporan hasil dalam bentuk jurnal atau artikel ilmiah. Hasil penelitian menunjukkan bahwa kode etik akuntansi yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI) berfungsi sebagai panduan penting untuk mencegah perilaku tidak etis. Etika profesi menekankan nilai-nilai seperti kejujuran, transparansi, dan tanggung jawab, yang berperan dalam memastikan kualitas laporan keuangan. Konflik kepentingan merupakan tantangan utama yang dapat memengaruhi independensi akuntan, yang sering kali dipicu oleh tekanan eksternal, kurangnya pengawasan, atau kepentingan finansial pribadi. Penerapan etika bisnis yang baik, seperti integritas, toleransi terhadap kegagalan, dan transparansi, membantu perusahaan menciptakan budaya kerja yang etis dan profesional. Simpulan, penerapan kode etik profesi yang ketat dan pengelolaan konflik kepentingan yang efektif sangat penting untuk menjaga kredibilitas profesi akuntansi. Dengan mematuhi kode etik, akuntan dapat menghasilkan laporan keuangan yang transparan dan akurat, serta meningkatkan kepercayaan masyarakat terhadap profesi ini. Penelitian ini memberikan wawasan penting bagi pengembangan kebijakan dan pendidikan terkait etika profesi akuntansi.
Kata Kunci : Etika Profesi, Kode Etik Akuntansi, Konflik Kepentingan, Systematic Literature Review (SLR), Kualitas Laporan Keuangan
LITERATUR RIVIEW: IMPLEMENTASI KODE ETIK PROFESI ADVOKAT DI INDONESIA
Authors: Angel Lina Anisa , Dwi Rahma  , Kurniawati Anisa
Published: February 2025

Tujuan penelitian ini adalah untuk menemukan strategi mengatasi masalah penerapan kode etik advokat, mengidentifikasi perspektif yang berbeda terkait isu ini, serta mengungkapkan teori-teori relevan. Penelitian ini menggunakan metode Systematic Literature Review (SLR), yaitu pendekatan sistematis untuk mengumpulkan, mengevaluasi secara kritis, dan mengintegrasikan hasil berbagai studi terkait penerapan kode etik profesi advokat di Indonesia. Literatur yang digunakan diperoleh dari Google Scholar dengan periode publikasi 2019–2024. Hasil penelitian menunjukkan bahwa sebagian advokat dan organisasi belum sepenuhnya menerapkan kode etik profesi advokat. Beberapa studi, seperti yang dilakukan oleh Dafiah et al. (2023) dan Sahid (2024), mengindikasikan kurangnya pemahaman serta pelanggaran terhadap standar etika, termasuk kasus advokat terpidana yang tetap menjalankan profesinya. Sebaliknya, studi oleh Seannita & Shophan Tornado (2023) dan Hartono (2019) menunjukkan penerapan kode etik dalam beberapa lembaga, meskipun terdapat tantangan operasional. Simpulan, penelitian ini menekankan pentingnya pemahaman mendalam dan kepatuhan terhadap kode etik oleh advokat dan organisasi terkait. Pelanggaran terhadap kode etik dapat diberikan sanksi sesuai dengan undang-undang yang berlaku. Studi ini berkontribusi pada identifikasi masalah penerapan kode etik advokat di Indonesia dan memberikan rekomendasi strategis untuk perbaikan di masa mendatang.
Kata Kunci : Kode Etik Advokat, Systematic Literature Review (SLR), Penerapan Etika Profesi, Pelanggaran Kode Etik, Organisasi Advokat
PENGUNGKAPAN DAN PENYAJIAN LAPORAN KEUANGAN SUATU TANGGUNG JAWAB ETIS
Authors: Anisa Kurniawati  , Ayu Syafadan2  , Ghaniiy Al Hamiid
Published: February 2025

Penelitian ini bertujuan untuk mengkaji secara sistematis implementasi kode etik profesi advokat di Indonesia melalui metode Systematic Literature Review (SLR). SLR merupakan teknik yang digunakan untuk mengumpulkan, mengevaluasi secara kritis, dan menyintesis hasil berbagai penelitian terkait topik tertentu. Penelitian ini mengacu pada literatur yang diperoleh melalui Google Scholar selama periode 2019–2024, dengan fokus pada strategi penyelesaian masalah, perspektif, dan teori-teori relevan terkait laporan keuangan sebagai tanggung jawab etis. Hasil penelitian menunjukkan bahwa laporan keuangan berperan penting dalam menciptakan transparansi dan akuntabilitas, terutama dalam sektor pemerintahan dan organisasi non-laba. Penyajian laporan keuangan sesuai standar akuntansi, seperti PSAK dan PSAP, memungkinkan pengguna informasi memahami aktivitas keuangan secara rinci, meningkatkan kepercayaan publik, serta mendukung pengambilan keputusan yang etis. Selain itu, etika bisnis dan akuntansi memainkan peran krusial dalam menjaga integritas dan profesionalisme pengelolaan keuangan. SiMPULAN, Penelitian ini menyoroti bahwa pentingnya penerapan etika dan tata kelola yang baik dalam pelaporan keuangan, baik di sektor publik maupun swasta. Kecurangan dalam laporan keuangan dapat diminimalkan melalui sistem manajemen yang baik dan penerapan nilai-nilai etis yang kuat. Dalam konteks legitimasi organisasi, pengungkapan sosial dan tanggung jawab perusahaan menjadi aspek penting yang mendorong kepercayaan masyarakat terhadap entitas.
Kata Kunci: Systematic Literature Review, Laporan Keuangan, Etika Bisnis, Transparansi, Akuntansi, Kode Etik Profesi Advokat
PENTINGNYA ETIKA BISNIS TERHADAP KEPUASAN KONSUMEN
Authors: Mahayastina Mahayastina , Niken Junita Ayunengsih  , Rani Febri Astuti
Published: February 2025

Penelitian ini bertujuan untuk memberikan gambaran komprehensif mengenai pengaruh dan penerapan etika bisnis terhadap kepuasan konsumen melalui pendekatan Systematic Literature Review (SLR). Metode SLR digunakan untuk menganalisis, mensintesis, dan mengevaluasi penelitian yang ada secara sistematis, transparan, dan objektif tanpa pengumpulan data langsung. Tahapan penelitian meliputi identifikasi masalah, penentuan kata kunci dan database, pengumpulan artikel, evaluasi dan sintesis data, serta pelaporan temuan. Berdasarkan analisis 30 artikel jurnal yang relevan, ditemukan bahwa penerapan etika bisnis yang baik berkontribusi signifikan terhadap kepuasan konsumen, antara lain melalui transparansi dalam komunikasi, peningkatan kepercayaan, tanggung jawab sosial perusahaan, serta perlakuan adil terhadap konsumen. Kinerja karyawan yang didorong oleh etika bisnis juga berpengaruh positif terhadap kualitas pelayanan, yang pada gilirannya meningkatkan kepuasan konsumen. Selain itu, etika bisnis yang diterapkan secara konsisten dapat memperkuat loyalitas konsumen, yang berdampak pada keuntungan jangka panjang bagi perusahaan. Penerapan etika bisnis dalam strategi pemasaran, serta etika dalam interaksi digital, turut memperkuat kredibilitas perusahaan dan kepuasan konsumen. Simpulan, etika bisnis yang baik tidak hanya menguntungkan konsumen tetapi juga memberikan dampak positif bagi keberlanjutan dan kesuksesan perusahaan.
Kata Kunci: Etika Bisnis, Kepuasan Konsumen, Kinerja Karyawan, Systematic Literature Review (SLR)
ANALISIS EFEKTIVITAS PENAMBAHAN SERVER DI WAKTU TERTENTU PADA SISTEM ANTRIAN TOKO PUPUK SUMBER TANI: PERALIHAN DARI MODEL M/M/1 KE M/M/2 UNTUK MENINGKATKAN KECEPATAN PELAYANAN DAN MENGURANGI ANTRIAN
Authors: Afifa Afifa Lutfia Fakhira , Pradita Eko Prasetyo Utomo  , Hasanatul Iftitah
Published: February 2025

Penelitian ini bertujuan untuk mengevaluasi efektivitas penambahan server dalam sistem antrian Toko Pupuk Sumber Tani dengan membandingkan model M/M/1 dan M/M/2. Metode yang digunakan adalah analisis kuantitatif deskriptif dengan pengumpulan data melalui observasi langsung terhadap waktu kedatangan pelanggan, waktu pelayanan, dan jumlah pelanggan dalam antrian selama periode tertentu. Data dianalisis menggunakan model antrian untuk menghitung parameter kinerja, seperti rata-rata waktu tunggu (Wq), rata-rata jumlah pelanggan dalam antrian (Lq), dan tingkat utilisasi server (ρ). Hasil penelitian menunjukkan bahwa model M/M/2 lebih efektif dalam mengurangi waktu tunggu pelanggan, menurunkan jumlah pelanggan dalam antrian, dan meningkatkan efisiensi pelayanan dibandingkan model M/M/1. Dengan demikian, penambahan server (kasir) selama jam sibuk direkomendasikan untuk meningkatkan kepuasan pelanggan dan optimalisasi operasional toko.
Kata Kunci: Sistem Antrian, Model M/M/1, Model M/M/2, Waktu Tunggu, Efisiensi Pelayanan
ASPEK TEKNIS DAN TEKONOLOGI DALAM STUDI KELAYAKAN BISNIS
Authors: Simanjuntak Irma Damayanti , Sihotang Mutiah Khaira , Mawar Marisa  , Aqilah Hafizhah  , Marbun Miftahul Ilmi , Gadis Aginta
Published: February 2025

Penelitian ini menggunakan metode kuantitatif berdasarkan analisis dari 15 jurnal untuk mengeksplorasi aspek teknis dan teknologi dalam studi kelayakan bisnis. Fokus penelitian ini mencakup pengaruh teknologi terhadap efisiensi operasional, pengelolaan sumber daya, dan pengambilan keputusan strategis. Analisis dilakukan untuk memahami bagaimana implementasi teknologi modern, seperti perangkat lunak manajemen dan otomatisasi, mampu meningkatkan produktivitas dan mengurangi biaya operasional. Selain itu, penelitian ini juga mengkaji kelayakan teknis, termasuk evaluasi infrastruktur, perangkat pendukung, dan keahlian teknis yang dibutuhkan dalam bisnis. Hasil penelitian menunjukkan bahwa perusahaan yang mengadopsi teknologi secara efektif lebih mampu bersaing dalam pasar global dan memiliki potensi pertumbuhan lebih besar. Penelitian ini memberikan panduan praktis bagi pelaku bisnis dalam menilai kebutuhan teknis dan teknologi untuk memastikan kelayakan bisnis secara menyeluruh. Dengan demikian, temuan ini berkontribusi pada literatur studi kelayakan bisnis yang berbasis teknologi.
PENGARUH LITERASI EKONOMI ISLAM DAN LITERASI DIGITAL TERHADAP TINGKAT KONSUMSI
Authors: Fira Fira , Munawarah  , Fitriani
Published: February 2025

Penelitian ini, membahas pengaruh literasi ekonomi Islam dan literasi digital terhadap tingkat konsumsi pengguna e-Wallet, sehingga tujuan dari penelitian untuk menganalsis pengaruh literasi ekonomi Islam dan literasi digital terhadap tingkat konsumsi pengguna e-wallet di Watampone.Adapun metode penelitian yang digunakan berupa metode penelitian lapangan melalui pendekatan kuantitatif dengan teknik pengumpulan data berupa kuesioner, observasi dan dokumentasi yang kemudian dianalisis dengan teknik analisis regresi berganda dan memberikan interpretasi terhadap hasil yang didapatkan. Hasil penelitian ditemukan, bahwa: 1) Terdapat pengaruh positif sigifikan dari literasi ekonomi Islam terhadap tingkat konsumsi pengguna e-wallet di Watampone yang berarti semakin tinggi tingkat literasi ekonomi Islam seseorang, maka akan semakin besar tingkat konsumsi yang dikeluarkan, 2) Tidak terdapat pengaruh sigifikan dari literasi digital terhadap tingkat konsumsi pengguna e-wallet di Watampone yang berarti semakin tinggi tingkat literasi digital seseorang, maka tidak memberikan dampak signifikan pada tingkat konsumsi yang dikeluarkan, 3) Secara bersama-sama terdapat pengaruh sigifikan dari literasi ekonomi Islam dan literasi digital terhadap tingkat konsumsi pengguna e-wallet di Watampone yang berarti semakin tinggi tingkat literasi ekonomi Islam dan literasi digital  seseorang, maka akan memberikan dampak yang signifikan pada tingkat konsumsi yang dikeluarkan. Penelitian ini berkontribusi dalam  memberikan wawasan untuk pengembangan kebijakan dan program yang meningkatkan literasi ekonomi Islam dan digital, guna menciptakan masyarakat yang lebih bijak dalam bertransaksi dan mengelola konsumsi.
Lectura Crítica en Educación Secundaria: una revisión sistemática de prácticas educativa transdisciplinares
Authors: Londoño Pérez María Deyanira
Published: February 2025

Este artículo surge de un análisis crítico y sistemático realizado por la autora a partir de su experiencia investigativa relacionada con lectura crítica en educación secundaria. En este sentido, el artículo científico se desarrollar con base en una perspectiva transdisciplinaria, considerando enfoques de la psicología cognitiva, la lingüística y la sociología del aprendizaje. Por lo tanto, se emplea la tradición cualitativa basada en el paradigma hermenéutico-interpretativo, con diseño investigativo de revisión sistemática de literatura bajo el modelo PRISMA y estudio de casos múltiples. Los hallazgos evidencian limitaciones en la formación docente y en la implementación de estrategias pedagógicas para fortalecer la lectura crítica. A través del análisis de diversas metodologías, se identificó que los enfoques transdisciplinarios favorecen el desarrollo de habilidades analíticas, promoviendo una interacción con los textos mediada por el contexto sociocultural. La correlación entre el desempeño en lectura crítica y otras áreas académicas sugiere la necesidad de integrar esta competencia en los planes de estudio. En última instancia, se concluye que las prácticas pedagógicas deben reformularse con estrategias que propicien el pensamiento reflexivo y la autonomía intelectual. Aportando así, un marco analítico para el diseño de metodologías innovadoras en la enseñanza de la lectura, considerando su impacto en el aprendizaje integral de los estudiantes.
The impact of career plateaus on the workplace deviance of grassroots civil servants -Taking XiangchengDistrict, Suzhou as an Example
Authors: CAO ZHIYU
Published: February 2025

The phenomenon of career plateau is a matter of widespread concern and has been found by a large number of studies to have a negative impact on work behaviours. The negative behaviours of grassroots civil servants affected by career plateau have a potential negative impact on social development due to the special nature of their work. From the perspective of public service motivation, this study attempts to reveal the process mechanism by which career plateau affects work behaviours of grassroots civil servants and how to mitigate the negative impact of career plateau. This study used questionnaire data from475 grass-roots civil servants, and the findings showed that:(1)career plateau is positively correlated with civil servants workplace deviance; heart privilege plays a mediating role in the above process; and(2)the mediating effect of heart privilege in the relationship between career plateau and workplace deviance will be moderated by public service motivation. The findings not only explain the process of the influence of career plateau on civil servantson-the-job behaviours, but also provide a basis for intervening in civil servants career plateau from the perspective of individual cognition.
The Development and Influence of Sound Art in Film and Television Productions
Authors: JIANG LI
Published: February 2025

In film and television, sound, as an indispensable element, not only shapes the audience's viewing experience, but also plays a key role in narrative and emotional communication. With the continuous development of audio technology, sound design in film and television has become more and more indispensable. From the accompaniment of silent movies to the stereo and spatial sound effects used in today's film and television productions, the diversity of sound art has a profound impact on the audience. It not only enhances the communication of emotions and the immersion experience of the audience, but also guides the audience's perception and emotion through the subtle layout of sound. Under the situation of globalization, the international cooperation and exchange of sound art has promoted the continuous evolution of this field. In this paper, we will focus on the function of sound in film works, analyze the relationship between sound and film, and discuss the expression of film sound in film and television creation.
Can We 'Take Off Confucian Robes'? - A Study on the Impact of AI on Employability Among College Students in Shanghai
Authors: Yang Peng
Published: February 2025

With the rapid development of science and technology, artificial intelligence(AI) technology has gradually penetrated into various fields, having a profound impact on the global economy, society and personal life. In this context, college students as the future pillars of the country, their employment problem has always been the focus of social attention. This paper aims to explore the influence of artificial intelligence on the employment ability of college students, analyze the opportunities and challenges faced by college students in the era of artificial intelligence, and provide useful reference for higher education and talent training in China.As future contributors to national development, college students and their employability are now a pressing social concern. This study investigates how AI influences students’readiness for the workforce, highlighting both the potential opportunities and significant challenges they encounter. From the perspectives of artificial intelligence quotient(AIQ),college students' employment ability, self-acceptance and improvement ability,the research offers practical insights for improving education and talent cultivation in China, aiming to better equip students for an AI-driven future.
From “Sweet Wild Boy” to “Sharp Cigarette King”: A Brief Analysis of the Logic Behind the “Ding Zhen Ghostly Meme” Carnival
Authors: Li Kuan
Published: February 2025

Bakhtin’s carnival theory highlights a folk-rooted “universal human spirit.” Postmodernist influences have diversified and deconstructed carnival in online spaces. Ding Zhen’s rise, driven by media promotion and commercialization, shaped three carnival spaces and four dimensions of thought, symbolizing satire and resistance. However, escalating negative energy risks collective bewilderment, fragmenting culture and spiraling carnival out of control.
Strategies and Development Trends of Movie Production in China and Korea Based on AIGC Background
Authors: Deng Jun
Published: February 2025

As the wave of AI sweeps across the world, the film and television industry has undergone a sea change. This is both an opportunity and a challenge for the movie industry. Under the impact of AI technology, the future of the movie industry urgently needs to find a way to break the circle. In this paper, we sort out the production patterns of traditional film industries in China and South Korea, and analyze the basic concepts, technical principles, application scenarios, and future trends of AIGC in terms of theory, practice, and methodology. On this basis, it reflects on the advantages and limitations of AIGC in the field of film production, and summarizes the reconstruction path of AIGC technology on the film industry chain of pre-planning, mid-shooting, and post-production, with a view to generating positive inspiration for the construction of the creation path of films and academic research in the era of digital intelligence.
The Relationship between the Effectiveness of Carbon Emission Reduction Policies and the Degree of Public Participation
Authors: Sun Han
Published: February 2025

Global climate change has brought carbon emissions reduction into the global spotlight, and the Chinese government has formulated emissions reduction policies and set targets for carbon peaking and neutralization. This article explores the relationship between policy effectiveness and public participation from the perspective of public choice theory. The article reviews carbon emission reduction research, analyzes the roles of various parties in political decision-making and the current status of China's policies, and emphasizes the importance of public awareness and participation in achieving climate goals. Finally, it proposes optimized policy recommendations, such as improving the carbon market, developing green finance, differentiating policy design, promoting demonstration projects and encouraging community and NGO participation.
A Study on "Directional Noun + を + 見る" in Japanese: Focusing on Its Semantic Functions
Authors: Xiong Yixuan
Published: February 2025

This paper focuses on the particularities of the Japanese construction "Directional Noun + を + 見る," and the semantic features of the verb "見る" within this construction. First, the particularities of this construction is analyzed from two perspectives: its semantic distinctiveness and syntactic distinctiveness. Regarding semantics, the paper clarifies how the meaning of "Directional Noun + を + 見る" differs from that of "General Noun + を + 見る," emphasizing that the former primarily indicates the direction of gaze with weak intention to obtain visual information. As for syntactic distinctiveness, a comparison with other world languages reveals that, in Japanese, the verbal phrase remains unchanged while the nominal phrase undergoes modification. Furthermore, this paper elaborates on the event complexity, momentariness and continuity, transitional nature to motion verbs, and event suddenness of the verb "見る" to highlight the semantic features of the construction "Directional Noun + を + 見る."
The Influence of Music Training on the Lexical Richness of English Writing: A Study Based on Self-built Corpora
Authors: Li Zhanpeng , Liu Shuo
Published: February 2025

This study aims to explore the influence of music training on the lexical richness of English writing. The method of this study is both qualitative and quantitative. Through a nearly 8-week music and writing training, an experiment was conducted on 40 research subjects (20 in experimental group and 20 in control group), and self-built corpora were established for analysis. The results show that music training effectively improved the lexical variability, complexity, and density of the experimental group, reduced the use of high-frequency words, increased the use of low-frequency words, and increased the proportion of content words. The results of interview also indicate that most research subjects generally believe that music training has a positive influence on the lexical richness of English writing, and improves writing and emotional expression abilities. This study provides theoretical and practical basis for integrating music into the teaching of English writing, and points out the limitations of this research and suggesting directions for subsequent research.
Research on Enhancing the Shaolin Temple Tourism Experience Based on Value Co-Creation
Authors: MA YUE , Ali Azlan , Yan Yibing
Published: February 2025

This study aims to enhance the tourism experience at Shaolin Temple through the application of value co-creation theory, which emphasizes interactive participation between tourists and destinations. Based on 2,910 online reviews collected from the Ctrip website from 2023 to 2024, the research employs ROST Content Mining tools for high-frequency word analysis, semantic network analysis, and sentiment analysis. Combined with value co-creation theory and a detailed examination of review content, the study explores the current state of tourist experiences at Shaolin Temple. Key issues identified include weakened scenic experiences, suboptimal elements and services, and insufficient depth in cultural experiences. In response, the study proposes practical pathways and strategies to optimize the tourism experience, such as establishing a diversified information interaction system, improving collaborative management mechanisms, and innovating cultural dissemination forms. Theoretically, the study enriches the applicability of value co-creation theory in cultural tourism, while practically providing actionable insights for enhancing tourist experiences and achieving sustainable development at Shaolin Temple and similar cultural heritage sites.
"Passive Digital Nomadism" – A Study on Social Media Platform Migration and Chinese Language Acquisition Among Overseas Users
Authors: Gou Dan
Published: February 2025

This study focuses on the implicit Chinese language acquisition that occurs among overseas users who—due to external policy factors—are passively driven from mainstream short-video platforms such as TikTok to REDNote, a platform primarily featuring Chinese-language content. Drawing upon multiple perspectives, including digital migration, implicit acquisition, sociocultural theory, and cross-cultural communication, this study reveals three main findings: first, the multimodal, highly cohesive community ecology of REDNote provides overseas users with a low-anxiety, authentic, and high-frequency environment for Chinese-language input; second, interactive features such as comments, live streaming, and private messaging prompt user output and peer feedback, thereby reinforcing internalization of language and cultural identity; third, the fragmented, lifestyle-oriented Chinese content unconsciously permeates rich cultural symbols, accelerating cross-cultural understanding. Based on these findings, this article suggests proactively incorporating authentic platform-based materials in Teaching Chinese as a Foreign Language, promoting task-based teaching strategies and cross-cultural practice, and advocating in-depth collaborations between educational institutions and social media platforms to stimulate more potential learners’ enthusiasm for the Chinese language. This research not only expands the theoretical agenda that integrates passive platform switching with implicit learning, but also provides operational insights for sustainable innovation in international Chinese education in the context of new media and globalization.