bluuebunny/crossref_metadata_2025 huggingface dataset:
Kecerdasan Intelektual, Kecerdasan Spiritual, dan Kecerdasan Finansial Terhadap Pemahaman Akuntansi Mahasiswa di Universitas Sarjanawiyata Tamansiswa
Authors: Erawati Teguh , Kasih Dwicky Putra , Listyawati Reni
Published: July 2024

This study aims to prove the influence of intellectual intelligence, spiritual intelligence and financial intelligence on the understanding of accounting students at Sarjanawiyata Tamansiswa University. the theory of planned behavior is used to test the relationship between each variable, namely the independent and dependent variables. The method used in this research is a quantitative research method. The number of respondents used in this study were 155 respondents who were taken using the purposive sampling technique for accounting students at Sarjanawiyata Tamansiswa University. The test used in the study is the validity test, the reliability test is used for the feasibility questionnaire. Data analysis techniques used in this study are descriptive statistical tests, classical assumption tests and hypothesis test. The results of this study indicate that intellectual intelligence, spiritual intelligence and financial intelligence have a positive and significant effect on understanding accounting. This research contributes to providing a reference for increasing students' understanding of accounting through the levels of intellectual intelligence, spiritual intelligence and financial intelligence.
Determinan Kejadian Penyakit Infeksi Saluran Pernapasan Akut pada Balita di Wilayah Kerja Puskesmas 7 Ulu Palembang
Authors: Putri Ririn Noviyanti , Putri Meliya , Muslimin Muslimin , Sitindaon Rina SE , Ernia Rima
Published: July 2024

Currently, ISPA disease in Palembang City is still one of the highest causes of death among children under five. Risk factors associated with the incidence of ARI are extrinsic and intrinsic factors. The aim of this research was to determine the relationship between exclusive breastfeeding, maternal knowledge, smoking habits, nutritional status and the incidence of ISPA in toddlers in the working area of the 7 Ulu Palembang Community Health Center. This research is analytical with a cross sectional design. The population in this study were mothers with toddlers aged 24 - 59 months with a sample size of 66 people. The sampling technique in this research is purposive sampling. The results of the research show that there is a relationship between exclusive breastfeeding, maternal knowledge, smoking habits, nutritional status and the incidence of ARI in toddlers in the working area of the 7 Ulu Palembang Community Health Center. It is hoped that the end of this research will be an illustration for the community health center to be able to further improve health services and be more active in providing counseling and education regarding ISPA in toddlers.
Upaya Penanganan Cyberbullying di Media Sosial: Studi Perbandingan antara Indonesia dan Korea Selatan
Authors: Silvyana Anastasia , Zefanya Bintang , Nurpadilah Fitri Hasanah , Nurhaliza Jasmine , Putri Tiara Sukmana , Nazirah Nazirah , Rudiana Rudiana
Published: July 2024

Cyberbullying or online bullying has become an alarming global phenomenon, especially in the current digital era. This study discusses and compares the policies and approaches implemented by Indonesia and South Korea in handling cyberbullying cases. The comparative descriptive approach used in this research collects data from various secondary sources, including scientific literature, research reports, and legal and policy documents. Policies for handling cyberbullying are regulated through the Information and Electronic Transactions Law as well as several additional regulations, although they still face challenges in effective and consistent implementation. Meanwhile, South Korea relies on several key legal products and an inclusive approach, although its regulatory implementation also faces challenges. Both countries have their own complexities in dealing with cyberbullying, which are influenced by social, cultural and technological factors. The results of this research emphasize the importance of inter-agency coordination, improvements in legal definitions, and increased public awareness as keys to increasing victim protection and reducing future cyberbullying incidents.
Terapi Non Farmakologi Terhadap Mual Muntah dan Hiperemesis Gravidarum Pada Ibu Hamil: a Literatur Review
Authors: Diana Sirlii , Sumarni Sumarni
Published: July 2024

The incidence of nausea and vomiting affects almost 50% to 80% of pregnant women and approximately 5% of pregnant women require treatment in the form of hospitalisation for fluid replacement and correction of electrolyte imbalances. Non-pharmacological therapy is needed as an alternative or complementary treatment if pharmacological therapy causes side effects. in some cases nausea, vomiting, and hyperemesis gravidarum. This literature review aims to identify non-pharmacological therapies to help mothers overcome nausea, vomiting, and hyperemesis gravidarum in pregnancy. Five electronic databases were used for literature review research: PubMed, ProQuest, Google Scholar, Wiley Online Library, and Science Direct between 2014 and 2024. Of the 3,070 articles, 12 articles met the inclusion criteria and were analysed. This literature review provides evidence of non-pharmacological therapy methods that can be used as an alternative to treat nausea, vomiting, and hyperemesis gravidarum in pregnant women, namely oral therapy (ginger, mint leaves, and dates), inhalation therapy (lemon aromatherapy, lavender aromatherapy, and ginger aromatherapy) and therapy through massage (P6 acupressure and ST36 acupressure). The most frequently used and effective therapeutic methods for treating nausea, vomiting, and hyperemesis gravidarum in pregnant women are ginger therapy, lemon aromatherapy, and P6 acupressure.
Analisis Pengaruh Kinerja Staf Operation terhadap Kepuasan Konsumen di Travel Agent Pacto Bali
Authors: Young Michelle Klarissa , Nawangwulan Wening Ramadhani Siti
Published: July 2024

This research aims to analyze the influence of the quality of operations staff performance on consumer satisfaction at the Pacto Bali Travel Agent. The quality of operations staff performance is an important factor that can influence consumer satisfaction. The research method used in this research is descriptive research with a quantitative approach. This research has a sample population, namely guests who have used Pacto services using a sample of 98 respondents. This research technique uses data analysis techniques using simple linear regression. The results of this research state that the quality of operations staff performance has a significant influence on consumer satisfaction, which means that increasing the quality of operations staff performance can increase consumer satisfaction with Pacto Bali Travel Agents.
Analisis Pengaruh Store Atmosphere terhadap Minat Kunjung Kembali di Restoran Taman Santap Rumah Kayu Bandar Lampung
Authors: Subiyanto Jennyfer Audry , Ritonga Roozana Maria
Published: July 2024

The atmosphere in a restaurant is not just a detail, but a key factor in building and maintaining customer loyalty. This research aims to determine the influence of restaurant atmosphere on customers' desire to return to Taman Makan Rumah Kayu in Bandar Lampung. Simple linear analysis method. The results of this research indicate that the restaurant atmosphere has a significant influence on customers' interest in returning. These findings confirm that the restaurant atmosphere not only influences customers' interest in returning, but also directly influences the level of customer satisfaction at Taman Santap Rumah Kayu in Bandar Lampung.
Potensi Pengembangan Wellness Tourism sebagai Salah Satu Daya Tarik di Heavenly Spa di Hotel The Westin Resort & Spa Ubud, Bali
Authors: Julisman Stephanie Natalie , Tirtadidjaja Andari
Published: July 2024

Wellness tourism is a tourism that is currently in demand by tourists and has become a new attraction in society, especially in the Ubud area, Bali. Heavenly spa is a place that uses the concept of wellness tourism as an attraction for tourists. This study aims to determine the development of wellness tourism as an attraction at Heavenly Spa. This study uses a descriptive method with a qualitative approach. Data collection techniques are observations conducted at Heavenly spa, in-depth interviews with Heavenly spa managers and visitors, documentation such as photos and documents needed to support data completeness. The results of this study are that Heavenly spa has an attraction such as beautiful natural scenery, and offers various wellness and spa activities that can be followed by hotel guests. Access to the Westin hotel from the airport can be said to be easy because there is a lot of transportation provided such as buses, online motorcycle taxis, and the hotel also provides a shuttle service from the airport. The facilities provided by the Westin hotel are very helpful for this wellness activity because the hotel provides different places according to hotel activities such as for yoga, the hotel provides 2 places, namely the yoga pavilion and the yoga terrace with a different atmosphere. The impact generated by this wellness activity is in terms of economy, there is an increase in visits to Heavenly Spa.
Evaluasi Benchmarking sebagai Strategi dalam Meningkatkan Keunggulan Bersaing dan Kinerja Bisnis
Authors: Anisah Anisah
Published: July 2024

This research aims to look at the influence of benchmarking on competitive advantage and the influence of both on performance. The research method used is a quantitative descriptive method with a sample of 115 businesses at the middle level. The data collection technique used in this research is a questionnaire and the data analysis technique uses the SEM method. The results of this research prove that there is a positive and significant influence of benchmarking on competitive advantage and competitive advantage on business performance, but benchmarking does not have a positive impact on business performance, unless mediated by the construct of competitive advantage.
Literature Review: Konsep Dasar dan Perkembangan Teori Manajemen Pengetahuan
Authors: Firdaus Ahmad
Published: July 2024

The aim of this research is to look at the basic concepts and theoretical developments related to knowledge management. This research also discusses the design and approaches to knowledge management, as well as the stages of knowledge management which are explained by several researchers from various perspectives. The analytical method used is qualitative with bibliometric analysis of literature, theoretical basis analysis, and reviewing the main concepts of knowledge management, proving and analyzing the knowledge management approach
Persepsi dan Partisipasi Masyarakat Terhadap Pengelolaan Sampah Rumah Tangga melalui TPS 3R Sulur Berkah dan Makmur Jaya di Kota Jambi
Authors: Heryeni Siti Sholeha Anggunisa , Syarifuddin Hutwan , Ilham Ilham
Published: July 2024

One of the waste reduction efforts carried out by the Jambi City Government is the provision of 3R TPS. The reduction target set by the government until 2030 is 30%. Community participation is really needed to reduce and/or handle waste in an environmentally sound manner, including efforts to sort waste from the source. Waste sorting that is not carried out at the source can result in mixed waste and reduce the economic value of recycled waste. Apart from that, sufficient human resources and a long time are needed to sort the waste at TPS 3R, while the residue must be immediately transported to the TPA so as not to cause a bad smell and discomfort for local residents. Internal conflicts at TPS 3R regarding financial management and several other things resulted in TPS 3R not functioning according to its function. The aim of this research is to examine community perceptions and participation in household waste management through TPS 3R Sulur Berkah and Makmur Jaya in Jambi City. The research method used is descriptive analysis and the main data collection tool is a questionnaire. The research instrument uses a Likert scale with 4 (four) response options. The research results show that 100% of respondents have a positive perception of household waste management through TPS 3R. However, only 62% have high participation in household waste management, the remaining 38% of respondents have low participation.
Leveraging AI to Optimize English Academic Writing (EAW) in Intelligent Decision Support Systems (IDSS)
Authors: Marmoah Sri , Adika Dimas , Haryati Sri , Yurni Yurni
Published: July 2024

Many students and academics face difficulties in English academic writing, particularly non-native speakers of English. This paper examines the use of Artificial Intelligence (AI) in optimizing English academic writing in intelligent decision supporting systems (IDSS). Various literatures were studied to find out how AI can help improve English academic writing. The findings reveal that AI can improve grammar, spelling, sentence construction and make suggestions for clarity and cohesion through tools like Grammarly. Furthermore, integrating AI into IDSS also promotes more efficient and data driven decisions. However, there are still barriers like complex data analysis, ensuring accuracy and reliability of AI-generated content, and addressing ethical issues including bias and transparency. This simple paper highlights the importance of developing more sophisticated and user-friendly AI technologies and the need for further research to explore the long-term impact of using AI in English academic writing for Indonesia context. The results are beneficial to learners, educators and learning institutions as they employ AI tools with the purpose to improve the English academic writing quality and support better decision making.
Identifikasi Potensi Bahaya Keselamatan dan Kesehatan Kerja pada Proses Produksi di PT Kerinci Merangin Hidro (Pembangkit Listrik Tenaga Air)
Authors: Rahmi Aprianti , Tanjung Aman Soleh
Published: July 2024

This research uses a qualitative approach with a focus on analyzing occupational safety and health risks in the production section at PT. Kerinci Merangin Hydro. The Occupational Safety and Health Management System implemented by PT Kerinci Merangin Hidro is considered appropriate for reducing the risk of work accidents. However, in implementation, not all employees support and comply with the regulations set by PT. Kerinci Merangin Hydro
Pengaruh Kepemimpinan Transformasional, Motivasi Kerja, Kepuasan Kerja terhadap Kinerja Karyawan PT. Kharisma Pemasaran Bersama Nusantara dengan Komitmen Organisasi sebagai Variabel Mediasi
Authors: Pranata Harry Mulya , Widodo Slamet
Published: July 2024

This research aims to identify factors that influence employee performance at PT. Kharisma Pemasaran Bersama Nusantara. A dynamic work environment, transformational leadership is a leadership model that is considered effective in inspiring, motivating and improving employee performance. This model has several characteristics that make it successful in a kinetically changing world of work. This research adopts an explanatory quantitative approach with the variables studied being transformational leadership, work motivation, job satisfaction, organizational commitment and employee performance. The data analysis technique uses path analysis. The results of this research reveal that employee satisfaction influences employee performance with organizational commitment as an intervening variable. Employee satisfaction has a positive effect on employee performance, job satisfaction has an effect on organizational commitment, organizational commitment also has an effect on employee performance at PT. Kharisma Pemasaran Bersama Nusantara.
Perencanaan dan Penggunaan Alokasi Dana Desa (Studi Kasus Desa Sungai Bertam, Kecamatan Jambi Luar Kota, Kabupaten Muaro Jambi)
Authors: Nazifah Nazifah , Sari Nadia Indah
Published: July 2024

Penelitian ini bertujuan untuk mengetahui perencanaan dan penggunaan alokasi dana desa, kendala dan Upaya mengatasi kendala dalam perencanaan dan penggunaan alokasi dana desa ,Studi Kasus Desa Sungai Bertam Kecamatan Jambi Luar Kota, Kabupaten Muaro Jambi. Tipe penelitian yang digunakan adalah yuridis normatif dengan pendekatan socio legal research, tekning pengumpulan data dengan cara wawancara menggunakan metode purposive sampling dengan informan yaitu kepala desa tahun 2023 Metode analisis data menggunakan Teknik deskriptif analytic. Hasil penelitian menunjukkan bahwa Proses pengelolaan alokasi dana desa sudah melalui tahap perencanaan yang melibatkan partisipasi Masyarakat dengan prioritas Pembangunan fisik berupa jalan rabat beton dan sumur bor hanya saja dalam pelaksanaannya terdapat beberapa kendala cuaca dan kerusakan alat sumur bor yang tidak di prediksi dalam proses perencanaan sehingga dapat menghambat Pembangunan
Problematika Produk Hukum Daerah Terkait Perizinan di Pemerintah Kota Jambi
Authors: Fajri Ikhwannul , Azed Abdul Bari , Muslih M
Published: July 2024

Implementation of Jambi City Regional Regulation Number 9 of 2010 concerning the Implementation of One-Stop Integrated Services (PTSP), is currently no longer relevant to the dynamics of changing times and the contents of the Regional Regulation do not contain a chapter that regulates supervision as regulated in Minister of Home Affairs Regulation Number 25 of 2021 concerning DPMPTSP and BKPM Regulation Number 2 of 2021 concerning Guidelines and Procedures for Supervising Risk-Based Business Licensing. This study explains the implementation of legal products related to licensing in Jambi City Government, the problems of legal products related to licensing in Jambi City Government and the impact of the implementation of legal products related to licensing in Jambi City Government.
Perlindungan Hukum Terhadap Debitor Terhadap Penarikan Objek Jaminan Yang Masih Terikat Dalam Hubungan Perlindungan Angsuran Kreditur Debitur
Authors: Munsaf Aidil , Suzanalisa Suzanalisa , Fatriansyah Fatriansyah
Published: July 2024

Finance companies in providing financing credit to their consumers use a Fiduciary guarantee system. Legal protection for debtors upon withdrawal of fiduciary collateral objects following the constitutional court decision Number 2/PUU-XIX/2021 has been regulated in a preventive and repressive manner. Preventively, legal protection for debtors upon withdrawal of fiduciary collateral objects has been regulated in the provisions of the Fiduciary Guarantee Law which was then confirmed in the Regulation of the Minister of Finance of the Republic of Indonesia Number 130/PMK.010/2012. Apart from that, preventive protection is also emphasized in the Constitutional Court Decision Number 2/PUU-XIX/2021 in conjunction with the Constitutional Court Decision 18/PUU-XVII/2019. If the debtor objects to having his vehicle taken, the leasing party or debt collector may not take the vehicle by force. This vehicle may be taken if there has been a court decision with permanent legal force. What the public needs to know is that the way to enforce unlawful acts committed by consumers who are in arrears on motor vehicle loans is by applying for execution in court, not by being taken by force. as for how to deal with Finance business actors and Debt Collectors who carry out their work.
Pertanggungjawaban Pidana Tenaga Medis Yang Melakukan Pengguguran Kandungan
Authors: Alfaresi Muhammad Bima , Abdullah Muhmmad Zen , Sarbaini Sarbaini
Published: July 2024

Medical personnel have a code of ethics in carrying out their duties in providing health services to patients. However, it is found that medical personnel perform abortion, then this fulfils the elements of a criminal offence and is accountable as stipulated in the Criminal Code (KUHP) prohibiting abortion without exception, then the Law of the Republic of Indonesia Number 36 Year 2009. Therefore, this article aims to analyse the Criminal Liability of Medical Personnel Who Perform Obstetric Miscarriages
HAM Beragama dalam perspektif Filsafat Ilmu Hukum
Authors: Fatriansyah Fatriansyah , Alamsyah Bunyamin
Published: July 2024

Religious human rights have a very important position. Religious Human Rights are autonomous as a consequence of God-given nature for human glory. In modern thought, these natural rights can be formulated humanistically through rational reasoning without having to relate to the existence of God. Therefore, human rights must be fully given the same freedom and opportunity.
Efektivitas Ketentuan Insentif dan Disinsentif Terkait Perizinan Pemanfaatan Ruang Pada Zona Perdagangan dan Jasa Berdasarkan Perda Nomor 5 Tahun 2012 Tentang Rencana Tata Ruang Wilayah Kota Sungai Penuh Tahun 2011 – 2031
Authors: Harifinal Harifinal , Azed Abdul Bari , Supeno Supeno
Published: July 2024

Even though the Regional Regulation on the Regional RTRW of Sungai Banyak City has been stipulated, the use of existing space is not yet in accordance with the plans that have been determined. This is indicated by the fact that the building does not meet the building construction requirements for both KDB, GSB and KDH. Provisions on Incentives and Disincentives Related to Licensing for Space Utilization in Trade and Service Zones based on the Regional Regulation on the RTRW of Sungai Banyak City have not been implemented effectively, this can be seen from the 182 Building Approvals that have been issued by the Sungai Full City Government from 2021 to 2023, they are not implemented provisions for incentives and disincentives for controlling space utilization. Factors that become obstacles include the fact that the Regional Regulation has not yet been established, there is still a lack of Satpol PP members, the facilities and infrastructure are still not complete, the community's legal awareness is still low, and people are building houses using the process of adjunct direction from traditional institutions. The efforts made by the Regional Government of Sungai Banyak City to overcome these obstacles include drafting the Draft Regional Regulation on the RTRW Revision, proposing additional members of the Civil Service Police Unit, maximizing honorary personnel, procuring facilities and infrastructure, socializing the Regional Regulation on Spatial Planning to the community, collaborating with traditional institutions in the planning process , utilization and control of the spatial planning of Sungai Banyak City.
Peran Dinas Sosial Dalam Upaya Pemenuhan Hak Orang Dengan Gangguan Jiwa Menurut Undang-Undang Nomor 18 Tahun 2014 Tentang Kesehatan Jiwa di Kota Kuala Tungkal
Authors: Wahyudi Isma , Muslih M , Supeno Supeno
Published: July 2024

Individuals with mental disorders are categorized as mentally disabled, according to the provisions of the article, individuals with mental disorders are guaranteed their rights to receive special care and assistance at the expense of the State to ensure a decent life in accordance with their human dignity. The objectives of this research are: 1) To understand and analyze the role of the Department of Social Affairs in efforts to fulfill the rights of People with Mental Disorders according to Law Number 18 of 2014 concerning Mental Health in the City of Kuala Tungkal. 2) To understand and analyze the obstacles in the implementation of the role of the Department of Social Affairs in efforts to fulfill the rights of People with Mental Disorders according to Law Number 18 of 2014 concerning Mental Health. 3) To understand and analyze the efforts made by the Department of Social Affairs in efforts to fulfill the rights of People with Mental Disorders according to Law Number 18 of 2014 concerning Mental Health.
Diskursus Pembatasan Kekuasaan di Indonesia Dalam Perspektif Konstitusi dan Konstitusionalisme
Authors: Erham Erham , Ma’arij Aman , Gufran Gufran
Published: July 2024

The purpose of this research is to describe the constitution as the most important legal document. The constitution is a very important rule for every nation and state, both those that have been independent for a long time and those that have just gained their independence. Because the state is an organization of power that includes a very large number of people, it is necessary to have a system of control (an effective system of restrictions). This is done through law (both written and unwritten, namely the constitution or basic laws). This research method is legal research. This article is the result of research on the issue of limiting the power of state government in terms of the constitution and the underlying constitutionalism. The discourse regarding limiting power is an integral part in countries that base themselves on constitutional democracy, such as the Republic of Indonesia, where the constitution actually acts as an instrument or means for regulating and controlling power.The idea that government power needs to be limited because the State is run by humans and that humans are without exception inherent in many weaknesses. His proposition which later became famous reads as follows: "humans who have power tend to abuse that power, but humans who have unlimited power will certainly abuse it in an unlimited way (power tends to corrupt, but absolute power corrupts absolutely)
Professional debates within the international History Didactics
Authors: Vajda Barnabás
Published: August 2024

This study is a research paper that aims at analysing and discussing the most often raised scientific debates that have been taking place recently within the international scholar community on the field of history didactics. The specific goal of the study is to point out and evaluate themes such as decline of time frames devoted to school history teaching, the issue of narrativity in school history teaching, and the post-colonial debate. The author analyses and discusses these professional debates in the contex of recent international scientific conferences and scholarly literature that have been resonating among international researchers on the field of history didactics.
Influences on teacher trainers’ lifelong learning competencies
Authors: Kálmán Anikó , Win Phyu
Published: August 2024

The purpose of this paper was to explore teacher trainers’ perceptions of lifelong learning competences as well as the impacts of new learning communities and learning strategies on their competences. Semistructured interviews were conducted with 12 teacher trainers in education degree colleges in Myanmar selected by purposive sampling. According to the findings, they perceived lifelong learning as a learning to keep update with the contemporary things. They generally reported high confidence in their competences related to learning to learn, literacy, multilingualism, and digitalism; they reported less competences with science and math as well as entrepreneurialism and multilingualism. The teacher trainers reported both positive and negative effects of new learning communities on their lifelong learning competencies, particularly in the areas of digital and multilingualism competences. In response, most participants used self-regulated learning strategies to gain teaching competences, which then influenced their lifelong learning capacities.
Welcome
Authors: Benedek András
Published: August 2024

Our first English-language issue of 2024 will seem ordinary to the reader. For us, in the opinion of the editorial staff, it also reflects the journey that we started together ten years ago, at the end of 2014.
Individual Learning Account: Modeling possible implementation solutions
Authors: SZLAMKA Erzsébet , SALOMVÁRI György
Published: August 2024

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PENERAPAN PERHITUNGAN PPh Pasal 21 METODE GROSS PADA PT MJM BANJARMASIN SETELAH TERBITNYA PMK 168/2023
Authors: Sabethini Adelin Olivea , Dwirini Dwirini
Published: July 2024

Penelitian ini bertujuan untuk mengetahui penerapan perhitungan PPh Pasal 21 dengan Metode Gross atas terbitnya peraturan terbaru dari pemerintah yaitu PMK Nomor 168 Tahun 2023 dengan studi kasus pada PT Merdeka Juang Motor (PT MJM) di Kota Banjarmasin. Metode gross up memberikan perencanaan yang baik hanya jika diterapkan pada karyawan yang dikenakan pajak dibawah tarif pajak penghasilan badan. Aturan PMK 168/2023 merupakan simplifikasi cara penghitungan atas pemotongan PPh Pasal 21 dengan menggunakan Tabel Tarif Efektif (TER) untuk mewujudkan sistem administrasi perpajakan yang efektif, efisien, dan akuntabel sesuai dengan prinsip utama perpajakan yang dapat mendorong terciptanya kepatuhan sukarela dalam memenuhi kewajiban perpajakannya. Penelitian ini menggunakan metode deskriptif kualitatif yang berasal dari rekap perhitungan gaji karyawan tetap tahun 2023 yang telah diolah oleh penulis. Hasil penelitian ini menunjukkan bahwa metode Gross layak diaplikasikan pada tahap awal dimulainya kegiatan operasi perusahaan mengingat PT MJM baru beroperasi di akhir 2021 menuju awal 2022. Hal ini dikarenakan dalam situasi tersebut perusahaan belum mendapatkan keuntungan yang maksimal sehingga perusahaan berusaha seoptimal mungkin melakukan penghematan pengeluaran biayabiaya yang tidak perlu terjadi. Dampaknya terhadap karyawan akan mengurangi penghasilan yang diterimanya, namun hal ini dianggap wajar berdasarkan prinsip perpajakan berupa keadilan dimana beban pajak sesuai dengan objek pajaknya artinya setiap subjek pajak yang memiliki kemampuan lebih harus dikenakan pajak lebih besar.
Women Empowerment and Livestock Development in Bangladesh: A Review
Authors: Mostari M P , Sadrul S B , Rahman M H , Islam M S
Published: July 2024

Livestock is generally considered a key asset for rural livelihoods in Bangladesh. After crops, it is the second most significant agriculture-related subsector. In addition, livestock is a means of cash income, nutrition, and a good source of organic fertilizer that boost soil health and fertility. Women’s participation in this sector is remarkable in the last decade superseding the history recorded. Adult women's involvement in the production of cattle and poultry increased from 43% in 1987 to 51% in 2000 and then to 69% in 2008. They play a pivotal role in livestock management, feeding, processing, and selling as well as acting as a care provider. Though they participated in all steps of livestock rearing, they have very little control over the income earned from livestock production. However, women's ownership, processing, and consumption of animal and poultry products enhance their capacity for making decisions. These are the essential elements of empowering women politically, socially, and economically; as a result, they offer a means for rural women to escape the cycle of poverty. The current study examined how women participated in the growth of the livestock industry and how they were empowered. Results based on the articles reviewed, almost cent percent of women were the decision maker for rearing livestock. In the overall decision-making process in livestock and poultry rearing 42% of women respondents were followed by 39% of men and 19% of both participated in this regard.  Moreover, it is also clear that livestock rearing by women made positive changes in economic, social, and political indicators. This review also summarized some problems and constraints which were faced by the women involved in this sector. According to the discussion, the recommendation would be to encourage women’s participation with utmost effort so that they can overcome challenges and build capacity with confidence in livestock production.
Bang. J. Livs. Res. Vol. 28 (1&2), 2021: P. 1-15
Effects of genotype, generation and slaughter age on carcass characteristics of indigenous chickens of Bangladesh under intensive system
Authors: Faruque S , Bhuiyan A K F H , Rana M M
Published: July 2024

The aim of this study was to compare the carcass characteristics of three improved indigenous chicken genotypes at Bangladesh Livestock Research Institute (BLRI), Bangladesh according to genotype, generation, slaughter age and their interactions. The name of chicken genotypes was Non-descript Deshi (ND), Hilly (H) and Naked-neck (NN). A total of 1585 day-old chicks (918 ND, 378 H and 289 NN) were produced to form foundation stocks for their improvement both egg production and growth rate by selection in generations (foundation stock G0; generation G1; generation G2). Selection was practiced firstly at 8 weeks of age (based on breeding value) and secondly, at 40-weeks of age (based on index value). Data on growth traits, egg production and reproductive traits, fertility and egg shell quality of birds were kept and analyzed in a non-orthogonal factorial experiment using the general linear model procedure of SPSS 11.5, 1998. However, this study was carried out on a total of 99 male birds of three chicken genotypes, having 5, 10 and 18 birds of ND, H and NN genotype from each generation, respectively. The close mean body weight of birds were selected according to age at 8, 10 and 12 weeks and sacrificed. Results showed that the dressing percentage was varied (p<0.001) in among the genotypes and slaughter age of birds. Breast meat and thigh plus drumstick meat weight was influenced (p<0.001) genotype, generation, and slaughter age of birds. Wing meat weight was shown differ (p<0.001) for generation of birds. However, carcass traits were observed greater percentage in NN genotype followed by other two genotypes. With increasing of age from 8 to 12 weeks there was a significant (p<0.001) increase proportion of pre-slaughter weight (60.95%) and thigh plus drumstick weight (6.28%). Overall mean of pre-slaughter weight, percent weight of dressing, breast meat, thigh plus drumstick and wing meat of indigenous chicken were 756.9±6.4 g, 66.5±0.1%, 13.4±0.0%, 19.8±0.0% and 6.6±0.0%, respectively. Present results indicate that the carcass characteristics of indigenous chickens can be influenced by genotype, generation and slaughter age under intensive system.
Bang. J. Livs. Res. Vol. 28 (1&2), 2021: P. 16-28
Major respiratory diseases of goat and their epidemiology, prevention and control
Authors: Rahman Md Habibur , Ahmed Enam , Haque Md Nurul , Hassan Md Zakir , Ali Md Zulfekar
Published: July 2024

Goats and sheep have the capacity to provide meat, milk, leather, and wool, making them valuable assets for the global livestock business, particularly in Southeast Asia, the Mediterranean region, and African nations. Respiratory diseases are the primary cause of death for these animals, accounting for about half of their deaths. Whatever their causes, goat and sheep infectious respiratory diseases account for 5.6% of all small ruminant diseases and disorders. Most of these have an infectious origin, particularly those that are bacterial, parasitic, fungal, or viral. PPR, caprine arthritis encephalitis, and bluetongue are the main viruses that cause respiratory diseases in goats. Through the use of a roadmap, the World Organization for Animal Health (WOAH) has established a global strategy for the eradication of PPR from the planet by 2030. Conversely, the two main bacterial causes of respiratory diseases are Pasteurella and Mycoplasma species, which can co-infect viral disorders or act as the primary cause. They can also exacerbate existing infections and lead to incorrect diagnoses. Numerous surveillances identified fungal infections, particularly Aspergillosis and Conidiobolomycosis, as well as parasite infections such as nasal myiasis and verminous pneumonia. In the review paper, we provide the most recent updated results on such diseases and their causative agents, taking into account elements such as distribution, transmission, spatiotemporal dynamics, possible risk factors, clinical signs and symptoms, treatment, avoidance, and control methods. Lastly, we offer some particular suggestions for addressing the respiratory conditions that affect goats.
Bang. J. Livs. Res. Vol. 29 (1&2), 2022: P. 1-20
Community biosecurity: A new approach to reduce infectious diseases including avian influenza in commercial poultry
Authors: Giasuddin Md , Ali Md Zulfekar , Hassan Md Zakir , Karim Md Rezaul
Published: July 2024

To reduce the load of infectious diseases including avian influenza, a community involving poultry biosecurity model was piloted in Bogura, a northern district of Bangladesh from 2013 to 2017 for developing flock immunity in breeder farm and the community reached chicken like a win-win situation. The experiment started by selecting a commercial breeder farm where about 30,000 poultry were kept and had a record of being affected by avian influenza. The activities were the assessment of the poultry population within a kilometer radius of the breeder farm, providing health care services by a trained poultry health worker, vaccinating all village native chickens in the area above against Newcastle disease (ND), and Fowl pox, monitoring the level of antibody after vaccination against ND, and identifying the causes of sickness and mortality. When any bird died with clinical signs of AI, all surviving birds from that flock were purchased and culled off that household poultry immediately (spot culling), and proper disinfection was done by supervising the health worker. Affected farmers are provided compensation by the breeder farm. The results showed that the overall flack immunity against ND in the 3rd year was 90% at the community level, whereas on the breeder farm, it was 95% and 97% respectively against ND and AI in the selected area. However, the village chicken mortality due to infectious disease was significantly reduced, and no mortality was recorded due to ND or Fowl pox. The poultry population in that area increased twice at the end of the project. There were 13 cases of A/H5N1 confirmed by rRT-PCR from village chickens in those surveyed areas, and no positive case was perceived on that commercial breeder farm. From the study, it was concluded that community biosecurity has a positive role in reducing infectious diseases, including avian influenza, in commercial farming.

Bang. J. Livs. Res. Vol. 29 (1&2), 2022: P. 62-66
Genetic evaluation of Black Bengal Goat for reproductive traits
Authors: Desha N H , Jalil M A , Asha A A A , Bhuiyan A K F H , Amin M R
Published: July 2024

This study aimed to evaluate the reproductive potentiality of Black Bengal goat. A total of 100 Black Bengal does were evaluated based on the recorded data that has been maintained under Black Bengal goat improvement program at Bangladesh Livestock Research Institute (BLRI), Savar, Dhaka. Investigation was done to ascertain the effect of generation, parity and season of birth of doe on birth weight (Bwt), age at first service (AFS), age at first kidding (AFK), average kidding interval (AKI) and average litter size per doe (ALS/doe).The mean Bwt, AFS, AFK, AKI and ALS/doe were 1.22±0.02 kg, 212.95±1.87 day, 360.26±1.88 day, 230.46±3.70 day and 1.53±0.03, respectively. Generation had non-significant (p>0.05) effect to all the respected traits. Parity and season of birth significantly (p<0.001) affected the ALS/doe. The litter size ranges 1.11 to 1.78, which increased linearly with the progressive parity of dam. Litter size (1.63±0.04) was found higher in summer, followed by winter (1.51±0.07) and rainy season (1.36±0.08). Estimated heritability for Bwt, AFS, AFK, AKI and ALS/doe were 0.46±0.12, 0.46±0.11, 0.49±0.11, 0.46±0.10 and 0.49±0.12, respectively. Though reproductive traits always have lower heritability estimates but all the estimates seem to have high magnitude. The range of estimated Breeding Value (EBV) of Bwt, AFS, AFK, AKI and ALS/doeversed over a wider context, which indicates there is scope for genetic improvement in next generation progeny except the Bwt trait. Altogether, the results of the investigated traits could be well used to select better candidates for producing next generation.
Bang. J. Livs. Res. Vol. 29 (1&2), 2022: P. 21-33
Pilot Study on Carbon Footprint of Small-Scale Beef Cattle Production at South-West Region of Bangladesh
Authors: Das N G , Sultana N , Islam M T , Kabir M A , Hossain S M J
Published: July 2024

The study was conducted to investigate feed basket composition, greenhouse gas (GHG) emission factors and carbon footprint of beef cattle production at Khulna division, Bangladesh. Data were collected on herd structure, farm feedstuff, manure management and farm operation of 231 beef cattle farms by interviewing farmers and filling up open questionnaires. The feed basket of 75 beef cattle of different genotypes in 24 farms was studied by keeping a record of individual feedstuff intake for three months. Results indicated that the feed basket of a 321 (±131) kg beef cattle, irrespective of genotype, was consisted of rice straw, Napier grass, maize fodder, jumbo grass and concentrate mixture at 3.61 (±1.60), 3.25 (±4.66), 0.21 (±1.34), 0.07 (±0.58), 1.73 (±3.08) and 3.69 (±1.40) kg/d, respectively. The digestibility of diet, volatile solids in manure and nitrogen excretion rate were estimated as 65 (±3.89) %, 8.3 (±2.01) and 0.29 (±0.07) kg/d/1000 kg LW, respectively. The emission factors of enteric CH4, manure CH4 were 46 (±18), and 9.06 (±10.86) kg CH4/yr/animal. The direct and indirect N2O emission factors due to volatilization and leaching were 2.96 (±0.01), 0.06 (±0.07) and 0.017 (±0.019) kg N2O/yr/animal, respectively. Based on the results of emission factors, including the carbon footprint of farm feedstuff (0.33 (±0.33) kg CO2e/yr/t fresh) and farm operation emission factor (131 (±109) kg CO2e/yr/cattle), the carbon footprint of beef cattle production was estimated as 7.68 (±0.98) kg CO2e/kg LW of beef cattle. Estimation of GHG emission factors for all sources in each livestock enterprise, and then accounting for carbon footprint may help realize the environmental cost of production and undertake appropriate mitigation measures.
Bang. J. Livs. Res. Vol. 29 (1&2), 2022: P. 34-52
Current Scenario of Cattle Breeding Practices in Netrokona District
Authors: Pehan Eshtiak Ahamed , Shejuty Shahanaj Ferdousi , Islam Md Rafikul , Husain Syed Sakhawat , Khandoker M A M Yahia
Published: July 2024

The present study was conducted to evaluate the cattle genotype and their distribution pattern, socio-economic status of the farmers, existing cattle breeding strategies and their facilities to understand the cattle breeding scenario in Netrokona district, Bangladesh. A total of 80 farmers (8 farmers from each upazilla) were surveyed from 10 Upazillas in Netrokona district.  Each farmer’s gender, age, educational level, family size, income, number of family members involved in cattle rearing, cattle genotypes and breeding practices of the cattle were assessed in-depth. The results of the survey study revealed that 85% farmers were males and 15% farmers were female in the respective area. The majority of farmers (55.84%) had a medium size farm having 4-6 number of cattle per family. Within the surveyed region 83.12% farmers practiced artificial insemination (AI) for cattle breeding, whereas 16.88% still practiced natural mating by using their own bulls. In the study areas, the majority of farmers (75%) considered AI to be simpler than natural mating. While choosing bull for   breeding services, Holstein-Friesian cross (31.18%) was first priority for the farmers followed by Sahiwal cross (20.35%), local (18.21%), Red Chittagong cattle (11.69%), Brahman (8.22%), Red Sindhi (5.19%) and Jersey (4.76%) respectively. In conclusion, this study on the current scenario of cattle breeding practices in Netrokona district provides valuable insights on major constrains and prospects of cattle breeding scenario in Netrokona district that can inform targeted interventions and policies, fostering sustainable and improved outcomes for the improvement of cattle breeding strategy for the local farmers.
Bang. J. Livs. Res. Vol. 29 (1&2), 2022: P. 53-61
ASSESSING THE LEGAL RAMIFICATIONS OF THE COVID-19 PANDEMIC ON ADMINISTRATIVE CONTRACTS IN THE UNITED ARAB EMIRATES: COMPARATIVE REVIEW
Authors: Al Jahoori Sumaya Abdulrahim Hamdan Nasser
Published: July 2024

Background: This study aims to establish whether COVID-19 qualified as a force majeure event or exceptional circumstance according to the laws of the United Arab Emirates (UAE) and assess if a particular principle can circumvent contractual duties. It investigates how COVID-19 impacted administrative contracts in the UAE, using UAE laws and case studies to explore legal theories that justify failure to perform an obligation in such contracts.
The UAE, like many other countries, faced an unpredictable event and utilised all its resources and manpower to combat the danger and ensure the safety of its people. This resulted in various restrictions, such as mandatory quarantine for everyone entering the UAE and limitations on travel outside the country. Additionally, certain Emirates within the UAE, such as Abu Dhabi, imposed entry restrictions, requiring a negative COVID-19 test result for entry and later mandating that only vaccinated individuals were permitted to enter.
Additionally, the study explores the necessary criteria for demonstrating force majeure or exceptional circumstances in said contracts. This study used an analytical approach to examine laws and court decisions. Based on the findings, the outbreak of COVID-19 did not directly impact administrative contracts in the UAE. This is likely due to the authorities’ effective handling of the situation. Notably, the theories of force majeure and exceptional circumstances could not be automatically and generally applied to all contracts because each contract was unique and required individual considerations. The study presents potential theoretical and practical applications, highlighting opportunities for future research.
Faktor-faktor Risiko Penyakit Jantung Koroner pada Pasien Wanita di Poliklinik Jantung Rumah Sakit dr.Slamet Kabupaten Garut
Authors: Nugraha Andri
Published: July 2024

Penyakit jantung koroner (PJK) adalah sebuah penyakit yang menyebabkan ketegangan otot di jantung karena adanya kerusakan di arteri koroner. Insidensi penyakit jantung koroner 3 kali lipat lebih besar terjadi pada pria dibandingkan wanita dan dahulu PJK dianggap penyakit yang terutama menyerang pria. Di Rumah Sakit dr. Slamet Kabupaten Garut jumlah prevalensi penderita penyakit pjk lebih banyak wanita dibadingkan pria. Tujuan penelitian ini adalah untuk mengidentifikasi gambaran tentang faktor-faktor risiko penyakit jantung koroner pada pasien wanita di Poliklinik Jantung Rumah Sakit dr. Slamet Kabupaten Garut. Penelitian ini bersifat deskriptif menggunakan teknik pengambilan sampling accidental sampling dengan jumlah sampel yang diteliti sebanyak 77 pasien. Data diperoleh melalui catatan rekam medis pada tahun 2011/2012. Hasil penelitian menunjukkan bahwa dari 77 responden, rata-rata usia responden berumur 59,86 tahun, (72,7%) memiliki riwayat hipertensi, (37,7%) memiliki riwayat diabetes, (75,3%) memiliki riwayat hiperlipidemia, (63,6%) memiliki riwayat ibu rumah tangga, (51,9%) memiliki riwayat kontrasepsi oral. Untuk mengurangi prevalensi PJK pada wanita, maka di butuhkan pendidikan kesehatan mengenai PJK, hipertensi, diabetes, hiperlipidemia dan kontrasepsi oral.