bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN AKUNTANSI ASURANSI SYARIAH BERDASARKAN PSAK 108 (Revisi 2016)
Authors: Luayyi Sri , Leonita Berlian , A. Prima Noermaning
Published: January 2024

This research aims to analyze and describe the suitability of recognition, measurement, presentation and disclosure of sharia insurance transactions in the financial reports of sharia insurance companies listed on the Indonesia Stock Exchange with PSAK 108 (Revised 2016). The type of research used by researchers is qualitative research with descriptive methods. The data used in the research is secondary data with documentation data collection techniques. The data for this research is in the form of published financial reports from PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk in 2022.The analysis technique used in this research is descriptive analysis using research tools in the form of PSAK 108 (Revised 2016). The research results show that the company has not fully implemented PSAK 108 (Revised 2016) and there are still presentations and disclosures that are not appropriate.
Apakah Faktor yang Mempengaruhi Kualitas Audit? Ditinjau dari Teori Atribusi
Authors: Fachrunnisa Zidni , Ramadhani Nuzul Destian
Published: January 2024

Tujuan: Masih adanya kasus pelanggaran etika oleh akuntan publik dalam menghasilkan laporan audit. Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit.
Metodologi: Populasi pada penelitian ini yakni auditor yang bekerja pada 15 Kantor Akuntan Publik (KAP) di Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria jabatan partner, manajer, senior maupun junior auditor. Sampel yang diperoleh pada penelitian ini sebanyak sebanyak 48 auditor. Data penelitian ini diperoleh dari kuesioner yang disebarkan kepada responden dan dianalisis menggunakan analisis regresi linear berganda. Sebelum dilakukan analisis regresi linear berganda, kualitas data pada penelitian ini diuji dengan uji validitas dan realibilitas.
Temuan: Menurut temuan penelitian ini, kompetensi dan profesionalisme berpengaruh positif terhadap kualitas audit. Hal ini mengindikasikan semakin tinggi kompetensi dan profesionalisme seorang auditor akan meningkatkan kualitas audit yang dihasilkan. Sedangkan, independensi tidak mempengaruhi kualitas audit, hal ini mengindikasikan bahwa auditor dalam kondisi tertentu tidak menerapkan sikap independen karena perintah dari atasan. Hasil penelitian ini secara parsial sesuai dengan teori atribusi bahwa seorang auditor dalam menghasilkan audit yang berkualitas didukung oleh atribusi internal yakni kompetensi dan profesionalisme yang dimiliki seorang auditor.
Implikasi: Kualitas audit dapat meningkat seiring dengan peningkatan kompetensi dan profesionalisme auditor.
Paolo Pagani’s St. Sebastian in Krakow
Authors: Kurzej Michał
Published: January 2024

The picture of Saint Sebastian has been ordered to the Krakow University church by professor Sebastian Piskorski, who was in charge of the construction, decoration, and furnishing of the building. The canvas had been placed in the chapel, which was made available to the public yet in 1696, while the rest of the church remained a fenced construction site for seven more years. This small interior must have made a great impression on viewers, encouraging them to financially support the works. A contemporary writer stated that the chapel began decorative works of the church in forms that had not been seen before. Its main part, the exquisite painting by Paolo Pagani, sensually showing the saint’s naked body, could evoke the viewer’s admiration, but also an impression of uniqueness and peculiarity. Thus, the term queer can be applied to this work, at least in its original sense, meaning something strange, odd or eccentric. Pagani’s painting is a good starting point for questions about the hidden meanings that were associated with the male act in the early modern environment of the clergymen and university. Repressed or subconscious erotic associations could have been connected there with religious mysticism – as indicated by Piskorski’s particularly personal attitude to the sculpture of the crucified Christ. Similar links are also present in the patronage of Jacek Łopacki, who in the middle of the 18th century refurnished St. Mary’s church.
Circulation of Queer Ideas in State Socialist Hungarian People’s Republic
Authors: Kata Benedek
Published: January 2024

Inspired by Agata Jakubowska’s Circulation of Feminist Ideas in Communist Poland (2008) in the paper, I undertake the case study of Russian-born Hungarian artist El Kazovszkij (1948–2008) to discuss the circulation of queer ideas in state socialist Hungarian People’s Republic. Cold War-era queer cultural production is primarily associated with the then-establishing cultural and political agency of sexual minorities in the West. Nonetheless, despite the hiatus of queer movements or public dialogue in state socialist Hungary, there were still plenty of related works produced and circulated in both alternative and official cultural scenes. However, the lack of knowledge about the socialist era queer lives led to a homogenous image of socialist states: the individuals in question are still seen as absent or viewed as mere victims of the system, who had also no access to knowledge on non-normative sexualities. Therefore, artistic production addressing queer themes is either overlooked or interpreted as manifestations of the artists’ personal struggle, which implies an essentialist understanding of queer art, excluding critical or political connotations of the works and oeuvres in question. My aim is not to prove that queer discourse was thriving in state socialist Hungary. Yet, I argue that queer ideas circulated in Europe between the East and West as well as among socialist countries, offering crucial reference points to artists. Through the case study on El Kazovszkij, it is possible to reconstruct a fraction of these examples from the field of literature, film, visual arts, music, etc., which could contribute to the theoretical and methodological approach to further investigate queer lives of socialist and post-socialist East Central Europe (ECE). Beyond the art historical perspectives, the outcome could become a further step in cultural decolonialism and Piotr Piotrowski’s horizontalism to defy the East-West dichotomy within the cultural history of non-normative sexualities.
The Impact of the Pandemic on the Innovation Performance of European Countries
Authors: Csugány Julianna , Tánczos Tamás
Published: January 2024

In the last few years, the COVID-19 pandemic has changed our lives and the operation of the whole economy. The technological possibilities in the era of Industry 4.0 were already given, but the spread of digital solutions ac­celerated due to the pandemic, which was the catalyst of technological pro­gress. The adaptation of new technologies was faster, and the length of the dig­ital transition has been shortened. The impact of the pandemic prevails in both technological leader and follower countries, and because of this, the techno­logical gap between developed and developing countries may decrease. The technological follower countries can converge to leaders mainly in digital infra­structure which is the essential condition of the new technological era but some constraints remain that prevent them from taking advantage of technologi­cal progress. This technological revolution requires promoting the use, adop­tion, and adaptation of new technologies in all countries regardless of the lev­el of technological development. This research aims to analyse the changes in European countries’ innovation performance in the last years when the COV­ID-19 pandemic prevailed with data from European Innovation Scoreboard. Us­ing simple and multivariate statistical methods, the similarities and differences in technological progress in times of pandemic can be highlighted between the technological leader and follower countries in the European Union.
Multi-Criteria Decision Analysis and Land Consolidation Projects Ranking
Authors: Marinković Goran , Nestorović Žarko , Ilić Zoran , Božić Marko
Published: January 2024

Land consolidation as a power tool for land management is a re­source-demanded process that requires sensitive decision-making from the beginning of the process to its finish. The beginning of the process of land consolidation starts with the decision of how to distribute the limited resourc­es on competing projects of land consolidation. Since its numerous benefits and the natural process of land property fragmentation land consolidation should be provided permanently but it is not possible because of limited re­sources including finance. This implies that decision-making about the distri­bution of a limited budget on competing projects (or which project should be realized) is the first decision-making before starting with land consolidation project realization. This is not an easy decision because land consolidation is long long-lasting projects and resources captured for the realization of one project could not be utilized for another one. In this paper, multi-criteria de­cision-making is discussed as a model for decision-making about the rank­ing of land consolidation projects.
Foreign Direct Investment – State and Performance
Authors: Čolaković-Prguda Nerma
Published: January 2024

The paper deals with foreign direct investments (FDI) with a spe­cial focus on Bosnia and Herzegovina. Most of the world’s economies are in­terested in FDI, especially today in a globalized society. They can generate new jobs, and contribute to the development of new technology, and their special contribution is reflected in the stimulation of economic growth, development and employment. In recent years, Bosnia and Herzegovina made a lot of effort to attract foreign direct investments as one of the important ways to stimulate economic development and solve the problem of unemployment Considerable progress in this field has been achieved by adjusting the legislation and institutional framework. The costs, procedures and time of registration of craft-entrepreneurial activ­ities have been reduced, and various benefits in the field of customs and tax­es have been provided, which will be presented in the paper
Is the Fiscalization Process a Sustainable Tool to Reduce the Informal Economy? The Effects and Challenges after the Implementation Compared with the Region Countries
Authors: Mamo Jonada , Vangjel Rovena
Published: January 2024

During the year 2021, the government took measurements for the full implementation of the law no. 87/2019 date 18.12.2019 “On electron­ic invoice and the turnover monitoring system”. All businesses in Albania ex­perienced a difficult period through staff training and continuous online platform problems of the software etc. Now, one year after the implementa­tion of the law we may see if there is any positive effect on the business’s ac­tivities. What about this process in other countries in the region? The ques­tionnaire was created for companies in the cities of Tirana and Durres. The results will show the effort of the tax authority administration to support businesses during this transition phase and if there are still fiscal and techni­cal challenges for both parties after the full process of implementation. We will also analyze if this process has had an impact on the informal econo­my in Albania.
Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Terhadap Keputusan Transfer Pricing Aggressiveness (Studi Kasus Consumer Goods Industry Di BEI 2017-2021)
Authors: Adha Lorensa Prima Dwi , Widajantie Tituk Diah
Published: January 2024

This research to analyze and prove the effect of taxes, tunneling incentive and exchange rate on transfer pricing aggressiveness. The research focuses in the companies of consumer goods industry that are listed on the Indonesia Stock Exchange from 2017 to 2021 period. The sample of this research were chosen through the purposive sampling technique and resulting 9 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 25. The result showed that tax and exchange rate positively affected transfer pricing aggressiveness, whereas tunneling incentive negatively affected on transfer pricing aggressiveness. This research contributes to increasing the state revenue through the taxation contribution by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.

Keyword: Transfer Pricing, Tax, Tunneling incentive, Exchange Rate.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Tax Minimization, Kualitas Audit Dan Debt Covenant Terhadap Transfer Pricing
Authors: Syah Fergy Ardian , Poerwati Rr. Tjahjaning
Published: January 2024

The research aims to find out empirical evidence that reduces the research gap, strengthens the model, and analyzes the role of company size in moderating tax minimization, audit quality, and debt covenants on transfer pricing. The sample in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample collection technique used the purposive sampling method and obtainedd 177 samples. The result of this research indicates Tax Minimization and Audit Quality had an effect on Transfer Pricing, and the Debt  Covenant had no effect on Transfer Pricing. The Company Size is able to moderate Audit Quality on Transfer   Pricing, but company size is not able to moderate tax minimization and debt covenant on transfer pricing.

Keywords: Tax Minimization, Audit Quality, Debt Covenant, Company Size and Transfer Pricing
Pengaruh Implementasi Inovasi Digital Dan Lingkungan Kerja Terhadap Efektivitas Kerja Karyawan Studi: Karyawan PT. Tiki Jne Exspress Cabang Utama Kota Sukabumi
Authors: Wulandari S Siti Resna , Sunarya Erry , Mulia Z Faizal
Published: January 2024

Effevtiveness within the scope of the organization or company is generally associated with the implantation of activities aimed at promoting and developing the organization or campany. This study aims to determine the effect of digital innovation implementation and the work environment having an influence that can increase the work effectiveness of employee at PT. TIKI JNE. The research method used is quantitative research method and the sample technique used is saturated sample technique. Data were obtained through questionnaires which were distributed to 58 respondents who were employees of PT. TIKI JNE with Likert scale measurements. The results of the hypothesis test stated that the influence of digital innovation implementation had a positive and significant effect on employee work effectiveness. The results of hypothesis testing stated that work environment has a positive and significant effect on employee work effectiveness. Implementation of the application used is also very helpful for employees in managing work, especially regarding personnel administraton and the work environment that exist around employees greatly influence the work carried out on the effectiveness of employee work.

Keyword: Digital Innovation Implementation, Work Environment, Employee Effectiviness
Pengaruh Pelatihan Kerja, Kompensasi Finansial Serta Disiplin Kerja Pada Kinerja Pegawai Di PT. Bayu Jaya Kusuma Bali
Authors: Gautama Anak Agung Ngurah Restu , Gorda A.A.N Oka Suryadinatha , Noval I Made Mai , Sugianti Rai Puspa
Published: January 2024

The purpose of this research is to gather information related to the contribution of job training, financial compensation, and work discipline to employee performance at PT. Bayu Jaya Kusuma Bali. The sample in this study were 54 samples. The analysis technique in this study used multiple linear regression analysis, classical assumption test, t test, f test and determination analysis. This study obtained the results of H1 obtaining a t value of 4,670 with a p-value of 0.000 <alpha = 0.05, which identified a significant positive effect related to job training variables on employee performance.. H2 obtained a t value of 4,404 and a p-value of 0.000 <alpha = 0.05, which indicates that there is a significant positive effect of financial compensation on employee performance. H3 has a t-value of 3,197 and a p-value of 0.002 <alpha = 0.05, which indicates a positive and significant effect of the work discipline variable on employee performance. H4 has an F value of 70,708 and a p-value of 0.000 <alpha = 0.05, which identifies a positive and significant effect between job training, work compensation, work discipline on employee performance.

Keywords: Job Training, Financial Compensation, Work Discipline, Employee Performance
Pengaruh Aglomerasi industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kota Medan Dalam Perspektif Ekonomi Islam
Authors: Syah Arieffan , M. Nawawi Zuhrinal , Daulay Aqwa Naser
Published: January 2024

This study aims to determine the effect of agglomeration, labor force and Human Capital Investment on economic growth in Medan City. This research applies a quantitative approach. industrial concentration that embodies consumption patterns that affect the development of the economy of the surrounding area, then the labor force is able to support the economy to increase its production factors, the last human capital investment / HCI is a field that has sufficient human resources in terms of ability, knowledge, and health that can support economic growth. This research data is obtained from secondary data with the use of data collection methods, namely literature studies and documentation. The use of analysis techniques is multiple linear regression tests utilizing the SPSS23 analysis tool. The results of this study indicate that simultaneously agglomeration (X1), labor (X2), and Human Capital Investment (X3) have a positive and significant effect on economic growth (Y). The results obtained show that simultaneously agglomeration, labor force, and human capital investment have an influence on economic growth in Medan City.

Keywords: Agglomeration, Labor Force, Human Capital Investment
Pengaruh Disiplin Kerja, Stres Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT. Sardana Indah Berlian Motor
Authors: Vierri Valencia , Andronicus Melkyory , Anggraini Christina , Rahayu Sri
Published: January 2024

This study aims to examine the impact of discipline,stress and satisfaction on employee performance at PT Sardana Indah Berlian Motor. Respondent as many as 92 employees. This study applies a quantitative approach.  The use of data is questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression análisis. The results obtained that partially and simultaneously work discipline, work stress and job satisfaction have a positive and significant effect on employee performance at PT Sardana Indah Berlian Motor.

Keyword:Discipline,Stress,Satisfaction,Performance.
Analisis Pelatihan Kerja, Kepuasan Kerja Dan Kompensasi Terhadap Kinerja Personil Satuan Polisi Pamong Praja (POLPP) Kabupaten Padang Pariaman
Authors: Hasan Lenny , Sjafitri Henny , Mardhiyyah Rosyiidah
Published: January 2024

The purpose of this research is to determine and analyze the influence of job training, job satisfaction and compensation on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) personnel. The research method is descriptive quantitative. The population was 37 people. A sample of 37 people was taken using total sampling technique. Data analysis techniques are multiple linear regression, t test, F test and coefficient of determination. The results of multiple linear regression analysis are Y = 2.701 + 0.036 X1 + 0.301 X2 + 0.223 X3 + e. The results of the t test found that job training had no effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) Personnel and job satisfaction and compensation had a positive and significant effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) Personnel. The results of the F test found that job training, job satisfaction and compensation together had a positive and significant effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) personnel. The results of the coefficient of determination test found that the variable ability of job training (X1), job satisfaction (X2) and compensation (X3) explained the personnel performance variable (Y) by 65.9% and the remaining 34.1% was explained by other variables not discussed in the this research.

Keywords: Job Training, Job Satisfaction, Compensation, Personnel Performance.
Pengaruh Kualitas Produk, Citra Merek Dan Kepercayaan Merek Terhadap Keputusan Pembelian Kosmetik Wardah Pada Mahasiswa Universitas Nasional Jakarta
Authors: Imani Arlisa Nurul , Putra Suadi Sapta , Digdowiseiso Kumba
Published: January 2024

This study aims to determine the effect of Product Quality, Brand Image and Brand Trust on Purchase Decision of Wardah Cosmetics in Jakarta National University Students. The population of this research is the students of the National University of Jakarta who used Wardah cosmetics products. The sampling method used in this study was purposive sampling. The sampling method used purposive sampling technique, the number of samples was 100 respondents with the sample criteria being jakarta National University students who had purchased and used Wardah cosmetics. This type of data uses primary data in the form of a questionnaire. This study uses analytical techniques including multiple linear regression tests, and hypothesis testing with the help of SPSS 25. Partially, product quality has a positive and significant effect on Wardah cosmetic purchasing decisions for students at the National University of Jakarta this is indicated by the results of the t-test with the acquisition tcount>ttable (2,057>1,984) and sig value (0,042<0,05), brand image has a positive and significant effect on purchasing decisions for Wardah cosmetics for students at National University of Jakarta as evidenced by the t-test results with the acquisition of tcount>ttable (2,481>1,984) and the sig value (0,015<0,05), and brand trust has a positive and significant effect on purchasing decisions for Wardah cosmetics. at the Jakarta National University Students as evidenced by the t-test results with the acquisition of tcount>ttable (2,116>1,984) and sig value (0,037<0,05).

Keywords: Product Quality, Brand Image, Brand Trust, Purchase Decision.
Harmoni dan Tantangan Investasi Melalui Dinamika Harga Saham Berdasarkan BI Rate, Inflasi, Nilai Tukar, dan Harga Minyak Dunia Periode 2014-2021
Authors: Tirta Michael , Wibowo Joshi Maharani , Setyaningrum Idfi , Yaqin Reza Ainul
Published: January 2024

Investment is synonymous with the activity of placing funds in the current period with the expectation of gaining profits in the future, one of which is through the capital market. One intriguing investment activity is Shariah-compliant investment, not limited solely to Muslims; even non-Muslims are interested in investing due to its principled process, providing a sense of tranquility, and enhancing confidence in transactions deemed halal. The determination of Shariah-compliant investments is undoubtedly influenced by macroeconomic factors. Therefore, it is crucial to examine how the BI rate, inflation, exchange rate, and oil prices affect Shariah stock prices. The method employed is explanatory through a multiple regression model with secondary data from the period 2014 to 2021. This study found that the BI rate and oil prices have an impact on Shariah stock prices. A high BI rate can make interest-based investment instruments more attractive than Shariah stocks, resulting in a shift of funds from the stock market to other financial instruments. Meanwhile, oil prices will affect the performance of companies, especially in the energy sector, such as production costs, transportation costs, and other expenses that use energy as a component of their activities.
HR Development Perspective On The Economic Growth Of Rural Banks In Indonesia In The Society 5.0 Era
Authors: Sitorus Sunday Ade , Sinaga Anton Atno Parluhutan
Published: January 2024

One of the banking businesses in Indonesia is Rural Banks requiring tough human resources (HR) with appropriate competence. The activity of managing and developing human resources (HR) is an important and strategic thing in HR management in a Rural Bank (BPR). The purpose of this research are to find the point of skill improvement, competence improvement, human resources' skill transformation into work system , human resources' capability improvement, industry society 5.0-based human resource development and economic growth. This research employed a descriptive quantitative method through path analysis using SPSS 22. The purposive sampling technique, 95 workers of the population were taken using questionnaires distributed via email. The results of this study demonstrated that the improvement of human resources (HR) skills, competence, and skill transformation to the work system positively and significantly affected the increase in HR's capabilities in the Rural Banks throughout Indonesia, and these three variables had an effect on HR development in the Rural Banks based on Industry Society 5.0. Simultaneously, the improvement of HR's skills, competence, and the skill transformation to the work system had a positive and significant impact on HR development based on Industry Society 5.0 in the Rural Banks throughout Indonesia through the increase in HR's capabilities as an intervening variable

Keywords: industry society 5.0, human resources, rural banks, development, capability, improvement, economic growth
Rancang Bangun Aplikasi Transliterasi Aksara Bali Menjadi Huruf Latin Menggunakan Metode Rule Based Pada UTF-16 Berbasis Android
Authors: Aranta Arik , Andika I Gede
Published: January 2024

Balinese script is a script that has been used by Balinese tribes since ancient times, as evidenced by thediscovery of 2,103 ancient lontars using Balinese script in Klungkung, Bali. Currently, Google alreadyhas a virtual keyboard that can be downloaded to a smartphone. This Google keyboard already hasBalinese script mode that the letters was based on Unicode, but it still doesn't have a feature that canread Balinese script into Latin letters. By combining these two problems, a study was designed aboutmaking applications that can preserve Balinese script by utilizing the Balinese script keyboard featureprovided by Google to be transliterated into Latin letters. In this study, a rule based method is used toperform transliteration in order to be able to adjust to the rules of reading Balinese script correctly. It isalso used to provide ID for each Balinese character using hexadecimal based on the UnicodeTransformation Format-16 code for each character. The application was built by implementing of total940 rules and 33.253 words, after testing the application the result obtained from the transliterasionreach 99.4% of succeed from 1104 Balinese script words.
Penerapan Metode RAD dan Framework Codeigniter Pada Web Keuangan Desa: Studi Kasus Desa Melung
Authors: Sholikhatin Siti Alvi , Munawaroh Afifah Lutfia , Ramadhan Raflyan Akhyar
Published: January 2024

Transparansi pengelolaan keuangan desa menjadi salah satu tonggak pembangunan desa menuju desa maju yang berdaya guna. Indikator baiknya pengelolaan keuangan desa adalah dengan adanya standar operasional prosedur yang baik, sistem yang mendukung, serta partisipasi masyarakat desa akan keterbukaan pengelolaan keuangan desa termasuk perencanaanya. Untuk mencapai tujuan tersebut, maka perlu dikembangkan sebuah sistem keuangan desa berbasis web yang mudah diakses dan mampu mengakomodasi kebutuhan desa dalam hal pencatatan keuangan desa. Di Desa Melung Kecamatan Kedungbanteng Kabupaten Banyumas, belum tersedia website yang mampu menunjang kebutuhan pengelolaan keuangan desa tersebut. Penelitian ini menggunakan metode RAD dan framework CodeIgniter dalam pengembangan aplikasi. Hasil dari penelitian ini adalah implementasi web keuangan desa yang digunakan untuk mengelola pemasukan dan pengeluaran dana desa sehingga laporan tersebut dapat digunakan untuk menganalisis dan pengambilan keputusanTransparansi pengelolaan keuangan desa menjadi salah satu tonggak pembangunan desa menuju desa maju yang berdaya guna. Indikator baiknya pengelolaan keuangan desa adalah dengan adanya standar operasional prosedur yang baik, sistem yang mendukung, serta partisipasi masyarakat desa akan keterbukaan pengelolaan keuangan desa termasuk perencanaanya. Untuk mencapai tujuan tersebut, maka perlu dikembangkan sebuah sistem keuangan desa berbasis web yang mudah diakses dan mampu mengakomodasi kebutuhan desa dalam hal pencatatan keuangan desa. Di Desa Melung Kecamatan Kedungbanteng Kabupaten Banyumas, belum tersedia website yang mampu menunjang kebutuhan pengelolaan keuangan desa tersebut. Penelitian ini menggunakan metode RAD dan framework CodeIgniter dalam pengembangan aplikasi. Hasil dari penelitian ini adalah implementasi web keuangan desa yang digunakan untuk mengelola pemasukan dan pengeluaran dana desa sehingga laporan tersebut dapat digunakan untuk menganalisis dan pengambilan keputusan.
Implmentasi Perangkat Lunak Pengambilan Keputusan Berbasis PaaS Cloud Computing Pada Pemilihan Siswa Berprestasi
Authors: . Wagito , Iswanti Sari
Published: January 2024

Seiring dengan perkembangan zaman, saat ini dituntut untuk dapat mengambil keputusan dengan waktu yang singkat dan mengdapatkan hasil yang valid. Dukungan teknologi sangat diharapkan untuk mencapai hal tersebut. Salah satu sistem informasi berbasis komputer yang berfungsi untuk mempercepat dan mempermudah pengambilan keputusan dikenal dengan nama Sistem Pendukung Keputusan. Disamping itu sekarang berkembang juga berkembang apa yang disebut cloud computing. Perangkat lunak yang sudah berhasil dikembangkan adalah sistem pengabilan keputusan berbasis PaaS cloud computing. Tujuan penelitian ini adalah menguji coba sistem dan menerapkannnya pada kasus pemilihan siswa berpretasi. Sistem pendukung keputusan ini dibangun menggunakan metode Simple Additive Weighting. Sistem memerlukan data kriteria dari obyek studi kasus dan data alternatif dari obyek studi kasus beserta bobotnya. Beberapa perangkat lunak diperlukan pada penelitian meliputi Sistem Operasi Ubuntu, Server web Nginx, Sekrip Bash, sekrip PHP, sekrip HTML dan Browser. Hasil penelitian menunjukkan bahwa sistem pendukung keputusan menggunakan metode Simple Additive Weighting berhasil diuji coba, hasilnya sesuai perhitungan dan dapat digunakan untuk data pemilihan siswa berprestasi.Kata Kunci:  cloud, computing, keputusan, pendukung, sistem
RANCANG BANGUN MEDIA PEMBELAJARAN INTERAKTIF INFORMATIKA BERBASIS GAME EDUKASI MENGGUNAKAN SCRATCH DI SMPN 7 BUKITTINGGI
Authors: Fitriana Suci , Darmawati Gusnita , Ruddin Khai , Annas Firdaus
Published: January 2024

Penelitian ini di latar belakangi dari permasalahan yang peneliti temukan di SMPN 7 Bukittinggi, pada proses pembelajaran masih menggunakan media pembelajaran papan tulis dan spidol, sehingga peserta didik cepat merasa bosan saat proses pembelajaran dan belum adanya sumber belajar yang berbentuk media pembelajaran game edukasi di sekolah tersebut. Adanya sarana dan prasarana di SMPN 7 Bukittinggi yang mempunyai labor informatika dan memiliki koneksi internet yang tentunya dapat dimanfaatkan ketika proses pembelajaran dengan menggunakan media pembelajaran berbasis game edukasi. Media pembelajaran berbasis game edukasi ini di rancang dengan menggunakan website scratch.mit.edu. Metode penelitian yang digunakan adalah metode Research and Development (R&D), sedangkan model pengembangan media yang digunakan adalah model Hannafin and Peck, yang terdiri dari 3 fase, yaitu Need Acces, Design dan Develop/Implement. Berdasarkan hasil penelitian menunjukkan bahwa kevalidan media pembelajaran berbasis game edukasi sebesar 0,83 dengan kategori “valid”. Kepraktisan game edukasi dari respon guru sebesar 0,91 dengan kategori “sangat praktis”. Keefektifan penggunaaan game edukasi sebesar 0,4 dengan kategori “sedang”.Kata Kunci : Media pembelajaran, Game edukasi, Informatika, Scratch.
THE INFLUENCE OF 2-OXOINDOLINE-3-GLYOXYLIC ACID DERIVATIVES ON THE NEUROPHYSIOLOGICAL REACTIONS OF RATS IN THE “BLACK AND WHITE CHAMBER” TEST
Authors: Bilovol O.M. , Lutsenko R.V. , Knyazkova I.I. , Kolisnyk S.V. , Shakina E.G.
Published: January 2024

The number of patients with an anxiety pathology is constantly growing, which requires the search and development of new remedies for protection. The aim of this research is to establish the presence of anxiolytic activity in derivatives of 2-oxoindolin-3-glyoxylic acid basedon testing animals in the “black-and-white chamber” test. Materials and methods. Experiments were performed on 150 adult male rats. The 2-oxoindoline derivatives were suspended ex tempore (water for injection and Tween-80) and administered to rats at a dose of 12 mg/kg intraperitoneally 1 hour before testing. The control group received a solvent with an emulsifier. Diazepam (2 mg/kg) served as a reference preparation. Behavior was studied in the “black and white chamber” test. Results. Compound 2 significantly reduced the residence time in the light compartment of the chamber. Substance 18 reduced the latent period of the first peek by 1.4 times (p<0.01), significantly increased the number and time of peeking, reduced the latent period of exit by 1.6 times (p<0.001), increased the number of exits and the time spent in the illuminated part of the device and significantly increased the percentage of rats peeking or exiting from the dark compartment and also reduced the number of boluses by 1.9-fold (p<0.001) compared to the control. Substance 2-T only increased the total time of peeking, compound K significantly reduced the number of boluses, and compound 3.85 increased the latent period of the first peek by 1.5 times (p<0.002), substance G increased the number of peeks by 1.7 times ( p<0.05), the time of stay in the light compartment of the camera by 2.5 times (p<0.001) and reduced the number of boluses by 1.3 times compared to the injection control (p<0.05). Conclusion. Administration of the IK compound significantly prolonged the latency of the first peek and exit, as well as significantly reduced the number of boluses compared to the control. 100% of animals peeked into the illuminated compartment of the chamber. Derivatives of 2-oxoindoline with the laboratory codes 18, G, and IК changed the neurophysiological reactions of animals in a similar way to the classic anxiolytic diazepam.
DEVELOPMENT OF PATHOLOGICAL CHANGES IN THE ORAL CAVITY ORGANS OF ANIMALS UNDER CONDITIONS OF POLYNEUROPATHIES OF DIFFERENT GENESIS
Authors: Tykhonovych K. V. , Kotvytska А. А. , Beregovyi S. M. , Neporada К. S.
Published: January 2024

The aim of our research is to study the effect of polyneuropathy of different genesis on the development of pathological changes in the large salivary glands and periodontal tissues of animals. Methods. The study was conducted on 62 laboratory rats of both sexes. Toxic polyneuropathy was induced by paclitaxel injection, experimental type 1 diabetes mellitus was modeled by streptozocin injection, and alcoholic polyneuropathy was induced by chronic administration of increasing concentrations of ethanol. The development of polyneuropathy was confirmed by a change in the the pain sensitivity threshold (PST) using the Randall-Selitto tensoalgometric method. In the homogenate of oral cavity organs, total proteolytic and total antitryptic activity, catalase activity, content of TBARS, average mass molecules, oxidatively modified proteins, fucose and glycosaminoglycans (GAG), and amylase activity were determined. The level of total, protein-bound and non-protein sulfhydryl groups, activity of superoxide dismutase, glutathione peroxidase, glutathione transferase, glutathione reductase; content of reduced and oxidized glutathione, diene conjugates and Schiff bases were determined in blood serum. Results. We established the increasing of PST in animals that were simulated neuropathies of different genesis. All three types of polyneuropathies are accompanied by the development of carbonyl-oxidative stress in the soft tissues of the periodontium and large salivary glands of rats, which is evidenced by a probable increase in the content of oxidatively modified proteins and the content of TBARS, as well as average mass molecules compared to these indicators in intact animals . Under the conditions of modeling all three polyneuropathies, the protein-synthetic activity in the large salivary glands is suppressed, as evidenced by a decrease in the activity of α-amylase. Under conditions of experimental diabetic and toxic neuropathy in the salivary glands of animals, changes in the proteinase-inhibitor balance of the compensatory type are observed. We found that polyneuropathies of different genesis cause increased catabolism of biopolymers of the extracellular matrix of the periodontal connective tissue of rats, which confirms the increase in the content of GAG and fucose compared to these indicators in control animals. Conclusions. Under conditions of diabetic, toxic and alcoholic neuropathy, the amylolytic activity of the large salivary glands of animals is suppressed, the balance of the pro- and antioxidant system changes. When modeling peripheral polyneuropathy in animals by administration of paclitaxel, streptozocin, and ethanol, the development of periodontal syndrome is observed, the leading pathogenetic mechanisms of which are increased catabolism of connective tissue glycoconjugates and the development of oxidative stress and proteinase-inhibitor imbalance.
ANALYSIS OF BEHAVIORAL FACTORS AND LEVEL OF ANXIETY OF SCHOOLCHILDREN IN THE CONDITIONS OF THE RUSSIAN-UKRAINIAN WAR
Authors: Zhdan V. , Holovanova I. , Wang Sh. , Obrevko N. , Korneta O. , Bіelikova I. , Kaidashev I. , Haque U. , Khorosh M. , Popovich I.
Published: January 2024

Background. The mental health of Ukrainian children is of great concern. The current study aims to investigate the behavioral factors and level of anxiety of schoolchildren aged 11-17 years old in Kremenchuk in the conditions of war. Method: A total of 114 children took part in the survey in 2022. In addition, a total of 156 children filled out questionnaires on behavioral factors in 2021, and 114 children filled out questionnaires on behavioral factors in 2022. Of note, children’s questionnaires were available to their parents, who were able to correct children’s answers on the state of health and lifestyle. The level of situational and personal anxiety, and the dynamics of behavioral factors of students were assessed. The scale of personal and situational anxiety by Spielberger and Khanina was used to assess situational and personal anxiety. Result. The mean age of the respondents in 2021 was 13.8±1.7 years (max = 17; min = 11), with 78 (68.4%) women and 36 (31.6%) men. In addition, 20 (17.5%) participants were internally displaced persons. Of note, internally displaced persons (IDPs) had a 5.4 times greater chance of situational anxiety than the local schoolchildren (odds ratio, OR=5.4, 95% confidence interval, CI: 1.66-9.39, p=0.045). Additionally, the level of personal anxiety in women is 6.6 times higher than in men (OR=6.66, 95% CI: 2.79-15.92, p =0.028). Furthermore, eating junk food was associated with higher odds of situational anxiety in war conditions (OR=3.11, 95% CI: 1.37-7.03, p=0.035). Conclusion. The mental health and sleep health among children living in Kremenchuk are worrisome. The current study indicates the high psychological burden on Ukrainian children, especially IDPs. Constant mental health care during the initial period of resettlement is urgently needed.
ACUTE MYOCARDIAL INFARCTION IN A PUERPERA: A CASE REPORT
Authors: Fylenko B. M. , Roiko N. V. , Khazanov O. P. , Romaniuk A. М. , Cherniak V. V.
Published: January 2024

We report a lethal case of acute myocardial infarction in a puerpera. Cardiovascular diseases rank as the leading causes of mortality during pregnancy and the postpartum period, with myocardial infarction (MI) being a rare yet frequently fatal occurrence. Research indicates that MI typically manifests between 6 to 12 weeks postpartum, though instances may also occur at later stages. The reported case is interesting in terms of the mismatch between the timing of clinical symptoms of acute coronary syndrome (less than 24 hours) in the puerpera and alterations in myocardial infarction (2-3 days), which was diagnosed morphologically. Therefore, we searched for possible causes that led to the clinical and morphological changes described above. At first glance, the main cause of myocardial infarction development is coronary artery dissection with the formation of hematoma in the wall of the blood vessel, which narrows its lumen and leads to necrosis of the heart muscle. A brief analysis of the case has established that ischemic damage to the myocardium preceded the development of spontaneous coronary artery dissection and could be caused by one of the factors or a combination of them: coronary artery spasm caused by ergometrine and anemia due to uterine atony-related postpartum hemorrhage. The formation of intramural hematoma of the vascular wall, which narrowed the lumen of the coronary artery, could be the result of the prescription of antithrombotic therapy, which complicated the health status of the woman and led to death. When providing medical care to puerperas with postpartum hemorrhage, it is necessary to take into account the risk for cardiovascular complications that could develop due to anemia or administration of ergometrine.
Assessment of the Etiological Spectrum of Urinary Infections in Diabetic Patients and of the Resistance Patterns of the Uropathogenic Germs Involved
Authors: Idomir Mihaela Elena
Published: January 2024

The aim of the retrospective-descriptive study consisted of the analysis of the spectrum of urinary infections and antimicrobial resistance of the uropathogenic bacteria involved in diabetic patients. The etiological spectrum was wide, being dominated by Escherichia coli (67,68%), Klebsiella sp. (14,14%), Proteus sp. (7,07%), and Enterococcus sp. (6,31%). Enterobacteriaceae had higher percentages of resistance to trimethoprim-sulphamethoxazole, quinolones, and cephalosporines, antibiotics frequently used in the therapy of urinary infections but also of other infections in diabetics. Over 50% of Enterococcus strains were resistant to fluoroquinolones. The detection of the carbapenem-resistant strains (imipenem – 8% and meropenem – 10,2%) is worrying. Colistin, carbapenems, and amikacin were most effective in vitro against Gram-negative bacilli and linezolid, vancomycin, and teicoplanin, in the case of Gram-positive cocci. The study results reveal the importance of monitoring the etiological spectrum and the resistance to antibiotics of the germs involved in urinary infections in diabetic patients, for the initiation of an effective therapy and the optimal management of the cases.
THE IMPACT OF EMOTIONAL QUOTIENT ON ADAPTIVE PERFORMANCE IN GOVERNMENT INSTITUTIONS WITH ADVERSITY QUOTIENT SERVING AS A MEDIATING
Authors: Fidova Muhammad Riten , Pareke Fahrudin JS
Published: January 2024

Perubahan signifikan terjadi dalam konteks kelembagaan pemerintahan, termasuk redistribusi jabatan dan sistem kerja. PNS kini diharapkan mampu menghadapi dan mengelola perbedaan yang timbul akibat perubahan tersebut. Penelitian ini berfokus pada pentingnya Emotional Quotient dalam konteks institusi pemerintah mengenai Adaptive Performance, dengan menekankan pada peran mediasi dari adversity quotient. Penelitian ini bertujuan untuk mengidentifikasi dan mengeksplorasi pengaruh secara langsung dan tidak langsung melalui mediasi, dengan menggunakan teknik analisis jalur dengan Smart PLS (versi 4). Proses pengumpulan data melibatkan tiga skala variabel penelitian dan partisipasi 193 karyawan sebagai responden. Analisis data menunjukkan adanya pengaruh langsung dan peran mediasi yang berpengaruh dalam memediasi kedua variabel, sehingga keempat hipotesis diterima. Temuan penelitian ini diharapkan dapat bermanfaat bagi organisasi dan praktisi psikologi di berbagai industri dan institusi.
PENGARUSUTAMAAN NILAI MODERASI BERAGAMA DI ERA SOCIETY 5.0
Authors: Mustaghfiroh Siti
Published: January 2024

Penelitian ini mengkaji tentang pentingnya pengarusutmaan moderasi beragama di masyarakat multikultur pada era society 5.0. Era ini ditandai dengan perkembangan teknologi informasi yang menjadi fokus pergerakan kehidupan manusia, dan mampu memberikan dampak positif dan negatif. Perubahan perilaku sosial merupakan salah satu dampak yang paling besar, dan menjadi tantangan tersendiri dalam semua bidang kehidupan. Integrasi, kesatuan dan persatuan, toleransi atau solidaritas, kerukunan beragama, dalam batas yang semakin mengkhawatirkan. Pemahaman agama yang moderat diperlukan dalam hidup berdampingan dengan berbagai agama di era society 5.0. penelitian ini menggunakan metode penelitian kualitatif. Hasil dari penelitian ini ada beberapa penguatan nilai moderasi beragama dalam menghadapai era society 5.0 yaitu 1) Internalisasi nilai keadilan dan keseimbangan dengan cara tidak merugikan hak orang lain, tidak provokatif, bijaksana dalam menerima informasi dan tidak mengarah pada pemahaman yang keliru. 2) Dibutuhkan sikap toleransi baik secara pasif maupun secara aktif. Toleransi secara pasif dilakukan dengan sikap menghargai, menghormati perbedaan, sedangkan toleransi secara aktif yaitu melakukan komunikasi baik di dunia nyata dan dunia maya (digital), membangun kebersamaan dan bekerjasama dalam kehidupan society 5.0. 3) Menjaga kerukunan dalam beragama dapat terwujud dengan upaya menjalin kerukunan baik intern umat beragama maupun menjalin hubungan baik antar umat beragama.
PENGARUH PENGETAHUAN MODERASI BERAGAMA SANTRI PONDOK PESANTREN AL MUBALLIGHIN MUARA BUNGO TERHADAP MINAT MEMILIH PRODUK BANK SYARIAH
Authors: Solikhah Rohmawati
Published: January 2024

Santri pondok pesantren Al Muballighin Muara bungo merupakan masyarakat berpendidikan yang aktif dalam lembaga pendidikan Islam dan sekaligus mewakili kelompok agamis, dan tentunya mereka pernah dengar tentang perbankan syari’ah atau bahkan pernah menggunakan jasa lembaga keuangan syari’ah khususnya bank syari’ah maupun non syari’ah untuk kepentingan pribadi, karena hal ini mempermudah melakukan transaksi atau untuk menjaga amannya keuangan.

Penelitian ini bertujuan untuk mengetahui pengetahuan modderasi beragama santri Pondok Pesantren Al Muballighin Muara bungo terhadap minat memilih produk bank syariah. Jenis penelitian ini adalah penelitian lapangan (field research). Sedangkan sifat penelitiannya bersifat deskriptif. Sumber data yang digunakan adalah sumber data primer dan sekunder. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Data hasil temuan digambarkan secara deskriptif dan dianalisis menggunakan cara berpikir induktif.

Hasil penelitian ini menunjukkan bahwa kurangnya pengetahuan moderasi beragama warga pondok pesantren Al Muballighin Muara bungo tentang Bank syariah sangat berpengaruh pada minat warga pondok Pesantren dalam menggunakan Jasa Bank Syariah. Tidak tahunya mereka tentang Bank Syariah jadi sedikit sekali yang menggunakan jasa Bank Syariah. Lebih Banyak yang menggunakan Bank Konvensional padahal seharusnya Pondok itu lebih memilih Bank Syariah karena terhindar dari riba. Namun pengetahuan yang minim serta wawasan yang kurang luas membuat mereka mengabaikan tentang bank Syariah. Bukan hanya itu namun mereka mengetahui tentang Bank Syariah saat berada di Bangku Kuliah, dan untuk pengurus atau santri yang tidak duduk di bangku kuliah, dia tidak tau tentang Bank Syariah. Bahkan menurut peneliti kurangnya pengetahuan moderasi beragama tentang bank Syariah. Mereka mengira bahwa mereka menggunakan Bank yang jangkauannya luas, yang ATMnya dimana-mana. Sampai mereka melupakan kecanggihan teknologi dan pentingnya mengembangkan usaha berbasis syariah, bank syariah sudah ada fasilitas M-Banking nya, dan itu memudahkan saat melakukan transaksi, namun orang-orang banyak yang belum tahu mengenai hal itu. Mungkin juga dikarenanakan usaha Bank Syariah dalam mensosialisasikan Produknya yang masih kurang dalam hal moderasi beragama.