bluuebunny/crossref_metadata_2025 huggingface dataset:
Üniversiteli Gençlerin Sosyoekonomik Hayata Dair Görüşleri Üzerine Bir Araştırma (Dicle Üniversitesi Örneği) (A Research on the Opinions of University Youth on Socioeconomic Life (Dicle University Case))
Authors: Bulut Mustafa , Demir Şeyhmus , Aküzüm Cemal
Published: December 2023

Ülkelerin, geleceğin teminatı olan gençlerin kendilerini ifade edebilecekleri, görüş ve düşüncelerini dile getirebilecekleri ortamları oluşturmaları, ortaya çıkan sonuçlara göre politikalar geliştirmeleri, geleceğe güvenle bakmaları açısından önem arz etmektedir. Çalışma, üniversiteli gençleri anlamayı, sosyoekonomik kaygı ve beklentilerini tespit etmeyi amaçlamaktadır. Çalışmanın örneklemini Dicle Üniversitesi öğrencilerinden seçkisiz örnekleme yöntemiyle seçilen gençler oluşturmaktadır. Veriler, Statistical Package for the Social Sciences (SPSS) programıyla analiz edilmiştir. Gençlerin görüşlerinin bağımsız değişkenlere göre dağılımlarını belirlemek amacıyla tek yönlü varyans analizi (ANOVA) kullanılmıştır. Anlamlı farklılıkların tespiti amacıyla Tukey test ve Mann-Whitney U testi ile çoklu karşılaştırmalar yapılmıştır. Faktörler arası bağımlılık ilişkilerinin tespit edilmesinde Ki-kare testi (χ²) kullanılmıştır. Bulgular değerlendirildiğinde, sosyal bilimler alanında öğrenim gören öğrencilerle, diğer alanlarda öğrenim gören öğrenciler arasında, mutluluğu etkileyen faktörler, gençlerin karşılaştıkları problemler ile hayata yön veren değerler bağlamında anlamlı bir farklılığın olduğu görülmektedir.
Demokrat Parti ve Liberalizm İlişkisi (The Relationship Between the Democrat Party and Liberalism)
Authors: Yavuz Rabia Burçin
Published: December 2023

Demokrat Parti, Türkiye Cumhuriyeti’nde dönüm noktası olarak değerlendirilebilecek gelişmelere yalnızca tanıklık etmemiş, aynı zamanda bu gelişmelerin önemli bir aktörü olmuştur. 1930’lu yıllarda dünyada Büyük Buhran kaynaklı olarak yatırımların iç piyasaya yönlendiği, bu doğrultuda Türkiye’de devlet eliyle sanayinin geliştirilmesinin amaçlandığı söylenebilir. İkinci Dünya Savaşı sonrasında ise, dünyada liberal iklimin, ABD güdümüyle giderek hakim olması Türkiye’yi de etkilemiş, savaş sonrası Avrupa’nın tarımsal desteğe ihtiyaç duyması Türkiye’de liberalleşme hamlelerinde tarım ve ticaret burjuvazisine öncelik verilmesine yönelik bir itki oluşturmuştur. Böylece burjuvazinin özellikle tarım ve ticaret kanadının güçlenmesi ile liberalleşme tartışmaları iyiden iyiye kendini hissettirmeye başlamıştır. Böyle bir atmosferde ortaya çıkan Demokrat Parti, kendisini liberal bir parti olarak tanımlamamakla birlikte parti programında, politikalarında, vaatlerinde liberal unsurları sıklıkla kullanmıştır. Bununla birlikte,özellikle iktidara geldikten bir süre sonra, ekonomik göstergelerin de kötüye gitmesiyle, DP politikalarının giderek otoriterleşen bir çizgide seyrettiği söylenebilir. Bu bağlamda liberal fikir ve uygulamalardan uzaklaşan DP, otoriter çizgisini sürdürürken çoğunlukçu demokratik yaklaşımı işlevsel bulmuştur.
Türkiye de Teknokentlere Yönelik Vergi İstisna ve Teşviklerin Değerlendirilmesi (Evaluation of Tax Practices for Technocity Enterprises in Turkey)
Authors: Hızarcı Beşer Berna , Çetil Canan
Published: December 2023

Türkiye’de teknokent kurma çalışmaları 1980 yılında başlamış olmasına rağmen teknokentler konusu yeni sayılabilecek bir alandır. Bu çalışmada 2001 ve 2008 yıllarında çıkarılan iki kanun olan 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu ve 5746 sayılı Araştırma ve Geliştirme Faaliyetlerinin Desteklenmesi Hakkında Kanun ele alınmış olup teknokentlere uygulanan vergi teşvik ve istisnaların genel kapsamlı kaldığı ve sadece kanunun yönergelerle desteklenmesinin önemli bir eksiklik olduğu vurgulanmaktadır. Türkiye'nin proje tabanlı teknoloji altyapısı için ihtiyaç duyduğu teknolojik seviyeye ulaşabilmesinde ek teşvik türlerinin getirilmesinin etki li olacağı belirtilmektedir. Firmaların teknokentler konusunda bilgilendirilmesi, eksikliklerin hızlıca giderilmesi büyük önem arz etmektedir.* Bu çalışma danışmanlığını Berna HIZARCI BEŞER’in yaptığı ve Canan ÇETİL tarafından 2023 yılında “Teknokent İşletmelerinin İşleyişi ve Ekonomik Etkileri Açısından Vergi Uygulamaları” isimli Yüksek Lisans Tezinden türetilmiştir.
Between Fingers and Thumbs: In the Wake of Maureen Lander's String Games (1998)
Authors:   , Lawson Moya
Published: December 2023

String Games by Maureen Lander (Te Hikitu, Ngāpuhi) is an installation of glowing, larger-than-life whai (Māori string games) dominated by the central figure of a whare kēhua, or house of spirits. The work correlates the material and dextrous forms of whai with digital technologies. Twenty-five years since String Games was first exhibited, this thesis analyses the work within its immediate contexts and its futures, focusing particularly on the work’s representation of digitality. String Games was one of seven works commissioned for the opening of Te Papa Tongarewa Museum of New Zealand in 1998. Situated within this shifting epicentre for bicultural relations in Aotearoa New Zealand, the work creates a dynamic allegory for a rapidly globalising world propelled by technological advancements. This analysis identifies the associations that the installation forms through three ontological modes: materiality, the haptic, and embodiment, and weaves through works by other artists from Aotearoa that have occurred in the wake of String Games, including Peter Robinson, Jae Hoon Lee, Sorawit Songsataya, Angel C. Fitzgerald and Russ Flatt. This thesis proposes that a contemporary analysis of String Games might open up ways to re-evaluate how we see, feel and navigate the ‘real world’ in the technological present, and offer new contexts from which to look back at String Games.
Pelatihan Literasi Digital Guru SD & MI Al Hikmah untuk Menciptakan Pembelajaran Aktif
Authors: Aimah Siti , Mulyadi Dodi , Safuan Safuan , Nur Aufa Rafika , Tihurua Nurul Inayah , Az Zahra Ullayah Fathina , Najikha Anggi Uswatun , Oktaviani Irma , Nugroho Reesky Adi , Rupiah Sri Nikmatu , Sobirin Sobirin , Utomo Cicilia San San Indah Nilla , Arumsari Maria Dewi
Published: December 2023

The impact of the Covid-19 pandemic on the education system has altered from face-to-face learning to online learning. The sudden pandemic made teachers underprepared either psychologically or pedagogically to teach online learning. Many teachers often faced psychological pressure while preparing for online teaching due to the lack of digital literacy. Teachers now have to overcome pressures for understanding digital literacy. Teachers have issues with: 1) the lack of digital literacy mastery and/or the utilization of digital learning platforms, and 2) the lack of teachers’ ability in creating meaningful learning through the use of digital technology and/or interactive multimedia. By providing the 33 teachers with support and training in digital literacy, those issues could be resolved. The assistance is focused on how to use digital learning platforms and produce android learning and interactive multimedia videos to support the learning process in the classroom. The findings showed that teachers are becoming more knowledgeable about digital literacy, particularly as it relates to the utilization of digital learning platforms and the creation of android learning videos and interactive multimedia learning videos to support the learning process in the classroom. Through the use of digital learning platforms in the classroom, teachers can provide meaningful learning experiences to students and students can actively engage in the learning process. In addition, digital literacy helps teachers increase students’ enthusiasm in the classroom, and students’ autonomous learning.
Peningkatan Ketrampilan Guru SD dalam Pembuatan Video Pembelajaran dengan Menggunakan Telepon Cerdas
Authors: Riyadi Slamet , Sudiwijaya Erwan , Kurnianti Apriliya , Johan Arif Bintoro
Published: December 2023

Learning in digital era demands innovation of learning materials where video is one of the attractive materials. Unfortunately, many teachers don't have skills to make learning videos, including some teachers at the Muhammadiyah Elementary School in Godean. Therefore, this program aims to improve the skills of partners in making learning videos. The main equipment used is a cell phone which is owned by all teachers so there is no need to procure additional equipment. The steps carried out are preparation, implementation and evaluation. Preparations have been made by discussing with partners about the training to be held. The training was completed on April 9, 2022 at the UMY Information Technology Laboratory, attended by 37 teachers from three Muhammadiyah elementary schools in Godean District. Participants received theory and immediately practiced making videos using their respective cell phones. Training evaluation was carried out using pre and post tests as well as observation. This program has succeeded in increasing teachers' knowledge and skills in making learning videos with a significant increase in pre-test and post-test results of 54.7%.
Edukasi dan Pelatihan Tanaman Obat Keluarga di Kelurahan Sri Meranti, Pekanbaru
Authors: Kemal Rahmat Azhari , Arfianti Arfianti , Ulfah Ulfah , Pratama Bayu Fajar
Published: December 2023

A family medicinal plant is a group of plants that have health benefits for family health. However, its utilization should be increased. During the COVID-19 pandemic, public interest in traditional herbal medicine increases. Therefore, it has to be balanced with increased knowledge of family medicinal plants as well as knowledge of good practices in the utilization and care of the plants. Education and training of family medicinal plants were conducted for representatives of Sri Meranti District, Pekanbaru City, Riau. Education on types of family medicinal plants and how to properly utilize them was delivered online via the Zoom Meeting platform. The education was followed by training on how to plant and care for the family's medicinal plants. Participants were also given seedlings of family medicinal plants for their yards. After the education, participants’ knowledge of how to utilize family medicinal plants increased. With the increased knowledge as well as the seedlings provided, people in the Sri Meranti district are expected to cultivate and utilize family medicinal plants properly.
Pendampingan dan Pelatihan dalam Meningkatkan Kualitas Produksi Kursi Rotan di Kelurahan Kedungkandang Kota Malang
Authors: Hardati Ratna Nikin , Muslikah Siti , Warsito Warsito , Mustaufir Mustaufir
Published: December 2023

Currently, many people are pursuing small home industries to improve their welfare and support the resilience of the national economy. One of the home industries that manages wood to make rattan chair crafts is owned by Mr. M. Shodiq in the Kedungkandang sub-district, Kedungkandang sub-district, Malang City. However, several obstacles are still faced by these small industries, including obstacles in increasing the quality and quantity of rattan chair handicraft production due to several factors such as: lack of knowledge about how to process good and varied rattan chair crafts from both the shape and motif aspects, the use of tools which has not been touched by science and technology. The method of community service is socialization about innovation in the development of rattan chair product quality, namely by providing training materials on the use of innovative tools to develop and improve the rattan chair craft industry. The results of this community service include 1) partners have received education and skills in diversifying rattan chair craft products, 2) partners have received appropriate technology-based tools in the form of rattan cutting machines to increase product sales.
Pembentukan Kelompok Peduli Penyakit Tidak Menular di Samigaluh, Kulon Progo
Authors: Kesetyaningsih Tri Wulandari , Makiyah Sri Nabawiyati Nurul , Mahanggoro Tri Pitara , Nadirrafi Muhammad Afif , Zamzam Putra Alifa , Galih Intan Kusuma Ayu Setyaning , Chapsoh Zannuba Aisyah , Ardiyanti Devi , Devi Rizky Revinda , Willynia Anggita Nur Cahya
Published: December 2023

Based on observations, information was obtained that the elderly hypertension rate was quite high (70%) in Ngaran II Hamlet. Some of the possible causes are the lack of knowledge and public awareness about non-communicable diseases (NCD), in addition to the lack of cadres and equipment. This causes the Posyandu not to run optimally. Integrated activities for field supervisors and students include forming a NCD care group. NCD prevention and screening training was given to members of the NCD Care group, with material on blood pressure checks, simple blood tests and determination of body mass index. At the beginning and end of the training, an evaluation was conducted to assess the level of knowledge of the participants. The NCD care group consists of 9 health cadres. The training methods include theory, discussion, and practice. Participants were aged between 36-54 years (43.6) with 55.56% high school education and 44.44% junior high school education. Of the 9 participants, only 7 completed the test. It can be seen that there is an increase in knowledge from the average pretest score of 45.54 to 68.75 post-test score. Statistical test using Paired T-test showed a significant increase (p 0.001). It was concluded that the training succeeded in significantly increasing knowledge about NCDs and their prevention
Penyuluhan Monitoring Peran Keluarga Sebagai Upaya Menurunkan Penyakit Diabetes Melitus
Authors: Pranata Meki , Rosyid Abdur , Ahmad Rofi'uddin
Published: December 2023

Diabetes mellitus is a metabolic syndrome disease caused by increased glucose in the blood. Diabetes mellitus can lead to complications into other diseases if you don't get good care and self-management. Family support is an important aspect in improving quality of life and reducing blood glucose values. This community service aims to monitor the role of the family as an effort to reduce diabetes mellitus. The method used in this community service is by conducting demonstration counseling and distributing leaflets to patients and patient families as well as interactive discussions in order to provide opportunities for patients and evaluate the success of community service. The conclusion from this activity included that patients and their families could increase knowledge about the role of the family while suffering from diabetes mellitus with a significance of p <0.05 and satisfaction for participating in activities again strongly agreed 77.5% and agreed 22.5%.
Fake News e o Ensino de Ciências: explorando Indicadores de Alfabetização Científica
Authors: Nunes Thatiane da Mota , Rocha Diego Marceli
Published: December 2023

O presente estudo aborda o impacto das Fake News no ambiente digital e destaca o papel do Ensino de Ciências e da Alfabetização Científica na compreensão desses efeitos. Por meio de uma abordagem qualitativa de estudo de caso e pesquisa-ação, uma Sequência Didática foi aplicada a 24 estudantes do 9° ano do Ensino Fundamental, para explorar as Radiações Eletromagnéticas no contexto das Fake News. Estratégias metodológicas como debates e a criação de um júri-simulado foram empregadas para identificação de Indicadores de Alfabetização Científica. Os resultados revelaram uma maior incidência de Indicadores associados a organização de informações, levantamento de hipóteses e justificativas, com o desenvolvimento da Sequência Didática. Por outro lado, indicadores associados a seriação de informações, raciocínio lógico e raciocínio proporcional apresentaram uma menor incidência. Dessa forma, o estudo revela a potencialidade e a necessidade de adaptação que tais recursos didáticos e metodológicos possuem no desenvolvimento dos diferentes Indicadores de Alfabetização Científica
On a modification of Visser’s formal logic and its connection with Solovay’s modal logic
Authors: Petrukhin Y. I.
Published: December 2023

We present a new logic called SPL, embedded into Solovay’s provability logic S using a translation that embeds Visser’s formal logic FPL into G¨odel-L¨ob’s provability GL. SPL is formulated in the form of sequent and natural deduction calculi, a relational semantics is proposed.
Compound cubature formulas on a lattice
Authors: Shadimetov K. M. , Mamatova N. H.
Published: December 2023

In the present paper lattice optimal cubature formulas are constructed by the variational method in the Sobolev space. In addition, the square of the norm of the error functional of the constructed lattice optimal cubature formulas in the conjugate Sobolev space is explicitly calculated.
Invariant subspaces in nonquasianalytic spaces of Ω-ultradifferentiable functions on an interval
Authors: Abuzyarova N. F.
Published: December 2023

In this paper we consider a weakened version of the spectral synthesis for the differentiation operator in nonquasianalytic spaces of ultradifferentiable functions. We deal with the widest possible class of spaces of ultradifferentiable functions among all known ones. Namely, these are spaces of Ω-ultradifferentiable functions which have been recently introduced and explored by A.V. Abanin. For differentiation invariant subspaces in these spaces, we establlish conditions of weak spectral synthesis. As an application, we prove that a kernel of a local convolution operator admits weak spectral synthesis. We also show that a conjunction of kernels of convolution operators admits weak spectral synthesis if all generating ultradistributions have the same support equaled to {0} and there exists one generated by an ultradistribution which characteristic function is a multiplier in the corresponding space of entire functions.
Insulin-Like Factor 3 (INSL3) in Serum and Follicular Fluid: Realtion With Marker Of Ovarian Reserve
Authors:   The High Institute for Infertility Diagnosis and Assisted Reproductive Technologies, Khalaf Marrwa , S. Abbood Muayad ,   The High Institute for Infertility Diagnosis and Assisted Reproductive Technologies, AL-Ammar Mufeda ,   The High Institute for Infertility Diagnosis and Assisted Reproductive Technologies
Published: December 2023

Granulosa cells produce most ovarian function indicators in infertile women like estradiol, AMH, and inhibin B. Female peptide hormone insulinlike factor 3 is produced by theca cell. Signaling of insulin-like factor 3 from theca cell stimulates antral follicle development and theca androgen production. To investigate how INSL3 levels may be a theca cell marker of ovarian reserve and the association with current markers of ovarian reserve, including AFC, FSH, E2, and AMH, in infertile women undertaking assisted reproduction. In this cross-sectional study, 75 Iraqi infertile couples were chosen at Al-Nahrain University's High Institute for Infertility Diagnosis and Assisted Reproductive Technologies from October 2022 to April 2023 for the ICSI cycle. Based on the levels of INSL3 in the serum on the day 2 of the menstrual cycle and on the day of retrieving oocyte in the follicular fluid. A comparison was made with current ovarian reserve markers (AFC, FSH, E2, and AMH) .From 75 infertile women undergoing intracytoplasmic sperm injection (ICSI), 21 of them achieved pregnancy. Positive Significant relations were found between serum INSL3 levels and anti-mullerian hormone (AMH and antral follicle count. there were no significant relationships between follicular fluids INSL3 with serum LH, FSH and E2 . The study provides compelling evidence for the significant role of INSL3 in female fertility and its association with the success of intracytoplasmic sperm injection (ICSI). Positive correlations between serum INSL3 levels and antimullerian hormone (AMH) and Antral follicle count AFC indicate its potential involvement in ovarian reserve and hormonal regulation
The Effect of COVID-19 on Family Support for Home-Schooling in Urban Areas
Authors: Ahmed Osman S. , Ahmed Asma , Eltahir Mohd E. , Gad Salah , Ahmed Ali S. , Noufal Zezit M. , Al Rawashdeh Alaa Zuhir
Published: December 2023

The objective of the study is to clarify that the family participated in COVID-19 as a home-schooling family. The sample was selected according to the geographical distribution of schools in the eastern region of Khartoum. Data was collected through a questionnaire and interviews. The most important result is that there is an increasing interest from parents to support home-schooling despite the challenges of continuing learning, such as the widening digital divide in technology, previous experience, and poor network connectivity. This research paper focused on the point of view of parents in the city of Khartoum on supporting home-schooling according to social variables related to both mother and father, and the paper concluded that parents of students in private schools are more supportive of home education. Also, most of the parents of students who support home-schooling have reached their university level of education and post-university and belong to the youth age group. Although parents emphasize the importance of home-schooling during the COVID-19 infection, there are challenges associated with providing home-schooling for their children. Doi: 10.28991/ESJ-2023-07-05-021 Full Text: PDF
Immobilization of Aspergillus fumigatus α-Amylase via Adsorption onto Bentonite/Chitosan for Stability Enhancement
Authors: Yandri Yandri , Ropingi Hendri , Suhartati Tati , Irawan Bambang , Hadi Sutopo
Published: December 2023

Stability enhancement attempted in this study demonstrated that significant improvement in the stability of the α-amylase isolated from Aspergillus fumigatus was achieved by immobilizing the enzyme on a bentonite/chitosan hybrid matrix using the adsorption method. Centrifugation was used to isolate the α-amylase, which was then refined using (NH4)2SO4 salt precipitation and dialysis. The purity of the α-amylase improved 19.40 times when compared to that of the crude extract. The optimal temperature for free α-amylase is 50˚C, while the optimum temperature for α-amylase/bentonite/chitosan is 60˚C. The KM value of α-amylase/bentonite/chitosan was 1.69 ± 0.08 mg mL-1 substrate and the Vmax value was 52.32 ± 3.29 µmol mL-1 min-1, whereas for free α-amylase, the KM value of 2.56 ± 0.09 mg mL-1 substrate and the Vmax value of 3.78 ± 0.09 µmol mL-1 min-1 were obtained. The ΔGi value of free α-amylase is 102.68 ± 0.30 kJ mol-1 and the t½ is 21.23 ± 0.23 min, whereas the ΔGi value of α-amylase/bentonite/chitosan is 104.43 ± 0.00 kJ mol-1 and the t½ is 94.29 ± 0.91 min. The higher values of ΔGi and t½demonstrated that α-amylase/bentonite/chitosan has better stability than that of free α-amylase. Another important finding is that α-amylase /bentonite/chitosan was able to retain their activity as high as 47.61 ± 0.53% after six recycles, indicating that the enzyme has the potential to be used in industry. Doi: 10.28991/ESJ-2023-07-05-023 Full Text: PDF
Coronavirus Disease Incidence Resonance with Coastline Dynamics: An Evaluation on Global Resurgence of the Pandemic
Authors: Magd Hesham , Karyamsetty Henry J. , Al-Asmi Khalfan
Published: December 2023

Introduction: Many studies were done earlier to understand the role of climatic, environmental, and sociodemographic factors in the transmission, spread, and viability of SARS-CoV-2. Objectives: While there are principal climatic factors that influence the transmission and spread, specific factors such as latitude and water body mass are not critically examined. Therefore, this study aims to investigate the role of latitude and heat flux from water body mass in coastal environs on the resurgence and incidence of COVID. Methodology: A study was conducted examining the cases reported per million population, latitude degrees, and coastline length in two criteria groups (n = 120 and 10) spanning five geographic continental regions. The collected data were statistically analyzed to validate the three prepositions of the study. Findings: The cases reported per million population were least in countries lying below 25˚-degree latitude, and countries in this range have the mean highest coastline length. Our analysis in the n = 120 group reveals a moderate relationship among rises in cases with latitude degrees (r = 0.425, p < 0.01, n =120) but is associated negatively with coastline length. From the top countries having the longest coastline length, the association among the variables reveals a weak relationship exists between cases and latitude (r = 0.356, p = 0.312, n = 10), while no correlation is observed with coastline length. Novelty:A rise in the incidence rate and the global resurgence of cases can be explained by previous researchers considering climatic variables and socio-demographic factors. However, other parameters, such as the latent heat of evaporation from water body mass in coastal zones in different latitudinal countries, on the incidence and resurgence patterns are examined in this study. Observations indicate that the disease incidence trend is not similar across all countries and that no single factor fully influences the rise in cases. Doi: 10.28991/ESJ-2023-07-05-024 Full Text: PDF
Eighteenth century travel writing as proto-ecocritical literary efforts: Wordsworth’s “I wandered lonely as a cloud” as an ecocritical travel writing example
Authors: YILMAZ Özlem
Published: December 2023

Today, ecocritical theory challenges the logic which damages and exploits nature in the sake of technological developments, and which draws human beings to a more mechanised and alienated life. However, when ecocriticism had not arrived at the scene of literary history, there had been some poets who tried to do what today’s ecocritical theory did through their accounts of travels in nature that they transfused into their poetry, by expressing their desires to become one with nature again, thus, moving away from the anthropocentric point of view which ecocriticism aims to undermine today. One of these poets was the prominent Romantic poet William Wordsworth, who lived between 1770 and 1850, and dealt with human-nature relationship in his poetry with a proto-eco-centric point of view as early as the eighteenth century. Hence, the aim of this study is to investigate his poem titled “I Wandered Lonely as a Cloud”, which was written during a walking tour in nature that he had attended with his sister, with an ecocritical perspective so as to demonstrate the fact that Wordsworth realised what today’s ecocritical theory tries to do more than two centuries earlier, which makes it possible to classify him as a proto-ecocritical poet.
GEOPOLITICAL FACTOR IN THE TRANSFORMATION OF EU ENERGY POLICY (2022–2023)
Authors: Khoma Nataliia , Khimiak Oksana
Published: December 2023

The purpose of the article is to analyse the influence of geopolitical fac- tors on the transformation of EU energy policy in 2022–2023. The research methodology is based on institutional analysis. The working hypothesis that the modern energy policy of the EU is primarily determined by geopolitics is confirmed. The paper examines the range of decisions of the EU institu- tions and national governments of the EU states in response to the impact of geopolitics on the energy sphere. It is revealed how energy-exporting states (first of all – Russia) resort to various forms of pressure to obtain certain political decisions from energy-dependent states. It is determined that under the conditions of the current geopolitical challenges, the main objectives of the EU energy policy are: diversification of energy sources and sources of supply of imported energy; formation of a fully integrated internal energy market with proper infrastructure and without barriers (technical, regula- tory, etc.); improvement of energy efficiency; reduction of dependence on the import of energy resources, etc. The paper argues that reforms in the EU are aimed at mitigating the geopolitical influence on the energy sec- tor, reducing the risks of a sharp increase in energy prices, accelerating the energy transition, and achieving energy independence. The challenges to the energy security of the EU are as follows: 1) the EU’s still strong de- pendence on the import of energy resources; 2) significant differences in the energy strategies of the EU states, their lack of solidarity in matters of reforming the energy sector; 3) probability of new supply risks from third countries with which trade in energy resources is established, as well as from countries that extract and enrich metals necessary for the introduction of clean technologies. The need for strong political will of the EU institu- tions and national governments of the EU states to consistently implement the planned reforms is emphasized, since energy problems pose a signifi- cant threat to security at all levels.
PENYULUHAN SUMBER DAN PENGELOLAAN MODAL USAHA BAGI PEDAGANG KULINER DI DESA SANTELUK KECAMATAN BATULAYAR KABUPATEN LOMBOK BARAT
Authors: Maryam St. , Wahidin Wahidin , Manan Abdul , Irwan M Irwan
Published: December 2023

Modal merupakan salah satu unsur yang menentukan gagal dan suksesnya usaha. Para pelaku usaha harus memiliki pengetahuan yang lengkap berkaitan dengan modal usaha. Kegiatan Penyuluhan ini bertujuan untuk memberikan informasi dan pengetahuan tentang (1) Pengertian  dan Penilaian Modal Usaha; (2) Jenis-Jenis dan Sumber Modal Usaha; (3) Teknik pengelolaan Modal Usah;(4) Modal Dasar Kewirausahaan.
Kegiatan penyuluhan telah dilaksanakan dengan lancar, meski pelaksanaan kegiatan sepenuhnya menggunakan metode ceramah dan memberikan contoh-contoh secara umum kepada peserta. Peserta ingin mengembangkan usaha dengan harapan dapat memperoleh modal yang diperoleh dengan cara meminjam pada pihak lain tanpa adanya tambahan bunga pinjaman. Pedagang kuliner membutuhkan modal usaha yang bersumber dari luar untuk melengkapi modal sendiri, karena saat sekarang jumlah pembeli mengalami peningkatan setelah dilanda Virus Corona (Covid-19). Peserta penyuluhan memiliki pengetahuan tambahan berkenaan dengan modal usaha dan pengelolaannya.
LITERASI KEUANGAN TERKAIT FINANCIAL TECHNOLOGY PADA KARYAWAN PT.MEKA ASIA
Authors: Anggara Jaka , Mariadi Yusli , Kartikasari Nungki
Published: December 2023

Literasi terkait financial technology masih dibutuhkan di kalangan masyarakat khususnya para pekerja. Salah satu produk keuangan yang banyak diminati adalah investasi dan pinjaman online. Perlu dipahami bahwa ketika penggunaan produk-produk tersebut tidak dilakukan secara hati-hati. Hal tersebut dapat menyebabkan adanya tindak penipuan. Provinsi Nusa Tenggara Barat merupakan salah satu provinsi yang memiliki tingkat literasi yang di atas rata-rata namun permasalahan investasi illegal tetap terjadi. Pengabdian ini bertujuan untuk memperkuat literasi financial technology karyawan pada perusahaan, terutama pada pekerja yang memiliki potensi untuk melakukan investasi. Melalui kegiatan ini para pekerja diharapkan lebih paham tentang financial technology dan dapat terhindar dari penipuan maupun investasi ilegal.
POR QUE NÃO EU? ARTICULAÇÃO ENTRE ENSINO, PESQUISA E EXTENSÃO NA DISCUSSÃO SOBRE TRABALHO E GÊNERO ATRAVÉS DO CINEMA
Authors: Franco Renata Rosa , Pavan Danielle Fernanda Morais , Valeriano Marta Maria
Published: December 2023

Esta comunicação tem por objetivo compartilhar a experiência de desenvolvimento de um projeto de extensão, intitulado “Por que não eu?”, que consistiu na produção de um curta-metragem documental que a
A inimputabilidade por transtorno mental
Authors:   , Melzi Bianca Neves , Dias Gabriele Ribeiro , Falcão Juliana Marcela Borges
Published: December 2023

Este estudo tem como objetivo compreender os processos e tratativas nos casos de inimputabilidade por transtorno mental. Utilizou-se como método a revisão sistemática, realizada por meio de produções científicas dos tipos teses e dissertações provenientes dos repositórios da UFT — Universidade Federal do Tocantins, RIUFAL — Repositório Institucional da Ufal — Universidade Federal de Alagoas e TEDE — Biblioteca Digital de Teses e Dissertações da FAMERP — Faculdade de Medicina de São José do Rio Preto, que passaram por um PICO para serem selecionadas. O interesse das autoras em escrever sobre o tema se deu devido à escassez de estudos nessa temática. Buscou-se saber quais aspectos são necessários para que um indivíduo seja considerado inimputável por transtornos mentais, como a medida de segurança está associada à periculosidade e a necessidade da reavaliação da periculosidade. O termo inimputabilidade trata-se da incapacidade do indivíduo em compreender a natureza e ilicitude de seus atos. Nestes casos, após a decisão do juiz, há necessidade da aplicação de uma medida de segurança para o tratamento e reabilitação do indivíduo inimputável. Foi compreendida a importância da reavaliação da periculosidade, pois caso ocorra a cessação da periculosidade, há a necessidade de rever a medida de segurança aplicada. A medida de segurança possui teoricamente caráter preventivo, no entanto, nas produções científicas analisadas, foi notada mais como sendo punitiva, uma vez que os indivíduos não são priorizados pela instituição, sendo tratados muitas vezes como criminosos, alvos de atitudes e estigmas, além da escassez de profissionais e técnicas apropriadas para o tratamento.
PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN
Authors: Alina Widyasari  , Taufikur Rahman
Published: December 2023

This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance.
THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA
Authors: Rangkuti May Hana Bilqis , Kumalasari Fauziah , Agustrisna Juwita , Munawarah Munawarah
Published: December 2023

In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.
FACTORS INFLUENCING TAX AVOIDANCE PRACTICES IN MULTINATIONAL COMPANIES IN INDONESIA
Authors: Kemala Octisari Sully , Nia Iskandar Christiana , Wijaya Minadi , Lestari Puji
Published: December 2023

Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA PALEMBANG ILIR TIMUR
Authors: Jennie Marcella Chandra  , Desitama Anggraini Leriza , Meiriasari Vhika
Published: December 2023

The study aims to analyze, find out and prove whether there is an effect of Self assessment system, Tax Audit and Tax Collection on Value Added Tax (VAT) Revenue at KPP Pratama Palembang Ilir Timur. The sampling method is an incidental method. The determination of the sample was determined using the Slovin formula, which was as many as 100 people. Data analysis using SPSS 25. The results of the study are that there is a significant influence of the Self assessment system, Tax Audit, and Tax Collection on VAT Revenue at KPP Pratama Palembang Ilir Timur with a sig f value of 0.000 < α (0.05). There is a significant influence of the Self assessment system on VAT Revenue at KPP Pratama with a sig t value of 0.000 < α (0.05). There is a significant effect of Tax Audit on VAT Revenue at KPP Pratama with a sig t value of 0.001 < α (0.05). There is a significant effect of Tax Collection on VAT Revenue at KPP Pratama with a sig t value of 0.048 < α (0.05).
PENGARUH LITERASI KEUANGAN, IMPULSIVE BUYING, DAN PENGENDALIAN DIRI TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS CIPUTRA
Authors: Mustikasari Adellia , Septina Fanny
Published: December 2023

This study was conducted with the aim of knowing the effect of financial literacy, impulsive buying, and self-control on the personal financial management of students majoring in Accounting at Ciputra University. This research method uses quantitative methods, the type of data used is primary data. This study uses a non-probability sampling technique method with purposive sampling technique and the research sample has 123 respondents. The data analysis technique uses multiple linear regression analysis using the SPSS version 22 program. The results of this study indicate that financial literacy has a positive effect and has a significant effect on personal financial management. Impulsive buying has a positive effect but does not have a significant effect on personal financial management. Self-control has a positive effect and a significant effect on personal financial management.
ANALISIS TOWS MATRIKS TERHADAP FINANCIAL TECHNOLOGI PEER TO PEER LENDING BERBASIS SYARIAH DI INDONESIA
Authors: Zuhri Nurhadi
Published: December 2023

The development of peer-to-peer (P2P) lending fintech in Indonesia is progressing rapidly. The development of Sharia-based P2P lending fintech itself is influenced by various external and internal factors. The TOWS matrix analysis is employed in this research to analyze and connect different factors and mitigate the appropriate strategies. The research adopts the descriptive qualitative research method, utilizing secondary data and the documentation method for data collection. The results combine external factors, such as challenges (threats) and opportunities (opportunities), with internal factors, namely weaknesses (weaknesses) and strengths (strengths), to explain the T-W strategy, which involves minimizing weaknesses to overcome threats, the O-W strategy, which utilizes opportunities to address weaknesses, the T-S strategy, which tackles threats by leveraging strengths, and the O-S strategy, which seizes better opportunities by utilizing existing strengths.
PENGARUH KEPEMILIKAN PENGENDALI, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI
Authors: Fitria Ningrum Ayu , Napisah Napisah
Published: December 2023

This study aims to determine the effect of controlling ownership, the proportion of independent commissioners and audit committees on tax aggressiveness with company size as moderator. The method used in this research is quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 37 companies and after following the sample criteria, there are 13 companies. The type of research used is quantitative research using Panel Data Regression and Moderated Regression Analysis (MRA) using Microsoft Excel and EVIEWS version 10. The data analysis technique used is Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumptions Test, Hypothesis Testing , and Moderating Regression Analysis (MRA) Test. Based on the results of the Coefficient of Determination Test (R2), the influence exerted by the independent variables on the dependent variable in this study was 3% and the remaining 97% was influenced by other variables not included in this study. The results of the T-Test show that Ownership of the Controller has no effect on Tax Aggressiveness, the Proportion of Independent Commissioners has no effect on Tax Aggressiveness, the Audit Committee has no effect on Tax Aggressiveness. The results of the Moderating Regression Analysis (MRA) test show that Company Size moderates Controlling Ownership of Tax Aggressiveness, Company Size cannot moderate the Proportion of Independent Commissioners on Tax Aggressiveness, Company Size can moderate the Audit Committee on Tax Aggressiveness
COMPARATIVE STUDY EFFECT OF INTELLECTUAL CAPITAL ON TAX AVOIDANCE IN DOMESTIC COMPANIES AND MULTINATIONAL COMPANIES
Authors: Dodi Prasetya  , Lintang Venusita
Published: December 2023

This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF PROFIT IN THE WOOD SUB-SECTOR AND ITS PROCESSING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Authors: Rimawan Muhammad , Muniarty Puji
Published: December 2023

This study aims to analyze the effect of likuidity, profitability, leverage, firm size and Investment Opportunity Set on earnings quality. The sampling technique was carried out using saturated sampling. The samples in this study are 4 companies in the wood and processing sub-sector that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data in this study were processed using the SPSS application with multiple linear regression analysis methods. The hypothesis testing method uses a significance level of 5% or 0.05. The results showed that 1) the likuidity variable has an effect on earnings quality. 2) the profitability variable has no effect on earnings quality, 3) the leverage variable has an effect on earnings quality, 4) the firm size variable has an effect on earnings quality, and 5) the investment opportunity variable has an effect on earnings quality.6) the result silmultan has an effect earning quality
MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK
Authors: Astuti Puji , Faisol Faisol , Suhardi Suhardi
Published: December 2023

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust.

Key Words: fairness, tax, taxpayer compliance, MSME
Pengaruh Religiusitas, Pengetahuan Zakat dan Pendapatan Terhadap Kesadaran Berzakat Perkebunan Sawit
Authors: Firdaus Firdaus , - Saifullah , Ika Mulia Sri , Muzamil Muhamad
Published: December 2023

This research is motivated by the large potential of oil palm plantations which is not in line with the community in paying zakat on oil palm plantations which is still low. The purpose of this study was to determine and analyze how the partial influence of religiosity, zakat knowledge and income on awareness of zakat on oil palm plantations in Bantan District. This research uses a quantitative approach with the help of SPSS 26.0. The results showed that partially religiosity and zakat knowledge had a positive and significant effect on zakat awareness of oil palm plantations in Bantan District while income had no effect on zakat awareness. This is due to the low income level of oil palm farmers. This is because most of the respondents' income cannot be categorized as large. This can be seen from the amount of palm oil productivity which is still low. Most oil palm farmers have land under 1 hectare and with a low level of productivity. So that the income they get is only able to meet the daily needs of their families.