bluuebunny/crossref_metadata_2025 huggingface dataset:
Validación de la estructura teórica de los ámbitos socioculturales del Modelo Ampliado de Aculturación Relativa
Authors: López-Padilla Lázaro , Ordóñez-Carrasco Jorge L. , Sánchez-Castelló María , Rojas Tejada Antonio José
Published: March 2021

El Modelo Ampliado de Aculturación Relativa (MAAR) propone distintos ámbitos de la realidad sociocultural (político, bienestar social, laboral, económico, social, familiar, religioso y de valores) que pueden clasificarse en ámbitos públicos-periféricos o privados-centrales según el grado de preferencia en mantener la cultura de origen y adoptar la cultura de acogida. El objetivo de este trabajo consiste en aportar evidencias empíricas del modelo teórico de los ámbitos de aculturación propuestos por el MAAR a partir de las medidas de adopción y de mantenimiento utilizando los mapas de variables propios de los modelos logísticos de Rasch en distintos grupos (autóctonos que evalúan a rumanos y a ecuatorianos). El trabajo se realizó aplicando un cuestionario a 922 personas españolas (493 evaluaron a personas de origen ecuatoriano y 499 de origen rumano) mediante muestreo aleatorio multietápico. En la primera etapa, un equipo de expertos seleccionó, los municipios con mayores porcentajes de inmigrantes (al menos el 5% del censo tenía que ser inmigrantes y, de éstos, al menos el 2% eran rumanos/ecuatorianos). En la segunda etapa se estratificó, con una asignación proporcional por sexo y edad y, por último, se seleccionaron rutas aleatorias en cada municipio. El error de muestreo se estimó en ±4,3%. Los resultados obtenidos muestran evidencias de validez empírica del MAAR. En los ámbitos privados, los autóctonos prefieren que los inmigrantes mantengan más de su cultura de origen, así como una preferencia menor por la adopción de la cultura de acogida. En los ámbitos considerados públicos, los autóctonos prefieren que los inmigrantes adopten más la cultura de acogida y menos su cultura de origen. Este estudio avala las predicciones teóricas propuestas por el MAAR referentes al orden de los ámbitos socioculturales, tanto en las preferencias de mantenimiento como de adopción, en ambos grupos de autóctonos.
Brain ischemia due to direct vascular compression associate with rapid enlargement of unruptured middle cerebral artery aneurysm: A case report
Authors: Miyachi Hiroshi , Suzuki Kohei , Nagasaka Shohei , Kitagawa Takehiro , Yamamoto Junkoh
Published: March 2021

Background:

Acute cerebral infarction is a rare complication resulting from an unruptured cerebral aneurysm (UCA). There is presently no consensus on the optimal strategy for the management of UCAs with cerebral infarctions.

Case Description:

A 53-year-old man presented with transient dysarthria and left hemiparesis. Magnetic resonance imaging (MRI) demonstrated the presence of a 7 mm UCA originating from the middle cerebral artery bifurcation, and diffusion-weighted imaging showed no evidence of cerebral infarction. One month later, his transient left hemiparesis recurred, and the patient was admitted to our hospital. Computed tomography angiography showed enlargement of the aneurysm. His left hemiparesis worsened 3 days later. MRI showed cerebral infarction in the area of perforating arteries and further enlargement of the aneurysm with surrounding parenchymal edema. Therefore, the rupture risk was considered to be rarely high and dome clipping was performed immediately. Postoperatively, his neurological status improved without any recurrent brain ischemia.

Conclusion:

We report a rare case of a rapidly enlarging aneurysm that presented with cerebral infarction. This is the first report describing aneurysmal sac enlargement that can lead to perforating artery obstruction and brain ischemia. The case illustrates the importance of performing close follow-up examinations to confirm findings that suggest a high rupture risk.
Predictors of stimulation-induced seizures during perirolandic glioma resection using intraoperative mapping techniques
Authors: Morsy Ahmed A. , Ismail Ayman M. , Nasr Yasser M. , Waly Salwa H. , Abdelhameed Esam A.
Published: March 2021

Background:

Intraoperative mapping techniques maximize safety and efficacy during perirolandic glioma resection but may induce seizures and limit the procedure. We aim to report the incidence and predictors of stimulation-induced seizures during mapping either patient is awake or under general anesthesia (GA).

Methods:

Retrospective analysis of 64 patients (40 awake and 24 GA) with perirolandic glioma underwent resection using intraoperative mapping techniques between 2014 and 2019. Preoperative data, operative details, postoperative neurological status, and extent of resection (EOR) were analyzed. Predictors of intraoperative seizures were assessed.

Results:

The mean cortical and subcortical stimulation intensities needed to evoke motor responses were significantly lower in awake cases than in GA patients (4.9 ± 0.42 vs. 8.9 ± 1.2 mA) and (8.3 ± 0.62 vs. 12.1 ± 1.1 mA), respectively (P= 0.01). Incidence of intraoperative seizures was lower but statistically non-significant in awake cases (10% vs. 12.5%) (P= 0.76). Preoperative multiple antiepileptic drugs (AEDs) (P= 0.03) and low-grade glioma (P= 0.04) were statistically significant predictors for intraoperative seizures. Mean EOR in awake cases was 92.03% and 90.05% in GA cases (P= 0.23). Postoperative deficits were permanent after 3 months only in 5% of awake patients versus 8.3% of GA group (P= 0.59).

Conclusion:

Awake craniotomy with intraoperative mapping can be done safely for perirolandic gliomas with lower but statistically nonsignificant incidence of intraoperative seizures and this could be attributed to statistically significant lower stimulation intensities required for mapping. Preoperative multiple AEDs and low-grade glioma are significant predictors for intraoperative seizures.
What Policy for Islamic Financial Literacy?
Authors: Jouti Ahmed Tahiri
Published: March 2021

This paper addresses the concept of financial literacy in Islamic finance and suggests a methodology to elaborate an effective Islamic financial literacy policy (IFLP). Based on a literature review, the paper summarizes the conclusions of studies and surveys conducted in the field of conventional financial literacy while identifying the specificities of the Islamic finance industry. Indeed, the paper would help financial authorities and Islamic financial institutions in elaborating Islamic financial literacy policies (IFLPs) in order to contribute to the sustainable growth of the industry. It promotes the idea that qualitative aspects are worth studying when elaborating an Islamic financial literacy policy that has to take into account many factors such as the maturity of the industry, the objectives of the policy (inclusion or migration), the degree of Shari’ah awareness, the understanding of Arabic terminologies, etc. Finally, the IFLP measurement should include quantitative (Total reach and number of people reached) as well as qualitative aspects (level of financial literacy, impact on financial behaviour).
Computer-Aided Approaches to De Novo Design of drug candidates targeting the SARS-CoV-2 Spike protein bound to angiotensin converting enzyme 2 (ACE2)
Authors: Kalamatianos Konstantinos
Published: March 2021

In this study a computer-aided approach to de novo design of chemical entities with drug-like properties against the SARS-CoV-2 Spike protein bound to ACE2 is presented. A structure-based de novo drug design tool LIGANN was used to produce complementary ligand shapes to the SARS-CoV-2 Spike protein (6M0J). The obtained ligand structures - potential drug candidates – were optimized and virtually screened. Hit ligands were considered all that showed initial binding energy scores ≤ -9.0 kcal.mol-1 for the protein. These compounds were tested for drug-likeness (Lipinski’s rule and BOILED Permeation Predictive Model). All satisfying the criteria were re-optimized (geometry & frequencies) at the HF-3c33 level of theory and virtually screened against 6M0J. Molecular dynamics (MD) simulations were used to assess the structural stability of selected 6M0J/novel compound complexes. Synthetic pathways for selected compounds from commercially available starting materials are proposed.
Group 13 Lewis Acid Catalyzed Synthesis of Cu2O Nanocrystals via Hydroxide Transmetallation
Authors: Gibson Noah , Bredar Alexandria R. C. , Farnum Byron
Published: March 2021

The colloidal synthesis of metal oxide nanocrystals (NCs) in oleyl alcohol requires the metal to catalyze an esterification reaction with oleic acid to produce oleyl oleate ester and M-OH monomers, which then condense to form MxOy solids. Here we show that the synthesis of Cu2O NCs by this method is limited by the catalytic ability of copper to drive esterification and thus produce Cu+ -OH monomers. However, inclusion of 1-15 mol% of a group 13 cation (Al3+, Ga3+ , or In3+) results in increased yields for the consumption of copper ions toward Cu2O formation and exhibits size/morphology control based on the nature of M3+ . Using a continuous-injection procedure where the copper precursor (Cu2+ -oleate) and catalyst (M3+ -oleate) are injected into oleyl alcohol at a controlled rate, we are able to monitor the reactivity of the precursor and M3+ catalyst using UV-visible and FTIR absorbance spectroscopies. These time-dependent measurements clearly show that M3+ catalysts drive esterification to produce M3+ -OH species, which then undergo transmetallation of hydroxide ligands to generate Cu+ -OH monomers required for Cu2O condensation. Ga3+ is found to be the “goldilocks” catalyst, producing NCs with the smallest size and a distinct cubic morphology not observed for any other group 13 metal. This is believed to be due to rapid transmetallation kinetics between Ga3+ -OH and Cu + -oleate. These studies introduce a new mechanism for the synthesis of metal oxides where inherent catalysis by the parent metal (i.e. copper) can be circumvented with the use of a secondary catalyst to generate -OH ligands.
The Chemistry of Branched Condensed Phosphates
Authors: Dürr Tobias , Qiu Danye , eisenbeis verena , Steck Nicole , Häner Markus , Hofer Alexander , Mayer Andreas , Siegel Jay , Baldridge Kim , Jessen Henning
Published: March 2021

Our manuscript explores the uncharted territory of the linear branched ultraphosphates by developing and combining synthesis, purification, analysis, and computational approaches. This group of condensed phosphates as true constitutional isomers of the linear polyphosphates was believed to be exceedingly unstable. This notion is proven wrong and we provide first evidence of their rich chemistry (rearrangements), biology (interaction with enzymes) and their potential in prebiotic phosphorylation chemistry.
“CinNapht” Dyes as New Cinnoline/Naphthalimide Fused Hybrids Fluorophores: Synthesis, Photo-Physical Study and Use for Bio-Imaging
Authors: Hoang Minh-Duc , Bodin Jean-Baptiste , Savina Farah , Steinmetz Vincent , Bignon Jérôme , Durand Philippe , Clavier Gilles , Méallet-Renault Rachel , Chevalier Arnaud
Published: March 2021

Six-membered diaza ring of Cinnoline have been fused on Naphthalimide dye to give donor–acceptor system called CinNapht. These red shifted fluorophore, that can be synthetised in gram scale, exhibits a large Stoke Shift and quantum yield up to 0.33. It is also caracterized by strong solvatochromic effect for green to red emission as well and can be used for bio-imaging
Surface NMR Using Quantum Sensors in Diamond
Authors: Liu Kristina , Henning Alex , Heindl Markus W. , Allert Robin , Bartl Johannes D. , Sharp Ian D. , Rizzato Roberto , Bucher Dominik Benjamin
Published: March 2021

Characterization of the molecular properties of surfaces under ambient or chemically reactive conditions isa fundamental scientific challenge. Moreover, many traditional analytical techniques used for probing surfaces often lack dynamic or molecular selectivity, which limits their applicability for mechanistic and kinetic studies under realistic chemical conditions. Nuclear magnetic resonance spectroscopy (NMR) is a widely used technique and would be ideal for probing interfaces due to the molecular information it provides noninvasively. However, it lacks the sensitivity to probe the small number of spins at surfaces. Here, we use nitrogen vacancy (NV) centers in diamond as quantum sensors to optically detect nuclear magnetic resonance signals fromchemically modified aluminum oxide surfaces, prepared with atomic layer deposition (ALD). With the surfaceNV-NMR technique, we are able to monitor in real-time the formation kinetics of a self assembled monolayer (SAM) based on phosphonate anchoring chemistry to the surface. This demonstrates the capability of quan-tum sensors as a new surface-sensitive tool with sub-monolayer sensitivity for in-situ NMR analysis with theadditional advantage of a strongly reduced technical complexity.
Stability indicating RP-UPLC method development and validation for the simultaneous determination of ertugliflozin and metformin in plasma
Authors: Haritha G  , Shanmugasundaram P
Published: March 2021

New stability-indicating RP-UPLC technique was developed for the quantification of ertugliflozin and metformin  in human plasma and validated as per the regulatory guidelines. Both the drug components and internal standard were spiked to blank plasma and subjected to liquid-liquid extraction with the mobile phase. The resultant solution was infused into Acquity BEH-C18 (1.7 μ, 100×2.1mm) non-polar column comprising NaH2PO4  buffer (pH-3.5), methanol and acetonitrile in the ratio of 50:10:40% v/v/v  as mobile phase. The detector response and flow of the mobile phase were monitored at 240nm and 0.5ml/min, respectively. The linearity plot was made in the concentration range of 0.1-3.0 µg/ml for metformin and 0.05-1.5 µg/ml for ertugliflozin with correlation coefficient value of more than 0.999. The developed method was subjected for bench-top, freeze and thaw, long-term and short-term stability studies and the drug components were stable over the respective conditions. The Lower limit of quantification (LLOQ) for ertugliflozin and metformin  were 0.05 and 0.1 µg/ml, respectively. The findings of precision and accuracy were present in between 2.6 to 4.2 %RSD and -2 to 3.99 %RE, respectively. The findings of the stability data were presented below. The %stability of ertugliflozin and metformin  were varying from 96% to 104% for ertugliflozin and 96% to 105% for metformin.
Irkutsk Mutual Credit Society in 1874–1920
Authors:   Irkutsk State University, Plotnikova E. V.
Published: March 2021

The publication discusses the opening of a mutual credit society in Irkutsk. The legal basis for the activity of a credit institution is given. The policy of the Ministry of Finance of the Russian Empire in relation to this type of organization is described. The general results of the activity are presented. The article describes the process of nationalization of the company at the time of the Liquidation and Technical Commission for the Liquidation of Former Private Banks, established at the Irkutsk Gubfinotdele in March 1920.
Huang Wen's First Northern Campaign and the “Barbarian” Kingdom of Former Qin
Authors:   Institute for Mongolian, Buddhist and Tibetan Studies SB RAS, Tsyrenov Ch. Ts.
Published: March 2021

The article briefly reviews information about the first northern campaign (354 AD) of a prominent dignitary and general of the Eastern Jin Empire (317 – 420 AD) named Huan Wen (312–373 AD) against the Northern Chinese “barbarian” kingdom of Former Qin (351 – 395 AD) with its capital in Chang'an. As a result of the historical-biographical and historicalgeographical analysis of the reviewed information on this campaign, it was revealed that the unsuccessful outcome of the initially successful campaign of Huan Wen was due to the factional struggle between the Jingzhou and Yangzhou groups of the Eastern Jin nobility, as well as the general degradation of the central government apparatus.
Variable-Length Particle Swarm Optimization for Feature Selection on High-Dimensional Classification
Authors: Tran B , Xue Bing , Zhang Mengjie
Published: March 2021

© 1997-2012 IEEE. With a global search mechanism, particle swarm optimization (PSO) has shown promise in feature selection (FS). However, most of the current PSO-based FS methods use a fix-length representation, which is inflexible and limits the performance of PSO for FS. When applying these methods to high-dimensional data, it not only consumes a significant amount of memory but also requires a high computational cost. Overcoming this limitation enables PSO to work on data with much higher dimensionality which has become more and more popular with the advance of data collection technologies. In this paper, we propose the first variable-length PSO representation for FS, enabling particles to have different and shorter lengths, which defines smaller search space and therefore, improves the performance of PSO. By rearranging features in a descending order of their relevance, we facilitate particles with shorter lengths to achieve better classification performance. Furthermore, using the proposed length changing mechanism, PSO can jump out of local optima, further narrow the search space and focus its search on smaller and more fruitful area. These strategies enable PSO to reach better solutions in a shorter time. Results on ten high-dimensional datasets with varying difficulties show that the proposed variable-length PSO can achieve much smaller feature subsets with significantly higher classification performance in much shorter time than the fixed-length PSO methods. The proposed method also outperformed the compared non-PSO FS methods in most cases.

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RATING ASSESSMENT OF CORPORATE RISKS OF RUSSIAN CHEMICAL INDUSTRY COMPANIES
Authors:   North Caucasus Federal University, Berezhnaya O.V. , Solovyeva N.V. ,   North Caucasus Federal University
Published: March 2021

The article analyzes and summarizes the practical experience of assessing the risks of companies in the real sector of the Russian economy by rating agencies, identifies the main shortcomings and problems of such an assessment in the context of activities and risk factors. To analyze the risks of the chemical industry, based on the materials of rating agencies, a 5% typological sample of companies belonging to the type of activity «Production of chemicals and chemical products» in each of the federal districts of the Russian Federation was carried out. These include companies that form the main financial result of the industry in the region and rank first in the ranking in terms of revenue in their district. The number of selected companies was 277 units.
METHODOLOGY FOR ANALYZING THE INNOVATIVE ACTIVITY OF AN ENTERPRISE USING A SYSTEM-CREATIVE APPROACH
Authors:   Odintsovo Branch of the Moscow State Institute of International Relations, Stepanov A.A. , Savina M.V. ,   Russian State Social University, Morozova N.V. ,   Russian state Gubkin University of Oil and Gas
Published: March 2021

The article proposes the author’s concept of analyzing the innovative activity of enterprises from the standpoint of a systemic and creative approach. The stages and indicators are proposed, as well as the features of using the methods of systemic-creative analysis in the process of studying innovative activities are disclosed. Particular attention is paid to the analysis of the cognitive and intellectual potential of the enterprise as a key factor in the activation of innovative processes.
DIGITALIZATION OF BUSINESS STRUCTURES AND ASSESSMENT OF THE ECONOMIC IMPACT OF APPLYING THE PRIORITIES OF THE DIGITAL ECONOMY DEVELOPMENT IN PRACTICE
Authors:   NAO «Toraigyrov University», Sadenova А.М. , Rakhimova S.A. ,   NAO «Toraigyrov University», Kunanbayeva K.B. ,   Financial University under the Government of the Russian Federation, Titkov A.A. ,   NAO «Toraigyrov University»
Published: March 2021

The article examines the issues of digitalization of business structures, considers digital virtual offices for small and medium-sized businesses. The authors studied the resulting indicative parameters of attracting investment in the development of the digital economy and analyzed the dynamics of the share of the digital economy in the GDP structure of the Republic of Kazakhstan.
DIGITAL TRANSFORMATION OF THE PUBLIC SECTOR OF THE ECONOMY
Authors:   The Russian Presidential Academy of National Economy and Public Administration, Matnenko N.N.
Published: March 2021

The article is devoted to one of the current topics – the digital transformation of the economy and the public sector. The introduction notes the irreversibility of the processes of digitalization of social and economic relations. In order to identify the current state of digital transformation, an assessment was made of the readiness and degree of penetration of digitalization in the public sector, including public administration. The analysis showed an increase and increase in the efficiency of digitalization of the provision of public services and public administration. Despite tangible successes, there are a few difficulties and barriers to digitalization. At the end of the article, the main directions of further development were considered and the possible effect of the digital transformation of the public sector of the economy was assessed
INFLUENCE OF ECONOMIC DIGITALIZATION ON THE ORGANIZATION OF THE EDUCATIONAL PROCESS AT HIGHER EDUCATION INSTITUTIONS
Authors:   State treasury educational institution of higher education «Russian Customs Academy», Melnik D.P.
Published: March 2021

This article discusses the impact of economic digitalization on the educational process in higher educational institutions of Russia. The most important role is given to improving the methodology of the managerial process in order to improve the digitalization process. The problematic issues of educational activity associated with the transition to the digital economy are identified and the corresponding conclusions are made.
STATE REGULATION OF BUSINESS ACTIVITY IN THE FIELD OF EDUCATION: THE PROBLEM OF ENSURING QUALITY AND COMPETITIVENESS
Authors:   RTU-MIREA, Salnikova T.S.
Published: March 2021

The article presents in a systematic form the basics of state regulation of business activities in the field of education in the context of globalization of information flows and the economy, which should contribute to improving the quality and competitiveness of educational activities and, as a result, the successful socio-economic development of Russia.
MISTAKES OF THE MANAGER AND THEIR IMPACT ON T HE RESULTS AND QUALITY OF WORK OF SUBORDINATES
Authors:   MIREA – Russian Technological University (RTU MIREA), Nadtochiy Yu.B. , Gorelova L.I. ,   Moscow pedagogical state University (MPSU)
Published: March 2021

There is no doubt that no one is immune from mistakes, but there are obvious mistakes that are constantly made by people for various reasons. There are mistakes that cause harm to the person who makes these mistakes, and there are also mistakes that can harm not only other people, but also the entire organization. In particular, such errors can be made by the head of the organization.97 ТРУД И СОЦИАЛЬНАЯ СФЕРА The article discusses various mistakes of managers at different levels in educational organizations (head of the Department, Deputy Vice-rector, etc.), based on the experience of the authors, provides specific examples. It also presents the results of a survey conducted in order to identify mistakes of managers faced by modern employees of different organizations.
MARKETING OF FINTECHINNOVATIONS IN CONDITIONS OF CONCENTRATION OF BANK CAPITAL
Authors:   Financial Univer the Government of the Russian Federation, Sinyaeva I.M.
Published: March 2021

In this article, the author reveals the content of the concentration of Bank capital, highlighting trends and patterns. The author, examining the evolution of Bank capital, leads to the logical conclusion that the concentration of capital contributes to the strengthening of economic ties between innovative structures through the chain of interdependent structural units production of new items. With the illustration of figure 1, the author reveals the current trend of concentration of Bank capital, which contributes to the progressive development of FINTECH innovations in the banking services market. In a logical sequence, we study the costs of Russian banks on innovative technologies in comparison with foreign experience. Scientific novelty lies in the disclosure of the purpose, purpose and principles of marketing in the introduction of modern FINTECH innovations in the daily life of society.
BELANJA “ONLINE” SEBAGAI CARA BELANJA DI KALANGAN MAHASISWA (Studi Kajian Budaya Di Universitas Malikussaleh, Lhokseumawe, Aceh)
Authors: Nurhayati Nurhayati
Published: March 2021

Artikel ini membahas tentang belanja online di kalangan mahasiswa. Lokasi artikel ini adalah di kampus Bukit Indah, Universitas Malikussaleh. Faktor-faktor dominan yang menyebabkan pemilihan cara berbelanja secara online yaitu karena adanya faktor kebutuhan dan faktor prestige, selanjutnya dalam berbelanja secara online sebagian mahasiswa berperilaku konsumtif karena lebih cenderung mengkonsumsi nilai tanda atau prestige. Hal tersebut membuktikan bahwa teori masyarakat konsumsi Baudrillard dialami oleh para informan. Mereka dalam memilih cara berbelanja secara online memiliki intended meaning (makna yang dimaksudkan) kepada suatu objek yang dituju dan dalam kegiatan belanja secara online banyak mengkonsumsi nilai tanda daripada nilai guna. Metode analisis menggunakan metode analisis deskriptif kualitatif yang melihat fenomenalogis yang terdiri atas observasi dan wawancara mendalam pada mahasiswa Unimal yang aktif belanja online. Observasi untuk melihat fenomena belanja online di kalangan mahasiswa Universitas Malikussaleh dan mengetahui faktor yang mendorong mahasiswa Unimal memilih cara belanja dengan menggunakan online. Hasil artikel ini menunjukkan bahwa bentuk gaya hidup konsumtif mahasiswa dalam berbelanja secara online meliputi dua nilai yang sangat menonjol yaitu simulakra dan nilai tanda.
KEGILAAN PARA FASHIONISTA (Studi Kajian Budaya terhadap Konsumerisme Tas Branded ‘KW’ di Kabupaten Aceh Tamiang)
Authors: Marisa Ririn
Published: March 2021

Artikel ini membahas budaya mimikri fashionista yang senantiasa memiliki animo terhadap tas branded ‘KW’ di Kabupaten Aceh Tamiang. Mimikri adalah reproduksi belang-belang subjektivitas penjajah di lingkungan kolonial yang sudah ‘tidak murni,’ atau akibat dari retakan-retakan dalam wacana kolonial dalam bentuk tindakan meniru—me-mimik—dalam hal ini adalah jajahan wacana fashion. Menggunakan pendekatan fenomenologis, data dikumpulkan dengan teknik observasi partisipatif (particitoryobservation)pada kegiatan fashionista, wawancara mendalam pada perempuan di Kabupaten Aceh Tamiang. Hasil penelitian ini adalah: (1) fashionista menganggap konsumsi tidak lagi sekedar bersifat fungsional sebagai pemenuhan kebutuhan dasar manusia, namun bersifat materi dan simbolik; (2) Nilai guna dan nilai tukar sudah beralih pada nilai tanda dan nilai simbol; (3) mimikri dipengaruhi informasi, teknologi dan lingkungan yang menimbulkan adanya pengamatan dan mengidolakan; dan (4) fenomena ini mudah ditemui pada masyarakat perkotaan dan heterogen yang juga dipicu munculnya pusat perbelanjaan, media massa dan penampilan orang lain.
Cosplay dan Idola Remaja Medan (Studi Kajian Budaya Tentang Mimikri)
Authors: Pakusodewo Muhammad Reno
Published: March 2021

Artikel ini mengkaji tentang Komunitas Cosplayer di kota Medan, Subjek cosplay atau cosplayer pada dasarnya berangkat dari suatu fenomena yang terjadi di Jepang dan menyebar luas melalui media dan akhirnya menjadi sangat popular di banyak Negara. Fenomena ini terjadi dikarenakan juga adanya hubungan antara fenomena yang terjadi dengan suatu bentuk kepribadian individu. Tujuan penelitian ini adalah Untuk mengetahui sejarah dan tujuan awal terbentuknya komunitas cosplay di kota Medan dan untuk mengetahui latar belakang cosplayer masuk dalam komunitas cosplay di kota Medan Penelitian ini menggunakan metode penelitian kualitatif dan analisa data dilakukan dengan menggunakan analisa deskriptif kualitatif, yaitu untuk mempelajari dan mendeskripsikan sifat-sifat yang khas dari suatu fenomena sosial tertentu secara sistematis. Teknik pengumpulan data melalui pengamatan (observasi), wawancara dan diperkaya dengan studi kepustakaan. Hasil penelitian ini, Pola cosplayer yang memulai cosplay karena dengan ber-cosplay, cosplayer dapat menikmati kesenangan dari memerankan diri yang berbeda dari dirinya sehari-hari.Pola cosplayer yang memulai cosplayer karena kecintaannya terhadap karakter anime, manga dan sebagainya, ber-cosplay dengan berpenampilan yang sama dengan karakter yang ia sukai tersebut.Pola cosplayer yang belum tentu memiliki ketertarikan pada anime dan game, tetapi memulai cosplay karena ajakan teman. Dan dampak lingkungan Cosplayer terhadap keluarga faktor penghambat cosplayer untuk menyalurkan hobi, menambah teman sehobi, mengisi waktu luang dan untuk senang senang. Serta, hasil penelitian ini juga menunjukkan pengaruh-pengaruh kegiatan-kegiatan cosplay yang bermacam-macam terhadap cosplayer itu sendiri, karena cosplayer hanyalah menjadi cosplayer ketika adanya kegiatan cosplay tersebut.
PENGUATAN BUDAYA LOKAL DALAM KERANGKA PENDIDIKAN KARAKTER: STUDI PADA BUDAYA JAWA
Authors: Widaningtyas Adoniati Meyria
Published: March 2021

Character education that planned since 2010 by the Ministry of National Education until seven years after the declaration still hasn’t shown significant impact for the Indonesian. The issue of globalization and the unstoppable flow of information perceive to begin erode the cultural values that become the identity of the Indonesian nation. Through Presidential Regulation Number 87/2017 on Strengthening Character Education, emphasized the principles of character education, one of which is local wisdom. One of Indonesia's local wisdom is the Javanese culture that characterizes the community in Central Java, East Java and Yogyakarta. This paper aims to explore the values of Javanese culture and relate it to the values of character education developed through strengthening the character education program, as well as giving ideas of its application in school.
POLA PEMBAGIAN PERAN UTOH PEURAHO DALAM PEMBUATAN KAPAL NELAYAN DI LHOKSUEMAWE, ACEH
Authors: Azzahra Wina , Nasution Abdullah Akhyar
Published: March 2021

Tulisan ini ingin melihat lebih jauh bagaimana pola pembagian peran Utoh Peuraho di Lhokseumawe dalam dinamika perubahan lingkungan alam, dan kondisi sosial,ekonomi, politik dan budaya dan hubungannya dengan situasi industri kapal modern.dengan menggunakan pendekatan etnografi penulis ingin menunjukkan bahwa pembagian peran utoh peuraho sangat berkaitan dengan ketersediaan bahan baku serta proses komunikasi yang dibangun oleh pemodal. Hasil penelitian menunjukkan bahwa Utoeh Peuraho merupakan salah satu profesi yang masih sangat dibutuhkan di tengah masyarakat pesisir di Lhokseumawe. Pola pembagian peran utoh peuraho terbentuk saling berkaitan satu dengan lainnya. Dengan status kedudukan tersebut terbagi menjadi tiga, yaitu : toke (pemilik kapal), kepala utoh (kepala tukang), dan utoh peuraho (awak pembuat kapal). Fungsi dari peran yang dimiliki oleh toke, kepala utoh, dan utoh peuraho berbeda-beda dan saling kerterkaitan satu sama lainnya. Dimana toke merupakan yang menyediakan modal dalam pembuatan kapal. Kepala utoh merupakan seseorang yang mendesain kapal dan mengatur pekerjaan utoh peuraho. Sedangkan utoh peuraho merupakan seseorang yang menerima perintah dari kepala utoh pada pembuatan kapal.
BERNAZAR DI KUBURAN KERAMAT MUYANG BUNIN: STUDI KASUS DI DESA BUNIN KECAMATAN LOKOP SERBAJADI KABUPATEN ACEH TIMUR
Authors: Jahuri Jahuri , Nasution Abdullah Akhyar
Published: March 2021

Penelitian ini bertujuan untuk mengetahui bagaiamana prosesi ziarah dan penunaian nazar yang diperaktekkan oleh masyarakat di kuburan Muyang Bunin serta untuk mengetahui motif dan alasan para peziarah melakukan ritual ziarah penunaian nazar di kuburan keramat Muyang Bunin pada masyarakat Desa Bunin Kecamatan Lokop Serbajadi Kabupaten Aceh Timur. Penelitian ini menggunakan metode kualitatif yang bersifat deskriptif. Kemudian untuk mengkaji peneliti melakukan penelusuran melalui observasi lapangan, dokumentasi dan wawancara dengan beberapa narasumber dan beberapa tokoh masyarakat seperti kadam/penjaga makam, aparat desa, peziarah dan penduduk setempat serta mengumpulkan data terkait dengan kepercayaan, tingkah laku dan ritual nazar masyarakat peziarah pada kuburan keramat Muyang Bunin. Hasil penelitian menunjukkan bahwa kegiatan nazar di kuburan keramat Muyang Bunin disebabkan beberapa hal yaitu adanya  kepercayaan peziarah terhadap   unsur kekeramatan pada makam tersebut, juga kepercayaan yang sudah sejak zaman nenek moyang mereka melakukan tradisi ini. Maka dari itu tidak mengherankan lagi bagi masyarakat sekitar untuk tetap melaksanakan peran yang secara turun temurun masih dilaksanakan sampai sekarang.
MEMPERTAHANKAN TRADISI PACU JAWI: ETNOGRAFI TENTANG PENGETAHUAN DAN PRAKTEK MEMELIHARA SAPI PACUAN DI NAGARI III KOTO, KABUPATEN TANAH DATAR, SUMATERA BARAT
Authors: Pratama Adilla , Nasution Abdullah Akhyar
Published: March 2021

Penelitian ini berjudul Mempertahankan Tradisi Pacu Jawi (Etnografi Tentang Pengetahuan Dan Praktek Memelihara Sapi Pacuan Di Nagari III Koto, Kabupaten Tanah Datar, Sumatera Barat). Penelitian ini mengkaji tentang nilai-nilai yang terkandung dalam Pacu Jawi bagi masyarakat dan untuk mengetahui sistem pengetahuan dan praktek perawatan Jawi Pacuan. Metode dalam penelitian ini penulis menggunakan metodelogi penelitian Kualitatif dengan pendekatan Etnografi. Teknik pengumpulan data observasi partisipatif, wawancara tak terstruktur, dan studi dokumen. hasil penelitian menunjukan nilai-nilai yang terdapat dalam Pacuan Jawi di masyarakat Padang Luar ada nilai kerjasama ini tercermin dalam pacu jawi dimana masyarakat dan panitia bekerjasama agar acara pacu jawi dapat berjalan dengan baik, hal ini dapat dilihat dalam kerja sama masyarakat dan panitia untuk mempersiapkan lokasi untuk pacuan jawi tersebut. Disini masyarakat dan panitia menyiapkan tenda dan mencari air untuk mengaliri sawah yang akan dipakai untuk pacuan jawi, kerjasama antar pemilik Jawi dan pemilik jawi lainnya serta seorang joki dalam memasang Tajak kepada Jawi tersebut, kerjasama antar penonton dapat juga kita lihat untuk saling menjaga keamanan dan kenyamanan saat menonton Pacuan Jawi. Sistem pengetahuan dan perawatan jawi pacuan yang dimiliki masyarakat Padang Luar, khususnya peternak jawi pacuan mereka membuat kandang yang agak berbeda dari jawi ternak lainnya, kalau jawi pacuan kandangnya biasa dilantai menggunakan bambu, bambu ini disusun dengan serapi-rapinya agar Jawi tersebut nyaman dan tidak terkena penyakit Rematik. Perawatan Jawi Pacuan ini tidak jauh beda dibandingkan Jawi ternak lainnya, yang membedakannya Jawi Pacuan ini harus dilatih dan diberi makanan tambahan untuk menunjang dan membuat Jawi berkembang begitu cepat.
COMMUNITY DIASPORA IN THE MARITIM STRAIT OF MALAKA MALAYSIA : A CASE STUDY OF THE ACEH RUNCIT SHOP
Authors: Ichsan Muhammad
Published: March 2021

This journal article was written as a study of the Diaspora of the Aceh community in Malaysia. The Tsunami in Aceh 16 years ago has brought big changes to the people, both from the cultural aspects and new ideas that are constantly developing. The earthquake disaster followed by the tsunami caused damage and exacerbated political conflict between GAM and the TNI, which had a major impact on the Acehnese community. This condition made the people of Aceh start thinking about migrating to neighboring countries such as Malaysia because they saw more profitable opportunities. The Diaspora that occurred as a result of the Acehnese who migrated to Malaysia gave birth to a new culture. The presence of the Acehnese in Malaysia is marked by the formation of the Acehnese community and small shops which are the embodiment of the Aceh-Malaysia Diaspora. This study refers to ethnographic principles in the area of the village of Aceh, Yan Kedah. This research is a case study, an exploration and analysis technique in the investigation of a particular social unit. This research was conducted to determine the impact of the presence of the Acehnese diaspora on Malaysia. From the results of the discussion, it was found by researchers that the underlying reason for the Aceh and Malaysian Diaspora was due to the desire of the Acehnese people to leave the conflict zone which threatened the lives of the Acehnese community traders. Then the religious aspects also affect so that it is easy for the Acehnese people to adapt to Malaysia and be able to survive and unite the cultures of Aceh and Malaysia.
KEARIFAN LOKAL MINUMAN TRADISIONAL TUAK DALAM MERAJUT HARMONI SOSIAL DI TAPANULI BAHAGIAN UTARA
Authors: Firmando Harisan Boni
Published: March 2021

: Tulisan ini bertujuan untuk melihat sejauh mana minuman tradisional tuak sebagai bagian dari kearifan lokal bermanfaat bagi individu dan masyarakat. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data yaitu observasi, wawancara, dan studi dokumen. Hasil penelitian menunjukkan bahwa, bagi individu tuak merupakan minuman yang bermanfaat bagi kesehatan sedangkan bagi masyarakat tuak berfungsi sebagai alat untuk bersosialisasi. Seiring dengan produksi tuak yang berkualitas perlu dilakukan pengembangan kedai (lapo) tuak menjadi tempat yang bersih dan nyaman, sehingga pengunjung yang datang dapat menjadi pelanggan. Kepercayaan Batak tradisional menjadikan tuak sebagai sajian untuk roh-roh nenek moyang atau orang yang sudah meninggal, kini penyajian tuak menjadi berkembang pada berbagai acara dukacita dan sukacita. Dengan demikian minuman tradisional tuak memiliki fungsi kesehatan, fungsi ekonomi, fungsi sosial, fungsi keagamaan (religi), dan fungsi simbolik sehingga dapat merajut harmoni sosial.
ANALISIS PERBANDINGAN RETURN DAN RISK (STUDI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL LQ45 PERIODE (2012-2016)
Authors: Khaddafi Muammar , Ferdiansyah Ferdiansyah
Published: March 2021

This study aims to analyze the comparison of Return  and Risk study in syariah Stocks and convensional stocks LQ45 Indeks in companies listed on the Indonesia Stock Exchange by using Purposive Sampling by comparing the rate of return and risk of these shares. The method used is the Independent Sample T-test and comparing the performance of mutual funds using the Jensen Test during the period 2012-2016,  the results showed that there was no significant difference between the rate of return and risk of the Syariah Stock and Conventional Stock Index during the 2012-2016 period.
ANALISIS PENGGUNAAN BENFORD’S LAW DALAM PERENCANAAN AUDIT DI DIREKTORAT JENDERAL BEA DAN CUKAI CABANG KOTA LHOKSEUMAWE
Authors: Murhaban Murhaban , Jufrizal Jufrizal
Published: March 2021

This study aims to analyze the use of Benford's Law in Audit Planning at the Directorate General of Customs and Excise, Lhokseumawe City. The data used in this study are secondary data obtained directly from the Directorate General of Customs and Excise, Lhokseumawe City in 2015-2017. Data analysis methods used in this study are First Digits, Second Digits, and Three Digits. The results show that Benford's Law requirements analysis meet the requirements, and from the results of the Benford's Law data analysis, there are differences in the actual frequency data patterns with the Benford's Law frequency pattern, and also from the differences in frequency patterns that show that Benford's Law is effective and could be used to detect predictions of audit findings appropriately.
ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE
Authors: Falahuddin Falahuddin , Aprilia Icut
Published: March 2021

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.
ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)
Authors: Razif Razif , Rahmawati Rahmawati
Published: March 2021

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.
PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016
Authors: Yunina Yunina , Eftiana Neny
Published: March 2021

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.
ANALISIS FAIRNESS DAN INCENTIVE CONTRACTING PADA KINERJA BERBASIS ANGGARAN ATAS PENGUJIAN: EKSPERIMEN (STUDI KASUS PADA MAHASISWA PASCASARJANA DIUNIVERSITAS MALIKUSSALEH TANUN 2017- 2018)
Authors: Raza Hendra , Fauziah Cut
Published: March 2021

This study aimed to determine the analysis of fairness and incentive contracting on performance-based budget testing experiments. The data used in this research were primary data. The population in this study consisted of 59 postgraduate students who were on Lancang Garam St, postgraduate campus of Malikussaleh University with an observation period starting from 2017-2018. The sampling method was purposive sampling. The number of samples that meet the research criteria based on existing considerations was that all postgraduate students management in science during 2017-2018 as many as 59 respondents. The method used to analyze the relationship between independent variables and the dependent variable was Multiple linear regression analysis and Classical assumption test. The test results showed that the planning variable was accepted because the value was significantly higher, namely the difference between fairness and budget-based performance, while the other side is accepted also because it was seen from a significantly higher value that was with the difference between fairness towards the budget process, which has been studied from 59 students on the postgraduate campus of Malikussaleh University.
PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI SYSTEM APPLICATION AND PRODUCT (SAP) DAN KUALITAS NILAI INFORMASI PELAPORAN KEUANGAN TERHADAP KEPUASAN PENGGUNA SOFTWARE AKUNTANSI (STUDI KASUS PADA PT. PLN (PERSERO) KANTOR WILAYAH ACEH-KOTA BANDA ACEH)
Authors: Wahyuddin Wahyuddin , Afriani Mira
Published: March 2021

This research aims to know influence of the use of System Application Product and ( SAP) accounting software and the quality of financial reporting information value to the satisfaction of the consumers of accounting software. This research use census method and the population is the employees at financial division, HRS&PUBLIC division, planning and technical field division. The respondents of  this research are the employees who apply the accounting software of System Application Product and ( SAP) at PT. PLN (PERSERO), Regional Office of Aceh-Banda Aceh city. The samples were taken using census sampling technique. The data were analysed using multiple linear regression analysis and hypothesis were tested using SPSS 17. The result are as follows: the usage of accounting software of System Application Product and ( SAP) has a signifcant effect on the satisfaction of consumer of accounting software, the quality of financial reporting information value has a significant effect on the satisfaction of consumer of accounting software, and the usage of accounting software of System Application Product and ( SAP) and quality of financial reporting information value has an significant effect on the satisfaction of consumer of accounting software. The further researcher should change the research variables, research object and use a better tool analysis in order to get more accurate data.