bluuebunny/crossref_metadata_2025 huggingface dataset:
Supporting First Generation College Students
Authors: Hoyos Miguel
Published: March 2024

“College graduates without a college-educated parent have lower incomes and less wealth, on average, than those with a parent who has a bachelor’s or higher degree” (Fry, 2021). Nobody on my father’s side of the family has ever been educated past the high school level. My mother, on the other hand, graduated from college and now has her master’s degree. She is the reason why I am not a first-generation college student, and this is the thing that makes me so interested in the group. First I will talk about first-generation college students and their unique contributions to the college community. Then I will explore the challenges that these students face in college and at work. Finally, I will find the recommended supports and the supports available for first-generation college students.
Perceptions of the Anesthesia Provider Regarding Opiod Sparing Techniques and the Opiod Crisis
Authors: Asencio-Costa Corrie
Published: March 2024

Much of the opioid crisis in the United States is fueled by illicit opioid consumption that has grown from prescription opioids, typically following elective surgical procedures (Brummett et al., 2017). Alternatives to opioid use during and after surgical procedures can lead to a decrease in persistent opioid use and strong evidence in support of using alternatives to opioid prescription in pain management, yet this approach is not readily adopted by anesthesia providers (Soffin et al., 2018; Velasco et al., 2019). The purpose of this project was to assess the knowledge and attitudes of anesthesia providers as it relates to opioid sparing techniques and their effectiveness, as well as the effect of an education intervention on the willingness of anesthesia providers to change practice. The Logic Model was chosen as the theoretical framework for this project due to the fact that it was easily explained, had clearly defined key concepts, and provided both a schematic and textual way of gathering, sharing and evaluating knowledge that is consistent with the nursing process. The design was a one group pre and post-test quality improvement project, involving a 3-step process; a baseline pretest, an educational intervention, and a post-test evaluation. The intervention was a researcher-developed video describing the opioid crisis, addiction as a surgical complication, and the role of the anesthesia provider in relation to this clinical phenomenon. Twenty of a possible 60 anesthesia providers completed the entire program (N=20, 33%), with the mean responses each of the five Likert-scale questions increasing by an average of .41 points after the educational intervention. Overall, this project proved successful by improving the participants’ awareness to the opioid crisis, its relationship to surgical patients, and the potential for the anesthesia provider to play a role in mitigating this epidemic.
Promoting Acceptance of a Community Doula Program for Black Women Among Labor and Delivery Nurses: An Educational Intervention
Authors: Ogunleye Victoria
Published: March 2024

A trend of increased maternal mortality, both locally and nationally, among Black women has become a significant public health and social justice issue with a notable increase documented in recent years. Doula support programs have been demonstrated as an innovative method of improving maternal child health outcomes for this population. This quality improvement proposal project uses the Social Ecological Model, including individual, interpersonal, community, and societal factors, to design an educational intervention for labor and delivery nurses at an acute care women’s hospital. The education will be developed with the aim of increasing labor and delivery nurses’ knowledge of the issue of increased maternal mortality among African American women. In addition, the role of doulas in improving maternal outcomes will be highlighted with an emphasis on communication and interprofessional collaboration skills. This quality improvement project will propose that if we educate labor and delivery nurses and the healthcare delivery team about the importance of doula support, there are possibilities of decreased maternal death rate among black women.
ÇARH-NĀME’DE GEÇEN DİN İLE İLGİLİ SÖZ VARLIĞININ TEMATİK AÇIDAN İNCELENMESİ
Authors: KOÇ Fatma , KOÇ Fatma
Published: March 2024

Çarh-nâme adlı eser günümüze ulaşan ve Eski Anadolu Türkçesi döneminin dil özelliklerini muhafaza eden eserlerdendir. Eser dinî ve tasavvufî bir ihtivaya sahip olup insanoğluna verilen öğütleri kapsamaktadır. Dünyanın geçiciliği, ölümün gerçekliği, kıyamet günü, ibadet etme, ahretin varlığı, kabir azabı, geçici istekler, sabrın önemi gibi birçok dinî başlık eser içerisinde anlatılmıştır. Kaside türünde yazılan eserde birçok ayet ve hadis yer almaktadır. Dolayısıyla eserin içeriği üslûba yansımış olup öğreticilik esas alınmıştır. Sanat kaygısından öte anlaşılmayı ve sade olmayı amaç edinen bir bakış açısıyla yazılmıştır. Eseri yazan kişinin Ahmet Fakîh olduğu kabul edilmiştir. Ancak birden fazla Ahmet Fakîh olduğu için eseri yazan kişinin hangisine ait olduğu noktasında bir şüphe oluşmuştur. Ahmet Fakîh ve eseri Çarh-nâme hakkındaki ilk bilgiyi Mehmet Fuat Köprülü vermiştir. Eser ait olduğu dönemin dil özelliklerini temsil ettiği için oldukça önem arz etmektedir. Çalışmada Çarh-nâme adlı eser içerisinde yer alan tasavvuf içerikli söz varlığı tespit edilecek ve beyit içerisindeki kullanıldığı anlama göre açıklanacaktır. Buna bağlı olarak ulaşılan çıkarımlar sonuç bölümünde değerlendirilecek ve sunulacaktır.
Antioxidant Effect of a Combination of S-Acetyl-L-Glutathione, Vitamin E, Silybum Marianumon Hepatic Cells under Oxidative Stress: An In Vitro Study
Authors: Lonigro N. , Mohammed Z. R. , Perondi F. , Martello E. , Costale A. , Rosso E. , Bruni N.
Published: March 2024

Oxidative stress plays a key role in the pathogenesis of liver diseases and can be involved in the inflammatory process of liver cells. The aim of this vitro study is to assess the antioxidant efficacy of three distinct components (fermented S-Acetyl -L-glutathione, Silybum marianum (L.) Gaern. and vitamin E all-rac-alpha-tocopheryl acetate) both individually and in combination (Glutasyl product). In addition, we also evaluated the combined antioxidant effect of the three ingredients on human hepatic cells subjected to oxidative stress induced by H2O2 treatment.
The results showed the dose-dependent antioxidant potential of the three components suggesting promising applications in medical contexts. The synergistic antioxidant effects observed for the Glutasyl was more than the individual components. Additionally, Glutasyl showed not-toxic activity on human hepatocytes and it could be considered useful in mitigating cytotoxicity induced by oxidative stress.
POTENSI KEBERHASILAN REHABILITASI HUTAN BERDASARKAN PERENCANAAN SECARA PARTISIPATIF DI PROVINSI LAMPUNG
Authors: Ahmad Khairil Fajri  , Wulandari Christine , Kaskoyo Hari , Bakri Samsul
Published: March 2024

In forest management at the site level, involving local communities in Forest and Land Rehabilitation (RHL) activities is expected to have a real impact on the success and benefits of RHL activities. Community participation in RHL planning is carried out by giving the community the opportunity to directly choose the type, quantity and pattern of planting, determining the area and location of planting that will be used in RHL activities. This research aims to find out the reasons why farmers participate in the RHL program and whether the RHL planning pattern that accommodates the participation of the cultivating community can be well received and can increase the success of RHL. The determination of respondents was carried out using a random sampling technique with quota control, namely following information determined purposively so that 36 respondents were obtained, key information was selected based on role, knowledge, communicativeness and willingness to fill out interview questions. Data collection was carried out on September 21 2023, in the districts of West Lampung, East Lampung, South Lampung, Tanggamus, Pesawaran, Pesisir Barat, and Way Kanan. Data on farmers' opinions regarding participation in planning RHL activities collected was analyzed descriptively, while data on farmers' motivation to participate in RHL activities and sources of information on RHL activities were analyzed using regression (Regression Analysis). With community participation through selecting the type and determining the location of activities independently, it makes them confident to be involved in the implementation of RHL planning because with their participation the responsibility and success of RHL planting will increase. Furthermore, there is a relationship between farmers' information sources and motivation to participate in RHL activities. The availability of information will influence people's perceptions and motivation for RHL activities.
Reversal Of The Burden Of Proof And Recovery Of State Assets Due To Corruption
Authors: Setyawan Vincentius Patria , Dwi Kurniawan Itok
Published: March 2024

Kasus korupsi terus mengalami peningkatan dari waktu ke waktu di Indonesia. Korupsi yang terjadi tidak hanya berdampak terhadap kerugian bagi keuangan negara, akan tetapi juga menghambat pembangunan serta kesejahteraan masyarakat. Melihat dampak korupsi yang begitu besar, tidaklah berlebihan jika korupsi disebut sebagai kejahatan luar biasa. Penanganan terhadap kejahatan luar biasa ini memerlukan upaya yang luar biasa pula. Upaya luar biasa yang dimaksud adalah tidak lagi memfokuskan pemberantasan korupsi pada pemidanaan terhadap koruptor, akan tetapi dengan mengejar dan menyita aset-aset ilegal hasil korupsi.
Actividad antifúngica in vitro de nanoformulados para el control de Fusarium solani
Authors: Cerna Chávez Ernesto , Malacara Herrera Irasema del Rosario , Ochoa Fuentes Yisa Maria , Orozco Plancarte Antonio , Landero Flores Jerónimo , Aguirre Uribe Luis Alberto
Published: March 2024

El objetivo de la investigación fue evaluar la actividad antifúngica in vitro de dos extractos, gobernadora (Larrea tridentata L.) y mostaza (Sinapis alba L.) nanoformulados con nanopartículas de óxido de silicio y óxido de zinc (200 a 400 μ globulares), sobre el crecimiento micelial y la esporulación de Fusarium solani, uno de los fitopatógenos causante de la marchitez vascular y pudrición de raíces en al menos 100 cultivos de importancia económica. Utilizando el método medios envenenados se determinaron las concentraciones inhibitorias y el número de conidios. Los datos fueron analizados mediante un análisis probit, Anova y prueba de Tukey (p≤ 0.05). Los resultados demostraron que los tratamientos de mostaza sola presentan las DI50 más efectiva con 920.57 ppm; sin embargo, la mezcla de mostaza y gobernadora con SO2 presentó resultados significativos sobre la esporulación, con una formación de 0.35 y 0.48 millones de conidios ml-1 para gobernadora SO2 3% y mostaza SO2 5% en comparación con el testigo (7.78).
Harmonizing Artificial Intelligence Governance; A Model for Regulating a High-risk Categories and Applications in Clinical Pathology: The Evidence and some Concerns
Authors: Maxwell Omabe
Published: March 2024

The Canadian healthcare system, grappling with issues like systemic and intelligently established structural anti-black racism, including indigenous nations; even within Pathology and Laboratory Medicine Communities: and deteriorating outcomes, sees potential in AI to address challenges, though concerns exist regarding exacerbating discriminatory practices. In clinical pathology, AI demonstrates superior diagnostic accuracy compared to pathologists in a study, emphasizing its potential to improve healthcare. However, AI governance is crucial to navigating ethical, legal, and societal concerns. The Royal College of Physicians of Canada acknowledges the transformative impact of AI in healthcare but stresses the need for responsible AI tools co-developed by diverse teams. Despite positive attitudes towards AI in healthcare, concerns about patient safety, privacy, and autonomy highlight the necessity for comprehensive education, engagement, and collaboration. Legal concerns, including liability and regulation, pose challenges, emphasizing the need for a robust regulatory framework. AI application in healthcare is categorized as high-risk, demanding stringent regulation to ensure safety, efficacy, and fairness. A parallel is drawn to drug regulation processes, suggesting a similar approach for AI. The lack of transparency in AI-based decision-making raises ethical questions, necessitating measures to address biases and ensure patient privacy. Social accountability is crucial to prevent AI from exacerbating health disparities and harming marginalized communities. In conclusion, while AI offers potential benefits in clinical pathology, a cautious approach with comprehensive governance measures is essential to mitigate risks and ensure ethical AI integration into healthcare.
Examining students’ problem-solving approaches in organic chemistry and its impact on performance and learning
Authors: Salame Issa I. , Abdul Satter Serina , Warda Fatima
Published: March 2024

This research paper examines the intricacies of problem-solving (PS) in organic chemistry (OC), exploring the internal and external factors that influence students’ success in this demanding discipline. Data was collected through a questionnaire administered to 128 City College of New York students during Spring and Fall semesters of 2022. The study revealed that students face challenges learning OC, which include memorization, understanding underlying concepts, and effective PS. Notably, there is a gap between students’ professed beliefs about effective PS strategies and their actual practices. While students acknowledge the importance of techniques such as annotation, trial and error, and questioning, they inconsistently apply these strategies in practice. Annotation emerged as a valuable tool, enabling students to externalize complex thought processes and reduce reliance on memorization. Trial and error, coupled with exposure to expert PS techniques, proved effective. The role of confidence in PS was highlighted, and the need to balance memorization of reactions and rules such as naming with a profound understanding of OC concepts was emphasized. Resonance as a justification for answers underscored the importance of understanding and applying principles rather than relying solely on memorization. The data highlights the importance of aligning beliefs with actions in the learning process and the need for a balanced approach that combines knowledge with effective PS techniques. The findings offer valuable implications for educators and students seeking to enhance their performance in OC.
Teologia litúrgica de Ione Buyst
Authors: Fonseca Joaquim
Published: March 2024

No ensejo da comemoração dos 60 anos da promulgação da “Constituição para a Sagrada Liturgia Sacrosanctum Concilium” e da recém-publicada “Carta apostólica Desiderio Desideravi sobre a formação litúrgica do povo de Deus” do Papa Francisco, o texto apresenta alguns apontamentos sobre a vida e a obra da conceituada teóloga liturgista Ione Buyst. Desde sua chegada ao Brasil, em 1964, ela tem-se dedicado à teologia e à pastoral litúrgica. O presente estudo consta de duas partes: a primeira se ocupa de uma breve biografia de Ione Buyst; a segunda, de sua teologia litúrgica. Aqui, em grandes linhas, serão destacadas a importância dessa teóloga liturgista em sua incansável busca por uma ciência litúrgica para o Brasil e América Latina. Nessa abordagem, serão tecidas algumas considerações relacionadas ao âmbito metodológico desenvolvido por ela, ou seja, a implementação de uma ciência litúrgica que se apreende a partir da experiência/vivência ritual.
Abstract: In view of the celebration of the 60th anniversary of the “Constitution for the Sacred Liturgy Sacrosanctum Concilium” and the recently published “Apostolic Letter Desiderio Desideravi on the liturgical formation of the people of God”, by Pope Francis, the text presents some notes on the life and work of the renowned liturgical theologian Ione Buyst. Since her arrival in Brazil in 1964, she has dedicated herself to theology and liturgical pastoral care. This study consists of two parts: the first will deal with a brief biography of Ione Buyst; the second, intends to offer considerations about her liturgical theology. In broad terms, the importance of this liturgical theologian in her tireless search for a liturgical science for Brazil and Latin America will be highlighted. In this approach, some considerations will be made related to the methodological scope developed by her, i.e., the implementation of a liturgical science that is learned from ritual experience.
Keywords: Ione Buyst; Liturgy; Liturgical science; Rituality; Mystagogy; Liturgical laboratory; Ritual Music.
Exortação apostólica Laudate Deum
Authors: Messias Elvis Rezende
Published: March 2024

Oferecer uma apresentação breve e alguns destaques textuais da Exortação Apostólica Laudate Deum sobre a crise climática atual, do Papa Francisco, é o objetivo principal deste ensaio. Indo diretamente ao conteúdo do documento, a proposta é lê-lo sob as lentes teóricas do ensino social católico, mormente da ecologia integral presente na Carta Encíclica Laudato Si’, e do pensamento complexo de Edgar Morin. O ensaio oferece, ainda, acenos educacionais para os dias de hoje, à vista de propor alguns saberes necessários a uma formação humana que compreenda que tudo está interligado ou tecido junto, as implicações ambientais e sociais da fé cristã e a exigência de que o autêntico louvor cristão a Deus demanda coerência entre aquilo que é professado e aquilo que é vivido também em relação à Casa Comum.
Abstract: The main objective of this essay is to offer a brief presentation and some textual highlights of Pope Francis’ Apostolic Exhortation Laudate Deum on the current climate crisis. The proposal is to read the document directly through the theoretical lenses of Catholic social teaching, especially the integral ecology present in the Encyclical Letter Laudato Si’, and the complex thought of Edgar Morin. The essay also offers educational references for today, aiming to propose some knowledge necessary for a human formation that understands that everything is interconnected or woven together, the environmental and social implications of the Christian faith and the requirement that authentic Christian praise to God it demands coherence between what is professed and what is lived also in relation to the Common Home.
Keywords: Pope Francis; Laudate Deum; Laudato Si’; Climate crisis; Complex thought.
Voice Leading, Register, and Contextualization in Three Major-Third Cycles by Mozart
Authors: Walch Florian
Published: March 2024

Abstract: While major-third cycles from the nineteenth century are abundant and well studied, they are rare in the eighteenth century and remain poorly understood. Remarkably, we find three major-third cycles in two E♭ major works composed by Mozart in 1788: one in the finale of the Symphony K. 543, and one each in the first movement and the finale of the Divertimento for String Trio, K. 563. In this article, I analyze how Mozart integrates these anomalous equal divisions of the octave into the tonal language of the classical style. In doing so, I further our understanding of eighteenth-century chromatic practice and shine a light on some pitfalls of reductive analysis. Using a combination of Schenkerian and neo-Riemannian tools, I analyze the concrete voice-leading patterns and registral connections Mozart draws out of these abstract structures. I critique existing tendencies to regard these progressions as mere connectors, and caution against premature imposing uninform voice-leading patterns or register on them in analysis. Ultimately, I argue we need to take these oft-neglected parameters into account when assessing how these cycles function in the context of Mozart’s developmental scripts.
Cadential Play in the Finale of Antonín Dvořák’s Symphony No. 9 in E minor, Op. 95, “From the New World”
Authors: Zhang Xieyi (Abby)
Published: March 2024

Abstract: This essay analyzes the finale of Antonín Dvořák’s Symphony No. 9 in E minor, Op. 95, “From the New World.” The finale of the movement utilizes narrative twists within its sonata form to evoke Dvořák’s idea of the “New World.” Throughout the movement, cadences frequently fail to resolve as expected. Even the final cadence of the recapitulation falls short of the expected expressive impact. In the coda, it is not a perfect authentic cadence, but rather a plagal cadence—a cadence Dvořák frequently associates with American music—that brings about a satisfying end to the piece.
Motivic Construction in Leo Brouwer’s Concierto Elegíaco
Authors: Alonso Rodrigo Lara
Published: March 2024

Abstract: This article examines Cuban composer Leo Brouwer’s use of motivic construction in his Concierto Elegíaco . Firstly, the concepts of motive and cell are analyzed based on the definitions proposed by some 20th-century music theorists. It is shown that a cell— understood as a minimal musical material—can also be a motive. The term motivic construction is proposed to refer to the process by which a musical work is built with motives. Subsequently, Leo Brouwer’s use of motivic construction in some early compositions is analyzed. In the analysis of the Concierto Elegíaco , it is illustrated that the treatment of its motivic cell a) is nourished by Afro-Cuban musical elements, raw material of the Brouwerian aesthetic; b) uses self-citation , a resource with which Brouwer uses fragments of previous compositions to create new works; and c) is part of a compositional stage self-described by Leo Brouwer as new simplicity —contemporary of post-minimalism.
Piano na Mangueira : A Brazilian Story about Music and Essentialism
Authors: Castello Branco Marta
Published: March 2024

Abstract: In 1992, the samba school Mangueira honors Tom Jobim in its carnival parade. Two different musical expressions emerge from this: a samba-enredo by the school and the song “Piano na Mangueira” by Jobim and Chico Buarque. Although both represent musical encounters and mutual homage, their character is directly affected by sound and material systems that we recognize as “music theories,” in a broad sense. The challenge of representing a piano in the samba school, as well as the encounters and disagreements in this context, lead to a historical, social, and musical-analytic investigation that goes beyond images of music and seeks musical aspects of interaction. Thus, we are faced with the role of essentialism in Brazilian music, which not only determines it, but also constitutes an obstacle to what interfaces between musical systems could be, as we present in our conclusion.
Symphony No. 2 (“Brasiliana”) by Walter Burle Marx
Authors: Landi Marcio
Published: March 2024

Abstract: This article on the Brazilian composer Walter Burle Marx ( b . São Paulo, 1902; d . Akron, Ohio, 1990) is part of an ambitious project which aims at publishing a performing edition of all four of Burle Marx’s symphonies. His Symphony No. 2 (“Brasiliana”), written in 1950, reflects Burle Marx’s national and cosmopolitan influences. The early twentieth century in Brazil was an effervescent period, during which nationalism was the watchword. This climate caused some hesitation when it came to accepting Burle Marx into the Brazilian musical scene as a composer and conductor. Burle Marx’s musical background forged an undeniable bond between music tradition and artistic nationalism, which was imperative to the composers of the time. Nonetheless, for the Brazilian modernist movement in the 1920s, Burle Marx’s German training in the 1920s turned out to be an anathema. This article investigates two aspects of Brazil’s cultural and political environment between 1922 and 1945, a critical period that had a great impact on the development of Burle Marx’s career, and this article also concludes by presenting the most characteristic and distinctive compositional processes that make this work noteworthy in Burle Marx’s symphonic output. This era embraces two significant moments in the cultural and political history of Brazil: A Semana de Arte Moderna (“The Week of Modern Art”), which was a watershed development toward a new aesthetic orientation for Brazilian artists, and the end of Era Vargas, Getúlio Vargas’s dictatorship (1930–45).
Fly Ash from Coal Power Plants and its Application - a Step Towards Green Building
Authors: Stevanović Dimitrije , Karanac Milica , Ilić Marina , Miletić Saša
Published: March 2024

The utilization of fly ash, a byproduct from thermal power plants, in construction materials such as concrete, mortar, bricks, asphalt mixes, and binders for stabilization offers significant environmental and economic benefits. This comprehensive technical review delineates the historical background, current applications, and future potential of fly ash in reducing the construction industry's carbon footprint, particularly in Serbia. It outlines the successful integration of fly ash in various construction scenarios, emphasizing its role in enhancing material properties while contributing to sustainability by repurposing industrial waste. The document further explores the environmental advantages of fly ash use, highlighting its impact on lowering the carbon emissions associated with traditional cement and aggregate production. Through a detailed comparison of carbon footprints, the text argues for the adoption of fly ash in construction practices as a pathway towards achieving a carbon-neutral future. The discussion on the variable CO2 footprint of fly ash, influenced by production methods, underlines the importance of optimizing these processes to fully leverage its environmental benefits. This review underscores the need for the construction industry to embrace fly ash as a key component in materials, aiming for both performance improvement and sustainability, aligning with global efforts towards a CO2-neutral environment.
KESENJANGAN LITERASI KEUANGAN BERDASARKAN GENDER PADA UMKM DI SURABAYA
Authors: Wiryakusuma I Gusti Bagus Yosia , Handijaya Elizabeth Maeko Cyrilla , Tasyavany Rizky Nadia
Published: March 2024

Financial literacy is a basic need for everyone. Financial literacy is knowledge and skills in managing finances. In this study, financial literacy is represented by financial capability and financial knowledge. This study aims to see the differences in financial capability and financial knowledge based on gender. The independent t test was used to analyze the data. The results of the study show that there are differences in financial capability and financial knowledge based on gender. Other findings also found that the higher the financial knowledge, the higher the financial capability.

Keyword: financial literacy, financial capability, financial knowledge, financial behavior
THE IMPLEMETATION OF THE ACCOUNTING STANDARDS PSAK 73 LEASES TO THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE STOCK EXCHANGE.
Authors: Mashuri Ayunita Ajengtiyas Saputri , Ermaya Husnah Nur Laela
Published: March 2024

PSAK 73 is the latest accounting standard about lease accounting, this standard was adopted from IFRS 16. PSAK 73 regulates the arrangement, measurement, presentation and disclosure of leases, both Lessee and Lessor. This paper aims to provide information on the proposed new lease accounting rules, and to show their impact on financial statements and financial ratio on Indonesia companies listed. The difference between PSAK 73 and the previous PSAK 30, lies in the recognition of the lessee. Lessess  are only allowed to classify leases as financing leases. Thus, that assets and liabilities for lease transactions have to recognized in the statement of financial position. This study aims to analyze the impact of the adoption of new accounting standards namely PSAK 73 regarding leases on the financial performance of companies listed on the Indonesia Stock Exchange in 2018 and 2019. The sample in this study are companies that are  still implementing operating leases in their financial statements listed on the Exchange Indonesian Stock Exchange in 2018-2019. This study uses the constructive capitalization method of rent developed by Imhoff, Lipe and Wright (1991). The results are indicate that the impact of leasing capitalization results will have a material changes reported on the income statement and other comprehensive income and Financial Position reporting. And the results of this study also mentioned that there was a significant change in financial performance measured using financial ratio which are bring benefit in decision making.
PENGARUH KOMPETISI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL UMKM TEGAL
Authors: Krisdiyawati Krisdiyawati , Kamal Bahri
Published: March 2024

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi dan pengaruh sistem akuntansi manajemen terhadap manajer UMKM Tegal. Dengan memiliki kompetensi dan pengunaan SAM akan mengkasilkan kinerja yang optimal bagi usaha UMKM.Metodologi penelitian melalui  pengumpulan data dengan teknik survey kuesioner kepada 37 responden UMKM yang berada di Tegal. Analisis data menggunakan SPSS. Hasil hipotesis menunjukkan bahwa  kompetisi berpengaruh positif signifikan terhaddap kinerja manajerial UMKM dan Informasi SAM berpengaruh positif signifikan terhadap kinerja manajer UMKM. Penelitian ini  menunjukkan bahwa Kompetisi dan SAM berpengaruh secara simultan berpengaruh terhadap kinerja manajerial UMKM di Tegal. Sehingga manajer dapat dikatakan sangat penting dalam mengelola kompetisi melalui pemanfaatan informasi dari sistem akuntansi manajemen.
MEMPREDIKSI ARUS KAS DENGAN LABA BERSIH DAN TOTAL PENDAPATAN KOMPREHENSIF LAIN
Authors: Yunia Dabella , Ibrahim Master Irfan
Published: March 2024

The objective of this research is to predict future cash flow by current net income and current total comprehensif income. This research is quantitatif research. Analysis test performed using a simple regression model by Statistical Product and Service Solutions (SPSS) 24. The result of this research give evidence that curret net income dan total comprehensif income is usefull to predict fuure cash flow. Current net income dan total comprehensif income predictable for future net income.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI
Authors: Azaria Kastelia , Muslichah Muslichah
Published: March 2024

This study aims to examine the effect of corporate governance on firm value with earnings management as a mediating variable. The population of this study is all manufacturing companies in the basic and chemical industry sectors which were listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique used was purposive sampling method. The number of samples is 20 companies, if the period is three years, the number of observations is 60. Data analysis was performed using path analysis. The results of this study shows seven important findings. First, corporate governance that is proxied with managerial ownership has a negative effect on firm value. Second, corporate governance that is proxied with audit committee has a positive effect on firm value. Third, corporate governance that is proxied with managerial ownership has no effect on earnings management. Fourth,  corporate governance that is proxied with audit committee have no effect on earnings management. Fifth,  earnings management has a positive effect on firm value. Sixth,  earnings management cannot mediate the effect of corporate governance which is proxy by managerial ownership on firm value. Seventh, earnings management cannot mediate the effect of corporate governance which is proxy by  audit committee on firm value
AKUNTANSI FORENSIK DALAM KONSEP ISLAM TERHADAP FRAUD SEBAGAI UPAYA PENCEGAHAN KEJAHATAN AKUNTANSI
Authors: Akhmad Rifai Fuad Yanuar
Published: March 2024

Abstract            Abstrak. Sistem pengendalian yang kurang baik seringkali dimanfaatkan oleh pihak-pihak yang memiliki wewenang dalam suatu organisasi untuk melakukan kecurangan sehingga memiliki dampak yang buruk bagi organsasi tersebut. Nilai etika dan moral perorangan harus muncul sebagai aturan etika organisasi dan setiap organisasi bertanggung jawab untuk mengembangkan suatu perilaku organisasi yang mencerminkan kejujuran dan etika yang dikomunikasikan secara tertulis dan dapat dijadikan pegangan oleh seluruh pegawai. Dalam islam prinsip dan konsep kehidupan bukan sekedar agar manusia baik di dunia dan akhirat tetapi Islam juga mengatur tata nilai kehidupan manusia dan membatasi gerak langkah manusia agar tidak terjadi beturan kepentingan manusia satu dengan yang lain. Dalam hal ini islam sangat mendukung kondusifitas dalam dunia usaha dan jangan ada kecurangan yang sangat fatal terkait gaji dan lain-lain maka, perlu kesadaran dari kita semua bahwa suap, korupsi, dan kebohongan serta perbuatan melawan hukum atas keuangan, ekonomi maupun akuntansi itu harus dihindari karena akan merusak tatanan sosial, ketidakadilan dan laknat Allah SWT didunia dan diakhirat.Kata Kunci : Akuntansi forensic, kecurangan, kejahatan akuntansiAbstract Poor control systems are often used by parties who have the authority in an organization to commit fraud so that it has a bad impact on the organization. Individual ethical and moral values must emerge as organizational ethical rules and each organization is responsible for developing a behavior an organization that reflects honesty and ethics that is communicated in writing and can be used by all employees. in Islam the principles and procedures for the concept of life are not just so that humans are good in the world and the hereafter but Islam also regulates the values of human life and limits the human steps so that there is no conflict between human interests with one another. In this case Islam is very supportive of conduciveness in the business world and there must be no fatal fraud related to salaries and so on, it is necessary to realize from all of us that bribery, corruption, and lies and acts against the law on finance, economics and accounting must be avoided because it will damage the social order, injustice and the curse of Allah SWT in the world and the hereafter.Keywords: Forensic accounting, fraud, accounting crime
PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA FEB UNIVERSITAS WIJAYAKUSUMA PURWOKERTO
Authors: Nirmala Nirmala , Muntahanah Siti , Achadi Ady
Published: March 2024

Penelitian ini bertujuan untuk menganalisa signifikansi pengaruh literasi keuangan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto. Ada tiga hipotesis yang diajukan, yaitu pengetahuan keuangan, perencanaan keuangan dan pengendalian diri secara parsial berpengaruh signifikan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto. Sampel penelitian berjumlah 100 orang yang ditetapkan berdasarkan metode accidental sampling. Penelitian ini menggunakan alat analisis regresi linier berganda.Hasil penelitian menunjukan bahwa variabel perencanaan keuangan berpengaruh signifikan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto, sehingga hipotesis kedua, diterima. Namun, secara parsial variabel pengetahuan keuangan dan variabel pengendalian diri tidak berpengaruh signifikan terhadap perilaku keuangan, sehingga hipotesis pertama dan hipotesis ketiga, ditolak.Implikasi dari penelitian ini adalah (1) agar mahasiswa dapat meningkatkan literasi keuangan melalui pengetahuan keuangan, (2) menggabungkan pengendalian diri dengan perencanaan keuangan agar dapat lebih disiplin dan selektif dalam berkonsumsi, sehingga rencana yang sudah dibuat dapat dilaksanakan dengan baik, dan (3) meningkatkan literasi keuangan yang berguna untuk membantu diri mengatasi masalah dalam pengelolaan keuangannya. Penelitian selanjutnya diharapkan, menambah variabel independen, menambah populasi, dan memperluas wilayah penelitian.
The Effect of Local Revenue on Capital Expenditure
Authors: Ishak Jouzar Farouq
Published: March 2024

This study examines the effect of local revenue, through local own-source revenue, balance fund, and other lawful local revenue, on capital expenditure. The method used is multiple regression and the data was collected from all provincial government in Indonesia. The regression result support all hypotheses. The findings of this study suggest that it is important for the provincial government to focus on increasing local own-source revenue and other lawful local revenue as this is the key success. Therefore, local government is needed by main government. This study implies that balanced fund from the central government affect expenditure for the provincial government.
Realokasi APBDes Ketanggungan
Authors: Widianto Andri
Published: March 2024

Selama dua tahun lebih masyarakat hidup ditengah keterbatasan, oleh karenanya perlu tindakan nyata dalam mengatasi covid-19. Pemerintah telah merespon dengan cepat melalui keputusan bersama nomor 119/2813/SJ, nomor 177/KMK.07/2020 dan Peraturan Menteri Keuangan nomor 35/PMK.07/2020 dan Peraturan Menteri Desa PDTT nomor 7 Tahun 2020. Penelitian ini bertujuan untuk menganalisis realokasi APBDES di Desa Ketanggungan. Teknik analisis yang digunakan dalam penelitian ini adalah deskiptif kualitatif. Hasil penelitian menunjukan bahwa Desa Ketanggungan telah melakukan pencegahan dan penanggulangan dampak covid-19 melalui realokasi anggaran desa (APBDES) yang mencau pada Permendes PDTT nomor 6 Tahun 2020. Realokasi anggaran (APBDES) melalui alokasi anggaran pada sektor pelaksanaan pembangunan desa dan sektor pemberdayaan masyarakat mengalami penurunan sebesar Rp 381.873.072,- dan Rp 62.050.000,- sedangkan untuk penanggulangan bencana, darurat dan urgensi desa mengalami peningkatan sebesar Rp 433.116.072,-
Analisis Bibliometrik Good Government Governance di Indonesia dari Tahun 2015-2020
Authors: Asmawanti-S Dri , Soya Melin
Published: March 2024

This study aims to map the research topics carried out by “Good Government Governance” researchers. Identify some research variations in terms of keyword, definitions, theories, methodologies, citation, publication year, and research result. Also, provide suggestions for further research. The data used are secondary data. The number of samples in this study were 58 articles about “Good Government Governance”. The data collection technique used the literature study technique in the form of direct observation of articles and books with the bibliometric analysis method using three special applications of bibliometric analysis. The data analysis method used is bibliometric analysis with Publish or Perish, Mendeley, VOSviewer with tables and graphs using the Microsoft Office Excel program. The results of this study indicate that the vosviewer mapping shows that there are 5 clusters that discuss the topic of “Good Government Governance”, definition of Good Government Governance, Quantitative research methodology, the definition of Good Government Governance, dominating theory is the Agency Theory and Stewardship Theory. The implication of the results of this study can be used for practitioners who are expected to provide a reference for academics such as students, lecturers or teaching accountants who will conduct research using bibliometric analysis in accordance with current issues
ANALISIS PEMANFAATAN PROGRAM KREDIT USAHA RAKYAT (KUR) OLEH USAHA MIKRO KECIL MENENGAH (UMKM) YANG TERDAFTAR PADA DINAS KOPERASI USAHA MIKRO KECIL MENENGAH PERINDUSTRIAN DAN PERDAGANGAN KOTA TEGAL
Authors: Umam Khaerul
Published: March 2024

Usaha Mikro Kecil menengah (UMKM) mempunyai tugas yang penting dalam membangun perekonomian negaradiantaranya adalah mengurangi pengangguran dan kemiskinan juga menambah penyerapan tenaga kerja. Dengan hadirnya Usaha Mikro Kecil Menengah (UMKM) khususnya industri-industri kecil menengah ini diharapkan dapat menstabilkan dan meningkatan pertumbuhan ekonomi.Usaha mikro kecil dan menengah mempunyai peran penting dalam perekonomian kota Tegal diantaranya yaitu sebagai pemain utama dalam kegiatan ekonomi di berbagai sektor, penyedia lapangan kerja terbesar, sebagai pengembang kegiatan ekonomi lokal dan pemberdayaan masyarakat dan pencipta pasar baru atau sumber inovasi.Dalam rangka meningkatkan kemampuan akses permodalan bagi UMKM diperlukan langkah-langkah terobosan untuk mendekatkan, memperluas dan membuka akses ke sumber-sumber keuangan melalui program dan kebijakan salah satunya adalah fasilitasi Kredit usaha Rakyat (KUR) dengan bank pelaksana dan mendorong bank-bank milik pemkot tegal seperti Bank Perkreditan Rakyat untuk memberikan KUR kepada UMKM tanpa jaminan.
ANALISIS EFEKTIFITAS DAN EFISIENSI PENGELOLAAN ANGGARAN PADA RSUD KARDINAH KOTA TEGAL
Authors: Fandillah Nur
Published: March 2024

Salah satu paradigma yang populer adalah health for all, atau kesehatan untuk semua, yang memiliki arti bahwa pelayanan kesehatan sebagai jasa publik harus bisa diakses oleh seluruh masyarakat, tidak hanya masyarakat menengah ke atas.Dengan adanya pembangunan kesehatan, Pemerintah bertujuan untuk melayani masyarakat dalam bidang kesehatanseperti Rumah Sakit Kardinah.Meskipun dalam pengelolaannya tidak hanya berorientasi mencari keuntungan, tetapi harus tetap mengacu pada prinsip-prinsip ekonomi sehingga dalam pengelolaan Rumah Sakit tidak terlepas dari penerapan dan pedoman standar akuntansi keuangan sebagaimana layaknya sebuah perusahaan.Rumah Sakit Kardinah juga memiliki tujuan tersendiri yang ingin dicapai dengan cara yang efektif dan efisien.Anggaran Pendapatan dan Belanja disusun dengan kebutuhan penyelenggara dan kemampuan pendapatan dalam bentuk rencana kuantitatif yang merupakan pedoman untuk organisasi agar dapat menjalankan operasinya dalam rangka untuk mencapai tujuan organisasi tersebut.Kata Kunci: pengelolaan anggaran, rumah sakit Kardinah,efektif dan efisiensi.
ANALISIS PENGADAAN PERSEDIAAN KILOWATT HOUR METER (kWh Meter) DENGAN METODE EOQ PADA PT. PLN (PERSERO) AREA PELAYANAN DAN JARINGAN TEGAL
Authors: Novian Ardyansyah Yusup Dorothea Irma Hesti Widianti
Published: March 2024

Penelitian ini adalah untuk menganalisis pengadaan persediaan kWh meter dengan pendekatan EOQ pada PT. PLN (Persero) Area Pelayanan dan Jaringan Tegal. Teknik pengumpulan data yang digunakan adalah wawancara, pengamatan langsung (observsi) dan studi dokumentasi. Sedangkan metode analisa data menggunakan data kualitatif dan menggunakan pendekatan EOQ untuk menganalisis pengadaan persediaan kWh meter pada PT. PLN (Persero) Area Pelayanan dan Jaringan Tegal. Total biaya persediaan bila dihitung dengan kebijakan perusahaan adalah sebesar Rp 219.918.622 dalam 32 kali pesan selama periode 2013, sedangkan bila dianalisis dengan pendekatan EOQ maka besarnya total biaya persediaan adalah sebesar Rp 218.322.803 dalam 23 kali pesan selama satu periode. Apabila menggunakan metode EOQ maka perusahaan dapat melakukan penghematan sebesar Rp 1.595.819. Oleh karena itu, PT. PLN (Persero) Area Tegal disarankan untuk menerapkan metode EOQ dalam melakukan pengadaan persediaan kWh meter, agar dapat dilakukan pengendalian perencanaan pengadaan barang yang mendekati kenyataan sehingga akan diperoleh biaya persediaan yang minimal dan meningkatkan ketersediaan, dapat menekan modal kerja yand disediakan, pengawasan dan monitoring persediaan dilakukan secara terus menerus untuk menghidari resiko penumpukan barang.Kata kunci : Analisis, Pengadaan kWh Meter, Metode EOQ
ANALISIS KUALITAS PELAYANAN YANG MEMPENGARUHI KEPUASAN NASABAH PRODUK MITRA BEASISWA BERENCANA DI ASURANSI JIWA BERSAMA BUMIPUTERA 1912 CABANG BREBES
Authors: Istianah Jelita Ardana Ricwari Rina Kusumaningrim
Published: March 2024

Penelitian ini bertujuan untuk mengetahui apakah dimensi dalam kualitas pelayanan yaitu bukti fisik, kehandalan, daya tanggap, jaminan, dan kepedulian berpengaruh terhadap kepuasan nasabah. Permasalahan yang dikaji dalam penelitian ini adalah (1) Apakah kualitas layanan yang tediri dari bukti fisik, kehandalan, daya tanggap, jaminan dan empati mempunyai pengaruh terhadap kepuasan nasabah produk asuransi mitra beasiswa berencana di AJB Bumiputera Cabang Brebes, (2) Variabel mana dari bukti fisik, kehandalan, daya tanggap, jaminan dan empati yang paling dominan berpengaruh terhadap kepuasan nasabah produk asuransi mitra beasiswa berencana di AJB Bumiputera Cabang Brebes.Berdasarkan hasil penelitian, diperoleh persamaan regresi linier berganda sebagai berikut: Y =9,395+ 0,997 (X1) + 0,128 (X2) + (- 0,096) (X3) + (- 0,092) (X4) + (- 0,1) (X5).mDari hasil uji t diperoleh, bahwa variabel bukti fisik berpengaruh signifikan terhadap kepuasan nasabah. Sedangkan untuk variabel kehandalan, daya tanggap, jaminan dan kepedulian tidak berpengaruh signifikan terhadap kepuasan nasabah. Dan variabel bukti fisik merupakan faktor yang paling dominan terhadap kepuasan nasabah produk Asuransi Mitra Beasiswa Berencana di AJB Bumiputera 1912 Cabang Brebes. Hasil analisis regresi melalui uji F diperoleh nilai Fhitung sebesar 9,769 dengan tingkat signifikan sebesar 0,000 dibandingkan dengan nilai Ftabel sebesar 4,01, maka Fhitung Ftabel, yang berarti bahwa secara bersama-sama variabel bebas ( bukti fisik, kehandalan, daya tanggap, jaminan, dan kepedulian) berpengaruh signifikan terhadap kepuasan nasabah produk Asuransi Mitra Beasiswa Berencana di Asuransi Jiwa Bersama Bumiputera 1912 Cabang Brebes. Nilai koefisien determinasi sebesar 45,7%, yang berarti 45,7% variabel kepuasan nasabah dipengaruhi oleh variabel kualitas pelayanan, sedangkan sisanya 54,3% dipengaruhi oleh faktor lain yang tidak diamati dalam penelitian ini. Kata Kunci: Kualitas Pelayanan ( Bukti fisik, Kehandalan, Daya tanggap,   Jaminan, Kepedulian), Kepuasan Nasabah.
SISTEM PENGAWASAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA KANTOR PERTANAHAN KOTA TEGAL
Authors: Novian Ardyansyah Yusuf Tegar Indit Priambodo Hesti Widianti
Published: March 2024

Tegar Indit Priambodo, Program Studi Akuntansi Politeknik Harapan Bersama, Sistem Pengawasan Bea perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Kantor Pertanahan Kota Tegal. Permasalahan yang dikaji dalam penelitian ini adalah mengenai sistem pengawasan pembayaran bea perolehan hak atas tanah dan bangunan yaitu apa aja fungsi yang terkait, dokumen yang digunakan, jaringan prosedur yang membentuk sistem pengawasan pembayaran bea perolehan hak atas tanah dan bangunan digunakan dan pengendalian intern yang digunakan. Tujuan dari penelitian ini adalah untuk mengetahui sistem pengawasan pembayaran bea perolehan hak atas tanah dan bangunan Kantor Pertanahan Kota Tegal.Hasil penelitian menunjukkan bahwa sistem pengawasan pembayaran Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) pada Kantor Pertanahan Kota Tegal sudah cukup baik karena pengawasan pembayaran bukan hanya satu bagian saja jadi kesalahan atau penyalahgunaan dapat diminimalisasi. Suatu sistem sangat berpengaruh terhadap penyelesaian pembayaran bea perolehan hak atas tanah dan bangunan perlu disosialisasikan agar dalam pembayaran pajak yang menggunakan asas self assessment ini tingkat kesalahan bisa diminimalisasi. Kata Kunci: Sistem Pengawasan Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan.