bluuebunny/crossref_metadata_2025 huggingface dataset:
Caracterización geológica y espeleológica de la meseta de Paramillo, Ábrego, Norte de Santander, Colombia
Authors: Torres-Trujillo Erika Sofía , Moreno-Murillo Juan Manuel
Published: February 2025

Al oriente del municipio de Ábrego, departamento de Norte de Santander, aflora la Formación Tibú-Mercedes en la meseta de Paramillo, que corresponde a rocas calcáreas de rango estratigráfico Aptiano donde se han desarrollado una red de cavidades y morfologías cársticas ocasionadas por la disolución y meteorización de la roca calcárea. Se identifican y se describen cuevas, sumideros, lapiaz, dolinas y simas en la meseta de Paramillo y se realiza los mapas espeleológicos de la geomorfología exocárstica y endocárstica del área de estudio. Adicionalmente se interpreta la morfología, desarrollo, ornamentación y petrografía de las cavidades.
Los resultados evidencian la presencia de 17 dolinas, cuatro cuevas y otros elementos kársticos, con implicaciones significativas para la comprensión de la espeleogénesis en la región. El presente trabajo contribuye al conocimiento de los sistemas subterráneos y de la investigación espeleológica en el país y describe por primera vez el desarrollo de un ambiente cárstico en el municipio de Ábrego, Norte de Santander, Colombia.
Introducing Research into Pactice: Establishing the Evidence-based Moving on Programme as Part of Standardized Cancer Care
Authors: Richmond Janice , Toby Teraze , Kerr Tommy , Hobbins Anna , Gillespie Paddy , Kelly Mary grace
Published: February 2025

The Moving On Programme (MOP) was developed as a specific intervention to fill an identified service need. This programme was piloted and analyzed by previous research and this paper outlines the process and challenges of introducing the MOP to become part of standardized cancer care.  Any adaptations that were required due to the global COVID-19 pandemic restrictions are outlined.  Health economic analysis outlines the cost of the MOP and participants’ evaluations are presented.  MOP has the potential to be far reaching in its appeal and could easily be transferred to other regions.
Tiktok como recurso de innovación educativa en los grados de Maestro/a en Educación Infantil y Educación Primaria
Authors: Cuenca Rodríguez María Elena , Díaz Mayo Rosa María
Published: February 2025

El proyecto “TikTok como recurso de innovación educativa en los grados de Maestro/a en Educación Infantil y Educación Primaria” de la Universidad1 busca mejorar la digitalización del aprendizaje musical mediante TikTok. A través de la cuenta @Anónima, estudiantes de Educación Musical de estos grados grabaron y compartieron vídeos sobre metodologías de aprendizaje musical, interpretación y danza para adquirir competencias musicales. Utilizando una metodología mixta, este estudio evalúa el impacto de TikTok en la adquisición de dichas competencias musicales, digitales y el uso responsable de redes sociales mediante cuestionarios aplicados antes y después del proyecto para recoger las opiniones de los participantes. Los resultados destacan el potencial de TikTok como herramienta educativa en Educación Musical, subrayando su alta frecuencia de uso y diversidad de propósitos educativos. No obstante, se identifican áreas de mejora en contenidos especializados. También se observa una correlación entre la formación musical de los estudiantes y el uso de TikTok para aprender recursos didácticos musicales. El proyecto confirma, en base a las experiencias del alumnado, que TikTok es una herramienta educativa eficaz y un agente de socialización global, útil para adquirir competencias musicales y digitales, destacando la necesidad de adaptar el contenido para una transferencia efectiva a diversos públicos y objetivos pedagógicos.
As múltiplas vozes da infância: potencializando o Protagonismo das Crianças em aulas de piano
Authors: Barros Carneiro Luciano , Parizzi Betânia
Published: February 2025

Este artigo emerge das análises dos resultados do projeto piloto de uma pesquisa de doutorado em andamento, que despertaram nos pesquisadores a motivação para compreender os modos que as crianças se relacionam com diferentes materialidades sonoro-musicais, reconhecendo suas expressões como eixos norteadores do processo pedagógico. Nesse sentido, o objetivo desse texto é compreender como o protagonismo infantil emergiu, a partir das experiências sonoro-musicais criativas vivenciadas nas aulas de piano em grupo, evidenciando as múltiplas formas de expressão das crianças como narrativas que legitimam seu papel ativo na construção do conhecimento musical, cultural e social. Por meio de uma abordagem teórico-empírica, o texto propõe interlocuções entre a Sociologia da Infância, Educação Musical e a Pedagogia do Piano, como aportes teóricos que subsidiam as reflexões propostas. Vinhetas narrativas ilustram experimentações e descobertas de sons e músicas das crianças, que na sua dimensão criativa, evidenciaram o protagonismo infantil no coletivo compartilhado das aulas de piano em grupo. Os resultados mostraram que as múltiplas vozes das crianças, constituídas por diferentes formas de expressão, comunicam percepções, afetos e significados construídos, tornando-se essenciais para a prática educativa na infância. O estudo conclui com uma reflexão sobre a importância de estratégias pedagógicas que incentivem a autoexpressão da criança e a livre criatividade para brincar com mosaicos sonoros, como contributos para uma educação musical conectada ao real imaginário da infância. Assim, espera-se inspirar educadores musicais a adotar abordagens que valorizem o protagonismo das crianças, enriquecendo os processos de ensino-aprendizagem e as práticas de pesquisa na área.
Strategy for Recovery of Water Transportation Modes after the KM Sinar Bangun Tragedy on Lake Toba, North Sumatra
Authors: Sitio Ayu Lestari , Nasution Yenni Samri Juliati , Nurlaila Nurlaila
Published: February 2025

This research aims to analyze the recovery strategy for water transportation modes after the KM Sinar Bangun tragedy. Lake Toba Harbor has weaknesses that have been identified through observation and primary data studies. Water transportation is a mode of transportation that uses water as its main route, such as rivers, lakes, seas, or canals, to transport goods and passengers from one place to another. Aspects that are weaknesses of KM Sinar Bangun as a restoration mode of water transportation in Lake Toba include, among other things, the problem of incompatibility between the flow of ship visits and loading and unloading, problems with infrastructure and facilities in the port, problems with the age of port buildings. Based on the results of the SWOT analysis, it is concluded that the performance of Lake Toba Pier as a shipping facility on Lake Toba is in quadrant I with position (1.5; 2.25). The strategy for recovering water transportation modes after the KM Sinar Bangun tragedy occurred is an SO (strength opportunity) strategy. The SO strategy is strengthening the function of restoring the mode of transportation as a means of shipping and income for the local community, developing the Lake Toba area to maximize the function of restoring the mode of water transportation.
Límites constitucionales para ejercer el principio del ius variandi en los contratos laborales en Colombia
Authors: Giraldo Orozco William Alberto , Chica Parra Juan Diego , Galvis Marín Juan Camilo , Reyes Henao Sebastián , Contreras Marulanda Valeria
Published: February 2025

La presente investigación desarrolla un análisis jurisprudencial, doctrinal y legal frente a los límites constitucionales al ejercicio del principio del ius variandi en los contratos laborales en Colombia; para ello, se realiza una revisión y examen de documentos normativos, de doctrina legal nacional e internacional y de la jurisprudencia emitida por la Corte Constitucional desde 1992 hasta el 2023, construyendo así una línea jurisprudencial que ofrezca elementos claves que respondan a lo pretendido. Como resultado, se encontró que el ius variandi como facultad subordinante no es absoluta y debe basarse en razones válidas y objetivas, evitando actuar de manera arbitraria, considerando las dinámicas laborales y la influencia de las tecnologías en las relaciones laborales y las nuevas formas de contratación. Se concluye que es necesario que el empleador justifique la necesidad y pertinencia de las modificaciones para evitar la afectación de derechos mínimos y fundamentales del trabajador y su familia.
Humanización en odontología: la brecha existente entre la teoría y la aplicación en los servicios de odontología en la universidad
Authors: Cuevas Espinosa Diana Milena , Vanegas Mejía Valentina , Román Guarín Dayana , Jiménez López Valeria
Published: February 2025

La humanización de servicios de salud se imparte desde la universidad.Sin embargo, condiciones como requerimientos administrativos,indicadores de cumplimiento y necesidad de requisitos paraadquirir competencias clínicas, entre otros factores, redundan en elproceder humanizado por parte de los estudiantes hacia los usuariosque acuden como pacientes.El presente estudio tiene como objetivo determinar la relación entrelos conocimientos adquiridos sobre la humanización y la implementaciónde estos durante las prácticas en la clínica odontológica. Elestudio descriptivo, con enfoque cuantitativo de corte transversal,utilizó un muestreo aleatorio simple con estudiantes de octavo, novenoy décimo semestre con matrícula vigente que estaban cursandoclínica durante el periodo 2023 (n = 54). Se utilizó un instrumentode construcción propia validado, producto del análisis de variablesteóricas. Se evidenció una brecha entre los conceptos teóricos adquiridosdurante la carrera y la aplicación de estos en la práctica clínicapor parte de los estudiantes.
Ejercicios isométricos como tratamiento de la tendinopatía rotuliana: una revisión sistemática de ensayos clínicos controlados y aleatorizados
Authors: Anzola Figuera Avril , Patiño Palma Brayan Esneider , Fernández Mayorga Valentina , Sibaja Galindo Erika , Calero Saa Pedro Antonio
Published: February 2025

La tendinopatía rotuliana afecta al 53 % de los atletas con el dolorcomo síntoma predominante. El tratamiento fisioterapéutico siguesiendo un tema debatido debido al conocimiento limitado sobre elproceso patológico subyacente. Se llevó a cabo una revisión sistemáticade seis estudios publicados entre 2013 y 2020. Estos se centraronen la eficacia de los métodos de tratamiento empleados para latendinopatía rotuliana. La mayoría de los participantes (84 %) eranhombres de entre 18 y 40 años. Todos los sujetos reportaron dolorlocalizado en el polo inferior de la rótula, específicamente en el tendónrotuliano. Tanto los ejercicios isométricos como los isotónicosdemostraron una reducción significativa del dolor. No se encontróevidencia concluyente de que los ejercicios isométricos sean másefectivos que los isotónicos para el alivio del dolor a corto plazo. Larespuesta al ejercicio isométrico varía entre los individuos.
A Comparative Study of Ensemble Classification Algorithms for Crop Yield Forecasting
Authors:   Chinhoyi University of Technology, Zimbabwe, Matsikira Normias , Mazambani Gideon ,   Chinhoyi University of Technology, Zimbabwe, Muduva Martin ,   Chinhoyi University of Technology, Zimbabwe
Published: February 2025

This study explores the application of ensemble learning techniques to improve predictive model accuracy. It focuses
on combining classifiers to outperform individual models using structured and unstructured data from agricultural
datasets. Artificial neural networks (ANNs) and ensemble methods were used to increase deep neural network efficiency.
Experiments with different network structures, training iterations, and topologies were conducted, evaluating measures
like sensitivity and specificity. The research also includes predicting crop yields using ensemble classification algorithms,
comparing accuracy with conventional methods. The study highlights the importance of crop yield prediction for
agricultural management and discusses the benefits of ensemble methods. Results show that Random Forest, XGBoost,
AdaBoost, and ANNs perform well in predicting crop yields as compared to the other algorithms. This research
contributes to understanding the impact of weather patterns and genotype on crop yields.
Famílias que integram pessoas dependentes no autocuidado e os recursos utilizados pelas famílias e enfermagem de reabilitação
Authors: Mendes João Pedro , Loureiro Maria , Cardoso Cátia , Caridade Joana , Mariz Manuel , Bento Maria da Conceição
Published: February 2025

Introdução: A evolução demográfica em Portugal é caracterizada por um envelhecimento populacional marcado, com elevados índices de dependência associados, representando um enorme desafio para famílias que integram pessoas dependentes, no domicílio. Torna-se importante, identificar os recursos e produtos de apoio facilitadores do autocuidado utilizados pelas famílias que cuidam destas pessoas.
Metodologia: Estudo exploratório, descritivo, transversal e de cariz quantitativo, amostra probabilística, aleatória. O instrumento de colheita de dados utilizado foi utilizado o formulário “Famílias que integram dependentes no autocuidado”.
Resultados:  Foram incluídas 35 famílias que integravam pessoas dependentes no autocuidado. O número de pessoas dependentes foi de 37, 54,1% do género feminino, viúvas e com idade média de 83,1 anos (±9,9 anos). A dependência foi de instalação gradual (73%) devido ao envelhecimento e doenças crónicas e durava, há cerca de 4,2(±4,8) anos. Os cuidadores eram 80% do género feminino, casados, filhos da pessoa dependente e idade média de 65,6 anos (±10,1 anos). A taxa global de recursos utilizados foi de 50,4%, com maior expressão nos autocuidados de tomar medicação, andar e uso do sanitário (média-73,8%), e os de menor utilização relacionados à mobilidade: elevar-se, virar-se e transferir-se (média - 25.1%).
Discussão: Existe uma subutilização dos recursos/produtos de apoio por parte das famílias que é condizente com a literatura. O estudo alerta também, para maior valorização de autocuidados relacionados com aspetos vitais e de sobrevivência. As famílias indicam a falta de conhecimentos sobre o seu funcionamento como causa para não utilizarem, demonstrando a importância da literacia.
Conclusão: O EEER é fundamental na capacitação do cuidador para a seleção e utilização dos recursos/produtos de apoio adequados, devendo esta prática ser disseminada.
Componentes Centrais da Reabilitação a Crianças com Tumor Cerebral com recurso a Exergames: uma Scoping Review
Authors: Dias Ribeiro Catarina , Moreira Barbosa Pedro José , Marques Goreti , Almeida Sofia , Padilha José Miguel
Published: February 2025

Introdução: O cancro infantil é um fenómeno raro que acarreta alterações na condição física, que influenciam o desenvolvimento da criança. Devido às implicações resultantes dos tumores cerebrais é necessário definir, implementar e avaliar intervenções que minimizem o impacto funcional na criança, nomeadamente as que recorrem aos jogos eletrónicos de movimento. Neste sentido, o objetivo deste estudo é de mapear a literatura relacionada com a utilização de exergames na reabilitação motora de crianças em idade escolar com tumor cerebral.
Metodologia: Recurso à metodologia de Scoping Review, de acordo com o Joanna Briggs Institute. Dois revisores independentes realizaram a revisão que inclui estudos que incorporam crianças em idade escolar com tumor cerebral, com utilização de exergames em programas de reabilitação motora. A pesquisa foi realizada sem limite de tempo, acedendo ao EBSCOHost, Web of Science, Scopus e literatura cinzenta.
Resultados: Foram incluídas 3 publicações. A intervenção variou entre 8 a 12 semanas, incluindo 3 a 5 sessões por semana, com um tempo estimado de 30 a 45 minutos por sessão. A plataforma de jogo mais utilizada foi a Nintendo® Wii. Foram aplicados vários instrumentos de avaliação, para obter dados sobre a aptidão física, a funcionalidade, a qualidade de vida, o estado neuropsicológico e o autoconceito.
Discussão: Os programas de intervenção divergem entre si, nomeadamente nos critérios para a sua prescrição, duração e instrumentos de avaliação, bem como nas plataformas de jogo utilizadas. A avaliação dos programas é efetuada num estadio inicial e no final, podendo estender-se até 3 meses após o término do programa.
Conclusão: Mais investigação deve ser desenvolvida de forma a aferir as características das intervenções dirigidas à criança com cancro, nomeadamente a frequência, intensidade, tipo e duração do exercício físico, bem como a influência dos jogos eletrónicos de movimento na reabilitação de crianças com tumores cerebrais. A escassez de investigação sobre este tópico justifica a investida em estudos primários, que permitam clarificar o impacto da intervenção do enfermeiro especialista em Enfermagem de Reabilitação neste domínio. A análise das intervenções passíveis de serem implementadas pelo enfermeiro especialista à criança com cancro é uma temática emergente, no sentido de promover uma tomada de decisão em Enfermagem de Reabilitação fundamentada, bem como identificar áreas prioritárias de investigação.
B-cell lymphoblastic leukemia/lymphoma with mutated IKZF1 N159Y: clinical and genetic features of an emerging entity
Authors: Alvey Emily N , Yap Kai Lee , Rathbun Pamela , Fitzpatrick Carrie , Gong Shunyou , Richardson Aida I.
Published: February 2025

Not available.
El patrimonio cultural sumergido debe ser público
Authors: Benitez Cabrera Vicente
Published: February 2025

Contribución al Debate 31 de revista PH PH 115 (junio, 2025) con título: ¿Se deben abrir los yacimientos arqueológicos subacuáticos para su visita? y coordinado por Filipe Castro, del Centro de Ecología Funcional de la Universidad de Coimbra (Portugal).
Bagaimana Teknologi Informasi Memoderasi Pengaruh Kompetensi Auditor dan Tekanan Waktu Terhadap Kualitas Audit
Authors: Budianto Arip , Firmansyah Amrie
Published: February 2025

In carrying out its audit duties on the management and responsibility of state finances, Badan Pemeriksa Keuangan (BPK) is required to continue to improve the quality of its audits in to maintain public trust. This study aims to examine the effect of auditor competence and time pressure on audit quality and to determine whether information technology moderates the effect of auditor competence and time pressure on audit quality. The data used in this study is a questionnaire survey distributed to respondents during November to December 2023. The respondents in this study were carried out using purposive sampling with the criteria being an auditor at the BPK. The final sample used in this study amounted to 34 observations. The results showed that competence has a positive effect on audit quality, time pressure has no effect on audit quality, and information technology does not moderate the effect of competence and time budget pressure on audit quality.
Peran Sekuritisasi Sebagai Pendanaan Ekspansi Kredit Pemilikan Rumah Pada Bank BTN
Authors: Maulana Dede Hikmat , Gursida Hari , Indrayono Yohanes
Published: February 2025

Banks as intermediary institutions collect funds from the public in the form of and provide credit, one of which is Home Ownership Credit/KPR. However, there is a risk of a mismatch between funding and bank financing. KPR credit which has a long term is not comparable to funding sources from bank customer deposits which have a tenor of less than 1 year. Bank BTN as a bank that focuses on housing financing continues to pursue mortgage credit growth, one of which is by means of mortgage securitization. KPR securitization as a relatively cheap source of long-term funding is one of Bank BTN's ways of expanding KPR credit. The aim of this research is to determine the impact of securitization on the financial performance and company performance of Bank BTN.  This research is expected to provide an understanding regarding KPR securitization and the development of KPR credit in Indonesia, especially KPR securitization carried out by Bank BTN in the period 2018 to 2023. The analytical method used in this research is qualitative descriptive analysis. The data used in this research uses secondary data sources, including publications of company financial reports, government policies and regulator reports. Data collection techniques in this research used documentation, observation and interview techniques. The research results show that although KPR securitization has a positive impact on Bank BTN's liquidity and is used as an alternative source of financing for KPR expansion, it does not have a significant impact on shareholder profits.
Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit
Authors: Primandini Ni Made Candra , Latrini Made Yenni
Published: February 2025

The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been officially registered with the Indonesia Institute of Public Accountants (IAPI) in 2023. The primary focus of this study was on auditors. A purposive sampling strategy was employed to identify a sample of 48 participants for the research. The employed analysis technique is multiple regression analysis. The investigation indicates that audit fees and the auditor's experience enhance the caliber of audit quality, whereas time budget pressure diminish the caliber of audit quality.
The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange)
Authors: Khamisah Nur , Nurullah Asfeni , Kesuma Nilam
Published: February 2025

Every company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good audit quality. Audit quality is very important in maintaining trust in the integrity of financial reporting. The higher the quality produced and perceived, the more credible the financial statements, so as to increase the trust of users of financial statements. This study aims to investigate what factors can affect audit quality. The determinant factors tested in this study are Auditor-Client Geographic Proximity, CEO Financial Expertise, Audit Fee and Audit Complexity. The research was conducted on companies listed on the IDX for the 2018-2022 period. This research was conducted on 766 samples of companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The data is processed using panel data regression. The results of this study found that geographic distance between auditors and clients, CEO financial expertise and audit complexity have a significant influence in producing higher audit quality. Meanwhile, it was also found that the amount of audit fees has no significant effect on the quality of financial statement audits. From the results of this study, it is hoped that companies can pay more attention to the CEO's financial expertise factor when selecting the CEO, selecting auditors if they want to get a higher quality audit.
Pengaruh Rasio Keuangan terhadap Harga Saham
Authors: Hendrik Ardins Kristiani Selfhana
Published: February 2025

This study aims to determine the financial ratios that affect stock prices. The population in this study are all companies listed in Indonesia according to the OSIRIS Database. The research sample was selected using purposive sampling technique so that a total sample of 51 food and beverage companies listed on the OSIRIS Database in 2019-2021 was obtained. The independent variables in this study are ROA, NPM, CR, QR, and EPS, while the dependent variable is stock price. The data analysis technique for hypothesis testing uses multiple linear regression analysis. The results showed that Return on Asset, Net Profit Margin, Current Ratio, and Quick Ratio have no significant effect on the company's stock price, while Earning Per Share has a significant effect on the company's stock price. This study contributes to enriching companies with information about factors that affect stock prices that investors tend to pay attention to, and as a contribution to the application of signaling theory in the development of science, especially those related to financial statement analysis
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN
Authors: Luthan Elvira , Irfan Muhammad , Bahari Asniati
Published: February 2025

The objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review
Authors: Insirat Mutahira Nur , Syahfir Hasri Ainun , Usman Asri , Mediaty Mediaty
Published: February 2025

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.
Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar
Authors: Rois Dimas Ilham Nur , Hamidah Raisa Aribatul , Hendrawan Dheny
Published: February 2025

This objective focuses on the application of good corporate governance to optimize BUMDes performance. BUMDes in the Ngargoyoso sub-district made up the study's population. Six BUMDes were collected as research samples through the use of purposive sampling. Data was obtained by observation and interviews. The research method used is qualitative research using triangulation analysis techniques. The results of this study indicate that the implementation of good corporate governance of BUMDes in Ngargoyoso District is good in the principles of responsibility, independence and firness. However, it is still not good in applying the principles of transparency and accountability. BUMDes always applies the precautionary principle in making decisions according to and not violating the rules. BUMDes management decisions are taken objectively without interference from parties with personal interests. BUMDes is open to community participation and nondiscrimination in recruitment. BUMDes still lacks in providing adequate information as a form of transparency in BUMDes management. The application of accountability is still weak in human resources owned by BUMDes, especially the treasurer. Treasurers still lack an understanding of the application of accounting according to standards because most treasurers are not accounting graduates. Optimization of BUMDes performance can be achieved through improved implementation of good corporate governance, which not only strengthens financial performance, but also BUMDes' contribution to inclusive and sustainable village development.
Governance Mechanisms and Dividend Policy: Evidence From Industrial Companies in Indonesia
Authors: Firdaus Monalisa , Hadianto Bram
Published: February 2025

Profits attract the attention of stakeholders, especially creditors, managers, and shareholders. Creditors, either banks or bondholders, must be guaranteed that the company performs well because it must pay interest or coupons. For managers, the profits are one of the internal financing sources when the company retains them. If the company pays them for shareholders, dividends will exist, and vice versa. The related decision is also called dividend policy. For shareholders, dividends become the element of their wealth. This investigation aims to prove and analyze the impact of governance mechanisms on dividend policy with the population and samples from the industrial companies listed on the Indonesian capital market between 2017 and 2022. These mechanisms cover institutional ownership, supervisory board size, and liability policy. Besides, the samples are randomly taken from the population, and the data are analyzed using the Tobit regression model estimated by the maximum likelihood technique. After checking the associated hypotheses, this study concludes that institutional ownership and supervisory board size positively affect dividend policy. Unfortunately, a negative association occurs between liability and dividend policy. Based on these facts, public investors can consider choosing the company as the dividend payer based on the high institutional ownership, more supervisory board number, and low debt level.
Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko
Authors: Dipinto Ryan Nanda Putra , Setyowati Milla Sepliana
Published: February 2025

This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy has proven effective in reducing SSB consumption by 6-8%, particularly in urban areas where consumption levels were highest. This research highlights Mexico's excise collection methods, including the efficient monthly reporting mechanism without the need for tax stamps, which simplifies compliance for producers and regulators alike. Additionally, it analyzes the challenges faced by Mexico, such as the necessity for stricter advertising regulations and the promotion of healthier food alternatives to further amplify the positive impact of the excise policy. Key lessons from Mexico show that excise policies on SSBs in Indonesia must be supported by comprehensive public health measures, including educational campaigns, and an integrated reporting system to ensure transparency and effectiveness. The results of this study are expected to serve as a valuable reference for policymakers in Indonesia in implementing effective and sustainable SSB excise policies that could help curb the rising health issues associated with excessive sugar consumption.
Pengaruh Financial Technology, Literasi Keuangan, Inklusi Keuangan, Aksesibilitas Kredit Terhadap Keberlangsungan UMKM
Authors: Asmoro Wiwiek Kusumaning , Setiawan Mohamad Arief , Setianingsih Novie Astuti , Putranti Eti
Published: February 2025

Rapid technological developments have made changes in various sectors one of them is the financial sector. Financial technology, Financial Inclusion, Financial Literacy and Credit Accessibility as One form of development in the financial sector. This study aims to determine the influence  of Financial Technology, Financial Literacy, Financial Inclusion and Credit Accessibility on the Sustainability of MSMEs in Kediri City. This research data is primary data collected through a questionnaire using a technique with a purposive sampling approach. The population of 517 MSME actors in the Culinary Sector with the calculation of the sample of the slovin formula of respondents from MSMEs in Kediri City was 84 samples. The data was obtained from a questionnaire distributed to MSME owners in the Culinary Sector registered at the Kediri City Cooperative and SME Trade Office. This study uses multiple linear regression analysis with the application of SPSS 23. The results of the study show that financial technology. Financial literacy, financial inclusion and credit accessibility have a positive and significant effect on the sustainability of MSMEs. Therefore, it can be concluded that the importance  of financial technology for MSMEs in developing their business as well as financial literacy, financial inclusion and credit accessibility will have an impact on MSME capital and business sustainability.
Analisis Pengaruh Environment, Social, General Disclosure, dan Indikator Keuangan terhadap Nilai Perusahaan
Authors: Oktaviana Sonya , Sembel Roy , Manurung Adler Haymans
Published: February 2025

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Environmental Social Governance (ESG), ROA, ROE, leverage, ukuran, dan pertumbuhan perusahaan terhadap nilai perusahaan (firm value). Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI), serta penilaian atas pengungkapan ESG pada setiap perusahaan sampel dengan menggunakan data dari situs esgi.ai. Industri perkebunan dipilih sebagai fokus penelitian berdasarkan pemahamaan bahwa ekspansi penggunaaan lahan pada industri perkebunan berpotensi bertentangan dengan penerapan keberlanjutan (sustainability) dan ESG. Penelitian ini merupakan penelitian kuantitatif, dengan populasi penelitian adalah seluruh perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2022. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh data sebanyak 24 perusahaan selama 4 tahun. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel Leverage, Firm Size dan Growth, masing-masing dari ketiga variabel ini berpengaruh secara signifikan terhadap Firm Value. Variabel Environment disclosure, Social disclosure, General disclosure, ROA, dan ROE, secara parsial tidak berpengaruh secara signifikan terhadap Nilai Perusahaan. Secara simultan, seluruh variabel independen berpengaruh terhadap variabel dependen (Firm Value). Kata kunci: pengungkapan ESG; ROA; leverage; pertumbuhan; nilai perusahaan
Transformasi Digital di Belitung: Bagaimana Mobile Banking Merubah Cara PNSD Bertransaksi
Authors: Fatmawati Fastri , Rohman Abdul
Published: February 2025

Finding out how the TAM variable affects regional civil servants' adoption of mobile banking in Belitung Regency is the aim of this study. A theoretical framework model is developed employing five variables; perceived usefulness, perceived ease of use, education level, attitude toward using, and behavioral intention. Belitung Regency's regional civil servants are the subject of this study. Structural Equation Modeling using WarpPLS 8.0 is the data analysis technique. Convenience sampling was used in this study to gather information from 139 respondents, who were Belitung Regency civil servants who utilize the Bank Sumsel Babel mobile. According to the study's findings, attitudes toward use were influenced by perceived usefulness and perceived ease of use, but not education level. Perceived ease of use and attitudes toward the Bank Sumsel Babel mobile application were the main factors influencing the behavioral intention of regional civil servants in Belitung Regency to adopt mobile banking; perceived usefulness and education level had no effect. The study's findings have consequences for banks, particularly Bank Sumsel Babel who should keep enhancing their mobile banking offerings to attract more users of mobile banking.
Математическая модель определения углового коэффициента облученности для расчета плотности теплового потока, приходящего от излучателя плоской формы
Authors: Пастухов Сергей Михайлович , Платонов Александр Сергеевич , Тетерюков Алексей Васильевич , Дробыш Антон Сергеевич
Published: February 2025

Цель. Разработать универсальную математическую модель оценки углового коэффициента облученности, учитывающую пространственное расположение излучающей и принимающей поверхностей, когда первая из них представлена произвольным многоугольником.
Методы. Разработка модели основывалась на существующих теоретических подходах в области радиационного теплообмена, геометрии возможного взаимного расположения поверхностей и результатах натурных экспериментов. Также использовались численные методы для проверки адекватности аналитических выражений.
Результаты. Получены универсальные аналитические выражения для определения углового коэффициента облученности для излучающей поверхности произвольной многоугольной формы, расположенной под произвольным углом к принимающей поверхности. Разработанные выражения учитывают индивидуальные геометрические особенности объектов и взаимное расположение излучающей и принимающей поверхностей, обеспечивая повышение точности расчетов теплового воздействия на соседние здания и сооружения.
Область применения исследований. Определение величины противопожарных разрывов между зданиями с двускатными кровлями, выполненными из горючих материалов, с учетом их пространственного расположения и геометрических особенностей конструкций. Модель может использоваться при проектировании и оценке пожарной безопасности зданий и сооружений в условиях плотной городской и сельской застройки.
Изменение микроструктуры металлических элементов многожильных кабельных изделий при воздействии пламени
Authors: Аушев Игорь Юрьевич , Фомихина Ирина Викторовна , Веренич Евгений Владимирович , Рыжов Максим Эрнестович
Published: February 2025

Цель. Определить микротвердость и изменение микроструктуры металлических элементов многожильных кабельных изделий с алюминиевыми и медными жилами при воздействии пламени.
Методы. Металлография, дюрометрия, а также общенаучные методы исследования: анализ, синтез, сравнение и обобщение.
Результаты. Определены микроструктура, размеры и микротвердость зерен медных и алюминиевых металлических элементов кабельных изделий после воздействия пламени.
Область применения исследований. Результаты исследований могут быть использованы при подготовке специалистов в сфере предупреждения и ликвидации чрезвычайных ситуаций, а также в ходе проведения пожарно-технических экспертиз при расследовании причин пожаров.
Produção não comercial de abelhas rainhas de Apis melífera africanizada por pequenos produtores em Nova Petrópolis no Rio Grande do Sul
Authors: Mello Aline de Fátima Santos de , Orsi Ricardo de Oliveira
Published: February 2025

As abelhas desempenham papel essencial na polinização de culturas de interesse comercial e, consequentemente, na manutenção dos ecossistemas, além de serem vitais para a atividade da apicultura. Para o sucesso da atividade, a substituição anual de abelhas rainhas é recomendada para manter o desenvolvimento populacional da colônia e, desta forma, a produtividade. Desta forma, foram selecionados apicultores que demonstraram interesse em participar da pesquisa. O objetivo da presente investigação é estudar a produção de realeiras por pequenos apicultores de forma não comercial em comparação aos percentuais de produtividade relatados pela comunidade científica, para verificar a viabilidade dessa estratégia. Para isto, foram selecionados apicultores que demonstraram interesse em participar da pesquisa. Em seguida, com base na produtividade individual, foram selecionadas colmeias para serem utilizadas como doadoras de larvas, as quais foram transferidas para realeiras artificiais (confeccionadas manualmente com cera de abelha) contendo uma gota de geleia real de único lote. Em seguida, estas realeiras artificiais foram transferidas para colmeias contendo colônias orfanizadas em diferentes períodos para a verificação da produção de rainhas. Após, quando as realeiras forma operculadas, determinou-se o número de realeiras aceitas e nascimento de princesas. Os dados foram analisados por análise descritiva. A pesquisa revelou que o método de produção de rainhas pode ser uma estratégia viável para pequenos apicultores, permitindo o melhoramento genético e a diversificação da produção. Contudo, mais pesquisas são necessárias para otimizar o processo e aumentar a eficiência.
A espiritualidade e a religiosidade como mecanismo de auxílio no prognóstico de pacientes oncológicos: Revisão de literatura
Authors: Souza Danilo Borges de , Coelho Eduardo Chaves Ferreira , Borges Pedro Gabriel de Lima Carneiro , Santos Gabriel Cerqueira , Freire Ricardo Silva , Rocha Taís Garcia , Lemos Carolina Teles
Published: February 2025

Com o aumento da expectativa de vida, cresce o número de pessoas com doenças relacionadas ao envelhecimento, sendo o câncer uma das principais causas de morte no mundo. O diagnóstico de câncer provoca sofrimento emocional e impacta a qualidade de vida, alterando o corpo, a aparência e os hábitos do paciente. O tratamento oncológico exige cuidados holísticos que incluem prevenção, diagnóstico, tratamento, reabilitação e cuidados paliativos. Além das terapias convencionais, alternativas não convencionais, como a religiosidade e espiritualidade, têm sido reconhecidas como auxiliares, principalmente em pacientes em cuidados paliativos. A espiritualidade envolve uma conexão com algo maior e um propósito de vida, enquanto a religiosidade refere-se à prática religiosa. O objetivo do presente estudo é apresentar uma revisão da literatura a qual investiga os impactos da espiritualidade e religiosidade em pacientes oncológicos. A pesquisa utilizou a estratégia PICO e foi realizada nas bases de dados PubMed, BVS, Embase, Web of Science e Cochrane. Após a seleção dos artigos, foram analisados 15 estudos, que mostraram que a religiosidade e espiritualidade têm impacto positivo na qualidade de vida, aumentando o bem-estar físico e mental, a autoestima e ajudando na aceitação da doença. No entanto, alguns pacientes negam a espiritualidade, o que pode piorar a saúde emocional e aumentar a preocupação com a doença. Integrar essas dimensões no cuidado ao paciente é fundamental para promover uma abordagem holística que favoreça o bem-estar durante o tratamento.
Stapled side-to-side jejunocecostomy as surgical treatment for ileocecal intussusception in a 6 years old criollo mare
Authors: Townsend Júlia Girardi , Oliveira Rafaela Amestoy de , Tondin Manuela , Andrade Júlia Abas
Published: February 2025

Colic is a common and dangerous condition that causes abdominal discomfort in horses. Its resolution can be clinical or surgical, caused by a range of possible abnormalities. One such alteration is intussusception, where one segment of the intestine (the intussusceptum) is enveloped by an adjacent aboral segment (the intussuscipiens). The progression of this condition leads to ischemia and necrosis of the involved intestinal loops, underscoring the importance of early diagnosis and intervention. When the ileum is involved and complete resection is necessary, jejunocecostomy is the recommended surgical technique, leaving a remnant ileal stump and creating a new ileocecal valve. This work aims to report the case of a 6-year-old Crioulo mare, which was presumptively diagnosed with acute intussusception through clinical and ultrasonographic findings (bull’s eye formation), confirming the suspicion during exploratory celiotomy that was promptly performed. The anastomosis of the cecum to the resected end of the jejunum was accomplished using gastrointestinal staplers. The surgery was successful and the patient was discharged from the hospital without complications 7 days post-procedure, subsequently returning to its activities satisfactorily. This report emphasizes the impact of the time between presentation and resolution on the prognosis of patients with colic, due to the progressive local and systemic damages caused by this syndrome.
Thinking with the Childadult: Children’s Literature and the Anthropocene
Authors: Vanhove Jonas
Published: February 2025

The Anthropocene, the notion of a new geological era marked by the impact of Western societies on the earth, challenges certain limitations of the human imagination, such as the ability to think beyond the human scale or the ability to appreciate non-human intelligence. Both children’s literature and the study of children’s literature need to address these challenges. This article suggests that it is the formal and stylistic strategies of children’s literature that are best suited to bridge the gap between Anthropocene and the ecological imagination. In order to consider the transformational potential of these strategies, this article proposes the rhetorical figure of the childadult, whose temporal multiplicity captures both the child-as-child reader and the future child-as-adult.
Neurolaw: A Concept in Development and Enforcement of Criminal Law in Indonesia
Authors: Fernando Zico Junius , Agusalim Agusalim , Utami Ria Anggraeni , Albariansyah Hamonangan , Sacipto Rian
Published: February 2025

Neurolaw is an interdisciplinary field that combines law and neuroscience to enhance the understanding of human behavior, decision-making, and their legal implications. This approach is gaining global attention and has potential for application in Indonesiaâ€™s criminal law system. Neurolaw sheds light on how factors related to the brain and nervous system like impulsivity, mental health issues, and environmental influences can affect criminal behavior and personal accountability. This research, using normative legal method, finds that neurolaw could be valuable in Indonesiaâ€™s justice system for evaluating testimony, truth, and fairness. Techniques like brain scans and neuropsychological tests offer scientific support for statements made by defendants and witnesses, helping to ensure legal decisions are more objective and just. While neurolaw offers potential advancements for criminal law, it faces challenges in Indonesia. Neuroscience is a complex field that requires specialized knowledge, yet Indonesia currently has few experts in this area. Additionally, the required infrastructure such as brain scanning technology, advanced laboratories, and research funding is limited.