bluuebunny/crossref_metadata_2025 huggingface dataset:
Menakar Akar Penentu Pembelian Jasa Wisata
Authors: Santoso Aprih
Published: November 2021

This study aims to examine how the effect of service quality on the purchase of tourism services with price perceptions as a moderating variable in the tourist attraction at Goa Kreo Semarang. The population in this study is the visitor society who makes purchases of tourist services at the tourist attraction of Goa Kreo Semarang, where the number is unknown. The sampling method was accident sampling and the sample was 100 people. The results of this study indicate that the variable service quality has a positive and significant effect on the purchase of tourism services at Goa Kreo Semarang. The price perception variable is positively and significantly able to strengthen the relationship between service quality and the purchase of tourist services at Goa Kreo Semarang.
The Impact of COVID-19 on Souvenir Industry in Marine Tourism Areas in Indonesia
Authors: Arumsari Indah Pambudi , Yosintha Rolisda
Published: November 2021

Covid-19 is a lethal virus that is being faced by the world. Many sectors are affected by the virus, including the marine tourism industry and all people who work in this industry. This study aimed to investigate the impact of Covid-19 on souvenir traders in the marine tourism area in Indonesia. The researchers used a qualitative method to collect the data and descriptive analysis to analyze the data. The findings show that Covid-19 has detrimentally affected souvenir traders in marine tourism areas in Indonesia as they lost nearly 100% of their income from tourist visits. To overcome this income deficit, most of them choose to switch professions to become farmers, fishermen, seaweed farmers, and antiseptic gel makers
Pemanfaatan Sistem Informasi Geografi dalam Menerapkan Pariwisata Cerdas di Kawasan Gunung Nona
Authors: Jasman Jasman , Ridwan Masri , Guntara Fuad
Published: November 2021

This study is to uncover the spatial potential that includes landscaping and areas in the Mount Nona Tourism Spasial, Enrekang Regency, South Sulawesi, Indonesia. Data collection methods by field survey, literature review and documentation. Data were analyzed qualitatively and quantitatively, processed using Arcgis 10.5. The results showed that the Mount Nona Tourism Area has fulfilled aspects of 4A tourism products, namely Attractiveness, Amenity, Accommodation and Comfort. While the potential for landscaping is located in the area of ​​5,219 ha which is administratively located in the Tanete, Mindante, Batu Noni, Bambapuang and Rosoan villages. The topography starts with a minimum height of 140 masl and a maximum of 1,540 masl. Villa Bambapuang, Dante Pine, Buttu Macca, Mandu Site, Goa Japan and Outbond Bambapuang. The movement of tourists throughout 2018-2019 are in all tourist attractions in the Mount Nona Region, with the highest hotspots. This study discusses the Regional Government for the Gunung Nona Tourism District District in the Provincial and National Tourism Development Strategic Plan.
Evaluating Search Methods for Identifying Candidates for Novel Biologically Inspired Sunscreens
Authors: Shen Yu Hong , Hesselberg Thomas
Published: November 2021

As the Earth's ozone layer, which blocks harmful UV radiation from reaching Earth's surface, becomes thinner, sunscreens have become one the most used and most important cosmetic products in recent decades. However, UV filters (both organic and inorganic) in the current synthetic sunscreen are found to affect the marine ecosystem negatively. They pollute the marine environment and cause damage to organisms’ reproductive and digestive systems (from microorganisms to mammals). Here, we use biologically inspired design with a problem and sustainability-driven approach to identify a possible plant or animal-inspired ingredients that could be extracted and used to obtain high protection from the sun while minimizing toxicity to human skin and pollution of the marine environment. We used Google, Google Scholar, and AskNature to identify solutions and evaluate their effectiveness. While the three search methods did not differ statistically in the number of initial solutions found, Google was perhaps surprisingly the one that generated the most hits. However, in terms of the most promising solutions, AskNature generated the most. We identified nine solutions with a particularly high potential based on their UV absorption and potential for mass production for further development: raspberry seed oil, nanoparticles of ivy rootlets, cuticular wax of dwarf mountain pine,  lichen extract, MAAs from cyanobacteria, MAAs from dinoflagellates, red sweat of hippopotamus, mucus from mushroom coral, and gadusol compound from marine organisms of which we found that nanoparticles of ivy rootlets, lichen extracts, and gadusol to be especially promising.
The State of Jefferson Secession Movement “Keepin’ it Rural”
Authors: Pullara Henry , Large Maura
Published: November 2021

The current “State of Jefferson” movement is comprised of residents of a large rural region encompassing much of Northern California and Southern Oregon, where many inhabitants claim the right to statehood. Since its origins in 1941, the State of Jefferson remains an obscure movement for most scholars and is simply labeled a regionalist movement. While Jefferson possesses every factor of a secession movement, including economic and socio-political variables, the complexity of its ideology and identity has not been studied. This study aimed to answer the question, “How do those who claim to represent the State of Jefferson secession movement describe Jeffersonian identity and characterize the ideology of the movement? Under the guidance of framing theory, which states that “media, as well as individuals, frame issues according to their own views and values” (M’Bareck 9), a content analysis of ten Facebook accounts was used to provide unfiltered and authentic rhetoric espoused by the movement. Results indicated that the movement is driven by agrarianism, possesses conservative, yet libertarian values, and embraces an ideology of Jeffersonianism reflected in the name of the state. While remaining closely tied to their ideology, Jeffersonian self-identification is also rooted in the rural nature of the region in which they reside.
PRÁTICAS INTEGRATIVAS E COMPLEMENTARES NO ÂMBITO DO SUS: UTILIZAÇÃO, LIMITES E POTENCIALIDADES
Authors: Cezário Ferreira da Silva Lino Juliana , Galvão Gíssia Gomes
Published: November 2021

Refletir nas Práticas Integrativas e Complementares de Saúde (PICS) somada àquelas já oferecidas é fundamental para ampliar as formas de cuidado e tratamento, já que são mecanismos naturais de prevenção e de recuperação da saúde. Objetivo geral: analisar as pesquisas brasileiras em PICS na Atenção Primária em Saúde (APS) descritas na literatura científica, no período de 2006 a 2014; objetivos específicos: conhecer como as PICS têm sido utilizadas no cuidado à saúde dos usuários da APS; problematizar os limites e potencialidades das PICS no Sistema Único de Saúde (SUS), a partir da literatura científica estudada. Foi um estudo descritivo de revisão integrativa da literatura de natureza qualitativa. A coleta de dados foi realizada na Biblioteca Virtual de Saúde e foram selecionados 08 artigos para análise. Como fator limitante ao uso da PICS, foram destacados: o reduzido número de recursos humanos capacitados; insuficiente financiamento; poucos espaços institucionais para seu desenvolvimento nos serviços. Em se tratando de potencialidades no uso das PICS: os profissionais sinalizaram que as práticas podem proporcionar o processo de cura tanto quanto a medicação, sendo complementares e não dissociadas entre si. Em suma, espera-se que cada vez mais a PNPIC possa ser incorporada e implementada no SUS, na perspectiva da prevenção de agravos e da promoção e recuperação da saúde, com ênfase na atenção básica, voltada para o cuidado continuado, humanizado e integral em saúde, contribuindo assim para o aumento da resolubilidade do SUS e ampliação do acesso à PICS, garantindo qualidade, eficácia, eficiência e segurança no uso.
INCIDÊNCIA DE INFECÇÕES DE SÍTIO CIRÚRGICO EM CIRURGIAS LIMPAS EM CLÍNICAS CIRÚRGICAS DE UM HOSPITAL ONCOLÓGICO DA REGIÃO NORTE
Authors: Soares Rute Caroline Ramos , Soares Felipe da Costa , Ferreira Luiz Felipe Batista , Oliveira Josiane Macedo de , Almeida Priscila do Nascimento Cordeiro , Lima Karla Valéria Batista , Moura Darwin Ciro Nascimento de , Silva Junior Ademir Ferreira da
Published: November 2021

A Infecção de Sítio Cirúrgico (ISC) é caracterizada como uma complicação pós-cirúrgica que ocorre no local da incisão, decorrente de aspectos clínicos do paciente e/ou do manejo incorreto das técnicas que garantem a segurança dos procedimentos, elevando a probabilidade de intercorrências em cirurgias classificadas como limpas. Este trabalho teve como objetivo determinar a incidência de infecção de sítio cirúrgico em cirurgias de mastologia, cardíaca e torácica de um hospital oncológico da Região Norte, destacando as condições predisponentes e os agentes etiológicos envolvidos no surgimento das infecções. Trata-se de uma pesquisa exploratória com abordagem quantitativa, retrospectiva, realizada com 2.811 pacientes, no período de 2013-2020. O estudo constatou que 17 (0,6%) pacientes apresentaram infecções, sendo 13 (76,47%) do sexo feminino e 4 (23,52%) do sexo masculino. Escherichia coli e Staphylococcus Coagulase Negativo (17,65%) foram os agentes etiológicos mais notificados nas ISC. A ferida operatória foi o principal fator de risco para a ISC (33,33%). Portanto, o artigo procura prover conhecimento atualizado sobre os fatores de risco relacionados à ISC para ajudar nas intervenções de controle nos hospitais.

Palavras-chave: Infecção Hospitalar. Epidemiologia. Cirurgias.
Classification of Existing Health Model of India at the End of the Twelfth Plan using Enhanced Decision Tree Algorithm
Authors: Kumar Ashok , Srivastav Arun Lal , Dutt Ishwar , Bajaj Karan
Published: November 2021

The high rate of urbanisation has increased the need for state-of-art health models that can meet the growing needs of society during any pandemic. Information-theoretic algorithms based on decision tree can mine the data to establish standards for the final decision by classifying the related data. Classification is an effective tool to analyse the existing health system in India’s states and union territories. For this purpose, the data is categorised and then treated with the enhanced Shannon Entropy-based C4.5 decision tree algorithm to set some rules. These rules are capable of finding the major gaps in the health care systems after the analysis. Supposedly, these gaps are taken care of properly in the affected regions. In that case, the health care models will accomplish the endeavouring Sustainable Development Goals.
An Era of Recommendation Technologies in IoT: Categorisation by techniques, Challenges and Future Scope
Authors: Ahlawat Partibha , Rana Chhavi
Published: November 2021

The evolution of the Internet of Things (IoT) accelerates the augmentation of data present on the Internet and possibilities for connections to the more dynamic and heterogeneous devices to the Internet. Recommendation technologies have proven their capabilities of digging the personalised information by proactive filtering in many application domains and can also be a backbone platform in IoT for identifying personalised things, services and relevant artefacts by prevailing over information overload problems. This paper is a comprehensive literature review that categorises IoT recommender systems by exploring the literature’s different IoT based recommendation techniques. We conclude the paper by discussing the challenges and future scope for IoT based recommendations techniques to advancing and widening the frontiers of this research area.
Development of Micro-Spatial Electricity Load Forecasting Methodology Using Multivariate Analysis for Dynamic Area in Tangerang, Indonesia
Authors: Senen Adri , Widyastuti Christine , Handayani Oktaria , Putera Perdana
Published: November 2021

Dynamic population and land use significantly affect future energy demand. This paper proposes a suitable method to forecast load growth in a dynamic area in Tangerang, Indonesia. This research developed micro-spatial load forecasting, which can show load centres in microgrids, estimate the capacity and locate the distribution station precisely. Homogenous grouping implemented the method into clusters consisted of microgrids. It involves multivariate variables containing 12 electric and non-electric variables. Multivariate analysis is conducted by carrying out Principal Component Analysis (PCA) and Factor Analysis. The forecasting results can predict load growth, time, and location, which can later be implemented as the basis of a master electricity distribution plan because it provides an accurate long-term forecast.
Empirical Model of Ground-Borne Vibration Induced by Commuter Railway Traffic
Authors: Mohd Lazi Mohd Khairul Afzan , Adnan Muhammad Akram , Sulaiman Norliana
Published: November 2021

Train-induced ground-borne vibration has a negative effect on residential areas near railway tracks. Residents who are regularly exposed to ground-borne vibration can experience sleep disturbances and more serious health problems in the long run. In addition, it concerns the mental health of those who live nearby. Residents’ productivity and quality of life can be harmed as a result of direct exposure to train-induced ground-borne vibration. The relevant authorities must record a few precise measurements using technically sophisticated instruments and equipment to research further the impact of ground-borne vibrations induced by train traffic. However, the equipment is usually costly, and it has become one of the main stumbling blocks to achieving the desired results. This paper aimed to propose an alternative to the authority’s current guidelines and standards for vibration limits and environmental control. This research established a regression prediction model to forecast the peak particle velocity of commuter train ground-borne vibration. The established model considered a few parameters obtained from site surveys with limited or no tools at all. The data collected was measured along the ground rail tracks involving human-operated trains. Residents living in landed residential areas near railway tracks were selected as the recipients. Finally, the peak particle velocity models were established, validated, and a sensitivity analysis was carried out.
Failure Rate Estimation for Transformer Population based on Health Index through Markov Model Approach
Authors: Shariffuddin Nor Shafiqin , Azis Norhafiz , Mohd Selva Amran , Yahaya Muhammad Sharil , Jasni Jasronita , Ab Kadir Mohd Zainal Abidin , Talib Mohd Aizam
Published: November 2021

This work examines the failure rate of the transformer population through the application of the Markov Model (MM) and Health Index (HI). Overall, the condition parameters data extracted from 3,192 oil samples were analysed in this study. The samples were from 370 transformers with the age range between 1 and 25 years. First, both HIs and failure rates of transformers were determined based on the condition parameters data of the oil samples known as Oil Quality Analysis (OQA), Dissolved Gas Analysis (DGA), Furanic Compounds Analysis (FCA) and age. A two-parameter exponential function model was applied to represent the relationship between the HI and failure rate. Once the failure rate state was obtained, the non-linear optimisation was used to determine the transition probability for each age band. Next, the future failure rate of the transformer population was computed through the MM prediction model. The goodness-of-fit test and Mean Absolute Percentage Error (MAPE) were utilised to determine the performance of the predicted failure rate. The current study reveals that the future state of the transformer population and failure rate could be predicted through MM based on updated transition probabilities. It is observed that the MAPE between predicted and computed failure rates is 7.3%.
Factors influencing household energy choices in the Kumasi Metropolitan area of Ghana
Authors: Adjei-Danso Emmanuel , Tenkorang Emmanuel Yamoah , Osei-Kufuor Patrick
Published: November 2021

Reforms in the energy sector are expected to bring about essential efciency gains, which could result in energy diversifcation and welfare improvements among households. However, there are other unintended social and environmental consequences associated with the process. One signifcant social concern is the likely impact on how low-income families access new energy. The study used a cross-sectional design to undertake a comparative analysis of domestic energy choices. Data was collected from 405 households’ decision makers. An interview schedule and a guide were used for the data collection. The results showed that modern fuels are by far the most predominant source of energy for high and medium class residential households in Kumasi. However, residents in low-class areas preferred to use biomass fuel as their primary energy choice. Contextual variations revealed that general factors such as afordability and accessibility of energy source were exogenous determinants of energy choice. The fndings of the study also lend support to the energy ladder hypothesis that household income is a signifcant determinant of household energy choice. Further, social and demographic factors are critical determinants of cooking fuel type in residential zones. The study recommends the promotion of modern fuels through developing dependable energy distribution systems, and public education campaigns by the Energy Commission of Ghana.
Aspectos controvertidos no uso da prova digital no ordenamento jurídico Brasileiro
Authors: Hanthorne Bruna de Oliveira Cordeiro , Berberi Marco Antonio Lima
Published: November 2021

A prova digital é o objeto em análise da pesquisa. O objetivo do trabalho de investigação é levantar os principais aspectos contraditórios concernentes a utilização da prova digital em relação a prova e meios probatórios tradicionais. Desenvolve em três principais etapas: (i) primeira trata analisar o objeto mediante metodologia teórico dogmática com realização de levantamento sistemático qualitativo de doutrina na perspectiva dedutiva para delimitação conceitual, caracterização probatória e natureza de prova e prova digital; (ii) segunda etapa recebe característica empíricas na observância da regra e da efetiva prática judicial, o ensaio compara a normalização da lei com a realização prática percebendo discrepâncias entre regra válida e jurisprudência efetivada, o experimento possibilita perceber como ocorre a admissibilidade da prova digital, recebe os atributos de autenticidade, integridade e confiabilidade;  (iii) terceira etapa une as duas anteriores habilitando elencar aspectos controvertidos da prova digital, neste estudo delimitando-se na área do direito processual civil. Conclui demonstrando alguns casos que indicam a existência de fragilidades teóricas, necessidade de aprimoramento das normas e a utilização prática que indica descompasso entre a validade e a efetividade da norma quando trata da utilização das provas no âmbito do direito digital.
Judicialização da Violência de Gênero em Debate: perspectivas etnográficas
Authors: Rifiotis Theophilos , Cardozo Fernanda
Published: November 2021

Composto por nove capítulos de caráter etnográfico, o livro reúne os principais resultados da pesquisa de camporealizada no âmbito do projeto Estudos da judicialização da “violên-cia de gênero” e difusão de práticas alternativas numa perspectiva comparada entre Brasil e Argentina, o qual contou com apoio do CNPq.Cada capítulo trata de uma localidade em que o projeto foi desenvolvido e/ou de um serviço ou rede de serviços implicados na investigação empírica. Entre serviços de caráter sociojudiciário, redes de atendimento e a-tenção, iniciativas extrajudiciais, articulações políticas e eleitorais e a formação de agentes com vistas a diferentes métodos de resolução de conflitos, nossa rede de pesquisadoras e pesquisadores descreve as distintas práticas que conformam as políticas públicas envolvidas nos dispositivos da judicialização da violência de gênero.
Entre “negociar com os homens” e “empoderar as mulheres”: elaborações e práticas alternativas de justiça no campo da violência de gênero em Natal/RN
Authors: Porto Rozeli , Victor Leite Lopes Paulo , Vicente Lyane
Published: November 2021

Rozeli Porto, Paulo Victor Leite Lopes e Lyane Emanuelle Vicente apresentam a pesquisa conduzida na cidade de Natal. Com base em entrevistas junto a diferentes agentes sociojudiciários e na observação de audiências, os autores dedicam sua análise especialmente a dois dos elementos que caracterizam a judicialização da violência de gênero na localidade: a chamada suspensão condicional do processo e os grupos reflexivos para homens autores de violência. Os grupos reflexivos são descritos pelas/os interlocutoras/es como uma medida eficaz no enfrentamento da violência de gênero e cujos impactos significativos seriam evidenciados pela não reincidência entre os participantes. Percebidos como uma forma de envolver os homens na resolução dos conflitos e de promover sua responsabilização pelos atos de violência, os grupos desempenhariam também uma dimensão pedagógica da Lei Maria da Penha, possibilitando a abordagem do fenômeno a partir de suas dimensões socioculturais. O encaminhamento para essas atividades se dá, por sua vez, pela “suspensão condicional do processo”, um recurso da Lei 9.099/95 acionado por esses atores para viabilizar uma espécie de saída restaurativa, com a adesão dos homens acusados aos grupos reflexivos, a participação das mulheres na construção de soluções e a reparação dos danos causados.
Entre ambiguidades, proteção e penalização: a Polícia Civil de Santa Catarina e alternativas à judicialização da violência de gênero contra mulheres
Authors: Beiras Adriano , Beck Garbero Bibiana
Published: November 2021

Adriano Beiras e Bibiana Beck Garbero abordam as ações da Polícia Civil de Santa Catarina no campo da violência de gênero que se situam para além das medidas punitivas e da investigação criminal. Orientada pelo paradigma da segurança cidadã, a instituição tem implementado projetos que levam em conta as complexidades em torno dos conflitos em relação amorosas e familiares, as quais, por sua vez, não podem ser resumidas a inquéritos policiais. Entre um atendimento e outro diante de situações de violência, as/os agentes se deparam com demandas por serviços de saúde, de assistência social, de orientação jurídica ou de acolhimento psicossocial, por exemplo. As iniciativas da Polícia Civil operam, nesse sentido, oferecendo palestras junto a escolas, orientação e apoio às mulheres na tomada de decisões quanto aos procedimentos, grupos reflexivos aos homens autores de violência, dentre outras atividades. Entretanto, observam os autores que o apelo público e o incentivo institucional à investigação, à penalização e à judicialização como soluções ainda impõem desafios a profissionais que buscam ações de caráter preventivo e/ou educativo.
Escenarios y contextos. Contenido y forma de lajudicialización de laviolencia de género en Argentina. Narrando laviolencia de género. Superposiciones y traslapamientos de sentidos entre viejas y nuevasconceptualizaciones sobre laviolenciaenel campo de lajusticia
Authors: Brunatti Olga , Castelnuovo Biraben Natalia
Published: November 2021

Levando em conta a abertura democrática na Argentina e a democratização dos instrumentos penais e do acesso à justiça, Olga Brunatti e Natalia Castelnuovo Biraben percorrem normativas jurídicas, em níveis nacional e regional, com o objetivo de identificar a maneira como a violência de gênero é, em suas palavras, “narrada” no campo legislativo. As narrativas que sustentam os dispositivos legais em torno da violência de gênero também permeiam e orientam as ferramentas através das quais operadores da justiça apreendem e colocam em prática esses dispositivos. À criação de diferentes dispositivos normativos corresponde não apenas a formulação de diferentes maneiras de gerenciar a violência de gênero no campo da justiça, como ainda diferentes enfoques conceituais do fenômeno – de violência familiar, que circunscrevia a violência de gênero ao espaço doméstico e às relações de parentesco, o ordenamento jurídico passou à categoria violência contra as mulheres, por exemplo. No entanto, ao longo do texto, Brunatti e Castelnuovo Biraben demonstram que a emergência de novas normativas não assegura que o conjunto de preceitos que sustenta as anteriores seja totalmente substituído, fazendo com que concepções distintas se sobreponham e deem margem a controvérsias e a ambiguidades.
Asian Blepharoplasty: A Review of the Ethnocultural Motivations and Ethical Implications
Authors: Lim Hong Kai
Published: November 2021

Asian blepharoplasty is a well-established and popular surgical procedure among individuals of East Asian descent, primarily concerned with creating a well-defined upper eyelid crease. The academic literature on this procedure has been mainly dedicated to surgical techniques and anatomical considerations. However, the popularity of this procedure that purports to modify race-typical features among Asians has generated debates on its wider social implications. This review discusses the anatomy of the Asian upper eyelid as well as ethnocultural and ethical implications of the Asian blepharoplasty.
Gambaran Diagnosis Keperawatan Di IGD RSJ Grhasia Yogyakarta
Authors: Pramono Hadi , Sadarwati Sadarwati , Rohmadi Hajar
Published: November 2021

Diagnosis keperawatan menyediakan dasar untuk pemilihan intervensi keperawatan bagi perawat dengan hasil yang bisa dipertangungjawabkan. Tujuan penelitian ini adalah untuk mengetahui gambaran diagnosis keperawatan di Instalasi Gawat Darurat Rumah Sakit Jiwa Grhasia Yogyakarta.Penelitian ini merupakan penelitian kuantitatif dengan metode analitik deskriptif. Populasi dalam penelitian ini adalah pasien IGD RSJ Grhasia Yogyakarta pada tahun 2019 yang berjumlah 2.200. Teknik sampling menggunakan total sampling, artinya semua populasi dijadikan sampel dalam penelitian sehingga jumlah sampel adalah 2.200 orang. Data diagnosis keperawatan diperoleh secara sekunder dari sistem informasi asuhan keperawatan RSJ Grhasia Yogyakarta. Analisa data dilakukan secara univariat yang menghasilkan distribusi frekuensi dan presentase setiap diagnosis keperawatan. Hasil Penelitian menunjukkan diagnosis keperawatan yang paling banyak terjadi adalah adalah perilaku kekerasan (41,50%), pada urutan kedua dan seterusnya adalah halusinasi (38,64%), defisit perawatan diri (29,82%), dan waham (11,73%). Peneliti menganggap perlu dilakukan penelitian lain yang lebih detail tentang diagnosa keperawatan di IGD RSJ grhasia seperti hasil pemeriksaan status mental ataupun tanda gejala yang dialami pasien yang digambarkan berdasarkan diagnosa keperawatan.

Kata kunci: Diagnosis keperawatan; kegawatdaruratan psikiatri
KOMPARASI AKURASI MODEL M-SCORE DAN Z-SCORE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING
Authors: Edi Purnomo Djauhar , Islamiyati Dian
Published: November 2021

Penelitian ini bertujuan untuk membuktikan secara empiris akurasi dua model Fraudulent Financial Reporting antara analisis M-Score dan Z-Score pada perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2019.  Jenis penelitian ini ialah penelitian kuantitatif dan data yang digunakan ialah data sekunder. Populasi penelitian ini ialah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2019. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 53 perusahaan dengan tahun pengamatan 2 tahun. Jumlah data uang diteliti 106 laporan perusahaan. Hasil dari penelitian ini, berdasarkan perhitungan menggunakan M-Score terdapat 67 perusahaan tergolong manipulator. Sedangkan berdasarkan perhitungan menggunakan Z-Score terdapat 49 perusahaan tergolong fraud/kebangkrutan. Hasil perhitungan tingkat akurasi dan tipe error model M-Score dan Z-Sore yang telah dilakukan menunjukkan bahwa tingkat akurasi model m-score sebesar 37% dengan tipe error sebesar 60% sedangkan tingkat akurasi model z-score sebesar   64%  dengan tipe error  40%.  Namun menurut hasil uji beda Z antara kedua model, angka tersebut tidak menjelaskan tingkat akurasi Z-Score lebih tinggi dari M-Scrore karena tidak terdapat perbedaan M-Score dan Z-Score pada pengujian fraudulent financial reporting.

Kata Kunci: Fraudulent Financial Reporting, Benish M-Score, Altman Z-Score
PENGARUH KETEGASAN SANKSI, PENGETAHUAN, TAX AMNESTY, KUALITAS PELAYANAN FISKUS, KESADARAN, PENERAPAN E-SPT, TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Authors: Yusuf Muhamad , Fitriyani Suci , Yohani Yohani
Published: November 2021

This study aims to examine the effect of several independent variables such as the firmness of tax sanctions, tax knowledge, tax amnesty, the quality of tax authorities, taxpayer awareness, the application of e-spt to the dependent variable, namely the compliance of individual taxpayers in the KPP Pratama Batang. The sample used in this study were 100 respondents with calculated using the Slovin formula. The method of determining the sample used in this study is the accidental sampling method (accidental sampling by taking cases or respondents who happen to be available or available somewhere in the context of the study), while the data processing method used is multiple linear regression analysis using the program SPSS 16.0.

The results of this study indicate that 1) The firmness of tax sanctions does not significantly influence the compliance of individual taxpayers with a significance value of 0.840 > 0.05. 2) Tax knowledge has no significant effect on individual taxpayer compliance with a significance value of 0.746 > 0.05. 3) Tax Amnesty has a significant effect on the compliance of individual taxpayers with a significance value of 0.018 < 0.05. 4) The quality of fiscal services significantly influences the compliance of individual taxpayers with a significance value of 0.048 < 0.05. 5) Awareness of taxpayers has a significant effect on compliance of individual taxpayers with a significance value of 0.041 < 0.05. 6) The application of E-SPT does not significantly influence the compliance of individual taxpayers with a significance value of 0.882 > 0.05.

Keywords: firmness of tax sanctions, tax knowledge, Tax Amnesty, quality of tax authorities, awareness of taxpayers, application of E-SPT, compliance of taxpayers.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH SE-PROVINSI JAWA TENGAH SEBELUM DAN SAAT PANDEMI COVID19
Authors: Hidayah Rini , Imtikhanah Sobrotul , Ahsanul Habibi Kurnia
Published: November 2021

Penelitian ini bertujuan untuk menganalis perbedaan rasio kemandirian keuangan, fleksibilitas keuangan, solvabilitas operasional, solvabilitas jangka pendek, solvabilitas jangka panjang, dan solvabilitas layanan pemerintah daerah se-Provinsi Jawa Tengah Sebelum dan Saat Pandemi Covid19. Dalam penelitian ini, terdapat 35 Pemerintah Kabupaten dan Kota di Provinsi Jawa Tengah yang menjadi sampel penelitian dengan menggunakan teknik pengambilan sampel sensus atau sampel jenuh. Alat analisis yang digunakan dalam penelitian ini adalah Uji Beda. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan rata-rata rasio kemandirian keuangan dan solvabilitas operasional Pemerintah Daerah Kabupaten dan Kota di Provinsi Jawa Tengah sebelum dan saat pandemi Covid19. Sedangkan untuk rasio fleksibilitas keuangan, solvabilitas jangka pendek, solvabilitas jangka panjang dan solvabilitas layanan tidak terdapat perbedaan rata-rata sebelum dan saat pandemi Covid19.

 

Kata Kunci: Kemandirian Keuangan, Fleksibilitas Keuangan, Solvabilitas Operasional, Solvabilitas Jangka Pendek, Solvabilitas Jangka Panjang, Solvabilitas Layanan, Kinerja Keuangan Daerah, Pandemi COVID19, Jawa Tengah.
Bart Talks Back: The Politics and Poetics of Participatory Culture
Authors: Fink Moritz
Published: November 2021

This chapter traces the concept of participatory media culture as it has
emerged from the field of cultural studies and evolved through the work
of John Fiske and Henry Jenkins. Building on Fiske’s thinking, Jenkins’s
scholarship on media fandom has fundamentally revised cultural studies’
traditional neo-Marxist perspective of (sub-)cultural resistance versus an
assumed dominant ideology. In order to outline a theoretical framework
for this study, the chapter reconsiders the concept of participatory culture
and specifies its political as well as its poetic particularities. In addition,
I discuss popular culture’s participatory character in relation to Fiske’s
notion of popular cultural capital and what I call “popular semiosis.”
More than Just a Cartoon: Meta-Television Culture and the Age of Irony
Authors: Fink Moritz
Published: November 2021

The cultural climate of the 1990s has rendered irony the dominant mode
of both media consumption and production. This chapter highlights The
Simpsons’ pivotal role as a TV show contributing to the cultivation of what
I dub “meta-television culture” in reference to John Fiske’s key work in
television studies, 1987’s Television Culture. More specifically, I argue that,
by working elements of spectator culture into the parodic framework of
an animated sitcom, The Simpsons has both tapped into and reinforced
a cultural sensibility of meta-media humor, which characterized the
zeitgeist of young adults in the 1980s and 1990s.
Past, Present, Future
Authors: Schilt Cornelis J.
Published: November 2021

After its heyday in the hands of luminaries like Scaliger and Petavius, in
the late seventeenth century ancient chronology saw a decline, fuelled by
the growing amount of evidence for the antiquity of Egypt and Assyria. The
concept of the four monarchies from Daniel, a staple since the days of the
Church Fathers, no longer served as an adequate template for world history,
though it retained its status in the interpretation of apocalyptic scriptural
prophecy. Against this background, Isaac Newton began studying ancient
history in great earnest, resulting in the posthumously published Chronology
of Ancient Kingdoms Amended (1728). Yet so far, historians have not
provided a convincing explanation of Newton’s interest, nor properly
sorted and dated the manuscripts involved.
Chaos and Order
Authors: Schilt Cornelis J.
Published: November 2021

Reconstructing the evolution of the ‘Origines’ shows how its text developed
through at least four versions and was left unfinished. By paying detailed
attention to Newton’s own ordering practices, it becomes clear that Newton
was continuously reordering his materials. Two writings, titled ‘Original of
Religions’ and ‘Original of Monarchies’, turn out to have been consecutive
chapters of a larger work Newton composed during the first decade of
the eighteenth century, provisionally titled ‘Originals’, of which at least
eight stages can be identified. Here, Newton began including elements
from genealogy and astronomy to greatly reduce and synchronize existing
Greek and Latin histories. The ‘Originals’ shows a clear continuity from
‘Origines’ to Chronology, retaining both its chronological and religious
dimensions.
Sacred Chronology
Authors: Schilt Cornelis J.
Published: November 2021

For Newton, chronology served a higher purpose: to provide a timeline
onto which to map scriptural prophecy and identify the four monarchies
prophesied in the book of Daniel and their contemporary equivalents. He
soon found himself in disagreement with ancient and modern historians
and applied a nuanced literary criticism to in particular the books of Ezra
and Nehemiah. Combining the framework developed in the ‘Originals’
for the histories of the Latins and Greeks with his studies of the kings
who reigned over Babylon during the Jewish Exile eventually led to the
chapters that would form the Chronology of Ancient Kingdoms Amended,
which he was still redrafting to combat criticism of an illegally published
abstract of his work when he died.
“The games afoote”
Authors: Hirschfeld Heather
Published: November 2021

This essay examines Richard Brome’s The Court Beggar (1640), charting
the associative field the play establishes between recreational games,
hunting, financial projects, and the theater. Within this field, itself the
product of the socio-economic and political environment of the 1630s,
predation is never far from the ludic, particularly as it is crystallized in
the play’s proposal for a “floating Theatre.” This semi-serious, semi-parodic
scheme serves as Brome’s unique contribution to ways of thinking about
London entertainment industries, including the theatre, in the years just
before the English Civil War.
Playing with Paradoxes in Troilus and Cressida
Authors: Badir Patricia
Published: November 2021

In 1.3 of Troilus and Cressida, Ulysses reports that Patroclus has been
“pageanting” the Greeks for Achilles who languishes in bed. Ulysses claims
the performance is terrible: Patroclus’s gestures are ridiculous, his dialogue
wooden, his emotions overstated. We recognize, however, that Patroclus
is doing impressions and Achilles’ amusement is derived from hyperbolic
likenesses. This chapter will consider this scene of impersonation as both
private game and public play in order to show that while the bed game
is framed as wasteful and unproductive, the report constitutes a rare
moment in this play, in which words actually capture the truth of the
things they seek to represent.
Playing (in) the Streets
Authors: Greenberg Marissa
Published: November 2021

This essay examines key moments in the history of the “jailor scene”
(act 3, sc. 3) in William Shakespeare’s The Merchant of Venice to make
the case for games and especially dicing as an epistemological lens for
the operations of adaptation. Drawing on Gilles Deleuze’s account of
the double movement of dicing, it argues that games offer not simply a
metaphor for rules and free play but also a flexible model for different
networks of control and resistance. These networks are on display in the
dramatic fiction of Shakespeare’s Merchant and in the play’s theatrical
legacy including medieval Passion plays, Restoration and Victorian
productions, and modern and postmodern adaptations.
Décalages: “Young Mr. Lincoln de John Ford”
Authors: Fairfax Daniel
Published: November 2021

This chapter discusses Cahiers du cinéma’s collective text “Young Mr.
Lincoln de John Ford,” a critical re-reading of a canonical film from the
classical era of Hollywood cinema, and places it in the context of the
journal’s long relationship with Ford’s oeuvre. Highlighting the article’s
status as a truly communal theoretical undertaking and its indebtedness
to the structuralist reading method espoused by Roland Barthes in S/Z,
this chapter closely scrutinizes the text on Young Mr. Lincoln. While later
critics for Screen noted flaws in the political analysis offered by Cahiers,
I show that the value of the Cahiers critics’ reading lies in their emphasis
on the American director’s formal language, the play of visibility and
invisibility that produces symptomatic discrepancies with the conscious
ideological goals of the original project.
“La Vicariance du Pouvoir” and the Battle of Othon
Authors: Fairfax Daniel
Published: November 2021

This chapter charts the critical battle that coursed between Cahiers
du cinéma and Positif at the turn of the 1970s over the film Othon by
Jean-Marie Straub and Danièle Huillet. Of particular importance here
was Jean Narboni’s review of the film, “La vicariance du pouvoir,” which
defended Straub/Huillet’s adaptation of the Corneille play by invoking
the deconstructionist method of Jacques Derrida, as well as André Bazin’s
views on the relationship between theater and cinema. Published a few
months after Cahiers’ analysis of Young Mr. Lincoln, “La vicariance du
pouvoir” can rightly be seen as its pendant, establishing a method for
grappling with radical modernist films much as the earlier article did
for classical Hollywood films. It likewise marks an early landmark in a
lengthy engagement with the work of Straub/Huillet, which continues
to the present day.
“Technique et Idéologie” by Jean-Louis Comolli
Authors: Fairfax Daniel
Published: November 2021

This chapter outlines the six-part series of articles by Jean-Louis Comolli,
“Technique et idéologie.” Perhaps the most theoretically in-depth text
produced by Cahiers du cinéma during its Marxist phase, Comolli’s series
interrogated questions concerning the ideologically determined nature
of film technology, thereby intervening into debates between Cahiers,
Tel Quel and La Nouvelle Critique. Here, he argued that the invention and
subsequent technological evolution of the cinema is motivated by the
interplay between economic and ideological factors. While film does rely
on technologies grounded in scientific research, this does not grant it the
status of an “objective” instrument, and its insertion into the sphere of
ideology (for instance, through its use of Renaissance perspective) cannot
be denied. From this point he moves onto a historical discussion of various
developments in film technique—from depth of field to the close-up and
the advent of sound cinema—and advocates a historiographic method
based on Althusser’s notion of differential historical temporality.
Cahiers du cinéma in the “Postgauchiste” Era: 1973-1981
Authors: Fairfax Daniel
Published: November 2021

After the collapse of the Front culturel révolutionnaire and the departure
of Jean-Louis Comolli and Jean Narboni as editors in 1973, Cahiers du
cinéma was on the verge of collapse. The journal was rescued by the efforts
of Serge Daney and Serge Toubiana, who shifted it away from Maoism
and towards a more open political orientation. For much of the 1970s,
Cahiers remained firmly on the far left, but it oriented itself toward new
political movements (Third World solidarity, feminism, anti-racism) and
theoretical trends. Key interviews with Gilles Deleuze, Jacques Rancière,
Marc Ferró and, most prominently, Michel Foucault were published, while
the Cahiers critics attacked the “retro cinema” trend they saw emerging in
this decade. By 1981, however, critical consensus within the journal had
frayed again, and Serge Daney’s departure marked a conclusive return to
the—political and cinematic—mainstream for Cahiers.
Introduction
Authors: Fairfax Daniel
Published: November 2021

In this introduction to The Red Years of Cahiers du Cinéma, I define the
scope of the ensuing study of the French film journal in the years 1968-1973
and the legacy this period had for the later work of the film critics involved
in it. Whereas even its own former writers have referred to this interlude
as the “non-legendary” years of Cahiers du cinéma, I argue that, under the
editorship of Jean-Louis Comolli and Jean Narboni, the Marxist orientation
it adopted, in combining Louis Althusser’s theories of ideology with a
critical tradition rooted in the ideas of André Bazin, led to the journal
producing an unprecedented outpouring of film theory that continues
to have profound lessons for us today. Finally, I argue that an additional
point of interest of this era in Cahiers du cinéma’s history is the model
the critics developed of collective intellectual labor.
The Red Years of Cahiers du cinéma (1968-1973)
Authors: Fairfax Daniel
Published: November 2021

The uprising which shook France in May 1968 also had a revolutionary effect on the country's most prominent film journal. Under editors Jean-Louis Comolli and Jean Narboni, Cahiers du cinéma embarked on a militant turn that would govern the journal's work over the next five years. With a Marxist orientation inspired by the thinking of Louis Althusser, Jacques Lacan and Roland Barthes, the "red years" of Cahiers du cinéma produced a theoretical outpouring that was formative for the establishment of film studies as an academic discipline in the 1970s, and is still of vital relevance for the contemporary audiovisual landscape. It was also the seminal experience for a generation of critics who have dedicated the following half-century to the task of critically responding to the cinema.

The Red Years of Cahiers du Cinéma (1968-1973) gives a historical overview of this period in the journal's history, combining biographical accounts of the critics who were involved with Cahiers in the post-1968 and theoretical explorations of the text they wrote.
Encountering the World Through Cinema
Authors: Fairfax Daniel
Published: November 2021

As with Chapter 17, this chapter looks at works of contemporary modernist
cinema, but the geographical focus is shifted from Western Europe to other
parts of the world: the Eastern bloc, Latin America and Japan. While a
certain degree of cultural alienation is unavoidable in their consideration
of films from these regions, certain directors also became key points
of reference for Cahiers during this period. The years 1968-1970 saw an
intense interest in the work of Miklós Jancsó, with Jean-Louis Comolli
and others writing at length on its thematization of Hungarian history
and its formal rooting in direct cinema techniques, while Glauber Rocha
and the cinema novo of Brazil was heralded (especially by Sylvie Pierre)
as a highly politicized and visually exhilarating movement. But it was
Japense cinema, and most notably the films of Nagisa Oshima, that was
of most interest, captivating Cahiers critics such as Pascal Bonitzer with
their combination of political radicalism and psychoanalytic symbolism.
The Film Aesthetics of Jacques Aumont
Authors: Fairfax Daniel
Published: November 2021

This chapter provides an overview of Jacques Aumont’s life and writings
since leaving Cahiers du cinéma in 1974. While many former Cahiers critics
of the post-1968 era have taken teaching roles, Aumont was the only one
to fully pursue an academic career. Writing his doctoral dissertation
on the films of Eisenstein (published as Montage Eisenstein in 1979), he
became a key figure in the formation of film studies in France in the
1970s and 1980s. In his prolific writings since that time (including major
works such as L’OEil interminable, À quoi pensent les films and Matière
d’images), Aumont has attempted to produce a scholarly account of the
cinema that would place it within a broader system of the arts (with an
emphasis on the relationship between cinema and painting) as well as
devoting monographs to individual filmmakers such as Ingmar Bergman
and Jean-Luc Godard.
Two Ciné-fils: Pascal Kané and Serge Daney
Authors: Fairfax Daniel
Published: November 2021

This chapter examines the phenomenon of cinephilia through the work of
two Cahiers du cinéma critics: Pascal Kané and Serge Daney. To reckon with
the affective, deeply personal role that his relationship with film played
in his life, Serge Daney coined the word ciné-fils (“cine-son”) as a pun on
the more usual cinéphile, a term with which Kané has also identified. But
their cinephilia has manifested itself in different ways since their time
at Cahiers: for Kané, critical writing has taken a back seat to his efforts
as a filmmaker, while Daney joined the newspaper Libération in 1981,
where he wrote prolifically on contemporary cinema over the following
decade. These writings now form a touchstone for understanding the
transformations that the cinema underwent during a period of defeat
and disorientation for the left-wing cultural milieu with which Daney
and Libération were associated.
The Bazinian Legacy
Authors: Fairfax Daniel
Published: November 2021

The focus of this chapter is the existence of a “Bazinian legacy” for Cahiers
du cinéma in its post-1968 guise. Whereas many have considered the era
of the journal under Jean-Louis Comolli/Jean Narboni’s editorship as one
in which André Bazin’s ideas were rejected, I argue that their relationship
with the journal’s founder is far more complex than that. While vocally
distancing themselves from his ideas, the critical thinking of this period
was profoundly indebted to Bazin’s notion of the cinema’s “ontological”
realism at the same time as it was combined with other strands of thought
from contemporary French critical theory and psychoanalysis. In charting
Cahiers’ “impossible rejection” of Bazin (as Serge Daney dubbed it),
their encounters with Éric Rohmer (who embodied a more traditional
understanding of Bazin’s thinking) are also traced.