bluuebunny/crossref_metadata_2025 huggingface dataset:
Historical and Pedagogical Views of Professor M.I. Bogomolova as a Construct for the Implementation of Research on the History of Pedagogy and Preschool Education in the Regions of the Russian Federation
Authors:   Naberezhnye Chelny State Pedagogical University, Naberezhnye Chelny, Russia, Mardashova Ramziya S. , Khazratova Firuza V. ,   Naberezhnye Chelny State Pedagogical University, Naberezhnye Chelny, Russia
Published: July 2022

The article discusses the contribution of Doctor of Pedagogical Sciences, Professor M.I. Bogomolova to the theory and practice of Russian pedagogical science. The authors of the article, being the receivers of the historical and pedagogical views and ideas of Professor M.I. Bogomolova, express their gratitude and deep respect for many years of cooperation and assistance in building and conducting scientific research in the field of pedagogy and education, based on the materials of the Republic of Tatarstan. The article provides examples of scientific studies, the authors of which use the methodological approaches used by M.I. Bogomolova today in their own historical and pedagogical research and reflected in the research of her followers
Working with Preschoolers’ Families to Implement Individual Programs of Cognitive Communication as One of the Conditions for the Development of Cognitive Activity
Authors:   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Stozharova Marina Y. , Sviyazova Mariya S. ,   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk
Published: July 2022

The article analyzes the cognitive communication of preschoolers with adults as one of the conditions for the development of cognitive activity, examines the role of the family and family communication. The relevance of the interaction between the preschool organization and the family in the upbringing and education of children is determined. The mechanism for implementing an individual approach to teaching preschoolers is presented. The use of an individual program of cognitive communication has been updated through improving the forms and methods of working with the family.
Psychological and Pedagogical Characteristic of 5-6-year-old Children’s Perception of the Tempo-Rhythmic Structure of Movements When Reflecting Musical Image in Modern Dance Classes
Authors:   Moscow State Pedagogical University, Moscow, Kuzmenko Galina A. , Kim Tatyana K. ,   Moscow State Pedagogical University, Moscow, Badanova Elizaveta A. ,   Moscow State Pedagogical University, Moscow
Published: July 2022

The article is devoted to psychological and pedagogical analysis of 5-6-year-old children’s perception of the tempo-rhythmic structure of movements when reflecting the musical image of modern dances. Musical perception of the tempo-rhythmic structure of movements determines the development of interests and aesthetic feelings in children, forms their musical culture. It has been established that a holistic musical image of a dance composition is formed when the child, through understanding and feeling the image, comes to the conclusion that music and movements are closely related and determine the form and content of the latter. The harmonious perception of basic and background components - music and motor actions allows children to reveal the musical image of movement composition in dance. As a result of the experimental study, the difficulties of musical perception and its reflection in movements were determined, the conditions for the formation of the tempo-rhythmic structure of movements on the basis of the development of a musical image providing musical diversity of movements were identified. The revealed correlation, cluster, factor organization of characteristics of performance of dance composition by children of 5-6 years of age make it possible to assert the importance of the investigated components and determines the development of the content of training sessions focused on the consistent and continuous formation of relevant abilities that provide children with the quality of implementation of dance activities.
The Institute of Professional Associations of Preschool Specialists in the System of Vocational Education
Authors:   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Maydankina Natalya Y.
Published: July 2022

The article reveals the features of the models of teacher education in the professional training system. The author considers the specifics of creating an institution of professional associations in the field of scientific research for the purpose of scientific and methodological cooperation of the professional activities of an educator.
Humanitarization of Education: Humanitarian-Based Teaching of Academic Disciplines
Authors:   Rybinsk State Technological University of Aviation named after P.A. Solovyov, Rybinsk, Russia, Sereda Larisa I.
Published: July 2022

The article considers the concepts of such educational principles as “humanization” and “humanitarization” which are closely related. Humanization is filling the entire educational process with humanistic ideas and meanings in any educational institution. The principle of humanization is realized through the humanitarization of education which aims to educate a freely and creatively thinking and harmoniously developing personality. To implement these principles, first of all, humanitarian-based teaching of academic disciplines is necessary. This process is not conceivable without a teacher who needs a humanitarian vector in personal and professional development. On the example of the academic discipline “Foreign Language”, the process of humanitarian-based teaching at the university is shown and its criteria are developed. The results of this study can be applied by teachers and teachers of various academic disciplines.
Additional Professional Education as a Space for Updating the Competencies of Teachers in Developing the Functional Literacy of Students
Authors:   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Shustova Lyubov P. , Danilov Sergey V. ,   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Zarubina Valentina V. ,   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Kuznetsova Nadezhda I. ,   Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk
Published: July 2022

The article discusses the possibilities of additional professional education in the perspective of updating the competencies of teachers in developing the functional literacy of students. The essence and content of the concept of “functional literacy” are clarified, its components (value, cognitive and technological) are characterized. The authors consider the system of course and intercourse training of teachers, implemented at the Faculty of Educational Technologies and Continuing Education, Ulyanovsk State University of Education, as a source of resources for maintaining and improving the competence of teachers, which makes it possible to form the functional literacy of students. Advanced training courses, scientific and practical events, the participation of teachers in innovative activities and in the work of methodological schools, clubs, centers, and associations are considered as resources.
Introduction: Locating the Mediterranean
Authors: Rommel Carl , Viscomi Joseph John
Published: July 2022

In recent years, the Mediterranean region has reasserted itself in the world: popular uprisings have unsettled long-standing political regimes, economic crises have generated precarity, and nationalist movements have reified some borders while condemning others. The circulation and stagnation of people, ideas, and objects provoked by these events draw attention to regional connections and separations that, in turn, challenge strict geopolitical renderings of Europe, the Middle East, and North Africa. In considering this resurgence of interest in the Mediterranean, this introduction asks: what role does ‘location’ play in our conception of region and region-formations? What kinds of locations are generated in the contemporary Mediterranean? How do historical, legal, political, and social connections and separations shape the experience of being located somewhere in particular? Furthermore, the introduction explores how, by placing in dialogue diverse approaches and traditions, this collective volume works on two levels at once. First, each contribution posits its own Mediterranean ‘constellation’. Second, the collective volume presents a wider understanding of what historically inclined anthropologists might conceive of as a Mediterranean ‘constellation’. In doing this, the introduction proposes a theoretical apparatus through which we can understand cultural and historical values of region and region-making in and beyond the Mediterranean.
การใช้ตำรับยาไทยที่มีกัญชาเป็นองค์ประกอบทางการแพทย์แผนไทย : สรรพคุณของกัญชา ตำรับยาที่ถูกบันทึกไว้ในคัมภีร์ หรือตำราทางการแพทย์แผนไทย และการวิเคราะห์โครงสร้างตำรับยา
Authors: พันธ์เพ็ง ธเนศพล , สติยศ เยาวเรศ , ตระกูลบ้านมะหิงษ์ พรปวีณ์ , ภารพัฒน์ ทัศนีย์ , ด้วงดำรงค์ จินตภาพ , จำปาเงินทวีศรี กุลภัสสรณ์ , ภูโปร่ง ผศ.พท.ป.สิริกานต์ , ตั้งจิตรเจริญ สุภาวดี , ล้ำเลิศกิจ ณัชกร , อัครเสรีนนท์ ประวิทย์
Published: July 2022

การประกาศใช้พระราชบัญญัติยาเสพติดให้โทษ พ.ศ. 2562 เมื่อวันที่ 18 กุมภาพันธ์ พ.ศ. 2562 ทำให้เกิดกระแส และการตื่นตัวเรื่องการใช้กัญชาทางการแพทย์เป็นอย่างมาก เนื่องจาก พ.ร.บ.ที่แก้ไขใหม่นี้อนุญาตให้ผู้ประกอบวิชาชีพแพทย์แผนไทย และแพทย์แผนไทยประยุกต์ ที่เป็นไปตามหลักเกณฑ์ และวิธีการตามกฎหมายว่าด้วยวิชาชีพการแพทย์แผนไทย และวิชาชีพแพทย์แผนไทยประยุกต์ สามารถปรุง หรือสั่งจ่ายตำรับยาที่มีกัญชาปรุงผสมได้ และต่อมามีการประกาศปลดกัญชาออกจาก พ.ร.บ ยาเสพติดให้โทษ ตามประกาศกระทรวงสาธารณสุข เรื่อง ระบุชื่อยาเสพติดให้โทษในประเภท 5 พ.ศ. 2565 เมื่อวันที่ 9 กุมภาพันธ์ 2565 แต่การบันทึกข้อมูลในการใช้ตำรับยาเหล่านี้มีการสูญหายไป เพราะกัญชาถูกห้ามใช้เป็นระยะเวลานาน บทความนี้จึงมีจุดประสงค์เพื่อรวบรวมข้อมูลบันทึกการใช้ตำรับยาที่มีกัญชาเป็นส่วนประกอบในคัมภีร์ หรือตำราหลักทางการแพทย์แผน เพื่อใช้ในการเทียบเคียงกับองค์ความรู้ทางแพทย์แผนไทย เพื่อให้เกิดความรู้ ความเข้าใจ และความตระหนักในการใช้ตำรับยาไทยที่มีกัญชาเป็นส่วนประกอบ ผลการศึกษาพบว่ามีกัญชาเป็นส่วนประกอบในตำรับยา 26 ตำรับ ซึ่งถูกบันทึกในตำราหลักทางการแพทย์แผนไทย โดยมี 8 ตำรับตรงกับที่กระทรวงสาธารณสุขประกาศไว้ เมื่อทำการวิเคราะห์โครงสร้างตำรับยา พบว่ากัญชาทำหน้าที่เป็นยาหลักในตำรับที่แก้อาการทางลม เป็นยารองในตำรับที่รักษาอาการท้องเสีย และริดสีดวงทวาร ไม่พบการใช้กัญชาเป็นตัวยาเดี่ยวเนื่องจากมีรสยาเป็นรสเมาเบื่อ จำเป็นต้องมีสมุนไพรรสอื่น ๆ มาช่วยเสริมฤทธิ์ ลดฤทธิ์ หรือคุมฤทธิ์กันตามโครงสร้างตำรับยา
Trend of Reference Crop Evapotranspiration and its Correlation with Climatic Parameters in Khulna and Rajshahi Districts of Bangladesh
Authors: Acharjee TK , Ullah M Shariot , Sojib KH , Hasan MS
Published: July 2022

Reference crop evapotranspiration (ETO) is an important hydro-meteorological phenomenon, which is influenced by changing climate. This study estimated the trends ETO and identified the correlation of changes in ETO with climatic parameters in Khulna and Rajshahi districts of Bangladesh. Daily observed climatic parameters of thirty years (1984– 2013) were used in CropWat model to estimate changes in monthly and seasonal ETO. Trend analysis of ETO and climatic parameters were done by Mann-Kendall test and Sen’s slope estimation. Correlation between ETO and climatic parameters were analyzed. The results showed a decreasing trend of ETO over most of the period of the year in Khulna and Rajshahi districts. On monthly basis estimation, decreasing trends of relative humidity, wind speed and sun shine hours in Khulna district, and decreasing trends of wind speed and sun shine hours in Rajshahi district played the dominant roles for the decreasing rate of ETO under recent climate change. On seasonal basis estimation, decreasing trends of relative humidity, wind speed and sun shine hours in Khulna district, and decreasing trends of wind speed and sun shine hours in Rajshahi district played the dominant roles for the decreasing rate of ETO under changing climatic condition. Changes in ETO were most strongly correlated with sun shine hours and most weakly with minimum temperature for both Khulna and Rajshahi. Wind speed was most strongly correlated with ETO for Dry/Rabi season. The findings of this study would be useful for agricultural water management of Bangladesh.

Environ. Sci. & Natural Resources, 13(1&2): 1-12, 2020
Growth of Rice Plant Under Green Light- Inefficient or Neglected
Authors: Hoque MN , Jahan NA , Biswas A , Islam MZ , Rahman M
Published: July 2022

The objectives of this study was to investigate the effect of green light-emitting diodes (LEDs) on rice (Oryza sativa L.) seed germination as well as seedling growth. The rice seed of BRRIdhan52, BRRIdhan81, BRRIdhan86 and BRRIdhan92 were germinated and nursed in control environment in full dark (no supplemental light) and under green light (6 h/day with18 h dark). The results showed that germination percent, leaf length, leaf blade length, seedling fresh and dry weight were enhanced by green lighting. Highest germination percent (88%) was counted in BRRIdhan86 and longest first leaf (7.24 cm) with widest leaf (7.24 cm) in BRRIdhan92 under green light. Green light not only enhance the first leaf blade length also increased the dry matter production. High positive significant correlation were observed in seedling fresh weight and dry weight. Correlation value (r) was positive and significantly ranged from 0.999 to 0.981. Green light remarkably promote the leaf surface area, root morphology which ultimately contributed to vigorous seedling growth with an increase 6 to 156 times than rice seedlings grown in dark for the studied character. As a result, the effects of green light emitting diodes (LEDs) on rice seed and seedlings for plant cultivation under controlled-environment conditions are promising, and they may affect subsequent phases of growth and development. More research on green light and other solid state light sources are needed for use in plant lighting designs, as well as the ability to match wavelengths to plant photo sensors for better production and influence on plant morphology and metabolism.

Environ. Sci. & Natural Resources, 13(1&2): 50-55, 2020
Development of Basic Teaching Materials for Table Tennis in the Form of Interactive Multimedia for Education Students Sport Development Faculty of Sport Science Padang State University
Authors: Prabowo Andika , Raibowo Septian , Rahmi Miftah Fajrin
Published: July 2022

Based on observations and the results of needs analysis in the field, the learning process for table tennis subjects so far still has many shortcomings and needs to be addressed, the presentation of the material content is very complex and difficult to understand, the learning method used is relatively monotonous and does not utilize available learning media, lecturers are still used as the only source of information, so students become less active and creative. So that the process of achieving learning objectives is a little hampered. The purpose of this research is to develop learning resources and media for students in particular and the wider community in the form of table tennis teaching materials in the form of interactive multimedia. This type of research is research and development using the Lee & Owen development model. The data analysis technique used descriptive qualitative analysis in the form of initial observation data and needs analysis and input. The results of the analysis in the form of validation and testing of the developed product can be reported as follows: (1) media expert validation showed 89.65% results, (2) material expert validation showed 97.22% results, (3) evaluation expert validation showed 68 results, 7%, (4) small group trial data 74.17%, (5) large group trial data 75.19%.
Development of Shoulder and Wrist Test Instruments Based on Digital
Authors: Mesnan Mesnan , Supriadi Amir
Published: July 2022

A test tool and measurement of shoulder flexibility and developed to be a sports lecturer's guide in teaching courses test and measurement. This research was developed by adapting the Borg & Gall educational research and development model. The development procedure used includes several stages: 1) recognizing the content of the product being developed, 2) developing the initial game product, 3) expert validation, 4) testing field The data analysis technique used in this research is done in two ways, namely quantitative and qualitative. The subjects of this study were students of the sport science faculty in the test and measurement subject. The resulting product has been evaluated by experts, tested and revised and validated by media, material and practitioner experts through a questionnaire consisting of various questions. effectiveness of the product development of digital-based shoulder & wrist test kits has the results of 85% material experts, 96% media experts and 85% by practitioners. The results of field trials show a value of 90% with a very feasible category so that it can be used for use. Thus, it can be stated that the development of digital-based shoulder & wrist test kits is effectively used as the basis for developing science and technology in the field of sports.
Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia
Authors: Kusumawardani Media , Soediro Achmad , Adhitama Fardinant , Farhan Muhammad , Yanto Desri
Published: July 2022

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.
Strategi Manajemen Sumber Daya Manusia dalam Pengelolaan Keuangan BUMDES di Era Digitalisasi
Authors: Rosari Renya , Cakranegara Pandu Adi , Pratiwi Ratih , Kamal Irsyad , Sari Chitra Indah
Published: July 2022

The purpose of this study is to analyze human resource management strategies in digitally managing BUMDes finances. The demand for the use of digitization must indeed be implemented to make it easier in the world of work. Digitalized financial reports can make it easier for BUMDes business owners to obtain information and data that is systematically arranged. This research method uses a qualitative method with a literature review approach. The data sources are taken from references to the Village Government Law, relevant research journals and books on village financial management. Data analysis using document analysis. The findings of this study are; BUMdes managers must be able to manage archives based on internationalization; BUMDes managers must be integrated in preparing financial SOPs; The BUMDes manager compiles correct digitizing accounting reports and administrative records so that they can provide management accountability in the use of capital participation funds that have been rolled out by the government.
Apakah Perekayasaan Laba Dipengaruhi oleh Akuntansi Lingkungan, Kapitalisasi Pasar, dan Asimetri Informasi?
Authors: Effendi Bahtiar
Published: July 2022

This study aims to examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The specific target of this research is to empirically examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 47 companies. Determination of the sample was selected based on the Slovin method and purposive sampling criteria with a quantitative descriptive approach. This study uses secondary data from company financial reports, company annual reports and sustainability reports. Data analysis was performed using multiple linear regression analysis using SPSS version 26.0. By using multiple linear regression analysis as a research method, the results show that partially the quality of environmental accounting disclosures, good corporate governance, and information asymmetry have a significant effect on the level of discretionary accruals. Furthermore, based on the results of simultaneous testing, it is found that the quality of environmental accounting disclosures, good corporate governance, and information asymmetry together have a significant effect on the level of company discretionary accruals.
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Buton Selatan
Authors: Ridzal Nining Asniar , Sujana I Wayan , Malik Ernawati
Published: July 2022

Penelitian ini bermaksud  untuk mengukur pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah kabupaten Buton Selatan. Pendekatan kualitatif digunakan untuk penelitian ini. Populasi dalam penelitian ini adalah Pegawai di 33 Dinas  Kabupaten Buton Selatan. 132 pegawai menjadi sampel . Penarikan sampel  menggunakan purposive sampling. Pengumpulan data dilakukan dengan metode kuesioner. Analisis regresi linear berganda adalah tekhnik analisis data yang digunakan. Hasil pengujian menemukan bahwa kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern signifikan pengaruhnya  terhadap kualitas  laporan keuangan pemerintah daerah.
Dampak Peristiwa Pidato Kemenangan Joe Biden Terhadap Abnormal Return Saham Pada Sub Sektor Logam dan Mineral
Authors: Utami Yumna Sekar , Wahyudi Wahyudi
Published: July 2022

Abnormal returns can be influenced by political events that occur either in a country or in other countries. The momentum of the presidential election is one of the political events that can trigger investor reactions. One of the political events that is used as the object of this research is the event of Joe Biden's victory speech. This study is a quantitative study conducted to determine whether the events of Joe Biden's victory speech affect abnormal returns. Metals and minerals sub-sector stocks are the objects used in this research. A significance of 5% is used in this study to test the hypothesis with IBM SPSS Statistics 23 software with the different test methods of one sample t-test and paired sample t-test. The results of the study are (1) there are abnormal returns in the period before Joe Biden's victory speech on the 13th day, 11th day, 7th day, and 3rd day with negative abnormal returns, (2) there are abnormal returns. returns in the period after Joe Biden's victory speech on the 1st day, 2nd day, 4th day, 9th day, and 12th day with abnormal returns on the first day are positive. Then, for the 2nd day, the 4th day, the 9th day, and the 12th day there were negative abnormal returns, and (3) there was no difference in abnormal returns before and after Joe Biden's victory speech.
Pengaruh Struktur Aktiva, Ukuran Perusahaan, Operating Leverage dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2017-2020)
Authors: Aruan Deasy Arisandy , Sitanggang Putri , Lumban  Tobing Catrin Naomi , Harianja Lasriana
Published: July 2022

This study aims to determine the effect of asset structure, firm size, operating leverage and sales growth on capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id , and a selection has been made according to predetermined criteria. The population used in this study is Food and Beverage companies, totaling 30 companies, by using a purposive sample, the resulting sample is 17 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. From the research, it can be seen that Asset Structure, Company Size, Operating Laverage and Sales Growth have a positive and significant effect simultaneously on profit growth. Asset structure and firm size have a negative and insignificant effect on profit growth. Operating leverage has a positive and significant effect on profit growth while Sales Growth has a positive but not significant effect on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
Analisis Determinan Penghindaran Pajak Pada Perusahaan Industri Barang Konsumsi
Authors: Aji Fajar Pratama , Wulandari Sartika
Published: July 2022

This research is a quantitative research that aims to analyze the factors that influence tax avoidance. The variables used include profitability, leverage, sales growth and earnings management. Source of data is obtained from the annual financial report on the Indonesian Stock Exchange (IDX). The population in this study are 98 consumer goods industrial sector companies listed on the IDX for the period 2016–2021 with purposive sampling method. Based on the purposive sampling method, 138 samples were obtained from 23 consumer goods industrial sector companies listed on the IDX for the period 2016–2021. The data analysis technique in this study used panel data using the Eviews 9 program. The results of this study show that profitability, leverage, sales growth and earning management have no effect on tax avoidance
Determinasi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja dan Keberlangsungan Usaha UMKM
Authors: Permata Sari Bunga , Rimbano Dheo , Marselino Beny , Aprilia Sandy Chici , Ria Hairum Resti
Published: July 2022

This article is the result of a review to see how the determination of Financial Literacy and Financial Inclusion on MSME Business Performance and Sustainability. Based on the results of previous related research. The results of the review using the Systematic Literature Review (SLR) from studies contained in journals published on https://scholar.google.com range from 2016 – 2021. Where the results state that: Financial Literacy affects MSME Performance, Inclusion Finance has an effect on MSME Performance, Financial Literacy has an effect on MSME Business Continuity, Financial Inclusion has no effect on MSME Business Continuity, and Financial Literacy has an effect on MSME Financial Inclusion
Apakah Sistem Informasi Akuntansi Dapat Memoderasi Faktor Yang Mempengaruhi Pengendalian Internal
Authors: Putra Robiur Rahmat , Pranata Yhoga
Published: July 2022

Weak internal controls often lead to the creation of anti-fraud and corruption policies and the role accounting can play in increasing accountability and transparency through auditing and regulation. This study aims to provide recommendations and strategies to companies related to the implementation of internal control. The population in this study are employees who work in the finance & accounting department in Jabodetabek. The number of samples in this study were 216 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with the help of PLS. The results of this study indicate that accounting knowledge has no effect on internal control, ethics has an influence on internal control, accounting information systems have an influence on internal control, accounting information systems are not able to moderate knowledge on internal control, and accounting information systems are not able to moderate professional ethics. to internal control. The implication of the results of this study is to recommend to companies related to efforts to implement internal control so that they can pay more attention to professional ethics and accounting information systems, because this study proves that professional ethics and accounting information systems affect internal control. In addition, the company must apply a strategic way that is in accordance with the needs of the company implementing internal controls such as providing education, training, and motivation for employees in supporting the work of course this is also one of the strategic ways in implementing internal control.
Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan.
Authors: Putra Rio Johan , Rochimah Dewi
Published: July 2022

The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance & accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.
Analisis Penerapan Tata Kelola Perusahaan dan Audit Internal Terhadap Kinerja Keuangan Perbankan Syariah Indonesia
Authors: Rikasari Febri , Hardiyanti Widhian
Published: July 2022

The world of banking is one of the important aspects in moving activities in the economic field. It is important for banks to maintain stable and increasing profitability to fulfill obligations to shareholders, attract investors to invest, and increase public confidence in storing excess funds held by banks. This study aims to analyze the effect of Corporate Governance by measuring the sharia supervisory board, board of directors, and audit committee on the financial performance of Islamic banking as measured by profitability using Return On Assets (ROA) in Islamic banking companies registered with the Financial Services Authority (OJK) for the periode 2017-2021. This research method uses secondary data with documentation techniques. With a population of 14 Islamic Comercial Banks, the sample for this study was 5 Islamic comercial bank companies that match the criteria for selecting each company that attaches financial statements and good corporate governance reports by including the number of sharia supervisory boards, boards of directors, and audit committees. The sampling method used in this research is using purposive sampling technique. The data analysis technique uses multiple regression analysis using the SPSS 25 program. The result of this study explain that the sharia supervisory board has a partial negative effect on profitability, while the board of directors and audit committee have no effect on profitability.
Pengaruh Return On Assets(ROA),Return On Equity(ROE) Dan Net Interest Margin(NIM) Terhadap Harga Saham Pada Bank BCA Tbk
Authors: K Agus Tri Indah , Al Rasyid Harun
Published: July 2022

This study was conducted to analyze the effect of Return On Assets (ROA), Return On Equity (ROE) and Net Interest Margin (NIM)) on Stock Prices with the object of PT Bank Central Asia, Tbk for the period 2015 to 2021 quarterly. The independent variables in this study are represented by Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM)). The data collection method used is the library research method. The data analysis technique used is multiple linear regression and hypothesis testing using t-statistics to partially test each variable. The results of the t-test can be seen in the coefficients table in the sig column (significance), as well as F-statistics to test the effect of the independent variables simultaneously (simultaneously) on the dependent variable with a significance level of 5 percent. The data is processed using the SPSS program. The results show that partially ROA(X1) is Tcount(3.129) > Ttable(2.064), then it has a positive effect on Stock Price(Y), For ROE(X2) is Tcount(-2.677) < Ttable(2.064), then it has no effect negative to the Stock Price (Y). and for NIM(X3) is Tcount(0.708) < Ttable(2.064), then it has no positive effect on Stock Price(Y). For Simultaneous calculation (Test Statistics F), then t table of simultaneous test results Fcount(4.418) > Ttable(2.99) , then the conclusion ROA(X1), ROE(X2)d and NIM(X3) simultaneously affect stock prices (Y). For the Coefficient of Determination (R²), the independent variable affects the health level of BCA Bank as much as 35.6%, and the remaining 64.4% is affected by other variables. And it can be seen that the adjusted R square is 0.275, which means that 27.5% has an effect on stock prices while 72.5%% is determined by other variables that are not explained by this research model, which is summarized in the error.
Pengaruh Pengetahuan Akuntansi Dan Kinerja Karyawan Terhadap Kualitas Laporan Keuangan
Authors: Wijayanti Ajeng , Ariyani Susi
Published: July 2022

This study aims to analyze the effect of accounting knowledge and employee performance on the quality of financial reports moderated by the use of Accounting Information Systems in service companies in the Greater Jakarta area. The population of this research is employees who work in companies in the service sector in the Greater Jakarta area. The research sample consisted of 153 respondents. The data used in the form of primary data, namely by distributing online questionnaires to employees who work in service companies in the Jabodetabek area. The data collection technique used in this research is probability sampling. The statistical method uses Multiple Linear Regression Analysis, with statistical test hypothesis testing. Using SPSS and Smart PLS programs. This study applies a Likert scale with a 5 point scale to measure research variables. The results showed that accounting knowledge, employee performance and accounting information systems had a significant effect on the quality of financial reports, AIS Moderation on the effect of Accounting Knowledge on the quality of financial statements produced no significant effect, and AIS Moderation on Employee Performance on the quality of financial statements does not have a significant effect. The implication of this research is that companies can use this research in order to maintain and improve the quality of financial reports that are good and according to standards for the benefit of management and stakeholders in making future decisions by increasing knowledge and performance of their employees.
Penyusunan Laporan Keuangan yang baik dan benar pada BUMDes
Authors: Aliah Nur , Rizkina Miftha , Fadilah Nina
Published: July 2022

This research was conducted at BUMDes Mosaik Pematang Serai, Tanjung Pura District, Langkat Regency, North Sumatra. The purpose of this research is to find out how much understanding of village officials in compiling and processing village financial reports so that they can provide further training to improve village officials' skills in preparing village financial reports properly and correctly through community service by providing socialization. This study uses a qualitative descriptive approach by means of interviews. Village-Owned Enterprises or abbreviated BUMDes are formed by the village government to improve the welfare of the village community, utilize all economic potential, economic institutions, as well as the potential of natural resources and village human resources. Most of the business entities in Pematang Serai are engaged in savings and loans, party equipment rental, trading business and management of agricultural and marine businesses. The result of this study is that the knowledge of village officials in preparing financial reports is only limited to recording revenues and expenditures, meanwhile in reporting accountability to the government it must follow established procedures. This research is expected to continue as a community service by providing socialization about village accounting to improve the knowledge and skills of BUMDes managers in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra related to knowledge about SOPs for managing BUMDes financial statements.
Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra
Authors: Anastasia Maria , Anizar Sriyunia
Published: July 2022

The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) accounting at PT. Tarungin Bina Mitra, Binuang District, Tapin Regency which has been and should have been based on Law Number 40 of 2007.  The method used is a qualitative analysis approach with a descriptive type. Research with qualitative analysis is research that has quality information that is disclosed in reasonable conditions or for what it is. The results showed that the implementation of corporate social responsibility was carried out by PT. Tarungin Bina Mitra, Binuang District, Tapin Regency so far, it can be seen in the financial statements in its accounting period that there is no specific application of accountability to the community (CSR), so far this company has only issued operational and general expenses for the benefit of company management such as routine activities. Breaking the fast, incidental donations, and national holiday activities that proposals, while for targeted CSR activities, is in accordance with the request of the directly affected community (people who live close to the company's location). Companies should set aside the burden of funds for social and environmental responsibility programs for the community that are useful for the good name/image of the company itself and can report its social and environmental responsibility programs in financial statements.
Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi
Authors: Gea Odorikus Otarman , Putra Robiur Rahmat
Published: July 2022

Good corporate governance which is corporate governance has become a must to be implemented properly by companies, in addition to controlling, and ensuring the continuity of the company, good corporate governance can also provide added value to the company and affect the quality of investors' decisions in assessing a company. The purpose of this study was to examine the effect of good corporate governance on the quality of financial statements moderated by accounting information systems. This research method is a quantitative type of research, the population in this study is all employees who work in the financial accounting division involved in preparing financial statements in Jabodetabek. The sample in this study was determined by purposive sampling method . Data collection was carried out by distributing questionnaires and obtained 201 respondent data. The data analysis method used is Structural Equating Modeling-Partial Least Square (SEM-PLS) using smartPLS software version 3. The results of this study prove that good corporate governance directly affects the quality of financial statements, then the accounting information system also has a direct effect. on the quality of financial statements and accounting information systems are significantly able to moderate the influence of good corporate governance in influencing the quality of financial reports. The results of this study can be used as recommendations to companies to improve the quality of financial reports and provide evidence about the moderating impact of the application of Accounting Information Systems on the Effect of Good corporate governance on the Quality of Financial Reports
1939 İngiliz-Fransız-Türk Antlaşması’na Dair Dikkatlerden Kaçan Bir Gerçek: Özel Anlaşma’da Yer Alan ‘Erteleyici Madde’nin Kaldırılması
Authors: AYDOĞDU Murat
Published: July 2022

19 Ekim 1939 tarihli İngiliz-Fransız-Türk Karşılıklı Yardım Antlaşması’na ekli Özel Anlaşma’nın 6. maddesi, yine Özel Anlaşma’nın 2., 4. ve 5. maddelerinde tespit edilen silah ve krediler kendisine teslim edilmedikçe Türkiye’nin ittifak antlaşmasından doğan yükümlülüklerini yerine getirmeye zorlanamayacağını ifade ediyordu. İngiltere ve Fransa Türkiye’yi mutlaka kazanmak istedikleri bir ortamda bu Erteleyici Madde’nin antlaşmada yer almasını kabul ettiler ama hiç vakit kaybetmeden de kaldırılması için uğraş vermeye başladılar. Ne var ki Türkiye’nin Trakya cephesi için acilen istediği tanksavarları ve uçaksavarları vermeleri mümkün olmadı. İngilizler Erteleyici Madde’nin kaldırılmasından umutlarını kestiklerinde söz konusu maddenin aslında çok önemli olmadığına dair yeni bir yaklaşım geliştirdiler. Çok kısa bir süre içerisinde Türkiye ile İngiltere ve Fransa, ilki artan ekonomik ve güvenlik kaygıları sebebiyle, diğer ikisi de Türkiye’yi kaybetme riskini göze alamadıklarından bir uzlaşıya gittiler. Türkiye’ye vaat edilen kredilerin kullandırılmasına, Müttefiklerin Türkiye’den krom ve kuru meyve almayı kabul etmelerine karşılık Ankara Hükümeti de 26 Ocak 1940’ta Erteleyici Madde’nin artık hükümsüz olduğuna dair bir Bakanlar Kurulu kararı çıkardı. Bu gelişme Türk tarihçiler tarafından fark edilememiş ve bu durumun bir sonucu olarak da Türkiye’nin savaş dışı kalabilmek için sürekli müracaat ettiği ‘yeterince teçhiz edilmediği’ argümanının genel olarak (aslında artık var olmayan) bu maddeye dayandığı zannedilmiştir. Diğer yandan Ankara bu maddeyi, söz konusu silahların ancak küçük bir kısmını teslim almış olmasına ve kalan kısmın teslimi de kısa vadede mümkün olmamasına rağmen kaldırmıştır. Ankara’nın savaşla kendisi arasındaki çok önemli bir barikatı bu şekilde ortadan kaldırması, II. Dünya Savaşı’nın başlangıç safhasında Türkiye’nin izlediği dış politikayı yeniden gözden geçirmeyi gerektirecek denli önemli bir gelişmedir.
Applicability of the global TanDEM-X elevation data for terrain modelling of a forested karst area: a case study from Slovak Karst
Authors:   Univerzita Komenského v Bratislave, BANDURA Peter , GALLAY Michal ,   Univerzita Pavla Jozefa Šafárika v Košiciach
Published: July 2022

New interferometric radar data of the TanDEM-X space mission have become recently available as a global digital elevation model providing 0.4 arc second spatial resolution (ca. 12 meters). The TanDEM-X dataset brings new options into geoscientific research across multiple scales. However, the accuracy and suitability of this data have not been evaluated in such an extensive manner as, for example, the widely used SRTM data which resolution is 1 arc second (ca. 30 m). We present a validation of the vertical accuracy of TanDEM-X DEM product and an evaluation of its suitability for landform classification in a forested karst area. The DEM segmentation using geomorphons was used for the automated object-based landform classification. We focused on the identification of dolines for which polygons of dolines mapped by an expert-driven approach were used for validation. Airborne lidar data in the form of DSM and DTM were used as the reference dataset for validation of the TanDEM-X DEM vertical accuracy. The results from the study area show that the vertical RMSE of the TanDEM-X data is 3.42 m with respect to the lidar DSM and 9.64 m in comparison with lidar DTM. The identification of dolines by the geomorphon approach achieved 73 % with TanDEM-X, lower than for the lidar DTM (85 %). The TanDEM-X elevation errors were strongly correlated with the canopy height derived from the lidar data suggesting limited suitability of the TanDEM-X data for mapping fine-scale geomorphological features under forests while there was a good match with the lidar DTM terrain in open areas. URL: https://www.gcass.science.upjs.sk/
A primer aldosteronismus ellátásának szűk keresztmetszetei – fókuszban a szűrés és biokémiai diagnózis
Authors: Bajnok László
Published: July 2022

A primer (hyper)aldosteronismus (PA) definíciója inherens bizonytalanságokkal terhelt, spektrumbetegség, kontinuumot képezve a normotoniásoktól az adrenalectomiát indokló esetekig. A lentebb ismertetett két új ajánlás fő paradigmaváltása, hogy – segíteni szándékozva a szűrtek körének szélesítését – nem javasolják a gyógyszerelés megváltoztatását a PA szűrése előtt. Mindkettő továbbra is a szupprimált renint veszi alapul, de – az érzékenység fokozása céljából – a szérumaldoszteron küszöbértékét csökkentik. Ezzel az algoritmussal viszont a pozitív szűrővizsgálatok aránya lényegesen megnövekszik, ami újabb szűk keresztmetszetet képez, a további, szuppressziós tesztet végezni képes specialistához irányított betegek torlódásához vezetve.
'Edutubers'. Estudio comparativo de la Comunidad Andina y España
Authors: Córdova Tapia Rebeca Alejandra , Martínez Aurora Forteza , Rivera Rogel Diana
Published: July 2022

Actualmente, la repercusión de las Tecnologías de la Información y la Comunicación en la sociedad es un hecho constatable y la educación no vive ajena a esta realidad. Una de las principales plataformas que en la actualidad tiene un gran alcance dentro del terreno educativo es YouTube, donde destacan el youtuber educativo o edutuber. Este artículo tiene como objetivo conocer cuáles son las figuras de los edutubers más relevantes en la Comunidad Andina y en España. Para ello se ha empleado una metodología mixta, combinando estrategias tanto cualitativas como cuantitativas para analizar un total de cuarenta canales, siendo veinte de ellos de la Comunidad Andina y veinte españoles. Entre los resultados obtenidos cabe mencionar que las edades de los edutubers analizados va de los 23 a los 50 años. Los canales educativos están en construcción, no alcanzando aún el nivel de suscriptores de otro tipo de canales. Como conclusión, es importante reseñar como, a través de los edutubers y sus canales, se está modificando la educación y la forma en la que los alumnos se acercan a ella.