bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengembangan Video Pembelajaran Mata Kuliah Media Fotografi Materi Jenis-Jenis Lensa Kamera
Authors: Yulina Hana , Sofyan Ahmad , Mastur Mastur
Published: April 2024

Bermula dari kebutuhan dilapangan bahwa mata kuliah Media Fotografi di Program Studi Teknologi Pendidikan FKIP ULM perlu kiranya suatu pengembangan media video yang dapat membantu pemahaman mahasiswa secara konstektual utamanya pada materi jenis-jenis lensa kamera. Tujuan penelitian ini yaitu untuk menjelaskan hal-hal abstrak menjadi lebih konkrit dengan jalan penelitian dan pengembangan berupa video pembelajaran media fotografi jenis-jenis lensa kamera. Penelitian ini menghasilkan suatu produk video pembelajaran untuk mata kuliah fotografi jenis-jenis lensa kamera, utamnya digunakan untuk memperjelas mpemahaman mahasiswa dari abstrak menjadi konkrit dan atau konseptual menjadi lebih konstektual. Pengembangan produk video pembelajaran yang telah dilakukan pada uji skala kecil dilakukan oleh ahli naskah dan bahasa diperoleh persentase nilai 82% yang termasuk dalam kategori layak. Ahli materi menyatakan sangat layak dengan persentase nilai 94% dan ahli media pun menyatakan sudah layak dengan persentase nilai 89.51%. Uji coba kelompok besar diberlakukan kepada responden mahasiswa berjumlah 227 orang dengan persentase nilai mencapai 89.51% yang berarti produk video pembelajaran yang telah dikembangkan mendapat respon positif dan layak dari pengguna mahasiswa untuk membantu pemahaman mahasiswa secara konkrit dan konstektual
Pengembangan E-Learning Berbasis Moodle Mata Pelajaran Teknik Pengelolaan Audio Video Kelas XII
Authors: Humaira Rizqa , Mansur Hamsi , Utama Agus Hadi
Published: April 2024

Proses pembelajaran teknik pengelolaan audio video masih mengalami beberapa hambatan belajar di SMKN 3 Banjarmasin Kelas XII. Hambatan belajar tersebut disebabkan oleh komposisi mata pelajarannya yang membutuhkan suatu pengelolaan yang terintegrasi seperti pengembangan e-learning berbasis Moodle. Perlu diketahui, bahwasanya mata pelajaran teknik pengelolaan audio video membutuhkan platform e-learning guna menunjang proses pembelajaran kolaboratif yang terintegrasi antara guru, sumber belajar, dan peserta didiknya. Tujuan penelitian ini adalah untuk mengembangkan suatu platform e-learning berbasis Moodle yang layak digunakan untuk mengelola pembelajaran teknik audio video yang disesuaikan dengan analisis kebutuhan berupa penyusunan desain prototipe konten yang telah ditetapkan. Tahapan penelitian dan pengembangan yang digunakan bermula dari tahapan perencanaan berupa analisis kebutuhan, tahapan desain penyusunan prototipe konten, dan tahapan pengembangan konten. Penilaian kelayakan ditentukan oleh expert judgement yang berasal dari ahli pakar media pembelajaran, ahli pakar materi, dan respon peserta didik yang menyatakan produk pengembangan e-learning berbasis Moodle mata pelajaran teknik pengelolaan audio video kelas XII di SMKN 3 Banjarmasin telah layak untuk digunakan.
PENGEMBANGAN E-LEARNING BERBASIS MOODLE MATA PELAJARAN MATEMATIKA KELAS XI DENGAN PENDEKATAN PROBLEM BASED LEARNING (PBL) DALAM MENINGKATKAN HASIL BELAJAR
Authors: Fadhillah Fauzan , Mansur Hamsi , Mastur Mastur
Published: April 2024

Studi ini menghasilkan E-learning berbasisMMoodle untuk media ajar mata pelajaran matematika. Tujuan dari penelitin untuk mengetahui pengembangan, kelayakan dan peningkatan hasil belajar melalui media E-Learning pelajaran matematika di kelas XI. Penelitian ini menggunakan metode R&D dengan modeloAllesi & Trollip. Tahap pertama, planning untuk menetapkan tujuan dan maksud dari pengembangan sebuah produk. Kedua, yaitu rancangan untuk menjelaskan pendahuluanlprogram. Ketiga, adalah peningkatan untuk proses pembuatan konsep rancangan menghasilkan suatu prosuk. Metode dan alat yang dipakai yaitu wawancara, observasi, kuesioner dan uji coba uji coba lapangan dengan pendekatan Problem Based Learning (PBL). Metode analisis data yang dipakai yakni analisis kuantitatif danpkualitatif. Produk E-learning dikembangkan dengan flowchart sebagai petunjuk arah program. Produk berhasil dikembangkan dengan mendapat hasil “Sangat Layak” dari orang mempunyai keahlian media danlmateri. Kemudian uji coba lapangan dengan pendekatan PBL mendapatkan hasil rata-rata skor post-test sebesar 91,19 lebih tinggi dari rata-rata skor pre-test yang hanya sebesar 63,09. Sehingga media dalam proses belajar pada E-learning berbasis Moodle dapat dikategorikan mampu mengembangkan perolehan belajar untuk mata pelajaran Matematika kelaslXI di SMA Negeri 1 Kelumpang Hulu.
PENGEMBANGAN MULTIMEDIA PEMBELAJARAN INTERAKTIF BAHASA INGGRIS MATERI PRESENT TENSE DENGAN MODEL PEMBELAJARAN KONSEP DI SMP
Authors: Fachriawan Habibina , Mansur Hamsi , Rafiudin Rafiudin
Published: April 2024

Pengembangan multimedia pembelajaran interaktif Bahasa Inggris ini memiliki tujuan untuk mengetahui proses pengembangan dan kelayakan produk multimedia pemebelajaran interaktif dengan model pembelajaran konsep materi Present Tense kelas IX. Jenis penelitian ini merupakan penelitian R&D dengan pendekatan kualitatif. Model pengembangan yang digunakan adalah model Kemp yang memiliki sembilan tahapan utama, yaitu: (1) Masalah Instruksional, (2) Karakteristik Peserta Didik, (3) Analaisis Tugas, (4) Tujuan Instruksional, (5) Strategi Pembelajaran, (6) Urutan Isi, (7) Pengembangan Instruksional, (8) Penyampaian Pembelajaran, (9) Instrument Evaluasi. Hasil penelitian ini menunjukkan bahwa: (1) Multimedia pembelajaran interaktif mendapat hasil rata-rata dari angket ahli materi pada aspek kesesuaian materi 92,5% kriteria Sangat Layak, aspek kualitas materi 93% kirteria Sangat Layak, dan aspek kedalaman materi 89,98% kriteria Sangat Layak. (2) Multimedia pembelajaran interaktif ini sangat layak digunakan berdasarkan hasil rata-rata dari angket media pada aspek program 96,65%  kriteria Sangat Layak, aspek visual 90% kriteria Sangat Layak, aspek audio 100% kriteria Sangat Layak, dan aspek video 100% kriteria Sangat Layak. Maka Pengembangan multimedia pemebalajaran dinyatakan sangat layak digunakan.
PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS ANDORID PENDEKATAN CONTEXTUAL TEACHING AND LEARNING GEOGRAFI UNTUK MENINGKATKAN MINAT BELAJAR SISWA SMA
Authors: Aida Nurul , Mansur Hamsi , Mastur Mastur
Published: April 2024

Dalam meningkatkan proses pembelajaran, guru dituntut untuk membuat pembelajaran menjadi lebih inovatif yang mendorong siswa agar dapat belajar secara optimal baik. Penelitian ini bertujuan untuk mengetahui pengaruh terhadap peningkatan minat belajar siswa mata pelajaran Geografi kelas XI dengan media pembelajaran berbasis android pendekatan contextual teaching and learning. Jenis penelitian ini merupakan penelitian dan pengembangan (Research & Development menggunakan model pengembangan 4D. Tahapan dalam model pengembangan ini meliputi tahap define, design, development, dan dessiminate. Teknik pengumpulan data menggunakan angket, wawancara, observasi. Sementara teknik analisis data yang digunakan merupakan teknik analisis kuantitatif deskriptif menggunakan skala likert dan Uji N-Gain. Hasil penelitian dari validasi kelayakan materi mendapatkan skor 93,33% dan validasi kelayakan media mendapatkan skor 95%. Sedangkan penilaian uji pretest mendapat skor 41,03% dan Posttest sebesar 71,43% dan uji N-Gain mendapat skor 0,7% masuk dalam katagori “Tinggi”. Dapat disimpulkan bahwa penelitian pengembangan ini “sangat layak” digunakan sebagai media pembelajaran dan dapat meningkatkan minat belajar siswa.
ADOBE CREATIVE CLOUD EXPRESS SEBAGAI MEDIA BERBASIS WEB UNTUK MENDUKUNG PEMBELAJARAN
Authors: Maulana Reza , Mansur Hamsi , Sufyadi Susanti
Published: April 2024

Adobe Creative Cloud Express juga dikenal dengan nama Adobe CC Express merupakan produk Adobe yang berbasis web, pada perkembangan produk ini dapat menjadi media berbasis web untuk mendukung pembelajaran. Penulisan jurnal ini bertujuan untuk mendeskripsikan Adobe CC Express, fungsinya untuk mendukung pembelajaran serta langkah-langkah tahapan pengembangan media pembelajaran berbasis web. Metode yang digunakan dalam penulisan jurnal ini adalah studi pustaka melalui kegiatan pengumpulan data dan pengolahan data pustaka. Hasil studi pustaka dan pengembangan media pembelajaran berbasis Adobe CC Express memperlihatkan bahwa Adobe CC Express yang merupakan media berbasis WEB, sama seperti media berbasis WEB lainnya dapat diakses secara online. Perkembangan teknologi membuat perubahan terhadap pembelajaran untuk dapat beradaptasi. Media pembelajaran berbasis yang dirancang penulis dapat diakses secara online baik dengan menggunakan desktop atau android. Penulis merekomendasikan penggunaan Adobe CC Express untuk digunakan para Pendidik dan Tenaga Kependidikan sebagai media presentasi dalam pembelajaran, karena pemanfaatannya mudah yaitu dengan mempresentasikan selama pembelajaran berlangsung atau membagikan tautan website pada peserta didik dan pendidik tidak perlu melakukan instalasi Adobe CC Express. Sumber bahan ajar dapat dimuat dalam satu tautan website presentasi, media presentasi dari Adobe CC Express sudah memiliki transisi masing-masing tiap fitur menambahkan sumber bahan ajar. Penulis juga merekomendasikan untuk dilakukan penelitian lebih lanjut terkait Adobe CC Express.
PEMANFAATAN GOOGLE CLASSROOM UNTUK MENINGKATKAN HASIL BELAJAR DASAR DESAIN GRAFIS KELAS X SMK
Authors: Tinalia Tinalia , Mansur Hamsi , Satrio Adrie
Published: April 2024

Proses pembelajaran masa covid-19 menjadi permasalahan sehingga memerlukan alternatif lain. Google Classroom merupakan sebuah aplikasi yang akan terciptanya ruang kelas online yang dapat diakses tidak terbatas waktu dan ruang sehingga diharapkan dapat mengatasi permasalahan belajar. Penelitian ini bertujuan 1) Mengetahui keefektifan Google Classroom mata pelajaran Dasar Desain Grafis di kelas X SMK 2) Mengetahui hasil belajar peserta didik melalui media pembelajaran google Classroom mata pelajaran Dasar Desain Grafis di kelas X SMK.  Penelitian ini merupakan penelitian dengan jenis Quasi Experimental Design. Menggunakan desain penelitian Non Equivalent Control Group. Pengambilan sampel dalam penelitian ini dari 72 siswa kelas X Multimedia SMK Muhammadiyah 3 Banjarmasin terdiri 2 kelas dengan masing-masing 36 siswa. Hasil penelitian menunjukan nilai rata-rata hasil belajar siswa yang tidak menggunakan Google Classroom sebesar 48,47 sedangkan nilai rata-rata hasil belajar siswa yang menggunakan Google Classroom sebesar 86,81. Melalui penggunaan Google Classroom siswa lebih mudah belajar secara mandiri. Selain itu, dapat memudahkan guru sekaligus sebagai alternatif pembelajaran yang efektif. Hal tersebut juga membuktikan bahwa penggunaan Google Classroom dapat meningkatkan hasil belajar siswa.
MAPPING CRITICAL THINKING SKILLS OF JUNIOR HIGH SCHOOL STUDENTS IN THE CITY OF A THOUSAND RIVERS BASED ON LOCAL WISDOM
Authors: Irhasyuarna Yudha , Yamin Moh. , Fahmi Fahmi , Yulianti Yuyun Eka , Muslim M. , Rahmati Pramita Dwi , Maulidia Maulidia , Sadiqin Ikhwan Khairu , Rahman M. Rezki , Ali Akhmad Chaidir
Published: April 2024

Learning will be successful if students do not memorize the information they obtain but can criticize the information they obtain, relate their condition and the surrounding environment to this information, and use it to make changes. This research was conducted to measure the level of critical thinking of junior high school students in the City of a Thousand Rivers on natural science subject matter based on local wisdom. The research results illustrate that students' critical thinking skills still tend to be low, this requires continuous improvement to train students' critical thinking skills to achieve one of the educational goals.Keywords: Critical Thinking Skills, Mapping, Middle School Students.Pembelajaran akan berhasil ketika siswa bukan menghafalkan informasi yang didapatkannya, tetapi mampu mengkritisi informasi yang diperolehnya, mampu menghubungkan kondisi diri dan sekitarnya dengan informasi tersebut, dan menggunakannya untuk melakukan suatu perubahan. Penelitian ini dilakukan untuk mengukur tingkat berpikir kritis peserta didik SMP di Seribu Bungai pada materi pelajaran ilmu pengetahuan alam berbasis kearifan lokal. Hasil penelitian menggambarkan bahwa keterampilan berpikir kritis peserta didik masih cenderung rendah, hal ini mengharuskan adanya perbaikan berkelanjutan untuk melatihkan keterampilan berpikir kritis peserta didik demi mencapai salah satu tujuan pendidikan.Kata kunci: Kearipan Lokal, Keterampilan Berpikir Kritis, Pemetaan, Peserta Didik SMP.
PENGEMBANGAN E-LKPD BERBASIS ANDROID DENGAN MODEL PROBLEM SOLVING UNTUK MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS PESERTA DIDIK PADA MATERI LAJU REAKSI
Authors: Fahriah Maulina Wati , Hamid Abdul , Mahdian Mahdian
Published: April 2024

Telah dilakukan penelitian pengembangan e-LKPD berbasis android dengan model problem solving pada materi laju reaksi. Penelitian ini bertujuan untuk mengetahui (1) kevalidan, (2) kepraktisan, dan (3) keefektifan e-LKPD dalam meningkatkan keterampilan berpikir kritis peserta didik. Metode penelitian yang digunakan dalam penelitian pengembangan ini adalah Research and Development (R&D) dengan model pengembangan 4-D yang dimodifikasi menjadi 3-D yaitu: pendefinisian (define), perancangan (design) dan pengembangan (develop). E-LKPD diuji cobakan pada 28 orang peserta didik kelas XI MIA 2 SMAN 1 Alalak. Teknik pengumpulan data menggunakan instrumen tes keterampilan berpikir kritis, angket respon peserta didik dan guru, angket keterbacaan, lembar observasi, dan lembar validasi. Hasil penelitian menunjukkan bahwa e-LKPD yang dikembangkan telah memenuhi kriteria sebagai berikut: (1) Sangat valid dilihat dari aspek kelayakan isi, penyajian, bahasa, dan media. (2) Sangat praktis dilihat dari uji keterbacaan perorangan dengan kategori baik, dan uji keterbacaan pada kelompok kecil, respon peserta didik, respon guru, observasi keterampilan berpikir kritis peserta didik, serta aktivitas mengajar guru menggunakan e-LKPD dan mengelola kelas dalam kategori sangat baik. (3) Sangat efektif dilihat berdasarkan N-gain keterampilan berpikir kritis peserta didik yang termasuk dalam kategori tinggi.
IMPLEMENTASI MODEL SCIENTIFIC CRITICAL THINKING (SCT) MELALUI PEMBELAJARAN DARING UNTUK MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS DAN SELF REGULATION PESERTA DIDIK PADA MATERI HIDROLISIS GARAM
Authors: Sabillilah Gunawan , Bakti Iriani , Winarti Atiek
Published: April 2024

Telah dilakukan penelitian tentang implementasi model SCT melalui pembelajaran daring terhadap keterampilan berpikir kritis dan self regulation peserta didik SMAN 4 Banjarmasin. Penelitian ini bertujuan untuk mengetahui (1) perbedaan keterampilan berpikir kritis peserta didik, (2) perbedaan self-regulation peserta didik setelah mengikuti pembelajaran menggunakan model SCT dengan model pembelajaran konvensional dalam pembelajaran daring pada materi hidrolisis garam. Metode dalam penelitian ini adalah quasi experiment dengan desain penelitian non equivalent control group design. Sampel penelitian ini adalah peserta didik kelas XI MIPA 4 sebagai kelas eksperimen dan kelas XI MIPA 3 sebagai kelas kontrol di SMAN 4 Banjarmasin. Variabel bebas adalah model pembelajaran, sedangkan variabel terikat adalah keterampilan berpikir kritis dan self-regulation. Pengumpulan data menggunakan teknik test dan non-test. Teknik analisis data menggunakan analisis deskriptif dan inferensial menggunakan uji-t. Hasil penelitian menunjukkan bahwa (1) terdapat perbedaan keterampilan berpikir kritis peserta didik antara kelas eksperimen dan kontrol (2) terdapat perbedaan self-regulation peserta didik antara kelas ekperimen dan kelas kontrol. Kelas eksperimen dengan penerapan model pembelajaran SCT lebih baik dibanding kelas kontrol dengan penerapan model pembelajaran kovensional untuk meningkatkan keterampilan berpikir kritis dan self-regulation peserta didik pada materi hidrolisis garam.
FORMULASI DAN EVALUASI GEL HAND SANITIZER DARI MINYAK ATSIRI BUNGA LILI (Lilium auratum)
Authors: Febrianti Dwi Rizki , Kumalasari Eka , Niah Rakhmadhan , Ariani Novia , Supomo Supomo , Sandi Dita Ayulia Dwi
Published: April 2024

Minyak atsiri bunga lili (lilium auratum) dapat berpotensi sebagai antibakteri dengan memformulasikan dalam bentuk sediaan gel hand sanitizer. Tujuan penelitian ini adalah untuk menentukan sediaan gel antiseptik (Hand sanitizer) minyak atsiri bunga lili dengan berbagai konsentrasi gelling agent carbopol 940 yang mempunyai sifat fisik yang baik dan memenuhi syarat. Carbopol 940 divariasikan dengan konsentrasi 0,667 % dan 1,334% dari total formula. Penelitian ini menggunakan metode eksperimental. Formula diuji sifat fisiknya, seperti uji organoleptis, pH, homogenitas, daya lekat dan daya sebar. Hasil penelitian menunjukkan dari kedua formula dengan variasi konsentrasi gelling agent carbopol 940 yaitu 0,667 % dan 1,334% memenuhi syarat uji sifat fisik. Didapatkan hasil formula yang mempunyai sifat fisik yang memenuhi standar uji sifat fisik adalah formula II dengan konsentrasi Carbopol 940 1,334%. Kata Kunci : Lilium Auratum, Hand Sanitizer, Carbopol 940, Uji Sifat Fisik, Antibakteri The essential oil of lili (Lilium auratum) can potentially be antibacterial by formulating in the form of hand sanitizer gel preparations. This study is to determine the preparation of antiseptic gel (Hand sanitizer) of lilies essential oil with various concentrations of gelling agent carbophol 940 which has good physical properties and qualifies. Carbophol 940 with a variation in concentration of 0.667% and 1.334% with experimental methods conducted trials on formulations so that a product of hand sanitizer gel preparations of lilies essential oil that has good physical properties and qualifies. The results of the research showed that from the two formulas with variations in the concentration of the gelling agent Carbopol 940, namely 0.667% and 1.334%, it met the requirements. The resulting formula which had good physical properties was formula II with the amount of Carbopol 1.334%.
Review: Virgin Coconut Oil and The Pharmacology Effect
Authors: Kamri Andi Maulana
Published: April 2024

Diproduksi dari tanaman Cocos nucifera, minyak kelapa murni merupakan produk yang banyak digunakan di Indonesia, khususnya di Sulawesi Selatan di Indonesia tempat tanaman ini tumbuh. Namun, hanya sedikit orang yang menyadari dampak kesehatan sistemik virgin coconut oil (VCO). Fokus tinjauan ini ditentukan untuk menjelaskan efek farmakologi dari VCO. Artikel yang di identifikasi menggunakan metode eksperimental serta mempertimbangkan kriteria inklusi dan eksklusi dalam pemilihannya dengan menggunakan kata kunci yang digunakan. Efek nefroprotektif VCO juga dianggap sebagai efek antioksidan karena peran VCO dalam mencegah berkembangnya stres oksidatif diduga dapat menurunkan kemungkinan peningkatan ureum dan kreatinin. VCO yang mengandung medium-chain fatty acids (MCFA) dan memiliki sifat antioksidan diduga mampu menurunkan glukosa darah dengan cara meningkatkan laju metabolisme sehingga glukosa darah dapat diubah menjadi energi. Hasil yang diperoleh menunjukkan bahwa VCO mempengaruhi metabolisme glukosa dan lipid pada penderita diabetes dengan menurunkan kadar glukosa darah. VCO memiliki Asam laurat dan free fatty acids yang berfungsi untuk mereduksi stres oksidatif. Kata Kunci: Minyak kelapa murni, Farmakologi, Imunologi, Metabolisme, Dampak Terapi Produced from the Cocos nucifera plant, pure coconut oil is a product that is widely used in Indonesia, especially in South Celebes, where this plant grows. However, few people are aware of the systemic health effects of virgin coconut oil. (VCO). The focus of this review is to explain the pharmacological effects of VCO, as there has been no previous special review. The identified articles use experimental methods and consider inclusion and exclusion criteria in their selection using the keywords used. The nephroprotective effects of VCOs are also considered to be antioxidant effects because the role of the VCO in preventing the development of oxidative stress is suspected to reduce the likelihood of increased urea and creatinine. VCOs that contain medium-chain fatty acids (MCFAs) and have antioxidant properties are thought to be able to lower blood glucose by increasing the rate of metabolism so that blood sugar can be converted into energy. The results showed that VCO affects glucose and lipid metabolism in diabetics by lowering blood glucose levels. VCO has lauric acid and free fatty acids that serve to reduce oxidative stress.
Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions
Authors:   West University of Timisoara, Romania, BUNGET Ovidiu Constantin , DUMITRESCU Alin Constantin ,   West University of Timisoara, Romania, SUMANARU Anca Diana ,   West University of Timisoara, Romania, LUNGU Cristian ,   West University of Timisoara, Romania
Published: April 2024

This paper seeks to present the auditor-client negotiation process from non-financial assurance perspective, as to understand those factors that determine the way auditors conduct negotiations. For this, the authors analyzed a series of articles and publications extracted from Web of Science (WOS) or other research databases. These were selected based on their research topic, that focused mainly on auditor-client negotiation, assurance mission, and non-financial reporting. Further, the paper investigates most relevant research publications starting from year 2000 until present (from citations and journal ranking point of view) with the purpose of identifying those factors influencing the negotiation process when auditing non-financial information. In addition, this qualitative research represents a literature review synthesis of most relevant articles.
The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work
Authors:   Bucharest University of Economic Studies, Romania, LUPU Mihai , GHICA Magda ,   Bucharest University of Economic Studies, Romania, NASTASE Cornelia ,   Bucharest University of Economic Studies, Romania
Published: April 2024

In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and proper allocation of the corporate tax base between different jurisdictions or between companies operating within the same jurisdiction. However, transfer pricing transcends the fiscal problematic and significantly influences other aspects of a company's life, one of which is the image reflected in the annual financial statements, including cash flows or financial performance indicators, and through their analysis, the investment decisions of potential users of accounting information. Transfer pricing is, therefore, also a reference point in the audit work carried out at the level of companies part of national or multinational groups and involved in significant intra-group transactions, as compliance or noncompliance with the arm’s length principle directly influences the way in which different elements of income, expenses, results, assets, equity or liabilities are reflected or not in accordance with the true and fair view principle and thus, ultimately, the audit opinion. National and international auditing standards provide recommendations and guidance on how to deal with transfer pricing issues as part of audit engagements, reflecting a continuing concern by professional bodies to develop best practices in this area.
Audit Quality Assessed through Independence Indicators
Authors:   West University of Timisoara, Romania, LUNGU Cristian , BUNGET Ovidiu-Constantin ,   West University of TimiSoara, Romania
Published: April 2024

Audit quality is one of the most important concerns of audit firms, statutory audit regulators and academia. The purpose of this study is to analyze and evaluate the influence of auditor independence indicators on the quality of services provided. Based on the data available in the Audit Analytics database, a sample of 31 companies listed on the Bucharest Stock Exchange was selected, for which 124 observations were reported during four consecutive years. The results of the quantitative analysis performed demonstrated the existence of a significant and positive correlation between the variables that measure auditor independence, such as the provision of non-audit services, financial independence, Big 4 membership and turnover and the dependent variable - the quality of audit services.
Price volatility and demand of vegetables in three Brazilian Southeast supply centers between 2017 and 2021
Authors: Pucuhuaranga Cindy Lee Cajachagua , Ferraz-Almeida Risely
Published: April 2024

Vegetable consumption has increased in recent years due to the predisposition of people to have a healthy diet, which includes the ingestion of fibers, vitamins, and minerals present in fruits and vegetables.  In Brazil, lettuce, tomato, carrot, onion, and potato are the five vegetables with the highest consumption. In this study, the price volatility and the price elasticity measure (price elasticity of supply, price elasticity of demand, or price inelasticity) of lettuce, tomato, carrot, onion, and potato were evaluated in three supply centers (CEAGESSP, CEASAMINAS e CEASA/RJ) between 2017 to 2021. The results indicated that all the evaluated products had similar price volatility behavior between 2019 to 2021 in the three supply centers. Moreover, the years with higher instabilities of prices were 2020 for potatoes and carrots, 2019 for lettuce, and 2018 for onion. The price elasticity or inelasticity had independent behavior per supply center. However, there are some periods of inelasticity where the price does not influence the quantity demanded or supplied of the evaluated products. In conclusion, there is high variability of price and volume for tomato, potato, onion, lettuce, and carrot during the year. There was a negative in the price and volume of vegetables which indicates that the reduction of volume increases the price of vegetables. The prices of commercialized vegetables are strongly influenced by the forces of supply and demand, which configures a seasonal characteristic.
Estratégias de conservação e uso sustentável de áreas protegidas na região Amazônica: uma revisão sistemática
Authors: Wagner Carolina , Lima Renato Abreu
Published: April 2024

Na região Amazônica ocorre uma grande degradação das áreas protegidas por meio dos incêndios florestais, desmatamento, exploração madeireira e de minérios. Observa-se que estas áreas não estão sendo incorporadas e pouco está sendo discutido para buscar alternativas para essas alterações do meio ambiente. Assim, o objetivo deste presente estudo foi discutir estratégias para a conservação e o uso sustentável das áreas de Unidades de Conservação na região Amazônica. Tratando-se de um artigo de revisão sistemática em dissertações, artigos, livros e sites oficiais, disponíveis nas bases de dados: Scielo, Web of Science e Google Acadêmico com ênfase em apresentar a problemática proposta por meio de 34 trabalhos, distribuidos entre 2000 a 2023. Como resultado, destacou-se a importância da geração de inovações para atender à demanda por novas práticas e tecnologias, bem como para realizar a gestão desses recursos naturais sem levar ao seu esgotamento. Dessa forma, torna-se necessário buscar novas interações e combinações para fortalecer a rede de conhecimento, evidenciando o valor da biodiversidade, a fim de contribuir para um melhor planejamento de manejo, usos e enriquecimento da região Amazônica.
Convolutional Neural Networks to Estimate Residual Oil Saturation Through Partitioning Inter-Well Tracer Tests
Authors: Velasco-Lozano Moises , Balhoff Matthew T.
Published: April 2024

Modeling of chemical tracers represents one of the most powerful dynamic tools for reservoir characterization and estimation of oil saturation. However, the continuous monitoring during long times in partitioning inter-well tracer tests (PITTs), which extend to months or years in some field tests, limits the use of this technology. The large distance between wells and high partitioning coefficients are some of the main reasons for the slow production of tracers, where time-consuming numerical simulations are required to analyze the tracer data in reservoir models before field applications. Therefore, this work presents an innovative machine-learning (ML) workflow using convolutional neural networks (CNNs) for the estimation of residual oil saturation (Sor) based on the generation of partitioning tracer responses in heterogeneous media.

To train the CNN model a Python-based algorithm was developed to generate permeability and porosity fields providing significant information about the behavior of tracer production data. The CNN model was trained with extensive ideal and partitioning tracer profiles generated from PITTs in reservoirs under Sor using numerical simulations with UTCHEM software. The response feature in the CNN model corresponds to partitioning tracer profiles obtained from ideal concentration curves to analyze the tracer arrival delay caused by the volume of oil remaining in the reservoir. Numerical case studies and field data were examined to show the applicability of the CNN model developed under multiple flow conditions, where the estimation of Sor is based on a trial-and-error method to match the early partitioning tracer response, which is a simple process since the only unknown is Sor. In most cases, the partitioning tracer responses were properly estimated from ideal tracer data, resulting in a difference of less than ±0.02 compared to the value of Sor calculated. Thus, we show that CNNs represent potential methods for predicting the concentration behavior as a function of early tracer data measured. The work presented is designed to be a starting point for the development of novel machine-learning algorithms for interpreting tracer tests in reservoirs.
Co-Optimization of CO2-EOR Strategies Considering the Spatio-Temporal Sequence Prediction of CO2 Flooding and Sequestration
Authors: Zhuang. Xinyu. , Wang. Wendong. , Su. Yuliang. , Li. Yuan. , Li. Lei. , Hao. Yongmao.
Published: April 2024

CO2 injection for field development strategies serves not only to enhance hydrocarbon recovery but also to facilitate subsurface CO2 sequestration. The optimization problem aimed at coordinating CO2 flooding and sequestration simultaneously is proposed to ensure the comprehensiveness of CO2-EOR strategies. The conventional optimization workflow falls short in comprehensively incorporating the multidimensional reservoir information that influences CO2 flooding. In this paper, a novel optimization framework that couples the AST-GraphTrans model (Attention-based Spatio-temporal Graph-Transformer Network) and multi-objective optimization algorithm MOPSO (Multi-objective Particle Swarm Optimization) is established to optimize the CO2-EOR strategies in integrated development of CO2 flooding and sequestration simultaneously. The framework consists of two outstanding components. The AST-GraphTrans model is utilized to forecast the CO2-EOR dynamics, which includes cumulative oil production, CO2 sequestration volume, and CO2 flooding front. And the MOPSO algorithm is employed for handling the co-optimization of CO2-EOR strategies, i.e., maximizing the oil production while maximizing the sequestration volume with the containment of gas channeling. The effectiveness of the proposed framework is validated on a field-scale reservoir model. The results demonstrate that it can achieve the co-optimization of CO2-EOR strategies by considering the spatio-temporal sequence prediction of CO2 flooding and sequestration.
Advanced Methodology for Addressing Head Deterioration in Electrical Submersible Pumps (ESPs)
Authors: Ramos M. , Khalifah M. , Meshal F.
Published: April 2024

The paper introduces a novel methodology for calculating head deterioration in electrical submersible pumps (ESPs) due to mechanical wear, aiming to enhance the understanding of pump head curve performance deviations and improve ESP monitoring.

The methodology is grounded in the regression of experimental data from portable separator rate tests and ESP sensor data, using over 100 data points from an oil field. Simultaneous charts and Visual Basic software were utilized to incorporate correction factors and correlations, establishing a new trend. This approach considers variables like pump intake and discharge pressure and frequency during testing, emphasizing the alignment of operational points with the catalogue curve and recognizing potential influences such as measurement errors, pump wear, and fluid property deviations.

By applying the Head Derating Factor derived from the new methodology, a better match between downhole and portable separator rate test outcomes was achieved, with the deviation decreasing from 14% to 6%. The developed ESP model, based on this methodology, offers accurate historical matching to conducted rate tests, streamlining ESP diagnosis and decision-making throughout its run life. This has further facilitated improved ESP turnaround, enabling performance forecasting and equipment availability planning.

This paper presents a groundbreaking ESP monitoring system, integrating oilfield correlation and all ESP parameters into a unified system. This system, underpinned by the new methodology, offers diagnostic capabilities, production optimization, and ESP well tracking. It provides a comprehensive field overview of all ESP wells simultaneously, identifying wells requiring intervention, optimization, or replacement. The system showcases a dynamic and interactive graphical user interface, offering a holistic view of all ESP wells with three primary modules. This innovation marks a significant advancement in the petroleum industry’s state of knowledge, presenting a more efficient and integrated approach to ESP performance monitoring.
Cost-Effective Solution for Harsh Well Conditions Reciprocating Rod Pumping (RRP) Wells in Oman
Authors: Naser Abuelfotouh A. , Dahab Fadel
Published: April 2024

With continuous instability of oil prices, it became necessary to reduce the cost of lifting the crude oil from the wells. This cost reduction is not feasible for each stage of the total oil production system; therefore, the optimization of each component in the production system is a must.

The primary challenge is to extend the lifting equipment run life, especially the downhole components. For years, operators have been looking for reliable, flexible, and intelligent lifting systems to improve their operating costs, reservoir recovery factor by maximizing well production.

Production optimization meant to apply an optimum analysis and comprehensive investigation of well production system; including the artificial lift system that expected to increase the oil production and reduce the operating costs.

When producing difficult fluids from marginal, mature, and brown onshore oil fields, Sucker rod (Beam and Progressive Cavity) Pumping systems are typically the most common artificial lift methods used. The primary challenge is to extend the lifting equipment run life, especially the downhole components. Production optimization found to be an essential for the life cycle of each system to extend run life, decrease cost, and increase the cumulative production per well. High WC (90% & above), corrosive environment, sand production & scale build up resulted from water flooding effect are factors that result in harsh operating condition that dramatically affect downhole equipment lifetime & lead to premature failure.

In some of the fields premature failures resulted from harsh operating conditions are found close to 70% of total premature failure & 35% of total failures. The failures and problems related to Beam pumping (BP) and the success resulted from the applications of the system optimization has encouraged us to be selected to be the subject of this paper.

This presentation will discuss in full details the current downhole pump failures, challenges & plan of improving downhole pump metallurgy, configuration the application using latest technology in BP system. It will share different case histories and best practices from BP Wells by using actual well data and performance.

This topic can be summarized in: -

Heavy oil harsh well condition challenges & operational performance of beam pumping system in such these conditions. Solids & abrasives related failures investigation & solution planning Success stories maximizing pump efficiencies and minimizing failure rates of beam pumping system Cost saving impact after using solutions.
Power of Lean Strategic A3 to Overcome Chronic Operation Challenges
Authors: Al-Busafi A. , Albalushi N.
Published: April 2024

Bahja Rima area is one of largest cluster in Petroleum Development Oman company in term of production & distances between facilities. Overall production system performance facing a lot of challenges to meet the main Key Performance Indicators (KPIs) which related to HSE, oil & gas production, cost reduction, & people as stated in score card. In PDO Key performance indicators (KPIs) support the company to understand if the company is on track or not to meet the set targets. KPIs play a substantial part of the information that required to govern & describe how overall company will progress in meeting its business targets. key KPIs related to HSE, production & people were lagging compared to agreed targets with large impacts on overall field performance in term of production, budget, lean capabilities & HSE. Hence, tremendous integrated efforts using Lean approach were made to overcome those challenges in term of planning to meet the set targets for the area.

The tactic had been structured using the Strategic A3 approach with clear milestones & timelines. A simple method was established to focus on the top 4 main themes: HSE, People, Production, & deferment. As part of using strategic A3 approach other lean tools been used like Practical Problem-Solving PPS & Lean project.

This project undergone A3 Strategic Planning Work as Lean project approach as below:

Setting the Direction: operation & maintenance Leaders determine the asset primary strategy requirements Identify the Gaps Set Milestones to Close the Gap: smart goals been agreed, & those goals are specific, measurable, achievable, realistic, & timely Developing Detailed Action Plans to Achieve the Goals: The plan includes all the individual steps that the organization will take to achieve the goals. Each element should have identified owners, teams, & associated dates.

A green belt (6-Sigma as part of Lean projects) was initiated in 2022 to investigate the possibility of improving one of the KPI related to production measurement. This Lean project undergone Six Sigma Green Belt Lean project approach.

These efforts have resulted in a pronounced business benefit such as: Building needed people capabilities across the area. Improving the HSE statistics in-term of reporting. % Oil Gain. % deferment reduction. Full Time Equivalent (FTE) saving which was wasted on various parts of the old methodology.

Building Consensus: By using practical problem solutions & countermeasures based on data, which improved accountability for plan results & the likelihood of successful strategy deployment. It helps the team follow a thinking process, facilitates communication, & builds consensus & Focusing on a priority.
Acquiring High-Resolution Images While Drilling in a Fast Logging Environment Utilizing a New Ultrasonic Sensor
Authors: Hamadani A. , Al Sawafi S. , Taher A.
Published: April 2024

Fractures play a significant role in evaluation of carbonate reservoirs, where understanding the fracture type and networking is a key to evaluating their impact on the porosity-permeability relationship. The presence of fractures also increases the likelihood of having partial or total loss of circulation, which has a direct impact on drilling operations. Carbonate reservoirs are known to be laterally heterogenous.

The sensors utilized were basic formation evaluation sensors (gamma ray, resistivity, density, and neutron porosity) combined with an ultrasonic imaging tool, which was utilized for the first time in the field. The ultrasonic sensor uses four transceivers that operate in a pulse-echo mode. Firing simultaneously, the transceivers provide a total of 2,000 travel-time and reflection-amplitude measurements each second, enabling the creation of high-resolution images at high logging speeds. The image can be acquired in multiple modes, while drilling and pulling out of hole, to enable the evaluation of time-dependent changes in the formation. Drilling parameters are optimized to ensure that a high-quality image is acquired while drilling by minimizing the vibration and optimizing the ratio between the rotational speed and rate of penetration.

The case study was a 4,200-ft lateral section drilled using water-based mud. The reservoir had varying thickness of 13 to 27 ft, dipping in a south-easterly direction. The high-resolution amplitude image provided an understanding of fracture mechanisms within the local reservoir sector as well as highlighting asymmetric features and bedding planes. Transit-time analysis facilitated detailed evaluation of borehole size and shape, as well as providing principal stress orientations. Bed-boundary dip interpretation and secondary porosity evaluation, in terms of fractures and vugs, were useful for a better understanding of the geological setting and lateral variation of petrophysical parameters leading to reservoir characterization.

The ultrasonic sensor has been shown to provide high-quality and high-resolution images at fast logging speeds. The tool provides both travel-time and amplitude images, which can be integrated for identifying the fracture type and revealing important information about the borehole shape and deterioration.
Advanced Sonic and Ultrasonic Diagnostics Help Understand Well Leak Behind Multiple Casing Strings: A Kuwait Case Study
Authors: Alshammari A. , Fituri M. , Ali Y. , Al-Naqi A. , Wielemaker E. , Singh K. , Ujagar U. , Saikia J. , Kamal A.
Published: April 2024

A well in Burgan field is producing oil with high H2S content from Burgan reservoir, which was never observed in this part of the field. The H2S appears to be leaking from different reservoir layers. Two possible sources of the H2S in this field are the shallow Umm Er Radhuma and Tayarat formations, above the Burgan reservoir, and the deep Ratawi and Minagish formations below the reservoir.

The Burgan formation for this well was cased with two casings (9.625 in. and 13.375 in.). The 9.625-in. casing was cemented, and cement evaluation logs were run. However, no cement evaluation logs were recorded after the 13.375-in. casing was cemented. In the past, it was not possible to evaluate cement for a second barrier. However, with the new development in the advanced sonic and ultrasonic measurement, it became possible to evaluate cement for the first barrier (9.625 in.) and the second barrier (13.375 in.) simultaneously, which was utilized for this well for cement evaluation and advanced fracture analyses. In addition to the cement evaluation, a combination of noise, corrosion, and production logs was used to further enhance the investigations. The noise and the production log investigations were performed through Y-tool with an electric submersible pump that was used to further increase the drawdown to activate and excite any source of leak during the investigation.
Evaluation of Foam Stability using Treated Produced Water from Zero Liquid Discharge (ZLD) Technology
Authors: AlYousef Zuhair , Ayirala Subhash , Algadrah Abdulkaream , Alsaleh Salah
Published: April 2024

One of the major drawbacks of using foam to reduce the gas mobility in oil fields is its stability at harsh reservoir conditions. A key factor that impacts the foam stability is the type and chemistry of the water used to prepare the treatment fluid. The objective of this work is to investigate the impact of treated produced water obtained from the Zero Liquid Discharge (ZLD) technology on foam stability and to promote environmental sustainability/water circularity in foam assisted gas injection projects.

In this study, a high-pressure high-temperature (HPHT) foam analyzer was used to investigate foam properties. High salinity brine (HSW) and treated produced water (TPW) from the ZLD technology were used to prepare the surfactant solutions. One foaming agent was used to conduct this assessment. Foam half-life, foam structure, and bubble counts were measured to assess foam stability. The results demonstrated that the TPW has a significant impact on foam stability. The foam generated using the TPW from the ZLD technology is more stable than that generated using the HSW. The foam generated using the TPW has a greater foam density (higher bubble count and smaller size) when compared to that produced using the HSW. In additions, the results showed that the foam generated using TPW has at least 24 times longer foam half-life than that produced using the HSW. Smaller bubble size, larger bubble count, and longer foam half-life are indicative of more stable and stronger foams.

This work, for the first time, evaluates the impact of TPW on foam stability. The promising results obtained suggest that the proposed method of using TPW for generating stable foams may overcome some of the challenges associated with conventional foam applications besides promoting environmental sustainability in foam assisted gas injection projects due to effective produced water recycle/reuse.
Integrated Experimental and Simulation Study of Miscible Gas Flooding in Multi-Layered Light Oil Reservoir, Onshore Oil Field Thailand
Authors: Laochamroonvorapongse Rapheephan , Pancharoen Monrawee , Srisuriyon Jantakan , Worawutthichanyakul Thanawut , Hanchaiphiboolkul Suwapich , Rujipimolkit Chuthanart , Doungprasertsuk Chonlada
Published: April 2024

The remote area in Thailand’s onshore oil field has been under waterflooding. The improved oil recovery study was initiated to seek opportunities for infill well drilling, waterflood improvement, and enhanced oil recovery (EOR). The technical EOR screening results show that the miscible hydrocarbon gas injection is the most suitable EOR method. This study aims to conduct an integrated laboratory and simulation research of hydrocarbon gas injection in this area.

The integrated laboratory studies include PVT analysis, oil swelling test, asphaltene deposition test, minimum miscibility pressure (MMP) measurement, and three gas coreflood tests at a pressure of 2,500 psi (at MMP), 3,000 psi (above MMP), and 2,000 psi (below MMP). The coreflood results are used to calibrate the input parameters in the core-scaled simulation before utilizing them in the field-scaled compositional simulation model. The gas injection scenarios include gas injection alone and water-alternating-gas (WAG) and are sensitized based on injector locations, injection rates, and WAG parameters to identify the optimal injection strategy.

The SARA analysis shows an asphaltene content of 0.2%, and the asphaltene onset measurement test suggests the potential of asphaltene deposition when mixing live oil with injection gas. The slim tube tests indicate that an MMP of 2,535 psi is required to achieve the miscibility state. From the coreflood tests, the gas injection at a pressure of 3,000 psi is the most favorable condition, which could achieve the highest oil recovery factor at 95%. After gas injection, the permeability reduction is observed between 4 – 7%, and a small trace of asphaltene solid was detected from core thin-section images. From the simulation study, the optimal strategy is injecting water-alternating-gas (WAG) at updip locations by converting two existing producers, yielding an incremental recovery factor of 3.4%.

This study presents the integrated laboratory and simulation study workflow of hydrocarbon gas injection in complex multi-layer light oil reservoirs. The investigation of asphaltene deposits and their impacts is included.