bluuebunny/crossref_metadata_2025 huggingface dataset:
PELATIHAN PENGGUNAAN ADMIN WEBSITE RUMAH DIGITAL GOMBENGSARI
Authors: Budiarto Sony Panca
Published: May 2023

Website rumah digital gombengsari adalah sistem pariwisata berbasis teknologi yang terintegrasi dengan UMKM, penginapan dan biro perjalanan. Sistem ini hasil kolaborasi kegiatan matching fund kedaireka tim dosen dan mahasiswa STIKOM PGRI Banyuwangi dengan Pokdarwis Gombengsari selaku koordinator pelaku wisata, umkm, penginapan dan biro perjalanan di gombengsari. Keberadaan sistem ini dimaksukan untuk memberikan solusi atas permasalahan Pokdarwis Gombengsari yang mengalami kesulitan dalam memperkenalkan potensi wisata, UMKM, penginapan dan biro perjalanan yang ada di gombengsari ke wisatawan lokal maupun internasional. Setelah sistem selesai dibuat permasalahan lain muncul yaitu pengetahuan SDM terkait penggunaan teknologi dan informasi digital masih kurang. Website rumah digital gombengsari yang sudah dibuat tidak pernah di update isinya. Untuk mengatasi hal tesebut, kami sebagai pengembang sistem akan melakukan kegiatan pengabdian kepada masyarakat khususnya kepada pokdarwis gombengsari terkait cara penggunaan dan pengoprasian admin website rumah digital gombengsari. Teknis pelaksanaan pengabdian dikhususkan dengan melakukan sosialisasi, pelatihan dan praktikum kepada calon admin web rumah digital gombengsari. Dalam pelaksanaan pelatihan dan praktik calon admin web rumah digital gombengsari dibekali dengan buku petunjuk penggunaan website rumah digital gombengsari. Hasil yang didapat selama kegiatan pengabdian pelatihan admin web rumah digital gombengsari adalah pokdarwis gombengsari sudah mempunyai operator khusus yang menangani dan mengelola website rumah digital gombengsari.
PENGGUNAAN ALAT PERAGA PAPAN ALJABAR DALAM PENJUMLAHAN DAN PENGURANGAN BILANGAN BULAT UNTUK SISWA PKBM BUDI LUHUR
Authors: Triyani Triyani , Larasati Niken , Wardayani Ari , Tripena Agustini , Riyadi Slamet
Published: May 2023

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kualitas dan motivasi pembelajaran matematika khususnya materi penjumlahan dan pengurangan bilangan bulat pada siswa PKBM Budi Luhur Pekaja Banyumas. Kegiatan pembelajaran ini dilaksanakan secara luring di awal semester gasal tahun akademik 2022/2023 dengan melibatkan siswa kelas 7 (tujuh). Metode pembelajaran yang digunakan adalah ceramah dan demonstrasi penggunaan alat peraga yang diberi nama ’papan aljabar’. Alat peraga papan aljabar merupakan alat peraga konkrit hasil pengembangan dari alat peraga semi konkrit yaitu garis bilangan yang digunakan untuk menjelaskan materi penjumlahan dan pengurangan bilangan bulat. Evaluasi keberhasilan hasil kegiatan pembelajaran didasarkan dari nilai pre test dan post test yang diberikan kepada siswa sebelum dan sesudah menggunakan alat peraga papan aljabar. Hasil evaluasi menunjukkan bahwa rata-rata nilai siswa meningkat sebesar 64,7 % untuk materi penjumlahan bilangan bulat dan 39,1 % untuk materi pengurangan bilangan bulat.
A Base Nacional Comum Curricular e as canções dos Festivais de Música de Roraima: atividades para o ensino de música
Authors: Silva Jefferson Tiago de Souza Mendes da , Nascimento Andressa Sousa do
Published: May 2023

Este artigo é resultado da monografia realizada no curso de licenciatura em Música da Universidade Federal de Roraima, e teve como objetivo apresentar atividades pedagógicas musicais com base em canções regionais apresentadas nos Festivais de Música de Roraima, com base nas diretrizes da Base Nacional Comum Curricular (BNCC) e do modelo composição, apreciação e performance, literatura e aquisição de habilidades (C(L)A(S)P), de Swanwick, as canções foram retiradas do CD Finalistas do Festival Canto Forte. Para a construção dos referenciais teóricos sobre a temática, tornou-se importante tratar sobre os festivais de música em Roraima, sobre identidade regional, por meio das manifestações artísticas do Festival de Música Canto Forte, do modelo C(L)A(S)P e da legislação vigente. A pesquisa surgiu no sentido de buscar outros caminhos para o ensino de música em Roraima, além das músicas nacionalmente conhecidas. O desdobramento da pesquisa permitiu a elaboração de planos de aula para a educação básica, com base em canções regionais aplicáveis às orientações da BNCC.
Percepções de professores bacharéis sobre a construção de sua identidade profissional docente
Authors: Dias Maria Isabel Alencar , Ferreira Adriana Assis , Allain Luciana Resende
Published: May 2023

Este artigo, decorrente de uma pesquisa de mestrado, buscou identificar, na perspectiva de dez professores bacharéis com tempo de docência entre 7 e 15 anos, todos com graduação e pós-graduação em áreas técnicas e com vínculo efetivo a uma universidade pública mineira, como se dá a constituição da sua identidade profissional docente. Originados de entrevistas semiestruturadas, os dados obtidos foram analisados com o fim de identificar seus saberes e práticas docentes, com base na lente teórica de Maurice Tardif, e de responder aos objetivos propostos neste estudo. Segundo os sujeitos da pesquisa, os saberes provenientes dos cursos de formação inicial em bacharelado não compreendem toda a complexidade que envolve os saberes necessários à docência. Admitem ser necessário ter aptidão para construir novos saberes e ressignificar aqueles existentes em sua prática pedagógica, comprovando ser imprescindível que as Instituições de Ensino Superior promovam ações voltadas à qualificação e desenvolvimento profissional destes docentes.
A Bibliometric Analysis on Fuel Prices Fluctuations and Tourism under the Era of Sustainable Development
Authors: Awan Ayesha , Bibi Mehwish , Bano Friha , Shoukat Sana
Published: May 2023

The tourism industry has great potential for growth in any economy. Its excessive input-to-output ratio has a significant favorable effect on the economy. Oil costs are affecting the tourism industry because oil fuel prices are a direct factor influencing the tourist industry both demand and supply. There has been demonstrated how the price of petroleum has affected transportation, aviation, and tourism has varied. So, for this purpose, the paper uses a bibliometric analysis method based on Scopus statistics, along with R studio productive methods and Vos viewer for visual results to determine the current trends within the along with oil price's consequence on the tourist industry. The findings used Descriptive analyses, thematic maps, and current trends of issues like oil price shocks and tourism operations to predict the frequency of courses. Lastly, by offering new research directions in sustainable tourism, this bibliometric analysis helps us to draw a conclusion to study.
Divorce and its Negative Impact on the Educational Achievement of School Students
Authors:   PhD in Anthropology, Southwestern University Neofit Rilski, Bulgaria, Foqara Mohammad
Published: May 2023

This article sheds light on the phenomenon of divorce and its negative impact on children's educational achievements. This article is intended to contribute to the enrichment of knowledge in the field of divorce, the field of education, and the field of education. The social and cultural context. The increase in the incidence of divorce increases the interest in dealing with this issue, which is a worrying phenomenon, since the divorce of the parents has consequences for the children's lives and in fact directly affects the educational achievements in general, and afterwards. We have academically weak children and this has a negative impact on society because the children are the backbone of any society and they are the people of society's future. Through this article, I reached important results from a social point of view, as children are victims of the phenomenon of divorce, and this affects them negatively from a social point of view, as it causes them to be isolated and not to engage in society. Educationally, divorce leads to a decline in the academic level of students, and psychologically, divorce negatively affects children's psyche and their self-perception. I recommend intensifying awareness and education centers for young people about to get married, which may lead to reducing the phenomenon of divorce, and increasing specialized centers in divorce affairs and trying to find compromises between couples who suffer from family problems.
Impact of COVID-19 on Clinical Training Satisfaction, Self-Esteem and Academic Achievement among Nursing Students in Jeddah City
Authors:   PhD of Nursing, (Leadership and Management), University of Jeddah, Saudi Arabia, Yasin Hala , Albhakli Taif ,   Bachelor of Nursing, University of Jeddah, Saudi Arabia, Almasri Hanouf ,   Bachelor of Nursing, University of Jeddah, Saudi Arabia, Jamjoom Walaa ,   Bachelor of Nursing, University of Jeddah, Saudi Arabia, Alrubaie Shahad ,   Bachelor of Nursing, University of Jeddah, Saudi Arabia, Guzaiz Taif ,   Bachelor of Nursing, University of Jeddah, Saudi Arabia
Published: May 2023

This study aimed to estimate the impact of the COVID-19 pandemic among nursing students that would negatively affect their clinical training satisfaction, self-esteem, and academic achievement. This is a cross-sectional study conducted among nursing students who were in clinical training during the COVID-19 pandemic period in Jeddah city from December 2019 to December 2020. A self-administered questionnaire was distributed among the nursing students using an online survey. The questionnaire was composed of basic demographic data (i.e. gender, GPA, training level, etc.), a 15-item satisfaction questionnaire, and the Rosenberg self-esteem scale to measure the self-esteem of the nursing students. As results of this study, we found that, Of the 106 nursing students, 81.1% were females and 36.8% had a GPA rating of 4.5 to 5. The majority demonstrated high satisfaction levels (77.4%). The mean self-esteem score was 24.5 (SD 24.5) out of 36 points with low self-esteem had been detected in 11.3% of the nursing students. Being a junior training level was the factor associated with increased satisfaction scores while gender female and poor GPA rating were the factors associated with decreased self-esteem scores; we conclude from the study the nursing students' clinical training satisfaction and self-esteem during the COVID-19 pandemic were high. The poor academic rating seems to influence nursing students' self-esteem but not their level of satisfaction.
Information System of the Electronic Identity Card and Kid Identity Card Recap (Case Study of Jebres District)
Authors: Kesdu Agvadita Ratih Palupi , Pantjarani Ari , Naury Chairullah
Published: May 2023

Jebres district is one of the areas under the leadership of the local government of the city of Surakarta. Jebres subdistrict office has a function to carry out the duties of some of the authority of the city government in its work area, which includes the fields of government, economy, development, people's welfare and the development of people's lives and other public service affairs handed over by the Mayor. One of the services is public service on the collection of E-KTP and KIA. E-KTP and KIA from Surakarta City Hall are handed over to each sub-district. The list of E-KTP and KIA located in the sub-district is not inputted back into the system, so when people want to take the E-KTP or KIA but they don't have the item, they have to look in the recap list provided by the City Hall and then look back to the E-KTP place. and KIA are stored, or to the DUKCAPIL room to re-confirm that the item doesnâ€™t exist. With the creation of this system, it will make it easier for public services to take E-KTP and KIA, and it will not take long to provide services. Based on the description of the background, it can be formulated the problem to be solved in this research is "How to design and create a recap information system for E-KTP and MCH in Jebres District". Limitations The problem that the author discusses in the study focuses more on the process of inputting E-KTP and MCH data already in Jebres District. Using the method of data collection and software development using the waterfall model. This system application is web-based using the CodeIgneter framework and the PHP programming language and MySql database. The results of this study are the flowchart of the developed system, context diagram, DFD, schematic diagram and the resulting system.
PROTECTION OF THE ATMOSPHERE OF URBANIZED AREAS FROM DUST EMISSIONS DURING THE MANUFACTURE OF AERATED CONCRETE STRUCTURES
Authors: Madani Maria
Published: May 2023

The article provides a solution to the urgent task of ensuring the protection of the natural environment and vital human interests from the negative effects of dust emissions generated during the production of aerated concrete and construction products based on it. It has been established that when traditional dust emission cleaning systems with cyclones is used, dust is emitted into the atmospheric air, and up to 100 % of the mass of dust is represented with particles of up to 20 microns in size. At the same time their median diameter is 12 microns, the percentage of particles with sizes less than 10 microns (PM10) is 40 %, the percentage of particles with sizes less than 2,5 microns (PM2,5) is 0.5 %. The percentage of particles in the atmospheric air near the industrial site in the summer varies: for PM10 – from 12 % to 40 %; for PM2,5 – from 0.3 % to 0.5 %. At the border of the sanitary protection zone these values are 80 % and 0.5 %, respectively.
In order to reduce dust entering the atmosphere during the production of aerated concrete and construction products based on it, two options for the layout of emission dust removal systems with two consecutively installed dust collectors with counter-rotating flows, two additional devices of smaller sizes, with the organization of suction from the hopper of the main dust collector of the second stage are proposed and from the bunker of one of the additional devices. The use of the proposed dust cleaning system showed that the content of PM10 particles in the stream, emitted into the atmosphere, was decreased by 40 %, the content of PM2,5 particles – by 20 %. At the same time, the emission of dust into the atmosphere was decreased by 8.9 times.
Dependencies characterizing the degree of reduction of dust emissions into the atmosphere were established, as well as the ranges of changes in the regime and design parameters of the proposed dust cleaning systems, which ensure the least amount of dust entering the environment and the least energy costs for carrying out dust removal processes during the production of aerated concrete and building structures based on it.
IDENTIFICATION OF CONCENTRATIONS OF SUBSTANCES IN THE OPEN ATMOSPHERE WITH THE PROCESSED MEASUREMENT OF THE FOURIER SPECTRAL RADIOMETER
Authors: Kovalev Alexander , Titarenko Andriy
Published: May 2023

The theoretical justification was carried out and the method of operational remote non-sampling gas analysis of the atmosphere in emergency situations was selected. As a result of the analysis of the methods of non-sampling determination of substances in the open atmosphere, it was established that the most appropriate use of optical spectral methods of monitoring the composition of the atmosphere, based on the registration and subsequent analysis of the electromagnetic radiation of the object of observation. To determine the most effective method of remote monitoring, an analytical classification of all possible optical spectral methods of remote monitoring was compiled: lidar methods, acousto-optic filters, correlation spectrometers, interference light filters with reconfiguration, use of the Fabry-Pere interferometer. It has been established that to solve the problem of non-sampling analysis of substances in the open atmosphere, it is most appropriate to use an infrared Fourier spectral radiometer of medium spectral resolution, which works in passive mode in the window of atmospheric transparency of 7-14 μm and allows obtaining experimental information in real time.
Algorithms for the numerical solution of the problem of identification of substances and restoration of their concentrations based on infrared spectra of medium resolution in the region of 7…14 μm obtained on an IR Fourier spectroradiometer have been developed. Algorithms make it possible to identify substances by the unit spectrum of an open atmospheric track. Instead of considering a multidimensional system of linear equations, it is proposed to solve one or several one-dimensional problems. The transition to a one-dimensional problem is carried out by methods of correlation analysis. The influence of noise in the original spectrum on errors in solving the problem of determining concentrations was studied.
Small and Medium Sized Businesses Strategy Improving in Sustainability Transformation in Agrobussines Sector Industry in DKI Jakarta Area, Indonesia
Authors: Andaningsih IGP Ratih , Nugrahanti Trinandari Prasetya , Novita Novita
Published: May 2023

The purpose of research is to give contribution of SMEs in strategies and development in agrobusiness sector industry and environmental sustainability of agrobusiness sector.This research analyses small and medium sized businesses strategy improving in sustainability transformation in agrobussines sector industry in DKI Jakarta . The business agriculture needs solution environment and sustainability and transformation development business sector of of agriculute industry certain characteristics.Transformation practically development sector business industry one of the efforts to improve competence and skill and full support from government..This research uses with qualitative description and content analysis methode agrobusiness industry sustainability with in busines agriculture industry with 25 respondens. This agriculture environmentally sustainability business for SMEs focus to improving SMEs agrobusiness industry We summarize the SMEs Agrobusiness sector for development for SMEs Business especially agrobusiseness industry. The limitation of this research is that it is limited to the SMEs business transformation strategy for the sustainability of the agribusiness sector in DKI Jakarta Indonesia.. Thismaterial of sustainability agrobusiness industry and give added value to improving and development longterm progame sustainability agrobusiness..This research provides benefits and opportunities in agrobussines especially in development and implication to the realities of agrobusiness industry sector.
Analysis of Transformational Leadership Dimensional in Improving Knowledge Management of Village Official in Sungai Penuh City
Authors: Siswadhi Ferry , Gampo Haryono  , Karimi Kasman
Published: May 2023

A leader is said to be transformational when he can inspire his subordinates to accept the vision of the organization as his own while trying to improve the values of his organization. In the organization, the role of the leader is very big for the achievement of the goals of the organization. This study aims to analyze the Dimensions of Transformational Leadership in Improving Knowledge Management of Village Official in Sungai Penuh City. This research was conducted in Sungai Penuh City with village officials as research subjects. Details of 69 villages in Sungai Penuh City with case studies located in 3 sub-districts, namely Kumun Debai District, Pondok Tinggi District, and Sungai Bungkal District. So from 3 sub-districts with 21 villages, the number of respondents in this study was 124 village officials. Sources of data were obtained from interviews (interviews) and a list of questions (questionnaires). This research uses Structural Equation Models (SEM) data analysis and uses AMOS as an analytical tool. The results showed that the large influence of the dimensions of Transformational leadership which consisted of four consisting of Idealized influence, Individualized consideration, Inspirational motivation, and Intellectual stimulation had an effect of 44.7% on Transformational leadership in Village Official in Sungai Penuh City. Transformational leadership has an effect of 13.3% on the knowledge management of village officials in Sungai Penuh City.
Bibliometric Analysis of Internationalization Strategies in Supporting MSME Business Growth in Indonesia
Authors: Saptaria Lina , Mukhlis Imam , Murwani F. Danardana
Published: May 2023

Research on MSME internationalization strategies is interesting and important in increasing global scale business growth. This study aims to analyze the five dimensions of internationalization strategy including market entry, target market strategy, time strategy, allocation strategy, and coordination strategy that supports MSME business growth in Indonesia. There have been no studies that have reviewed this topic using bibliometric analysis. Our analysis includes 180 journal articles published in Scopus, Google Scholar, and Crossref between 2018 – 2023. Researchers use VOSviewer software to classify and visualize research results. Research findings show that Indonesian MSME players combine several internationalization strategies such as market entry strategies, target market strategies, allocation strategies, and coordination strategies synergistically through e-commerce development so that they can help exploit existing competitive advantages or create new competitive advantages in the international market. Research on time strategies and allocation strategies has not been explored much, therefore this can be raised as a further research topic. The implications of this research present a bibliometric analysis of the dimensions of Indonesia's MSME internationalization strategy and propose future research directions.
Synergity and Community Empowerment in Organic Waste Management in Wringinanom, Gresik
Authors: Salmon Indra Pratama Putra , Thaha Abdurrahman Rahim
Published: May 2023

This research aims to examine the processing of organic waste into useful products for the community. Departing from the high volume of organic waste produced (61.97 kg per RT per day) along with bad impacts, the strategy used is the processing of waste followed by the dissemination of processing results by the composter method. This research used is descriptive analytic and participatory rural appraisal (PRA) approach which aims to encourage community participation in program implementation. This research was carried out in Pasinan Lemah Putih Village, Wringinom Subdistrict, Gresik Regency by collaborating with several stakeholders, namely the local village government, community, and implementor/expert/academic team. Data source in the form of narratives resulting from discussions and observations, secondary data, and documentation. The results show that the processing of organic waste can reducing waste volume per day and adverse effects. From an economic perspective (livelihood), processed organic waste is capable of producing 15-20 liters of liquid organic fertilizer (POC) valued at IDR 975,000 to IDR 6,000,000 in one RT per day. From a social and environmental perspective, organic waste processing, which is continued with dissemination, has provided environmental insights and new experiences for all levels of society in Pasinan Lemah Putih Village in the form of improving the quality of life of the community, the spirit of preserving environmental beauty, the spirit of preventing littering, and reducing the adverse effects of waste such as bad smell and disease.
Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office
Authors: Irawati  , Sitinjak Musa Maha Sulung , Harjo Dwikora , Fahriah Aramia
Published: May 2023

E-Objection is one of the services of the Directorate of Taxes that can be used by taxpayers in submitting tax objection letters. E-Objection is an adoption policy that is an alternative to the previous program, namely the manual submission of objection letters. E-Objection can be accessed via E-Filling. This research is motivated by the lack of exploration of the introduction of E-Objection to taxpayers that there are still many who submit objection letters manually. Based on the data submitted by the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) and previous research in 2021 based on 2020 data, data on submitting objection letters online (E-Objectionareis still very minimal so that are problems in analyzing the effectiveness of E-Objection. Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil  DJP II. So that the purpose of this study can determine the effectiveness of E-Objection as an alternative to the previous system. Based on E-Objection data in the West Java DJP Regional Office II in 2020 there were 109 data and in 2021 there were 115 data so it could be known that there was an increase, but based on the percentage of effectiveness criteria, the percentage of e-objection effectiveness in the DJP of the West Java Regional Office II in 2020 was 8.93% and in 2021 it was 9.75% so that it can be concluded that the analysis of the effectiveness of E-Objection in KPP Pratama Cibitung during the Covid-19 pandemic (2020-2021) was ineffective.
Book-Tax Differences and Profit Growth: Evidence from Indonesia
Authors: Qolbiyah Qurrotal , Alamsyahbana Muhammad Isa , Chartady Rachmad , Armansyah Armansyah , Welly Yerisma
Published: May 2023

This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector.
Market Concentration in Construction Tenders in West Papua
Authors: Johantri Bagas , Aprilia Rachma , Sopian Sopian
Published: May 2023

This study aims to determine the level of market concentration in construction work tenders in West Papua and to investigate the correlation between the market concentration index and the average participation in tenders, the number of work packages, and average tender savings. West Papua has privileges in procurement and has special autonomy funds for development. The study uses tender data from 2018-2022 and employs the Herfindahl-Hirschman Index (HHI) and Concentration Ratio 4 (CR4) to calculate market concentration. The results indicate that, based on HHI, the market concentration in the building construction and civil engineering subsectors is generally low, except for civil engineering in 2022. However, based on CR4, the market concentration in the building construction subsector is moderate, and in the civil engineering subsector, it is low, except for 2018. Moreover, there is a negative correlation between the number of packages and average participants, as well as between the number of packages and CR4 values. The findings of this study can be useful for construction providers to understand the competition in tenders and assist the government in developing competitive procurement strategies. Future research can investigate the economic benefits of local West Papua businesses when market concentration is low.
The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects
Authors: Tandayu Brenda , Kalangi Lintje , Tangkuman Steven Josia
Published: May 2023

Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence of tax avoidance. The Tax Justice Network has revealed that corporations are the primary culprits of tax avoidance in Indonesia, with mining companies being among the examples of such practices that have been exposed. Related to this phenomenon, this study seeks to acquire factual evidence on how financial distress, thin capitalization and the disclosure of corporate social responsibility affect the tax avoidance among mining firms publicly listed on the IDX during the period of 2019 to 2021. By utilizing purposive sampling technique, this study successfully selected 18 companies, generating a total of 54 observational data that were used for analysis. To obtain the required data, this study relied on secondary sources such as audited financial statements, annual reports and/or sustainable reports. The main approach employed for analyzing the data and testing hypotheses in this study was multiple linear regression analysis. The findings of the study demonstrate that financial distress has a significant negative impact on tax avoidance. However, the study did not find statistically significant evidence to support the impact of thin capitalization and corporate social responsibility disclosure on tax avoidance.
Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress
Authors: Suranta Eddy , Satrio Muhammad Alif Bimo , Midiastuty Pratana Puspa
Published: May 2023

This study aims to provide empirical evidence of the effect of investment, free cash flow, earnings management, interest coverage ratio, liquidity and leverage on financial distress. The dependent variable is financial distress as measured by the Altman Z-score. The independent variables are total assets growth as a proxy for investment, free cash flow, earnings management with modified Jones model, interest coverage ratio, leverage and liquidity. This study was tested using ordinal logistic regression analysis. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was selected using purposive sampling with a total of 392 observations. The results of this study indicate that free cash flow, interest coverage ratio and liquidity have a significant effect on financial distress, while investment, earnings management and leverage have no effect on financial distress. The implication of this research is to prove the signal theory and agency theory. The limitation of this study is that there are still errors of type I and II in classifying companies that experience financial distress and non-financial distress
Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)
Authors: Manya Marlon , González-Rabanal Miryam C.
Published: May 2023

The COVID-19 pandemic has caused certain elements of the Financial Statements, such as accounts receivable, to show a greater indication of impairment, caused by the difficulty and possibility of insolvency of customers in the recovery of outstanding securities . This caused companies in general to modify the accounting treatment under the international standard IFRS 9 applicable from 2018. The objective of this article is to determine the portfolio risk that affects the calculation of these provisions, through a case study in Ecuador. To this end, a database of clients of a non-financial company was analyzed, and the composition of its portfolio segmented by day of delay, observing the component called probability of default (PD), which was determined by binary logistic regression. A model was obtained that allowed to obtain the desired probability, and consequently under the approach of IFRS 9, the calculation of the expected credit loss (ECL). The results obtained estimated a portfolio impairment of 23%, compared to the baseline scenario of 9%.
Commentary | Shifting Winds in South Asia: Challenges for The Dragon, Eagle, Elephant and the Hidden Tiger
Authors: Rahman Zillur , Zahir Apon
Published: May 2023

The old US-led world order, which has persisted in the region since the end of the Cold War, is now coming to a close. The rapid growth in China’s economic might has adorned it with grand ambitions to break away from the existing order and forge a new one where China once again retains hegemony in Asia. However, in the midst of the struggle, smaller powers now find a unique opportunity to play an active role in shaping the future by carefully balancing diplomatic ties between the two rival superpowers. Thus, the possibility of a multipolar world order yet remains, where a rising third-world nation such as Bangladesh may yet find room to play. This article briefly explores the Indo-Pacific geopolitical entanglement through the lenses of the US, China, India, and Bangladesh.
Respostas de cultivares de bananeiras do subgrupo Prata tratadas com fungicidas sob condições subtropicais
Authors: Beltrame André Boldrin , Scherer Ramon Felipe
Published: May 2023

As sigatokas negra e amarela, causadas respectivamente pelos fungos Mycosphaerella fijiensis e M. musicola, são importantes doenças da bananeira. Além de necrose nas folhas, essas doenças reduzem a produção e a qualidade dos frutos. As principais estratégias para controlar essas doenças são o plantio de cultivares resistentes, o uso de métodos culturais e a aplicação de fungicidas. Este trabalho teve como objetivo comparar características agronômicas de três cultivares de bananeiras subgrupo Prata, com ou sem aplicação fungicida, durante os três primeiros ciclos de produção. Para isso, bananeiras dos cultivares SCS451 Catarina, SCS453 Noninha e SCS454 Carvoeira foram estabelecidas em duas áreas distantes 450m, espaçadas em 3m x 3m. As plantas foram cultivadas conforme as recomendações técnicas da cultura, mas apenas em uma área foi realizado o controle do complexo de sigatoka com a aplicação de fungicidas (triazóis e estrobirulinas). O experimento foi conduzido em blocos casualizados com quatro repetições. As parcelas foram compostas por 15 plantas. Foram avaliados a altura, o número de folhas funcionais e de pencas, o diâmetro de frutos, a massa fresca de cacho e o ciclo reprodutivo. Os dados foram submetidos a Anova e as médias comparadas pelo teste Scott-Knott (5%). Verificou-se que plantas tratadas com fungicidas tiveram maior número de folhas no momento da emissão dos cachos e da colheita, bem como maior diâmetro de frutos e maior ciclo reprodutivo.
How To Integrate Environmental Education: Analysis of Teachers’ Perspectives in Integrated Islamic Science Schools
Authors: Abd Rahman Norshariani , Zabidi Fatin Nur Marhamah , Jalil Muhammad Hilmi
Published: May 2023

The serious environmental issues require a variety of teaching and learning approaches towards environmental solutions. Environmental education is crucial in solving the environmental issues and enhance ethical behaviour towards the environment. However, since environmental education is conducted across the curriculum, the application of environmental education depends on the creativity of the teacher. Therefore, this study aims to explore the implementation approaches of environmental education in Integrated Islamic Science Schools based on the teachers’ perspectives. This qualitative study was conducted using interview from 9 teachers from two Integrated Islamic Science School; four science teachers, four Islamic education teachers and an advisory teacher of Geography and Environmental Club. Data from teacher's interview transcriptions has been analyzed according to the theme of environmental education approach that were implemented by teachers. The findings show that the implementations of environmental education in the Integrated Islamic Science Schools have been implemented through formal and informal education. The integration of environmental education was also supported by the administrators through learning activities in the classroom and co-curriculum. This efforts hopefully will foster student's awareness in changing the environmental behavior.
Indifference: An Imperative of Posthuman Life
Authors: Yi Dongshin
Published: May 2023

Asking “what is wrong with animal rights?” Kelly Oliver argues that “ethics must go beyond rights” and proposes “a sustainable ethics,” in which our “ethical responsibility” is to remain “responsive and nourishing.” While supportive of this ethical turn in human–animal relations, this article questions whether response, respect, and care are the ideal guidelines for human–animal relations for the following reasons: (1) given the sheer number of animals, our resources and capacities for response, respect, and care are limited, requiring us constantly to relocate our efforts; (2) the need for response, respect, and care comes from anthropocentric human–animal relations, which means that it may not be sustained when the relations become nonanthropocentric. In response to the two reasons that question the emphasis on response, respect, and care, this article aims to supplement the current ethical turn by suggesting an ethics of indifference, according to which indifferent relations between human and nonhuman beings are “the default policy” while response, respect, and care are acts of exigency. Drawing upon Alphonso Lingis’s work, the article translates this policy into an ethics of indifference that stipulates the imperative of posthuman life.
ИССЛЕДОВАНИЕ ВЛИЯНИЯ ТЕМПЕРАТУРНЫХ КОЛЕБАНИЙ И АДГЕЗИОННЫХ ЯВЛЕНИЙ НА СТОЙКОСТЬ ТВЕРДОСПЛАВНОГО ИНСТРУМЕНТА ПРИ ПРЕРЫВИСТОМ РЕЗАНИИ
Authors: Симонян М.М , Навоян М.О. , Казарян Н.Э.
Published: May 2023

Износ режущих поверхностей инструмента при обработке металлов резанием
представляет сложный комплекс одновременно действующих нескольких механизмов
разрушения, степень влияния которых зависит от условий контактного
взаимодействия между обрабатываемым материалом и инструментом. Практика
эксплуатации режущих инструментов показывает, что значительная их часть
подвергается хрупкому разрушению в виде выкрашиваний и сколов.
Интенсивность хрупкого разрушения возрастает при прерывистых процессах
резания, особенностью которых является наличие чередований рабочих и холостых
ходов, т.е. переходных процессов, протекающих при врезании и выходе инструмента
из зоны резания, которые вызывают циклические воздействия силового и теплового
характера на хрупкий материал инструмента, приводят к его интенсивному износу и
усталостному разрушению, а наличие удара при врезании может привести к
преждевременному выходу инструмента из строя вследствие хрупкого разрушения.
В процессе резания сталей между инструментом и обрабатываемым материалом
возникают условия, благоприятствующие адгезионному схватыванию, требующему
сближения трущихся поверхностей на расстоянии порядка параметра
кристаллической решетки поликристалла, что приводит к схватыванию стружки с
поверхностью режущего клина на выходе из зоны резания и ее отрыву с частицами
материала инструмента при последующем врезании.
Мнения о причинах хрупкого разрушения инструмента не однозначны: одни
считают причиной термоусталостный характер нагружения инструмента, другие –
ударный характер силы при врезании инструмента в обрабатываемый материал.
Существует также мнение, что при резании вязких, склонных к адгезии с
материалом инструмента металлов, особенно жаропрочных и нержавеющих сплавов,
большое влияние на стойкость инструмента могут оказать адгезионные (застойные)
явления, проявляющиеся в схватывании стружки с поверхностью режущего клина на
выходе из зоны резания и ее отрыве при последующем врезании. Способность
материалов к адгезионному схватыванию резко возрастает при температурах, близких
к температуре рекристаллизации ݐр ൌ ሺ0,3 … 0,5ሻݐплав.
Artificial intelligence dissociative identity disorder (AIDIS): the dark side of ChatGPT
Authors: Kooli Chokri
Published: May 2023

As exploratory research, the actual paper makes an interview with ChatGPT, an artificial intelligence language model designed to understand and generate human-like responses to a wide range of questions and topics. This paper aims to understand the functionality and user engagement of ChatGPT. It concludes that ChatGPT is designed on a transformer-based language model based on deep learning architecture that uses unsupervised learning to generate human-like text. It has a large database and memory system to store previous user responses, and it uses machine learning algorithms and natural language processing techniques to understand user inputs and retrieve information from its database to generate responses. The interview ultimately led to the development of an innovative research paper on Artificial Intelligence Dissociative Identity Disorder (AIDIS). This study: suggests the possibility of AI-based systems developing multiple identities or personas due to their exposure to different types of data and training, explores the potential implications and challenges of such a disorder, including ethical concerns, and the need for new regulations and policies in the field of AI.
Determining Opinions of Individuals About Covid-19 Pandemic and Vaccines and Evaluation of Covid-19 Phobia
Authors: KAYA Çiğdem , BAŞKAYA Ebru , SOLMAZ Perihan
Published: May 2023

Objective: To determine the opinions of individuals about the Covid-19 disease and vaccines and to evaluate the Covid- 19 phobia. Methods: This is a cross-sectional and descriptive study. The data of the study were collected online using the snowball sampling technique between February and March 2021 (n=530). Data collections tools were Participant Information Form and Covid-19 Phobia Scale. Results: It was determined that 17% of the participants had Covid-19 disease, and 40.8% saw themselves at a moderate risk in terms of getting Covid-19. It was determined that 56.1% of those who were not diagnosed with Covid-19 and 52.2% of those who were diagnosed with Covid-19 were slightly afraid of getting covid-19. It was determined that 44.7% of the participants were indecisive about being vaccinated and 50.2% of these people stated that they were indecisive because the side effects of the vaccines were unknown. There was no statistically significant difference between the total and sub-dimensions mean scores of the Covid-19 Phobia Scale among those who answered yes, no and indecisive about vaccination. A statistically significant difference was found between the fear of catching Covid-19 for the first time and the total and sub-dimension mean scores of the Covid-19 phobia scale (p
ALIENATION’S PERFECT EXAMPLE “THE NAMESAKE,” NOVEL BY JHUMPA LAHIRI
Authors: AHMAD WAHAJUDDIN
Published: May 2023

Jhumpa Lahiri's “The Namesake” tells the story of the Ganguli family including Ashima, Ashoke, Gogol and Sonia. Most of the novel revolves around Gogol and his life, as he tries to come to terms with his identity. During most of his childhood and adolescence, he had trouble accepting his name. In his novel “The Namesake,” Lahiri talks about the alienation, fear and disillusionment his characters face after moving abroad. In “The Namesake,” Ashima and Ashoke emigrate to the United States. Two characters emigrate to the United States due to socioeconomic factors.
GRAVY (FRUITS AND EMBERS)
Authors: Bayinat Basha Al-Bajali Abul Firdaus
Published: May 2023

This research deals with the talk about earning by explaining its linguistic and idiomatic concept, then dealing with the importance and legitimacy of earning in the Qur'an and Sunnah, explaining the number of verses in which there is an item in the Qur'an, and explaining its merits and fruits in this world and the hereafter, such as: blessing, feeling the grace of God Almighty, and a sense of reassurance. Satisfaction and peace of mind, answering supplications, infallibility of punishments, and protection from fire

Finally, the research deals with the dangers of the globalization of the culture of profit, because the winds of globalization are still blowing us from every direction, and they are saturated with the obsession of the culture of gain, and infused with the pride of maximizing profit, and fascinated by its intense interest in the idea of ​​expanding the use of machine technology in all aspects of social life. Attention should be paid to the dangers of total immersion in such a type of culture, and to be wary of copying it in our reality without scrutiny. To avoid negative repercussions.
PENGAMBANGAN POTENSI LOKAL DESA LIMBORO, KECAMATAN BANAWA, KABUPTAEN DONGGALA
Authors: R. Suprapty
Published: May 2023

Desa Limboro, Kecamatan Banawa, Kabupaten Donggala merupakan salah satu desa pesisir yang memiliki beberapa potensi hasil bumi dan potensi pariwisata yang belum dikelola secara maksimal terutama dalam pemasaran digital. Hasil bumi yang menjadi produk local di Desa Limboro, Kecamatan Banawa, Kabupaten Donggala berupa sagu, jagung, tomat dan cabe.. Hasil bumi ini rata-rata belum diolah oleh warga local menjadi produk unggulan desa yang bernilai jual tinggi dikarenakan belum adanya pelatihan dan pemberdayaan bagi mereka. Sehingga distribusi hasil bumi ini sampai ke konsumen dengan saluran pemasaran produk pertanian yang masih secara tradisional. Adapun potensi pariwisata di desa ini yang kerap dikunjungi wisatawan dari kota Palu dan sekitarnya yaitu pantai Kaluku. Paket wisata pantai Kaluku yang ditawarkan belum kompleks, seperti belum memadainya akomodasi di lokasi wisata seperti cottage,wahana permainan, toko cinderamata, dan rumah makan (kuliner). Untuk mengatasi kendala ini, maka masyarakat local khususnya kaum perempuan diberdayakan dalam mengelola potensi local di Desa Limboro, Kecamatan Banawa, Kabupaten Donggala.
PEMBERIAN TERAPI MEDITASI MINDFULNESS UNTUK RELAKSASI PADA KADER DAN LANSIA DI POSYANDU LANSIA RW IX MOJOSONGO, JEBRES, SURAKARTA
Authors: Dwi Ariani Sulistyowati  , Siti Handayani  , Zakky Abdul Ghoniy
Published: May 2023

Lansia mengalami permasalahan kesehatan degeneratif yang berdampak pada perubahan-perubahan pada tubuh sehingga menimbulkan masalah terkait kesehatan, salah satu masalah yang sering terjadi adalah gangguan sulit tidur (insomnia). Meditasi merupakan salah satu terapi komplementer yang dapat diberikan untuk meningkatkan kesehatan, kedamaian, kebahagiaan, dan menurunkan stres. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan terapi meditasi mindfulness pada kader dan lansia di Posyandu Lansia RW IX Kelurahan Mojosongo, Jebres, Surakarta sehingga kebutuhan tidurnya terpenuhi. Kegiatan ini dilakukan dengan metode ceramah, diskusi, dan praktik/demonstrasi tentang terapi meditasi mindfulness serta pendampingan kepada kader dan lansia dalam melakukan terapi meditasi mindfulness. Sejumlah 50 kader dan lansia yang terlibat dalam kegiatan ini menunjukkan peningkatan pengetahuan dan keterampilan serta peningkatan kualitas dan kuantitas tidur. Hasil dari kegiatan ini diharapkan dapat menjadi salah satu acuan dalam pelaksanaan program di posyandu lansia sehingga keterampilan kader dan kualitas hidup lansia meningkat.