bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH MODEL PEMBELAJARAN SCRAMBLE TERHADAP KEMAMPUAN MEMBACA PERMULAAN PADA SISWA KELAS 1 SEKOLAH DASAR
Authors: Juniarti Rini , Disurya Ramanata , Agustina Juaidah
Published: January 2025

Penelitian ini bertujuan untuk mengetahui pengaruh model
pembelajaran scramble terhadap kemampuan membaca
permulaan pada siswa kelas I Sekolah Dasar. Metode yang
digunakan dalam penelitian ini adalah metode pre-experimental
design dengan rancangan penelitian One Group Pretest-Posttest
Design. Teknik pengumpulan data menggunakan tes yang dibagi
menjadi pretest dan posttest. Sampel dalam penelitian ini adalah
seluruh siswa kelas I yang berjumlah 17 siswa. Teknik analisis
data menggunakan uji normalitas, uji homogenitas, dan uji
paired sample T-test. Hasil penelitian menunjukan bahwa
terdapat pengaruh yang signifikan model pembelajaran scramble
terhadap kemampuan membaca permulaan pada siswa kelas I SD
Negeri 008 Palembang dilihat dari hasil analisis output sig (2-
tailed) 0,000 < 0,05 maka Hₒ ditolak dan Hₐ diteima. Dengan
demikian terdapat pengaruh yang signifikan model pembelajaran
scramble terhadap kemampuan membaca permulaan pada siswa
kelas I SD Negeri 008 Palembang.
THE APPLICATION OF THE VALUES OF THE PROFIL PELAJAR PANCASILA IS CONCEPT OF KURIKULUM MERDEKA IN THE SUBJECT OF IPAS
Authors: Syarifuddin Syarifuddin , Isya De , Abdussahid Abdussahid , Kusumawati Yayuk
Published: January 2025

This study aims to determine the application of the profil pelajar Pancasila is concept  kurikulum merdeka in IPAS subjects at SDN 55 Bima City. This research uses a qualitative descriptive method with the subject of the principal, IPAS subject teacher and grade IV students. The data collection techniques used by researchers to obtain the necessary data are; interviews, observation and documentation. The results of this study indicate that SDN 55 Kota Bima has implemented the values of the Pancasila learner profile at school well, both in the IPAS subject in grade IV and applied to habituation and school culture. The values of the Pancasila learner profile in question are faith, devotion to God Almighty and noble character, global diversity, cooperation, independence, creativity, and critical reasoning.
STRATEGI MANAJEMEN SDM DAN PENILAIAN KERJA UNTUK MENINGKATKAN KINERJA KEPALA SEKOLAH DASAR DI KECAMATAN GLADAGSARI
Authors: Sunarto Sunarto , Lukman Fauroni Raden
Published: January 2025

Penelitian ini mengkaji penerapan strategi manajemen sumber daya manusia (SDM) dan sistem penilaian kinerja dalam meningkatkan kinerja kepala sekolah dasar di Kecamatan Gladagsari, Kabupaten Boyolali. Fokusnya terletak pada perencanaan strategis, pelatihan berkelanjutan, dan pengelolaan kompetensi tenaga pendidik serta staf administrasi. Studi ini juga mengeksplorasi pentingnya penilaian kinerja yang objektif, berbasis data, dan terstruktur dalam mendukung motivasi dan produktivitas kerja. Hasil penelitian menunjukkan bahwa strategi manajemen SDM yang melibatkan rekrutmen yang tepat, pemberdayaan sumber daya, dan evaluasi transparan memiliki dampak signifikan terhadap efisiensi operasional sekolah. Sistem penilaian kinerja yang baik membantu kepala sekolah dalam mengidentifikasi kekuatan dan kelemahan organisasi serta individu, sehingga memungkinkan perbaikan berkelanjutan. Selain itu, pendekatan ini mendorong kolaborasi, inovasi, dan komunikasi yang efektif dalam organisasi. Penelitian ini memberikan rekomendasi praktis kepada kepala sekolah dan pemangku kepentingan lainnya untuk menerapkan kebijakan manajemen SDM dan penilaian kinerja yang sinergis guna meningkatkan mutu pendidikan. Dengan integrasi strategi tersebut, kualitas pendidikan dasar dapat ditingkatkan, mendukung terciptanya generasi penerus yang kompeten dan berkarakter kuat.
KAFALAH AND RAHNCON: CEPTUAL ANALYSIS AND IMPLEMENTATION IN CONTEMPORARY SHARIA FINANCING
Authors: Kahar Kaharuddin , Shaganta Fitri , Nufzatutsaniah Nufzatutsaniah
Published: January 2025

This study aims to analyze the concept, implementation, and effectiveness of sharia guarantee instruments, namely kafalah and rahn, in the context of contemporary sharia financing. The method used is a literature study with an interpretive-critical approach to examine classical and contemporary sources. The results show that although kafalah and rahn have a strong theoretical foundation, their implementation in Islamic financial institutions faces significant challenges, such as the gap between theory and practice, the need for innovation in the context of globalization and financial technology, and alignment with sharia maqashid. This research highlights the importance of regulatory harmonization, the development of inclusive operational mechanisms, and adaptation to modern technology to increase the effectiveness and compliance of sharia in the sharia financing system. The results are expected to be a significant contribution to the development of a more just, inclusive, and sustainable Islamic economy.
ANALISIS PERKEMBANGAN KECERDASAN VISUAL SPASIAL ANAK USIA DINI KELOMPOK B1 TK IT AN-NAHL KOTA JAMBI
Authors: Fatmawati Bening Tri , Sofyan Hendra , Siregar Masyunita
Published: January 2025

Peneliti menemukan fenomena mengenai kecerdasan visual spasial pada saat melakukan observasi awal di TK An-Nahl Kota Jambi. Hasil observasi terlihat pada saat kegiatan pengamanan, anak-anak melakukan kegiatan menggambar bebas, dapat dilihat bahwa perkembangan kecerdasan visual spasial yang dimiliki oleh beberapa anak sudah berkembang secara optimal, terlihat dari kemampuan anak yang sudah mampu menggambar objek yang ada di sekitarnya dan anak mampu memadukan warna untuk membuat gambar suatu objek yang sesuai dengan yang dilihat oleh anak. Penelitian ini bertujuan untuk mendeskripsikan mengenai hasil penelitian yang membahas tentang perkembangan kecerdasan visual spasial anak. Jenis penelitian yang digunakan dalam penelitian ini yaitu menggunakan penelitian kualitatif. Pendekatan yang peneliti gunakan pada penelitian ini adalah pendekatan kualitatif dengan jenis penelitian fenomenologi, hal ini dilihat dari sebuah fenomena yang terjadi di lingkungan sekolah sehingga menghasilkan suatu informasi yang diperlukan. Berdasarkan hasil penelitian dengan melakukan observasi dan wawancara dengan guru kelas kelompok B1 di TK IT An-Nahl Kota Jambi, maka dapat dilihat bahwa perkembangan kecerdasan visual spasial anak di kelompok B1 di TK IT An-Nahl Kota Jambi sudah berkembang dengan baik. Kecerdasan anak yang ditandai dengan kepekaan anak mempersepsi dunia visual spasial yakni kemampuan menangkap warna serta mampu memadukan warna-warna saat mewarnai, kesenangan mereka mencoret-coret, menggambar, berkhayal, membuat desain sederhana, kemampuan anak dalam memahami arah dan bentuk, dan kemampuan anak menciptakan suatu bentuk.  
Kata Kunci: Analisis, Kecerdasan Visual Spasial
PENGGUNAAN MEDIA KOTAK PINTAR NUTRISI SEBAGAI MEDIA PENGENALAN MAKANAN 4 SEHAT 5 SEMPURNA PADA ANAK USIA DINI
Authors: Fahmawati Anisa , Munafiah Nida'ul
Published: January 2025

Artikel ini berfokus pada implementasi pengenalan makanan 4 sehat 5 sempurna. Penting untuk anak usia dini dapat menanamkan motivasi hidup sehat karena mempengaruhi pertumbuhan dan perkembangan anak dimasa depan. Tujuan adanya kegiatan pengenalan makanan 4 sehat 5 sempurna adalah agar menumbuhkan kesadaran pada siswa akan pentingnya mengkonsumsi makanan bergizi melalui media Kotak Pintar Nutrisi, sehingga siswa termotivasi untuk membentuk kebiasaan hidup sehat sejak dini. Metode yang dilakukan menggunakan metode kualitatif dan dalam pelaksanaan pembelajaran melalui beberapa tahap yaitu perencanaan, pelaksanaan dan evaluasi. Tahap pertama yaitu perencanaan meliputi kunjungan dan pertemuan dengan yang terkait. Pelaksanaan yang dilakukan melalui kegiatan yang interaktif dalam memahami manfaat makanan 4 sehat 5 sempurna. Evaluasi dilakukan setelah pembelajaran dan mengidentifikasi pemahaman siswa tentang makanan sehat. Hasil dari kegiatan dilihat dari menambahnya pemahaman siswa akan hidup sehat dan menambahkan motivasi anak dalam belajar hal baru.
MENGEMBANGKAN KECERDASAN MUSIKAL PADA ANAK MELALUI ALAT MUSIK KERINCINGAN
Authors: Ardila Novi
Published: January 2025

Penelitian ini bertujuan untuk memberikan informasi betapa pentingnya pendidikan music pada anak usia dini. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif dengan teknik pengumpulan menggunakan studi pustaka dan observasi di TK Kota Medan. Berdasarkan analis penelitian, peneliti menemukan bahwasannya pembelajaran seni musik penting untuk anak usia dini dan membawa pegaruh bagi anak dalam proses perkembangannya. Pembelajaran musik memberikan dampak positif untuk anak dan dapat membentuk karakter anak.
MENINGKATKAN KARAKTER DISIPLIN ANAK USIA 5-6 TAHUN MELALUI MEDIA AUDIO VISUAL DI TK ISLAM DARUL HIKMAH TSMANIYAH TEMBUNG
Authors: Harahap Masyitah Addina
Published: January 2025

Pendidikan karakter pada anak usia dini mencakup penanaman perilaku positif dalam berbagai aspek kehidupan, seperti memberikan contoh positif dalam beribadah, menunjukkan rasa hormat kepada orang tua, menunjukkan perilaku baik terhadap teman sebaya atau orang yang lebih tua serta menekankan pentingnya memperlakukan hewan dan tumbuhan dengan baik. Berdasarkan hasil observasi di TK Islam Darul Hikmah Tsamaniyah Tembung Kecamatan Percut Sei Tuan Kabupaten Deli Serdang, diperoleh kenyataan bahwa siswa dan siswi disana sikap disiplin disekolah masih kurang. Metode yang digunakan dalam penelitian ini adalah PTK (Penelitian Tindakan Kelas). Peningkatan karakter disiplin anak pada siklus I sebesar 64,09%. Pada siklus ini peningkatan secara klasikal sebesar 28,64% yang tergolong belum mencapai indeks keberhasilan. Pada siklus II peningkatan karakter disiplin anak sebesar 81,36%. Pada siklus ini kemampuan klasikal sudah tercapai yaitu sebesar 75%. Berdasarkan hasil penelitian menunjukkan bahwa karakter disiplin anak usia 5-6 tahun melalui media audio-visual pada siklus I ke siklus II diperoleh peningkatan. Inilah yang menunjukkan bahwa karakter disiplin anak menjadi meningkat setelah menggunakan media audio-visual di TK Islam Darul Hikmah Tsamaniyah Tembung.
KONSEP PEMELIHARAAN KESEHATAN MENTAL PADA REMAJA MUSLIM MELALUI PENDIDIKAN KEIMANAN (TELAAH PEMIKIRAN PROF. DR. ZAKIAH DARADJAT)
Authors: Sari Nila Puala , Prahastiwi Eka Danik
Published: January 2025

Kesehatan mental menjadi sebuah urgensi dalam tiap individu khususnya remaja muslim, tak jarang beberapa perbuatan remaja dianggap sebagai sebuah kenakalan. Padahal mereka hanya belum mampu berpikir dan bertindak layaknya orang dewasa. Menurut Zakiah Daradjat penyebab timbulnya kenakalan remaja berawal dari terganggunya kejiwaan para remaja yang umumnya masih rentan terbawa arus. Perubahan zaman dan perkembangan teknologi yang pesat, mengakibatkan perubahan tuntutan sosial yang mempengaruhi kesehatan mental remaja. Maka, remaja perlu dibimbing dan diarahkan agar tidak terjerumus dalam hal yang menysatkan.
Tujuan penelitian ini adalah memberikan gambaran pemikiran Prof. Dr. Zakiah Daradjat tentang kesehatan mental untuk mewujudkan remaja yang lebih baik melalui pendidikan keimananan. Artikel ini adalah jenis penelitian kepustakaan, yaitu dengan mengumpulkan informasi dan data dari berbagai macam sumber ilmiah yang berkaitan dengan fokus masalah. Hasil penelitian ini  menunjukkan simpulan bahwa:  kesehatan mental dapat terwujud apabila terdapat keserasian yang sungguh-sungguh antara fungsi kejiwaan dan terciptanya penyesuaian diri antara manusia dengan dirinya sendiri dan lingkungannya. Remaja pasti mengalami berbagai problematika yang berujung pada terganggunya kondisi kesehatan mental, hal tersebut dapat diatasi penerapan pendidikan islami yang berlandaskan keimanan kepada remaja muslim dengan cara penanaman akidah, penguatan tata cara ibadah, serta pembentukan karakter religus dan bermoral.
К 75-летию со дня рождения
Authors: Demyanova Aleksandra
Published: January 2025

Академик М.Х.Ашуров – известный ученый в области физики твердого тела, ему принадлежит ряд экспериментальных и теоретических работ по радиационной физике, спектроскопии лазерных кристаллов, синтезу монокристаллов, открывших важный этап в развитии данных областей науки. В числе его достижений, обогативших современную науку и технику, пионерские спектроскопические исследования центров окраски и радиационной стойкости тугоплавких оксидных кристаллов, а также решение проблемы повышения радиационной стойкости важнейших типов лазерных кристаллов, на основе которых созданы активные и пассивные элементы твердотельных лазеров, не утрачивающих свои генерационные и модуляционные свойства при дозах облучения до 108 Рентген.
O currículo prescrito paraguaio e a organização do ensino de matemática nos anos iniciais
Authors: Tomascheski Tchaila Regina Santino , Alencar Edvonete Souza de , Santos José Wilson dos
Published: January 2025

Este artigo é parte integrante da dissertação de mestrado do Programa de Pós-Graduação em Ensino de Ciências e Matemática. A educação é a espinha dorsal de qualquer sociedade, moldando não apenas o conhecimento, mas também os valores e as perspectivas dos cidadãos. Visando ampliar os efeitos dessa compreensão, propomos este artigo com o objetivo de analisar o currículo prescrito da educação paraguaia, sua formação e suas concepções. Para isso, a fundamentação teórica tem ancoragem nos estudos de Sacristán e Goodson, teorias importantes para realização da leitura e análise completa da Ley n° 1.264 (Ley General de Educación) e da leitura de materiais complementares à lei, sendo estes: Programa de Alimentación Escolar del Paraguay (PAEP) e Priorización Curricular 2022. Realizamos a caracterização e a descrição geral sobre o sistema educacional e uma análise curricular do referencial do 4º ano com o intuito de identificar as metodologias, as abordagens e as formas do currículo prescrito é representado no referencial curricular. Essa análise nos possibilitou observar que a educação paraguaia tem sua organização escolar estabelecida na educação básica em distribuição de três ciclos e ensino médio com formação técnica e científica inclusas (chamado de bacharel). O referencial curricular de matemática do 4º ano, pertencente ao 2º ciclo do ensino, apresenta uma abordagem de forma a priorizar dinâmicas e desenvolvimento de situações e/ou ações que envolvam o cotidiano, possibilitando o incentivo aos estudantes por meio de abordagens que os façam ter compreensões da sua realidade através dos conteúdos.
Structural description relying on characteristic spectral data for a series of iron complexes having Schiff bases as anionic bidentate ligands
Authors:   University of Craiova, Sbirna Liana-Simona , Moldovan Clementina ,   2University of Petroșani, Faculty of Mining, Department of Management, Environmental Engineering and Geology, Strada Universității, 20, Petroșani, Romania
Published: January 2025

Structural description relying on characteristic spectral data for a series of iron complexes having Schiff bases as anionic bidentate ligands
Retrato da aquicultura de truta arco-íris (Oncorhynchus mykiss Walbaum, 1792) em Santa Catarina
Authors: Novaes André Luís Tortato , De Souza Robson Ventura
Published: January 2025

Esta nota apresenta os principais resultados de um diagnóstico envolvendo todos os empreendimentos de produção de trutas de Santa Catarina. A pesquisa, realizada entre outubro de 2021 e janeiro de 2022, levantou dados e percepções sobre diferentes aspectos da atividade a partir de entrevistas com truticultores. Quando confrontado com referências sobre o cultivo de trutas no mundo, o diagnóstico realizado aponta limitações climáticas, lacunas tecnológicas e de outras naturezas no processo de produção de trutas em Santa Catarina.
Proposal of a weather-based prediction system for Yellow Sigatoka in Santa Catarina State, Brazil
Authors: Bonfim Junior Mauro Ferreira , Back Álvaro José , Sônego Márcio , Miszinski Joelma , Beltrame André Boldrin
Published: January 2025

Banana (Musa spp.) is one of the main fruits produced in Brazil, and its production is among the largest in the world. The Sigatoka disease complex is widely distributed across banana producing regions mainly comprising the fungi Pseudocercospora fijiensis and P. musae, causal agents of Black and Yellow Sigatoka, respectively. This study observed the epidemiological factors affecting the development of Yellow Sigatoka disease in a banana plantation not sprayed with fungicides in the subtropical climate of Santa Catarina, Brazil, to propose a prediction system for the disease. Yellow Sigatoka severity was assessed using Infection Index, Gross Sum and Youngest Leaf Spot. Air temperature (°C), relative air humidity (%) and leaf wetness (h) were monitored by an automatic meteorological station with data collected each 30s. Leaf wetness and average temperature are the main meteorological variables that explain Yellow Sigatoka increase. A prediction system model was developed to predict disease severity.
Eficácia de diferentes estratégias de controle químico da ferrugem asiática da soja
Authors: Wordell Filho João Américo , Nesi Cristiano Nunes , Figueiredo Yasmin Branger , Simmi Francine Zaiosc
Published: January 2025

O objetivo deste estudo foi comparar diferentes ferramentas de tomada de decisão no controle da ferrugem asiática da soja. Para isso, foram realizados experimentos nas safras de 2022/23 e 2023/24 usando as seguintes estratégias de tomada de decisão: i) aplicações preventivas de fungicidas, ii) caça esporos, iii) sistema de vulnerabilidade climática (Plataforma Agroconnect) e iv) aplicações curativas de fungicidas após constatação de sintomas. Os resultados sugerem a importância das aplicações de fungicidas, especialmente de forma preventiva, como medida ainda eficaz e confiável para proteger as plantas de soja contra a ferrugem-asiática-da-soja, garantindo assim uma maior estabilidade na produção e rentabilidade dos produtores.
Controle das doenças da mandioca sob condições de cultivo no Brasil
Authors: Bonfim Junior Mauro Ferreira , Martins Peruch Luiz Augusto , Colariccio Addolorata , De Andrade Eduardo Chumbinho
Published: January 2025

O controle das doenças da mandioca requer a adoção de diferentes práticas de forma a preservar a sanidade da cultura, seja em âmbito local ou nacional. O plantio de cultivares resistentes destaca-se como método de controle, especialmente para a bacteriose, doença considerada foco dos projetos de melhoramento da cultura. Por outro lado, vale ressaltar a importância do plantio de material de propagação sadio como método de controle, sendo necessário o aperfeiçoamento de práticas de produção de manivas sadias, o manejo de manivas e o treinamento dos produtores no reconhecimento das plantas doentes. Muito embora essas práticas se destaquem como medidas de controle, a ameaça de introdução de novos patógenos emterritório nacional indica a necessidade de reforçar as medidas quarentenárias para detecção e adoção de ações para eliminar possíveis focos dessas doenças. O objetivo deste trabalho foi discutir o controle das doenças da mandioca sob condições de cultivo nas diferentes regiões brasileiras.
Sincronización de estro en cuyes (Cavia porcellus) mediante dos dosis de PGF2α y su efecto sobre parámetros reproductivos
Authors: Rosales–Jaramillo Cornelio , Guevara Guillermo , Nieto Pedro , Aranguren–Méndez José Atilio , Farfán–Patiño Diana , Bermeo–Bacuilima Maribel , Guamán-Guallpa Anabel
Published: January 2025

La biotecnología de la reproducción cada vez es más utilizada en la producción animal. El cuy (Cavia porcellus) originario de los Andes, ha incrementado su importancia como especie de interés zootécnico a nivel global debido a la alta calidad de su carne. Dentro de su producción, el manejo de la reproducción busca la optimización reproductiva basada en la sincronización del estro. La investigación planteó, generar un protocolo de sincronización y agrupamiento de estros en cuyes mediante el uso de dos dosis de PGF2α y evaluar el efecto sobre el porcentaje de parición (PP) y número de crías al parto (NCP). La investigación se realizó en la región sur del trópico andino del Ecuador. Se estructuraron cuatro tratamientos con ocho animales (449 g peso vivo y 3 meses de edad) distribuidos al azar, siendo: T0 sin PGF2α; T1, T2 y T3 con inyección de 0,04 mg de prostaglandina F2α intramuscular al día 0 y una segunda dosis igual al día 7, 9 y 11 en ese orden. La variable respuesta porcentaje de sincronización de estro (PSC) se determinó por la ausencia de membrana vaginal, para posterior empadre controlado por 3 días; PP y el NCP fue registrado post parto. Para los análisis estadísticos se aplicó las pruebas de ji–cuadrado y la prueba H de Kruskal–Wallis. Se encontró en T3 un 100 % de sincronización a las 48 horas y se obtuvo un PP de 87,5 % y un NCP de 2,6 (P<0,05), no se encontró efecto en T1 y T2. El uso de doble dosis de PGF2α (0,04 mg intramuscular) con intervalo de 11 días sincroniza y concentra los estros con un PP y NCP eficientes.
La liquidación de condena. Aspectos materiales y formales del procedimiento de liquidación
Authors: Blanco Vargas Javier
Published: January 2025

La liquidación de condena constituye un trámite esencial en la tramitación de la ejecución. A pesar de su importancia, hasta la fecha no ha gozado del adecuado anclaje legal, careciendo de toda regulación. En el presente trabajo se realiza un análisis detallado del procedimiento de liquidación, tomando con referencia la práctica diaria de los tribunales, la jurisprudencia del Tribunal Supremo, así como los distintos proyectos de reforma de la Ley de Enjuiciamiento Criminal.
Half a Century of Exhaustion and Madness: The Fiftieth Anniversary of Pink Floyd’s The Dark Side of the Moon
Authors: Vanheste Jeroen
Published: January 2025

This article explores the cultural critique expressed in this album: according to Pink Floyd, the pressures of modern life threaten our mental health. It is argued that this critique remains as urgent as fifty years ago, and probably even more so. The album warns us about the insanity of a highly competitive, achievement-oriented society obsessed by economic growth, which leads to ever-increasing numbers of those suffering from mental health conditions such as burnout and depression.
Population dynamics of the nonnative damselfish Neopomacentrus cyanomos and its potential competitors on coral reefs in the southern Gulf of Mexico
Authors: Rivera-Higueras Mariana , Brandl Simon J , Pérez-España Horacio , Simoes Nuno , González-Gándara Carlos , de la Cruz-Francisco Vicencio , Robertson D Ross
Published: January 2025

Introductions of nonnative species are known to negatively impact coral reef ecosystems. The planktivorous Indo-Pacific damselfish Neopomacentrus cyanomos has spread throughout the Gulf of Mexico (GoM) over the past decade. However, its population dynamics and potential adverse effects on native reef-fish communities have not been assessed. Here, we examined temporal change in the occurrence, density, and social-group size of N. cyanomos on reefs in the southern GoM and assessed its possible impact on native species by (i) modeling the occurrence and densities of N. cyanomos and syntopic native fish species and (ii) evaluating differences in the species composition of the broader reef-fish community on the Veracruz reef system (PNSAV) before and after N. cyanomos established there. Neopomacentrus cyanomos became more widely dispersed and abundant on PNSAV reefs from 2014 to 2021. Between 2006 and 2013 seven native fishes (four planktivores and three nonplanktivores) on PNSAV reefs experienced varying population trends. However, from 2014 onwards, populations of those seven species declined, although the 162-species PNSAV reef-fish community did not exhibit notable shifts in species composition. Our results indicate that while N. cyanomos has become an increasingly common inhabitant of reefs in the southwestern GoM, it has had no measurable impact on native planktivorous fishes. Instead, changes in the populations of native species are likely related to the increasing habitat degradation of reefs immediately adjacent to a large city experiencing expanding industrial development. Detailed and mechanistic explorations are required to determine if N. cyanomos has negative ecological effects on wider Caribbean reefs.
Case of Lumbar Disc Herniation Treated by Electric Acupuncture
Authors: Fan Xiaojuan , Wang Bin
Published: January 2025

The patient developed lumbar pain and discomfort 2 years ago due to housework. The symptoms were improved after massage treatment at a local clinic, and then the above symptoms recurred. The patient came to the Department of Acupuncture and Massage Rehabilitation of the First Affiliated Hospital of Shaanxi University of Chinese Medicine because of "repeated back pain for 2 years, accompanied by left lower limb pain aggravated for 2 days", and was diagnosed as lumbar disc herniation. The treatment plan was mainly electric acupuncture, supplemented by traditional Chinese medicine hot compress powder. After 2 weeks of treatment, the patient's lumbar symptoms basically recovered, and were significantly better than before treatment.
Prediction of Postoperative Survival Nomogram of Colorectal Cancer Patients based on Lymph Node Classification: a Study based on a SEER Population
Authors: Zhang Xuefei , Hu Lanxin , Du Junfeng , Su Chen , Xu Xiang
Published: January 2025

Background: Lymph node metastases have a significant impact on the stage, treatment, and prognosis of patients with Colorectal cancer. Lymph node metastasis (LNM), log odds of positive lymph nodes (LODDS), and lymph node ratio (LNR) are independent prognostic factors for colon cancer. We are working to explore a more accurate prediction model and compare it with the staging predictions proposed by the American Joint Committee on Cancer (AJCC). Methods: A total of 15,957 patients with colorectal cancer who underwent surgical resection were included in the study, and they were randomly divided into training group (11,169 patients) and validation group (4,788 patients). Univariate Cox analysis, random forest regression analysis and Lasso analysis were performed on the training group. Based on the results of the analysis, the best independent prognostic factors were identified and integrated to construct a nomogram. The concordance index (C-index) and calibration curves were used to evaluate the nomograms of the training group and the validation group. Nomograms were compared to AJCC 8th edition TNM staging system using decision curve analysis (DCA) and area under curve (AUC). Results: N, LODDS, and LNR are independent prognostic factors for colorectal cancer. The C-index of nomogram predicting overall survival (OS) is higher than that of the AJCC 8th edition TNM staging system. Decision curve analysis (DCA) and ROC curve suggested that the nomogram was better than AJCC 8th TNM stage in terms of clinical practicability. Conclusions: We constructed a nomogram of the prognosis of patients with colorectal cancer, which may help clinicians provide individualized treatment.
Discussion on Clinical Application of Yintang Point
Authors: Wei Jiaojiao , Yang Gaiqin , Wang Yaxi
Published: January 2025

Yintang acupoint is located in the "Wan between the two eyebrows", acupuncture Yintang acupoint has the function of balancing Yin and Yang, calming and calming. This article describes the source of Yintang Point, and elaborates the mechanism of Yintang point in the treatment of rhinitis, insomnia, cervical vertigo, analgesia, intractable hicultus and other diseases from the relationship between viscera, meridians, Yin and Yang as well as the understanding of modern medicine on Yintang Point. It summarizes the common clinical operation methods of Yintang Point, such as acupuncture, sticking, moxibustion, bloodlet, point injection, periostium acupuncture and other characteristic therapies. In order to provide experience and new ideas for clinical application of Yintang point.
Research Progress on Traditional Chinese Medicine Constitution Analysis of HIV Infected Persons after HAART Treatment
Authors: Dong Qinsi , Zhou Miao , Li Lan , Shang Yanan
Published: January 2025

AIDS, as a newly emerging malignant infectious disease with a high fatality rate and no cure, is a global public health problem. Traditional Chinese medicine treatment of AIDS has significant advantages, in addition to individualized syndrome differentiation, physical treatment is also a major feature of traditional Chinese medicine. Based on the research status of traditional Chinese medicine constitution of HIV infected persons after HAART treatment, this paper conducted a preliminary study on traditional Chinese medicine constitution of HIV infected persons after HAART treatment, and a preliminary discussion on the regulation and treatment of traditional Chinese medicine constitution, in order to provide new ideas for the prevention and treatment of AIDS by traditional Chinese medicine.
Integrated Traditional Chinese and Western Medicine for the Treatment of Hypertension
Authors: Zheng Yiwen , Chen Xuebin
Published: January 2025

This paper aims to explore the advantages of combining traditional Chinese and Western medicine in the treatment of hypertension. By discussing the epidemiology of hypertension, the understanding of hypertension by traditional Chinese and Western medicine, and the treatment methods of traditional Chinese and Western medicine, this paper extensively analyzes the advantages of combining traditional Chinese and Western medicine in improving clinical efficacy, reducing the adverse reactions of single Western medicine, and improving the quality of life of patients. This study helps to provide a more comprehensive and optimized solution for the clinical treatment of hypertension, and to improve the overall health level of patients with hypertension.
Penerapan Dan Pelaksanaan Akuntansi Lingkungan Di RSUD Kanujoso Djatiwibowo Balikpapan
Authors: Gunawan Santi , Niarti Upi , Meriana Meriana , Paddery Paddery
Published: January 2025

Pengurusan area ialah bentuk tanggung jawab tiap badan ataupun industri yang menciptakan produk ataupun pelayanan buat melaksanakan aktivitasnya. Bagi Elyafei( 2012), dampak aktivitas pembedahan sesuatu industri, bagus positif ataupun minus, hendak membagikan akibat langsung ataupun tidak langsung kepada lingkungan dekat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan dan pelaksanaan akuntansi lingkungan  di RSUD Dr. Kanujoso Djatiwibowo. Langkah- langkah analisa informasi yang dicoba merupakan: 1). Pengumpulan informasi berbentuk akta, arsip, serta hasil tanya jawab ataupun pemantauan setelah itu dipilih serta diorganisir dengan cara analitis buat mengenali dokumen- dokumen yang relevan selaku bawah membuat balasan atas sesuatu kasus. 2). Memastikan bayaran area 3). Analisa pengeluaran atau bayaran area hidup bersumber pada pangkal serta peruntukan anggaran RSUD Dr. Kanujoso Djatiwibowo. Berdasarkan hasil penelitian yang telah dilakukan terdapat 4 kesimpulan yang didapat, salah satunya adalah RSUD Dr. Kanujoso Djatiwibowo tidak melakukan akuntansi lingkungan hidup, terbukti dengan tidak dibuatnya laporan khusus mengenai biaya lingkungan hidup. Memang belum ada standar akuntansi yang mewajibkan penerapan  akuntansi lingkungan hidup di Indonesia.
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM Kecamatan Sungai Serut Kota Bengkulu
Authors: Fitranika Vika , Hara Elysa Fitriani , Sari Novita , Wijayanti Indah Oktari
Published: January 2025

This study aims to analyze the factors that influence the use of accounting information in MSMEs in Sungai Serut Kecematan, Bengkulu City. The population of this study were all MSMEs in Sungai Serut District, Bengkulu City in 2020-2021, totaling 90 MSMEs. The statistical tool used is SPSS. The results showed that the scale of the business has a positive effect on the use of accounting information, the bigger the business, the more consideration it will provide for MSME owners to be able to use and improve the use of accounting information to be able to support MSMEs in the future.... Business age has a positive effect on the use of accounting information, the longer the age of MSMEs, the longer the business continuity will be and the wider the knowledge about the importance of accounting information, so that this will encourage MSMEs to better understand the importance of using accounting information Education has a positive effect on the use of accounting information, knowledge about the importance of accounting information contained in MSMEs will affect decisions that will be taken later so that the higher the education they have, it will increase the use of accounting information in MSMEs. Accounting training has a positive effect on the use of accounting information, this shows that the owner / financial manager of MSMEs will have the ability to master knowledge about accounting if he participates in accounting training. The more accounting training that is attended will increase understanding of the importance of accounting information and this will encourage MSMEs to use accounting information.
Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Food And Beverage di BEI
Authors: Tristiawan Feri , Ardiyani Komala
Published: January 2025

Penelitian ini bertujuan untuk mengetahui factor apa saja yang mempengaruhi tax avoidance seperti profitabilitas, leverage, ukuran perusahaan, dan nilai perusahaan. Metode dalam penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Analisis data yang digunakan pada penelitian ini yaitu analisis statistik deskriptif, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokolerasi, uji regresi linier berganda, uji koefisien determinasi, uji t, uji f dengan menggunakan SPSS. Pengambilan sampel ini menggunakan purposive sampling. Sampling yang digunakan dalam penelitian ini sebanyak 25 perusahaan. Hasil analisis menunjukkan uji parsial (uji t) menunjukkan bahwa variabel profitabilitas yang diproksikan menggunakan Return On Asset (ROA), ukuran perusahaan yang diproksikan menggunakan Ln (total aset), dan nilai perusahaan yang diproksikan menggunakan Price Book Value (PBV) tidak berpengaruh terhadap tax avoidance. Variabel leverage yang diproksikan menggunakan Dept to Equity Ratio (DER) berpengaruh negatif terhadap tax avoidance. Dalam uji ANNOVA (uji F) profitabilitas, leverage, ukuran perusahaan, dan nilai perusahaan tidak berpengaruh secara simultan terhadap tax avoidance.
Pandemi Covid -19: Dampaknya Terhadap Kinerja Keuangan Sektor Makanan dan Minuman
Authors: Yuda Fairas Panca , Mubarakah Septyana
Published: January 2025

Financial performance in many literacies is affected by aspects such as Net Profit Margin, Current Ratio, and Debt To Equity Ratio. This research wants to further test the effect on company performance due to the COVID-19 pandemic with a sample of the food and beverage subsector which is included in the sample criteria. A purposive sampling technique was carried out to obtain 105 analysis samples with Eviews 12, using multiple linear regression analysis data analysis techniques in the processing. The results of this research reveal that Net Profit Margin (NPM), Current Ratio (CR), and Debt-to-Equity Ratio (DER) influence company performance. Simultaneously, the variables Net Profit Margin (NPM), Current Ratio (CR), and Debt To Equity Ratio (DER) influence company performance
Pengaruh Pelaku UMKM Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan UMKM Berdasarkan SAK EMKM
Authors: Wulandari Thita , Handayani Desi , Amelia Herman Lisa
Published: January 2025

The existence of MSMEs has an influence on the community's economic income. This study seeks to assess how MSME participants and their training impact the preparation of financial reports in accordance with SAK EMKM for MSME financial reporting. This research uses quantitative methods. The data collection method was carried out through distributing questionnaires to respondents. The population in this research is MSMEs located in the Padang City area, with a sample of 110 MSMEs. Samples were obtained using probability sampling methods and sampling techniques were carried out using purpose sampling techniques. The findings of this study reveal that the MSME participant variable significantly affects MSME financial reporting in accordance with SAK EMKM. However, the variable related to training for financial report preparation shows no influence on MSME financial reporting based on SAK EMKM. This study also shows that the variables of MSME actors and training in preparing financial reports together have a significant effect on MSME financial reporting based on SAK EMKM.
Pengaruh Sistem Informasi Manajemen Dan Akuntansi Manajemen Terhadap Pengambilan Keputusan Pada PT Alfa Scorpii Pekanbaru
Authors: Susandi Eko , Rodiah Siti , Agustiawan Agustiawan
Published: January 2025

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi manajemen dan akuntansi manajemen terhadap pengambilan keputusan. Penelitian ini menggunakan metode pengumpulan data berupa penyebaran kuesioner. Populasi dalam penelitian ini adalah staf yang berhubungan dengan pengambilan keputusan yang ada di PT Alfa Scorpii Pekanbaru yang berjumlah 49 orang. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh sehingga jumlah sampel sama dengan jumlah populasi yaitu 49 orang. Penelitian ini menggunakan analisis regresi linear berganda dengan bantuan SPSS 25. Hasil dari penelitian menunjukkan bahwa sistem informasi manajemen dan akuntansi manajemen berpengaruh terhadap pengambilan keputusan
Analisis Profitabilitas Menggunakan BOPO Terhadap ROA Pada Bank Perkreditan Rakyat (BPR) Di Kota Jambi (Periode 2022-2023)
Authors: Rifqi Ahmad
Published: January 2025

The purpose of this research is to determine the profitability of public credit at PT. BPR Kota Jambi using BOPO and ROA. The research method used in this article is descriptive quantitative. The population used in this study is the financial reports of BPRs in the city of Jambi, with a total of 15 banks from the period 2022 – 2023, accessed from www.ojk.ac.id. The data collection method is documentation, consisting of data from the financial reports of BPR Kota Jambi. The data analysis technique used in this study is the profitability ratio. Based on the results of the research and discussion, it shows that the fifteen BPRs in the city of Jambi have different financial performances from one another. Some BPR experienced an increase in the BOPO ratio, Perumda BPR Universal Sentosa successfully maintained rank 1 (Very Good) throughout the period with Efficiency increasing in 2023 by 24.43%. Then, in the Return On Assets (ROA) Ratio, Perumda BPR Universal Sentosa experienced an increase in the ROA ratio and successfully maintained rank 1 (Very Good). Overall, Perumda BPR Universal Sentosa is more efficient and utilizes assets better to maximize profits.
The Role of Carbon Emission Disclosure, Environmental Performance, Environmental Cost, and Sustainability Reporting on Company Value
Authors: Anggraini Desy Ismah , Kusuma Pramandyah Fitah
Published: January 2025

The aim of this research is to analyze the disclosure of carbon emissions, environmental performance, environmental costs and sustainability reports on company value in the basic materials, industrial and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study was 34, obtained from 17 companies in the basic materials, industrial and healthcare sectors listed on the IDX with a research period of 2 years. The results show that disclosure of carbon emissions, environmental performance, environmental costs and sustainability reports has a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial and healthcare sectors listed on the IDX for the 2021-2022 period..
Filosofi Tri Hita Karana dalam Perspektif Keadilan, Love of Money, Gender, dan Religiusitas terhadap Penggelapan Pajak
Authors: Pujianto Pujianto , Indah Pratiwi Lily
Published: January 2025

This research aims to determine the influence of perceptions of justice, culture, gender, love of money, and religiosity on tax evasion by highlighting it from the perspective of the Tri Hita Karana philosophy. The sample in this research is Taxpayers registered at KPP Sukomanunggal Surabaya. The sampling method in this research is non-probability, namely convenience sampling. The sample size in this study was determined by mathematical calculations using the Slovin formula. Based on this sampling technique, 150 questionnaires were distributed with QR Codes and Gforms and 129 were returned, while only 100 questionnaires were filled in correctly. The data analysis method used in this research is multiple linear regression with the help of SPSS. The research results show that justice, culture, love of money, and religiosity partially influence tax evasion. Meanwhile, gender has no effect on tax evasion..
Struktur Modal dan Likuiditas Terhadap Kualitas Laba Perbankan Konvensional Indonesia
Authors: Lintang Thoriq Aginta , Kartikasari Evi Dwi , Mahmudah Annita
Published: January 2025

This research was conducted because of the background of the phenomenon of the rate of increase in profits in banking companies which is always increasing. The need for corporate profits will be able to be used optimally if the profit generated has a good level of earnings quality. Some things that are closely related to the formation of quality earnings include capital structure and liquidity. This study aims to determine the effect of capital structure proxied by DAR and DER on earnings quality, determine the effect of liquidity proxied by CR and QR on earnings quality and the simultaneous effect of capital structure and liquidity on earnings quality. This research was conducted with a descriptive qualitative method approach using multiple linear regression analysis techniques assisted by SPSS version 26. The research was conducted at Indonesian banking companies listed on the Indonesia Stock Exchange with an observation period of 2022 and 2023. The total research population was 46 companies with a total of 92 research data. The sampling technique used is total sampling. The results stated that all hypotheses proposed in this study were accepted.
Analisis Pengendalian Internal atas Siklus Pendapatan Valuta Asing (Studi Kasus pada PT X)
Authors: Dewi Gita Apsari , Wulandari Anak Agung Ayu Intan
Published: January 2025

This study aims to analyze the internal control system applied to the foreign exchange revenue cycle by PT X. Weak internal control at PT X can lead to misappropriation by employees assigned to the sales, accounting, and/or cash functions. The study uses a qualitative case study approach. The researcher conducted interviews with internal staff related to the revenue cycle. Overall, the implementation of PT X's internal control can be said to be quite good, but still requires evaluation and improvement in aspects of risk monitoring, authorization of transaction evidence by related parties, and internal control over sales, accounting, and cash functions.
Pengaruh Penggunaan Fintech Dan Lifesytle Terhadap Kemampuan Pengelolaan Keuangan Di Bengkulu
Authors: Afriansyah Berlian , Meriana Meriana , Nurjanah Amalia
Published: January 2025

This research is to determine the influence of the use of Fintech and lifestyle on the financial management abilities of students in city districts in Bengkulu province. The research method used in this research is a quantitative method which uses a questionnaire as a research instrument and is measured using a Likert scale. The results of this research show that Fintech has an influence on Financial Management Ability. This shows that the better the Fintech, the better the Financial Management Capabilities will be. while Lifestyle also influences Financial Management Ability. This research shows that the higher the style, the higher the financial management ability
Pengendalian Internal Atas Penggunaan Sistem Pembayaran Quick Response Code Indonesia Standart (QRIS) Pada UMKM Kepripunyecerite
Authors: Chandra Rezario Febrianta , Satria Hendy , Novrina Putri Dwi , Nasution Finalesvita Br , Setiawan Eric
Published: January 2025

Penelitian ini bertujuan untuk mengetahui apakah di dalam UMKM Kepripunyecerite telah menerapkan Pengendalian Internal .Tujuan dari penelitian ini adalah untuk mengetahui apakah UMKM Kepripunyecerite telah menerapkan sistem pengendalian internal untuk transaksi pembayaran dan persediaan menggunakan QRIS dari beberapa bank sesuai lokasi distribusi dan jenis transaksi. Pengendalian internal dilakukan melalui beberapa langkah, seperti rekonsiliasi kas harian, penyetoran hasil penjualan tunai secara bulanan, manajemen stok minimum, dan pengeluaran kas berdasarkan laporan stok opname bulanan. Namun, pengendalian internal belum optimal karena pemilik masih menangani fungsi keuangan dan belanja langsung, sehingga berpotensi terjadi penggunaan dana usaha untuk kepentingan pribadi. UMKM ini juga menerapkan sistem pengendalian persediaan dengan melakukan stok opname bulanan, laporan persediaan, koordinasi dengan bagian desain, pemesanan bahan baku, dan produksi sesuai kebutuhan. Namun, idealnya stok opname dilakukan oleh pihak yang tidak terlibat langsung dengan persediaan agar lebih efektif.
Penghindaran Pajak Sektor Makanan Dan Minuman Di Indonesia : Profitabilitas, Likuiditas Dan Leverage
Authors: Purba Pebisitona Mesajaya , Marjuniarti Febby , Samosir Harun Dongan , Sumiok Cristofer
Published: January 2025

The purpose of this study is to examine the effect of profitability, liquidity, and leverage on tax avoidance, with capital intensity and inventory intensity as control variables. The type of data used in this study is secondary data, which was obtained from financial statements and annual reports available on the Indonesia Stock Exchange website from 2020 to 2023. The sampling method used is purposive sampling, resulting in a sample of 101 companies over the four-year period. The results of this study indicate that profitability has a negative effect on tax avoidance, while liquidity has no effect on tax avoidance. In contrast, leverage has a positive effect on tax avoidance. Additionally, the variables capital intensity and inventory intensity are able to strengthen the independence of tax avoidance.
Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia
Authors: Indah Pratiwi Lily , Pujianto Pujianto , Supeni Endah
Published: January 2025

Program ICSR merupakan salah satu upaya yang dilakukan perusahaan untuk memberikan dampak positif kepada masyarakat sebagai hasil dari kegiatan operasional perusahaan. Lebih jauh, program ICSR yang telah dilaksanakan memberikan informasi kepada pemegang saham yang dapat digunakan untuk menilai kelangsungan hidup perusahaan di masa mendatang. Penelitian ini bertujuan untuk meneliti pengaruh ICSR dan GCG terhadap nilai perusahaan serta memverifikasi apakah profitabilitas memperkuat atau memperlemah ICSR dan GCG terhadap nilai perusahaan. Dengan menggunakan data keuangan dari perusahaan dalam Industri Keuangan Syariah yang terdaftar di Pasar Modal Indonesia penelitian ini menemukan bahwa ICSR dan GCG secara signifikan meningkatkan kinerja perusahaan.
Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan
Authors: Waskito Erdi Tio
Published: January 2025

The Indonesian tax system uses land and building tax as one of the most important sources of regional income. Land and building tax has various benefits for both the state and the community. The purpose of this study was to determine the effect of tax literacy, tax sanctions, tax awareness, tax socialization, and the quality of tax authorities' services on taxpayer compliance in paying PBB-P2. The study used convenience sampling and obtained 102 respondents. Respondents in the study were taxpayers who had PBB-P2 tax obligations in Butuh District, Purworejo Regency. The results obtained explained that tax literacy and tax sanctions had an effect on taxpayer compliance, while tax awareness, tax socialization, and the quality of tax authorities' services had no effect on tax compliance.