bluuebunny/crossref_metadata_2025 huggingface dataset:
RADON RISK ASSESSMENT IN THE SOUTH DAYI DISTRICT OF THE VOLTA REGION, GHANA: A COMPREHENSIVE INVESTIGATION
Authors:   Department of Nuclear and Environmental Protection, School of Nuclear and Allied Sciences, University of Ghana, Accra, Ghana, Dodor Charles E. , Andam Michael B. ,   Department of Environmental Sciences, University of Cape Coast, Ghana
Published: March 2024

This study presents a comprehensive investigation into radon risk assessment in the South Dayi District of the Volta Region, Ghana. Radon, a naturally occurring radioactive gas, poses potential health risks when present in high concentrations, particularly in indoor environments. The research methodology involves measuring radon levels in various residential and commercial buildings across the district using state-of-the-art detection techniques. Additionally, factors such as geological characteristics, building construction materials, and indoor ventilation systems are analyzed to assess their influence on radon concentrations. The findings provide valuable insights into the extent of radon exposure in the South Dayi District and contribute to the development of mitigation strategies to safeguard public health. This study underscores the importance of proactive measures to mitigate radon risks and protect residents in radon-prone regions such as the Volta Region of Ghana.
DECODING EDUCATIONAL DECISIONS: TRACING THE EVOLUTION OF DECISION-MAKING THEORIES
Authors:   University of West Attica, Greece, Rigopoulos Evangelos
Published: March 2024

Decoding Educational Decisions: Tracing the Evolution of Decision-Making Theories explores the historical trajectory and development of decision-making theories within educational contexts. This paper provides a comprehensive examination of the key theories that have shaped decision-making processes in education over time, shedding light on their evolution, implications, and practical applications. Drawing upon a wide range of scholarly literature and historical perspectives, this study offers valuable insights into how decision-making frameworks have influenced educational practices and policies. By tracing the evolution of these theories, educators and policymakers can gain a deeper understanding of the factors influencing decision-making processes in education and make informed choices to enhance teaching, learning, and organizational effectiveness.
TEACHERS' PERCEPTION OF THE 2013 CURRICULUM'S APPLICATION OF THE ASSESSMENT METHOD
Authors:   Professor In Education Psychology In Mahasaraswati University Of Denpasar, Maman Wayan
Published: March 2024

This study aims to explore the perception of teachers on the implementation of the assessment process in the 2013 Curriculum in a selected school in Indonesia. A qualitative research design was employed, and data were collected through semi-structured interviews with eight teachers from different subjects. The results revealed that the teachers have mixed perceptions on the implementation of the assessment process. While some teachers found the new assessment system to be effective in improving students' learning outcomes, others found it to be time-consuming and stressful. The study concludes that there is a need for further professional development and training for teachers to ensure a successful implementation of the new assessment process.
INDIA'S GDP GROWTH: A REVIEW OF RECENT TRENDS AND FUTURE PROSPECTS
Authors:   Department of Finance HindujaCollege of Commerce College in Mumbai India, Dubey Dr. Vikas
Published: March 2024

This article provides a comprehensive review of India's GDP growth, focusing on recent trends and future prospects. In the Introduction, we provide an overview of the importance of GDP growth for India's economy and highlight the key factors that have influenced GDP growth in recent years. In the Methods section, we describe the data sources and methods used for our analysis. In the Results section, we present our findings on India's GDP growth, including a review of recent trends and an analysis of the key drivers of GDP growth. In the Discussion section, we consider the implications of our findings for India's economic prospects and identify key policy priorities for sustaining and accelerating GDP growth in the years ahead. Finally, in the Conclusion, we summarize our key findings and outline directions for future research on India's GDP growth.
ASSESSING PAKISTAN'S CURRENT FINANCIAL PROBLEMS: A CLOSER LOOK AT THE ECONOMIC CHALLENGES FACING THE COUNTRY
Authors:   Lahore University Of Management Sciences (LUMS), Pakistan, Ali Mr. Sardar
Published: March 2024

This paper aims to evaluate the current financial problems facing Pakistan, highlighting the major economic challenges confronting the country. The study employs a mixed-method research approach, which includes both quantitative and qualitative data analysis. The research findings suggest that Pakistan is facing a host of economic challenges, including high inflation, low foreign exchange reserves, a large fiscal deficit, and mounting public debt. In addition, the country's economic growth has been sluggish, with low productivity and declining exports. The study further identifies the causes of these problems, such as poor governance, corruption, and political instability. To address these issues, the paper recommends a comprehensive reform agenda that includes measures to improve tax collection, enhance export competitiveness, reduce public debt, and increase foreign investment. The findings of this study provide valuable insights into the current state of Pakistan's economy and offer policymakers a framework for developing effective strategies to address these challenges.
LOAN PORTFOLIO QUALITY AND EFFICIENCY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
Authors:   Department of Accounting, University of Calabar, Nigeria, Jacob Gabriel
Published: March 2024

This article investigates the relationship between loan portfolio quality and efficiency among quoted Deposit Money Banks (DMBs) in Nigeria. The study analyzes data from financial statements of selected banks to assess loan portfolio quality using metrics such as non-performing loan ratio, loan loss provision ratio, and loan recovery rate. Efficiency is measured through indicators like cost-to-income ratio, return on assets, and return on equity. The findings reveal variations in loan portfolio quality and efficiency among the sampled banks, emphasizing the importance of robust credit risk management practices and efficient resource allocation. The article underscores the need for improved loan portfolio quality to enhance bank efficiency, financial stability, and economic growth
EVALUATING THE INFLUENCE OF GPS-BASED CAB SERVICE ON TRADITIONAL PUBLIC TRANSPORTATION IN GUWAHATI: A CASE STUDY
Authors:   PhD Research Scholar, Department of Economics, Cotton University Guwahati Assam, India, Ahmed Salem
Published: March 2024

The emergence of GPS-based cab services has revolutionized the transportation landscape, providing convenient and on-demand mobility options. This study aims to evaluate the influence of GPS-based cab services on traditional means of public transportation in Guwahati, India. Through a comprehensive case study, we analyze the impact of these services on passenger preferences, ridership patterns, and the overall public transport ecosystem. The findings shed light on the transformative effects of GPS-based cab services and their implications for the future of urban transportation. This study aims to evaluate the influence of GPS-based cab services on traditional public transportation in Guwahati, India. Through a comprehensive case study, we analyze the impact of these services on passenger preferences, ridership patterns, and the overall public transport ecosystem. The findings shed light on the transformative effects of GPS-based cab services and their implications for the future of urban transportation. The results reveal a significant influence of GPS-based cab services on traditional public transportation, with passengers exhibiting a growing preference for these services due to convenience, ease of booking, and perceived reliability. The study highlights the need for adaptive strategies to ensure the coexistence and integration of both systems, leading to enhanced urban transportation experiences.
EVALUATING FIRM PERFORMANCE: EVIDENCE FROM FOOD FIRMS LISTED ON THE HANOI STOCK EXCHANGE
Authors:   Economics department, Vinh University, Vietnam, Hoang Nguyen
Published: March 2024

This article aims to evaluate the performance of food firms listed on the Hanoi Stock Exchange. By examining various financial indicators and performance measures, the study provides valuable insights into the financial health and operational efficiency of these firms. The analysis utilizes a sample of food firms over a specified time period and employs statistical techniques to assess their performance. The findings shed light on the strengths, weaknesses, and overall performance of food firms in the Hanoi Stock Exchange, offering valuable information for investors, policymakers, and stakeholders in the food industry.
INVESTIGATING THE FACTORS OF SOCIAL MEDIA ADVERTISEMENTS INFLUENCING BRAND PREFERENCE AMONG YOUNG CUSTOMERS: AN EMPIRICAL STUDY
Authors:   Faculty ofBusiness, Modern College ofBusiness andScience, Oman, Hammouri Professor Younes
Published: March 2024

This article presents an empirical study aimed at investigating the factors of social media advertisements that influence brand preference among young customers. With the increasing popularity and influence of social media, businesses are leveraging these platforms to promote their brands and products. However, understanding the specific factors that shape brand preference among young customers in the context of social media advertising is crucial for effective marketing strategies. This study employs a quantitative approach, collecting data through surveys from a sample of young customers. The collected data is analyzed using statistical techniques to identify the significant factors influencing brand preference. The findings provide insights into the factors that businesses should consider when designing social media advertising campaigns targeting young customers.
THE IMPACT OF INTERNAL FACTORS ON FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF NIGERIAN DEPOSIT MONEY BANKS
Authors:   (Ph.D), Department Of Accountancy, Federal Polytechnic, Offa, Kwara State, Nigeria, Lawal Shuaib Tunde
Published: March 2024

This empirical study investigates the impact of internal factors on the financial performance of Nigerian Deposit Money Banks (DMBs). Internal factors, such as capital adequacy, asset quality, management efficiency, earnings quality, and liquidity, play a critical role in determining the financial health and profitability of banks. Understanding the relationship between these internal factors and financial performance is crucial for banks' sustainable growth and stability. The study utilizes a panel dataset comprising financial data of Nigerian DMBs over a specified period. Multiple regression analysis is employed to examine the association between internal factors and financial performance measures, such as return on assets (ROA) and return on equity (ROE). The findings of this study provide valuable insights into the influence of internal factors on the financial performance of Nigerian DMBs and contribute to the existing literature on banking performance.
THE RELATIONSHIP BETWEEN FINTECH ATTENTION AND SECTOR RETURNS: A RESEARCH STUDY
Authors:   Business School, University ofShanghai For Science andTechnology, Shanghai, China, Duan Jiqing
Published: March 2024

This research study examines the relationship between FinTech attention and sector returns in the financial industry. With the rise of Financial Technology (FinTech) and its impact on the financial sector, understanding the link between attention in the FinTech industry and the performance of different sectors becomes crucial. This study utilizes quantitative data analysis to investigate the relationship between FinTech attention, measured through media coverage and social media discussions, and sector returns across various financial sectors. By analyzing historical data and employing statistical techniques, the study aims to uncover any potential correlations or causal relationships between FinTech attention and sector returns. The findings provide insights into the influence of FinTech attention on sector performance, offering implications for investors, policymakers, and industry participants in navigating the dynamic landscape of the financial industry.
ENHANCING ENTERPRISE PRODUCTION MANAGEMENT SYSTEM THROUGH LEAN PRODUCTION PRINCIPLES
Authors:   Department ofFinance andLegal Regulation ofFinancial Markets, Nizhny Novgorod Institute ofManagement, Nizhny Novgorod, Russia, Alla Sedelnikova
Published: March 2024

Efficient production management is essential for enterprises to maintain competitiveness and optimize resource utilization. Lean production principles have proven to be effective in streamlining operations, eliminating waste, and improving overall productivity. This study aims to enhance the enterprise production management system by implementing lean production principles. Through a systematic analysis of existing production processes, waste identification, and the application of lean tools and techniques, the study proposes strategies for process optimization, inventory management, quality improvement, and workforce engagement. The findings highlight the benefits of incorporating lean production principles into the enterprise production management system, leading to increased efficiency, cost reduction, and enhanced customer satisfaction.
EFFECTIVENESS OF ONLINE MARKETING IN INTEGRATED MARKETING COMMUNICATION: A COMPREHENSIVE STUDY
Authors:   Ph.D. Research Scholar inCommerce, Sri Krishna Arts andScience College, Coimbatore, Tamil Nadu, India, KA Dr. Azees
Published: March 2024

This comprehensive study examines the effectiveness of online marketing in integrated marketing communication (IMC). As digital technologies continue to transform the marketing landscape, online marketing has become a central component of IMC strategies for businesses. The research investigates how online marketing channels, such as social media, email marketing, search engine optimization, and content marketing, contribute to a cohesive and synchronized communication approach. Through a mix of qualitative and quantitative methods, this study analyzes the impact of online marketing on brand awareness, customer engagement, and overall marketing performance. The findings provide valuable insights for marketers, enabling them to optimize their IMC efforts by harnessing the potential of online marketing in today's digital era.
LEVELING UP BRAND RECALL AND ATTITUDE: A COMPARATIVE STUDY OF GAME-SPECIFIC FACTORS
Authors:   Assistant Professor, Department ofMarketing, ICFAI Business School, India, Biswas Raman
Published: March 2024

This comparative study explores the impact of game-specific factors on brand recall and attitude in the context of video games. Video games have become a significant platform for advertising and brand integration, making it crucial to understand how elements unique to games influence consumer perceptions. Through a comprehensive analysis, this research examines variables such as in-game advertisements, product placements, game genre, and player engagement to assess their effects on brand recall and attitude. The findings provide valuable insights for marketers seeking to maximize their brand's effectiveness within the gaming environment.
INCOME INEQUALITY AND ECONOMIC GROWTH IN SUB-SAHARAN AFRICA: AN IN-DEPTH ANALYSIS
Authors:   Department ofEconomics, Olabisi Onabanjo University, Ago-Iwoye, Nigeria, Ibrahim Anwar
Published: March 2024

This study delves into the intricate relationship between income inequality and economic growth in the context of Sub-Saharan Africa. Employing a comprehensive analysis, we explore the multifaceted dynamics, identifying the mechanisms and channels through which income inequality influences economic growth in this region. Our findings reveal significant insights that can inform policy interventions aimed at fostering equitable and sustainable development.
BANKING ON PROGRESS: A COMPREHENSIVE ANALYSIS OF PRIORITY SECTOR CREDIT IN INDIA'S SCHEDULED COMMERCIAL BANKS
Authors:   Department ofCommerce, M.D. University, Rohtak, Haryana, India, Ghosh Jaydeep
Published: March 2024

This study presents a meticulous examination of priority sector credit allocation by scheduled commercial banks in India, offering a comprehensive analysis of trends, challenges, and opportunities. Drawing upon extensive data and rigorous research, we explore the evolving landscape of priority sector lending and its implications for financial inclusion and economic development. The findings provide valuable insights for policymakers, financial institutions, and stakeholders committed to fostering inclusive growth in India's banking sector.
THEORETICAL AND PRACTICAL ASPECTS OF INTERNAL AUDIT ACTIVITY IN BUDGET ORGANIZATIONS
Authors:   Student Of The Academy Of Banking And Finance Of The Republic Of Uzbekistan, Khayitboyevich Ermatov Azamat
Published: March 2024

This article discusses the theoretical and practical features of internal audit activities in budgetary organizations.
AUTHENTIC LEADERSHIP'S INFLUENCE ON TRAINING EFFECTIVENESS: A BANGLADESH COMMERCIAL BANKING PERSPECTIVE
Authors:   Faculty Member, Training Institute, Mercantile Bank Limited, Dhaka, Bangladesh, Ajmal Saeed
Published: March 2024

This study investigates the influence of authentic leadership on training effectiveness within the context of commercial banks in Bangladesh. Authentic leadership, characterized by transparency, self-awareness, and ethical behavior, plays a pivotal role in shaping organizational cultures and enhancing employee performance. Utilizing a mixed-methods approach, this research combines surveys, interviews, and performance metrics to assess the impact of authentic leadership on training outcomes. Findings suggest that authentic leadership positively correlates with improved training effectiveness, fostering a culture of trust, openness, and personal growth. The study offers valuable insights for commercial banks aiming to optimize their training programs through leadership development.
GAME-CHANGER: UNVEILING THE IMPACT OF GAME-SPECIFIC FACTORS ON BRAND RECALL AND ATTITUDE
Authors:   Assistant Professor, Department of Marketing, ICFAI Business School, India, Lamba Lalit
Published: March 2024

Unveiling the Impact of Game-Specific Factors on Brand Recall and Attitude," investigates the unique interplay between gaming experiences and brand perceptions. Through a comparative analysis of various game-specific factors, including in-game branding, narrative integration, and user engagement, the research aims to shed light on their influence on brand recall and attitude formation. The findings provide valuable insights for marketers seeking innovative strategies to leverage gaming environments for effective brand communication and positive consumer sentiment.
DECODING COLLUSION: AN ANALYSIS OF COOPERATIVE BEHAVIOR UNDER DIFFERENT PRICING SCHEMES
Authors:   Leibniz Centre for European Economic Research (ZEW), Mannheim, Germany, Wagner Lukas
Published: March 2024

This research delves into the intricate dynamics of collusion behavior within markets, exploring cooperative interactions among entities under various pricing schemes. Titled "Decoding Collusion," the study employs game theory and econometric analyses to investigate how different pricing mechanisms influence collusion tendencies. By scrutinizing the behaviors of market participants across diverse pricing structures, the research aims to unravel the complexities of cooperative strategies and shed light on the factors influencing collusion in economic environments.
DIGITAL TRUST IN TRANSITION: EVALUATING CUSTOMER CONFIDENCE IN E-BANKING SYSTEMS IN BANGLADESH
Authors:   Department of Management, Islamic University, Kushtia, Bangladesh, Shaikh Mohammad Nasrin
Published: March 2024

This study investigates the evolving landscape of digital trust in the context of E-Banking systems in Bangladesh. Focusing on customers' confidence, the research explores factors influencing trust formation and maintenance in the digital banking sphere. Utilizing a mix of qualitative and quantitative methods, including surveys and interviews, the study sheds light on the dynamics of trust, security perceptions, and user experiences shaping customers' interactions with E-Banking systems. The findings provide valuable insights for banking institutions, policymakers, and researchers seeking to enhance the trustworthiness of digital financial platforms in the Bangladeshi context.
THE INFLUENCE OF INTERNET BANKING ON OPERATIONAL PERFORMANCE: A CASE STUDY OF COMMERCIAL BANKS IN NAKURU COUNTY, KENYA
Authors:   Department of Accounting, Finance and Management Science, Egerton University, Nakuru, Kenya, Abdullai Hussein Muthoni
Published: March 2024

"The Influence of Internet Banking on Operational Performance: A Case Study of Commercial Banks in Nakuru County, Kenya" investigates the impact of internet banking on the operational performance of commercial banks in Nakuru County, Kenya. Utilizing a case study approach, this research assesses the extent to which internet banking adoption influences various operational metrics such as efficiency, customer satisfaction, and cost reduction within commercial banks operating in Nakuru County. Through qualitative and quantitative analyses, the study examines the advantages and challenges associated with internet banking implementation and its implications for enhancing operational efficiency and competitiveness in the banking sector. The findings provide valuable insights for policymakers, bank managers, and stakeholders seeking to leverage internet banking to improve operational performance and customer service delivery in the Kenyan banking industry.
SPHINGOSOMES: HIGHLIGHTS OF THE PROGRESSIVE JOURNEY AND THEIR APPLICATION PERSPECTIVES IN MODERN DRUG DELIVERY
Authors:   Department of Pharmacology, D Y Patil Institute of Pharmaceutical Sciences and Research, Pune, Maharashtra, India, Param Ganesh
Published: March 2024

Sphingosomes, a novel class of lipid-based vesicular systems, have emerged as promising carriers in the realm of drug delivery. This review aims to provide an overview of the progressive journey of sphingosomes and their application perspectives in modern drug delivery.The evolution of sphingosomes began with the quest to develop more efficient and biocompatible drug delivery systems. Their unique composition, primarily comprising sphingolipids and cholesterol, imparts stability and modulates membrane fluidity, enhancing their potential as drug carriers. The versatility of sphingosomes allows for the encapsulation of diverse therapeutic agents, ranging from small molecules to biological entities like proteins and nucleic acids.Their biocompatibility and ability to mimic cell membranes grant sphingosomes the advantage of reduced immunogenicity and improved cellular uptake. Moreover, their structural flexibility permits the incorporation of targeting ligands, facilitating site-specific drug delivery and minimizing off-target effects.
EXPLORING METABOLISM: UNDERSTANDING THE FUNDAMENTAL PROCESSES
Authors:   School of Energy Materials, Mahatma Gandhi University, Kottayam, India, Pathak Aishwarya
Published: March 2024

Metabolism, the intricate web of biochemical processes within living organisms, is essential for energy production, growth, and the maintenance of life. This article delves into the key components and mechanisms of metabolism, elucidating its significance in cellular function and overall organismal health. Metabolism encompasses a series of interconnected biochemical reactions that sustain life by converting nutrients into energy and building blocks for cellular function. Comprising catabolic and anabolic pathways, metabolism operates through intricate enzymatic reactions, ensuring the body's equilibrium and functionality.
Menggali DNA Budaya Organisasi dengan Fleksibilitas
Authors: Nasution Ucok Binanga , Widiasih Suprapti
Published: March 2024

Penelitian ini bertujuan untuk menggali DNA budaya organisasi dengan mempertimbangkan faktor fleksibilitas. Budaya organisasi merupakan elemen penting yang mempengaruhi keberhasilan suatu organisasi. Fleksibilitas juga memiliki peran yang signifikan dalam menghadapi perubahan lingkungan dan mempertahankan daya saing organisasi. Melalui penelitian ini, kami ingin mengeksplorasi hubungan antara fleksibilitas dan DNA budaya organisasi serta dampaknya terhadap kinerja organisasi.
Pengaruh Pemutihan Pajak, Kesadaran Wajib Pajak, dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Empiris Samsat Jakarta Timur)
Authors: Chaerani Fifi , Marundha Amor , Khasanah Uswatun
Published: March 2024

Penelitian ini bertujuan untuk menguji Pengaruh Pemutihan Pajak, Kesadaran Wajib Pajak, dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor yang terdaftar di Samsat Jakarta Timur. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan merupakan data primer dengan cara menyebarkan kuesioner kepada sampel sebanyak 100 responden wajib pajak kendaraan bermotor. Teknik pengambilan sampel menggunakan purposive sampling dengan alat analisis statistik yang digunakan yaitu SmartPLS 4.0 yang menggambarkan hasil analisis dan hipotesis penelitian. Hasil penelitian ini menjelaskan bahwa pemutihan pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. Sedangkan samsat keliling tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Jakarta Timur
Authors: Novita Rahma Dwi , Marundha Amor , Khasanah Uswatun
Published: March 2024

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi perpajakan, pengetahuan perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di Suku Dinas Perindustrian, Perdagangan, Koperasi Usaha Kecil dan Menengah Jakarta Timur. Metode penelitian ini menggunakan metode penelitian kuantitatif. Populasi yang digunakan adalah wajib pajak orang pribadi yang menjalankan UMKM di Kota Jakarta Timur yang memiliki NPWP. Penelitian ini menggunakan teknik purposive sampling. Dalam penelitian ini metode analisis data menggunakan Partial Least Square (PLS). Yang mempresentasikan hasil dan hipotesis penelitian. Hasil pengujian menjelaskan bahwa modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan kepatuhan wajib pajak UMKM, pengetahuan perpajakan dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak UMKM.
Analisis Perhitungan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai Berdasarkan UU No. 7 Tahun 2021 pada PT Pallawa Barokah Nusantara
Authors: Syah Sri Rahayu , Wahab Abdul , Agriani Futri
Published: March 2024

Penelitian ini bertujuan untuk menganalisis perhitungan, penyetoran dan pelaporan Pajak Pertambahan Nilai berdasarkan undang-undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan pada PT Pallawa Barokah Nusantara. Metode yang digunakan dalam penelitian yaitu metode deskriptif kualitatif. Dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi pada PT Pallawa Barokah Nusantara kemudian menganalisis dan membandingkan antara undang-undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan, dengan penerapan Pajak Pertambahan Nilai di PT Pallawa Barokah Nusantara. Hasil penelitian menunjukkan bahwa: a) Perhitungan Pajak Pertambahan Nilai mulai 1 April 2022 pada PT Pallawa Barokah Nusantara telah sesuai dengan Undang-Undang nomor 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan dengan cara: Pajak Pertambahan Nilai = Dasar Pengenaan Pajak (DPP) x tarif 11%. b) Penyetoran Pajak Pertambahan Nilai dengan tarif 11% tidak pernah terjadi keterlambatan dan telah sesuai dengan Peraturan Menteri Keuangan nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT) sehingga tidak perlu melakukan pembetulan membayar denda atas keterlambatan. c) Pelaporan Pajak Pertambahan Nilai dengan tarif 11% tidak pernah mengalami keterlambatan dan telah sesuai dengan Peraturan Menteri Keuangan nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT) sehingga tidak perlu membayar denda.
Determinan Struktur Modal Perusahaan Manufaktur di Indonesia
Authors: Ambarwati Eliza Dyah , Manurung Adler Haymans , Widjanarko Wirawan , Khan Muhammad Asif , Fikri AWN
Published: March 2024

Struktur modal merupakan hal penting untuk diperhatikan. Jika tidak optimal maka perusahaan akan mengalami kesulitan bahkan berpotensi kebangkrutan. Tujuan penelitian ini untuk menganalisis variabel profitabilitas, likuiditas, tingkat pertumbuhan, dan aktivitas perusahaan apakah memiliki pengaruh dengan struktur modal yang tercatat di Bursa Efek Indonesia selama periode 2015-2022. Penelitian ini menggunakan metode pendekatan kuantitatif. Hasil penelitian ini menunjukan bahwa ROA berpengaruh negatif dan signifikan terhadap Struktur Modal, CR berpengaruh negatif dan signifikan terhadap Struktur Modal, GROWTH berpengaruh positif dan signifikan terhadap Struktur Modal dan TATO berpengaruh negatif dan signifikan terhadap Struktur Modal.
Analisis Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 (Studi Pada Perusahaan Manufaktur Sub Sektor Pulp dan Kertas yang Terdaftar di Bursa Efek Indonesia)
Authors: Sutendi Zhakila , Hendayana Yayan , Sulistyowati Ari
Published: March 2024

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan sebelum dan selama pandemi covid-19 pada sub sektor pulp dan kertas. Metode pengambilan data yang dilakukan pada penelitian ini adalah dengan pendekatan melalui dokumentasi. Penelitian ini juga memanfaatkan rasio likuiditas (current ratio dan quick ratio), rasio solvabilitas (debt to asset ratio dan debt to equity ratio), rasio profitabilitas (return on asset dan net profit margin), dan rasio aktivitas (total asset turnover dan inventory turnover) yang dianalisis menggunakan analisis komparatif wilcoxon signed test. Hasil dari penelitian ini menunjukan adanya penurunan pada rasio solvabilitas dan rasio aktivitas selama pandemi covid-19 yang bersifat signifikan setelah menggunakan uji statisk, tetapi tidak terdapat perbedaan pada rasio likuiditas dan profitabilitas yang bersifat signifikan sebelum dan selama pandemi covid-19.
EDUKASI PENGGUNAAN TABIR SURYA SEBAGAI UPAYA PENCEGAHAN KANKER KULIT PADA REMAJA DI PONDOK MODERN AL-KAUTSAR PEKANBARU
Authors: Arfina Angga , Kharisna Dendy , Yanti Sri , Febtrina Rizka , Azhar Bayu , Hasanah Ulfa
Published: March 2024

Skin cancer is one type of neoplasm that can be violent. One factor that can contribute to the occurrence of skin cancer is exposure to ultraviolet (UV) rays. Adolescents are an age group that has the potential to be exposed to UV rays longer and with high intensity. The use of sunscreen is recommended to prevent skin cancer due to UV exposure. The recommended use of sunscreens especially those containing SPF 30 or more. Providing education can increase knowledge and awareness in adolescents to prevent skin cancer and use sunscreen when outdoors. This community midwifery activity will be carried out in November 2023 at Pondok Modern Al-Kautsar Pekanbaru. The activity carried out was education to 30 teenagers about the use of sunscreen as an effort to prevent skin cancer. The activity was carried out first with a pre-test then continued with the presentation of material for 60 minutes and after that post test about skin cancer and the use of sunscreen. The results of activities in students and students there was an increase in skin cancer and the benefits of sunscreen in the prevention of skin cancer. It is expected for adolescents who will do outdoor activities to always use sunscreen according to recommendations to reduce the risk of skin cancer.
EDUKASI PENCEGAHAN SINDROM DISPEPSIA PADA MASYARAKAT DI RSUD Dr ISHAK UMARELLA MALUKU TENGAH PROVINSI MALUKU
Authors: Soumena Rifah Zafarani
Published: March 2024

Sindrom dispepsia adalah sekumpulan gejala berupa nyeri, perasaan tidak enak pada perut bagian atas disertai dengan gejala lainnya seperti rasa penuh saat makan, cepat kenyang, kembung, bersandiwara, nafsu makan menurun, mual, muntah, dan dada terasa panas. Tingginya aktifitas pekerjaan sehari-hari yang dilakukan membuat pola makan terganggu. Selain itu pasien anak dengan diagnosis sindrom dispepsia dengan kelompok usia sekolah dasar di RSUD dr Ishak Umarella makin meningkat. Hal tersebut dapat disebabkan pola makan yang tidak teratur dan sibuknya beraktivitas sehingga terlambat makan. Tujuan pelaksanaan kegiatan ini untuk memberikan edukasi kepada para orang tua menjaga pola makan dan memberikan contoh makan yang teratur kepada anak. Metode yang digunakan dalam pelaksanaan pengabdian masyarakat ini adalah dengan memberikan penyuluhan melalui ceramah dan memberikan leaflet berisi materi penyuluhan di Poli RSUD Dr Ishak Umarella. Hasil kegiatan pengabdian masyarakat ini adalah meningkatnya kesadaran masyarakat tentang bahaya dan pencegahan sindrom dispepsia
PENYULUHAN KESEHATAN GIGI DAN MULUT, SIKAT GIGI BERSAMA, PENGUKURAN ANGKA DMF-T DAN ANGKA OHI-s TAHUN 2023
Authors: Rusmali Rusmali , Sartika Mery , Herlina Rita
Published: March 2024

Dosen mempunyai kewajiban melaksanakan Tri Dharma Perguruan Tinggi berupa pendidikan dan pengajaran, penelitian dan pengabdian kepada masyarakat. Upaya pengabdian kepada masyarakat yang dapat dilakukan oleh tenaga PTGMI adalah seperti: promotive, preventif, kuratif serta rehabilitative, pelaksanaan kegiatan tersebut dapat dilakukan secara individu, kelompok. Pelaksanaan tersebut dapat dilaksanakan secara terpadu dan komprehensif, khususnya pada bidang pelayanan kesehatan gigi dan mulut. Mengapa dosen melakukan pengabdian kepada masyarakat, karena: 1. Pasal 20 ayat (2) UU no. 20 tahun 2003. 2. Tupoksi dosen yaitu melaksanakan kegiatan Tri Dharma Perguruan Tinggi. Kegiatan  pengabdian kepada masyarakat yaitu berbasis kepada hasil penelitian, hasil penelitian Rusmali, dkk (2022) yang berjudul: Pengaruh angka kejadian karies gigi (DMF-T), status kebersihan gigi dan mulut (OHI-S) terhadap perilaku menyikat gigi remaja berdasarkan daerah tinggal dipesisir sungai dan dataran tinggi di Kecamatan Tayan Hilir Kabupaten Sanggau. Hasil yang diperoleh karies dengan katagori sedang (30,9%), Angka Ohi-s dengan katagori sedang (45,3%) dan buruk (27,6%). Pengabdian Kepada Masyarakat kali ini dilaksanakan di salah satu lokasi penelitian yaitu di SMP CAHAYA HARAPAN
PENDIDIKAN KESEHATAN MENUJU REMAJA SEHAT BEBAS ANEMIA
Authors: Prastiwi Dani , Isrofah Isrofah , Vianti Remilda Armika , Meiliani Siska Ayu , Amanda Putri , Husna Askia Azminatul
Published: March 2024

Anemia often occurs in teenage girls. Lack of knowledge and awareness in efforts to prevent anemia are factors causing the high incidence of anemia in adolescents. There are many impacts that occur when anemia is left untreated, and can even have long term impacts. This community service activity uses a participant active learning approach with interactive lecture and discussion methods focusing on health education about anemia with 80 participants. The result of this health education activity is an increase in participants knowledge. The hope is that participants can apply the knowledge gained in everyday life, such as consuming balanced nutricious food, doing regular physical activity and taking blood suplement tablets.
PENULISAN PROPOSAL KULIAH KERJA NYATA MAHASISWA FAKULTAS TEKNIK UNIVERSITAS MPU TAANTULAR JAKARTA
Authors: Sitanggang Ariza Putra , Manurung Edison
Published: March 2024

Berikut adalah contoh penulisan Proposal KKN mahasiswa Teknik dari Universitas Mpu Tantular Jakarata. Proposal ini merinci rencana untuk kegiatan Kuliah Kerja Nyata di Universitas MPU Tantular Jakarta, dengan fokus khusus pada perbaikan ruang dosen di Fakultas Teknik. Kuliah Kerja Nyata merupakan mata kuliah yang penting dan wajib bagi mahasiswa yang menempuh program Sarjana Teknik Sipil dan Arsitektur di universitas ini. Kegiatan ini memberikan kesempatan kepada mahasiswa untuk mempelajari kondisi lapangan, metode, dan proses implementasi dalam berbagai tahap proyek konstruksi, mulai dari perencanaan, konstruksi, hingga penyelesaian proyek. Tujuan dari kegiatan ini adalah agar mahasiswa mampu mengintegrasikan pengetahuan teoritis yang diperoleh di dalam kelas dengan keterampilan praktis, serta berkontribusi pada efisiensi dan efektivitas pekerjaan di lapangan. Kuliah Kerja Nyata ini sejalan dengan visi Fakultas Teknik MPU Tantular yang bertujuan menjadi institusi pendidikan tinggi terkemuka di bidang teknik, menghasilkan lulusan yang kompetitif secara global. Misi fakultas meliputi penyediaan pendidikan teknik yang inovatif dan relevan, melakukan penelitian berkualitas dan berkelanjutan, serta menjalin kemitraan dengan industri dan masyarakat.
PEMANFAATAN GRACILARIA SP. SEBAGAI KOMODITAS UNGGULAN DI DESA KUPANG SEBAGAI DAERAH DEVISA RUMPUT LAUT
Authors: Rohma Sofia Ainur , Jiwanti Nia Soka , Zahra Nafiesa , Nurhaliza Yunita Dwi , Herawati Jenny Dwi , Habiburrochman Habiburrochman
Published: March 2024

The foreign trade or export sector has a significant impact on Indonesia's economic growth, especially East Java. One of the regencies that is considered to have contributed to increasing exports is Sidoarjo Regency with quite large potential for Gracilaria products. Based on the main issues and opportunities of Sidoarjo district, the research team focused on economic empowerment which was actualized through the Entrepreneurial Village action in the PPK Ormawa program. Based on the issues discovered by the people of Kupang Village, Jabon District, the PPK Ormawa UKM Penalaran team created various innovations in processed food products. The food products have high quality, high marketability, and compete on the market. The products are healthy noodles and meatballs. This has been realized through the "Grapovition" program hence the community is able to make processed seaweed products. Training was also provided in making attractive packaging and digital marketing or "Gracimarket". In addition, the community is also trained to sell and market the products at large local exhibitions directly, through the Marketing by Booth "Marboth" program. Lastly, the "Si Ruru" program is also provided to expand sales of seaweed and processed seaweed products. The innovation programs of community service and empowerment activities carried out in Kupang Village, Jabon Sidoarjo District aims to achieve and realize SDGs points 8, 9, 10 and 17. The PPK Ormawa team measures the program's sustainability at 95% from the benchmark of having a business house to produce processed red seaweed
UPAYA PENCEGAHAN STUNTING MELALUI PENYULUHAN BAGI IBU BALITA DI WILAYAH PUSKESMAS KERENG BANGKIRAI
Authors: Mahalia Lamia Diang , Ramadhani Juni
Published: March 2024

Stunting merupakan permasalahan gizi yang timbul akibat kurangnya asupan nutrisi sehingga mengakibatkan gangguan pertumbuhan pada anak. Hasil Studi Status Gizi Indonesia (SSGI) tahun 2022 menunjukkan bahwa prevalensi balita stunting di Kota Palangka Raya sebesar 27,8% dimana angka ini belum mencapai target pemerintah yaitu <20%. Kegiatan pengabdian kepada masyarakat ini dilakukan dengan tujuan untuk meningkatkan pengetahuan ibu mengenai stunting beserta upaya pencegahannya. Metode edukasi yang digunakan yaitu melalui penyuluhan. Kegiatan dilakukan dengan tahapan pre-test, pemberian edukasi melalui penyuluhan tentang stunting beserta pecegahannya, dan terakhir adalah post-test. Analisis data dilakukan menggunakan uji Paired Samples T-Test dengan subjek yaitu ibu-ibu yang memiliki balita usia 6-24 bulan. Hasil menunjukkan bahwa terdapat peningkatan nilai rata-rata pengetahuan para ibu setelah mendapatkan edukasi yaitu sebesar 11,19 poin (nilai rata-rata pre-test=70,27 dan nilai rata-rata  post-tes=81,46). Hasil analisis statistik menunjukan nilai signifikansi sebesar 0,000 (< 0,05), sehingga dapat disimpulkan bahwa pemberian edukasi melalui penyuluhan berpengaruh terhadap peningkatan pengetahuan ibu terkait stunting beserta upaya pencegahannya.
PELATIHAN HYPNOBIRTHING BASIC UNTUK MANAJEMEN NYERI PERSALINAN PADA IBU HAMIL DI DESA TARAWEANG, KECAMATAN LABBAKKANG, KABUPATEN PANGKEP, PROPINSI SULAWESI SELATAN
Authors: Syam Azniah , Dewi Indra , Nurbaya Sitti , Fajriansi Andi
Published: March 2024

Hypnosis, self-hypnosis, and hypnobirthing are techniques to overcome childbirth anxiety. Expectant mothers are taught to trust their bodies, regain confidence in their ability to give birth, and release tension and pain through deep relaxation, breathing, and visualization techniques. Despite the many relevant studies cited, hypnobirthing has not been an institutionally preferred option offered by childbirth service providers such as government health centers and hospitals, possibly due to a lack of written policy support. This option is available through private childbirth service providers or hypnobirthing practitioners who provide complementary therapies. The lack of comprehensive childbirth preparation (physical, mental, and social) among young mothers in Taraweang Village, Labbakkang Sub-district, Pangkep District This prompted us to present a new approach to childbirth by introducing the concept, benefits, and how to do self-hypnosis independently to increase awareness and readiness before birth. This activity was implemented on April 5, 2023, after a socialization process with the partners in March 2023. The activity, which involved 15 pregnant women from Taraweang Village, began with a screening process for labor readiness and the mother's mental health condition using a distress scale form. Then followed socialization and training, as well as a 60-minute hypnosis simulation using reclusiveness techniques to increase awareness and readiness for dealing with pain. The activity ended with a pre-test to assess the mother's reaction to the therapy results. Based on data analysis, we concluded that pregnant women who received 60 minutes of hypnobirthing relaxation therapy experienced a decrease in the distress scale. This activity is expected to be carried out independently at the mothers' homes using the knowledge that has been provided in the process of community partnership activities in 2023. This activity will be further developed and evaluated, especially to ensure the sustainability of the benefits felt by partners in subsequent activities.
PEMBERIAN EDUKASI TENTANG PROSES LAKTASI IBU MENYUSUI PADA KADER POSYANDU SEBAGAI UPAYA PENCEGAHAN STUNTING
Authors: Yanti Irma , Suryani Lilis
Published: March 2024

Breast milk is the perfect and best food because it contains the nutritional elements needed for the optimal growth and development of babies. Breastfeeding is an important component in efforts to prevent stunting in toddlers. The prevalence of stunting in Karawang Regency in 2021 was 20.6%, in 2022 and only decreased to 12.9% in 2023. Several reasons, including a lack of understanding about the lactation or breastfeeding process cause mothers who do not provide exclusive breastfeeding. Posyandu cadres are one of the drivers of improving maternal and child health. Therefore, community service has been carried out in the form of cadre training through providing education about the lactation process and lactation management practices in Cadaskertajaya Village, Telagasari District, Karawang Regency to prevent stunting. The result was an increase in respondents' knowledge after receiving education. So it will be useful for cadres to increase the knowledge of breastfeeding mothers to increase the success of mothers providing exclusive breastfeeding.
PEMBUATAN SISTEM PENCATATAN STOK PADA TOKO AGUNG JAYA DENGAN MENGGUNAKAN APLIKASI MICROSOFT ACCESS
Authors: Marheni Dewi Khornida , Kristina Kristina
Published: March 2024

This community service was carried out with the aim of designing a Microsoft Access-based stock recording system to make it easier for Toko Agung Jaya, which is a store that provides building materials, to operate. Agung Jaya Store, which has been operational for 21 years, still does not have a correct stock recording method, so storage management still seems messy. In order to correct deficiencies in the shop, a system was designed to suit the partners’ needs, starting with collecting information using observation and interview methods. After obtaining the required information, the next step is to develop a system based on the data that has been collected. Apart from that, testing is carried out to see whether the system is suitable for use and can make things easier for partners. The implementation stage is carried out by converting partner storage data into a stock recording system that has been designed. The final stage of this service is training partners in using the system and making reports. The designed system has been successfully implemented and is able to meet the needs of partners so that this service to the community is considered successful.
PEMBERDAYAAN MASYARAKAT MELALUI PEMBANGUNAN PARIWISATA UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA KARANGSARI
Authors: Maida Serepina Tiur , Sarwoko Tri Adi , Muratin Muratin , Sudibyo Sudibyo , Ginting JP , Maida Kerlima Serepina Tiur
Published: March 2024

The construction and development of Karang Sari Village to become a tourist village is very important. Seeing that so far this potential has not been exploited and organized and it is hoped that it will be able to improve the economic and welfare of the community. Karang Sari Village has a stretch of beach of approximately 17 km, from Muara Cimari beach to Cicalengka beach. Karang Sari Village has a stretch of beach of approximately 17 km, from Muara Cimari beach to Cicalengka beach. Indonesian tourism development uses the concept of cultural tourism formulated in Tourism Law Number 09 of 1990. The problem is that villages are still in the underdeveloped category, low levels of community welfare and low levels of facilities and infrastructure as well as knowledge in managing village potential. The aim is to increase the quality and quantity of tourism destinations to create a tourism industry that is able to drive the local and national economy, develop tourism institutions and tourism governance that are able to synergize tourism destination development, tourism marketing and the tourism industry in a professional, effective and efficient manner. Using the perspective of communication science theory from Professor John Marston (in Nova, 2009:32) regarding planning strategies, namely RACE (Reasearch, Action, Controling, Evaluation). Community service activities are analyzed using SWOT analysis (Strength, Weakness, Opportunity, Threat). In conclusion, building tourism potential in underdeveloped villages must review all aspects. Looking at the potential of natural resources and human resources, but looking at the geographical conditions and geopolitical conditions in the Karangsari Village area. Suggestions, Village Head and Karangsari Village Apparatus, persuasive efforts for people who still do not understand and take a counter stance towards the idea of building a tourist village
ANALISIS TINDAK TUTUR ILOKUSI DALAM PIDATO PEMBUKAAN PRESIDEN JOKO WIDODO PADA KTT G20 BALI
Authors: Ardhan Dhea
Published: March 2024

Pidato merupakan suatu bentuk komunikasi yang memiliki tujuan-tujuan tertentu. Salah satunya adalah untuk memberikan pengaruh kepada audiens atau pendengarnya. Dalam pidato pembukaan KTT G20 Bali yang disampaikan oleh Presiden Joko Widodo, terdapat tindak tutur tertentu yang digunakan untuk berkomunikasi dengan audiensnya. Penelitian ini bertujuan untuk mengidentifikasi tipe-tipe tindak tutur ilokusi yang terdapat dalam pidato Presiden Joko Widodo ketika membuka rangkaian acara KTT G20 di Bali. Penelitian ini menggunakan metode penelitian kualitatif berupa studi kasus (case study) dengan objek penelitian transkrip pidato pembukaan KTT G20 Bali. Hasil dari penelitian ini menunjukkan bahwa semua tipe tindak tutur ilokusi ditemukan dalam pidato pembukaan Presiden Joko Widodo pada KTT G20 Bali, yaitu tindak tutur ilokusi direktif, asertif, deklaratif, ekspresif, dan komisif. Tindak tutur ilokusi direktif menjadi tipe yang muncul paling sering, yaitu 8 (delapan) kali.