bluuebunny/crossref_metadata_2025 huggingface dataset:
Archetypal Resonances Between Realms: The Fractal Interplay of Chaos and Order
Authors: Sacco Rob G. , Marks-Tarlow Terry , Beitman Bernard B.
Published: January 2024

The intricate balance between chaos and order has fascinated humans for centuries, serving as a recurring theme in culture, psychology, and science. Carl Jung’s insights into archetypes reveal cultural patterns that emerge nearly universally across the globe, independent of history. This paper connects archetypal psychology with contemporary mathematical and quantum concepts. We focus on profound interconnectedness at the interface between chaos and order, by demonstrating how the Mandelbrot set from contemporary fractal geometry circles round to embody the Ouroboros, ancient symbol of recursive dynamics. Our research bridges micro and macro realms, symbolic meanings, and empirical data, as well as psychological and physical dimensions. By merging age-old symbols with cutting-edge mathematical and quantum ideas, we shed light on the intricate dance of chaos and to underscore the unified nature of existence.
Serendipity and inherent non-linear thinking can help address the climate and environmental conundrums
Authors: Vuong Quan Hoang , La Viet Phuong , Nguyen Minh Hoang
Published: January 2024

Humankind is currently confronted with a critical challenge that determines its very existence, not only on an individual, racial, or national level but as a whole species: the fight against climate change and environmental degradation. To win this battle, humanity needs innovations and non-linear thinking. Nature has long been a substantial information source for unthinkable discoveries that save human lives. The paper suggests that by understanding the nature, emergence, and mechanism of serendipity, the survival skill of humans, humanity can capitalize on it to learn from nature and generate nature-based innovations that can address the climate and environmental degradation crises. In the era of Artificial Intelligence (AI) proliferation, AI will be a vital tool providing navigational and useful information to leverage the power of serendipity in climate and sustainability science. However, an eco-surplus culture that incorporates core values pertaining to nature and sees environmental sustainability as the conscience of the times needs to be built to direct and control the immense power of AI-leveraged serendipity. Insights applied in this paper are drawn from the book titled “_A New Theory of Serendipity: Nature, Emergence and Mechanism_”.
The Aesthetic of the Nakikibakang Loob: Kiri Dalena’s Militant and Transcendent Art
Authors: Rodriguez Agustin Martin G.
Published: January 2024

This essay is a reading of the works of artist/activist Kira Dalena from a _loob _as kapwa perspective. Dialoguing with the theories of Alejo, Levinas, and Maritain, it will discuss the artists works as social realism that opens to the transcendent. It explores how social realist works make present the face/_loob_ which call us to responsibility and in doing so opens the person who encounters the work to the trace of the Other.
Modelling of Quadcopter for Precision Agriculture and Surveillance Purposes
Authors: Dahunsi Olurotimi Akintunde , Oguntuase Oluseye Bolaji , Udeh Benedict , Adeyeri Micheal Kanisuru , Dahunsi Folasade Mojisola
Published: January 2024

This article presents the modelling of a quadcopter with a payload of 7 kg and the general overview of its use for precision crop spraying. The paper reviews the current state of the art in precision crop spraying and provides a comprehensive overview of the various types of unmanned aerial vehicles (UAVs) available, their capabilities, and their potential applications in precision crop spraying. It also provides a detailed analysis of the challenges and opportunities associated with the use of UAVs for precision crop spraying. The UAV used in the study was integrated with a liquid payload and a sprayer system that is controlled remotely by a flight controller radio. The objective was achieved by developing a mathematics-based model for the quadcopter. Subsequently, the quadcopter was physically fabricated in accordance with the computer model, tested, and evaluated. The modeling outcome gives a quadcopter with dimensions of 1140.28 mm by 767.11 mm by 267.37 mm and with each of the four propellers having a length of 457.2 mm. This was simulated, and the results show a stable trajectory flight and a uniformly distributed pattern of discharge of its content.
Surgical Management of Goiter with Intrathoracic Extension at the Philippine General Hospital Department of Otolaryngology Head and Neck Surgery
Authors: Mendoza Kevin Michael , Del Mundo - Madrid Daryl Anne
Published: January 2024

Objective: To describe the demographic and clinical characteristics of patients diagnosed with intrathoracic thyroid masses managed surgically in our institution, determine associated factors affecting eventual operative approaches for these patients, and assess postoperative outcomes and complications associated with surgical intervention.
Methods:
Design: Retrospective descriptive case series
Setting:Tertiary National University Hospital
Participants: 24 patients
Results: The mean age of patients diagnosed with intrathoracic goiters was 55.71 years old, with a 1:1.4 male to female ratio; with most having an intrathoracic extent of Huins Grade 1 (67%) compared to others having Huins Grade 2-3. Majority of patients pre-operatively had a Fine Needle Aspiration (FNA) Bethesda Thyroid Nodule Classification of Category II (benign); 79% of total patients underwent excision of thyroid mass utilizing a transcervical approach alone. As Intrathoracic Extension (ITE) grade increased, additional transthoracic approaches were performed;  duration of operation, average estimated blood loss, length of hospital stay was also noted to increase. Majority of post operative surgical histopathology results revealed malignant thyroid masses, in contrast to pre-operative FNA. Post-operative transient hypocalcemia was the most reported immediate complication.
Conclusions: Management of intrathoracic goiter is often multidisciplinary. Referral to the thoracic vascular service is warranted for access to the thoracic inlet. Classification by grade of intrathoracic goiters is helpful to determine the most appropriate operative approach and maybe predictive of intraoperative and postoperative outcomes. Postoperative histopathology across all ITE grades mostly yield malignant results; hence, preoperative FNA results should be used with caution.
Diagnosis and Management of Otosclerosis in a Filipino Population
Authors: Yang Nathaniel
Published: January 2024

OBJECTIVE :

This case series aims to describe the diagnosis and management of otosclerosis in a series of Filipino patients encountered in a private, subspecialty otologic clinical practice. In particular, it elucidates the demographics, clinical presentation, diagnostic exam findings, clinical intervention and hearing outcomes. 

METHODS :

Study Design : Retrospective review of medical records of a case series

Setting : Subspecialty otologic / neurotologic clinical practice

Participants : Medical records of all patients diagnosed to have otosclerosis based on radiologic evidence of fenestral or retrofenestral otosclerosis and/or confirmed during surgical exploration of the middle ear, during the period 2004-2017.

RESULTS :

Nine patients with otosclerosis were identified. Most patients presented with bilateral, primarily conductive hearing loss in middle age. However, an adolescent patient was also identified. Most patients were from the component cities of the National Capital Region. However, patients from the Cordillera region and south-central Mindanao were also identified. Radiologic evidence of fenestral or retrofenestral otosclerosis was identified in the majority of patients. However, readings of normal temporal bone CT findings were also seen. Obliterative otosclerosis was identified in one patient. Both objective and subjective evidence of hearing improvement was documented after stapedectomy in patients undergoing surgery.

CONCLUSIONS :

This study documents the presence of clinical otosclerosis in a Filipino population. As in other populations, it typically presents in middle age as a bilateral, primarily conductive hearing loss. However, a younger age does not preclude its diagnosis, as juvenile otosclerosis has been identified. The presence of patients in regions of the Philippines other than the National Capital Region implies that it has to be considered even in regional populations without a racial predilection for otosclerosis. The identification of radiologic evidence of fenestral and retrofenestral otosclerosis on CT imaging of the temporal bone makes this is an essential part of the work-up of Filipino patients with conductive hearing loss and normal otologic examinations. Surgical treatment via stapes surgery is an effective and viable option in the management of Filipino patients with otosclerosis. The identification of less common variants such as obliterative otosclerosis indicates the need for specialized surgical equipment and appropriate surgical training in order to successfully deal with these situations.
Factors Predisposing to Post Thyroidectomy Vocal Cord Paralysis at Ospital ng Maynila Medical Center
Authors: Carlos Erick John , Agullo Edgar Jake
Published: January 2024

Objective: To determine the prevalence of vocal cord paralysis among post thyroidectomy patients based on severity and laterality, and explore possible associations with age, sex, diagnosis and type of thyroid lesion and surgical procedure.

Methods:Design: Cross-sectional studySetting: Tertiary Government Training HospitalParticipants: Records of patients who underwent thyroidectomy under the Department of Otorhinolaryngology – Head and Neck Surgery of the Ospital ng Maynila Medical Center from January 1, 2014 to June 30, 2021.

Results: There were strong associations between the type of lesion and the presence of recurrent laryngeal nerve injury (V=.211, p=.001) and the diagnosis and the presence of RLNI (V=.245, p=.006). There were no significant associations between patient’s sex, age, diagnosis, type of thyroid lesion, surgical procedure with laterality and severity of RLNI. It was notable that all cases of bilateral recurrent laryngeal nerve injury were due to carcinoma only. Patients with malignant tumors were 2.8x (95% CI: 1.48-5.29) as likely to develop post surgical RLNI than those with benign tumors (p=.0015).

Conclusion: The factors that had a strong association with the presence of vocal cord paralysis among post-thyroidectomy patients were the diagnosis and type of thyroid lesion. Malignant thyroid lesions (specifically thyroid carcinoma) had a higher incidence of recurrent laryngeal nerve injury compared to benign thyroid lesions. More data from different institutions and including other predisposing factors may confirm our findings.
On the Brink: The Climate and Nature Crisis and Risks of Nuclear War
Authors: Lapeña José Florencio
Published: January 2024

The Russian military invasion of Ukraine on February 24, 2022, and Hamas’ terror attack on Israel on October 7, 2023, signaled the beginning of two of the most recent wars to make international headlines. To date, over 110 armed conflicts are taking place: over 45 in the Middle East and North Africa (Cyprus, Egypt, Iraq, Israel, Libya, Morocco, Palestine, Syria, Turkey, Yemen, Western Sahara); over 35 in Africa (Burkina Faso, Cameroon, the Central African Republic, the Democratic Republic of the Congo, Ethiopia, Mali,  Mozambique, Nigeria, Senegal, Somalia, South Sudan, Sudan); 21 in Asia (Afghanistan, India, Myanmar, Pakistan, the Philippines); seven in Europe (Russia, Ukraine, Moldova, Georgia, Armenia, Azerbaijan); and six in Latin America (three each in Mexico and Colombia); with two more international armed conflicts (between India and Pakistan, and between India and China) in Asia.1 This list does not even include such problematic situations as those involving China and the South East Asia region.

As though these situations of armed violence were not enough, mankind has already passed or is on the verge of passing several climate tipping points – a recent review lists nine Global core tipping elements (and their tipping points) - the Greenland Ice Sheet (collapse); West Antarctic Ice Sheet (collapse); Labrador-Irminger Seas / SPG Convection (collapse); East Antarctic Subglacial Basins (collapse); Amazon Rainforest (dieback); Boreal Permafrost (collapse); Atlantic M.O. Circulation (collapse); Arctic Winter Sea Ice (collapse); and East Antarctic Ice Sheet (collapse); and seven Regional impact tipping elements (and their tipping points) – Low-latitude Coral Reefs (die-off); Boreal Permafrost (abrupt thaw); Barents Sea Ice (abrupt loss); Mountain Glaciers (loss); Sahel and W. African Monsoon (greening); Boreal Forest (southern dieback); and Boreal Forest (northern expansion).2 Closer to home, how can  we forget the disaster and devastation wrought by Super Typhoon Haiyan (Yolanda) 10 years ago to date?

Whether international or non-international, armed conflicts raise the risk of nuclear war. Russia has already “rehearsed its ability to deliver a ‘massive’ nuclear strike,” conducting “practical launches of ballistic and cruise missiles,” and stationed a first batch of tactical nuclear weapons in Belarus,3 and the possibility of nuclear escalation in Ukraine cannot be overestimated.4 Meanwhile, in a rare public announcement, the U.S. Central Command revealed that an Ohio- class submarine (560 feet long, 18,750 tons submerged and carrying as many as 154 Tomahawk cruise missiles) had arrived in the Middle East on November 5, 2023.5 Indeed, “the danger is great and growing,” as “any use of nuclear weapons would be catastrophic for humanity.”6
ANALISIS PENILAIAN TINGKAT KESEHATAN PT BPR ALTO MAKMUR PERIODE 2017-2021 DENGAN METODE CAMEL
Authors: Susilawati Lely Ajeng , Kusmargiani Ida Savitri , Kusuma Septia Yudha
Published: January 2024

This reseacrh aims to assess and analyze the level of health bank using the CAMEL method at PT BPR Alto Makmur 2017-2021. Based on the Decree of the Board of Directors of Bank Indonesia No. 30/12/KEP/DIR dated April 30, 1997, there are five factors in assessing the soundness of a bank using the CAMEL method, namely the capital factor using the CAR (Capital Adequacy Ratio), the productive assets quality factor using the KAP (Earning Assets Quality) and PPAP (Allowance for Earning Assets Losses), management factors use general management and risk 

management calculations, profitability factors use ROA (Return On Assets) and BOPO (Operational Expenses to Operating Income) ratio, and liquidity factors use Cash Ratio and LDR (Loan to Deposit Ratio). The results of research conducted at PT BPR Alto makmur stated that the health level of PT BPR Alto Makmur in 2017-2021 was in the HEALTHY category because the final CAMEL score was more than 81, namely in 2017 amounting to 89,10, 2018 amounting to 89, 2019 amounting to 88,80, 2020 amounting to 89,30, and 2021 amounting to 89,10.
Analisis Perlakuan Akuntansi Produk Rusak Dan Produk Cacat Dalam Perhitungan Harga Pokok Produksi Untuk Mengoptimalkan Laba Produk (Studi Kasus Pada CV. Memory Nganjuk)
Authors: Terang Adrianus Ekadius , Anggraini Ninik , Noermaning Prima
Published: January 2024

Perusahaan dalam menentukan harga pokok produksi untuk produk rusak dan produk cacat belum menerapkan perlakuan khusus. Tujuan penelitian ini adalah untuk mengetahui perlakuan produk rusak dan produk cacat dalam perhitungan harga pokok produksi untuk mengoptimalkan laba pada CV Memory Nganjuk. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dengan tujuan menganalisa, menjelaskan, dan menyimpulkan data. Sumber data yang digunakan adalah data primer dengan jenis data kuantitatif dan kualitatif. Teknik pengumpulan data berupa dokumentasi dan wawancara. Variabel yang digunakan adalah produk rusak, produk cacat, harga pokok produksi dan laba. Hasil penelitian ini yakni perusahaan dalam melakukan perhitungan produk rusak dan produk cacat terhadap harga pokok produksi masih menggunakan cara yang sederhana. Penerapan akuntansi produk rusak dan produk cacat yang dilakukan peneliti menghasilkan biaya produksi menurun dan laba meningkat. Perusahaan sebaiknya menerapkan perlakuan akuntansi produk rusak dan produk dalam perhitungan harga pokok produksi karena akan berpengaruh terhadap laba perusahaan yang semakin besar.
Analisa Pengaruh historical cost dan fair value dalan pengukuran aset tetap serta pengaruhnya terhadap laporan keuangan
Authors: Ayu Yuli Niken
Published: January 2024

Tujuan utama akuntansi keuangan adalah menyusun laporan yang di dalamnya harus menyajikan informasi yang berguna bagi pihak intern maupun pihak ekstern perusahaan. Tujuan yang ingin dicapai dari hasil penelitian ini adalah untuk mengetahui bagaimana perbandingan antara historical cost dan fair value dalam pengukuran aset serta pengaruhnya terhadap laporan keuangan. Sumber data yang digunakan dalam penelitian ini adalah data primer. Jenis data yang digunakan adalah data kualitatif dan data data kuantitatif yang diperoleh dari Teknik wawancara dan dokumnetasi. Variable yang digunakan adalah historical cost, fair value, asset tetap, laporan keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Hasil penelitian menunjukan bahwa dengan menggunakan model historical cost terdapat total aset tetap tahun 2020 sebesar Rp. 11.592.011.572, dan total asset tahun 2020 menggunakan model fair value sebesar Rp. 11.777.410.478.Perusahan sebaiknya menerapkan metode fair value karena penurunan penyusutan aset tetap lebih tinggi jika menggunakan historical cost, sehingga berpengaruh terhadap laporan keuangan perusahaan.Kata kunci : Historical Cost, Fair Value dan pengukuran Aset Tetap
Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Real Estate & Properti yang Terdaftar pada BEI Tahun 2019-2020
Authors: Azizah Ilda , Jefri Riny
Published: January 2024

Penelitian ini bertujuan untuk mengidentifikasi bagaimana pengaruh dari ukuran perusahaan, profitabilitas, leverage dan likuiditas terhadap ketepatan waktu perusahaan real estate & properti yang terdaftar di BEI dalam menyampaikan laporan keuangan tepat waktu selama periode 2019-2020. Dalam penelitian ini, metode purposive sampling diterapkan dalam proses pemilihan sampel.  Pendekatan yang digunakan untuk menganalisis data dalam penelitian ini meliputi Statistik Deskriptif, Uji Normalitas, Uji Heterokedastisitas, Uji Multikolineritas, Uji Auto Korelasi, Uji Hipotesis F, Uji Hipotesis T  dan Uji Koefisien Determinasi. Dalam penelitian ini, digunakan perangkat lunak SPSS versi 21 untuk melakukan analisis data. Hasil penelitian ini menyimpulkan bahwa secara parsial ukuran perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan hal ini ditunjukkan oleh nilai signifikansi sebesar 0,016. Selanjutnya profitabilitas berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan hal ini ditunjukkan oleh nilai signifikansi sebesar 0,033. Kemudian Leverage berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan hal ini ditunjukkan oleh nilai signifikansi sebesar 0,011. Serta likuiditas berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan hal ini ditunjukkan oleh nilai signifikansi sebesar 0,004. Dan secara simultan ukuran perusahaan, profitabilitas, leverage, likuiditas berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
Pendekatan PLS-SEM dalam Menentukan Faktor Penentu Keputusan Pembelian di Marketplace Facebook
Authors: Hamid Nisrina , . Niati , Swastika Yuan
Published: January 2024

Facebook merupakan media sosial popular ketiga di Indonesia dengan jumlah pengguna Facebook mencapai 83,8%. Selain menyediakan fitur berbagai konten seperti foto, video dan artikel, juga menyediakan fitur marketplace yang mewadahi pemilik bisnis untuk mempromosikan dan menjual produknya. Keputusan pembelian di marketplace facebook dipengaruhi variabel influencer marketing, viral marketing dan E-Wom (Elektronik Worth of Mouth). Penelitian ini bertujuan untuk mengetahui pengaruh influencer marketing, viral marketing dan E-Wom terhadap keputusan pembelian. Menganalisis pengaruh dari variabel-variabel tersebut menggunakan analisis SEM-PLS dengan jumlah populasi  yang terhingga maka sampel ditentukan secara purposive sampling dan menggunakan rumus Lemeshow sehingga berdasarkan rumus tersebut diperoleh sampel sebanyak 100 responden. Hasil penelitian menunjukkan Influencer marketing dan E-WOM tidak berpengaruh positif dan signifikan terhadap keputusan pembelian sedangan viral marketing berpengaruh positif dan signifikan terhadap keputusan pembelian. Disarankan dalam penelitian untuk menambah variabel kepercayaan konsumen terhadap marketplace facebook.
Analisis Penerapan Metode Penyusutan Aset Tetap Dan Revaluasi Aset Tetap Serta Pengaruhnya Terhadap Laporan Keuangan
Authors: Anggraini Ninik , Seswanto Handika Jihan , Yani Ahmad
Published: January 2024

PT. Abadimitra Bersama Perdana di area pedagang menyelesaikan penilaian aset perusahaan untuk menentukan nilai sebenarnya dari aset tetap dengan menggunakan metode penyusutan aset tetap dan revaluasi aset tetap yang tepat. Eksplorasi ini diharapkan dapat menentukan penggunaan strategi devaluasi sumber daya tetap dan revaluasi aset tetap serta dampaknya terhadap laporan keuangan. Teknik ilmiah yang digunakan adalah deskritif kuantitatif. Jenis informasi pemeriksaan bersifat subjektif dan kuantitatif. Prosedur pengumpulan informasi meliputi pertemuan, dokumentasi mengenai informasi laporan keuangan, daftar aset tetap perusahaan pada tahun 2021. Variabel penelitian adalah penerapan metode penyusutan, revaluasi aset tetap dan laporan keuangan. Hasil eksplorasi menunjukkan setelah memastikan metode penyusutan aset tetap dan revaluasi aset tetap. Strategi dengan nilai penyusutan yang rendah adalah metode garis lurus yang menyebabkan peningkatan biaya operasional yang secara tidak langsung menurunkan manfaat perusahaan dan revaluasi aset tetap, mengumpulkan peningkatan kerusakan kendaraan dalam catatan keuangan, mengumpulkan penurunan aset tetap dan peningkatan modal. Mengingat konsekuensi dari pengujian setelah penerapan strategi penurunan sumber daya yang layak, hal ini berdampak pada laporan laba dan rugi, sedangkan revaluasi sumber daya tetap menyebabkan peningkatan aset tetap yang absolut dalam catatan laporan keuangan. PT. Abadimitra Bersama Perdana harus mempertimbangkan penerapan metode penyusutan aset tetap dan revaluasi aset tetap untuk menentukan nilai sebenarnya dari aset tetap
Analisis Prediksi Financial Distress Dan Corporate Turnaround Strategy
Authors: Tasmin Hadzar , Wicaksono Bambang , Iqbal Achmad
Published: January 2024

Kondisi krisis akibat pandemi menyebabkan perusahaan-perusahaan rentan sekali mengalami financial distress. Corporate turnaround merupakan proses untuk mengembalikan kondisi perusahaan yang awalnya mengalami financial distress kembali menjadi stabil. Penelitian ini bertujuan untuk menganalisis dan membandingkan empat model prediksi financial distress yaitu Altman, Springate, Taffler, dan Zmijewski serta melihat adakah kaitan antara hasil analisis model prediksi financial distress dengan corporate turnaround strategy perusahaan yang terindikasi distress. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel perusahaan sektor pariwisata, restoran, dan hotel yang terdaftar di Bursa Efek Indonesia pada tahun 2020 – 2021. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebesar 72 perusahaan. Hasil penelitian menunjukkan bahwa model prediksi yang paling akurat dalam memprediksi financial distress perusahaan sub sektor pariwisata, restoran, dan hotel yang terdaftar di BEI tahun 2020 – 2021 adalah model Springate dengan tingkat akurasi sebesar 83%. Model Springate memprediksi 36 perusahaan mengalami financial distress di tahun 2020 dan 34 perusahaan di tahun 2021. Terdapat kaitan antara hasil prediksi dengan keberhasilan corporate turnaround strategy 2 perusahaan dan faktor yang berperan adalah free assets. Penelitian ini masih memerlukan pengembangan lebih lanjut dan perlu adanya penggunaan faktor internal perusahaan lain untuk melihat pengaruhnya terhadap keberhasilan corporate turnaround strategy.
Implementasi PSAK 69 Agrikultur Terhadap Penilaian Aset bIologis pada Industri Perkebunan Nanas di Kabupaten Kediri
Authors: Awalina Putri , Sari Debby Monica Kartika , Naruli Akhmad
Published: January 2024

ABSTRAK

Penelitian ini membahas mengenai implementasi PSAK 69 Agrikultur pada entitas agrikultur pada sektor perkebunan nanas tepatnya pada Kelompok Tani Sari Bumi di Kecamatan Ngancar, Kab. Kediri. Tujuan dari penelitian ini adalah memberikan pemahaman mengenai implementasi PSAK 69 Agrikultur untuk menilai aset biologis nanas. Jenis penelitian ini adalah deskriptif kuantitatif dengan sumber data primer dan sekunder. Teknik pengumpulan data adalah wawancara secara langsung dan dokumentasi. Hasil penelitian menunjukkan bahwa Kelompok Tani Sari Bumi belum memahami dengan baik PSAK 69 Agrikultur. Nilai dari aset biologis nanas belum diakui pada laporan keuangan, tetapi dilihat dari pengakuan dan pengukuran sudah sesuai dengan PSAK 69 Agrikultur, sedangkan untuk penyajian dan pengungakapan belum sesuai. Dalam implementasi PSAK 69 Agrikultur kendala yang dihadapi Kelompok Tani Sari Bumi adalah keterbatasan sumber daya manusia mengenai akuntansi keuangan serta tidak adanya kewajiban untuk mempublikasikan laporan keuangan sehingga menyebabkan ketidakpatuhan terhadap standar yang berlaku.

Kata Kunci : PSAK 69 Agrikultur, Aset Biologis, Nanas

 

ABSTRACT

This study discusses the implementation of PSAK 69 Agriculture in pineapple plantation agricultural entities at the Kelompok Tani Sari Bumi in Ngancar District, Kediri Regency. The study aims to provide an understanding of the implementation of PSAK 69 Agriculture to assess the biological assets of pineapple. The type of reseacrh is descriptive quantitative, using primary and secondary data sources. Data collection techniques involved direct interviews and documentation. The results of the research show that the Kelompok Tani Sari Bumi has not yet understood PSAK 69 Agriculture. The value of biological assets of pineapple has not been recognized in the financial statements, but in terms of recognition and measurement, it complies with PSAK 69 Agriculture. However, in terms of presentation and disclosure, it is not yet in line with the standard. This is due to limited financial accounting expertise and the absence of a requirement to publish financial reports, leading to non-compliance with applicable standards.

Keywords : PSAK 69 Agriculture, Biologic Assets, Pineapple
PENERAPAN BIAYA KUALITAS DENGAN METODE ZERO DEFECT GUNA MENINGKATKAN LABA PERUSAHAAN (STUDI KASUS PADA PT PUTRA JAYA NANAS)
Authors: Luayyi Sri , Ardiyanti Avisa , Kusumaningarti Miladiah
Published: January 2024

PT Putra Jaya nanas merupakan perusahaan yang memproduksi minuman sari nanas. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana biaya kualitas dengan metode Zero defect dapat digunakan untuk meningkatkan laba pada perusahaan PT Putra Jaya nanas. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif Sumber data yang digunakan dalam penelitian ini adalah data primer. variabel yang diteliti adalah biaya kualitas dengan metode Zero defect  dan laba. Berdasarkan pembahasan penelitian ini biaya kualitas perusahaan PT Putra Jaya nanas perlu mencapai zero defect, hal ini dapat diketahui dengan masih adanya biaya kegagalan eksternal yang menyebabkan biaya kualitas perusahaan PT Putra Jaya nanas mengalami pemborosan. Hasil penelitian menunjukkan bahwa perusahaan dapat menerapkan biaya kualitas berdasarkan metode Zero defect  sebesar 2,5% dari penjualan, dapat membuat biaya kualitas perusahaan serendah mungkin dan mengurangi biaya kegagalan eksternal menjadi nol. Dari perbandingan antara laporan laba rugi perusahaan yang belum diperhitungkan biaya kualitasnya menggunakan metode Zero defect dengan laporan laba rugi yang sudah diperhitungkan biaya kualitasnya menggunakan metode cara dapat diketahui bahwa laba perusahaan PT Putra Jaya Nanas mengalami peningkatan yaitu pada tahun 2020 sebesar Rp 17.574150, tahun 2021 sebesar Rp 8.699.971.

 

Kata kunci: Biaya kualitas, Metode zero defect, laba
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN INFLASI TERHADAP AGRESIVITAS PAJAK ( Studi Kasus Perusahaan Food And Beverage Di Bursa Efek Indonesia Tahun 2020-2021 )
Authors: Efilia Sandia Eka , Fauziyah Fauziyah , Isnaniati Siti
Published: January 2024

ABSTRAKSI

Agresifitas pajak merupakan tindakan pengurangan laba kena pajak menggunakan cara tax avoidance (penghindaran pajak) maupun tax evasion (penggelapan pajak). Adanya ukuran perusahaan yang besar, profitabilitas perusahaan yang tinggi dan juga negara sedang mengalami inflasi akan akan mendorong perusahaan melakukan praktik agresivitas pajak.

Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dengan tujuan menganalisa, menjelaskan, dan menyimpulkan mengenai pengaruh ukuran perusahaan, profitabilitas dan inflasi terhadap agresivitas pajak. Data yang digunakan dalam penelitian ini menggunakan data sekunder. Teknik pengumpulan data dalam penelitian ini adalah berupa dokumentasi laporan keuangan perusahaan food & beverage yang terdaftar di BEI 2020-2021 dan data indeks harga konsumen pada tahun 2019 s/d 2021.

Hasil Penelitian bahwa ukuran perusahaan (X1) tidak berpengaruh terhadap agresivitas pajak (Y), ditunjukan oleh nilai signifikansi sebesar 0,173. Profitabilitas (X2) tidak berpengaruh terhadap agresivitas pajak (Y), ditunjukan dengan nilai signifikansi sebesar 0,083. Inflasi (X3) tidak berpengaruh terhadap agresivitas pajak (Y), hal ini ditunjuakan dengan nilai signifikansi sebesar sebesar 0,285.Secara simultan variabel ukuran perusahaan, profitabilitas, dan inflasi tidak berpengaruh terhadap variabel agresivitas pajak. Hal tersbut dibuktikan dengan nilai Fhitung sebesar 2,566 lebih kecil dari Ftabel yaitu sebesar 2,83, dan nilai signifikansi sebesar 0,070 lebih besar dari 0,05.

Kata Kunci : Ukuran Perusahaan, Profitabilitas, Inflasi Dan Agresivitas Pajak.
Analisis Perencanaan Pajak Atas Perolehan Aktiva Tetap Dengan Metode Finance Lease Sebagai Upaya Penghematan Pajak (Studi Kasus Pada CV. Sahabat Pare)
Authors: Ningrum Rike Aprilia , Ratih Nur Rahmanti , Rahayu Puji
Published: January 2024

Perencanaan pajak merupakan salah satu upaya penghematan pajak. Perencanaan pajak untuk aktiva tetap dapat dilakukan melalui cara perolehannya yaitu dengan sewa guna usaha. Sewa guna usaha dibagi menjadi dua yaitu sewa guna usaha dengan hak opsi (finance lease) dan sewa guna usaha tanpa hak opsi (operating lease). Sewa guna usaha dengan hak opsi (finance lease) merupakan sewa guna usaha dimana penyewa pada akhir masa kontrak mempunyai hak opsi untuk membeli objek sewa guna usaha. Tujuan dari penelitian ini adalah mengetahui dan menganalisa perencanaan pajak atas perolehan aktiva tetap dengan metode finance lease sebagai upaya penghematan pajak. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi dan studi pustaka. Metode analisa dalam penelitian ini adalah analisis deskriptif dengan pendekatan kuantitatif. Hasil dari penelitian ini adalah terdapat penghematan pajak atas perolehan aktiva tetap secara finance lease menggunakan metode penyusutan garis lurus maupun saldo menurun secara nominal sebesar Rp2.852.472. Penghematan pajak secara present value atas perolehan secara finance lease dengan metode penyusutan garis lurus adalah Rp8.904.473 sedangkan dengan metode penyusutan garis lurus adalah Rp6.943.433.
PENGARUH PENDAPATAN PRODUK SAMPINGAN, BIAYA KUALITAS DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PERUSAHAAN
Authors: Luayyi Sri , Fitri Novita Surya , Awalina Putri
Published: January 2024

Profitability is a measuring tool to determine the level of success of a company in obtaining profits. One of the causes of increasing profits in the company is the high revenue and the suppression of existing expenses, such as quality costs and operational costs. The company's income does not only come from by-products but also from by-products. The purpose of this study was to determine the effect of by-product income, quality costs, and operational costs on company profitability (ROA). The data analysis technique used in this study is multiple linear regression which has previously been tested by testing the classical assumptions. The results of the study show that partially and simultaneously by-product income, quality costs and operational costs have a significant effect on profitability, so the decision rule is that Ho is rejected and Ha is accept.

Keywords: by-product income, quality costs, operating costs, profitability.
ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI SEBELUM DAN SESUDAH UNDANG-UNDANG HARMONISASI PERPAJAKAN NOMOR 7 TAHUN 2021 GUNA MENENTUKAN PAJAK PERTAMBAHAN NILAI TERUTANG
Authors: Wati Erika Kusuma , Sahara Khasanah , Suaidah Imarotus
Published: January 2024

The government carry out economic recovery in various sectors during Coronavirus Disease of 2019 (Covid-19) pandemic, which one is tax sector. Tax as a crucial role holder in state revenue requires the government to increase state revenue targets and make taxpayers feel fair with the stipulation of HPP Law No. 7 of 2021 dated 29 October 2021. The update that has occurred is the change in the rate of imposition of Value Added Tax (VAT) from 10 % to 11% as of April 2022 which will affect the Value Added Tax Payable.The purpose of this research to find out the calculation of VAT before and after the HPP Law No. 7 of 2021 to determine the VAT payable. Comparing VAT rates based on Law No. 42 of 2009 with HPP Law No. 7 of 2021 using quantitative descriptive method by processing sales and purchase data records of CV ELRAYA for January-July 2022 into tariff formula VAT before and after the HPP Law No 7 of 2021 and the formula for VAT payable. The conclusion is the VAT payable that must be borne by CV ELRAYA is Rp. 49,682,036, reported on the correction SPT and deposited at the Pratama Kediri Tax Service Office, with this conclusion advice can be given for tax planning in order to save and minimize the tax expense in the next period.
ANALISIS BREAK EVEN POINT DAN MARGIN OF SAFETY TERHADAP PENCAPAIAN TARGET LABA (STUDI KASUS PADA LEMBAGA MR. BOB KAMPUNG INGGRIS)
Authors: Sugiantoro Ardhika Rio , Suaidah Imarotus , Selviasari Rike
Published: January 2024

Penelitian ini bertujuan untuk mengetahui analisis Break Even Point dan Margin Of Safety terhadap pencapaian target laba pada Lembaga Mr. Bob Kampung Inggris Pare. Dalam penelitian ini metode yang digunakan adalah metode deskriptif kuantitatif. Teknik pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Adapun teknik analisis data menggunakan rumus menentukan break even point, margin of safety dan perencanaan laba.

Dari hasil analisis yang dilakukan menunjukkan bahwa BEP total dari tahun 2019 sebesar Rp 2.568.799.839 atau 1.302 paket, tahun 2020 sebesar Rp 1.212.452.183 atau 657 paket dan tahun 2021 sebesar Rp 2.166.379.078 atau 1.105 paket. Berdasarkan pada analisa break even point (BEP) dihasilkan nilai volume setiap penjualan dari tahun 2019 – 2021 telah mencapai nilai BEP. Perhitungan margin of safety (MOS) yang dihasilkan pada Lembaga Mr. Bob pada tahun 2019 sebesar 0,12%, tahun 2020 sebesar 0,31% serta 2021 sebesar 0,15%. Artinya perusahaan diperkenankan melakukan penurunan penjualan sebesar presentasi tersebut. Perencanaan laba tahun 2022 yakni Rp. 2.169.640.000 atau volume penjualan sebanyak 1.106,42 paket. Berdasarkan hasil analisis, dapat disimpulkan bahwa rencana penjualan pada tingkat laba yang diharapkan dapat menghasilkan laba sesuai dengan yang diharapkan, sehingga analisis break even point dapat dijadikan acuan bagi manajemen perusahaan dalam pengambilan keputusan.

Kata Kunci: Break Even Point, Margin Of Safety dan Target Laba.
Investigation of virtual reality multimedia interaction technology based on wireless network
Authors: Ma Qing
Published: January 2024

In recent years, with the continuous development of wireless communication and virtual reality technology, multimedia interaction technology has received more and more attention. However, due to the limitations of bandwidth, delay, packet loss, and other problems in wireless networks, multimedia interaction technology also faces many challenges. In this paper, the virtual reality multimedia interaction technology will be studied in combination with a wireless network, in which the virtual environment is first constructed. Then, the interaction is carried out through data transmission and user interaction, and then the existing virtual reality multimedia interaction is optimized by using a data compression algorithm. In order to test the effectiveness and performance of virtual reality multimedia interaction under different network environments and determine the optimal network environment, this paper compares the multimedia interaction effect under three network environments using a wireless network, mobile network, and Bluetooth network as the research object, with download speed, loading speed, image quality, smoothness and real-time as the test variables, and 10 VR software as the constraints. The research results indicated that, under the same other conditions, taking real-time performance as an example, the delay time and feedback speed of wireless networks were between 26 ms–37 ms and 105 KB/s–115 KB/s. The delay time and feedback speed of mobile networks (3G/4G/5G, generation) were between 66 ms–75 ms and 46 KB/s–55 KB/s, while the delay time and feedback speed of Bluetooth networks were between 120 ms–130 ms and 25 KB/s–35 KB/s; this indicated that VR multimedia interaction technology in the wireless network had better performance. Virtual reality multimedia interaction technology based on wireless networks is a promising high technology that can bring users a more realistic, vivid, and intuitive communication and entertainment experience. At the same time, it will expand the application scenarios and promote the development and progress of the technology.
Prevalence of cyberbullying among Jordanian university students
Authors:   Al-Balqa Applied University, Tayeh Qadri
Published: January 2024

Introduction. Little scientific attention has been dedicated to the problem of cyberbullying in the university environment compared to similar studies conducted on adolescents. This research is crucial because it sheds light on the scope and nature of cyberbullying, which can then be used to inform the design of efficient intervention and prevention strategies, policies, and educational programmes aimed at improving students' lives and creating a welcoming, supportive, and constructive learning environment for all. Aim. This study attempted to explore the prevalence rates of cyberbullying among Jordanian university students. Method. A modified version of the European Cyberbullying Intervention Project Questionnaire was administered to a sample of 248 university students aged between 18 and 30. Results. The study findings revealed that approximately one-third (31%) of the students who met the questionnaire criteria experienced different types of cyberbullying behavior. The results indicated that all forms of cyberbullying were more prevalent among younger students (64.4%), who spent more hours on the Internet. The study's findings also showed that most of the victims (48.1%) tended to save the evidence and tell nobody about the problem. The study confirms the existence of cyberbullying within institutions of higher learning in Jordan. Practical significance. The study sheds light on the scope and intricacy of cyberbullying in the setting of higher education, which has been largely unexplored until now. The study highlights the critical need for improved anti-cyberbullying strategies, policies, and educational programs by revealing that a sizeable percentage of university students, especially younger and more internetactive ones, experience various forms of cyberbullying and tend to conceal such experiences. These results provide critical impetus for creating safe and welcoming campus communities where students may learn, and for promoting healthy social norms among college students.
Meaning formations of the personality of high school students living in various conditions of the new Russian reality
Authors:   Altai State Pedagogical University, Holodkova Olga G. , Kolmogorova Ludmila S. ,   Altai State Pedagogical University, Ralnikova Irina A. ,   Altai State University, Shamardina Marina V. ,   Altai State University
Published: January 2024

Introduction. Meaning formations are the main constitutive characteristics of a personality in early adolescence; they determine the dominant tendencies of its development, activity, attitude towards the world, other people and oneself. Today, the issue of meaning formations in young people in various socio-economic and cultural-historical conditions is becoming urgent. The research aims to analyze certain types and properties of meaning formations (meaningful orientations in life, personal meanings, meaning of life) of Altai and Lugansk schoolchildren. Research methods. The study was carried out within the project of the Ministry of Science and Higher Education, the Ministry of Education and the Russian Movement of Children and Youth ‘University Shifts’. The sample consisted of 320 people studying in Grades 10-11 (secondary school) in Altai Krai and Lugansk People's Republic. Life meaning orientations, types and properties of life meanings, and a life meaning crisis were diagnosed. The following methods were used: ‘Test of Life Meaning Orientations’ by D. A. Leontyev, ‘System of Life Meanings’ by V. Yu. Kotlyakov, ‘Questionnaire of Life Meaning Crisis’ by K. V. Karpinsky, and questionnaire ‘On the Meaning of Life’ by V. E. Chudnovsky. Methods of mathematical and statistical analysis were Mann-Whitney U test for two independent samples, Spearman's correlation, and multiple regression analysis. Research results. The lack of meaningfulness of life among Altai (19%) and Lugansk (49%) high school students is associated with weak temporal localization of meanings in relation to the future and present, and with insufficient internal localization of control (21% and 2%). The past primarily acts as a source of meaning generation. The lack of harmony in meaning formations is expressed in a meaning crisis in high school students of both research groups of a moderate (33% and 36%) and high degree (44% and 45%). The meaning formations of the personality of Altai high school students are characterized by the dominance of existential (38%) and hedonistic meanings (35%) with a relatively even distribution of types of meanings according to their orientation. For Lugansk schoolchildren, the leading ones were status meanings (39%), communicative meanings (34%) and self-realization meanings (32%). According to the orientation criterion, egocentric meanings dominate (57%). Conclusion. Specific properties of semantic formations (localization, harmony, and hierarchy) among Altai and Lugansk high school students were revealed, and differences were found in the hierarchical structure of life meanings and in predictors of meaningfulness of life and life meaning crisis. The results of the study can help organize psychological and pedagogical support for high school students experiencing life changes.
Learning experiences of deaf and hard-of-hearing students in digital media: a literature review
Authors:   Kalashnikov Izhevsk State Technical University, Krasavina Yulia V. , Ponomarenko Ekaterina P. ,   Kalashnikov Izhevsk State Technical University, Shishkina Anastasia A. ,   Kalashnikov Izhevsk State Technical University, Gareev Andrey A. ,   Kalashnikov Izhevsk State Technical University
Published: January 2024

Introduction. Despite the previously inaccessible opportunities for distance services that Internet provides for the modern generation of deaf and hard-of-hearing (DHH) students, research shows that they do not use its educational potential as efficiently as hearing people do. This situation brings us to the need of identifying special challenges and specifics of learning activities performed by DHH people in the digital environment, as well as applying evidence-based technologies aimed at solving these problems. This paper is an overview of studies on the learning profile and experience of DHH students in an electronic environment. Methods and materials. The materials used were full-text articles and scientific reviews, monographs and dissertations in English and Russian, presented in Google Scholar, Mendeley and eLibrary.Ru databases. Results. The analyzed studies prove that online learning experience of DHH students has its own specifics, characterized by the need for communication and support, visual information presentation, lack of skills for independent online learning, greater post-task fatique, varied individual preferences, etc. The study also revealed a number of technologies used to overcome the difficulties of teaching DHH people online including asynchronous discussions, gamification and micro-learning, the use of 3D models and augmented reality. Conclusion. Despite being a definite area of interest for scientific community, studies on DHH students learning in digital environment are relatively few. In general, they prove the perspectives of efficient learning via technology, provided that the educational process is organized taking into account their learning profile, and using adapted educational materials and technologies.
New version of the professional burnout questionnaire for IT specialists
Authors:   St. Petersburg State University, Vodopyanova Natalia E. , Patrakov Eduard V. ,   Ural Federal University, Buguliev Lev G. ,   St. Petersburg State University
Published: January 2024

Introduction. In modern conditions of digitalized society, the number of IT specialists who are susceptible to professional burnout is growing. The activities of specialists of the ‘subject-information’ professions demand high cognitive load and cause information stress; communications here are mediated by digital resources. A priority task is the development of valid methods for diagnosing the stress syndrome of professional burnout among IT specialists. The research aims to theoretically study the burnout syndrome of IT specialists and to correct questions for assessing the professional burnout of IT specialists based on a four-factor model of this phenomenon. Materials and methods. The total sample of the study consisted of 685 IT specialists. In addition to questions related to burnout, questions regarding occupational health were added. Based on interviews with IT specialists about the causes of professional fatigue and burnout, questions traditionally related to the three subfactors of professional burnout in socionomic professions were adjusted: emotional exhaustion, depersonalization (detachment of the individual), reduction of professional achievements. Questions about the health status of specialists in ‘subject-digital interaction’, conventionally called the ‘ill-health scale’, are formulated and included. Methods of mathematical statistics were as follows: correlation analysis and statistical tests by KolmogorovSmirnov and Student’s t-test. Results. The new version of the questionnaire allows assessing the level of severity of professional burnout among IT specialists (taking into account the specifics of their activities) and predicting adverse effects such as reduced performance, work motivation, and professional ill-being of employees of IT companies. The internal consistency of the method is up to 0.67 at p≤0.01. The questionnaire scales have acceptable reliability characteristics; correlation coefficients are 0.51-0.74, which indicates the test-retest reliability of the methodology. Cronbach's Alpha coefficient ranges from 0.69 to 0.75. Conclusion. The ‘IT Professional Burnout’ questionnaire meets the basic psychometric requirements presented in the ‘Russian Personnel Testing Standard’ and has theoretical validity of the measured construct and of its indicators, as well as acceptable reliability and validity coefficients.