bluuebunny/crossref_metadata_2025 huggingface dataset:
Теоретико-правові засади комплаєнс-заходів суб’єктів господарювання в Україні
Authors: Матвєєв П. С. , Можаровський М. Ю.
Published: August 2021

У дослідженні доводиться необхідність реалізації внутрішнього контролю з метою оптимізації алеаторних наслідків діяльності суб’єктів господарювання. Пропонуються отримані в результаті компаративістичного підходу основні положення, метою яких є організація системи внутрішнього комплаєнс-контролю суб’єктів підприємницької діяльності на прикладі США та Великобританії.

Наголошується на тому, що за останні роки доволі розповсюдженим явищем є увага, яка приділяється з боку суб’єктів господарювання, що відносяться до великого бізнесу, дотриманню процедур корпоративної етики та коплаєнсу. Останній не лише покликаний забезпечувати екстериторіальні вимоги до ведення бізнесу, а й покликаний забезпечити стабільність економічних зв’язків на міжнародному рівні, а також сталість економічного розвитку в національному вимірі та good statement конкретного суб’єкта господарювання.

Зазначене підтверджується та має цілком конкретизовані статистичні дані про порушення загально визнаних у світовій практиці норм комлаєнс, що призвели до об’єктивно покладених санкцій на суб’єктів господарювання. Ці порушення абсорбувались невідповідністю різних комплаєнс-норм як об’єктивний ризик, що впливає на весь комплекс господарсько-виробничих, організаційно-господарських та внутрішньо-господарських відносин. Усе це має бути об’єктом постійної уваги і жорсткого контролю з боку управлінської ланки як топ-менеджменту, так і відповідальних за окремі напрямки діяльності компанії.

Пропонуються зміни до чинного законодавства України стосовно комплаєнс-заходів суб’єктів господарювання.

Надається характеристика комплаєнсу та окремим аспектам комплаєнс-заходів як розповсюдженій формі внутрішнього контролю. Пропонується система «інформативно-превентивних» покажчиків для кореляційного аналізу застосування комплаєнс-контролю суб’єктів господарювання.
Відповідальність за наклеп (дифамацію) в Україні та країнах світу
Authors: Романова А. Є. , Чернявський П. В. , Соколова І. О.
Published: August 2021

Проблема дифамації, її нормативного оформлення, доведення й боротьби з нею у вітчизняному й зарубіжному науковому дискурсі була і є актуальною для розгляду.

Метою статті є дослідження відповідальності за наклеп і дифамацію станом на сьогодні в різних країнах світу та нашій із вами Батьківщині. Також у статті зроблено спробу дослідити питання дифамації в контексті можливості запровадження цього інституту в Україні на основі аналізу розвитку закордонних тенденцій цієї галузі права.

Незважаючи на те, що законодавчо термін «дифамація» в Україні не закріплений, останнім часом це явище дедалі частіше трапляється в українському суспільстві та становить загрозу демократичному ладу. Зважаючи на підвищену увагу до теми поваги репутації та збереження позивного іміджу публічних осіб серед населення, вважаємо за доцільне розглянути таку правову категорію, як «дифамація».

Дифамація – це міжнародний правовий термін, який закріплено в законодавстві багатьох країн світу та який використовується як узагальнюючий щодо різних видів порушень особистих немайнових прав на захист честі, гідності, репутації й доброго імені.

У багатьох країнах дифамація підлягає переслідуванню як в цивільному, так і в кримінальному порядку. Специфіка такого переслідування витікає з відмінностей між цивільним і кримінальним правом у розвинених правових системах світу. Поняття «законодавство про дифамацію» зазвичай включає в себе всі закони, які захищають репутацію і честь громадян. Такі закони оперують широким спектром понять, а саме: приниження гідності, наклеп, образа й та інше.

У зв’язку з наведеним актуальним є визначення сутності дифамації, відповідальності за неї, відшукання балансу між свободою слова та захистом репутації громадян.
Призначення покарання особі, яка в період іспитового строку вчинила нове кримінальне правопорушення (ч. 3 ст. 78 КК України)
Authors: Сосонська А. І.
Published: August 2021

У статті висвітлено умови, за яких особі, яка вчинила кримінальне правопорушення упродовж іспитового строку, може бути призначено покарання на підставі ст. ст. 71, 72 КК України. Розглянуто порядок призначення покарання за сукупністю вироків особі, звільненій від відбування покарання з випробуванням. Наведено точки зору науковців щодо можливості призначення нового покарання в порядку ст. 71 КК України особі, обвинувальний вирок відносно якої не набрав законної сили. Проаналізовано положення ч. 1 ст. 71 КК, відповідно до якої призначення покарання за сукупністю вироків можливе за умови вчинення кримінального правопорушення під час іспитового строку чи невідбутого покарання, у відповідності до вимог статті 62 Конституції України, відповідно до якої особа вважається невинуватою у вчиненні злочину і не може бути піддана кримінальному покаранню, доки її вину не буде доведено в законному порядку і встановлено обвинувальним вироком суду. Наведено практику Європейського суду із прав людини щодо визначення принципу «презумпції невинуватості» та застосування у вітчизняному законодавстві. У взаємозв’язку із цим висловлено думку, що якщо на момент засудження особи за нове кримінальне правопорушення, вчинене нею після постановлення попереднього вироку, набрання ним законної сили буде призупинено внаслідок апеляційного оскарження і остаточне судове рішення судом апеляційної інстанції прийняте не буде, застосування ч. 1 ст. 71 КК України суперечитиме положенням статті 62 Конституції України та практиці Європейського суду із прав людини. У статті звернуто увагу на невідповідність змісту правових норм КК і КПК, які визначають початок відбування іспитового строку за статтею 75 КК України та початок набрання вироком законної сили. Проаналізовано поняття «самостійне виконання покарань» у випадку призначення остаточного покарання за статтями 71, 72 КК України. Досліджено судову практику з наведених питань, запропоновано змінити диспозицію частини 1 статті 75 КК України і визначити однією з умов призначення покарання за сукупністю вироків – набрання законної сили попереднім вироком суду.
ПРОЦЕС І ТЕНДЕНЦІЇ МОДЕЛЮВАННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ
Authors: Сакун А.Ж. , Юрченко А.Ю.
Published: August 2021

Актуальність теми статті характеризується тим, що нині кожна країна використовує власну модель ведення бухгалтерського обліку, яка формується, посилаючись на фінансові, політичні та соціальні умови життя даної країни. Мета даної статті полягає у тому, щоб зіставити моделі бухгалтерського обліку, виявити їхні характерні риси та особливості. Розглянуто методи моделювання бухгалтерського обліку, які є одними з основних способів управління бізнесом для досягнення дієвих рішень стосовно адаптації до сучасної економіки. Результати досліджень підтверджують, що старі моделі не дають бажаного ефекту зацікавленим суб'єктам, тому розроблення нових моделей призведе до поліпшення корисності, нормалізації та гармонізації бухгалтерського обліку, дасть можливість підвищити конкурентоспроможність підприємств на міжнародному та внутрішньому рівнях та задовольнить потреби користувачів бухгалтерської інформації.
A Long, Long Way: Hollywood's Unfinished Journey from Racism to Reconciliation
Authors: Reinhartz Adele
Published: August 2021

This is a book review of Greg Garrett, A Long, Long Way: Hollywood's Unfinished Journey from Racism to Reconciliation (Oxford University Press, 2020).
Silver Screen, Hasidic Jews: The Story of An Image
Authors: Mazur Eric Michael
Published: August 2021

This is a book review of Shaina Hammerman, Silver Screen, Hasidic Jews: The Story of An Image (Indiana University Press, 2018).
Mediaucracy: Why Canada hasn't made global TV hits and how it can
Authors: Berkowitz Irene
Published: August 2021

Why Canada hasn't made global hits and how it can is the story of the fiery collision between Canada's national TV policy and the global, online era. Featuring interviews with Hollywood showrunners, award-winning producers, and top policy leaders, it argues for a new goal -- globality -- policy that incentivizes global reach and popular content. Mediaucracy concludes with an original five-step, goal-driven, evidence-based, critical path including POM to COM, G-Score, and PM to AM. Called an "important, timely roadmap to a much-needed policy update," this 21st century tool kit will future-proof Canadian TV policy via the three key words in the TV biz: Audience, audience, audience.

License:
Canadian Blackface Culture: Confronting Racist Materials in Canadian Archives
Authors: Skyrme Alison , Thompson Cheryl , Jabouin Emilie , Wong Olivia
Published: August 2021

For many reasons, collections hide or even de-accession racist material. Does this contribute to a false sense of our history? How should we handle racist collections? How does our lack of awareness contribute to erasing important, although problematic material? How can we contextualize this material and make it accessible? We argue for highlighting these collections and discuss approaches.
ANALISIS GAYA BELAJAR MATEMATIKA PADA SISWA KELAS VII SMP NEGERI OEBAKI
Authors: Abi Alfonsa Maria
Published: August 2021

The reason of getting low mark in mathematics is due to the lack of students’ interest and attention. Many students feel that mathematics is hard to be learnt and to be understood as well as there is unwillingness effort to review every lesson at home along with teachers’ unawareness of students’ learning style. One of the characteristics in learning style that related to absorption, preparation and delivery of information is the students’ learning style. Learning style forms the important modality in study. The information about characteristic of students’ learning style is very important for teachers to increase the quality of learning itself and students will be easier to motivate themselves in learning as well. The aim of this research is to know the learning style of seventh grade students in SMP N Oebaki in the academic year 2017/2018.The method of this research is descriptive qualitative method and the research instrument that used are questionnaires, interview and observation. The result of this study shows that the students have visual, auditory, and kinesthetic learning style, and the dominant learning style of the students is kinesthetic learning style.    

Key words: Mathematical learning style, visual, auditory, kinesthetic.
PENERAPAN MODEL PEMBELAJARAN INQUIRI UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA PESERTA DIDIK
Authors: BHOKA YOHANES PAULUS , Ndori Vinsensius Herianto , Safrudin Nurfitriah
Published: August 2021

Model pembelajaran inquiri merupakan rangkaian kegiatan pembelajaran yang menekankan pada proses berpikir secara kritis dan analitis untuk mencari dan menemukan sendiri jawaban dari suatu masalah yang dipertanyakan. Penerapan model ini diharapkan dapat meningkatkan hasil peserta didik. Tujuan penelitian ini adalah untuk mengetahui apakah pembelajaran inquiri dapat meningkatkan hasil belajar matematika peserta didik.Model penelitian yang digunakan adalah penelitian tindakan kelas yang terbagi dalam dua siklus. Setiap siklusnya terdiri dari empat tahap yaitu perencanaan, peleksanaan, pengamatan, dan refleksi.Instrumen yang digunakandalampenelitianini yaitu lembar observasi dan soal tes. Penelitian ini dimulai dengan pretest untuk melaksanakan siklus I yang sekaligus untuk mengetahui kondisi awal peserta didik. Hasil dari siklus satu dijadikan sebagai refleksi untuk melakukan tindakan pada siklus II. Berdasarkan hasil dari prasikus, siklus I, siklus II dilakukan analisisuntuk mengambil suatu kesimpulan. Hasil dari penelitian ini menunjukan terjadinya peningkatan dari prasiklus 21,1%, pada siklus I menjdi 57,9% sedangkan pada siklus II menjadi 89,4%.Kesimpulannya adalah dengan menggunakan model pembelajaran inquiri dapat meningkatan hasil belajar matematika peserta didik dengan menggunakan model pembelajaran inquiri.
PENGGUNAAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING UNTUK MENINGKATKAN HASIL BELAJAR SISWA MATERI ARITMETIKA SOSIAL
Authors: Kolo Elfrida , Nahak Selestina , Disnawati Hermina
Published: August 2021

ABSTRAK

Penelitian ini bertujuan untuk meningkatkan hasil belajar matematika materi aritmetika sosial pada siswa SMP Negeri 3 Atambua menggunakan model pembelajaran Problem Based Learning ( PBL ). Jenis penelitian ini adalah penelitian tindakan kelas. Subjek dalam penelitian ini adalah siswa kelas VII B1  SMP Negeri 3 Atambua pada semester genap tahun ajaran 2019/2020 yang berjumlah 15 orang. Instrumen  pengumpulan data dalam penelitian ini adalah lembar observasi dan soal tes. Penelitian ini dilaksanakan dalam dua siklus dan masing – masing siklus terdiri dari tiga kali pertemuan, untuk proses belajar mengajar dan tes. Hasil penelitian menunjukkan bahwa  dengan menggunakan model pembelajaran Problem Based Learning   ( PBL ) hasil belajar siswa meningkat, hal ini terlihat dari hasil belajar siswa pada siklus I persentase ketuntasan kelas mencapai 60%. Sedangkan pada siklus II persentase ketuntasan kelas meningkat menjadi 86,66%. Dengan demikian peneliti menyimpulkan bahwa dengan menggunakan model pembelajaran Problem Based Learning ( PBL ) dapat meningkatkan hasil belajar matematika materi aritmetika sosial siswa kelas VII B1 SMP Negeri 3 Atambua.
Mathematical modeling diffusion of admixture particles in a strip with randomly located spherical inclusions of different materials with commensurable volume fractions of phases
Authors: Chernukha Olha , Bilushchak Yurii , Chuchvara Anastasiia
Published: August 2021

The process of diffusion of admixture particles in a multiphase randomly nonhomogeneous body with spherical inclusions of different materials with commensurable volume fractions of phases is investigated. According to the theory of binary systems, a mathematical model of admixture diffusion in a multiphase body with spherical randomly disposed inclusions of different radii is constructed. The dense packing of spheres with different radii is used to modeling the skeleton of the body. The contact initial-boundary value problem is reduced to the mass transfer equation for the whole body. Its solution is constructed in the form of Neumann series. On the basis of the obtained calculation formula, a quantitative analysis of the mass transfer of admixture in the body with spherical inclusions, which are filled with materials of fundamentally different physical nature, but commensurable volume fractions, is carried out. It is shown that in modeling skeleton by spheres of one characteristic radius averaged concentration values coincide for different cases of radius, such as when characteristic radius equals to the average value of the radii of inclusions; or to the radius corresponding the smallest spherical inclusion; or to the radius of an order of magnitude smaller than this value.
The results of root crop cleaner experimental research
Authors: Baranovsky Viktor , Tesliuk Viktor , Lukach Vasil , Ikalchyk Mikola , Kushnirenko Anatoly , Kulyk Vasil
Published: August 2021

This article contains the results of the experimental research on the quantity of root tubers let through to the creasing rollers through the clearance between the worm screw and the feeding transporter working branch in the combined root crop cleaner. It also describes the experimental set and the technique used for dummy tuber root transportation research, with the size of root tubers 0.05; 0.1; 0.15 and 0.2 m in diameter. The experimental research has been held basing on the PFE 24 type planned experiment realisation. The variable factors were transporter speed (variation extremes of 1.2…1.8 m/s), worm pitch (variation extremes of 0.5…0.7 m), clearance gap between the worm screw and transporter (variation extremes of 0.05…0.1m), worm screw angle speed (variation extremes of 7…15 rad/s). The work provides the regression equations that characterize the dependency of the amount or tubers being let through the worm screw to the creasing rollers from the size characteristics of fodder beet root tubers. A graphic dependency analysis has been held and it set the root crop cleaner parameter and work modes best for the maximum quantity of root tubers ran through the device.
Velocity Estimation via Wheel Circumference Identification
Authors: Fazekas Máté , Gáspár Péter , Németh Balázs
Published: August 2021

The article presents a velocity estimation algorithm through the wheel encoder-based odometry and wheel circumference identification. The motivation of the paper is that a proper model can improve the motion estimation in poor sensor performance cases. For example, when the GNSS signals are unavailable, or when the vision-based methods are incorrect due to the insufficient number of features, furthermore, when the IMU-based method fails due to the lack of frequent accelerations. In these situations, the wheel encoders can be an appropriate choice for state estimation. However, this type of estimation suffers from parameter uncertainty. In the paper, a wheel circumference identification is proposed to improve the velocity estimation. The algorithm listens to the incoming sensor measurements and estimates the wheel circumferences recursively with a nonlinear least squares method. The experimental results demonstrate that with the application of the identified parameters in the wheel odometry model, accurate velocity estimation can be obtained with high frequency. Thus, the presented algorithm can improve the motion estimation in the driver assistant functions of autonomous vehicles.
THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND PERSONALITY DISORDER SYMPTOMATOLOGY
Authors: Martskvishvili Khatuna , Mestvirishvili Maia
Published: August 2021

Disturbances in emotion are associated with the most of the diagnostic criteria of the personality disorders, though the role of emotional intelligence in the diagnosis of personality disorders has been the subject of limited research. The present study was designed to investigate the relationships between trait emotional intelligence (trait EI) and personality disorder symptomatology in an undergraduate student sample. One hundred and twenty university students (28.3% male and 71.7 % female; M of age = 19.23, SD=2.45) were administered with (1) Trait Emotional Intelligence Questionnaire (TEIQue) (Petrides, 2009), along with (2) The Personality Disorder Questionnaire-4 (PDQ-4) (Hyler E. Steven, 1994). A multivariate analysis of variance revealed a significant main effect for group with individuals without any personality disorder symptomatology scoring significantly higher than individuals with some personality accentuations on most TEIQue facets. The results suggest that different components of emotional intelligence contribute to the development of different personality disorder symptomatology, but more research is required to replicate the results with the clinical population.
Key words: emotional intelligence, personality disorders.
KEBERADAAN DESMANTHUS VIRGATUS (FABACEAE) MELIAR DI PULAU JAWA
Authors: Mountara Arieh , Irsyam Arifin Surya Dwipa , Hariri Muhammad Rifqi , Anshori Zakaria Al , Andari Dini
Published: August 2021

Desmanthus virgatus (L.) Willd. is an alien plant from Tropical America and reported present in Dutch East Indies in 1855. Nonetheless, the existence of its wild population is yet to be known, which caused by lack of record in Flora of Java vol. I. Hence the research conducted to report the existence of Desmanthus virgatus in Java. The research also conducted as a part of Alien Flora of Java compilation project. Field observation conducted in West Java (Bekasi, Bogor, Sumedang) and Central Java (Batang) by using the explorative method. Observation results showed the existence of Desmanthus virgatus wild population in Bekasi, Sumedang, and Batang. Therefore, the species can be stated as a new record of alien species for Flora of Java. Desmanthus virgatus presumably already escaped from cultivation and able to form its wild population in the nature.
UJI AKTIVITAS ANTI BAKTERI EKSTRAK METANOL DAUN BACCAUREA MACROCARPA TERHADAP ESCHERICHIA COLI DAN SALMONELLA TYPHI
Authors: Mardina Vivi , Helmalia Fitri , Fadhliani Fadhliani , Lendawati Lendawati
Published: August 2021

Antibiotics are drugs that are used to inhibit bacteria production. The long-term use of antibiotics can cause resistance problems. As a consequent it is necessary to find the alternative antibiotics that are derived from plants. The alternative antibiotics are considered safer, relatively cheap and easy to obtain. One of the herbal plants used is Baccaurea macrocarpa. The objective of this study was to identify the secondary metabolites of B.macrocarpa, the effect of methanol extract from B.macrocarpa leaves on the growth of Escherichia coli and Salmonella typhi bacteria and to measure the optimal concentration of the sample to inhibit the growth of E.coli and S.typhi bacteria. The research has been conducted for 3 months at the Universitas Samudra laboratory. The method used was the well method with E.coli and S.typhi bacteria test. Each treatment of the methanol extract of B. macrocarpa leaves with a concentration of 20%, 30% and 40% (g/mL). Positive control was ciprofloxacin and negative control was sterile distilled water. The results obtained the concentration of 40% (g/mL) as the optimal concentration to inhibit the growth of E. coli and S.typhi bacteria with the resulting inhibition zone of 6.3 mm and 5 mm. The results of the study concluded that the B. Macrocarpa leaf extract could be developed as a basic ingredient for antibiotics.
Pengaruh Subjective Norm, Attitude dan Perceived Behavioural Control terhadap Intention to Use Parkir Elektronik
Authors: Darmayanti Indriati Rochmah , Girindratama Muhammad Wisnu
Published: August 2021

The purpose of this study was to determine and analyze the influence of subjective norms on the intention to use electronic parking, to find out and analyze the influence of attitudes toward intention to use electronic parking and to determine and analyze the effect of perceived behavioural control on the intention to use electronic parking. The approach used in this research is a quantitative approach. The data used are primary data with the questions that are asked in the online questionnaire, which is distributed to the population of Surabaya city residents in 2020. Respondents obtained were as many as 60 people, consisting of 27 men and 33 women. The sampling technique uses accidental sampling technique. The analysis technique used in this research is quantitative data analysis with a multiple linear regression statistical approach. In processing data, research uses warpPLS 6.0 software. The findings show that: (1) Subjective norms have a significant influence on the intention to use electronic parking (? = 0,271; p-value = 0,012). (2) Attitudes have a significant influence on the intention to use electronic parking (?= 0,293; p-value = 0,007). (3) Perceived Behavioral Control has a significant influence on the intention to use electronic parking (?= 0,503; p-value < 0,001).
Analisis Current Ratio, Debt To Equity Ratio, Total Assets Turn Over dan Net Profit Margin dalam Menilai Kinerja Keuangan Perusahaan Sektor Aneka Industri pada Bursa Efek Indonesia 2016-2019
Authors: Tania Rosalinda , Nainggolan Benny Rojeston Marnaek
Published: August 2021

This study aims to analyze and know the influence of Current Ratio, Debt To Equity Ratio, Total Assets Turn Over and Net Profit Margin in assessing the Financial Performance of Multi-Industry Sector Companies in the period 2016-2019. Independent variables used are Current Ratio, Debt To Equity Ratio, Total Assets Turn Over and Net Profit Margin while dependent variable in this study is Financial Performance represented by Return On Asset. The method used is quantitative method, The type of research is correlation between connecting independent and dependent variable. Research described causal relationship. The sampling technique used is purposive sampling. Sample is defined as part of the population with certain criteria and amount. Samples used in the study of 13 companies. The tests used are classic assumption tests, multiple linear analysis research models, and the coefficients of determination are simultaneous and partial tests. The results showed that partial current ratio and debt to equity ratio have no effect on financial performance while Total Assets Turn Over and Net Profit Margin affect financial performance. Adjusted R Square test results explain 97.4% of dependent variables can be explained by independent variables while the remaining 2.6% is not explained. The conclusion from the results of this test that two variables namely Current ratio and Debt To Equity Ratio which does not affect Financial Performance.
Pengaruh Kepemilikan Publik, NPM, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Pengungkapan CSR pada Perusahaan Infrastruktur
Authors: Aruan Deasy Arisandy , Veronica Veronica , Liandy Celine , Christina Debby , Fanny Fanny
Published: August 2021

This research’s purposeisto determine the impactof Public Ownership, Net Profit Margin, Company Growth, and Solvency on Corporate Social Responsibility Disclosures. Thisresearchused a quantitative method and Collection Technique is a documentation technique. The population in this research is includes 82 Infrastructure Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. With a sample of 25 Infrastructure companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this research is porpusive sampling. The data used in this research is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. The results show that Public Ownership, Net Profit Margin and Company Growth partially had no significant impact on Corporate Social Responsibility Disclosure. Meanwhile, Solvency has a significant positive impact on Corporate Social Responsibility Disclosure. According to simulation, Public Ownership, NPM, Company Growth, and Solvency have no significant impact on Corporate Social Responsibility Disclosure. Testing the analysis of the coefficient of determination shows the results of the adjusted R square value in the coefficient of determination test is 2.6%, where the remaining 97.4% is influenced by other variables such as deferred exploration and development costs, media disclosure, Leverage, and others.It Indicates thatindependent variables in this research are not sufficiently influential on CSR disclosure because there are still many other variables that have a major influence on CSR Disclosure.
Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan
Authors: Wijaya Suparna , Safira Annisa Febriana
Published: August 2021

Adoption have legal consequences for both adopted children, adoptive parents, and biological parents. The legal consequences can be seen in terms of civil law, customary law, islamic law, and also taxes. In civil law, customary law, and also islamic law, the legal consequences of adopting a child are related to the inheritance rights of an adopted child. Meanwhile, in tax the legal consequences of adopting children are related to Non-Taxable Income (PTKP) and the income of adopted children. Provisions related to inheritance rights for adopted children are very clear in the three laws, but the provisions regarding PTKP and the income of adopted children in taxes are not so clear. Based on the results of the study, it was found that there were still differences of opinion regarding PTKP and the income of adopted children. Differences related to PTKP arise when the adopted child has earned income, where the majority of interviewees argue that the adopted child can still be counted as PTKP of his adoptive parents and for the imposition of taxes on the income of the adopted child it is also combined with the adoptive parents. However, there is a opinion that when the adopted child has earned income, it will be counted as PTKP of the biological parents and for the imposition of taxes on the income of the adopted child it will also be combined with his biological parents.
Faktor-faktor yang Mempengaruhi Opini Audit Going Concern terhadap Nilai Keuangan Perusahaan Manufaktur Consumer Goods Industry
Authors: Fortuna Julianty , Silviana Silviana , Jerriko Christian , Sipahutar Tetty Tiurma Uli
Published: August 2021

Adapun yang menjadi tujuan dari penelitian ini diadakan yaitu untuk menguji dan menganalisis bagaimana pengaruh ukuran perusahaan, likuiditas, profitabilitas dan struktur modal terhadap nilai perusahaan melalui opini audit going concern sebagai variabel intervening. Banyaknya populasi digunakan pada sektor consumer goods yaitu 61 perusahaan, dengan purposive sampling teknik samplingnya diperoleh sampel penelitian sebanyak 23 perusahaan dengan periode penelitian 5 tahun (2015-2019). Teknik olah data ini menggunakan 2 teknik yaitu berganda dan logistik. Hasil uji memperlihatkan ukuran perusahaan, likuiditas, struktur modal dan opini audit going concern tidak mempengaruhi nilai perusahaannya consumer goods, profitabilitas berpengaruh secara positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel yang mempengaruhi opini audit going concern adalah likuiditas dan struktur modal dengan pengaruh positif dan signifikan sedangkan ukuran perusahaan dan profitabilitas tidak mempengaruhi opini audit going concernnya. Hasil uji secara tidak langsung ukuran perusahaan dan likuiditas melalui opini audit going concern mempunyai pengaruh terhadap nilai perusahaan sedangkan secara tidak langsung profitabilitas dan struktur modal melalui opini audit going concern tidak mempunyai pengaruh terhadap nilai perusahaan.
Psychosocial factors and burnout among oncology nurses in Brunei Darussalam: A pilot study
Authors: Jais Fatin Afiqah , Yan Choo Teo , Kahan Hasnan , Shahbudin Shanti , Abdul-Mumin Khadizah H , Rahman Hanif Abdul
Published: August 2021

Background: Existing evidence showed that adverse psychosocial factors contribute to burnout in oncology nurses and impose profound implications to nursing practice. Due to the complexity of this relationship, more studies are still needed.
Objective: To investigate the prevalence and relationship between burnout and psychosocial factors among oncology nurses. 
Methods: A descriptive cross-sectional study design was conducted in 2018 using the Maslach Burnout Inventory and the Copenhagen Psychosocial Questionnaire to measure burnout and psychosocial factors, respectively. Descriptive and multivariate regression using maximum likelihood procedures were used for analysis. 
Results: Out of three burnout variables, emotional exhaustion demonstrated a highly significant relationship towards psychosocial factors, particularly quality of leadership (p <0.001), justice and respect (p <0.001), and rewards (p <0.001) – congruent to a high prevalence of emotional exhaustion reported. 
Conclusion: Improvement in leadership quality, rewards, justice and respect could minimise emotional exhaustion among oncology nurses. These findings further inform management and policymakers to target these specific psychosocial factors in addition to using other interventions to counter the harmful effects of burnout. A positive psychosocial workplace would consequently decrease the risk of nurses’ intention to leave, reduce nurse shortages, and increase the quality of patient care.
Kadınların Özgürleşmesini "Kanatlanmış Kadınlar" Yapıtında Okumak
Authors: Gürkan Senem
Published: August 2021

Tanıtılan Kitap: Senem Timuroğlu, Kanatlanmış Kadınlar- Osmanlı ve Avrupalı Kadın Yazarların Dostluğu, 2. Baskı, İstanbul: İletişim Yayınları, 2020.
Gambaran Pengetahuan Dan Penatalaksanaan Ibu Dalam Menangani Hipertermi Pada Balita Di Wilayah Kerja Puskesmas Perawatan Haria Kecamatan Saparua Kabupaten Maluku Tengah Tahun 2020
Authors: Taribuka Nety , Rochmaedah Siti , Silawane Irma
Published: August 2021

Hipertermi merupakan peningkatan suhu tubuh melebihi titik tetap (set poin) lebih dari 370C. Ketika anak demam, Ibu harus memiliki sikap yang tepat untuk menangani dan memberi perawatan, sehingga dapat mengatasi komplikasi demam yang tidak diatasi dengan benar. Tujuan penelitian ini untuk mengetahui gambaran pengetahuan dan penatalaksanaan Ibu dalam menangani Hipertermi pada Balita di Wilayah Kerja Puskesmas Perawatan Hila Kecamatan Leihitu Kabupaten Maluku Tengah. Penelitian ini menggunakan penelitian deskriptif, cara pengambilan sampel dalam penelitian ini adalah total sampling dengan jumlah 44 sampel. Hasil Penelitian diperoleh tingkat pengetahuan responden terbanyak adalah cukup dengan jumlah 26 orang (59,1%), pengetahuan baik sebanyak 9 responden (20,5%) sedangkan yang memiliki pengetahuan kurang juga sebanyak 9 orang (20,5%). Untuk penatalaksanaan diperoleh pemberian paracetamol 40 responden (90,9%), Pemberian kompres 26 responden (59,1%), Pemberian air putih/Asi sebanyak 30 responden (68,2%), dibawa ke pusat pelayanan kesehatan sebanyak 44 responden, mengenakan pakaian tipis 29 responden (65,9%), dan pemberian obat tradisional 22 responden (50,0%). Kesimpulan Gambaran pengetahuan Ibu dan penatalaksanaan dalam kategori cukup baik

Kata kunci: pengetahuan; penatalaksanaan; hipertermi
Pengaruh Kebisingan Terhadap Produktivitas Kerja Di Mebel Gemba Kecamatan Kairatu Kabupaten Seram Bagian Barat Tahun 2020
Authors: Cahyawati Sunik , Latuamury Mega Yuniar , Fani Rifan , Rumbia Faradila
Published: August 2021

Bising industri sudah lama menjadi masalah yang sampai sekarang belum bisa ditanggulangi secara baik sehingga dapat menjadi ancaman serius bagi pendengaran para pekerja, karena dapat menyebabkan kehilangan pendengaran yang sifatnya permanen. Sedangkan bagi pihak industri, bising dapat menyebabkan kerugian ekonomi karena biaya ganti rugi Menurut World Health Organization (WHO) Tahun 2010 adanya alat-alat produksi dan mesin-mesin pada pabrik sebagai penerapan kemajuan teknologi menghasilkan intensitas suara yang dapat menyebabkan kebisingan dan mengganggu kesehatan. Menurut WHO Tahun 1995, diperkirakan hampir 14% dari total tenaga kerja negara industri terpapar kebisingan lebih dari 90 dBA.tujuan. untuk mengetahui pengaruh kebisingan terhadap produktivitas kerja di mebel gemba kecamatan kairatu kabupaten seram bagian barat tahun2020. Metode, Penelitian ini merupakan penelitian eksperimen degan pendekatan Cross sectional.hasil. Berdasarkan data yang diperoleh ada pengaruh atnara kebisingan dan produktivitas kerja karena diperoleh nilai p= 0,002
Pengaruh Sterilisasi Terhadap Angka Kuman Udara dan Risiko Infeksi Nosokomial di Ruang Operasi Rumah Sakit Nahdlatul Ulama Jombang
Authors: Pratiwi Betryana Agnes , Rusmiati Rusmiati , Setiawan Setiawan
Published: August 2021

The results of examining the number of germs in the operating room of the Jombang Nahdlatul Ulama House have fulfilled the required requirements of 153 CFU/m3, 145 CFU/m3 and 85 CFU/m3. A high number of germs will provide a great risk for nosocomial infections. The purpose of this study was to study the sterilization instructions for airborne germ rates, with a sample size of 30. The results of this study produced airborne germ before and after the sterilization process, which were 78 CFU m3, 90 CFU/m3, 91 CFU/m3, 71 CFU/m3 and 74 CFU/m3, then after the sterilization process 63 CFU/m3 , 69 CFU/m3, 60 CFU/m3, 64 CFU/m3 and 64 CFU / m3. There was a decrease in numbers from day 1 to day 5 by 15 CFU / m3, 21 CFU/m3, 31 CFU/m3, 7 CFU/m3, 10 CFU/m3. The number of germs in the operating room both before and after did not meet the required quality requirements, but there was a reduction after sterilization. The different test showed a significant difference (α<0.05) so that this study could undeniably represent the process of sterilization of the quality of airborne germ numbers in the hospital operating room.

Keywords: sterilization; germ count; nosocomial infection

ABSTRAK

Hasil pemeriksaan angka kuman pada ruang operasi Rumah Nahdlatul Ulama Jombang 3 tahun terakhir hasilnya tdak memenuhi baku mutu yang dipersyaratkan yakni 153 CFU/m3, 145 CFU/m3 dan 85 CFU/m3. Angka kuman yang tinggi akan memberikan risiko yang besar terhadap infeksi nosokomial. Tujuan penelitian ini untuk mengetahui pengaruh sterilisasi terhadap angka kuman udara dengan jumlah sampel 30. Hasil penelitian ini menunjukkan hasil angka kuman udara sebelum dan sesudah proses sterilisasi yakni 78 CFU/m3, 90 CFU/m3, 91 CFU/m3, 71 CFU/m3 dan 74 CFU/m3, dan sesudah proses sterilisasi ialah 63 CFU m3, 69 CFU/m3, 60 CFU/m3, 64 CFU/m3 dan 64 CFU/m3. Ada penurunan angka kuman mulai hari ke-1 sampai hari ke-5 ialah 15 CFU/m3 , 21 CFU/m3, 31 CFU/m3, 7 CFU/m3, 10 CFU/m3. Angka kuman di ruang operasi baik sebelum dan sesudah tidak memenuhi baku mutu yang dipersyaratkan, tetapi terdapat penurunan sesudah dilakukannya sterilisasi. Uji beda menunjukkan terdapat perbedaan yang signifikan dimana (α<0.05) sehingga penelitian ini dapat disimpulkan adanya pengaruh proses sterilisasi terhadap kualitas angka kuman udara di ruang operasi Rumah Sakit.

Kata kunci: sterilisasi; angka kuman; infeksi nosokomial.
Metode Role Play Sebagai Upaya Meningkatkan Kemampuan Guru dalam Deteksi Dini Pertumbuhan Perkembangan Balita
Authors: Wisnu Nurwening Tyas , Ngestiningrum Ayesha Hendriana , Nuryani Nuryani , Sumasto Hery
Published: August 2021

Several studies have shown that the role of elementary school, kindergarten and PAUD (Early Childhood Education) teachers in early detection of toddler growth and development is very important in efforts to monitor and detect early childhood growth and development. This study aims to analyze the influence of role play learning methods using MCH books to improve the ability of teachers to detect children's growth and development. The design of this study was static group comparison. The study subjects were 100 PAUD Teachers in Poncol District, Magetan Regency, which were divided into treatment and control groups. Data was collected through questionnaires and observations using a checklist. Differences in the ability to detect growth and development of children between the two groups were analyzed using the t test. The results of data analysis show that there was an influence of the use of role play on the ability to detect growth, development and mental emotional problems in children.

Keywords: children; growth; development, mental-emotional, role play; teacher

ABSTRAK

Beberapa penelitian menunjukkan bahwa peran guru SD, TK dan PAUD (Pendidikan Anak Usia Dini) dalam deteksi dini tumbuh kembang Balita sangat penting dalam upaya pemantauan dan deteksi dini tumbuh kembang balita. Penelitian ini bertujuan untuk menganalisis pengaruh metode pembelajaran role play penggunaan buku KIA untuk meningkatkan kemampuan guru untuk mendeteksi pertumbuhan dan perkembangan anak. Desain penelitian ini adalah static group comparison. Subyek penelitian adalah 100 Guru PAUD di Kecamatan Poncol, Kabupaten Magetan, yang dibagi menjadi kelompok perlakuan dan kelompok kontrol. Data dikumpulkan melalui pengisian kuesioner dan observasi menggunakan checklist. Perbedaan kemampuan deteksi pertumbuhan dan perkembangan anak antara kedua kelompok dianalisis menggunakan uji t. Hasil analisis data menunjukkan bahwa ada pengaruh penggunaan role play terhadap kemampuan deteksi pertumbuhan, perkembangan dan masalah mental emosional pada anak.

Kata kunci: anak; pertumbuhan; perkembangan, mental-emosional, role play; guru
Evidence Based Faktor yang Berhubungan Dengan Kualitas Hidup Pasien PPOK Stabil: A Systematic Review
Authors: Rohmah Ulfa Nur , Amin Muhammad , Makhfudli Makhfudli
Published: August 2021

; amin.fkua@gmail.com
Makhfudli
Fakultas Keperawatan, Universitas Airlangga; ievut_rz@yahoo.com (koresponden)

ABSTRACT

Background: Low quality of life in chronic obstructive pulmonary disease is crucial because leads to a high risk to reduced activity of daily and mortality. Objective: To identify determine factors that influence with health-related quality of life on stable COPD patients. Method: The database was performed article from Science Direct, CINAHL, Scopus dan PubMed is limited to the last 5 years of publication from 2014 to 2019, full-text article in English. The keywords used ”Health-Related Quality of Life”, “AND”, “Stable”, “AND”, “COPD”. Results: Fourteen articles with 8401 participants were included in the review. Most studies were cross sectional design. COPD Assasment Test (CAT) was to assess health-related quality of life in stable COPD. There was symptoms and exacerbation, functional capacity exercise, psychology, sociodemography, biomolecular, comorbidity, and pulmonary function affecting health-related quality of life on stable COPD patients. Conclusion: Factors might affect with poor HRQOL because the condition of COPD itself which then give an effect to whole body. Suggestion: Health worker need to be aware and control of the complexity of factors influence health-related quality of life to impove outcomes for COPD patients.
Keywords: health-related quality of life; chronic obstructive pulmonary disease

ABSTRAK

Latar belakang: Kualitas hidup yang rendah pada pasien Penyakit Paru Obstruktif Kronik (PPOK) menjadi penting karena dapat menyebabkan penurunan aktivitas sehari-hari dan kematian. Tujuan: Untuk mengetahui determinan faktor yang dapat mempengaruhi kualitas hidup pasien PPOK yang stabil Metode: Database yang digunakan dalam penelitian ini adalah Science Direct, CINAHL, Scopus dan PubMed terbatas untuk publikasi 5 tahun terakhir dari 2014 hingga 2019, full text article dengan berbahasa Inggris. Kata kunci yang digunakan adalah “”Health-Related Quality of Life”, “AND”, “Stable”, “AND”, “COPD”. Hasil: Systematic review ini menggunakan 14 artikel dengan 8401 responden. Kuesioner yang digunakan dalam studi adalah COPD Assasment Test (CAT). Tanda gejala dan eksaserbasi, kapasitas latihan fungsional, psikologi, sosiodemografi, biomolekul, komorbiditas dan faal paru mempengaruhi kualitas hidup pasien PPOK stabil. Kesimpulan: Banyak faktor yang mungkin memiliki hubungan dengan kualitas hidup pasien buruk karena kondisi penyakit PPOK itu sendiri yang kemudian berdampak pada seluruh tubuh. Saran: Petugas kesehatan perlu menyadari dan mengontrol kompleksnya dari faktor-faktor yang mempengaruhi kualitas hidup pasien PPOK sehingga menjadi membaik.
Kata kunci: kualitas hidup; penyakit paru obstruktif kronik
Evaluasi Kepuasan Pengguna Electronic Health Record (EHR) Menggunakan Metode EUCS (End User Computing Satisfaction) di Unit Rekam Medis Pusat RSUPN Dr. Cipto Mangunkusumo
Authors: Alfiansyah Gamasiano , Fajeri Andar Sifa’il , Santi Maya Weka , Swari Selvia Juwita
Published: August 2021

RSUPN Dr. Cipto Mangunkusumo is one of the hospitals whose services have used Electronic Health Record (EHR). The implementation of EHR is frequent loading and errors during service and lacking for several menus. The research purpose was to evaluate user satisfaction related to reporting on the Electronic Health Record (EHR) in the central medical records unit Dr. RSUPN. Cipto Mangunkusumo. This research was quantitative descriptive with population of all Electronic Health Record users in the central medical record unit, with 50 sample of respondents. The sampling technique was conducted by sistematic random sampling. Data was analyzed through scoring and presented in table form. The results showed that the dimension of accuracy was 73.28%, format was 71.6%, ease of use was 69.2%, content was 69.2 %, and timelines was 65.66%. These dimension scores indicated good criteria or the user was satisfied with the current Electronic Health Record (EHR) condition, but it requires the development of information systems by adding and adjusting modules contained in the EHR so that user satisfaction continues to increase.

Keywords: evaluation; electronic health record (HER); end user computing satisfaction (EUCS)

ABSTRAK

Rumah Sakit Umum Pusat Nasional (RSUPN) Dr. Cipto Mangunkusumo merupakan salah satu rumah sakit yang pelayanannya sudah menggunakan SIMRS yang disebut Electronic Health Record (EHR). Penggunaan EHR sering loading dan error pada saat pelayanan dan ada beberapa menu yang masih kurang. Tujuan penelitian ini adalah untuk mengevaluasi kepuasan pengguna terkait pelaporan pada Electronic Health Record (EHR) di unit rekam medis pusat RSUPN Dr. Cipto Mangunkusumo. Penelitian ini adalah kuantitatif deskriptif dengan populasi seluruh pengguna Electronic Health Record di unit rekam medis pusat, dan sampel berjumlah 50 responden. Teknik pengambilan sampel dilakukan dengan sistematic random sampling. Analisa data dilakukan melalui skoring dan disajika ndalam bentuk tabel. Hasil penelitian menunjukkan bahwa dimensi keakuratan memiliki nilai tertinggi, yaitu 73,28%, tampilan 71,6%, kemudahan pengguna 69,2%, isi 69,2%, dan waktu 65,66%. Skor dalam dimensi tersebut termasuk dalam kriteria baik atau pengguna puas terhadap konsisi Electronic Health Record (EHR) saat ini, namun masih diperlukan pengembangan sistem informasi serta menambahkan dan menyesuaikan modul yang ada di dalam EHR sehingga kepuasan pengguna terus meningkat.

Kata kunci: evaluasi; electronic health record (HER); end user computing satisfaction (EUCS)
Karakteristik Remaja yang Memanfaatkan Layanan Kesehatan Reproduksi Remaja Di Wilayah Kerja Puskesmas Martapura 1
Authors: Febriana Annisa , Mulyono Sigit , Widyatuti Widyatuti
Published: August 2021

Reproductive health is one of the problems that occur in adolescent life. Adolescents who have never been exposed to information about reproductive health from an early age are the main causes of these problems. Reproductive health service facilities for adolescents are available at the Puskesmas, but have not been properly utilized by adolescents. The purpose of this study was to determine the relationship of adolescent characteristics with the utilization of adolescent reproductive health services. The method used is descriptive. The sampling technique used was random sampling, as many as 370 teenagers who had used reproductive health services. Results. There is a relationship of age (p value 0.01), parental past education (p value 0.02), and parental income (p value 0.01) with the use of adolescent reproductive health services. Research recommendations are expected that community nurses can increase the scope of visits both at school and in families with adolescents so that adolescents are more exposed to information about reproductive health and are able to make use of available reproductive health services optimally.

Keywords: characteristics; adolescents; reproductive health; utilization of reproductive services

ABSTRAK

Kesehatan reproduksi menjadi salah satu permasalahan yang terjadi dalam kehidupan remaja. Remaja yang tidak pernah terpapar informasi mengenai kesehatan reproduksi sejak dini menjadi penyebab utama timbulnya masalah tersebut. Fasilitas layanan kesehatan reproduksi untuk remaja telah tersedia di Puskesmas, namun belum dimanfaatkan dengan baik oleh remaja. Tujuan penelitian untuk mengetahui hubungan karakteristik remaja dengan pemanfaatan layanan kesehatan reproduksi remaja. Metode yang digunakan adalah deskriftif. Teknik pengambilan sampel yang digunakan adalah random sampling, sebanyak 370 remaja yang pernah memanfaatkan layanan kesehatan reproduksi. Hasil. Terdapat hubungan usia (p value 0,01), pendidikan terakhir orangtua (p value 0,02), dan penghasilan orangtua (p value 0,01) dengan pemanfaatan layanan kesehatan reproduksi remaja. Rekomendasi penelitian diharapkan perawat komunitas mampu meningkatkan cakupan kunjungan baik di sekolah maupun di keluarga dengan anak remaja agar remaja lebih terpapar informasi mengenai kesehatan reproduksi serta mampu memanfaatkan layanan kesehatan reproduksi yang tersedia secara optimal.

Kata kunci: karakteristik; remaja; kesehatan reproduksi; pemanfaatan layanan reproduksi