bluuebunny/crossref_metadata_2025 huggingface dataset:
Pontes culturais:
Authors: NOVAES Tatiani Daiana de , SILVA Bruno Rafael Costa Venâncio da
Published: October 2024

Este artigo teve como questão central a reflexão: Quais foram as pontes culturais construídas durante o projeto de extensão intitulado “Parceiro linguístico: Conversação e Mediação Intercultural em Português Brasileiro para Estrangeiros”, do Instituto Federal do Rio Grande do Norte, Campus Natal Cidade Alta? O objetivo foi: a partir dos enunciados materializados nos diários de bordo dos estrangeiros e dos estudantes bolsistas participantes do projeto de extensão, analisar os sentidos valorados que contribuem para compreender as pontes culturais construídas durante a execução do projeto. Para analisar os sentidos valorados nos diários de bordo, se fez necessário: a) Descrever os processos de enunciação dos diários de bordo dos estrangeiros e dos estudantes brasileiros. b) Identificar as materialidades discursivas valorativas que contribuam para compreender as pontes culturais construídas no projeto de extensão. A análise levou em consideração as concepções teóricas e metodológicas do Círculo de Bakhtin. Percebe-se que o projeto de extensão cumpre o papel de fomentar uma educação vinculada à diversidade sociocultural e o intercâmbio acadêmico, dando visibilidade internacional ao Instituto Federal.
O que é ser pai para você?
Authors: MACHADO Rafael
Published: October 2024

Os padrões comportamentais associados ao masculino e ao feminino variam entre os diferentes momentos históricos. Essas diversas formas de conceber o que é socialmente atribuído às masculinidades e feminilidades subsidiam a compreensão das discussões atuais sobre a atribuição de papéis sociais aos sujeitos. Nesse contexto, este trabalho, recorte de uma pesquisa de doutorado em Letras, discute as construções discursivas associadas ao masculino na contemporaneidade. A partir da compreensão de gênero, conforme Giddens (2005), relacionado às diferenças psicológicas, sociais e culturais atribuídas ao masculino e ao feminino, isto é, gênero como construção social, discute-se as ressignificações possíveis dos papéis atribuídos aos homens em relação à paternidade a partir da leitura de um discurso publicado na mídia: o artigo “O que é ser pai para você?”, publicado na coluna “Conversa de homem”, na versão digital da revista Pais & Filhos, em 20 de junho de 2021. O texto selecionado foi analisado à luz da teoria semiótica de linha francesa, fundada por Greimas. Por meio do percurso gerativo do sentido, em que são estabelecidas três etapas: o nível fundamental, o nível narrativo e o nível discursivo, a análise busca explicar o que diz e como o texto faz para dizer o que significa a paternidade na contemporaneidade.
Instrumento de mediação pedagógica e acoplamento tecnológico:
Authors: SATYRO Diego , FREIRE Maximina Maria
Published: October 2024

O objetivo deste artigo é identificar, por meio de pesquisa bibliográfica, e interpretar, à luz da epistemologia complexa e da transdisciplinaridade, as conotações atribuídas ao termo tecnologias digitais nos campos da Linguística Aplicada e Educação. A investigação e discussão realizadas revelam a emergência de representações significativas na literatura dessas áreas, reificadas metaforicamente como instrumento de mediação pedagógica e acoplamento tecnológico, bem como sugerem um questionamento sobre a abrangência e pertinência de cada representação. Levando em conta nosso objetivo e a indagação dele decorrente, refletimos sobre as representações sinalizadas, de forma contrastiva, conjecturando sobre implicações e repercussões teóricas envolvidas na escolha de uma nomeação específica.
Mulher trans negra, política e discurso jornalístico:
Authors: SILVA Geovane Pereira da
Published: October 2024

A proposta deste estudo se dá na intersecção entre política e discurso jornalístico. Um acontecimento histórico aconteceu no primeiro turno do pleito eleitoral brasileiro em 02 de outubro de 2022:  Erika Santos Silva, conhecida como Erika Hilton, mulher trans, negra e ativista dos Direitos Humanos, foi eleita ao cargo de Deputada Federal por São Paulo com 256.903 votos, tornando-se a primeira mulher trans a alcançar esse feito. Assim, o objetivo desta pesquisa visou analisar como os discursos jornalísticos representaram o acontecimento aqui exposto. A presente pesquisa é de natureza qualitativa, sendo escolhidas três notícias como corpus de análise. Como resultados, identificamos discursos que construíram narratividades de protagonismo e legitimidade sobre Erika Hilton como sujeito social e político, dando ênfase à trajetória de vida, de modo que a mesma é representada discursivamente de maneira interseccional, sobretudo por meio de elementos intertextuais.
Adaptação de material didático por professores de Inglês em formação inicial:
Authors: Ferreira da SILVA Rivaldo , SOUZA Fábio Marques de
Published: October 2024

Esta pesquisa visa investigar como se dá o processo de produção e adaptação de materiais didáticos para contextos digitais-analógicos considerando a ideia de available designs, designing e redesign. Em termos metodológicos, trata-se de uma pesquisa de abordagem qualitativa-interpretativista, de objetivos exploratórios e de procedimentos de pesquisa ação/participante. Como corpus da pesquisa tem-se 2 Protótipos de Ensino, bem como seus respectivos comentários reflexivos. Para embasar este estudo, nos respaldamos discussões acerca das Tecnologias e recursos digitais aplicados ao ensino de línguas (ABERTIN; LARRÉ, 2020; MEISTER, et al., 2020), da Pedagogia dos Multiletramentos (COPE; KALANTZIS; PINHEIRO, 2020); CAZDEN, et al., 1996, 2021). E por fim, tecemos reflexões acerca dos Materiais Didáticos e Protótipos de Ensino (ROJO, 2013; LEFFA; COSTA; BELIVÁQUA, 2019, 2013). Como resultado, obteve-se que adaptar MDs para contextos de poucos recursos digitais é uma prática que cria possibilidades.
O discurso e a prática das inovações científicas:
Authors: PUZZO Miriam Bauab
Published: October 2024

O desenvolvimento da ciência no campo da medicina experimental é assunto bastante polêmico e tem motivado discursos argumentativos muito impactantes. Sendo assim, o objetivo desta comunicação é demonstrar os argumentos que iluminam um artigo de divulgação científica com o intuito de esclarecer as pesquisas genéticas que se tornam atrativas ao público. Para discutir essa questão foi selecionado o artigo “Bebês a la carte”, de Sergio Danilo Pena, publicado na revista Deriva Genética, Ciência Hoje em 08/12/2006. A teoria que fundamenta a análise argumentativa é a teoria dialógica da linguagem na perspectiva de Bakhtin ([1920-24] 2010), a responsabilidade ética dos atores sociais na difusão das pesquisas e em sua aplicação, assim como na responsabilidade autoral em sua divulgação.
A compreensão na avaliação da linguagem:
Authors: SIGNOR Rita de Cassia Fernandes , SANTANA Ana Paula de Oliveira
Published: October 2024

O objetivo deste artigo é, a partir da perspectiva sociocultural, analisar o conceito de compreensão que fundamenta os testes de avaliação da linguagem oral. Para levantamento dos principais testes padronizados usados no contexto brasileiro, foi realizada uma busca por pesquisas científicas nas bases de dados Medline, Scielo e Scopus. Os resultados revelam que os testes-padrão se baseiam sobremaneira em tarefas de identificação de vocábulos, avaliação de vocabulário por meio de listas de figuras, compreensão de sentenças e respostas à evocação de comandos. Conclui-se que se compreender é opor à palavra do outro uma contrapalavra, conforme Bakhtin, os testes analisados apresentam uma visão estrutural e estática da língua; isto é, não avaliam a linguagem enquanto fenômeno complexo, flexível e multifacetado.
Price-Predicting Model: Predictions for All Sailboats
Authors: He Ningjing , Wang Jiaqi
Published: October 2024

Sailboat pricing is a nuanced field, significantly influenced by vessel age, geographical location, and brand reputation. To address this complexity, we leveraged the XGBoost algorithm, a powerful machine learning tool, and refined it through Bayesian optimization to create a highly accurate model for predicting sailboat prices. Our analysis revealed significant regional disparities, with sailboats from Europe, the USA, and the Caribbean commanding varying market valuations. When applying this optimized model to the Hong Kong used sailboat market, we were able to generate forecasts with improved accuracy, though still with room for enhancement. Notably, the Lagoon brand stood out as a consistent high performer, underscoring the importance of brand reputation in sailboat pricing. To provide actionable intelligence, we have synthesized a comprehensive analysis that integrates our research findings and predictive strategies. This analysis presents clear visualizations alongside concise interpretations, thereby constituting a pivotal resource for informed decision-making within the local market context.
INGLIZ TILINI O‘QITISHDA PEDAGOGIK TEXNOLOGIYALARNING O‘RNI
Authors: Nazarmatova Yorqinoy
Published: October 2024

This article examines the types of pedagogical technologies used in English language classes and the specific features of their use. Also, the positive effect of pedagogical technologies on the quality of teaching is shown on the basis of examples.
TA’LIMNI TRANSFORMATSIYALASHDA AXBOROTLAR BILAN ISHLASHNING PEDAGOGIK ASOSLARI
Authors: Xo‘jamberdiyeva Dilfuza
Published: October 2024

This article provides information on the method of organizing education on the basis of digital technologies, the use and renewal of various methods that achieve educational results in the digital transformation of the educational sector, as well as the process of the results achieved in the digital environment in order to fundamentally improve the education system.
AXBOROT MADANIYATINI RIVOJLANTIRISH DOLZARB PEDAGOGIK MUAMMO SIFATIDA
Authors: Toshpo‘latov Temur
Published: October 2024

This article presents opinions on the conditions for the formation of information culture, the role of media literacy in the modern era of globalization. It also highlights the pedagogical aspects of the formation of information culture in students.
XIV ASRNING ADABIY MEROSI “NAHJ UL-FARODIS” ASARI – NOYOB MUMTOZ MANBA
Authors: Nabijonov Muhammadmuso
Published: October 2024

The article deals with the work of Mahmud Ali Kardari “Nahj ul-farodis” kept in the Suleymaniye library of Turkey, the history of its study, a unique source of Turkish literature of the XIV century.
ANÁLISE DA LUA NOVA lV
Authors: Filho José Sílvio
Published: October 2024

Through the astronomical calendar of UNIFEI - Federal University of Itajubá, we will research the coincident hours and minutes in different data. What do these data teach us? We will also see a new approach in counting the Lunations that can be done even by teenagers who have the correct tool available in their region. The difference between the astronomical calendar and the visual calendar, the latter used thousands of years ago, as the telescope had not been invented to help them and as the visual calendar is still used in relation to the lunations, turns of the Moon around the Earth.
TELEMEDICINA: UMA REVISÃO SISTEMÁTICA SOBRE DESAFIOS, OPORTUNIDADES E PERSPECTIVAS FUTURAS
Authors: Rios Bianca Castro , Cardoso Érica Larissa De Oliveira , Andrade Raquel Isley Araújo , Boaventura Luana Rocha , Macedo Antônio Gabriel Costa Rocha de Oliveira , Rios Beatriz de Oliveira , Santos Jhadde Timóteo de Souza , Andrade Maria Gabriella de Oliveira , Soares Maria Luysa Fernandes , Santos Tâmara Trindade de Carvalho
Published: October 2024

O progresso da telemedicina no Brasil tem sido notório, especialmente no que tange a pandemia de COVID-19, que impulsionou ainda mais sua regulamentação e uso. Desde a criação da Rede Nacional de Ensino e Pesquisa (RNP) em 1989 e a regulamentação inicial da telemedicina por meio do conselho federal de medicina, essa área muito importante ganhou maior relevância e um evidente engajamento. A Portaria N°467/2020 e a Lei n°13.989/2020 proporcionou maior ampliação na utilização da telemedicina no território brasileiro, o que resultou na expansão desses serviços para teleconsultas e monitoramentos remotos. Importante destacar que telemedicina é um grande motivador para o seguimento da saúde pública e privada no Brasil, porém ainda enfrenta impasses, especialmente no acesso à internet em áreas rurais aliada a uma na necessidade de infraestrutura tecnológica adequada e que atenda às demandas. Garantir que a telemedicina tenha o acesso de todos é indispensável para alcançar um cuidado de saúde que seja efetivamente igualitária e eficiente. O presente estudo visa revisar a trajetória da telemedicina no Brasil, discutindo e evidenciando a importância de equilibrar inovação com qualidade no atendimento e a necessidade de mais pesquisas voltadas à implementação e eficácia dessa tecnologia para a evolução da saúde no Brasil.
INVENTÁRIO EXTRAJUDICIAL
Authors: Queiroz Rafael da Silva
Published: October 2024

Percebe-se que um inventário extrajudicial pode se iniciar com evento morte, desde que todos os herdeiros estejam de acordo. Como bem sabemos é um procedimento administrativo que se iniciou com a Lei 11.441/2007, quando houve uma modificação no código de processo civil, visando buscar a celeridade e reduzindo os custos do inventário, partilhas, divórcios consensuais e separação. Sendo assim contribuindo para ambas as partes, até então o inventário era feito de forma judicial, ou seja, é feito com o acompanhamento de um juiz, por consequência tornando o processo mais demorado. Com a modificação os cartórios de nota passaram a autonomia para inventariar os bens deixado pelo “de cujus” é importante lembrar que todos os herdeiros devem estar interessados.
O IMPACTO DO USO DE CIGARROS ELETRÔNICOS NA SAÚDE MENTAL DOS ADOLESCENTES: UMA REVISÃO SISTEMÁTICA
Authors: Araújo André Muritiba , Marinho Amanda de Souza , Leal Camila Bacelar Lima , Mota Isa Mara Pereira da , Santos Jhadde Timóteo de Souza , Mota Laura Yasmin Rodrigues , Andrade Maria Gabriella de Oliveira , Cardoso Érica Larissa de Oliveira , Mota Ysis Abreu , Santos Tâmara Trindade de Carvalho
Published: October 2024

Objective: To analyze the impact of electronic cigarette use on adolescent mental health, identifying motivational and risk factors associated with the use of these devices. Method: A systematic literature review was conducted using the PubMed and Virtual Health Library (BVS) databases, with descriptors in Portuguese and English. Studies published between 2019 and 2024 that analyzed the relationship between electronic cigarette use and the mental health of adolescents aged 12 to 24 years were included. After applying inclusion and exclusion criteria, 10 studies were selected for analysis. Results: The main motivational factors for the use of electronic cigarettes include curiosity, the perception of lower risk compared to traditional cigarettes, sensory appeal, and social influence. Risk factors include adverse childhood experiences, mental health problems, substance use, and poor academic performance. The review indicated a strong association between the use of electronic cigarettes and increased symptoms of depression, anxiety, and other mental disorders in adolescents. Additionally, the importance of stricter public policies and psychological support programs is emphasized to mitigate the negative effects of electronic cigarette use among young people.
PERCEPÇÃO DOS SINTOMAS URINÁRIOS INFERIORES EM HOMENS: ESTUDO DESCRITIVO EM PACIENTES DE AMBULATÓRIO
Authors:   Otavio Soriano Teruel Pagamisse, Oliveira Gustavo Caltran Nonato de , Chaves Pedro Cesario , Salgueiro Jose Lucas Rodrigues , Rocca Isabella Martelli , Ferreira Fernanda Cechinato
Published: October 2024

Objective: A descriptive study investigating the perception of lower urinary tract symptoms (LUTS) among randomly surveyed men. Methods: A total of 220 men, either patients or companions, present at the multidisciplinary medical specialties outpatient clinic at the Sorocaba Hospital Complex between February and May 2024, were randomly selected for interviews. The study included all men over 30 years of age, with the exclusion of those already diagnosed with LUTS. Results: When asked directly, 85% of respondents denied experiencing urinary symptoms. Nevertheless, 49% were found to have moderate to severe LUTS according to the International Prostate Symptom Score (IPSS). Conclusion: Urinary symptoms are significantly prevalent in the population sampled in this study. However, there is a discrepancy between the presence of symptoms and the patients’ awareness of their condition.
ANÁLISE DAS ATUAIS CONDIÇÕES ARQUITETÔNICAS DO GINÁSIO DE ESPORTES RAUL FERRAZ NA CIDADE DE VITÓRIA DA CONQUISTA – BA
Authors: Teixeira Helen Dias Santos , Pedroso Thiago , Santos Philipe do Prado
Published: October 2024

The increase in sedentary lifestyles and unhealthy habits in Brazil is a growing concern, reflected in high rates of obesity and chronic diseases. In this context, sports facilities stand out as essential tools for promoting health and social integration. Sports, in addition to contributing to physical well-being, serve as a means of social inclusion and community strengthening, playing a vital role in fostering a more united and engaged community. Among the sports facilities in the city of Vitória da Conquista, the Raul Ferraz Sports Gymnasium stands out as an important example of sports infrastructure; however, it is currently in a state of disrepair and has been closed, highlighting the need for revitalization. This research aims to assess the current architectural conditions of the gymnasium and propose guidelines for its revitalization, with the goal of restoring its functionality. To achieve this, a literature review was conducted to understand the relevant concepts, followed by an exploratory and descriptive analysis to identify the specific characteristics of the site. The results revealed that the gymnasium has significant infrastructure problems that compromise its use and safety, underscoring the need for renovations to restore its regular activities and enhance the social impact it can provide.
A INSTABILIDADE POSTURAL NO ENVELHECIMENTO COMO FATOR DE RISCO DE QUEDA EM IDOSOS
Authors: Fernandes Isabella Bacelar Pinto , Oliveira Gildene Gomes De
Published: October 2024

Aging is defined as a natural, progressive and irreversible development, something common to all human beings and which can bear the influence of social, economic, psychological and political factors. Postural instability is reported worldwide as a geriatric syndrome but it is also defined as the individual's inability to adjust to an upright posture to preserve and maintain balance, thus the body's sensory information is not understood. Aging causes physical changes and impairs balance control due to motor and sensory deficits. The objective of this work is to point out postural instability in aging as a risk factor for falls in the elderly. The present study is an integrative review of the literature, with data collected from the following databases: U.S. National Library of Medicine (PUBMED) and Scientific Electronic Library Online (SCIELO). The inclusion criteria were: Studies published from 2018 to 2023 in Portuguese and English, randomized clinical trials, meta-analysis and compatible themes. In the search, 23,781 studies were identified. Of these, after initial exclusion by titles and abstracts, a total of 26 articles were selected according to the eligibility criteria for full reading, and 10 articles were finally included. Considering the results of the analysis of this integrative review, it can be concluded that postural instability is considered a risk factor for falls in elderly people.
A ATUAÇÃO DO FARMACÊUTICO NO GERENCIAMENTO DE RESÍDUOS SÓLIDOS EM LABORATÓRIO DE ANÁLISES CLÍNICAS
Authors: Silva Michel Santos da , Andrade Leonardo Guimarães de , Costa Ariane Masiero da
Published: October 2024

Abstract: The management of solid waste in clinical laboratories is essential to ensure the safety of workers, public health, and environmental preservation. Pharmacists play a key role in this process, being responsible for overseeing the segregation, storage, and proper disposal of biological, chemical, and sharps waste. In addition, they must implement biosafety protocols, train the team, and monitor performance indicators related to waste management. Among the main challenges faced are the lack of infrastructure for hazardous waste disposal and the need for greater awareness among professionals. The pharmacist’s role in waste management contributes to compliance with current regulations and the sustainability of healthcare services.
“EPIDERMÓLISE BOLHOSA DISTRÓFICA RECESSIVA.”
Authors:   Renata Camacho Miziara, Marques Ana Paula Silva , Casemiro Isadora Troques
Published: October 2024

This study addresses Recessive Dystrophic Epidermolysis Bullosa (RDEB), a rare genetic disorder characterized by extreme fragility of the skin and mucous membranes. The objective is to explore the clinical, genetic, and psychosocial implications for patients with RDEB, with an emphasis on emerging therapies such as gene and biotechnological interventions. Using a qualitative methodology and a literature review from reputable scientific databases, the study will analyze the effectiveness of these new therapies and their impact on patients’ quality of life. The main expected outcomes include validating the new therapies and formulating guidelines to improve the management of RDEB. It is concluded that emerging therapeutic approaches have the potential to transform the prognosis of RDEB, although further studies are necessary to consolidate these strategies.
AQUISIÇÃO E DESENVOLVIMENTO DAS COMPETÊNCIAS DE LEITURA E ESCRITA
Authors: Sales Nathália Gonçalves
Published: October 2024

The process of acquiring and developing reading and writing skills constitutes a fundamental and extremely relevant stage for the student’s social insertion and academic success, especially in societies that value written language. This study aims to contribute to deepening knowledge about the methods of acquiring and developing reading and writing in children during the literacy process. The importance of this knowledge in the training of new educators is emphasized, as well as the challenges associated with the educational process. The purpose of this article is to understand the process of acquiring and developing reading and writing skills. To this end, a qualitative methodological approach was adopted, which included an exploratory and careful review of the literature, selecting relevant works that allowed the organization and synthesis of ideas according to their importance, aiming to establish the central ideas for solving the research problem. In this context, the discussion is not limited to choosing between literacy or literacy, but rather the harmonization of these two processes, guaranteeing students the appropriation of the alphabetic-spelling system and the ability to use the language in social practices of reading and writing. It is observed, therefore, that the most effective and productive pedagogical action is the one that integrates, in a simultaneous and articulated way and literacy.
ALFABETIZAÇÃO E LETRAMENTO: ASPECTOS DA PRÁTICA DOCENTE NAS SÉRIES INICIAIS
Authors: Sales Nathália Gonçalves
Published: October 2024

The literacy process is an extremely important and fundamental stage for the student’s social and educational integration, especially in contexts where written language is widely valued. This study aims to contribute to the understanding of literacy methods for children in the initial grades of elementary school. The central objective is to analyze the literacy process from the perspective of pedagogical practices, seeking to understand the factors that lead to school failure. To achieve this objective, we used a theoretical foundation based on authors such as Silva e Silva (2018), Santi (2014), Barbosa (2013), Demo (2007), Kleiman (2007), Arelaro (2015), Rego ( 2016), Oliveira (2012), Mello (2015), Mortatti (2016), among others. The methodology adopted was qualitative, involving exploratory reading and selection of relevant materials, with the aim of organizing and synthesizing ideas in order of relevance, facilitating the identification of the essential elements for solving the research problem. Literacy and literacy are complementary processes, and it is essential that innovative pedagogical practices emerge that promote the continuous qualification of literacy teachers. This, in turn, must be in constant development, aware of its responsibility in forming critical citizens committed to society. The study considers that literacy and literacy are distinct, but integrated and interdependent methods, both fundamental for the acquisition of reading and writing by students.
ANÁLISE DE PERFIS LATENTES EM PESSOAS COM HIPERTENSÃO E/OU DIABETES QUANTO À QUALIDADE FÍSICO-MOTORA
Authors: Marinho Eldys Myler Santos , Lopes Johnnatas Mikael
Published: October 2024

Introdução: A hipertensão e diabetes são altamente prevalentes em todo planeta contribuindo para a depreciação da saúde humana de maneira relevante em diversos aspectos. Assim, o emprego de estratégias para compreender a condição físico-motora mostra-se interessante para proporcionar melhor qualidade de vida desse público. Objetivo: Identificar perfis latentes em pessoas com hipertensão e/ou diabetes através de aspectos físico-motores e medir a associação dos agrupamentos com fatores biopsicossociais. Métodos: Estudo observacional de desenho transversal com casos individuais. Resultados: Participaram do estudo 140 pessoas, dos quais 64,3% (90) foram mulheres com média de idade geral de 66,55 (DP=8,9). Dois perfis latentes apresentaram melhor ajustamento para variáveis físico-motoras (AIC=2052; BIC=2078; Entropy=0,893). Perfil 1 (Baixa agilidade, menor flexibilidade e força; Perfil 2 (Alta agilidade, maior flexibilidade e força). Através do teste qui-quadrado os agrupamentos revelaram associação com o sexo (p= 0,027), no qual o perfil latente 1 apresentou forte composição interna de mulheres (85%; p= 0,027), enquanto o perfil latente 2 revelou ter 41,5% de homens e 58,5% de mulheres. Ademais, ambos os perfis latentes 1 e 2 demonstraram fortemente a falta de exercícios físicos prescritos por Profissional de Educação Física (100%; 68,3%; p= 0,004), respectivamente. Conclusão: A interação de valências físicas segmenta pessoas com hipertensão e/ou diabetes, através de algoritmos de classificação constituindo-se como grupos heterogêneos internos, sugerindo relação do sexo e acompanhamento profissional com a qualidade físico-motora.
The Analysis Study of Management, Diagnosis and Surgical Management of De Quervain Tenosynovitis : An Orthopaedic and Traumatology Systematic Review
Authors: Supriyadi Agung , Andimapali Zulfikar , Fitria Adina
Published: October 2024

Background: This systematic review aims to critically evaluate current surgical practices for managing De Quervain's disease and to identify the most effective treatment methods. Methods: This systematic review focused exclusively on full-text articles published in English between 2014 and 2024, following the PRISMA 2020 guidelines to ensure methodological rigor and transparency. Result: The literature search yielded nearly 100 publications from the selected databases. After an initial screening, eight publications were deemed worthy of a more in-depth review. These studies underwent a thorough examination to ensure a comprehensive and rigorous assessment of their findings and methodologies. Conclusion: The review focused on comparing three surgical interventions for De Quervain's disease: longitudinal skin incision, transverse skin incision, and endoscopic release. The results indicated that the longitudinal skin incision may lead to fewer complications, such as nerve injuries, and is associated with improved functional outcomes compared to the other techniques. This suggests that the longitudinal approach could be a preferable option for surgical management of De Quervain's disease.
Talking to Employees About Performance Issues: A Collaborative Approach
Authors: Westover Jonathan
Published: October 2024

This article provides guidelines for managers on conducting effective performance discussions with employees who are failing to meet expectations. Drawing on an extensive body of academic research, it outlines best practices for planning, framing, and conducting performance conversations in a collaborative manner focused on employee development rather than punishment. The article explains how taking a coaching approach, focusing on objective performance data, understanding multiple perspectives, and jointly creating solutions leads to more constructive dialogues and sustainable performance improvement. Specific recommendations are offered around preparation, framing discussions factually yet supportively, and follow-up. An example scenario brings these strategies to life. The article argues that performance management handles as caring, collaborative processes create the conditions for open communication and real, lasting change.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA DISDUKCAPIL KOTA SURAKARTA
Authors: Devi Yuliyanti  , Desy Nur Pratiwi  , Sri Laksmi Perdanawati
Published: October 2024

Tujuan penelitian ini untuk mengetahui apa saja yang mempengaruhi kepatuhan wajib pajak orang pribadi pada Dinas Kependudukan dan Pencatatan Sipil Kota Surakarta. Data primer digunakan dalam metodologi kuantitatif pada penelitian ini. Pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan merupakan faktor independen dalam penelitian ini. Sedangkan kepatuhan wajib pajak orang pribadi pada DISDUKCAPIL Kota Surakarta menjadi variabel dependen. Strategi pemilihan penelitian ini, yaitu memilih partisipan berdasarkan kriteria, dikenal dengan istilah purposive sampling. Penelitian ini menggunakan sampel 59 pegawai DISDUKCAPIL Kota Surakarta yang memiliki NPWP dan penghasilan bulanan minimal 4,5 juta. Kuesioner diberikan kepada responden untuk mengumpulkan data. Analisis regresi linier berganda menggunakan SPSS versi 23 adalah metode yang digunakan dalam temuan penelitian ini. Hasil temuan ini adalah bahwa pengetahuan perpajakan dan sanksi pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak sedangkan kesadaran pajak mempunyai pengaruh terhadap kepatuhan wajib pajak.
Kata Kunci: Pengetahuan Perpajakan, Kesadaran Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak.
ANALISIS PENGARUH PAJAK KENDARAAN BERMOTOR, BEA BALIK NAMA KENDARAAN BERMOTOR, DAN PAJAK AIR PERMUKAAN TERHADAP PENDAPATAN DAERAH DI UPPD KABUPATEN KARANGANYAR
Authors: Annisa Agustiningsih  , Rukmini  , Perdanawati Sri Laksmi
Published: October 2024

Riset ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, serta Pajak Air Permukaan terhadap pendapatan daerah di UPPD Kabupaten Karanganyar. Riset ini menggunakan metode kuantitatif yeitu dengan menuangkan data menjadi bentuk angka. Adapun dalam mendukung  proses pengumpulan data, informasi dikumpulkan dengan mengacu pada data berwujud serta melakukan pengamatan terhadap penelitian yang telah dilakukan pada masa lampau. Adapun hasil analisis dalam riset ini ialah Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor menunjukkan adanya pengaruh terhadap pendapatan daerah, sedangkan Pajak Air Permukaan tidak menunjukkan adanya  pengaruh terhadap pendapatan Daerah.
STRATEGY TO INCREASE THE TAX RATIO THROUGH DIGITAL ECONOMY TAXATION: REVIEW OF LESSONS FROM ASEAN COUNTRIES
Authors: Judijanto Loso
Published: October 2024

This study aims to investigate the effect of tax increase strategies on the Tax Revenue Ratio, moderated by the Digital Economy in Indonesia. The data used is panel data consisting of 60 observations over a specific period. The analysis was conducted using multiple linear regression methods and other statistical tests to examine the research hypotheses. The analysis results indicate that, although there are initially intriguing indications, there is insufficient statistical evidence to support a significant effect of the tax increase strategy on the Tax Revenue Ratio within the context of the sample studied. Similarly, the Digital Economy does not appear to have a significant influence on the Tax Revenue Ratio. Additionally, there is no significant moderating effect of the Digital Economy on the relationship between the tax increase strategy and the Tax Revenue Ratio. Nonetheless, this study's findings provide valuable insights for further understanding the dynamics between tax strategies, the digital economy, and the Tax Revenue Ratio. The policy implications of these findings underscore the need for further research and a deeper understanding of the factors influencing the Tax Revenue Ratio in Indonesia, particularly in facing the challenges and opportunities of the continuously evolving digital economy.
Keywords: Tax Increase Strategy, Digital Economy, State Tax Revenue, Tax Policy, Digital Economy Dynamics
PENGARUH DIGITAL BANKING, FINTECH PAYMENT, DAN FINTECH LENDING TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL TAHUN 2018-2022 (Studi Pada Otoritas Jasa Keuangan)
Authors: Elsa Dwi Pratiwi
Published: October 2024

Penelitian ini bertujuan untuk mengetahui pengaruh digital banking, fintech payment, dan fintech lending terhadap kinerja keuangan perbankan konvensional yang diukur menggunakan rasio profitabilitas dan rasio solvabilitas. Penelitian bersifat deskriptif menggunakanpendekatan kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling, diperoleh 34 sampel perusahaan perbankan konvensional. Teknik pengambilan sampel menggunakan purposive sampling dimana diperoleh 34 sampel perusahaan perbankan konvensional. Analisis data dilakukan dengan menggunakan teknik analisis deskriptif, uji asumsi klasik, regresi linear berganda, uji hipotesis, dan uji koefisien determinasi . Temuan dari penelitian ini menunjukkan bahwa digital banking berpengaruh signifikan sebesar 0,000 terhadap kinerja keuangan perbankan konvensional, sedangkan fintech payment berpengaruh signifikan sebesar 0,000, dan fintech lending berpengaruh signifikan sebesar 0,020. Dengan adanya penelitian ini penulis menyarankan kepada perusahaan Perbankan Konvensional untuk terus meningkatkan inovasi dan menjalin kemitraan dengan perusahaan financial technology.
PENGARUH PENGETAHUAN, KESADARAN & SANKSI PAJAK TERHADAP KETEPATAN PEMBAYARAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PPH 21 DI KPP PRATAMA PARE
Authors: Shalzadilla Nova Cahyaningwandini
Published: October 2024

Penelitian ini bertujuan untuk menilai pentingnya laporan keuangan dalam mengevaluasi kinerja perusahaan. Fokus utama penelitian adalah untuk memberikan wawasan tentang bagaimana laporan keuangan dapat digunakan untuk menilai dan meningkatkan kinerja perusahaan serta sebagai dasar pengambilan keputusan di masa depan. Penelitian ini menggunakan metode kualitatif dengan pendekatan naturalistik, dimana data yang dianalisis berasal dari studi kepustakaan. Data sekunder dikumpulkan dari berbagai sumber seperti jurnal, buku, dan literatur terkait, yang disajikan dalam bentuk kata-kata, kalimat, skema, dan gambar. Analisis data dilakukan melalui tiga tahap: reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa laporan keuangan adalah alat vital untuk menilai kinerja keuangan perusahaan, yang mencakup aspek-aspek seperti kecukupan modal, likuiditas, dan profitabilitas. Penilaian kinerja ini penting bagi manajemen untuk mengelola operasional organisasi, mendukung pengambilan keputusan strategis, dan memberikan umpan balik yang berguna untuk pengembangan karyawan serta perencanaan penghargaan. Penelitian ini menekankan bahwa laporan keuangan yang tepat dan akurat merupakan fondasi untuk evaluasi kinerja yang efektif dan perencanaan masa depan perusahaan.
Kata Kunci: Laporan Keuangan, Rasio Keuangan, Kinerja Keuangan
SINGE IDENTITY NUMBER, PENERAPAN SISTEM E-FILLING , DAN TINGKAT EDUKASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SUATU PERSEPSI DI KPP BEKASI UTARA)
Authors: Putri Maharani Aprilia , Marundha Amor , Pramukty Rachmat , Mulyadi Mulyadi , Panata Bangar Hasioan Sianipar
Published: October 2024

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Single Identity Number (SIN), sistem e-Filing, dan tingkat edukasi wajib pajak terhadap kepatuhan wajib pajak di Kantor Pelayanan e-Filing meningkatkan kepatuhan dalam penyampaian Surat Pemberitahuan Tahunan (SPT). Penelitian ini memberikan kontribusi penting dalam memahami Pajak (KPP) Bekasi Utara. Indonesia telah mengimplementasikan SIN dengan menggunakan Nomor Induk Kependudukan (NIK) sebagai Nomor Pokok Wajib Pajak (NPWP), yang diharapkan memudahkan wajib pajak dalam mengingat dan menggunakan NPWP mereka. Penelitian ini menggunakan desain kuantitatif, yang bertujuan untuk mendeskripsikan, menjelaskan, dan merangkum berbagai kondisi dan fenomena terkait variabel penelitian melalui pengumpulan data yang dilakukan dengan kuesioner. Objek penelitian ini adalah 105 wajib pajak yang terdaftar di KPP Bekasi Utara. Data dikumpulkan melalui kuesioner yang disebarkan secara daring menggunakan Google Form kepada wajib pajak yang hadir di KPP Bekasi Utara serta melalui media sosial. Seluruh kuesioner yang disebarkan berhasil diolah dan dianalisis untuk mendapatkan hasil penelitian. Hasil analisis menunjukkan bahwa variabel SIN berpengaruh signifikan terhadap kepatuhan wajib pajak. Selain itu, penerapan sistem e-Filing juga berpengaruh positif terhadap kepatuhan wajib pajak, di mana persepsi kemudahan dalam penggunaan faktor-faktor yang mempengaruhi kepatuhan wajib pajak dan dapat menjadi acuan dalam perbaikan kebijakan perpajakan di masa mendatang.
Kata Kunci : Single Identity Number (SIN),  e-Filing, Edukasi Wajib Pajak,  Kepatuhan Wajib Pajak
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PAERUSAHAAN TRANSPORTATION & LOGISTICS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023
Authors: Naveli Navia , Sumarno M Sumarno M , Rossa Elia
Published: October 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh good corporate governance dan kinerja keuangan terhadap nilai perusahaan pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif. Variabel yang digunakan pada penelitian ini meliputi kepemilikan manajerial, komite audit, dewan komisaris, kinerja keuangan (EVA) dan Nilai Perusahaan. Populasi dalam penelitian ini adalah perusahaan transportation & logistics yang terdaftar pada Bursa Efek Indonesia tahun 2020-2023. Sampel yang digunakan sebanyak 24 yang diperoleh dari perhitungan menggunakan purposive sampling. Data yang diperoleh berasal dari data tidak langsung dari website resmi Bursa Efek Indonesia. Metode analisis pada penelitian ini menggunakan analisis deskriptif dan analisis linear berganda menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa: Kepemilikan Manajerial tidak berpengaruh tidak signifikan terhadap Nilai Perusahaan, Komite Audit tidak berpengaruh tidak signifikan terhadap Nilai Perusahaan, Dewan Komisaris tidak berpengaruh tidak signifikan terhadap Nilai Perusahaan, dan Kinerja Keuangan (EVA) berpengaruh positif signifikan terhadap Nilai Perusahaan.
Kata Kunci: Kepemilikan Manajerial, Komite Audit, Dewan Komisaris, EVA
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI PERIODE 2021-2023)
Authors: Muflihah Wiwit , Pamungkas Leo Dadyo
Published: October 2024

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia (BEI) periode  tahun 2021-2023.  Jenis penelitian ini adalah kuantitatif. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda dengan alat uji SPSS 25. Populasi dalam penelitian ini berjumlah 103 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dengan jumlah sampel berdasarkan kriteria yang ditentukan sebanyak 93 data yang terdiri dari 31 perusahaan. Penelitian ini menggunakan metode studi kepustakaan dengan data sekunder. Data dianalisis menggunakan berbagai teknik, seperti analisis statistik deskriptif uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh secara signifikan terhadap Nilai Perusahaan. Sedangkan Profitabilitas tidak berpengaruh terhadap Nilai Perusahaan.
Kata Kunci: Green Accounting, Profitabilitas, Nilai Perusahaan
KEPATUHAN WAJIB PAJAK UMKM LUBUK BASUNG MELALUI KONDISI KEUANGAN SEBAGAI VARIABEL MODERASI : MODERNISASI SISTEM PERPAJAKAN, PEMAHAMAN PAJAK DAN PEMANFAATAN INSENTIF PAJAK
Authors: Jundari Istiqomah , Bayu Putra Ramdani , Agus Petra Berta , Fitri Hasmaynelis
Published: October 2024

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM). Fokus utama penelitian ini adalah pada kondisi keuangan UMKM, modernisasi sistem perpajakan, pemahaman pajak oleh wajib pajak, dan pemanfaatan insentif pajak. Metode pengumpulan data pada penelitian ini adalah dengan menggunakan kuesioner yang diisi oleh responden yaitu UMKM Lubuk Basung. Penelitian ini menggunakan alat analisis Stuctural Equation Modeling (SEM) dengan menggunakan program partial least square (PLS). PLS merupakan pendekatan berbasis komponen untuk pengujian model persamaan structural atau bisa disebut SEM Hasil penelitian menunjukkan bahwa kondisi keuangan yang stabil berperan signifikan dalam meningkatkan kepatuhan wajib pajak UMKM. Selain itu, modernisasi sistem perpajakan yang dilakukan oleh pemerintah turut berkontribusi positif terhadap kemudahan dan kejelasan dalam pelaporan pajak. Pemahaman yang baik mengenai perpajakan dan adanya insentif pajak yang tepat guna juga terbukti mendorong kepatuhan pajak di kalangan pelaku UMKM. Dengan demikian, diperlukan upaya berkelanjutan dari pihak pemerintah dan pelaku UMKM untuk meningkatkan pemahaman serta optimalisasi pemanfaatan insentif pajak dalam rangka mendukung kepatuhan pajak yang lebih baik.
Kata Kunci: Wajib Pajak UMKM, Modernisasi Perpajakan, Pemahaman Pajak, Pemanfaatan Pajak, Kondisi Keuangan
PENGARUH PERPUTARAN MODAL KERJA DAN PENGENDALIAN BIAYA TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Wianda Zulva okta , Putra Ramdani bayu , Petra Berta agus , Fitri Hasmaynelis
Published: October 2024

Penelitian ini bertujuan untuk menguji pengaruh perputaran modal kerja dan pengendalian biaya terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Perputaran modal kerja dan pengendalian biaya digunakan sebagai variabel independen, nilai perusahaan sebagai variabel dependen, dan profitabilitas sebagai variabel moderasi. Penelitian dilakukan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Pengambilan sampel menggunakan metode purposive sampling, menghasilkan 25 perusahaan dari total 95 populasi. Data dianalisis menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi data panel, dan uji hipotesis. Hasil penelitian menunjukkan bahwa perputaran modal kerja secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan pengendalian biaya secara parsial berpengaruh signifikan terhadap nilai perusahaan. Selain itu, perputaran modal kerja yang dimoderasi oleh profitabilitas berpengaruh signifikan terhadap nilai perusahaan, sementara pengendalian biaya yang dimoderasi oleh profitabilitas tidak menunjukkan pengaruh signifikan.
Kata Kunci :  WCT, Pengendalian Biaya, PBV, Profitabilitas
PENGARUH AKAD KHIYAR AIB TERHADAP MINAT KONSUMEN DALAM TRANSAKSI SYARIAH
Authors: Iklimah Iklimah , Wasilah Wasilah , Moh Kholil Baitaputra
Published: October 2024

Penelitian ini bertujuan untuk menganalisis pengaruh Akad Khiyar Aib terhadap minat konsumen dalam transaksi online, khususnya di Toko Diana Olshop Klampis Bangkalan. Metode penelitian yang digunakan adalah analisis regresi sederhana dengan bantuan SPSS 16.0. Data dikumpulkan melalui kuesioner dengan populasi 250 konsumen dan sampel 23 konsumen yang diambil menggunakan rumus Slovin dan teknik accidental sampling. Hasil penelitian menunjukkan bahwa nilai T hitung sebesar 3.670 dengan taraf signifikansi 0,05, sehingga Ho ditolak dan Ha diterima. Ini berarti variabel Akad Khiyar Aib berpengaruh signifikan terhadap minat konsumen, dengan kontribusi sebesar 18%, sementara 82% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini. Kesimpulannya, praktik khiyar di Toko Diana Olshop Klampis sesuai dengan prinsip transaksi syariah.
Kata Kunci: Khiyar, Minat, Konsumen, Toko
ANALISIS PENGAKUAN PENDAPATAN PADA PT.PLN (PERSERO) UP3 PASURUAN
Authors: Masruroh Auliyatul , Tita Nawangsari Ajeng
Published: October 2024

Penelitian ini bertujuan untuk menganalisis pengakuan dan pengukuran pendapatan pada PT. PLN (Persero) UP3 Pasuruan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan data primer yang diperoleh melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa sumber pendapatan perusahaan terdiri dari pendapatan operasional dan non-operasional. Konsep pengakuan dan pengukuran pendapatan telah diterapkan sesuai dengan PSAK No. 23, menggunakan metode akrual. Pencatatan laba perusahaan dilakukan berdasarkan basis akrual, sementara pencatatan bermasalah menggunakan basis kas, dengan laba diukur sebesar nilai wajar. Simpulan bahwa PT. PLN (Persero) UP3 Pasuruan telah menerapkan prinsip-prinsip akuntansi yang sesuai dalam pengakuan dan pengukuran pendapatan.
Kata Kunci: Akrual basis; Pendapatan; PSAK No. 23
PENGARUH INTERNET BANKING, MOBILE BANKING DAN BOPO TERHADAP KINERJA BANK UMUM BANK KONVENSIONAL (STUDI PADA BANK UMUM KONVENSIONAL PERIODE 2019-2023)
Authors: Malik Sakiran , Rusmianto Rusmianto , Ridwansyah Eksa
Published: October 2024

Penelitian ini bertujuan untuk melihat pengaruh Internet Banking, mobile banking dan beban operasi pendapatan operasi terhadap kinerja keuangan bank umum konvensional yang terdaftar di Otoritas Jasa Keuangan periode 2019-2023. Metode penelitian yang digunakan adalah analisis regresi linear berganda dan analisis jalur, dengan populasi sebanyak 62 bank umum konvensional dan sampel yang diperoleh melalui purposive sampling sebanyak 7 bank syariah, dengan total data sebanyak 35. Analisis data dilakukan menggunakan SPSS versi 26, setelah pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa Internet Banking dan Mobile Banking tidak berpengaruh signifikan terhadap kinerja keuangan bank umum konvensional pada periode 2019-2023. Sebaliknya, rasio BOPO memiliki pengaruh negatif terhadap kinerja keuangan bank umum konvensional selama periode yang sama. Kesimpulannya, meskipun teknologi perbankan digital semakin berkembang, pengaruhnya terhadap kinerja keuangan bank konvensional masih terbatas, dengan efisiensi operasional yang diukur melalui BOPO memberikan dampak yang lebih signifikan.
Kata Kunci: Bank Umum Konvensional, Internet Banking, Mobile Banking, BOPO, ROA