bluuebunny/crossref_metadata_2025 huggingface dataset:
VALUE ENGINEERING FLY ASH OPTIMU ANALYSIS VALUE ENGINEERING FLY ASH OPTIMUM FOR MASS CONCRETE
Authors: Komarudin Agus , Darjanto Helmy , Santosa Rooslan Edy
Published: May 2023

Big budget for mass concrete raft foundation volume 24,603 m3, fc35 MPa, wctitious ratio 0,4, fly ash 15%, fresh concrete 320C, concrete using ice water. The purpose of this study, to find alternative concrete, by analyzing the Value Engineering analysis of the optimum fly ash, it is expected that the cost of concrete is more economical, with quality still achieved. The research was carried out with the research concept of comparing the above concrete with an alternative concrete optimum fly ash, with stage on stages of information, stages of functional analysis, stages of creative, evaluation stage, recommendation stage, implementation stage, the research alternative began on concrete designs, conducting experiments, analyzing fresh concrete, analyzing peak temperatures, analyzing strength and analyzing costs.The results of fly ash concrete 35%, compressive strength achieved fc 35 MPa, the cost was more efficient 12.69% than the initial cost of Rp. 24,233,955,000.00 Concrete fly ash 35% could be used as alternative. Regarding the application of value engineering, it is influenced by knowledge of value engineering and practices of it from decision holders and the absence of conflicts, of interest, of certain parties in the Indonesian construction industry.
Attributes Of Sorghum Products: "Nasi Bakar and Nasi Bento" Which Affect Consumers among High School
Authors: Noerhartati Endang , Puspitasari Diana , Wedowati Endang Retno
Published: May 2023

Understanding consumer product attributes can provide a competitive assessment, exceptionally high school students as young consumers. This study uses a descriptive qualitative approach to obtain broad and in-depth information related to the research objectives. Collecting data using observation, interview, and documentation techniques. Sources of data in this study were 105 high school students on sorghum products: "Nasi Bakar and Nasi Bento" The results showed that 1) the parameters of taste, color, appearance, packaging, and nutritional content were important attributes; 2) consumers value the hierarchical importance of various food attributes; 3) attributes of sorghum products: "Nasi Bakar and Nasi Bento" that affect high school students as young consumers; 4) attributes of a product play an important role as a medium to convey product value to consumers.
The Effect of Occupational Safety and Health (K3) Policy on Employee Performance
Authors: Sugiyanto Sugiyanto
Published: May 2023

Occupational safety and health policies differ from one company to another, depending on the level of concern of top management with protecting workers from hazards in the workplace. The purpose of this study was to determine the effect of occupational safety and health policies on employee performance in the company under study. Measurement of variables using a Likert scale with a scale of 1 to 5, to measure the attitudes, opinions and perceptions of workers about the implementation of the K3 program in their place of work. The technique of collecting data using a questionnaire method contains a number of questions distributed to workers (respondents). The results of the respondent's assessment were processed using the partial least square method. Based on the evaluation of the outer model, it shows that the indicators used to measure the latent variables (independent variables and dependent variables) have met the validity and reliability tests. Based on the inner model evaluation, it can be proven that there is a real correlation to employee performance, namely work environment 55%, employee competence 52%, top management commitment 47% and worker communication 39%. As for the K3 regulations and procedures as well as the involvement of workers, it was found quite small, respectively, 10% and 9% of the effect on employee performance and the magnitude of this influence was not significant.
From Sukabumi to Amsterdam 1883: Sundanese Society through Parakansalak Tea Plantation Exposition
Authors: Nugraha Asep
Published: May 2023

In 1883 the tea plantation in the Parakansalak Sukabumi region brought workers from the local plantation community to Amsterdam, to participate in De Internationale Koloniale en Uitvoerhandel Tentoonstelling. The planter, Mr. Holle, promoted the commodity of tea by including the original culture of the colony's land, precisely the Sundanese ethnicity. Sundanese cultural presentations include gamelan and dance performances and cultural tours of Sundanese society. Europeans directly witnessed people from the colonies playing music and dancing and carrying out daily life activities through village society. This paper describes the existence of the Sundanese society through the Parakansalak plantation group in Amsterdam in 1883, uses a qualitative approach with literature studies, and focuses on situational analysis that examines the activities of the Sundanese people through the Parakansalak tea plantation group at the Exposition Activity in 1883. The purpose of this study was to determine the impact of the existence of the Sundanese people in a new place - in Amsterdam - Europe by introducing Sundanese culture during the Exposition activity. The results obtained were the astonishment of the European community who saw the culture of the colonized nation. The first impression, Europeans see a group of Sundanese people who practice low and primitive culture. Still, it united people of different religions, ethnicities, and skins to fundraising for the Mount Krakatoa disaster in the Dutch East Indies.
Characteristics Analysis of Modification Asbuton Granular B 50/30 With Asphalt Pen 60/70
Authors: Sujiartono Ari , Mudjanarko Sri Wiwoho
Published: May 2023

In the framework of handling the bending pavement road, natural materials in the form of asphalt as a binding material in a hot paved blend are needed. One of the abundant natural asphaltic that has not been used to its fullest is Asbuton. The government through the Ministry of Public Works which is currently transformed into the Ministry of Public Works and Public Housing has issued Public Works Regulation No. 35 of 2006 on Increasing the Utilization of Buton Asphalt for Road Maintenance and Development. Because various things that cause permission to use 100% Asbuton in hot paved blends can not be issued, the use of Asbuton is still limited to improving the quality of asphalt Pen 60/70. This research aims to obtain an optimal composition in the use of Asbuton using the type of Asbuton Grain B 50/30. It is hoped that the results of the research can be an additional reference for Asbuton producers as well as a new insight for civil engineering students who explore the path of bending pavement. The results showed that Asbuton Granular B 50/30 can be used in improving the quality of Asphalt Pen 60/70 with an optimal composition of 25% Asbuton Granular B 50/30 and 75% Asphalt Pen 60/70.
Mendeley Management Reference Application and Scientific Writing Strategy
Authors: Isradi Muhammad , Sari Yusra Aulia , Rifai Andri Irfan , Rosyid Amrun , Hamid Abdul , Prasetijo Joewono
Published: May 2023

The main obstacle in making a scientific paper is due to lack of experience in writing and weak knowledge of strategies in technical writing. This workshop aims to provide insight into writing strategies, train using the Mendeley application reference tool, and write citations in journals or scientific papers. This activity was carried out through the Zoom Meeting application by presenting competent resource persons and divided into several stages, starting from participant registration, education stages and direct practice of using applications on Microsoft Office Word. From the training results, ten universities with 150 participants participated, of which 52% of participants were unfamiliar with the Mendeley application. With the evaluation results, 70.47% of participants were able to operate this application. Participants stated that they were very interested in using the simple regression results, the R2 value = 0.9691, and the ease of use of the application obtained an R2 value of 0.9702.
Comparative study of consumer satisfaction offline shopping and online using e-commerce Tokopedia to loyalty during the Covid-19 pandemic
Authors: Astuty R Irene Vikining , Baroroh Kiromim
Published: May 2023

This study aims to determine the comparison of consumer satisfaction shopping offline and online using e-commerce. Tokopedia towards covid-19 pandemic. The method used in this research is comparative descriptive using a quantitative and survey approach. The total population in this study was 280 people with a total sample of 165 respondents. The technique used was probability sampling with purposive sampling. This data collection uses observation and questionnaires. The data collected through a questionnaire was then processed using the SPSS 15.0 program. The results obtained show that the variable of consumer satisfaction when shopping online and offline has a significant difference so that it has an impact on consumer loyalty online and offline. The loyalty experienced by consumers shopping online tends to be less than the loyalty to shop directly. Where when consumers make transactions directly, consumers tend to be more daring in making decisions in shopping because consumers are able to choose, see and touch directly the goods or products to be purchased so that they will make their own commitment to the product, brand and store.
Analysis Of The Effect Of International Trade Openness On Inequality Between Districts/Cities In Indonesia's Provinces
Authors: Fadhillah Rahmi , Zamroni Zamroni
Published: May 2023

This study aims to determine the impact of international trade openness on regional inequality in Indonesia's provinces by using the concept of economic geography. Other factors such as geographic accessibility, labor share in the manufacturing sector, population, and government expenditure are also estimated. This study uses panel econometric analysis. The data used from 33 provinces in Indonesia from 2003-to 2018 was obtained from Statistic Indonesia (BPS). The result shows that international trade openness has a positive effect on increasing inequality between regions. However, openness to international trade hurts increasing inequality between regions if it is supported by geographic accessibility. The economic dispersion causes this due to cost efficiency and competitive forces. In addition, the share of labor in the manufacturing sector has no effect. However, the population and the government expenditure have a positive and significant effect on regional inequality.
Jaringan pemilih Emil Dardak pada Pilkada Trenggalek tahun 2015
Authors: Susianah Susianah , Romli Lili , Rochadi Sigit
Published: May 2023

Jaringan sosial merupakan salah satu dari tiga unsur modal sosial selain nilai dan kepercayaan (trust). Sebagaimana modal ekonomi, jaringan sosial sebagai bagian dari unsur modal sosial dapat dipertukarkan menjadi dukungan politik sebagaimana jaringan sosial Emil Dardak pada Pilkada Trenggalek tahun 2015. Emil Dardak sebagai bagian dari generasi muda memiliki jaringan sosial yang luas sebagai hasil dari interaksi sosial di masyarakat. Jaringan sosial tersebut terbentuk karena terbangun kepercayaan masyarakat kepada Emil Dardak. Kepercayaan masyarakat sendiri terbentuk dari hasil interaksi Emil yang mampu menunjukkan diri sebagai generasi yang memiliki integritas, memegang teguh tatanan nilai sebagaimana nilai yang dianut masyarakat Trenggalek. Penelitian ini bertujuan untuk menganalisis faktor penting jaringan sosial dalam pemenangan Pilkada Trenggalek pada tahun 2015.
The effects of organizational commitment, organizational culture, and work discipline on the performance of state civil apparatuses
Authors: Tamrin Muhammad , Gunawan Hendra
Published: May 2023

Purpose This study was to analyze the effect of the independent variables, namely organizational commitment, organizational culture and work discipline and their implications on the performance of the state civil apparatus at the Public Works and Public Housing Service in Jeneponto Regency, South Sulawesi Province. The research method is descriptive quantitative usingpath analysiswith the instrument test used is validity test and reliability test. Data collection techniques used primary and secondary data with a Likert scale. The results show that ASN performance can be increased by organizational commitment through affective and normative commitment by increasing the sense of belonging and responsibility to the organization, while the other variable, namely organizational culture tends to affect the application of good rules and a conducive organizational climate, then the ASN performance variable it would be much better if the commitment to the organization in its implementation was carried out by complying with the discipline of time and discipline of responsibility in the organization.
Ekspropriasi multiple largeshareholders dan nilai perusahaan: pengujian mediasi kebijakan dividen
Authors: Atmadjaja Yovita Vivianty Indriadewi , Narsa I Made , Irwanto Andry
Published: May 2023

Peningkatan nilai perusahaan sebagai tujuan perusahaan merupakan gambaran dari peningkatan kesejahteraan untuk shareholders melalui dividen yang dibayarkan. Dalam proses pendelegasian wewenang ini, sering dijumpai beberapa persoalan yang berhubungan dengan konflik diantara pemegang saham dan para pelaksana. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ekspropriasi dan multiple large shareholders terhadap nilai perusahaan yang dimediasi kebijakan dividen. Jenis penelitian yang digunakan adalah kuantitatif eksplanatif dengan mengguanakan data sekunder yaitu annual report tahun 2015 sampai tahun 2020 yang diambil dari website resmi Bursa Efek Indonesia (BEI), Indonesian Capital Market Exchange (ICMD) dan website www.investing.com. Metode pengambilan sampel pada penelitian ini adalah purposive sampling sehingga didapatkansampel sebanyak 3.351 data amatan. Metode analisis data yang digunakan dalam penelitian ini menggunakan metode analisis jalur unbalanced data paneldengan program software Eviews. Hasil penelitian membuktikan bahwa ekspropriasi tidak berpengaruh terhadap nilai perusahaan. Hal ini berarti related party transactionssebagai proksi yang dipakai tidak bisa dijadikan patokan dalam menilai sebuah perusahaan.
Tinjauan terhadap pelaksanaan sanksi pidana adat bagi pelaku zina
Authors: S Zulkarnain
Published: May 2023

Hukum adat mencerminkan adat istiadat yang tumbuh dan berkembang di Indonesia, namun perkembangannya harus tetap dikoordinasikan dengan hukum nasional. Sekalipun hukum adat ini diperlukan tetapi dalam praktiknya jangan sampai bertentangan dengan asas-asas hukum yang berlaku, Hukum adat mencerminkan adat istiadat yang tumbuh dan berkembang di Indonesia, namun perkembangannya harus tetap dikoordinasikan dengan hukum nasional. hukum adat diperlukan untuk menjaga keseimbangan serta ketertiban sosial dalam suatu masyarakat. Di wilayah Kenegerian Lipatkain, Kecamatan Kampar Kiri, Kabupaten Kampar, disamping berlakunya hukum nasional yakni Kitab Undang-Undang Hukum Pidana  sebagai payung dari hukum pidana, maka diberlakukan juga pidana adat untuk mengatur  pergaulan hidup dimasyarakat. Salah satunya adalah pemberian sanksi pidana adat terhadap pelaku delik perzinaan
Implementasi Strategis Dan Kepemimpinan Dalam Meningkatkan Kinerja Perusahaan Di Perusahaan Daerah Jasa & Kepariwisataan
Authors: Edison Emron , Komariyah Imas
Published: May 2023

Penelitian dilakukan di Perusahan Daerah Jasa dan Kepariwisataan, salah satu BUMD milik Provinsi Jawa barat, tentang kajian implementasi strategi dan kepemimpinan. Metode penelitian yang digunakan adalah kualitatif dengan studi kasus tunggal (single case study). Pengumpulan data penelitian dilakukan dengan melakukan observasi, wawancara, dokumentasi data, interpretasi data, dan pembahasan. Dari hasil penelitian menunjukkan bahwa, perusahaan tidak memiliki sinergi antara perumusan strategi dengan implementasi strategi. Artinya perusahaan belum berbasis rencana strategis. Selain itu, terlihat bahwa kepemimpinan yang ada belum optimal, serta biaya operasioanal yang sangat tinggi. Kemudian pada saat kinerja perusahaan belum optimal, manajemen justru tidak fokus pada bisnis. Hasil temuan menunjukkan bahwa, masing-masing elemen (perumusan strategi, implementasi strategi dan kepemimpinan strategis) memiliki hubungan yang kuat di dalam membangun kinerja perusahaan.
Validitas dan reliabilitas instrumen penilaian berbasis android untuk menilai kemampuan siswa SMK dalam mendesain busana secara digital
Authors: Rohmah Fathia , Rusilowati Ani , Supriyadi Supriyadi , Widowati Trisnani
Published: May 2023

The aims of this research and development are (1) to develop an android-based assessment instrument to assess the ability to design clothes digitally, (2) to test the validity and reliability of the instruments developed, (3) to test the practicality of using android-based assessment instruments. The research model uses the Borg & Gall model which consists of ten development steps, namely: (1) research and data collection (2) planning, (3) product draft development, (4) field trials, (5) initial product improvement, ( 6) field trials, (7) improvement of the results of field tests, (8) field implementation tests, (9) improvement of the final product, and (10) dissemination and implementation. The data analysis technique uses the Aikens'V formula to test content validity, Cronbach's Alpha to analyze reliability, and percentages to test practicality. The results of the study (1) obtained an assessment instrument in the form of a Likert scale, 4 options, equipped with a rubric for assessing fashion design products digitally. The instrument is constructed on 4 dimensions/aspects of 15 indicators. (2) the assessment instrument developed is valid with a Vcount of 0.93 and reliable with a reliability coefficient of 0.91. (3) The use of instruments in the good category with an average score of 87.5%.
The role of sociology in leadership in the church
Authors: Tedjo Tony
Published: May 2023

The strong relationship between society and the Church is explained in sociology or sociological theory. We know that society is a group of individuals who give rise to social groups and institutions named the Church. So, we need to look at the bond between the community and the Church, in this case, the church leadership, which is very closely related to the processes and factors of social interaction. In this journal, it is hoped that a common thread can be found that the role of sociology is decisive in church practice in this context of Leadership in the Church.
Faktor-faktor yang mempengaruhi e-loyalty pelanggan pada e-commerce di Kota Padang Sumatera Barat
Authors: Kumbara Vicky Brama , Limakrisna Nandan , Yulasmi Yulasmi
Published: May 2023

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi e-loyalty pelanggan pada e-commerce di Kota Padang dengan menggunakan variable e-service quality, brand image, preferensi konsumen, e-trust konsumen, dan I konsumen. Populasi dalam penelitian ini adalah seluruh pengguna Tokopedia dan sampel yang digunakan adalah pengguna Tokopedia yang sudah berbelanja lebih dari satu kali dengan jumlah 224 responden. Data dikumpulkan melalui penyebaran kuesioner secara online dan pengolahan data dilakukan menggunakan software SmartPLS versi 3.2. Hasil pengujian dalam penelitian ini adalah e-service quality dan brand image berpengaruh signifikan terhadap preferensi konsumen dan e-trust. E-service quality dan preferensi konsumen berpengaruh signifikan terhadap e-loyalty. Sedangkan brand image dan e-trust tidak berpengaruh terhadap e-loyalty. Preferensi konsumen mampu memediasi e-service quality maupun brand image terhadap e-loyalty, sedangkan e-trust tidak mampu memediasi e-service quality dan brand image terhadap e-loyalty. o-hansi-font-family:Calibri; mso-ansi-language:EN-US;}div.WordSection1 {page:WordSection1;}
Evaluation of Merdeka Belajar program of the Kampus Merdeka
Authors: Nadeak Bernadetha
Published: May 2023

Merdeka Belajar Kampus Merdeka, hereinafter referred to as MBKM. Provide opportunities for students and lecturers to strengthen student-based learning programs. This program also supports students’ soft skills in their learning process, to improve graduates' competencies, both soft skills and hard skills, so that they are more prepared and relevant to the needs of the times, preparing graduates to become superior future leaders of the nation. This paper aims to evaluate the implementation of this program in teaching and learning activities to improve the quality of education. This research was conducted using a quantitative approach. Data collection was carried out by distributing questionnaires through online surveys. Descriptive statistical analysis was used to analyze the data. The results of the study show that students who have participated in the MBKM program provide benefits such as each student can re-explore themselves to find what they like, what they want to develop even more, and what they want to make or create according to their interests and their talents. also provides additional competencies in solving problems, improving soft skills, job search competencies, and post-college preparation competencies. As for the lecturer himself, the lecturer must be able to interfere with himself (self-disruption), continue to improve their competence from time to time (long-life learner) to be able to become a "companion" for students towards the gateway to the real world of work success and Lecturers are required to have competencies that will be "inherited" to students and have experience in coaching the MKBM program for students, as well as having expertise in designing Postgraduate Learning Outcomes and converting the Semester Credit System.
Convergence of regional GDP per capita among the big islands in Indonesia
Authors: Sinaga Murbanto , Zalukhu Rika Surianto , Hutauruk Rapat Piter Sony , Collyn Daniel
Published: May 2023

This research aims to analyze the regional GDP per capita convergence on the big five islands in Indonesia, which is Sumatera, Java, Borneo, Celebes, and Moluccas and Papua during period 2012-2021. Analyzed convergence included Sigma Convergence, Absolute Beta Convergence, and Conditional Beta Convergence. Data that is used in this research is Panel Data. Data analysis technique is Panel Data Analysis Method with Fixed Effect Model (FEM) approach. Results of the analysis show that the convergence the regional GDP per capita convergence on the big five islands in Indonesia is happened during period 2012-2021, meaning there is an indication that income dispersion between Sumatera, Java, Borneo, Celebes, and Moluccas and Papua is becoming smaller. Next, the results show that the beta absolute and conditional convergence is happened, which indicates that income growth per capita for the underdeveloped islands is higher than the advanced economic development islands, pushing for a convergent economic. Population growth and capital expenditure are variables that significantly affect in accelerating this convergence.
EDUKASI TENTANG ISPA (INFEKSI SALURAN PERNAFASAN AKUT) DI MASYARAKAT DESA AIR HANGAT KABUPATEN KERINCI
Authors: Entianopa Entianopa , Husaini Ahmad , Parman Parman , Hilal T. Samsul
Published: May 2023

ISPA secara anatomi mencakup saluran pernapasan bagian atas, saluran pernapasan bagian bawah dan organ saluran pernapasan. Infeksi akut adalah infeksi yang berlangsung sampai 14 hari. Batas 14 hari diambil untuk menunjukkan proses akut meskipun untuk beberapa penyakit yang dapat digolongkan dalam ISPA proses ini dapat berlangsung lebih dari 14 hari. Tujuan Kegiatan untuk meningkatkan pengetahuan tentang dampak dan gejala dari penyakit ISPA, dan dapat meningkatkan kesadaran masyarakat untuk mau hidup lebih sehat, tergerak untuk mengikuti program kesehatan yang di lakukan oleh puskesmas setempat. Metode pelaksanaan pada program pengabdian masyarakat terdiri dari tahap persiapan, pelasanaan dan evaluasi. Dimulai dari koordinasi dengan stakeholder dilanjutkan dengan mempersiapkan lokasi dan peserta. Selanjutnya tahap pelaksanaan dilakukan selama 1 hari yang meliputi pretest, persebaran leaflet, proses diskusi/tanya jawab dan posttest. Dari 77 peserta kegiatan ini, didapatkan data sebelum kegiatan pengabdian pengetahuan peserta terkait ISPA pada anak yaitu baik (0%) dan kurang baik (100%). Setelah dilakukan pengabdian, pengetahuan baik menjadi 75% sedangkan pengetahuan kurang baik turun menjadi 25%. Setelah pembagian leaflet berlangsung, tim melakukan pemberian materi terkait dengan ISPA kepada peserta yang seluruhnya adalah orang tua yang memiliki anak balita. Berdasarkan materi tersebut, tim menyampaikan kepada peserta selanjutnya peserta antusias bertanya dan memberikan pertanyaan kepada tim tentang beberapa hal terkait ISPA. Setelah selesai melakukan edukasi kesehatan kepada masyarakat, kemudian tim melakukan posttest untuk melihat pengetahuan peserta terkait ISPA. Hasil pretest 0% pengetahuan baik menjadi 75% setelah kegiatan berlangsung dan terjadi penurunan pengetahuan kurang baik dari 100% menjadi 35%.
Perkembangan Faktor Yang Mempengaruhi Penggunaan E-Money (Studi Kasus Mahasiswa Di Kabupaten Ponorogo)
Authors: Setyo Prayoga Riza Akhsani , Nicko Nur Rakhmaddian
Published: May 2023

E-Money adalah alat pembayaran eletronik yang cukup dikenal oleh masyarakat. Tujuan penelitian ini adalah ingin mengetahui dan menganalisa akan pengetahuan dan juga alasan kalangan mahasiswa menggunakan e-money. Penelitian ini merupakan penelitian kualitatif dengan melakukan survey kepada mahasiswa dengan mengambil sample 15 mahasiswa dari 3 kampus yang berbeda. Hasil dari survey didapatkan bahwa kalangan mahasiswa cukup mengetahui akan produk e-money. Mereka mengetahui produk e-money ini melalui media sosial dan informasi dari teman kampus. Kemudian mereka menggunakan e-money ini untuk sekedar membeli belanja dan membeli makanan dan minuman kesukaan mereka. Mereka merasa aman selama menggunakan produk e-money ini sehingga data keuangan maupun data transaksi mereka tersimpan dengan baik di produk e-money. Mereka merasa puas dan cukup terbantu dengan adanya e-money ini terutama dalam melakukan transaksi pembayaran.
Faktor Determinan Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan sebagai Variabel Mediasi
Authors: Safitri Iis , Rahman Taufikur
Published: May 2023

Abstract

This study aims to determine the effect of green accounting, public share ownership, and environmental performance on disclosure of corporate social responsibility with financial performance as an intervening variable at JII 70 Company for the 2018-2020 period. This research is a type of secondary data quantitative research whose data is in the form of panel data with purposive sampling technique. The sample used was 24 companies registered in JII 70 for the 2018-2020 period. The data collection method is done by accessing the financial reports and annual reports which can be accessed through the website www.idx.co.id. The data was processed using the analytical tool Eviews10. The descriptive test, stationarity test, regression test, classical assumption test, path analysis test (path analysis), and Sobel test are the analytical methods employed. The findings revealed that the environmental performance variable, as well as financial performance, had a negative and significant impact on CSR disclosure. The disclosure of Corporate Social Responsibility is unaffected by the green accounting variable of public share ownership. Financial performance variables cannot mediate the influence of Green Accounting, Public Share Ownership, and Environmental Performance on Corporate Social Responsibility Disclosures after doing path analysis and Sobel tests.

Key Words: Green Accounting, Public Share Ownership, Environmental Performance and Financial Performance
Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia
Authors: Valeria  , Karina Ria
Published: May 2023

This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings management, while family ownership is significantly positively correlated with earnings management. Besides that, family ownership is not able to moderate audit committee independence on earnings management. Thus, it may be said that the family ownership structure of companies may influence earnings management practices in Indonesian public non-banking companies.
Determinants of individual taxpayer compliance in Kapanewon Pengasi, Kulon Progo District, special region of Yogyakarta
Authors: Novitasari Rewinka , As ari Hasim , Bayu Utomo Rochmad , Wulandari Ika
Published: May 2023

The purpose of this study was to determine the effect of tax administration, tax authorities service quality, tax socialization, and tax information technology on individual small and medium eterprise taxpayer compliance. The sample in this study used a simple random sampling method, so samples obtained was 100 respondents. Researchers used primary data obtained from distributing questionnnaires to MSME actors in Pengasih Ddistrict. The data analysis technique used is Partial least square (PLS) with the help of the smartPLS application. The results showed that partially the tax administration variable had o effect on individual MSME taxpayer compliance, the tax service quality variable had no effect on individual MSME taxpayer compliance, the tax socialization variable had a significant effect on individual MSME taxpayer compliance, and information technology variables taxation has a significant effect on individual MSME taxpayer compliance.
Penetapan harga pokok penjualan berdasarkan pemerolehan laba dan menentukan aktiva
Authors: Surya Indah Puspita Dwi , Erstiawan Martinus Sony , Soebijono Tony , Puji Widodo Arifin
Published: May 2023

This study aims to determine the cost of goods sold to increase profits and determine assets. The object of research is small businesses engaged in the industry of making bags, wallets, and suitcases. The method used uses descriptive qualitative where interviews and data documentation are used as the basis for calculating the main production, inventory, determination of fifo methods, raw material costs, labor and factory overhead. The result achieved is that the determination of the cost of goods sold in the bag industry is the main thing because it can decompose the cost of production starting from raw materials, direct labor costs and factory overhead used. From this determination, the profit generated increases and increases in current asset activity. Further research to be developed to be able to compare the cost of goods sold from the production process itself and the purchase of merchandise with the same type of business and goods.
Comparison Of Diaphragm Thickness Values In Cases of Adenotonsillectomy Before And After The Operation
Authors: TOPRAK Hatice , AYDOĞAN Eyüp , TİRE Yasin
Published: May 2023

Aim: The ultrasonographic assessment in the operating room tends to increase daily, and ultrasonography is a method used to evaluate the thickness of the diaphragm. Measurement of the thickness of the diaphragm is a parameter that can be used to decide before separation from mechanical ventilation and extraction. In these cases where intubated and extubated at the end of the operation, it is planned to examine the ratio of the aperture muscle thickness to each other in the last inspirium and exprium before extubation. Determining the current ratio may be meaningful for determining the extubation time.

Material and Method: In the study, 60 patients, who were in the physical state of ASA I and II, 3-12 age range, and who were scheduled for elective adenotonsillectomy operation were included. Age, gender, body mass index (BMI), and operation time data of patients were recorded. Before and after the procedure, inspiratory and exprituar diaphragm thicknesses were measured by ultrasonography. In addition, the ratio of the last inspirium and the diaphragm muscle thicknesses in the last expiration were also calculated.

Results: There was no significant difference between the pre-operation values and the end of the operation in the diaphragm thickness measurements. The incidence of laryngospasm was 1.5 %.

Conclusion: Diaphragm thickness measurements with ultrasound have many benefits but further studies are needed.
HUBUNGAN ANTARA INDEKS MASA TUBUH DENGAN TINGGI SKOR WESTERN ONTARIO AND MCMASTER UNIVERSITY OSTEOARTHRITIS INDEX PADA PASIEN OSTEOARTHRITIS LUTUT DI RSPAL DR. RAMELAN SURABAYA
Authors: Hanif Muhammad Habib Hanif
Published: May 2023

IMT (Indeks Masa Tubuh) adalah suatu indeks statistik yang menggunakan berat dan tinggi badan seseorang untuk memberikan estimasi pengukuran lemak tubuh seseorang. Nilai IMT ≥ 30 menunjukkan seseorang tersebut mengalami obesitas. Obesitas merupakan salah satu faktor risiko osteoarthritis lutut, dimana untuk menilai tingkat keparahan osteoarthritis lutut salah satunya menggunakan penilaian tinggi skor WOMAC (Western Ontario and McMaster University Osteoarthritis Index). WOMAC adalah pengukuran yang digunakan untuk menilai pasien dengan osteoarthritis pada ekstremitas bawah. Penelitian ini dilakukan untuk mengetahui hubungan antara indeks masa tubuh dengan tinggi skor WOMAC pada pasien osteoarthritis lutut di RSPAL Dr. Ramelan Surabaya. Penelitian ini termasuk kedalam jenis penelitian analitik observasional dengan desain penelitian menggunakan cross sectional study. Data yang diperoleh dari pengisian kuesioner WOMAC dilakukan pada 29 pasien osteoarthritis lutut di RSPAL Dr. Ramelan Surabaya. Pemilihan sampel menggunakan total sampling. Berdasarkan hasil uji korelasi Spearman didapatkan hasil signifikansi antara indeks masa tubuh dengan tinggi skor WOMAC sebesar (p=0,182). Artinya variabel indeks masa tubuh tidak berhubungan dengan tinggi skor WOMAC. Tidak ada hubungan antara indeks masa tubuh dengan tinggi skor WOMAC pada pasien osteoarthritis lutut di RSPAL Dr. Ramelan Surabaya.
Ilmastotuuppausten eettinen toteuttaminen: esimerkkinä sähköautot
Authors: Siipi Helena
Published: May 2023

Tuuppaukset ovat psykologisen vaikuttamisen keinoja, joille on yhteistä se, että ne eivät ole luonteeltaan pakottavia. Polttomoottoriautojen korvaaminen sähköautoilla vähentäisi liikenteen päästöjä. Miten liikenteen sähköistymistä voitaisiin edistää eettisesti erinomaisilla tuuppauksilla? Kysymykseen vastataan soveltamalla sähköautotuuppauksiin aiemmassa tutkimuksessa identifioituja ja ilmastotuuppauksille tyypillisiä eettisesti relevantteja piirteitä: (1) ilmastotuuppausten muita hyödyttävä luonne; (2) ilmastotoimikielteisten huomioiminen; (3) varmuus parhaista toimintavaihtoehdoista, (4) oikeudenmukaisuus; (5) läpinäkyvyys; ja (6) ilmastotuuppausten teho.
Analyysissä päädytään seuraaviin käytännöllisiin suosituksiin: Sähköautotuuppaukset tulisi ensisijaisesti kohdistaa yksilöihin tai perheisiin, joiden varallisuus riittää sähköauton hankintaan sekä niihin, jotka joka tapauksessa autoilisivat. Erityisesti sähköautotuuppausten suunnittelijoiden tulee kiinnittää huomiota siihen, etteivät tuuppaa ilmastoystävällisempää liikkumistapaa käyttäviä siirtymään sähköauton käyttäjiksi. Sähköautotuuppauksiin olisi hyvä yhdistää tuuppauksia sitä ilmastoystävällisempiin liikkumisen muotoihin. Sähköautotuuppausten tulee olla läpinäkyviä paitsi, jos läpinäkymättömyydelle on hyvät perusteet. Sähköautotuuppauksia suunniteltaessa ja toteutettaessa tulisi viherpesun välttämiseksi pyrkiä arvioimaan niiden tehoa ja vaikutuksia verrattuna niille vaihtoehtoisiin ilmastotoimiin.
O ritual de posse presidencial e os “hacks” do povo
Authors: Da Silveira Juliana
Published: May 2023

Esse artigo tematiza a relação entre política e tecnologia, a partir da análise discursiva materialista de imagens da posse de Luís Inácio Lula da Silva, no ano de 2023, marcada pela quebra do ritual, devido à ausência do ex-presidente na cerimônia. Busca-se compreender o modo como as diferentes materialidades significantes em jogo articulam-se a partir de processos históricos e tecnológicos que, nos espaços enunciativos informatizados, atribuem sentidos determinados para povo, representante e democracia. Recorta-se, ainda, imagens de outras posses presidenciais, buscando compreender, de modo mais geral, o modo como o povo é/ou não distribuído nesses rituais.
Tigrão e Tchutchuca: um acontecimento discursivo da reforma da previdência de 2019
Authors: Nunes Silvia Regina , Barbosa Ana Paula , Ferraz Felipe Souza , Mendes Junior Hélio Ferreira , Sales Cleiton de Souza , Souza Jessica Queiroz De
Published: May 2023

O objetivo desse artigo é analisar discursivamente as formulações “tchutchuca com os ricos” e “tigrão com os pobres”, que marcou o entrevero entre o político do PT Zeca Dirceu e o então ministro da economia Paulo Guedes em um debate sobre a aprovação ou não do texto da Reforma da Previdência na CCJ (Comissão de Constituição e Justiça) da Câmara dos Deputados. Filiamos a nossa proposta de análise ao campo da Análise de Discurso, para compreender nas formulações dos sites o antagon!sta e  Sensacionalista como se constituem diferentes efeitos de sentidos acerca de questões políticas e sociais, através do funcionamento da memória discursiva em seu desdobramento metafórico.
ChatGPT: hiperautor ou não autor?
Authors: Gallo Solange M. Leda
Published: May 2023

Trago, neste artigo, uma discussão sobre o estatuto do autor, como podemos compreendê-lo nas diferentes formas discursivas - nas formas da oralidade e da escrita - e na forma de escritoralidade, aquela forjada na materialidade digital. Para tanto, exploraremos a noção de autoria enquanto efeito discursivo e, na sua dimensão subjetiva, enquanto função de todo sujeito. Finalmente faço uma aproximação entre autoria e produção automática de textos, conforme temos visto nas inteligências artificiais, particularmente do ChatGPT. Essa discussão enseja algumas outras reflexões, como a questão da autoria na Escola, que deixo, ao final, como um convite para próximas conversas.
PERANAN GURU DALAM PENGEMBANGAN MANAJEMEN PEMBELAJARAN DI SMP NEGERI 2 BUNTU PANE SATU ATAP TAHUN PELAJARAN 2019/2020
Authors: Kholipah Siti
Published: May 2023

Penelitian ini bertolak dari pemikiran mendasar yaitu upaya peningkatan kualitas proses belajar mengajar melalui peranan guru dalam pengembangan manajemen pembelajaran guna menghasilkan pendidikan yang berkualitas. Penelitian ini bertujuan untuk: (1) memperoleh gambaran mengenai manajemen pembelajaran; (2) memperoleh gambaran mengenai fungsi-fungsi manajemen pembelajaran pada SMP Negeri 2 Buntu Pane Satu Atap; (3) memperoleh gambaran mengenai peranan guru dalam pengembangan  manajemen pembelajaran pada SMP Negeri 2 Buntu Pane Satu Atap. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik observasi, wawancara dan studi dokumentasi. Selanjutnya dilakukan validasi data dengan triangulasi, penggunaan bahan referensi, mengadakan member check serta membandingkan hasil wawancara dengan hasil observasi dan dokumentasi
UPAYA MENGATASI KESULITAN BELAJAR SECARA DARING MELALUI LAYANAN BIMBINGAN KELOMPOK PADA SISWA SEKOLAH DASAR NEGERI 014741 BOGAK KECAMATAN TANJUNG TIRAM
Authors: Rubbiyanti Rubbiyanti
Published: May 2023

Tujuan penelitian ini untuk mengetahui tentang pelaksanaan layanan bimbingan kelompok secara daring, faktor-faktor kesulitan belajar siswa secara daring dan upaya bimbingan kelompok  secara daringdalam mengatasi kesulitan belajar pada Sekolah Dasar (SD) Negeri 01471 Bogak Kecamatan Tanjung Tiram Batu Bara. Penelitian ini berjenis penelitian deskriptif kualititatif dan dilaksanakan pada semester genap tahun pelajaran  2020/2021.  Analisis data dilakukan melalui observasi, wawancara dan dokumentasi yang diperoleh peneliti di Sekolah Dasar (SD) Negeri 01471 Bogak Kecamatan Tanjung Tiram Batu Bara. Selanjutnya, yang menjadi informan dalam penelitian ini adalah kepala sekolah, guru bimbingan konseling dan seluruh  siswa Sekolah Dasar (SD) Negeri 01471 Bogak Kecamatan Tanjung Tiram Batu Bara. Hasil penelitian ini menunjukan bahwa pelaksanaan layanan bimbingan kelompok secara daring sudah berjalan cukup baik. Upaya bimbingan kelompok dalam mengatasi kesulitan belajar secara daring dengan  cara menumbuhkan motivasi belajar siswa secara daring dengan langkah-langkah dilakukan  guru melalui kegiatan menciptakan suasana belajar yang menyenangkan dan pendekatan yang humanis.
EFEKTIFITAS PENERAPAN METODE PEMBELAJARAN DISKUSI DENGAN MEDIA MIND MAP UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN PPKn MATERI PERUMUSAN DAN PENETAPAN PANCASILA SEBAGAI DASAR NEGARA DIKELAS VII.C SMP NEGERI 1 MUARA RUPIT
Authors: Agustin Dian
Published: May 2023

Penelitian tindakan kelas ini secara umum bertujuan untuk meningkatkan hasil belajar siswa pada Mata Pelajaran PPKn diKelas VII.C SMP Negeri 1 Muara Rupit dengan penerapan metode pembelajaran diskusi dengan media mind map. Penelitian tindakana kelas ini dilaksanakan selama tiga siklus. Pada siklus pertama telah menunjukkan aktifitas peningkatan motivasi dan hasil belajar siswa walaupun belum cukup signiofikan. Hasil belajar siswa rata-rata hanya mencapai 70,32 dengan prosentase ketuntasan 64,28%. Pada siklus kedua, dilihat dari prosentase kelulusan. Sudah mengalami peningkatan yang signifikan namun rata-rata hasil belajar siswa masih belum optimal yakni 75,78. Pada siklus ketiga motivasi dan hasil belajar siswa sangat meningkat, dilihat dari prosentase kelulusan yang mencapai 100% serta rata-rata hasil belajar siswa yakni 80,03.  Berdasarkan hasil penelitian tindakan kelas yang dilakukan dapat disimpulkan bahwa penerapan metode diskusi dengan media mind map dapat meningkatkan hasil belajar siswa pada mata pelajaran PPKn materi Proses perumusan dan penetapan pancasila sebagai dasar Negara dikelas VII.C SMP Negeri 1 Muara Rupi.
MANAJEMEN GURU BERBASIS KARAKTER PELAJAR PANCASILA DALAM MENINGKATKAN MUTU PENDIDIKAN DI SD NEGERI 095205 PARBALOKAN KABUPATEN SIMALUNGUN
Authors: Napitu Ulung , Sinaga Hartono , Kartini Kartini , Sihombing Jannus Parulian
Published: May 2023

Manajemen guru adalah salah satu aspek penting dalam penyelenggaraan     pendidikan, karena manajemen guru adalah faktor strategis yang besar pengaruhnya bagi peningkatan mutu pendidikan. Pelaksanaan manajemen guru di SDN 095205 Parbalokan selama ini belum berjalan secara efektif.  Berdasarkan penelitian pendahuluan diketahui terdapat gejala manajemen guru yang belum efektif, antara lain yang menonjol adalah dalam hal perencanaan, penempatan guru, tenaga guru yang terlalu berlebihan dan peningkatan kesejahteraan guru.  Beranjak dari kondisi tersebu, penelitian ini bertujuan untuk   mengetauhui: 1)Bagaimana perencanaan manajemen berbasis profil pelajar Pancasila SDN 095205 Parbaloka;(2)Bagaimana  pelaksanaan manajemen berbasis pelajar Pancasila dalam hal muatan karakter profil pelajar Pancasila tertuang dalam RPP di SDN 095205 Parbalokan(3) Bagaimana pelaksanaan manajemen berbasis profil pelajar Pancasila di SDN 095205 Parbalokan. Berdasar temuan-temuan penelitian dan hasil pembahasannya disimpulkan bahwa profil tenaga guru di SDN 095205 Parbalokan, Kabupeten Simalungun belum menggambarkan keadaan yang kondusif bagi peningkatan mutu pendidikan. Sedangkan pelaksanaan manajemen guru di SDN 095205 Parbalokan, Kabupeten Bengkalis belum sepenuhnya memenuhi kriteria efektivitas fungsi-fungsi manajemen guru. Berdasarkan kesimpulan tersebut, maka perlu dirumuskan sistem manajemen guru yang efektif, juga penataan kelembagaan, sehingga mendukung efektifitas pelaksanaan manajemen dan layanan guru yang akhirnya dapat meningkatkan mutu guru khususnya dan mutu pendidikan umumnya di SDN 095205 Parbalokan, Kabupeten Simalungun.
PERSEPSI MASYARAKAT TERHADAP PEMBERIAN MARGA DALAM ADAT SUKU BATAK TOBA DI DESA LIANG JERING KECAMATAN TANAH PINEM KABUPATEN DAIRI
Authors: Marbun Sahnny , Atmawarni Atmawarni , Kesuma Sapta
Published: May 2023

Penelitian ini dilaksanakan di Desa Liang Jering Kecamatan Tanah Pinem Kabupaten Dairi Lokasi ini dijadikan sebagai tempat untuk mengetahui persepsi masyarakat terhadap pemberian marga dalam perkwinan adat suku batak toba. Penelitian ini juga merupakan penelitian kualitatif dengan menggunakan pendekatan deskriptif. Subjek dalam penelitian ini yaitu kepala desa, ketua adat, dan masyarakat yang berkaitan. Pengumpulan data diambil melalui wawancara, observasi, dan dokumentasi. Penulis berperan sebagai pewawancara secara langsung untuk menggali data melalui kepala desa, ketua adat, dan masyarakat bersangkitan. Hasil penelitian menunjukkan bahwa persepsi masyarakat terhadap pemberian marga dalam perkawinan adat suku batak toba di Desa Liang Jering Kecamatan Tanah Pinem Kabupaten Dairi yaitu pemberiar marga dalam perkawinan adat sangat penting dan harus dilakukan. Apabila terdapat perkawinan beda suku maka wanita yang bukan batak terlebih dahulu dimasukkan menjadi warga batak toba dengan cara diberi marga. Setelah diberi marga maka sah menjadi warga batak toba serta memiliki hak dan kewajiban dalam adta batak toba sesuai dengan filsafah Dalihan Natolu. Kesulitan yang dihadapi dalam pemberian marga yaitu kurangya pengetahuan dan pengalaman masyarakat, membutuhkan biaya yang sangat banyak, perbedaan suku, dan komunikasi (perbedaan bahasa daerah).
IMPLEMENTASI PROFIL PELAJAR PANCASILA PADA MATA KULIAH MANAJEMEN OPERASIONAL DENGAN MENGGUNAKAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING
Authors: Khaira Imamul
Published: May 2023

Penelitian ini bertujuan untuk mendapatkan informasi sejauhmana peningkatan karakter mahasiswa dalam  mengimplementasikan profil pelajar Pancasila dengan menggunakan model pembelajaran Problem Based Learning.  Subjek dalam penelitian ini adalah mahasiswa Program Studi Manajemen Universitas Haji  Sumatera Utara yang mengambil mata kuliah Manajemen Operasional tahun pelajaran 2022/2023 yang berjumlah 17.  Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu tekhnik observasi yang dilakukan selama penelitian pada siklus I dan siklus II sedang berlangsung. Tekhnik analisis data yang dipergunakan adalah tekhnik kuantitatif dan kualitatif. Teknik kuantitatif untuk mengolah data kuantitatif hasil test. Sedangkan teknik kualitatif untuk menganalisis data kualitatif non test. Berdasarkan penelitian yang peneliti lakukan, dapat dilihat bahwa terjadi peningkatan karakter mahasiswa terhadap profil Pelajar Pancasila   setelah menerapkan model pembelajaran Problem Based Learning