bluuebunny/crossref_metadata_2025 huggingface dataset:
Strategi Guru Dalam Pembelajaran Pendidikan Agama Islam Bagi Anak Berkebutuhan Khusus
Authors: Arif Muhamad , Nurva’izah Silvy , Abd Aziz Mohd Kasturi Nor bin
Published: January 2024

This study discusses teacher strategies for learning Islamic religious education in children with special needs (case studies in SMPLB Negeri Cerme). This study aims to find out the teacher's strategy for learning Islamic religious education in mentally retarded children in Cerme State Middle School and to identify supporting and inhibiting factors in the implementation of Islamic Religious Education Learning Strategies in Tabenagrahita Children in Cerme State Middle School. This type of research is descriptive-qualitative with a case study approach. Data collection techniques used are observation, interviews, and documentation methods. Data analysis techniques using Milles and Huberman theories, namely data reduction, data presentation, data validity, and drawing conclusions, The results of this study indicate that the strategy implemented by Islamic Religious Education teachers in Cerme State Middle School for children with Tabenagrahita is a discovery learning strategy. Learning with Discovery Learning strategies is centered on students and educators only as a companion and helps students if they find difficulties during the learning process. Discovery learning strategies make students active learners because educators provide the opportunity to ask questions, argue, and find their own answers to a problem. As seen in the learning steps of discovery learning that have been carried out by educators in the learning process, which starts with stimulation, problem statement, data collection, data processing, verification, and generalization, Of course, in the application of learning strategies, there are supporting and inhibiting factors, as follows: supporting factors, interests, and motivation of educators, as well as the communication of teachers and parents of students. Inhibiting factors, concentration of learning, obstructing language development, the condition of mental retardation, children who are easy to forget, and educators are not graduates of extraordinary education.
THE ACTUALIZATION OF RELIGIOUS MODERATION VALUES IN SD DARUT THALABAH WONOSARI
Authors: Wafi Ali , Washil Sobri , Serinio Foad
Published: January 2024

The purpose of this study is to reveal the actualization of religious moderation values carried out through the application of religious education by integrating multicultural education at Darut Thalabah Wonosari Elementary School.  SD Darut Thalabah itself is one of the Islamic education models that has heterogeneous students, both in terms of ethnicity and ethnicity so that so far it has instilled moderate character into something interesting to be revealed in this research. This approach is a qualitative type of case study, using interviews, observation and documentation to explore data and then the data is analyzed using an interactive model. The results of this study are The results showed that the values of religious moderation at  SD Darut Tholabah have been well implemented through routine habits carried out by the school so that through these habits it can form the character of students who are tolerant and can appreciate the differences that exist.
The grapes in Italian wines: assessing their value
Authors: Carbone Anna , Quici Luisangela , Cacchiarelli Luca
Published: January 2024

The goal of this work is to assess the impact of grape varieties on the prices of Italian wines. As an important share of this wine is exported worldwide, we look at international markets. We gauge this influence by estimating a hedonic price model based on a sample of 2315 Italian still wines reviewed in Robert Parker’s Wine Advocate. The work expands results offered in literature so far as it considers quite a large number of international national and autochthonous varieties used for producing both red and white wines. Moreover, we propose an original perspective by exploring the different impacts of ageing on wine prices according to the different grape varieties utilized. Results show that, besides the well-known Italian geographical divide, many grape varieties significantly associate with different price levels. Overall, this impact is larger in the case of red wines than for the white ones. Furthermore, for the formers there are few well known varieties associated with positive price premiums, while for white wines, less widespread autochthonous varieties gain higher prices. Last, we found that successful ageing process involve both native varieties of northern and southern Italy as well as international ones.
The agroecological challenges in the wine sector: perceptions from European stakeholders
Authors: Beber Caetano , Lecomte Léa , Rodrigo Isabel , Canali Massimo , Seabra Pinto Alexandra , Pomarici Eugenio , Giraud-Heraud Eric , Pérès Stéphanie , Malorgio Giulio
Published: January 2024

This article explores the issues surrounding the agroecological transition in the European wine industry, focusing on reducing pesticide use, developing organic certification and using genetic research in relation to resistant grape varieties. The study distinguishes between stakeholders from the wine industry, institutions and the agricultural research sector. The findings consistently identify the agroecological transition as a priority, particularly in terms of pesticide reduction. However, variations exist in the views of the surveyed stakeholders. French and Portuguese stakeholders emphasise the role of market and societal pressures as drivers of the transition, while Italian producers do not. Professionals in France and Portugal express doubts about achieving pesticide reduction through changes in practices, while others stress the importance of regulatory constraints. The research also highlights industry challenges such as decreased consumption due to health awareness and the need for social responsibility. Resistant grape varieties are seen as a viable solution, especially for the development of organic production, but market acceptability remains a significant hurdle. The study sheds light on stakeholder perspectives and challenges, thus contributing to a better understanding of priorities in the European wine industry’s pursuit of sustainable practices.
Prevalence of Tuberculosis Patient in Industrial Area of M.P. District: A Case Study
Authors: Singh Shailendra , Soni Himesh
Published: January 2024

One of the eldest human diseases is tuberculosis (TB), for which there is molecular evidence dating back more than 17,000 years. Unfortunately, TB is still one of the top 10 infectious diseases that kill people worldwide, second only to HIV, despite advances in detection and treatment. The World Health Organization (WHO) claims that TB is an international pandemic. It is the main cause of death for those with HIV. In India, the fight against TB has largely been divided into three eras throughout its history: the early era, before the development of x-ray and chemotherapy; the post-independence era, when national TB control programmes were started and put into place; and the current era, when an ongoing WHO-assisted TB control programme is in place. Today's DOTS in India. In the present case study, a survey of patient near industrial area carried out on the bases of age group and gender including MDR patient.
Cyberloafing: A preliminary study from Indonesian workers
Authors: Hendryadi Hendryadi , Mustika Maya
Published: January 2024

The primary objective of this study was to create a comprehensive measurement scale for cyberloafing from the perspective of Generation Z in Indonesia. The research was conducted in two stages. The first stage involved 145 participants for initial validity, and the second stage included 214 respondents for the final validation. Two distinct factors were identified through exploratory factor analysis (EFA) and confirmatory factor analysis (CFA): personal interest and social cyberloafing. These factors comprised 11 items, providing a more in-depth understanding of cyberloafing and its prevalence in Gen Z populations. The article also discussed the study's limitations and provided recommendations for future research.
Pengaruh kualitas pelayanan, harga, dan citra merek terhadap kepuasaan pelanggan
Authors: Zulkarnaini Zulkarnaini , Suhardi Yusuf , Akhmadi Ali , Darmawan Arya , Fanindia Rania
Published: January 2024

This research aims to identify how service quality, price, and brand image impact the satisfaction level of OP Bekasi customers. In order to gather data, a questionnaire that employed a Likert scale was used. The study's population consisted exclusively of Ory Parcel Bekasi customers, and a non-probability sampling technique was employed to select 97 participants. To analyze the data, the researchers utilized various tests, including validity and reliability tests, partial tests, and coefficient of determination tests, conducted using IBM SPSS version 26 software. The study results showed that service quality, price, and brand image significantly influenced the satisfaction level of OP Bekasi customers.
Peran desain web, kualitas informasi, layanan pengiriman dalam peningkatan kepuasan elektronik dan niat beli kembali produk Sociolla
Authors: Kamila Adinda Cahya , Ilfitriah Aniek Maschudah
Published: January 2024

The purpose of this research is to examine the role of Web Design, Information Quality, Delivery Service on Electronic Satisfaction and the influence of Electronic Satisfaction on Sociolla customers Repurchase Intentions. The population in this research are users of the Sociolla application or website throughout Indonesia. This research used a sampling technique in the form of purposive sampling with 159 respondens who had made at least two purchases via the Sociolla application or website as a samples. The data was analyzed using the SEM-PLS technique and processed using the SmartPLS 4 program. The reults obtained in this research show that Web Design, Information Quality, and Delivery Service as a whole have a significant positive effect on Electronic Satisfaction. In addition, Electronic Satisfaction has a significant positive effect on Repurchase Intention of customers using the Sociolla application or website.
Budget Impact of RefluxStopTM as a Treatment for Patients with Refractory Gastro-oesophageal Reflux Disease in the United Kingdom
Authors: Harper Sam , Grodzicki Lukasz , Mealing Stuart , Gemmill Elizabeth , Goldsmith Paul , Ahmed Ahmed
Published: January 2024

Background: Gastro-oesophageal reflux disease (GORD) is a common condition associated with heartburn and regurgitation. Standard of care for GORD patients in the UK involves initial treatment with proton pump inhibitors (PPIs) and laparoscopic antireflux surgery in patients unwilling to continue or intolerant of long-term PPI treatment. Recently, RefluxStop™, a novel, implantable medical device, has proven to be an efficacious and cost-effective treatment for patients with GORD. The current analysis aimed to describe the budget impact of introducing RefluxStop™ within National Health Service (NHS) England and Wales. Objectives: To estimate the more immediate, short-term clinical and economic effects of introducing RefluxStop™ as a therapeutic option for patients with GORD treated within NHS England and Wales. Methods: A model adherent to international best practice guidelines was developed to estimate the budget impact of introducing RefluxStop™ over a 5-year time horizon, from an NHS perspective. Two hypothetical scenarios were considered, one without RefluxStop™ (comprising PPI treatment, laparoscopic Nissen fundoplication, and magnetic sphincter augmentation using the LINX® system) and one with RefluxStop™ (adding RefluxStop™ to the aforementioned treatment options). Clinical benefits and costs associated with each intervention were included in the analysis. Results: Over 5 years, introducing RefluxStop™ allowed the avoidance of 347 surgical failures, 39 reoperations, and 239 endoscopic esophageal dilations. The financial impact of introducing RefluxStop™ was £3 029 702 in year 5, corresponding to a 1.68% increase in annual NHS spending on GORD treatment in England and Wales. Discussion: While the time horizon was too short to capture some of the adverse events of PPIs and complications of GORD, such as the development of Barrett’s esophagus or esophageal cancer, the use of RefluxStop™ was associated with a substantial reduction in surgical complications, including surgical failures, reoperations, and endoscopic esophageal dilations. This favorable clinical profile resulted in cost offsets for the NHS and contributed to the marginal budget impact of RefluxStop™ estimated in the current analysis. Conclusions: Introducing RefluxStop™ as a treatment option for patients with GORD in England and Wales may be associated with clinical benefits at the expense of a marginal budget impact on the NHS.
Oxidation kinetics of lead babbit B(PbSb15Sn10) doped with potassium in solid state
Authors: Khodzhanazarov Kh.M.
Published: January 2024

The results of the oxidation kinetics of lead babbit B (PbSb15Sn10) with potassium in the temperature range of 373...473 K, the resulting oxidation products of alloys and their microstructures are considered. It is found that the oxidation process in the entire temperature range studied can be described with a high degree of accuracy by a fourth degree polynomial. In experiments, a periodic change in the rate of oxidation with time is noted. The kinetic and energy parameters of the alloy oxidation process is determined. It is established that the addition of potassium increases the oxidizability of the initial alloy B (PbSb15Sn10).
Results of structure and microhardness of cutting parts of paws of John Deere cultivators
Authors: Yakovlev S.A. , Kurdyumov V.I. , Ayugin N.P. , Fomin O.N. , Kuznetsov B.V.
Published: January 2024

The results of studies of the chemical composition, structure and microhardness of the cutting parts of the John Deere cultivators share are presented. It is established that for the manufacture of working bodies of cultivators, boron steel 30MnB5 DIN EN 10083-3 version 1-2009 is used. The results of studying of the structure and microhardness of the cutting parts of the share led to the conclusion that the technology used by the manufacturer for manufacturing cultivator share does not provide the necessary hardness, geometry of the cutting edges and the effect of self-sharpening. Recommendations for the manufacture of cultivator share are presented, which make it possible to provide the necessary quality parameters for these products.
Tribotechnical properties of high-entropic coatings for metal-cutting tools
Authors: Migranov M.Sh. , Gusev A.S. , Malakhinsky A.P. , Migranov A.M. , Podrabinnik P.A. , Khmyrov R.S.
Published: January 2024

The paper presents the results of experimental studies of tribotechnical properties of high-entropic wear-resistant coatings on cutting tools for their subsequent application in high-speed turning of heat-resistant and heat-resistant steels and alloys. High-entropic alloys and coatings represent a separate group of materials with unique properties which application under conditions of high-temperature loading and action of alternating stresses on a cutting wedge would allow significantly increasing the efficiency of blade machining by cutting. High-entropic coatings on the basis of aluminum have essentially better tribotechnical characteristics and can be used in tool production.
IMPACT OF EARLY EXERCISE-BASED CARDIAC REHABILITATION ON HOSTILITY, ITS BEHAVIORAL COMPONENTS AND DISEASE PERCEPTION IN PATIENTS AFTER MYOCARDIAL INFARCTION
Authors: Korzeniowska-Kubacka Iwona , Mierzyńska Anna , Rydzewska Ewa , Smolis Edyta , Dąbrowski Rafał
Published: January 2024

Aim: Hostility and its behavioral components, anger and aggression are psychosocial risk factors for coronary heart disease. The purpose of the study was to evaluate the effectiveness of physical training on the level of negative emotions, the cognitive aspect of adaptation to disease and physical capacity in patients after MI who participated in cardiac rehabilitation.
Materials and Methods: We enrolled 60 post-MI men and women in the study. They underwent an 8-week training program. Before and after completion of trainings patients underwent exercise test and a psychological examination.The Buss-Perry Aggression Questionnaire and the Brief Illness Perception Questionnaire were performed with results analysis in the entire group and in subgroups of men, women, patients under 60 years of age (younger) and over 60 years of age (older).
Results: After rehabilitation a significant reduction in the general level of negative emotions was found in younger: 67.8±4.6 vs 63.9±3.7 points (p< 0.01). Similarly, a significant reduction in the sense of the impact of the disease on life was found only in younger 6.96±0.5 vs 5.48±0.5 points (p<0.01). There was a significant improvement in overall adaptation to the disease in women from 40.6±2.2 to 35.7±1.9 points (p < 0.05).Moreover,patients with higher levels of negative emotions had more difficulty adapting to the disease r=0.361, p<0.01. Physical capacity increased significantly in all groups.
Conclusions: Participating in cardiac rehabilitation improved physical capacity, beneficially contributed to a decrease in negative emotions and had a positive effect on disease adaptation but only in younger post -MI patients.
MORPHOLOGICAL CHARACTERISTICS OF REPARATIVE OSTEOGENESIS IN THE RATS LOWER JAW UNDER THE CONDITIONS OF USING ELECTRICAL STIMULATION
Authors: Huseynov Agil N. , Malanchuk Vladislav A. , Myroshnychenko Mykhailo S. , Markovska Olena V. , Sukharieva Liliia P.
Published: January 2024

Aim: The purpose of the study was to identify the morphological features of reparative osteogenesis in the rats lower jaw under the conditions of using electrical stimulation.
Materials and Methods: An experiment was conducted on 24 mature male rats of the WAG population. Two groups were formed. Group 1 included 12 rats that were modeled with a perforated defect of the lower jaw body. Group 2 included 12 animals that were modeled with a perforated defect similar to group 1. In animals, a microdevice for electrical action was implanted subcutaneously in the neck area on the side of the simulated bone defect (a temporary Videx AG 4 battery; a constant sinusoidal electric current of an unchanging nature 1 milliampere, frequency 30 W). The negative electrode connected to the negative pole of the battery was in contact with the bone defect. The battery and electrode were insulated with plastic heat shrink material. Morphological and statistical methods were used.
Results: The positive effect of electrical stimulation on reparative osteogenesis was due to a decrease in the severity of hemodynamic disorders, activation of angiogenesis in granulation tissue, which was one of the components of the regenerate that filled the bone defect, matured and turned into connective tissue; stimulation of the proliferative potential of fibroblastic cells and cells with osteoblastic activity in granulation tissue; increasing the proliferative potential of osteoblastic elements of bone tissue bordering the cavity; stimulation of macrophage cells and processes of cleansing the bone cavity from fragments of a blood clot and alteratively changed tissues; formation of clusters of adipocytes in the loci of connective and granulation tissue of the regenerate; the process of metaplasia of connective tissue into bone tissue; an increase of the foci of hematopoiesis in the intertrabecular spaces of lamellar bone tissue.
Conclusions: A comprehensive clinical and experimental study conducted by the authors proved that electrical stimulation activates the reparative osteogenesis in the lower jaw, which occurs through direct osteogenesis and does not finish on the 28th day of the experiment.
IDENTIFIER LES STÉRÉOTYPES MANAGÉRIAUX GRÂCE À DALL-E
Authors: Dudezert Aurélie
Published: January 2024

Cet article présente une expérience d’identification de stéréotypes managériaux par l’usage d’IA génératives d’images. L'expérience menée consiste à utiliser DALL-E pour générer des images représentant des entreprises françaises et américaines, révélant ainsi les stéréotypes véhiculés sur le web. Les images générées illustrent des perceptions contrastées : les entreprises françaises comme traditionnelles et pittoresques, et les américaines comme modernes et dynamiques. Cette expérience démontre l'intérêt d’outils comme DALL-E pour identifier les croyances et idées reçues sur le monde de l’entreprise et du management. Elle offre des perspectives pour la recherche en management et la communication sur les entreprises françaises.
MISSING CHILD IDENTIFICATION AND ADOPTION OF THE CHILD FROM THE REMAINING CHILDREN DATABASE AFTER A TIME PERIOD
Authors: B. Vasantha  , K Pookitha  , L Kruthika  , M Rohini  , Y Rachana
Published: January 2024

In India, countless children are reported missing every year. Among the missing child cases, a large percentage of children remain untraced. The enhancement of missing child identification is the adoption of the child from the remaining children database after a period Child welfare Centre is responsible for checking the parent's authenticity. In Adoption customers, after logging in to the parents, registered parents have to fill in the same child details that were filled in the registration form of the parents. The Convolutional Neural Network (CNN), a highly effective deep learning technique for image based applications is adopted here for face recognition. Face descriptors are extracted from the images using a pre-trained CNN model VGG-Face deep architecture. The images using a pre-trained CNN model VGG-Face deep architecture.
CONSTRUCTION SITE ACCIDENT ANALYSIS USING TEXT MINING AND NATURAL LANGUAGE PROCESSING TECHNIQUES
Authors: Lakshmi P.Naga , Adithi Akkireddy , Reddy A. Jahnavi , Deepthi Amruth , Reddy B. Saanvi
Published: January 2024

Workplace safety is a major concern in many countries. Among various industries, the construction sector is identified as the most hazardous workplace. Construction accidents not only cause human sufferings but also result in huge financial loss. To prevent recurrence of similar accidents in the future and make scientific risk control plans, analysis of accidents is essential. In the construction industry, fatality and catastrophe investigation summary reports are available for past accidents. In this study, text mining and natural language process (NLP) techniques are applied to analyze construction accident reports. To be more specific, five baseline models, support vector machine (SVM), linear regression (LR), K-nearest neighbor (KNN), decision tree (DT), Naive Bayes (NB) and an ensemble model are proposed to classify the causes of the accidents. Besides, Sequential Quadratic Programming (SQP) algorithm is used to perfect the weight of each classifier involved in the ensemble model. EXperiment results show that the optimized ensemble model outperforms the rest models considered in this study in terms of average weighted F1 score. The result also shows that the proposed approach is more robust to cases of low support.
Therapeutic small molecules in the development of treatment for subarachnoid hemorrhage
Authors: Shah Siddharth , Tereda Abiy , Lucke-Wold Brandon , Pichardo-Rojas Pavel S.
Published: January 2024

Subarachnoid hemorrhage (SAH) is a severe and often fatal condition characterized by the accumulation of blood beneath the arachnoid layer of the meninges. Predominantly affecting individuals in the 40–60 age range, it is commonly caused by head trauma from falls or car accidents. Ruptures of cerebral aneurysms also contribute significantly to SAH. Risk factors for SAH include hypertension and smoking, and symptoms typically include severe headache and neck pain. Diagnosing SAH typically involves a combination of medical history, physical examination, and imaging studies such as computed tomography angiography or magnetic resonance imaging angiography. Recent research suggests that pharmaceutical management of intracerebral hemorrhage (ICH) includes the administration of recombinant activated factor VII, tranexamic acid, and aggressive blood pressure reduction. For patients with significant SAH and ICH, minimally invasive surgical procedures for hematoma evacuation, as well as surgical evacuation of SAH and ICH, have proven to be highly beneficial. Furthermore, an emerging area of treatment involves therapeutic small molecules designed to interrupt the pathophysiological pathways leading to SAH. This novel approach holds promise for advancing our understanding and management of this complex medical condition.
Machinery Adoption and Its Effect on Maize Productivity among Smallholder Farmers in Western Kenya: Evidence from the Chisel Harrow Tillage Practice
Authors: Mumah Edwin , Chen Yangfen , Hong Yu , Okello Dickson
Published: January 2024

A major component of contemporary agriculture is machinery. Nonetheless, in Kenya and other African nations, the rate of adoption of agricultural machinery remains quite low. Understanding the fundamental causes and their impacts on agricultural output is crucial. Using data collected from a household survey of 1,499 farmers in Western Kenya, this study employed the endogenous switching regression model to examine the use of chisel harrows and their effects on maize production. Results show that the adoption of the chisel harrow was positively impacted by factors such as farm size, credit accessibility, gender, extension contact, and education attainment, while factors such as age and market proximity had a negative impact. The yield per hectare was higher for adopters than for non-adopters. According to the counterfactual analysis results, those who utilized chisel harrow tools were able to achieve a higher yield (1512 kg/ha) than they would have if they had not used the equipment (1099 kg/ha). The average maize yield per hectare increased by 413 kg and 217 kg for adopters and non-adopters, respectively, when chisel harrows were used. It is concluded that while training and field demonstrations may also be held to increase farmers’ understanding of the benefits of the chisel harrow, encouraging farmers to adopt the tool has the potential to improve low production in the surveyed regions.
ANALYSIS OF FACTORS AFFECTING EMPLOYEE PERFORMANCE AT PIZZA HUT DELIVERY WITH EMPLOYEE INVOLVEMENT AS A MEDIATING VARIABLE
Authors: Muchsinati Evi Silvana , Murni Murni
Published: January 2024

Pizza Hut Delivery is a fast food restaurant that innovates by ordering special takeout and delivery. The purpose of this study is to analyze the factors that affect employee performance at Pizza Hut Delivery in Batam City with employee involvement as a mediation variable. The sampling of this study used a saturated sampling method  by distributing questionnaires to 55 employees of Pizza Hut Delivery in Batam City. Tests were conducted using Smart PLS. The results in the study stated that training and development variables on employee performance with employee involvement as a mediating variable had a positive insignificant effect, compensation and benefits and organizational fairness on employee performance with employee involvement as mediation had a significant positive effect.
EFFECT OF DIGITAL MARKETING ON PURCHASING DECISIONS FOR TYPICAL BIMA FOOD PRODUCTS
Authors: ERNAWATI SRI
Published: January 2024

Companies that can compete in a competition are companies that can apply technology in their companies. One of the factors supporting the success of companies and entrepreneurs to gain profits in a wider scope, for this reason one of the strategies that is widely used by entrepreneurs in trading is through digital marketing. This study aims to determine whether there is a significant influence of digital marketing on purchasing decisions for typical Bima food products. The research instrument used a questionnaire with a Likert scale. Data collection techniques using observation, questionnaires and literature study. Data analysis validity, reliability, simple regression test, correlation test, determination test and t test. The results of the study show that digital marketing has a significant effect on purchasing decisions for typical Bima food products
THE EFFECT OF CARBON TAXES, FOSSIL FUEL USE, AND GDP GROWTH ON CARBON EMISSIONS
Authors: Kusumawati Rahayu , Akhmadi Muhammad Heru
Published: January 2024

This study examines the effect of carbon taxes, use of fossil fuels, and GDP growth on carbon emissions. The sample that we used is 12 European countries in the period 2016 – 2020. The analytical method used in this study is multiple linear regression analysis using panel data. The results of the study show that the use of natural gas and oil is a variable that influences carbon emissions which cause global warming. A 1% increase in the use of natural gas will increase carbon emissions by 0.24% and a 1% increase in the use of petroleum will also increase carbon emissions by 0.71%. This research also provides recommendations on fiscal policies that can be implemented in Indonesia related to the government's efforts to reduce carbon emissions.
Mesterséges intelligencia az adóztatásban
Authors: Pajor Andrea
Published: January 2024

A tanulmány célja annak rövid bemutatása, hogy a NAV, mint állami adó- és vámhatóság milyen eszközöket alkalmaz a mesterséges intelligencia megoldások közül. Az állami adó- és vámhatóság mindig élenjáró szerepet töltött be a magyar közigazgatási szervek között a fejlett innovatív technológiák alkalmazásában. Jelenleg a Mesterséges Intelligencia Munkacsoport is a NAV berkein belül működik, melynek célja a NAV rendelkezésére álló adatvagyon kiaknázása és az ügyfelek adminisztrációs terheinek csökkentése.
Lövészeti képzésfejlesztés hatásának hallgatói értékelése a pénzügyőrök körében
Authors: Erdős Ákos , Eördögh Gábor , Miskolci Gábor
Published: January 2024

Jogállami keretek között a legitim fizikai erőszak alkalmazásának jogát az állam a rendészeti szervek útján gyakorolja. A rendészeti szervek tagjai által alkalmazható legitim erőszak a személyi szabadság korlátozásán túl bizonyos esetekben a testi épséghez és az élethez való jogot is érinthető. Ez az oka annak, hogy a kényszerítő eszközök jog- és szakszerű alkalmazására vonatkozó készségek átadását szolgáló képzéseknek mind a nemzetközi, mind pedig a hazai rendészeti képzésben meghatározó szerepe van. Célok: A tanulmányban bemutatott kutatás célja, a Nemzeti Közszolgálati Egyetem Rendészettudományi Karán folyó pénzügyőri lövészeti képzés módszertani és tartalmi átdolgozásának a hallgatói készségekre, tanulási élményeire gyakorolt hatásvizsgálata volt. Kutatási módszerek: 2023-ban kérdőíves kutatást végeztünk az NKE RTK pénzügyőri tisztjelöltjei körében (N=157). A kényelmi mintavétel eredményeként létrejött minta nagysága 100 fő, amely 63,7%-os válaszadási hajlandóságot jelent. A vizsgálati minta 64,0%-a férfi. A résztvevők átlagéletkora 20,94 év (SD=1,31, 95% CI: 20,67–21,20). Eredmények: Az eredmények azt jelzik, hogy az elmúlt időszakban bevezetett képzési koncepcióváltás eredményeként a hallgatók a magabiztos fegyverkezelés (magabiztosság), a fegyverhasználattal kapcsolatos félelmek csökkenése (félelemérzet-csökkenés), a biztonságos fegyverkezelés (biztonságérzet) és az unalmat keltő képzési helyzetek csökkenése (unalomcsökkenés) területén egyaránt jelentős fejlődést érzékelnek. A biztonságérzet és a magabiztosság esetében erős kapcsolat mutatható ki (r=0,825"," p<0,001). A félelemérzet-csökkenés, a magabiztosság (r=0,600"," p<0,001) és a biztonságérzet növekedésével (r=0,682"," p<0,001), továbbá az unalomcsökkenéssel (r=0,516"," p<0,001) szintén közepesen erős, szignifikáns korrelációt jelez. Az eredmények azt jelzik, hogy az egyén félelemeinek kezelése nélkül, nem csak a magabiztosság és a biztonságérzet területén lesz bizonytalanabb a hallgató, de nagy valószínűséggel kevésbé fogja érdekesnek is találni képzést.
ANALISIS PENGARUH STRESS, WORKLOAD TERHADAP EMPLOYEES PERFORMANCE GENERASI MILENIAL DI KOTA BATAM DENGAN BURNOUT SEBAGAI VARIABEL MEDIASI
Authors: Yusuftan Leonard Suryadi , Fatyandri Adi Neka
Published: January 2024

Employee performance has an important role in the success or failure of a company. Employee performance is a form of achievement produced by employees based on quantity, quality, time required, teamwork as a measure of the success of a company. The aim of this research is to analyze the effect of stress and workload on employee performance with burnout as a mediating variable. The type of research used in this research is using a quantitative approach. The research sample used was 385 respondents who were generation Y or the millennial generation born between 1980 and 2000 who were working in Batam City. Analysis of the data used in the research was by using the partial least squares structural equation model (PLS-SEM). The research results show that workload has a significant influence on stress. Workload and stress simultaneously also have a significant effect on burnout. Workload and stress have a significant effect on employee performance. The research also found that burnout did not have a significant effect on employee performance. Burnout also cannot mediate the relationship between workload and stress on employee performance.
ANALISIS BANTUAN LANGSUNG TUNAI TERHADAP PENDAPATAN MASYARAKAT DI DESA SEPAKAT KECAMATAN PLAMPANG (STUDI KASUS DI DESA SEPAKAT KECAMATAN PLAMPANG)
Authors: Nurfadliyah Nurfadliyah , Putri Novida Halleine
Published: January 2024

This study aims to determine Direct Cash Assistance to Community Income. The variables of this study are Direct Cash Assistance and Community Income. The analysis technique used is simple linear regression analysis and hypothesis testing t test. The Adjusted R value is 0.099 or 9.90%, which means a very weak correlation between cash transfers and people's income. For an Adjusted R value of 0.010 or 1.00%, the distribution of direct cash assistance is influenced by people's income, while 99.00% is influenced by other variables. The results of the t-test test between direct cash assistance to community income obtained a significance value of 0.276 or 27.6% is greater than 0.05 or 5%. So it can be concluded that direct cash assistance has no effect on people's income in Sepakat Village, Plampang District, Sumbawa Regency.
ANALISIS KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Sub Sektor Perindustrian Yang Terdaftar Di Bursa Effek Indonesia Tahun 2017-2022)
Authors: Utami Fardiyati Diyah , Margie Lyandra Aisyah
Published: January 2024

This study aims to test and obtain empirical evidence regarding the effect of dividend policy and investment decisions on firm value with good corporate governance as a moderating variable in the object of industrial sub-sector companies listed on the IDX in 2017-2022. This type of research is quantitative which is processed with the help of E-views with the moderating regression analysis (MRA) method. The results showed that the Investment Decision variable had a persial effect on Firm Value. While Dividend Policy has no effect on Company Value. Good Corporate Governance (GCG) is able to moderate the relationship of Investment Decisions on Company Value, while Good Corporate Governance is unable to moderate the relationship of Dividend Policy on Company Value.
PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG
Authors: Sjahputra Andri , Hunein Hamida
Published: January 2024

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax.  This research was conducted in  food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016  - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016  - 2020. Samples are collected using  the purposive sampling method. The number of companies used as research samples as many as  9  companies with a research period of  5 (five)years, so that as many as  45 samples were  obtained. Processing data by using  Eviews  version  10 for windows by collecting related data then calculating  net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek   statisti,panel data model   test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect  pajak  penghasilan  badan  terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.
ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA ASTRA CREDIT COMPANIES CABANG CIDENG JAKARTA
Authors: Asmonah Siti , Budi Saksono
Published: January 2024

This study aims to analyze cash receipts and disbursements at Astra Credit Companies. The method used is a case study by conducting observations, interviews, and analyzing documents related to cash receipts and disbursements. The results showed that the main source of cash receipts of Astra Credit Companies Cideng Branch came from credit installment payments. Meanwhile, the largest cash expenditure of Astra Credit Companies Cideng Branch is for the purchase of Office needs, stationery and Entertain Client payments. Although there are some shortcomings in cash management, the Astra Credit Companies Cideng Branch has managed to maintain a good financial balance. This research recommends that Astra Credit Companies Cideng Branch continues to improve the accounting system and manage cash expenditure effectively to ensure the company's finances are well organized.
THE INFLUENCE OF THE ROLE OF INTERNAL AUDIT, AUDIT COMMITTEE CHARACTERISTICS AND INTERNAL CONTROL ON FRAUD PREVENTION
Authors: Kurniasih Tuspeni , Sari Intan Rahma
Published: January 2024

This research aims to determine the influence of the role of internal audit, characteristics of the audit committee and internal control on fraud prevention at the Jakarta People's Credit Bank. The population in this study was 35 People's Credit Banks (BPR). Based on the Slovin formula method, the total research sample obtained was 26 respondents. This research is a type of quantitative research with the data collection method used is primary data, namely data in the form of opinions from research subjects (respondents) using a survey method obtained through filling out questionnaires by respondents. The data in this research was obtained from distributing questionnaires. Hypothesis testing in this research uses the multiple linear regression analysis method which is processed using SPSS 25. Based on the test results, it was found that the role of internal audit, characteristics of the audit committee and internal control simultaneously have a significant effect on fraud prevention. This research also found that the role of internal audit has no effect on fraud prevention. Meanwhile, the characteristics of the audit committee and internal control influence fraud prevention.
PENGARUH POLA ASUH DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA GENERASI Z
Authors: Aulia Pramitha , Moeliono Nadya , Putri Davina Azzaria Kusumo
Published: January 2024

Generation Z is the generation born after 1995 and grew up in an era of advanced technology. They have different characteristics from previous generations, such as being familiar with technology, enjoying working in teams, having a high sense of curiosity, and being hard workers. Therefore, work motivation and productivity are very important things to pay attention to in generation Z. One of the factors that influences work motivation and productivity in generation Z is the parenting style they have received since childhood. Parenting patterns can influence a person's personality development, values and attitudes towards the surrounding environment, including the work environment. The research method used was a survey with a questionnaire as a data collection instrument. Respondents in this study were generation Z employees in private companies and had worked for at least 1 year. Data analysis was carried out using simple linear regression techniques.
PENERAPAN KNOWLEDGE MANAGEMENT PADA PROGRAM INNOVATION DAY DIREKTORAT DIGITAL BUSINESS PT TELKOM INDONESIA KOTA BANDUNG
Authors: Dinata Aliya Rhamadhona , Sukoco Iwan
Published: January 2024

The digital era encourages every company to adapt to continue to grow and develop. Telkom's Digital Business Directorate is a digital locomotive for PT. Telkom Indonesia (Persero) Tbk. In competitive competition, Knowledge Management is needed as a form of HR management, because HR is a resource that cannot be imitated and duplicated. This research aims to determine and analyze the implementation of Knowledge Management activities in the Innovation Day program of the Digital Business Directorate of PT Telkom Indonesia, Bandung City. The object of this research is Knowledge Management activities in the Innovation Day program. The method in this research is a qualitative method with a descriptive research type. Data comes from in-depth interviews, observations, and documentation related to Knowledge Management activities in the Innovation Day program. The results of this research show that the overall implementation of the activity has gone well. However, the broadcasts presented as a form of knowledge sharing still prioritize the quantity of broadcasts and have not prioritized the quality of the content or the quality of the sources. Growth in terms of awareness is good, but the enthusiasm of Telkom DDB employees, especially for speakers who want to share knowledge, still needs to be improved. Sharing weekly knowledge through digital media such as websites and YouTube, utilizing digital trends, using social media to expand awareness, and holding quizzes with prizes to increase audience enthusiasm have been achieved under the objectives of the Innovation Day program.
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY
Authors: Anindita Rizka , Kusbandiyah Ani , Fakhruddin Iwan , Mudjiyanti Rina
Published: January 2024

This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.
Does preparation help to switch auditory attention between simultaneous voices: Effects of switch probability and prevalence of conflict
Authors: Strivens Amy , Koch Iring , Lavric Aureliu
Published: January 2024

Switching auditory attention to one of two (or more) simultaneous voices incurs a substantial performance overhead. Whether/when this voice ‘switch cost’ reduces when the listener has opportunity to prepare in silence is not clear–the findings on the effect of preparation on the switch cost range from (near) null to substantial. We sought to determine which factors are crucial for encouraging preparation and detecting its effect on the switch cost in a paradigm where participants categorized the number spoken by one of two simultaneous voices; the target voice, which changed unpredictably, was specified by a visual cue depicting the target’s gender. First, we manipulated the probability of a voice switch. When 25% of trials were switches, increasing the preparation interval (50/800/1,400 ms) resulted in substantial (~50%) reduction in switch cost. No reduction was observed when 75% of trials were switches. Second, we examined the relative prevalence of low-conflict, ‘congruent’ trials (where the numbers spoken by the two voices were mapped onto the same response) and high-conflict, ‘incongruent’ trials (where the voices afforded different responses). ‘Conflict prevalence’ had a strong effect on selectivity–the incongruent–congruent difference (‘congruence effect’) was reduced in the 66%-incongruent condition relative to the 66%-congruent condition–but conflict prevalence did not discernibly interact with preparation and its effect on the switch cost. Thus, conditions where switches of target voice are relatively rare are especially conducive to preparation, possibly because attention is committed more strongly to (and/or disengaged less rapidly from) the perceptual features of target voice.
Erken Çocuklukta Özel Eğitim Alanındaki Sayı Kavramı ve Sayma Becerilerine İlişkin Araştırmaların İncelenmesi: Sistematik Derleme
Authors: Kaya Sultan , Diken İbrahim Halil , Aksoy Veysel
Published: January 2024

Erken çocukluk özel eğitiminde matematik becerilerine ilişkin yapılan çalışmalar, özel gereksinimli öğrencilerin günlük yaşama katılımını desteklemekte ve bu dönemdeki çocuklara sunulacak hizmetlerin belirlenebilmesi ve yaygınlaştırılabilmesi açısından önem taşımaktadır. Özellikle sayı kavramı ve sayma becerilerinin diğer matematik becerileri için ön koşul beceriler olma özelliği taşıdığı ifade edilmektedir. Bu çalışmanın amacı, erken çocukluk dönemindeki özel gereksinimli veya risk altındaki çocuklara sayı kavramı veya sayma becerilerinin öğretimine yönelik gerçekleştirilmiş araştırmaların katılımcılar, yöntem ve sonuçlar açısından kapsamlı betimsel analizini yapmaktır. Bu amaçla belirlenen anahtar kelimeler ile çeşitli veri tabanları taranmış ve toplam 186 araştırmaya ulaşılmıştır. Tarama sürecinde belirlenen sistematik adımlar izlenerek 62 makale incelenmiştir. Son olarak dahil etme ve dışlama ölçütleri doğrultusunda elde edilen toplam 15 çalışma araştırma kapsamında analiz edilmiştir. Dahil edilen araştırmalardan altı tanesinin tek denekli ve dokuz tanesinin ise deneysel araştırmalar ile desenlendiği belirlenmiştir. Araştırmaların sonuçları erken çocukluk döneminde özel gereksinimli ve risk altında olan çocukların sayı kavramı veya sayma becerileri kapsamında öğretilen becerileri öğrenebildiklerini göstermektedir. Bu konu alanında gerçekleştirilmiş olan çalışmaların sınırlı sayıda olduğu görülmektedir. Bu çalışmada varılan sonuçlar erken çocukluk dönemi özel eğitim çalışmaları kapsamında matematik becerilerine ilişkin çalışmaların çeşitlendirilmesi gerektiğini ortaya koymaktadır.