bluuebunny/crossref_metadata_2025 huggingface dataset:
Ensino remoto: apresentação de jogos da plataforma Wordwall para ensinar estatística nos anos iniciais
Authors: Jesus Rafaela Rodrigues de , Mota Vania Corrêa
Published: January 2022

Levando em consideração o momento pandêmico do Covid-19 e da aplicação do ensino remoto, as plataformas digitais aparecem como ferramentas facilitadoras do ensino. A utilização de jogos didáticos digitais é uma alternativa para o ensino online, por ser prático e de fácil acesso, cria-se a oportunidade para os alunos observarem e manipularem os conteúdos. O artigo tem como objetivo apresentar a utilização de jogos didáticos digitais a partir da ferramenta online gratuita Wordwall, tendo como problemática identificar como os professores desenvolvem e trabalham com o ensino da Estatística no componente curricular de Matemática para os anos iniciais do Ensino Fundamental. Para coleta de dados o método utilizado foi a aplicação de um questionário, direcionado aos seis docentes que lecionam a disciplina de Matemática do Ensino Fundamental Séries Iniciais da Escola Estadual São Francisco, localizada no município de Ji-Paraná/RO. As questões elaboradas tinham como foco de investigação, verificar se os docentes faziam uso de tecnologia e modelagem de jogos digitais com ferramentas gratuitas no período de pandemia e perceber as dificuldades em ensinar Estatística e Probabilidade nas Séries Iniciais, observando a posição do professor na utilização desses recursos. Com o intuito de facilitar a assimilação dos conteúdos de Probabilidade e Estatística, recomendou-se a utilização de jogos educativos digitais da plataforma Wordwall como complemento ao processo de ensino e aprendizagem. Realizou-se a edição de dois modelos de jogos digitais, no intuito de analisar cenários de aleatoriedade e identificar a probabilidade de um evento acontecer nas situações apresentadas e mostradas nos games. Observou-se que os professores possuem alguma dificuldade em trabalhar com ferramentas tecnológicas, e em ministrar conteúdos de Estatística e Probabilidade nas séries iniciais do Ensino Fundamental. Concluiu-se que a apresentação da plataforma online gratuita Wordwall foi de extrema relevância para os professores que trabalham com o ensino da Estatística no componente curricular de Matemática para os anos iniciais do Ensino Fundamental da Escola Estadual São Francisco. Os docentes compreenderam que a utilização desta ferramenta pode ser uma aliada, no processo de ensino e aprendizagem de Probabilidade e Estatística, mesmo que seja necessário realizar formações pedagógicas.
Metodologias de ensino de física moderna e contemporânea voltadas para o ensino médio: incoerências quanto a aplicabilidade
Authors: Dantas Cícero Samuel Gonçalves
Published: January 2022

A inserção de tópicos de Física Moderna e Contemporânea (FMC) nas escolas do Brasil, hoje, já é uma realidade nos livros didáticos voltados para o ensino médio (EM). Não basta apenas inserir tais conteúdos nos livros textos trabalhados pelos docentes em salas de aula, é preciso, além disso, analisar aspectos relevantes envolvidos no processo de ensino-aprendizagem que viabilizem um ensino significativo. Por meio de uma pesquisa de revisão bibliográfica o objetivo desse artigo é analisar as metodologias de ensino direcionadas ao ensino da FMC, observando as divergências ou incoerências no que concerne a aplicação no ensino médio, o qual, como é sabido, apresenta inúmeros problemas tanto de caráter curricular como estrutural. As análises mostraram que algumas metodologias implementadas fogem da realidade das escolas brasileiras, como o excesso de tópicos de FMC, contrapondo a quantidade de aulas destinadas a disciplina de Física.
RANCANGAN SISTEM PENGENDALIAN MANAJEMEN MENGGUNAKAN METODE SIX SIGMA DI DIGITAL INNOVATION LOUNGE (DILO) BANDUNG
Authors: Sofiani Nisha , Riani Annisa Suci
Published: January 2022

Sistem pengendalian manajemen diperlukan untuk memastikan keberlangsungan dari organisasi. Standar kualitas perlu diperhatikan untuk meningkatkan kepuasan pelanggan. Digital Innovation Lounge (DILo) Bandung masih memerlukan peningkatan dalam hal sistem pengendalian manajemen. Metode Six Sigma digunakan untuk membentuk strategi dalam meningkatkan kualitas dari sistem pengendalian manajemen. Penelitian ini menggunakan metode kualitatif deskriptif, dimana data primer yang digunakan berupa data kualitatif dari hasil wawancara dan observasi. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan pengendalian manajemen masih kurang efektif. Faktor yang menyebabkan hal tersebut adalah belum ada kesadaran mengenai pentingnya pengendalian manajemen, serta pengawasan yang belum optimal sehingga menimbulkan permasalahan. Dalam hal ini perbaikan yang direkomendasikan adalah merancang standar proses bisnis agar seluruh kegiatan memiliki target yang jelas berkaitan dengan proses bisnis, pelatihan dan kinerja karyawan. Selain itu, perlu juga dilakukan pengawasan untuk memastikan perbaikan tersebut diterapkan sehingga dapat memberikan perubahan terhadap proses bisnis.
GEOGRAPHICAL INFORMATION SYSTEM ANALYSIS PBB BLOCK MAP (CASE STUDY DESA GAJAHAN KABUPATEN KARANGAYAR
Authors: Yanto Fendi Hary , Suryoto Suryoto , Kurnianingsih Oktavia
Published: January 2022

Geographic Information Systems (GIS) have become very interesting and provide hope and the development of information and communication technology. One of the efforts to support the management of PBB geospatial data is by developing a Spatial Data Infrastructure (IDS). To determine the quality of geospatial data used in PBB management and the condition and readiness of IDS for PBB. A GIS-based computer program was used it. This study aims to determine the quality of geospatial data used to manage PBB in Gajahan Village, Colomadu District, Karngayar Regency. We collected data using observation and documentation techniques and data analysis of the PBB Block Map using the Arcgis software. The results showed that the position was less accurate in terms of geospatial data quality and the geometric shape had similarities. Also, the digitized results of the PBB block map can be used to support policymaking in local governments. However, the results of interviews with village officials were that they could only read old maps and could not update new data.
EVALUATION OF ARCHITECTURAL COMPONENTS IN BAYUNG GEDE VILLAGE SETTLEMENT, BALI AS A TOURISM OF SPECIAL INTEREST
Authors: Vianthi Ni Putu Yunita Laura , Putra I Dewa Gede Agung Diasana
Published: January 2022

Special interest tourism is one of the efforts to provide alternative tourist attractions and sustainable tourism development in Bali. Visits of both domestic and foreign tourists to Bali in the last 4 years (2015-2019) have increased by an average of 8%. Now the tourism sector in Bali, especially in Bangli Regency, is starting to investigate or explore the possible development of tourist attractions through the development of tourist villages. In this case, the development of special tourism, including the tourist village of Bayung Gede, Bangli is very dependent on the architectural components of traditional settlements and the traditions of the residents in it as a source of attraction and main attraction for tourists. However, the influence of tourism has led to the transformation of traditional settlements. In this case, the transformation has given rise to a paradoxical phenomenon where on the one hand traditional housing attracts tourists, on the other hand the presence of tourists has led to a transformation of the traditional settlements of an area. The purpose of this study is to examine the architectural components of the Bayung Gede Village settlement as a tourism potential based on special interest tourism and then to find out how far the tourism architectural potential is found and how strong the Bayung Gede Village settlement icon is as a special interest DTW. The method used is a qualitative-exploratory and descriptive method. The results show that the traditional settlement of Bayung Gede Village contains elements of special interest tourism such as elements of novelty seeking, quality seeking, enriching, rewarding, adventuring and learning, so that it has the potential as religious tourism (the existence of four types of graves), culture (settlement and residential layout) and citrus plantation sector agro-tourism in improving the economic sector of the community. Investigation and inventory of Bayung Gede traditional housing is an effort to find a village icon that has prestige that can attract tourists to visit and be able to compete with other tourist villages.
THEORY OF PLANNED BEHAVIOR APPLICATION ON MOTORCYCLE RIDER SAFETY BEHAVIOR
Authors: Jalaludin Jalaludin , Widyaningsih Nunung , Dwiatmoko Hermanto
Published: January 2022

In Indonesia, the basis for implementing road safety consists of five pillars which are compiled in the General National Road Safety Plan (RUNK). One of the pillars proclaimed is the behavior of safe road users. This aims as an effort to reduce traffic accidents because road users are the biggest factor in road accidents related to user behavior. The cases of road traffic accidents in Indonesia are dominated by motorcyclists, especially Jakarta, which is one of the cities with a fairly high rate of motorcycle accidents. Because the behavior of road users is closely related to traffic accidents, and also motorcyclists are the users who are involved in the highest traffic accidents, this study explains the factors that determine the safety behavior of motorcyclists in Jakarta. The application of the Theory of Planned Behavior (TPB) is used as a basis for finding the factors that may determine the behavior of the motorcyclist. Furthermore, the research approach used in this study is quantitative with primary data in the form of a closed questionnaire instrument from 230 respondents who ride motorcycles in Jakarta. The data analysis technique used is the Structural Equation Modeling (SEM) approach using the AMOS 22.00 program as a tool in determining the determinants of driver safety behavior. The results of the analysis show that the most dominant direct predictor in determining the safety behavior of motorcyclists in Jakarta is the intention to behave safely. While the indirect factor that determines is the attitude of the driver. The results of the analysis also show that the age of the driver has a significant influence on safety behavior.
Impact of Extreme Climate on Orage Farming Surjan System in Botola
Authors: Rusmayadi Gusti , Salawati Umi , Adriani Dewi Erika
Published: January 2022

The determining factor for the success of agricultural cultivation in tidal swampland is water availability, which fluctuates throughout the plant's growth. The availability of water for oranges has a significant role in the final production of the product. In Indonesia, there are three types of rain patterns with variations in the growing season related to water availability: the rainy season between October and March and the dry season between April and September. Climate extremes such as drought (El-Niño) and wetness (La-Niña) fluctuate dynamically, impact shifts at the beginning and end of the growing season, and hurt citrus crop productivity. Therefore, an analysis of rice planting time in tidal swampland in Barito Kuala under extreme climatic events was carried out. The research was conducted in September – December 2020 with the survey method. The data was dug in-depth on the research respondents: citrus farmers, fruit traders, and related agencies. The number of samples was 90 people (45 male farmers and 45 female farmers). Two different villages were surveyed in each sub-district according to the type of tidal land, namely Marabahan sub-district (SP1 village and SP2 village), type A, Mandastana (Karang Indah village and Karang Bunga village) type B, and Cerbon sub-district. (Village of Simpang Nungki and Sungai Kambat) Type C. Planting time in tidal land begins after the amount of rainwater is sufficient to dissolve the iron content in the water. The probability of an El-Niño occurrence with an intensity of 1, 2, 3, and 4 years has the highest frequency of occurrence—respectively 3, 3, 5, and 3 times with probability around 16.7% to 27.8%. Meanwhile, La-Nia with an intensity of once a year with the highest frequency eight times with a 40.0% chance. La-Nia events coexist with El-Nio 15 times, and generally, El-Nio precedes La-Nia by about 44%. The cropping pattern in tidal swampland shows high resistance to climate change. Namely, the planting time has not changed much for decades under different climatic conditions.
The Impact of Remittances of Ukrainian Migrants on the Stabilisation of the Economy During the Covid Crisis
Authors: Gerlach Iryna , Ukraynets Lilia
Published: January 2022

International labour migration is a global process that has affected the populations of all countries and continents. Today, migrants face a new additional barrier – the COVID-19 pandemic, which has drastically affected all forms of human mobility. Today, labour-based migration from Ukraine is directed mainly to EU Member States. The main motives for international labour migration is the potential of earning money, financial security of the family etc. Accordingly, the consequence of international migration is the inflow of money into the country of migrant origin. Remittances from migrant workers are an important source of income for Ukraine. Despite the COVID-19 pandemic, there has been an increase in migrant remittances, contributing to the development of households, human potential, the reduction of poverty and inequality, and the inflow of foreign currency. This article proposes an econometric model of the impact of migrant remittances on the stabilisation of the country’s economy during the pandemic. As a result of the calculations, it was found that the income from people working abroad initially reduces the deviation of GDP from the equilibrium trend, but over time there is a clear procyclical impact. This feature is favourable for the Ukrainian economy and may mean that migrant transfers in times of crisis help to overcome the effects of global economic downturns.
КОНЦЕПЦІЯ ЕКОЛОГІСТИЧНОЇ МОДЕЛІ МОРСЬКОГО ПОРТУ В УМОВАХ ЦИРКУЛЯРНОЇ ЕКОНОМІКИ
Authors: Mayorova I.M. , Litvinenko V.P.
Published: January 2022

Вступ. Обрання морського порту як об’єкта, де використовується екологістичний підхід, пояснюється тим, що саме морські порти в будь-якій країні є її найпотужнішим і виробничим, і транспортним, і торгівельним потенціалом. Саме морські порти забезпечують транспортну незалежність країни, є найважливішою ланкою її зовнішньої торгівлі й несуть комерційні і стратегічні перспективи з використання її транзитного потенціалу. Адаптація морського порту до вимог циркулярної економіки дає змогу йому покращити власні стратегічні перспективи, розширити транзитні можливості й виступати в ролі форварда зовнішньої торгівлі регіону або країни в цілому. Мета статті – розробити концепцію екологістичної моделі морського порту, яка налічує й екологічні, й економічні, і соціальні компоненти, позитивно впливає на становище всіх трьох і покращує їх. Результати. Обґрунтовано необхідність розглядати морський порт не як окрему систему або об’єкт, а враховувати, що транспортна система морського порту нерозривно пов’язана з транспортною системою міста, регіону, має тісний контакт і залежність із транспортними системами вантажовласників, вантажоспоживачів, судноплавних і транспортних компаній, з магістральним транспортом. Розроблено авторську концепцію екологістичної системи морського порту, яка ґрунтується на екологічних, економічних і соціальних стратегіях, що змістовно розширюються для кожної зі стратегій, має власний вплив на кожну з них. Сформульовано вимоги до функціонування екологістичних моделей. Запропоновано доповнити наявні наукові розробки з екологістичних моделей, саме для морського порту, компонентами мобільності й безпечності. Висновки. Показано, традиційний прояв сучасних підходів до екологізації на рівні виробництва, а саме: очисні споруди, маловідходні технології, пристрої з переробки відходів, екологічні матеріали, мало забруднюючі технології тощо; на рівні мотиваційних заходів і принципів – принцип «забруднювач сплачує», ефективна форма його реалізації – наявні платежі за використання природних ресурсів і забруднення середовища є недосконалими та малоефективними. Розроблено екологістичну модель морського порту як транспортного об’єкта, яка дає змогу регулювати екологічну й логістичну ситуації й у морському порту, і в транспортних системах міста, регіону та зв’язаних із морським портом виробників вантажів, вантажоутримувачів. Розроблена екологістична модель морського порту визначається цілісністю й роздільністю, наївністю зв’язків, організацією, інтегрованими властивостями та являє собою взаємопов’язану сукупність її складників, їх функції й керівні впливи.
МОДЕЛЬНИЙ ПІДХІД У МЕТОДОЛОГІЇ УПРАВЛІННЯ ПРОЕКТАМИ
Authors: Chernova Lub.S. , Titov S.D. , Chernova Lud.S.
Published: January 2022

Вступ. У деяких математичних моделях управління проектами виникає потреба встановлення максимального радіусу гіперсфери, зануреної в поліедральну галузь. Сучасний математичний апарат теорії оптимізації сумісно із застосуванням комп’ютерних технологій дає змогу розв’язувати нелінійні задачі оптимізації, але завжди існує доцільність лінеаризації складних нелінійних задач. Таке спрощення дає змогу використовувати точні класичні методи оптимізаційного розв’язку, на відміну від наближених, для нелінійної оптимізації. Поставимо завдання строгого математичного зведення (лінеаризації) багатовимірної нелінійної задачі оптимізації про занурення гіперсфери максимального радіусу в опуклу ділянку типу поліедру. Нехай маємо замкнений поліедр, поданий системою лінійних алгебраїчних нерівностей. У ділянці замкненого поліедру необхідно розмістити гіперсферу максимального радіусу. Мета. У статті проаналізовано модель установлення максимального радіусу гіперсфери, розміщеної (зануреної) у поліедральну ділянку (опуклу множину, обмежену прямими лініями), яка забезпечує врахування великої множини факторів, серед яких – управління інтеграцією (Project Integration Management); предметна ділянка проекту (Project Scope Management); управління якістю (Project Quality Management); управління часом (Project Time Management); управління вартістю (Project Cost Management); управління комунікаціями (Project Communication Management); управління контрактами (Project Procurement Management); управління ризиками (Project Risk Management). Результати. У моделі запропоновано строге математичне зведення (лінеаризація) нелінійної оптимізаційної задачі про розміщення гіперсфери максимального радіусу в опуклу ділянку типу поліедру до задачі лінійної оптимізації. Таким чином, задача про розміщення гіперсфери найбільшого радіусу в поліедрі формулюється як задача лінійної оптимізації. Висновки. Строго доведено можливість лінеаризації задачі про занурення гіперсфери максимального радіусу у поліедр. Задачу зведено до класичної задачі лінійної оптимізації, яка може бути розв’язана відомими методами. Запропонований підхід узагальнюється на задачі довільної скінченої вимірності.
АНАЛІЗ НЕБЕЗПЕК ПІД ЧАС РОЗРИВУ АВТОЦИСТЕРНИ
Authors: Сhernova O.T. , Kryvenko G.M.
Published: January 2022

Вступ. Автомобільний транспорт – один із найпоширеніших і найдо- ступніших видів транспорту в нашій країні. Для його нормальної та надійної роботи потрібне якісне паливо. Скраплений вуглеводневий газ є найдешевшим доступним джерелом палива. Сьогодні автогазозаправні станції віднесені до об’єктів підвищеної небезпеки. Тому виникла потреба в проведенні досліджень впливу чинників, що призводять до аварійних ситуацій. Мета. Метою роботи є аналіз небезпек під час розриву автоцистерни з урахуванням комплексного дослідження чинників, що впливають на них. Для досягнення поставленої мети сформульовані такі завдання: аналіз чинників, які впливають на виникнення аварійної ситуації під час проведення технологічних операцій з автоцистерною; кількісна оцінка параметрів ударної хвилі при вибухах паливно-повітряних сумішей. Результати. Проведено аналіз чинників, що призводять до руйнування або порушення герметичності цистерни: підвищення тиску пари скрапленого вуглеводневого газу в цистерні до критичного, механічний, корозійний знос і людський чинник. Рекомендовано перелік заходів для запобігання, локалізації аварії. Проаналізовано чинники, що пов’язані із залповим викидом великої кількості скраплених вуглеводневих газів. Проведено оцінку параметрів ударної хвилі та її наслідків у разі дорожньо-транспортної пригоди з автоцистерною зі скрапленим газом. За результатами кількісної оцінки параметрів ударної хвилі визначено ймовірність ураження з використанням пробіт-функцій. Висновки. Наведені результати досліджень можуть використовуватися під час вирішення питань безпечної експлуатації об’єктів, пов’язаних зі скрапленими вуглеводневими газами. Це дасть змогу визначити потенційні загрози при вибухах і пожежах на об’єктах автогазозаправних станцій і розробити заходи щодо запобігання виникненню шкідливих впливів на довкілля.
A Novel Model Predictive Control for Stability Improvement of Small Scaled Zero-inertia Multiple DGs Micro-grid
Authors: Babqi Abdulrahman J.
Published: January 2022

A zero-inertia micro-grid is a power system consisting of multiple renewable energy power sources and energy storage systems without the presence of conventional synchronous generators. In such a system, a large variation of the load or source sides during the islanded mode of operation extremely degrades the micro-grid's voltage and frequency stability. This study presents a virtual inertia-based predictive control strategy for a small-scale zero-inertia multiple distributed generators (DGs) micro-grid. In islanded mode, Voltage Model Predictive Control (VMPC) was implemented to control and maintain the voltage and frequency of the micro-grid. However, instabilities in frequency and voltage may rise at the Point of Common Coupling (PCC) due to large variations at both source and load sides. Therefore, the proposed virtual inertia loop calculates the amount of active power to be delivered or absorbed by each DG, and its effect is reflected in the estimated d current component of the VMPC, thus providing better frequency regulation. In grid-connected mode, Direct Power Model Predictive Control (DPMPC) was implemented to manage the power flow between each DG and the utility grid. The control approach also enables the DG plug and play characteristics. The performance of the control strategy was investigated and verified using the PSCAD/EMTDC software platform.
EVALUATION OF DISTANCE LEARNING SYSTEM (E-LEARNING): A SYSTEMATIC LITERATURE REVIEW
Authors: Mastan Ignatius Adrian , Sensuse Dana Indra , Suryono Ryan Randy , Kautsarina Kautsarina
Published: January 2022

Research in the field of e-learning is currently experiencing rapid development, especially due to the covid 19 pandemic. The application of e-learning in the world of education is currently the main thing and requires evaluation of its use. This study aims to determine the evaluation of models and trends in the development of e-learning (Learning Management System). Applying the Kitchenham approach, this System Literature Review (SLR) uses three main databases including Science Direct, ACM, SCOPUS. The final result obtained 38 articles published between 2016 and 2021. From this SLR, it was found that there were 7 criteria, namely Platform, Evaluation Model, Evaluation, Model, Approach, Problem, Trend and Challenge. These 7 criteria can be used for further research on e-learning. Thus this research provides knowledge about criteria that can be used further in research on E-learning and provides insight into its state-of-the-art.
Analisis Kebijakan Dividen: Index CGPI sebagai Variable Moderasi
Authors: Lasiman Wulan Destiana Lestari , Lestari Ayu , Yuliartini Sela Paramita
Published: January 2022

This study aims to empirically examine the effect of leverage, profitability, liquidity, the CGPI index in moderating, and the CGPI index in moderating dividend policy. This study uses quantitative methods with sample criteria are companies that do not consistently follow the CGPI ranking and companies that do not consistently distribute dividends. The object of research is a company registered in CGPI with data sources obtained at IDX and IICG. The results of this study, firstly, the effect of leverage on dividend policy has a significant positive effect, the high debt of the company causes the holding of the company's dividends. Second, the effect of profitability on dividend policy does not have a significant effect, because profitability is used for business expansion. Third, the effect of liquidity on dividend policy has an insignificant effect, because liquidity is used to pay off term debt with a period of less than one year. Fourth, the CGPI index as a moderating variable, the effect of leverage on dividend policy, cannot be moderated by the CGPI index, because good or bad reputation is not a guarantee if the company will give dividends to investors, because the company's main priority is paying off debt. Fifth, the CGPI index as a moderating variable, the influence of profitability on dividend policy, cannot be moderated by the CGPI index, because it is not always bad news for investors even if the company has a good reputation. Sixth, the CGPI index as a moderating variable, the influence of liquidity on dividend policy, cannot be moderated by the CGPI index, because high liquidity is not able to guarantee the amount of dividends distributed is getting bigger even if the company has a good reputation.
Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak
Authors: Lukito Pratiwi Cynthia , Oktaviani Rachmawati Meita
Published: January 2022

This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.
Analisis Faktor Spesifik Bank Terhadap Non Performing Loan Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia
Authors: Juliani Meily
Published: January 2022

The purpose of this research is to analyze the effect of bank specific factors on non-performing loan on public conventional banks. The dependent variable studied was the non-performing loan and independent variables examined were capital adequacy ratio, bank size, loan to deposit ratio, net interest margin, return on equity, operating expenses to operating income, and earning per share.  The secondary data obtained from the annual reports submitted in the IDX. Sample consist of 32 public conventional banks listed in IDX in the period of 2012-2017. The result of this study indicate that bank size and net interest margin has a positive and significant impact on non-performing loan. While return on equity showed a negative and significant impact on non-performing loan. The result of this study also showed that capital adequacy ratio, loan to deposit ratio, operating expenses to operating income and earning per share did not have any significant impact on non-performing loan.
Pengaruh Biaya Modal dan Profitabilitas Terhadap Nilai Saham Bank BTPN Syariah Periode 2018-2020
Authors: Anita Siska Yuli
Published: January 2022

Operations and investments of Islamic banks certainly require capital as the foundation and start of the bank's business, so estimating the cost of capital required is an important process and good corporate profits will provide a good image for the company. This study aims to determine the effect of capital with the Weighted Average Cost Of Capital (WACC) method on stock values. The effect of profitability with the ratio of Return On Equity (ROE) on stock value. And the effect of the cost of capital and profitability on the value of the stock. This study uses a descriptive quantitative research method. By using secondary data in the form of monthly financial statements of Bank BTPN Syariah for the 2018-2020 period. All of these data are materials for estimating and calculating the cost of capital and profitability of Bank BTPN Syariah. The results showed that partially the cost of capital had a significant positive effect on the stock value, profitability had a significant negative effect on the stock value. Meanwhile, simultaneously the cost of capital and profitability affect the value of the stock.
Literasi Pajak Pertambahan Nilai (PPN) dan Perilaku Konsumtif pada Generasi Z
Authors: Sustiyo Joko
Published: January 2022

Research on the impact of VAT literacy on consumptive behavior has not been studied in Indonesia. Most studies link financial literacy to consumptive behavior. To find out whether VAT literacy has an effect on consumptive behavior, this study uses simple linear regression analysis. The validity and reliability of the questionnaire instrument was confirmed first, which resulted that all questions on the questionnaire were valid and reliable. Then, the classical assumption test was carried out to ensure that the linear regression model was reliable which concluded that the data were normally distributed and there was no heteroscedasticity. Simple linear regression analysis shows that the predictor has a negative and significant effect on the consumptive behavior of Generation Z. The coefficient value of -1.130 indicates that an increase in VAT literacy by 1 point will reduce the consumptive behavior of Generation Z by 1.130 points. In other words, someone who knows and understands the VAT regulations will have the potential to reduce the consumption of goods and services.
Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif?
Authors: Kristanti Kalyana Mitta
Published: January 2022

In 2022, Indonesia would apply changes in tax brackets and rates for personal income tax. This adjustment is based on the Article 17 Paragraph 1 Tax Harmonization Law Number 7 of 2021. The government tries to accommodate the needs of the community through formulating process of this regulation. In particular, it provides convenience to the lower-middle income community and encourages an even distribution of income. People belonging to the high wealth income will be subject to the highest tariffs that have just been set through this law. Through a qualitative descriptive method in which data collection is carried out by taking from literature review; law, articles, books, and website, the author tries to analyze changes in brackets and rates of personal income tax. This study presents illustrations of the calculation to explain the difference in the amount of income tax payable before and after the implementation of the Tax Harmonization Law. In addition, the analysis of the principles of equity and democracy on the adjustment of layers and tax rates is elaborated in this paper. The results obtained explain that with the application of the new tax rate, taxpayers get a tax burden relief because the tax expense is lower due to the broadening of income range. However, wealthy taxpayers will pay more taxes because of the higher tax rates. This condition proves that the new tax rate supports vertical fairness in the taxation system. In addition, the implementation of regulations related to tax rates adjustment provides evidence that the implementation of democracy has been implemented. The adjustment of tax brackets and rates has a positive impact on the community and the government so that the allocation of tax revenues can run optimally to support the welfare of the community.
Peranan Good Corporate Governance Dalam Meminimalisir Praktik Penghindaran Pajak Pada Perusahaan Go Publik
Authors: Gunawan Andrew
Published: January 2022

The principle of responsibility is one of the important points in the sustainability of a company. Unfortunately, this principle is often ignored, one of which is the prevalence of tax avoidance practices. Tax avoidance is not something "wrong" and violates the "law", but it is considered a bad practice from the perspective of investors' perceptions. In order to suppress this bad practice, a good governance system or what is often referred to as “Good Corporate Governance” has emerged. The results of the study found that the proportion of the board of commissioners who mastered accounting practices was unable to influence tax avoidance
Analisis Produktivitas pada Pendapatan PT BMT OPPO Manufacturing Indonesia Terhadap Penjualan Smartphone OPPO pada Tahun 2019-2021
Authors: Nuraeni Yuni , Martasya Martasya , Aufa Anisah
Published: January 2022

Pandemi Covid-19 menciptakan perilaku baru bagi masyarakat Indonesia, semua aktivitas berubah drastis menjadi serba digital. Hal itu menyebabkan kebutuhan akan elektronik menjadi meningkat. Penjualan smartphone khususnya Oppo yang diproduksi oleh PT BMT Oppo Manufacturing Indonesia pun merasakan pengaruhnya kepada tingkat produktivitas, efisiensi dan pendapatan. Produktivitas adalah pengoptimalan penggunaan sumber daya baik berupa sumber daya manusia maupun keuangan. Efisiensi pendapatan berisi informasi keuangan yang menjadi bagian penting dan harus diberikan perhatian lebih karena menyangkut pada keberlangsungan hidup perusahaaan. Tujuan dari “penelitian/project mini paper/makalah (disesuaikan dek) adalah untuk mengetahui kondisi performa dan peran produktivitas, efisiensi dan pendapatan serta pengaruhnya pada perumusan kebijakan PT BMT Oppo Manufacturing Indonesia. Penulis menyimpulkan bahwa penjualan PT BMT Oppo Manufacturing Indonesia pada tahun 2019-2021 mengalami fluktuasi yaitu naik dan turun yang berpengaruh pada pendapatannya. Adapun strategi yang dilakukan untuk memaksimalkan pendapatan dengan membuat terobosan baru dan menciptakan berbagai tren agar tidak ketinggalan tren serta mampu bersaing dengan kompetitor.
Surgical Outcomes of Sialendoscopy-Assisted Approaches for Removal of Parotid Gland Stones
Authors: Jeon Yutae , Choi Jihoon , Park Juha , Park Young Min , Lim Jae-Yol
Published: January 2022

Background and Objectives With the introduction of sialendoscopy, minimal invasive surgery has become possible for the removal of sialoliths, although sialendoscopic removal of parotid stones remains a surgical challenge. Sialendoscopic stone removal can be differently applied according to the location and size of stones. This study was conducted to evaluate the surgical outcomes of sialaendoscopic stone removal and to provide a strategy for choosing an adequate surgical approach according to the characteristics of parotid stones.Subjects and Method A retrospective study was conducted of 43 patients with parotid sialolithiasis who were treated by sialendoscopic stone removal between March 2017 and January 2021. Surgical techniques were classified into sialendoscopy alone (SA), sialendoscopy-assisted transoral approach (STO), and sialendoscopy-combined retroauricular approach (SRA). The parotid gland stones were categorized by size, location, and multiplicity.Results Of the 43 patients, 13 patients underwent SA, 10 received STO, and 20 were treated with different SRA approaches. The SRA approaches included three distal, seven proximal, and ten intraglandular stone removal cases. The success rate of stone removal was 92% (12 cases) by SA, 90% (9 cases) by STO, and 100% (20 cases) by SRA. In cases of SA and STO, all patients had distant stones except for one who had proximal stones. Postoperative complications including pain, swelling, wound dehiscence, sialocele, duct stricture, and facial palsy mainly occurred in cases treated with SRAs.Conclusion Appropriate use of various sialendoscopy-assisted approaches is mandatory to preserve the gland and minimize surgical complications in patients with different features of parotid gland stones.
Pracovná motivácia vo vzťahu k osobnostným črtám jednotlivca
Authors: Orenič Marcel
Published: January 2022

In the article, we focused on the topic of work motivation in relation to the personality traits of an individual. The article is divided into two parts. The first part is the theoretical part, the second part is empirical together with a summary. The theoretical part is devoted to the theoretical basis of various authors who dealt with the issue of motivation and the concept of personality. In the empirical part, we focused on the research, which we carried out using a questionnaire. We then processed it and analyzed the results. In the end, we summarized the research and tried to suggest possible solutions to the so-called recommendations for practice. URL: https://vsas.fvs.upjs.sk/
Analýza volieb do orgánov samosprávnych krajov v Slovenskej republike
Authors: Ivančík Lukáš
Published: January 2022

Elections are an essential part of any democratic country. With the establishment of self-governing regions, the first elections to the bodies of higher territorial units took place in Slovakia in 2001. Through them, voters can influence decisions at the regional level and be fully involved in decision-making processes. Only through elections is it possible to ensure the full participation of the population in decision-making on regional policy, which is ensured by the second level of regional self-government. The aim of the article is to analyze the constitutional regulation of regional elections in the Slovak Republic, to analyze all regional elections held since 2001 with a focus on voters participation, causes of non-participation and certain specifics that result from individual elections. Last but not least, the aim is to assess the participation of independent candidates and their growing popularity among voters. URL: https://vsas.fvs.upjs.sk/
PENGEMBANGAN KOTARA (KOMIK CERITA RAKYAT) “ASAL MULA DESA ALIANTAN” UNTUK SISWA SEKOLAH DASAR
Authors: Putri Silvia Eka , Kurniaman Otang
Published: January 2022

Penelitian ini bertujuan untuk mengembangkan komik cerita rakyat “Asal Mula Desa Aliantan” dan mengetahui kelayakan komik cerita rakyat “Asal Mula Desa Aliantan” tersebut. Produk komik cerita rakyat ini dibuat menggunakan aplikasi Clip Studio Paint. Metode penelitian yang digunakan adalah model 4D terdiri dari empat tahapan yaitu Define (Pendefenisian). Design (Perancangan), Develop (Pengembangan), dan Disseminate (Penyebaran) dan hanya dibatasi sampai tahap tiga. Pengumpulan data dilakukan dengan menggunakan angket, instrumen penelitian yang digunakan telah melalui proses validasi dengan validator. Jenis data yang dihasilkan berupa data kuantitatif yang dianalisis menggunakan pedoman kriteria penilaian untuk menentukan kualitas produk. Hasil validasi dari para ahli menyatakan bahwa produk KOTARA (Komik Cerita Rakyat) Asal Mula Desa Aliantan untuk siswa Sekolah Dasar yang dikembangkan oleh peneliti sangat layak digunakan. Penilaian ahli desain produk dengan persentase rata-rata sebesar 91.66% dengan kategori sangat layak, penilaian ahli bahasa dengan persentase rata-rata 92.70% dengan kategori sangat layak, dan pengguna lapangan berdasarkan desain produk dengan persentase rata-rata 86.10% serta penilaian dari pengguna lapangan berdasarkan penggunaan bahasa dengan persentase 85.41% dengan kategori sangat layak.
PERAN ORANG TUA PADA PROSES BELAJAR SISWA DI RUMAH SELAMA PANDEMI COVID-19
Authors: Syariati Tri Puput , Utaminingsih Sri , Santoso Santoso
Published: January 2022

Penelitian bertujuan: 1) Mendeskripsikan pola pembelajaran guru selama masa pandemi Covid-19, 2) Mendeskripsikan pola belajar di rumah siswa selama masa pandemi Covid-19; 3) Mendeskripsikan peran orang tua dalam mendampingi belajar di rumah siswa selama masa pandemi Covid-19;. Penelitian ini jenis field research. Responden dan subjek  dalam penelitian ini adalah siswa, orang tua, kelas I sampai dengan kelas V SDN Ngelowetan Kecamatan Mijen Kabupaten Demak. Instrumen berupa pedoman wawancara, dan cek lis dokumen. Teknik analisis data yang peneliti gunakan dalam penelitian ini adalah kualitatif deskriptif.. Pengumpulan data observasi, wawancara, dan dokumentasi. analisis data dalam penelitian ini menggunakan data collection, data reduction, data dispay, dan conclusion drawing/verification. Hasil penelitian: 1) pola pembelajaran guru menggunakan daring dengan aplikasi whatshap dan youtube, pada aplikasi whatshap guru membentuk group whatshap pada masing-masing kelas, sedangkan pada aplikasi youtube guru membuat chanel youtube yang memuat video pembelajaran 2) pola belajar siswa di rumah meliputi a) pola belajar terbimbing, b) pola belajar visual auditorial, dan c) pola belajar problem solving. pola belajar ini merupakan  cara siswa belajar memecahkan masalah-masalah dalam soal yang diberikan oleh guru untuk diselesaikan.. 3) peran orang tua dalam mendampingi belajar siswa di rumah meliputi a) peran dalam mengawasi kegiatan belajar, b) peran dalam mengawasi penggunaan waktu belajar, c) peran menolong anak dalam mengatasi kesulitan belajar.
DEVELOPING DIVISITE (DISCOVERY LISTENING WEBSITE) TO FACILITATE STUDENTS’ LEARNING IN LISTENING SUBJECT
Authors: Hidayat Muhammad Fajar , Hartiningsari Dwi Putri
Published: January 2022

This research aimed to develop DIVISITE (Discovery Listening Website) and facilitate students’ learning of the listening subject. The design of this research was educational R&D. The subjects of this study were the second-semester English Department students of STKIP PGRI Trenggalek for the academic year 2020/2021. The research procedure included needs analysis, studying education theories, developing the educational product, validating the product to experts, and field-testing. By using the website and combining it with the three stages in the Discovery Listening technique, it increased students' learning motivation and comprehension toward listening material. It was seen from the results of pre-motivation which obtained a score of 1051 (almost disagree). This implied that respondents rarely planned listening learning activities. Then, the results of the post-motivation questionnaire obtained a score of 1810 (almost agree). Thus, there was an increase related to students' learning motivation in listening by using the Discovery Listening Website. In conclusion, this research successfully developed DIVISITE (Discovery Listening Website) and facilitated students’ learning in listening. Furthermore, this research was able to achieve the research objectives, namely DIVISITE (Discovery Listening Website), to facilitate students learning in the listening subject.
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN MOTIVASI TERHADAP KINERJA GURU SEKOLAH MENEGAH PERTAMA
Authors: Rosmawaty Rosmawaty , Yahya Muh , Syukriani Andi , Elpisah Elpisah
Published: January 2022

Penelitian ini merupakan penelitian kuantitatif deskriptif, yang bertujuan untuk mengetahui: 1) kepemimpinan kepala sekolah , 2) tingkat motivasi guru, 3) tingkat kinerja guru. Populasi penelitian seluruh guru SMPN 14 Tanralili Maros sebanyak 23 orang. Pengambilan sampel mengunakan metode (sampling jenuh), maka sempel berjumlah 23 orang. Pengumpulan data melalui penyebaran angket, dokumentasi. Analisis data mengunak analisis deskriptif dan inferensial. Hasil penelitian menunjukkan bahwa: 1) kepemimpinan kepala sekolah berpengaruh positif secara signifikan terhadap kinerja guru, dimana nilai t hitung >t tabel (6.292 > 2.086), 2) motivasi guru berpengaruhan positif secara signifikan terhadap kinerja guru, dimana nilai t hitung >t tabel (7.236 > 2.086), 3) kepemimpinan kepala sekolah motivasi secara simultan berpengaruh positif dan signifikan terhadap kinerja guru SMPN 14 Tanralili Maros, kontribusinya sebesar 89.4 %. Disimpulkan bahwa kepemipinan kepala sekolah motivasi guru berpengaruh positif secara signifikan terhadap peningkatan kinerja guru SMPN 14 Tanralili Maros.
Enhancement of sustainable road design towards compatibility between pavement materials
Authors: Strömberg Larissa , Khazanovich Lev , Hintze Staffan
Published: January 2022

The need for correctly made comparisons of different pavement materials, regarding cost-efficiency to reduce the climate impact, is increasing, especially in connection with new types of climate-neutral materials, so that sub-optimizations and oblique competition do not arise. Both the Swedish and USA's authorities are beginning to demand the Environmental Product Declaration (EPDs) as a certificate of the pavements' environmental performances from the contractors. There are some methodological difficulties to use the EPDs for comparison of the environmental impacts between different asphalt mixes or between the asphalt- and concrete pavements. This paper has analyzed two new standards which propose to extend the declaration to several aspects of sustainability: technical, environmental and economic performance. In this article, we have investigated if these standards can be used to form a framework to create an extended sustainability declaration of road pavements allowed a multidisciplinary comparison of different materials based on technical performance, Life Cycle Assessment (LCA) and Life Cycle Cost Analysis (LCCA).
Improving the Environmental Situation Through Alternative Energy Sources
Authors: Gudoshnik E. , Chernogorodov D.
Published: January 2022

Along with the extensive use of classical energy keys in modern society, efforts are being made to integrate so-called non-traditional (or alternative) energy sources into the economic circulation. The article examines the types of alternative energy sources, their advantages and disadvantages in relation to the climatic and geographical circumstances of the territory. Annotation. Along with the extensive use of classical energy sources in society, efforts are being made to integrate so-called non-traditional (or alternative) energy sources into economic circulation. This article discusses the types of alternative energy sources, their benefits.
The Role of Mosque to Avoid Violent Extremism: A Comparative Study of Eastern and Western Countries
Authors: Ammad-ul-Haque Muhammad
Published: January 2022

The present project aims to conduct a comparative study between Eastern and Western countries on the role of mosques to avoid violent extremism in society analyzing their functioning. The purposes of the study are to explore the link between mosques and extremism and to draw a policy outline to avoid violent extremism. This is a qualitative study including formal and informal interviews, observations, and secondary data. Theoretically, the concept of Avoid Violent Extremism has been described in the light of a theory, Iannaccone and Berman’s (2006) Religious Extremism, and traced the relevant situation in the Pakistani context. Lahore, Karachi, Peshawar, and Quetta are the target cities from the Eastern side while Ottawa, New York, Paris, and London are from the Western side. This study reveals that sectarianism is deeply rooted in Pakistani mosques, variety in internal control systems, and lack of administerial regulations. In Western countries, there is scope for the training of Imams with the administerial checks on the performance of mosques and Imams, and promoting nationalism.  This project outlines a Nation Action Plan to incorporate the role of mosques in the welfare of the country and to avoid violent extremism and promote community resilience.