bluuebunny/crossref_metadata_2025 huggingface dataset:
The Structure of Network Administration on the Example of the Organization Market Surveillance Regarding Product Safety in the European Union
Authors: Żywicka Agnieszka , Kokocińska Katarzyna
Published: December 2023

This article examines how product surveillance actors operate in the EU’s network structure, with a focus on forms of cooperation. Specifically, the study explores coordination systems adopted in market surveillance to demonstrate the network structure’s suitability for implementing the European Union’s policy on product safety assurance. The paper aims to demonstrate that in the context of the rapidly evolving e-commerce industry and the rise in cross-border sales of goods to the EU, market surveillance is ensured through a legal framework that involves cooperation between surveillance authorities and economic operators at both the national and EU level, within a network structure. The effectiveness and efficiency of this approach is established through the coordination of actions and sharing of information among the entities involved.
The Constitutional Right of Parents to Bring up Their Children in the Context of Attempts to Amend the Education Law
Authors: Czarnek Przemysław
Published: December 2023

In recent years, there has been a significant amount of public debate, particularly from conservative and right-wing circles, regarding the issue of external organizations, notably NGOs, conducting extracurricular activities in Polish schools. In some cities, parents decided to let their children take part in extracurricular activities without full knowledge and awareness of the content of these activities and the teaching aids applied to them. There were frequently justified suspicions of children and young people being demoralised during these classes, particularly in relation to gender ideology and the so-called “hard” sex education. The article examines three pieces of legislation regarding education: 1) the Education Law Amendment Act on the Government’s Initiative, 2) the Education Law Amendment Act on the Deputies’ Initiative, and 3) the Citizens’ Bill “Let’s Protect Children. Let’s support parents.”
NILAI-NILAI FILOSOFIS EMOSI SEBAGAI DASAR BIMBINGAN MENTAL ANAK DI SMK PONDOK PESANTREN AL FALLAH LAMPUNG TENGAH
Authors: Wahyudin Wahyudin , Wahyudi Dedi
Published: December 2023

The role of school institutions in the mental formation of children has long been played by formal institutions. Essentially, every school has forms of local wisdom that are inherent and serve as a resilience system in dealing with a variety of problems. What drove this study was the existence of problems that occur in the SMK Ponpes Al Falah: first, the emotional temperament of children that sometimes leads to fatalism. Second, the child conflict that always reappears occurs between fellow friends and between good classmates sons and daughters who always justify the right. Third, the internal conflict in the classroom that sometimes does not end is caused by the individual's emotions being less able to control themselves.Philosophical values become the form of local norms used by the head of school and teachers in school institutions. Using interpretative analysis of data from observations and interviews, the study found that the philosophical values adhered to by the school's institution formed the foundation for addressing a variety of problems. The study found that the philosophical values adhered to by the school institutions form the foundation for addressing a variety of problems. The principal, who also serves as a dynamic force in this study, has important roles to play in terms of socialisation, integration, normative influence, and social control. The use of philosophical values in this article successfully demonstrates that philosophical values as a form of mechanism in mental formation can address social problems in the school environment.
BIMBINGAN KEAGAMAAN DALAM MENINGKATKAN RELIGIUSITAS SISWA DI SEKOLAH DASAR ISLAM TERPADU
Authors: Hardiansyah Fadhil , Uswatun Nafi'ah
Published: December 2023

Religious guidance is an effort to provide asssistance to a person who face problems using a religious approach so that they can awaken inner strength to encourage them to overcome the problems they face. The formulation of the research problem is the role of religious guidance in increasing the religiosity in aspects of worship and aqidah of class VI students at SDIT in Metro City. This research aims to analyze the role of religious guidance in increasing religiosity aspects of worship and aqidah of class VI SDIT in Metro City student. This type of research is field research with a qualitative descriptive nature. The resources persons in this research were 8 students, homeroom teachers and religious advisors. Data collection tools include observation, interviews and documentation. Based on the results, religious guidance at SDIT in Metro City has an important role in increasing student religiosity to improve the morals or behavior of class VI students at SDIT in Metro City. Religious guidance is provided in a directed manner to students through aspects of faith and worship in the form of delivering material and practice. This can be seen through the religious guidance program on the aqidah aspect, namely getting to know the companions of the Prophet Muhammad SAW, explaining the Prophet's Sirah, the pillars of faith and observing all of Allah's creation. Meanwhile, aspects of worship include Duha Prayer, Midday Prayer, Women's Fiqh, Learning to Read the Koran, Tahsin and Tahfidz, Getting to Know Fasting, Zakat, Explanation of Hadith 21 Arba'in Nawawiyah.
Re: Re: Teleology and the Meaning of Life
Authors: Kiritani Osamu
Published: December 2023

Some remarks are made on a previous paper “Re: Teleology and the Meaning of Life” (https://doi.org/10.32388/1LT25R.3).
Likuiditas dan Solvabilitas Implikasinya Terhadap Profitabilitas Pada PT Bumi Serpong Damai Tbk Periode Tahun 2010-2020
Authors: Supatmin Supatmin , Sutiman Sutiman , Faisal Faisal
Published: December 2023

Penelitian ini bertujuan untuk Menguji Current Ratio dan Debt to Equity Ratio terhadap Return on Equity pada PT Bumi Serpong Damai Tbk Periode 2010-2020. Jenis penelitian ini bersifat deskriptif kualitatif. Adapun populasi yang dipergunakan berupa data laporan keuangan dari PT Bumi Serpong Damai Tbk periode 2010-2020, sedangkan analisis data yang dipergunakan meliputi rasio keuangan dengan current ratio, debt to equity ratio dan return on equity, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Adapun Hasil uji t (parsial) diperoleh current ratio berpengaruh terhadap return on equity, sedangkan debt to equity ratio berpengaruh terhadap return on equity. Hasil uji F (simultan), current ratio dan debt to equity ratio berpengaruh terhadap return on equity. Kata kunci: Current Ratio; Debt to Equity Ratio; Return on Equity
Academic Resilience of High School Students Based on Gender Types at Limited Face to Face Learning Time
Authors: Faturrohmah Afi , Sagita Dony Darma
Published: December 2023

Academic resilience is the resilience of a student that allows him to bear all academic burdens and adapt to a new way of learning because by becoming a resident student it will have influence to keep and make better student welfare, including learning in the Covid-19 pandemic situation. The purpose of this study was to provide an overview of the academic residency of the students of state junior high school 130 Jakarta during the Limited Face-to-Face Learning period based on gender. Measurement of academic resiliency level in this research using resiliency dimensions measured by the adaptation results of the Adaptation Factor Analysis of Academic Resilience Instruments Version Indonesia: Exploratory and Confirmatory Approaches using quantitative methods. The sample used was 290 students of SMPN 130 Jakarta with descriptive analysis techniques found that the average academic residency of SMPN 130 Jakarta students was 90.01 which can be categorized as moderate and there is a no difference between the academic residency rate of female students and male students.
Enhancing Critical Thinking Skills in Students: A Study on the Effectiveness of Group Counselling Strategies Using the Talking Stick
Authors: Herawati Anna Ayu , Syahriman Syahriman , Saputra Adif Jawadi , Mishbahuddin Arsyadani , Habibi Ahmad Syaf Ya
Published: December 2023

Critical thinking skills are a crucial aspect of education aimed at equipping students with strong analytical abilities, deep understanding, and effective problem-solving skills. The primary objective of this study is to assess the impact of implementing the talking-stick-playing strategy during group guidance sessions on the enhancement of critical thinking skills among students majoring in Guidance and Counseling at Bengkulu University. The research methodology employed in this investigation is experimental, utilizing a one-group pretest-posttest design. Participant selection involved purposive sampling, with a sample size of eight students from 29 students. Data collection used the critical thinking ability scale adapted from Purnomo (2020), comprising 5 dimensions and 15 statement items. Analytical techniques were using descriptive analysis and Wilcoxon test analysis. Findings from the descriptive analysis reveal that students' critical thinking abilities were categorized as sufficient before the intervention, but improved to a good level after the treatment. Furthermore, the Wilcoxon test results yielded an Asymp. Sig. (2-tailed) value of 0.000, indicating that the implementation of the talking-stick strategy during group guidance sessions significantly influences the development of students' critical thinking skills. This indicates that the structured and participatory communication method introduced through the Talking-Stick helps students develop their critical thinking skills. Therefore, this approach should be considered by educators and counsellors as a valuable resource in enriching students' learning experiences in higher education.
The Impact of Academic Stress and Cyberloafing on Students’ Smartphone Addiction
Authors: Sriwahyuningsih Vera , Barseli Mufadhal
Published: December 2023

This research is motivated by the high level of smartphone addiction among students. This is due to the coping activities carried out as a form of release from academic stress experienced by students. One of these coping activities is cyberloafing behavior. This study aims to determine the impact of academic stress and cyberloafing on smartphone addiction. This study is quantitative research with multiple regression analysis. The population in this study were 319 students of class XI SMA N 4 Padang, and the sample size was 177 people using the Proportional Random Sampling technique. The data was collected using an academic stress instrument. The results of the validity and reliability test of the academic stress instrument adapted from the SSA scale (Academic Stress Scale) were declared valid and reliable. Data were analysed with descriptive statistics and multiple regression. The results of this study indicate that academic stress and cyberloafing together have a significant impact on smartphone addiction. This means that the higher the level of academic stress experienced by students and the higher the cyberloafing carried out, the higher the level of smartphone addiction by students. This finding can be a reference for counselling teachers to provide services in reducing academic stress and reducing the level of cyberloafing and smartphone addiction in students.
Multiplier Effect Pemulihan Aset di Kejaksaan
Authors: Azrica Hanita , Safitri Rahmad , Riza Muarrif Muhammad
Published: December 2023

This study aims to evaluate the impact of asset recovery on the Bireuen District Attorney's Office on law enforcement and corruption eradication in the Bireuen Regency Government. This research is classified as literature research with a qualitative approach. The methodology used is a normative juridical study of the Attorney General's Regulation of the Republic of Indonesia Number 7 of 2020 concerning the Second Amendment to the Attorney General's Regulation Number PER-027/A/JA/ 10/2014 concerning Guidelines for Asset Recovery. The results of the study concluded that asset recovery by the Bireuen District Attorney's Office had a significant positive impact on law enforcement and corruption eradication in Bireuen Regency. Asset recovery strengthens public trust in law enforcement agencies, increases accountability, and reduces corruption.
Planning and processing of Zn-Ni alloy thin film by electrodeposition
Authors: BENDEBANE Hawa , BENDEBANE Salima , AMİRAT Samia , REHAMNIA Rabah
Published: December 2023

This work aims to improve and characterize a Zn-Ni alloy thin film from a sulfated bath by an electrochemical process. Experimental planning was applied using Minitab 19. For the selection of the best bath composition, a mixture design was applied. It was found that the best bath composition is [boric acid] = 0.1M, [saccharin] = 0.3 g/L, and [2-butene-1,4-diol] = 0.1 g/L. In order to optimize the best experimental conditions to have a better coating an application of the Box-Behnken design has been examined. Temperature, current density, and the ratio [Ni2+]/[Zn2+] are the various parameters. It was found that the best coating in terms of quality, corrosion resistance, brightness, and hardness was obtained under the following conditions: T= 30°C; i= 0.5A/dm2 and [Ni2+]/[Zn2+] = 0.53 with a theoretical response of 312.66 HV and an experimental response of 312.30 HV.These results were confirmed by morphological (SEM) and elemental (EDS) analyses.
3D TiO2 modified with reduced graphene embed into polyvinyl alcohol: photoanode electrode for oxygen evolution reaction
Authors: TEZCAN Fatih , DEMİR Didem
Published: December 2023

The photocatalytic hydrogen production from water splitting using solar energy is one of the promising trend research topics within the scope of green energy production. A photoelectrochemical set up consists of photoelectrode materials that directly uses photon energy convers water to hydrogen and oxygen. The photoelectrodes are photoanode and photocathode materials n-type and p-type semiconductor, respectively. In this study, the 3D TiO2 photoanode surface was modified by coating it with reduced graphene (rG) added polyvinyl alcohol (PVA) gel. PVA synthetic polymer with thermal stability, mechanical stability and low cost was preferred to provide distribution of rG material on 3D TiO2 active surfaces. In this context, different amounts of rG (2.5, 5, 10 and 20%, based on polymer weight) impregnated with PVA gel coated on the 3D TiO2 semiconductor surface were investigated. The solar light absorption behaviour and molecular interactions of the different amounts of rG in PVA on 3D TiO2 semiconductor were monitored by UV-vis and Raman spectrometer. A photocatalytic performance of photoelectrodes were conducted by Electrochemical Impedance spectroscopy (EIS), linear sweep voltammetry (LSV) and chronoamperometric measurement under 100 mW cm-2 solar light. Raman spectrum showed dispersion of RG in PVA. EIS measurement showed that the polarization resistance (Rp) increased in 3D TiO2 with only PVA coating, while the addition of rG to PVA caused a decrease in Rp at the semiconductor/electrolyte interface under sunlight. Furthermore, LSV and chronoamperometric measurement concluded that the increased amount of rG added to PVA increased the photoresponse of 3D TiO2 up to the limit rG value.
Comparison of thewound healing effects of vascular endothelial growth factor a (VEGF-A) and transforming growth factor beta 3 (TGF-β3) on gingival cells
Authors: YELLİ Serkan , YILDIRIM Aslı , ERDEN TAYHAN Seçil , BİLGİN Sema , GÖKÇE İsa
Published: December 2023

Each tissue has its own anatomy and physiology. The deterioration of these structures by various effects (crushing, puncture, pathogens, etc.) is called as wound. The tissue exposed to these effects wants to gain the same function and anatomy. This phenomenon is called wound healing. Wound healing is a process that involves many reactions and cytokines. Since it is known that TGF-β3 and VEGF-A proteins which are among these cytokines, play an active role in wound healing stages. In the present study, it was decided to examine the wound healing effects of the non human gingival fibroblast cells comperatively. Wound healing process under the influence of these cytokines was performed by in vitro scratch analysis which is known as easy, reliable and cheap technique. In this context, firstly cell viability analysis was performed to determine the most effective dose for inducing cell proliferation. After this experimental step, gingival cells were incubated for 72 hours with suitable TGF-β3 and VEGF-A doses. As a result of the study, it was concluded that TGF-β3 and VEGF-A proteins are not cytotoxic and have a wound-healing effect on gingival fibroblast cells.
Ultrasonic extraction conditions using response surface methodology: total phenolic content of bee pollen
Authors: GÜRGEN Ayşenur , CAN Zehra , KARA Yakup , ŞAHİN Hüseyin
Published: December 2023

Bee pollen plays a significant role in bee nutrition, bee population sustainability, pollination processes, and its health and nutritional benefits for humans. It contains protein, vitamins, minerals, and antioxidants, offering valuable nutritional properties. The total phenolic content (TPC) is an important parameter in determining the nutritional and health value of pollen. The presence of high levels of phenolic compounds in pollen enhances their health benefits and can provide protective effects against diseases by combating oxidative stress. In the study, ultrasonic extraction conditions for pollen were optimized using the Response Surface Method to maximize TPC. The experimental study was designed according to Box-Behnken design: 30–70% ethanol ratio, 5–15 min of extraction time, and 10–20% ultrasonic amplitude modulation (AM). The TPC of the obtained extracts were determined using the Folin-Ciocalteu procedure. The optimal extraction conditions were predicted as 60.012% ethanol ratio, 11.054 min, and 19.160% AM for reaching 9.572 mg/GAE g extract.
Green synthesis and characterisation of silver nanoparticles using Prunus laurocerasus L. fruits
Authors: KARAN Tünay , ERENLER Ramazan
Published: December 2023

Nanotechnology is the most well-known disciplines of science due to its wide range of applications. Nanoparticles have been used commonly for agriculture, electronic, medicine, medicinal material, and sensory. In this study, Prunus laurocerasus L. fruits were heated in distilled water for 2 hours at 40°C. After filtration, the treatment of silver nitrate (1.0 mM) with plant solution yielded silver nanoparticles (AgNPsμ@pl). Advanced spectroscopic techniques elucidated the synthesized AgNPs@pl. The functional moieties of secondary metabolites responsible for capping, reducing and stabilizing agents were determined by Fourier transform infrared spectroscopy (FTIR). The surface plasmon resonance at 468 nm was presented by UV-Vis spectroscopy. Transmission electron microscopy (TEM) displayed the particles as spherical in the size of 15 nm. The structure and particle size were also calculated by X-ray diffraction (XRD) spectroscopy and AgNPsμ@pl were found as cubic structure with the particle size of 17 nm. The zeta potential confirmed the stability of nanostructures. The high negative zeta potential value (-16.5 mV) displayed the dispersion of the nanostructure with stability.
Faktor Penentu Perawat sehat di Rumah Sakit
Authors: Sudjiati Endang , Handiyani Hanny , Kuntarti Kuntarti , Rahman La Ode Abdul , Suryani Cori Tri
Published: December 2023

Healthy behavior carried out by nurses often does not produce good results due to several factors. The risks that arise due to not behaving healthy nurses can reduce the health condition of nurses and the quality of service. The purpose of this study was to identify the factors that can influence the behavior of healthy nurses. The research method used a cross-sectional design to 356 nurses at the General Hospital in Jakarta. The results of the analysis showed that there was a significant relationship between age 35 years (p = 0.038) and education D3 Nursing/Midwifery (p = 0.034) with healthy nurse behavior. In multivariate analysis, the most influential variables on the behavior of healthy nurses were physical activity (p<0.05; OR = 4.760, 95%CI), spiritual (p=0.211; OR = 1.456, 95%CI) and stress management (p< 0.05; OR = 4.549, 95%CI). Recommendations to improve the behavior of healthy nurses by making healthy nurse programs on a regular basis.
Pendampingan Peningkatan Kecerdasan Spiritual Siswa SMPN 3 Slahung Ponorogo Melalui Pembiasaan Sholat Dhuha Berjamaah dan Pembacaan Sholawat Nariyah
Authors: Setyowati Endah , Nurcahyani Alvina , Prastika Dea Frescilia Ajeng , Salma Rosyida
Published: December 2023

Tujuan dari kegiatan pengabdian masyarakat ini adalah sebagai pendampingan dalam meningkatkan kecerdasan spiritual siswa SMPN 3 Slahung, Ponorogo. Upaya peningkatan kecerdasan spiritual ini dilakukan dengan membiasakan siswa untuk tertib melaksanakan Sholat Dhuha berjamaah yang sebelumnya diawali dengan pembacaan Sholawat Nariyah. Kegiatan pengabdian masyarakat di SMPN 3 Slahung ini menggunakan pendekatan Asset Based Community-driven Development (ABCD). Berdasarkan pendekatan ABCD ini, tim pengabdian masyarakat mengetahui bahwa terdapat potensi yang dapat dikembangkan di SMPN 3 Slahung pada bidang keagamaan. Para siswa SMPN 3 Slahung telah memiliki kebiasaan yang baik mengenai Sholat Dhuha, namun potensi tersebut harus terus dilakukan monitoring dan inovasi. Kegiatan pengabdian masyarakat ini dilaksanakan pada bulan Juli hingga Agustus 2023. Inovasi yang diberikan oleh tim pengabdian masyarakat yaitu dengan pembacaan Sholawat Nariyah sebelum pelaksanaan Sholat Dhuha berjamaah. Selain bertujuan meningkatkan kecerdasan spiritual juga dapat membentuk sikap dan perilaku siswa yang terbiasa gaduh dan bercanda sembari menunggu imam sholat datang. Hasil evaluasi dari pelaksanaan kegiatan ini adalah bahwa kegiatan yang dilaksanakan dapat memberikan perubahan pada beberapa siswa, meskipun belum sempurna. Rutinitas kegiatan keagamaan ini harus terus mendapatkan pemantauan dari pihak sekolah, khususnya pengawasan dari para guru, agar dapat mengupayakan peningkatan kecerdasan spiritual siswa SMPN 3 Slahung.
Egzersizin İmmunite Üzerindeki Etkisine Genel Bakış
Authors: DURAN Nizami
Published: December 2023

Sporun, fiziksel aktivitenin ve egzersizin sağlıklı yaşam için önemi tartışmasızdır. Sağlıklı yaşam için düzenli spor yapmanın kişinin fiziksel ve psikolojik refahı açısından faydası günümüzde herkes tarafından kabul edilen bir gerçekliktir. Bu çalışmada düzenli egzersiz yapmanın bağışıklık sistemindeki hücrelerin fonksiyonlarının ve çalışması üzerindeki etkinliklerinin detaylı olarak derlenmesi amaçlanmıştır. Düzenli spor yapmak insan bedeninde çeşitli immunolojik, fizyolojik ve anatomik reaksiyonlara ve değişikliklere yol açmaktadır. Düzenli spor yapmanın anatomik ve fizyolojik değişimlerle ilgili olduğunu gösteren çeşitli çalışmalara rastlanabilse de immünolojik etkileri üzerinde detaylı çalışmaların sayısı oldukça sınırlıdır. Düzenli spor yapmanın insan vücudunda immunolojik etkinliklerinin moleküler mekanizmasının izahı son yıllarda ilgi çeken konuların başında gelmektedir. İmmun sistem insan vücudunu enfeksiyon hastalıkları başta olmak üzere, kardiyovasküler, nörolojik ve metabolik birçok hastalık ve probleme karşı da daha dirençli hale getiren sistemdir. Bu sistemin çalışmasını regüle etmek aynı zamanda immuniteyi güçlendirmek anlamına gelecektir. Düzenli egzersiz yapmak konaktaki çok çeşitli immun mekanzimanın çalışmasını regüle edebilmektedir. Bu sebeple bağışıklık sistemini güçlendirmenin en önemli ve kolay yollarından biri düzenli egzersiz yapmaktır.
EDUTainment: Effectiveness of Game-based Activities in Teaching Ecosystem Topics
Authors:   Sorsogon State University, Sorsogon City, Philippines, Lasala Nestor Jr.
Published: December 2023

This study utilized four game-based activities (GBAs) developed by the researcher to determine their effectiveness in teaching Ecosystem topics for Grade 7 Biology in terms of (1) conceptual understanding and (2) nature of engagement. This quasi-experimental study used a mixed-method approach. Pre-test and post-test results show that the integration of GBAs in the lessons significantly improved students’ academic performance in terms of conceptual understanding. Students' reports and teachers' observations also indicated that GBAs could enhance students’ engagement in their lessons and learning process. The results of this study support the relevance of using game-based activities as pedagogical and learning tools as they could improve students’ understanding of concepts and engagement in the lessons and learning process. Considering the needs and goals of students can maximize the positive effects of GBA integration.
Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency
Authors: Arosid Deden Muhammad
Published: December 2023

The economic crisis that hit Indonesia due to the Covid-19 pandemic had a huge impact in several regions, one of which was Cianjur Regency. It is difficult for the government and the community to run the wheels of the economy, causing a decrease in local revenue. One of the sources of Regional Original Income (ROI) which has an important role is regional taxes. Based on previous studies, this research focused on 3 types of taxes, namely Advertising Tax, Underground Water Tax, and Swallow's Nest Tax. The purpose of this study was to find out how much influence these three taxes had on Cianjur Regency Regional Original Revenue during the Covid-19 pandemic. The method used in this research is descriptive method and verification method. The results showed that the Advertising Tax, Underground Water Tax, and Swallow's Nest Tax experienced an increase in tax revenue during the Covid-19 Pandemic and had an effect on the ROI of Cianjur Regency.
Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors
Authors: Suhidayat Tatang , Ravitilova Ravitilova , Handayani Ai , Daniel Tambunan Fransisco Wanviano
Published: December 2023

This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA SUBSEKTOR KIMIA DI BEI TAHUN 2017 â€“ 2021
Authors: Kasir Kasir
Published: December 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage dan capital intensity terhadap penghindaran pajak pada perusahaan subsektor kimia.Dalam penelitian ini data yang digunakan adalah data sekunder dengan sampel sebanyak 9 perusahaan dari 18 perusahaan yang terdaftar di BEI subsektor kimia. Adapun model regresi yang dipergunakan dalam penelitian ini adalah dengan menggunakan Analisa Regresi Berganda.Hasil penelitian ini secara uji t (parsial) menunjukan bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak, untuk leverage dan capital intensity berpengaruh terhadap penghindaran pajak. Sedangkan secara uji F (simultan) menunjukan bahwaÂ  profitabilitas, leverage dan capital intensity secara bersama-sama berpengaruh terhadap penghindaran pajak dengan tingkat koefisien determinasi sebesar 21,6%, sisanya sebesar 78,40% dipengaruhi oleh faktor lain yang tidak di masukan dalam penelitian ini, seperti size, current ratio dan intensitas persediaan
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA SUB SEKTOR PERBANKAN
Authors: Leonora Helen , Apriwenni Prima
Published: December 2023

Every year there are always cases of fraud that become a problem within the company. Sometimes companies show performance results that do not reflect the real state of affairs. Because companies want to be seen as good by everyone, it allows companies to falsify published data. The purpose of this study to determine the effect of fraud hexagon in detecting the potential occurrence of fraudulent financial statements in the financial industry, especially banking. This research method is quantitative. Analysis technique using IBM SPSS software used in this study is multiple regression analysis, namely f Test, t test, and coefficient of determination test. The results showed that the use of the Hexagon Fraud method can help improve the ability to detect potential fraud in financial reporting. By considering six key variables associated with potential fraud, companies can identify patterns or suspicious behavior in their financial statements. Furthermore, this method has a higher success rate compared to other approaches that only consider one or two variables. The conclusion of this study is that it cannot be concluded the effect of pressure, opportunity, capability, rationalization and collusion on Fraudulent Financial statements. While there is enough evidence that the arrogance variable affects Fraudulent Financial statements.
PENGARUH TRANSFER PRICING, KONEKSI POLITIK, DAN CAPITAL INTENCITY TERHADAP AGRESIVITAS PAJAK
Authors: Utami Indri
Published: December 2023

Agresivitas pajak merupakan suatu upaya yang lebih agresif dalam mengurangi beban pajak. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi agresivitas pajak yaitu dengan menggunakan variabel yang terdiri dari transfer pricing, koneksi politik, dan capital intensity. Perusahaan yang digunakan dalam penelitian ini yaitu perusahaan sektor energi yang telah terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2020-2022. Sampel penelitian ini dipilih dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa transfer pricing, koneksi politik, dan capital intensity tidak berpengaruh terhadap agresivitas pajak.
Analisis Faktor Yang Berpengaruh Terhadap Audit Delay Melalui ROA (2016-2020)
Authors: Simanjuntak Winda , Gultom Alex Sandra Fernando , Sulia Sulia
Published: December 2023

Penelitian ini dilakukan untuk mengevaluasi dampak ukuran perusahaan, usia perusahaan, DER, CR, dan pendapat auditor terhadap keterlambatan audit, dengan ROA berperan sebagai variabel perantara. Studi ini difokuskan pada perusahaan yang beroperasi di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Sampel penelitian mencakup 25 perusahaan yang dipilih melalui metode purposive sampling, menghasilkan total 125 observasi. Analisis data melibatkan regresi linear berganda dan analisis jalur. Temuan menunjukkan bahwa ukuran perusahaan, usia perusahaan, DER, CR, pendapat auditor, dan ROA perusahaan secara bersama-sama memengaruhi keterlambatan audit. Secara khusus, usia perusahaan dan ROA memberikan kontribusi pada keterlambatan audit, sementara ukuran perusahaan, DER, CR, dan pendapat auditor tidak menunjukkan pengaruh signifikan terhadap keterlambatan audit. Analisis jalur menunjukkan bahwa ROA tidak berperan sebagai perantara dalam hubungan antara ukuran perusahaan, usia perusahaan, DER, CR, dan pendapat auditor terhadap keterlambatan audit.Â Kata Kunci: Audit Delay, CR, ROA, Ukuran Perusahaan, Umur Perusahaan
La actividad pedagógica en las escuelas primarias
Authors: Ruiz López Salvador , Arzola Franco David Manuel , Cano Medrano Irma Mercedes
Published: December 2023

Este reporte proviene de un proceso de investigación; realizado por docentes del cuerpo académico de Política y Gestión en Educación y sus alumnos de los grupos de maestría del Centro de Investigación y Docencia. La actividad de los docentes con sus alumnos en la educación primaria sigue siendo el principal medio por el cual se organizan las condiciones para que los estudiantes construyan sus conocimientos, especialmente en el contexto de la reforma curricular de 2009 que se generalizó a partir de la publicación del Plan y los programas de estudio del 2011. Conocer y describir en qué consiste la cotidianidad de las actividades que el docente emprende en el día a día para interaccionar con sus alumnos y propiciar situaciones de aprendizaje permite valorar la riqueza de estrategias, diseños y decisiones que emergen en la cotidianidad escolar, igualmente permite tener un referente desde el cual se pueden establecer comparaciones entre lo que dicta la propuesta curricular oficial y lo que realmente se realiza en las escuelas. Como producto del análisis de la información obtenida surgen algunas reflexiones en torno a la actividad pedagógica que desarrollan los docentes en un contexto entre dos reformas, una implementada bajo el enfoque por competencias con un marcado énfasis en la capacitación de los profesores para que pudieran aplicarlo en las aulas, y otra que se orientó más en el sentido normativo dirigida principalmente hacia la regulación de los procesos escolares y con afectación en el ámbito laboral.
Penyuluhan Kesehatan: Upaya Pencegahan Dampak Jangka Panjang Infeksi Saluran Kemih di SMA Negeri 8 Ternate
Authors: Albaar Muhamad Taha , Masrika Nur Upik En , Wahyudi Ridwan Bachtiar
Published: December 2023

ABSTRAK Infeksi Saluran Kemih (ISK) merupakan infeksi kedua tersering pada tubuh manusia setelah infeksi saluran pernafasan. Kejadian ISK di Indonesia masih cukup banyak sekitar 180.000 kasus baru pertahun. Penyakit ISK ini erat kaitannya dengan personal higien yang bisa disebabkan kondisi kamar mandi yang tidak bersih dan kebiasaan menahan kencing. Sekolah merupakan tempat siswa menimba ilmu dengan agenda pembelajaran yang padat, sarana kebersihan yang dipakai secara umum, dan usia siswanya tergolong dalam usia produktif. Dampak dari ketidaktahuan dan keterlambatan penanganan dapat memberikan efek buruk pada organ Ginjal di masa akan datang. Pengabdian ini dilakukan untuk memberikan pengetahuan kepada para siswa-siswi terkait penyakit ISK, dampak jangka panjang dan bagaimana proses mencegahnya. Kegiatan pengabdian dilaksanakan di Sekolah Menengah Atas Negeri (SMA N) 8 Ternate berupa pemberian materi dengan mengukur tingkat kepemahaman peserta dengan kuesioner pre-pasca kegiatan. Didapatkan bahwa terjadi peningkatan pengetahuan mahasiswa dalam menerima materi yang diukur melalui nilai rata-rata dalam menjawab soal dengan benar pada pre kegiatan sebesar 63% dan pada pasca kegiatan meningkat menjadi 83%. Metode penyuluhan berhasil meningkatkan pengetahuan siswa-siswi dalam mencegah kejadian dan komplikasi akibat ISK. Kata Kunci: Infeksi Saluran Kemih (ISK), Personal Higien, SMA, Ternate  ABSTRACT Urinary Tract Infection (UTI) is the second most common infection in the human body after respiratory tract infections. The incidence of UTI in Indonesia is still quite high, with around 180,000 new cases per year. UTI is closely related to personal hygiene, which can be caused by unclean bathroom conditions and the habit of holding urine. School is a place where students gain knowledge, It has a busy learning agenda, clean facilities are generally used, and the students are of productive age. The impact of ignorance and slow treatment can have negative effects on the kidney organs in the future. This service is carried out to provide knowledge to students regarding UTI, its long-term impacts, and how to prevent it. Service activities carried out at State Senior High School (SMA N) 8 Ternate took the form of providing material by measuring participants' level of understanding through pre- and post-activity questionnaires. It was found that there was an increase in students' knowledge of receiving material as measured by the average score in answering questions correctly in the pre-activity by 63%, and in the post-activity it increased to 83%. The counseling method was successful in increasing students' knowledge about preventing incidents and complications due to UTI. Keywords: Urinary Tract Infection (UTI), Personal Hygiene, SMA, Ternate
Faktor – Faktor yang Berhubungan dengan Partisipasi Lansia Pada Posyandu Lansia di Wilayah Kerja Puskesmas Sukamakmur Kabupaten Aceh Besar
Authors: Nurlia Feby , Ramadhaniah Ramadhaniah , Aramico Basri
Published: December 2023

ABSTRACT Posyandu elderly to improve the quality of life of the elderly. All activities in the services of the Elderly Posyandu are provided free of charge. However, the level of participation of the elderly in Posyandu activities for the elderly is still low. To find out the factors related to the participation of the elderly in the Posyandu for the elderly in the working area of the Sukamakmur Health Center, Aceh Besar District. This research is descriptive analytic with cross sectional study design. The population of all elderly aged 60-90 years in the Working Area of the Sukamakmur Health Center is 917 people. The research sample was 90 people. Sampling was carried out by Accidental Sampling. Data collection was done by interview and observation. The analysis used was univariate and bivariate analysis with the Chi-Square test. The results of the study showed that 58.9% of the elderly did not participate in the elderly Posyandu, 75.6% of the elderly had less knowledge, 47.8% of the elderly received less family support, 55.6% of the elderly had low motivation and 30% stated the role of health workers. less health. There is a relationship between knowledge (p = 0.001), motivation (p = 0.002) and the role of health workers (p = 0.009) with the participation of the elderly in the elderly posyandu. Keywords: Participation, Posyandu, Elderly, Knowledge, Family Support, Motivation, The Role of Health Workers  ABSTRAK Posyandu lanjut usia bertujuan untuk meningkatkan mutu kehidupan lanjut usia. Seluruh kegiatan dalam pelayanan posyandu Lansia disediakan secara gratis. Namun tingkat partisipasi Lansia dalam kegiatan posyandu Lansia masih rendah. Tujuan Untuk mengetahui faktor-faktor yang berhubungan dengan partisipasi Lansia pada posyandu Lansia di wilayah kerja puskesmas Sukamakmur Kabupaten Aceh Besar. Penelitian ini bersifat Deskriptif analitik dengan desain cross sectional study. Populasi seluruh Lansia umur 60-90 tahun di Wilayah Kerja Puskesmas Sukamakmur 917 orang. Sampel penelitian sebanyak 90 orang, Pengambilan sampel dilakukan secara Accidental Sampling. Pengumpulan data dilakukan dengan wawancara dan observasi. Analisis yang digunakan yaitu analisa univariat dan bivariat dengan uji Chi-Square. Hasil penelitian diperoleh sebanyak 58,9% Lansia kurang berpartisipasi pada posyandu Lansia, 75,6% Lansia yang memperoleh  berpengetahuan kurang, 47,8% Lansia memperoleh dukungan keluarga kurang, 55,6% Lansia yang memiliki motivasi rendah dan 30% menyatakan peran tenaga kesehatan kurang. Ada hubungan antara pengetahuan (p= 0,001), motivasi (p =0,002) dan peran tenaga kesehatan (p = 0,009)  dengan partisipasi Lansia pada posyandu Lansia. Kata Kunci: Partisipasi, Posyandu, Lansia, Pengetahua, Dukungan Keluarga, Motivasi, Peran Tenaga Kesehatan.
CHALLENGES AND THREATS TO THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION: RISK ANALYSIS AND ASSESSMENT
Authors:   Kadyrov Chechen State University, Alklychev Alklych M.
Published: December 2023

The article presents a brief analysis of challenges and threats in the field of ensuring the economic security of the state, their classification in order to protect national interests and implement strategic objectives for the diversification of the Russian economy in the context of anti-Russian sanctions.
Analysis of the role of leadership in improving employee performance at palm oil processing factories
Authors: Hakim Muhammad Naufal Amirul , Ningsih Margie Subahagia , Rida Rizkha
Published: December 2023

A company's survival can be maintained by increasing the productivity of its workers so that production results increase and provide more profits for the company. Increasing employee productivity, one of which is performance, is influenced by the role of company leaders. The performance of PTPN IV Adolina Perbaungan Palm Oil Processing Factory employees has decreased. One of the factors that influences employee performance is the role of leadership. Based on the interview results, this is due to a lack of employee awareness regarding the motivation provided by their leaders. This research is quantitative with a cross-sectional method using a research instrument in the form of a research questionnaire. Data analysis uses multiple linear regression tests. This research obtained results that the leadership and employee performance carried out at PTPN IV Adolina Perbaungan in the good category each had an average value of 3.9 and 4.0. Leadership significantly affects employee performance with a t-table value of 16.358 > 1.993 and a significance value of 0.000. The role of leadership influences employee performance improvement. Companies need leaders who can empower their employees so that the company's vision and mission can be achieved.
Effect of workload, work environment, and job insecurity on employee turnover intention
Authors: Handayani Noor , Indiworo Hawik Ervina , Meiriyanti Rita
Published: December 2023

Turnover intention occurs in companies engaged in manufacturing, namely PT Kertas Energi Mulia Jepara where for the past year this company has experienced turnover intention every month. The largest decrease in employees occurred in December as many as 70 employees. The reason employees leave the company is because they are not ready for the borong system applied to the company. This research purposes to analyse the effect of workers' compensation, work environment, and job insecurity on the likelihood of employee turnover. This research was conducted at PT Kertas Energi Mulia Jepara which is located at KM Sukri No. 5, Potroyudan XIV, Kec. Jepara, Jepara District, Central Java, Indonesia. Quantitative methods were used in this research. The data collection process was conducted by distributing questionnaires directly to employees, and 113 of them responded. The findings of this research indicate a positive and statistically significant relationship between workload and turnover intention, as well as a positive and statistically significant relationship between job insecurity and turnover intention, but no relationship between workplace environment and turnover intention. The adjusted coefficient of determination (R2) value was 0.238 or 23.8%, while other variables such as job stress and job satisfaction accounted for 76.2% of the variance
CARBON FOOTPRINT OF ELECTRICITY PRODUCTION
Authors: Butrym O.V. , Panchenko G.G.
Published: December 2023

A methodology for calculating the carbon footprint of electricity production has been developed, which meets the requirements of the ISO 14067 standard and the methods of inventorying greenhouse gas emissions of the Intergovernmental Panel on Climate Change. Calculations of the carbon footprint of electricity production using hard coal and natural gas, as well as its components, were performed for all stages of electricity production: during the construction of power plants, fuel extraction and fuel transportation, production and transportation of electricity, and waste management of its production. A comparison of the calculation results with literature data showed a significant excess of the carbon footprint of electricity production, which is produced using hard coal and natural gas at power stations in Ukraine. The reasons for exceeding the carbon footprint of electricity production in Ukraine relative to values in other countries are explained. It was determined that the reasons for such an excess are not only due to different levels of technical condition of power plant equipment, but also depend on calculation methods, in particular, the use of different limits of the life cycle of electricity production. Also (in the case of using natural gas) using different methods of destribution of fuel costs for the production of heat and electricity in the case of combined production of heat and electricity. Expected that the results of the work will be used in the calculations of the products carbon footprint for which uses electricity. Bibl. 18, Tab. 5.
APPLICATION OF ALTERING PRESSURE IMPULSES FOR DELIGNIFICATION OF WHEAT STRAW
Authors: Obodovych O.M. , Sydorenko V.V.
Published: December 2023

Based on the growth of global energy demand, the limitation of fossil energy sources, and the growth of greenhouse gas emissions due to the use of fuels based on them, there is a need for wider use of renewable energy sources in particular biomass. The main purpose of the stage of pretreatment of lignocellulosic raw materials for hydrolysis in the second-generation fuel ethanol production technology is to destroy the heterogeneous matrix, increase the surface area and porosity of the cellulosic material, and release carbohydrates from the lignin bond, thereby improving enzymatic digestibility. The aim of the study is to compare the effect of alternating impulses of pressure and autoclaving on lignin removal during the pretreatment of wheat straw for enzymatic hydrolysis in the technology of fuel ethanol production. It was determined that increasing the alkali concentration from 0.5 to 4 % wt. reduces the lignin content in the sample from 51.0 to 24.5 % of the initial content for autoclaving at 90 °С, at 121 °С the content of lignin decreases from 40.6 to 17.5 %. Processing at a temperature of 90 °С reduces the lignin content from 43.0 to 18.5 %. The minimum lignin content in the sample was 18.5 % of the initial content for autoclaving at 90 °C for 60 min process, at 121 °С the minimum content of lignin in the sample and the amount of released lignin was observed for 60 min and amounted to 17.5 %. Processing leads to the lignin content in the sample up to 17.5 % for 120 min. The minimum content of lignin in the sample for autoclaving was 17.5 % at 121 °С. For processing, the maximum value of removed lignin was 18.5 % at 90 °С. It was determined that the addition of alternating pressure pulses allows, at atmospheric pressure and a temperature lower than 100 °С, to obtain a degree of lignin removal comparable to the degree of lignin removal in an autoclave at a temperature of 121 °С, which is usually the basis for the process of pretreatment of plant raw materials for hydrolysis in the technology of obtaining fuel ethanol. Bibl. 16, Fig. 5.