bluuebunny/crossref_metadata_2025 huggingface dataset:
PKM Kelompok Pendidikan di Paud Islam Terpadu Al-Barkah Jakarta Timur
Authors: Sundari Marta , Megawati Ayu , Agusti Lin Suciani , Ningsih Retna
Published: March 2022

Hampir 7 bulan Pandemi COVID-19 yang melanda Indonesia tidak hanya berdampak pada sektor ekonomi yang terdampak tetapi juga sektor pendidikan. Di bidang pendidikan, pembelajaran tatap muka di sekolah bergeser menjadi pembelajaran online atau learning from home (LFH). Mau tidak mau, guru, siswa, dan orang tua harus dilibatkan dalam proses pembelajaran agar kegiatan belajar dari rumah (BDR) tetap berjalan efektif. Menjadi guru bagi sebagian orang di tengah pandemi tentu tidak mudah. Harapan yang tinggi membutuhkan kesabaran yang luas, sehingga tidak jarang mengeluhkan tidak efektifnya belajar dari rumah. Bagi guru, kegiatan BDR tentu sangat menyiksa, biasanya bertatap muka dengan siswa kini hanya bisa menyapa lewat online. Membaca nyaring merupakan kegiatan sederhana yang dilakukan tidak lebih dari 10 menit sehari tetapi jika dilakukan terus menerus dapat merangsang belajar membaca pada anak. Belajar membaca membutuhkan proses yang panjang dan kompleks, dari membaca anak memiliki perbendaharaan kata yang banyak sehingga mampu membaca meningkatkan kemampuan bahasanya. Jika kecerdasan bahasa anak sudah tercapai, tidak sulit bagi anak untuk belajar mengenal matematika. Masalahnya adalah banyak dari kita mendefinisikan matematika hanya dalam istilah kata-kata saya (kali, bagi, tambah, kurangi) ketika matematika ada di sekitar kita. Akibatnya, anak-anak dapat mengerjakan matematika tetapi tidak menyukai matematika. Melalui kegiatan membaca nyaring diharapkan anak mendapatkan dua rangsangan kecerdasan sekaligus yaitu kecerdasan bahasa dan kecerdasan matematis logis sehingga proses BDR terasa lebih menyenangkan.
Kata kunci : Matematika logis, Membaca nyaring, Anak usia dini
Memberikan Penyuluhan Tentang Matematika Veda Di Aplikasi Aku Pintar Guru (APG)
Authors: Awaloedin Mulawarman
Published: March 2022

Tujuan dari kegiatan pengabdian kepada masyarakat yang dilakukan dalam jaringan ini adalah untuk mengubah orientasi siswa guna mampu menyelesaikan permasalahan matematika dasar menggunakan metode matematika cepat veda (vedic speed math). Melalui pemahaman penggunaan metode ini, diharapkan akan mampu menaikkan kemampuan berhitung siswa yang menyenangkan (fun math concept). Guna menghubungkan antara metoda ini dengan para siswa, maka setelah berkomunikasi yang intensif dengan pengelola akun akupintar, disepakatilah bahwa akan diadakan pelatihan dan penyuluhan matematika dasar di akun akupintar. Penyuluhan diberikan kepada para guru-guru yang terdaftar di akun akupintar, melalui media zoom meeting dalam konsep webinar. Selanjutnya, webinar diadakan dengan metoda presentasi, latihan menyelesaikan soal-soal dalam hitungan  satu dan dua menit, dan kemudian dibahas. Hasil diskusi menunjukkan bahwa sorang guru yang akan mengajarkan metoda ini kepada siswa, harus mampu menyelesaikan soal secara rinci, dalam hitungan maksimum dua menit (meskipun dalam praktiknya, siswa harus menghitung kurang dari satu nenit). Tapi seorang siswa harus mampu menyelesaikan soal dalam hitungan detik, bukan menjawab secara rinci tapi secara cepat, benar dan menyenangkan.

Kata Kunci : matematika veda, matematika dasar sistem cepat, aplikasi aku pintar guru (apg apps)
Pelatihan Penyusunan Laporan Keuangan Dan Digital Marketing Pada Umkm Toko Dicky Putra Korden
Authors: Oktianingsih Kadek Devi , Dwipayana I Made Panji , Sumiasa Ketut , Astana I Gusti Made Okta
Published: March 2022

Seiring dengan adanya proses Ekonomi Pembangunan di Negara berkembang, Indonesia salah satu termasuk Negara berkembang yang sedang mengalami ekonomi pembangunan. Dengan adanya Ekonomi Pembagunan masyarakat diharapkan dapat menumbuhkan jiwa wirausaha untuk dapat bersaing pada Masyarakat Ekonomi Asean (MEA) pelaku bisnis di Indonesia dituntut untuk memunculkan ide-ide kreatif dan inovatifnya dalam menciptakan suatu karya atau produk yang dihasilkan, Usaha Mikro Kecil Menengah (UMKM) merupakan sasaran utama dalam hal kegiatan pendapat masyarakat tertinggi namun dibalik itu ada tantangan atau suatu keharusan yang harus dilakukan oleh pelaku UMKM untuk mengetahui perkembangan UMKM yang dijalankan. Tujuan dari pengabdian masyarakat ini yaitu untuk memberikan pembinaan dan pelatihan dalam hal pembuatan laporan keuangan dan digital marketing untuk kemajuan usaha. Teknik pengumpulan datanya dengan dokumentasi, wawancara, dan observasi serta dengan metode deskriptif.
Kata Kunci : UMKM, Laporan Keuangan, Digital marketing
Pelatihan Pemasaran Dalam Pengembangan UMKM Toko Dayuh
Authors: Adnyani Putu Thara Sri , Putra I Gusti Ngurah Kadek Hardiana , Permatawati Putu Devy Isabella , Dewi Komang Trisna Sari
Published: March 2022

UMKM (Usaha Mikro Menengah Kecil) merupakan salah satu sektor ekonomi yang mampu bertahan dalam goncangan krisis ekonomi. Usaha mikro, kecil dan menengah (UMKM) menjadi wadah yang baik bagi penciptaan lapangan pekerjaan yang direncanakan baik oleh pemerintah, swasta dan pelakunya usaha perorangan. Didalam UMKM kewalahan stok barang sering kali dapat terjadi karena di toko tersebut hanya menyetok barang secukupnya tanpa melebihi stok dari sebelumnya. UMKM (Usaha Mikro Menengah Kecil) masih banyak yang tidak memanfaatkan sosial media secara maksimal sebagai media promosi dan produksi yang sangat terbatas akibat bahan baku yang diproduksi sangat bergantung dengan alam khususnya Toko Dayuh yang terletak di Jalan Durian No.14 Singaraja. Metode penelitian yang digunakan adalah observasi lapangan dan wawancara maka solusinya dari permasalahan ini  adalah memberikan pelatihan kepada pemilik toko Dayuh tentang pemanfaatan sosial media untuk pemasaran dan memberi solusi untuk produksi. Pengembangan UMKM saat ini dapat memanfaatkan kemajuan teknologi informasi melalui media sosial.   Tujuan dari kegiatan ini PKL (Praktek Kerja Lapangan) ini agar para UMKM (Usaha Mikro Menengah Kecil) dapat memanfaatkan sosial media secara maksimal untuk pemasaran agar nantinya dapat menarik pelanggan baru

Kata Kunci : UMKM, Pemasaran, Produksi
Pembinaan Aspek Pemasaran dan Aspek Keuangan UMKM Warung Pidada
Authors: Nurkariani Ni Luh , Wijayanti Putu Tania , Martini Komang Rina , Lidyawati Ni Komang Ayu
Published: March 2022

Berdasarkan observasi yang dilakukan,terdapat  dua permasalahan yang dialami Warung Pidada, yaitu pada aspek pemasaran dan aspek keuangan. Dalam aspek pemasaran Warung Pidada sendiri hanya menggunakan Facebook untuk memasarkan produk, sedangkan di era globalisasi seperti sekarang ini begitu banyak aplikasi media sosial yang bisa digunakan sebagai media penunjang dalam berwirausaha atau bisa dikatakan Warung Pidada kurang update dalam penggunaan teknologi. Dalam aspek keuangan UMKM Warung Pidada  masih menggunakan pencatatan, perhitungan biasa dan juga tidak membuat laporan keuangan neraca atau laba rugi secara rinci. Atas permasalahan tersebut, mitra diberikan pembinaan tentang cara pembuatan akun media sosial Instagram dan Tiktok serta memberikan pembinaan tentang cara pembuatan laporan keuangan neraca dan laba rugi. Hasil dari kegiatan pengabdian ini adalah pemilik Warung Pidada lebih update dalam menggunakan media sosial untuk memasarkan produk dan juga bisa membuat laporan keuangan secara rinci agar pengelolaan keuangan menjadi stabil.

Kata kunci: Pembinaan, Pemasaran, Keuangan
Peran Kualitas Pelayanan, Total Quality Management dan Promosi Terhadap Kepuasan Pelanggan
Authors: Suyono Suyono , Purwati Astri Ayu , Cutan Michael
Published: March 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, Total Quality Management dan Promosi terhadap Kepuasan Pelanggan pada PT. Ray White Pekanbaru. Penelitian ini menggunakan metode deskriptif kuantitatif. sampel dalam penelitian ini berjumlah 80 orang responden dengan teknik random sampling yang merupakan pelanggan pada PT. Ray White Pekanbaru. Analisis data dalam penelitian menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa variable kualitas pelayanan, total quality management dan promosi berpengaruh positif terhadap kepuasan pelanggan. Variabel kualitas pelayanan, total quality management dan promosi berpengaruh secara signifikan terhadap kepuasan pelanggan pada PT. Ray White Pekanbaru.

Kata Kunci : Kualitas Pelayanan, Total Quality Management, Promosi, Kepuasan Pelanggan.
Pengaruh Inflasi, Produk Domestik Regional Bruto Dan Upah Minimum Regional Terhadap Indeks Pembangunan Manusia Propinsi Nusa Tenggara Timur
Authors: Kiha Emilia Khristina , Seran Sirilius , Seuk Gaudensia
Published: March 2022

Indeks Pembangunan Manusia di Provinsi Nusa Tenggara Timur tidak terlepas dari beberapa indikator Makro seperti Inflasi, PDRB dan Upah Mninmum Regional. Penelitian ini bertujuan untuk mengetahui pengaruh antara inflasi, PDRB dan Upah Minimum Regional Terhadap Indeks Pembangunan Manusia baik secara parsial maupun simultan. Penelitian ini menggunakan data time series (sumber Badan Pusat Statistik) Provinsi Nusa Tenggara Timur, data yang di kumpul dari tahun 2000-2019 menggunakan regresi berganda, kemudian di olah menggunakan SPSS 20.Berdasarkan hasil penelitian diperoleh bahwa secara parsial dan simultan ada pengaruh tidak signifikan  antara variabel Inflasi, PDRB dan Upah Mninmum Regional terhadap Indeks Pembangunan Manusia di Provinsi Nusa Tenggara Timur. Hal ini dikarenakan, Indeks Pembangunan Manusia dipengaruhi oleh variabel Inflasi, PDRB dan Upah Minimum Regional hanya sebesar 27 %,  sedangkan sisanya sebesar 73 % di pengaruhi oleh variabel lain diluar model penelitian ini. Variabel Upah Minimum Regional  memiliki pengaruh lebih dominan terhadap variabel IPM  di provinsi Nusa Tenggara Timur dari pada variabel Inflasi  dan PDRB  dikarenakan apabila upah tenaga kerja mengalami peningkatan maka kesejahteraan tenaga kerja tersebut akan meningkat sebagai akibat dari adanya peningkatan kualitas standar hidup layak sehingga salah satu indicator IPM yakni standar hidup layak dapat terpenuhi.
Kata Kunci : Inflasi, Produk Domestik Regional Bruto, Upah Mninmum Regional, Indeks Pembangunan Manusia
Corporate Governance, Firm Size dan Leverage Dalam Integritas Laporan Keuangan
Authors: Wahyuliza Suci , Geni Agredia Lenggo
Published: March 2022

Tujuan penelitian ini adalah untuk mengetahui hubungan kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, ukuran perusahaan, dan leverage terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015- Periode 2017. Sampel yang diperoleh sesuai kriteria berjumlah 39 responden. Teknik analisis data menggunakan analisis regresi linier berganda Hasil penelitian menunjukkan bahwa komite audit dan ukuran perusahaan berpengaruh positif terhadap integritas laporan keuangan. Kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan leverage tidak berpengaruh terhadap integritas laporan keuangan.
Kata Kunci: Tata Kelola Perusahaan; Ukuran Perusahaan; Pengaruh; Integritas Laporan Keuangan
Analisis Keefektifan Manajemen Pusat Pertanggungjawaban Pada CV. Funata Golden Tiotechnology: Desentralisasi Atau Sentralisasi ?
Authors: Tereza Ledia , Putri Novianti Arnas , Shoumi Nur El Hikmah , Sari Dian Puji Puspita , Aristi Mentari Dwi
Published: March 2022

Pada umumnya sebuah perusahaan diatur menurut garis pertanggungjawaban untuk mencapai tujuan dan menyusun berbagai strategi. Struktur organisasi perusahaan biasanya menentukan manajemen suatu perusahaan, yang dapat mengatur batasan dan arus pertanggungjawaban tersebut. Semakin besar organisasi maka semakin banyak garis pertanggungjawaban yang ada. Persaingan dunia bisnis semakin pesat sehingga perusahaan diharuskan dapat berorientasi ke depan untuk mengantisipasi berbagai kemungkinan yang terjadi dalam perkembangan bisnis perusahaan. Tidak terkecuali pada CV. Funata Golden Tiotechnology sebuah perusahaan berskala menengah di bidang distributor sparepart motor  dalam menentukan pusat pertanggungjawaban untuk pengambilan keputusan.

Kata Kunci: Pusat pertanggungjawaban, desentralisasi
Pengaruh Motivasi Belajar dan Penerapan Pendidikan Matematika Realistik Terhadap Prestasi Belajar Matematika dengan Kovariabel Kemampuan Numerik
Authors: Ismartaya Ismartaya
Published: March 2022

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan pendidikan matematika realistik terhadap prestasi  belajar matematika dengan kovariabel kemampuan numerik pada siswa SMAN 7 Kota Bogor kelas XI IPA penelitian ini menggunakan pola dasar The Posttest Only Control Group dengan kovariabel kemampuan numerik. Teknik pengumpulan data menggunakan wawancara dan kuesioner, sedangkan teknik pengambilan sampel menggunakan non  probability sampling dengan jumlah sampel 81 orang. Hasil penelitian menunjukkan bahwa motivasi belajar dan pembelajaran konvensional berpengaruh positif dan signifikan terhadap prestasi belajar siswa melalui kemampuan numerik siswa . Hal ini terlihat dari hasil analisis regresi linier sederhana, regresi linier berganda, uji t, uji koefisien determinasi, uji sobel dan analisis jalur. Kemampuan numerik  sebagai variabel moderator  memediasi antara motivasi  terhadap prestasi belajar siswa yang bersifat mediasi parsial maupun kemampuan numerik sebagai variabel moderator yang memediasi antara motivasi belajar siswa terhadap prestasi belajar siswa yang keduanya merupakan mediasi penuh.
Kata Kunci: Motivasi belajar, Pembelajaran Konvensional, Kemampuan numerik, Prestasi Belajar Siswa
Dinamika Pondok Pesantren Dalam Membina Keberagamaan Santri Kabupaten Padang Lawas
Authors: Harahap Musaddad , Siregar Lina Mayasari
Published: March 2022

Sejauh ini, sejarah mencatat bahwa pondok pesantren merupakan lembaga tertua di daerah Padang Lawas dibandingkan dengan lembaga-lembaga pendidikan formal lainnya. Semenjak zaman penjajahan disinyalir daerah ini sudah memiliki beberapa ulama sekaliber ulama-ulama yang lain di Nusantara dengan mendirikan pondok pesantren. Hanya saja karena jauh dari pusat pemerintahan, para ulama-ulama ini tidak begitu diekspos dalam sejarah Indonesia, padahal tidaklah kalah pentingnya peran mereka dalam membina keberagamaan dengan membangun lembaga pendidikan untuk anak-anak muslim di daerahnya. Lembaga pendidikan pondok pesantren tertua yang ada di kabupaten Padang Lawas sampai saat ini masih mampu berdiri kokoh dan tetap eksis membina anak-anak muslim walaupun perkembangannya tidak begitu melejit layaknya pondok pesantren Tebuireng, Gontor, Mustafawiyah dan sebagainya. Dengan pendekatan pustaka ditemukan bahwa seiring berkembangnya zaman, daerah Padang Lawas mengalami modernisasi yang ditandai dengan mekarnya daerah ini pada tahun 2007 dari Kabupaten Tapanuli Selatan. Pemekaran ini dilakukan atas amanah undang-undang otonomi daerah dan juga oleh sebuah kesadaran pounding father bahwa daerah Padang Lawas harus mampu bangkit dan mengejar ketertinggalannya dari daerah-daerah yang lain di Indonesia. Perajalanan waktu panjang kehidupan masyarakat Padang Lawas yang mayoritas muslim ini kemudian banyak melahirkan pesantren sebagai wahana untuk membina keberagamaan santri sebagai bentuk upaya melestarikan ajaran Nabi Muhammad SAW.
Kata Kunci : Dinamika, Pondok Pesantren, Keberagamaan
Penerapan Metode Ceramah Dengan Media Audio Visual Untuk Meningkatkan Minat Belajar Pendidikan Agama Islam
Authors: Hamzah Hamzah , Alfiat Daruli
Published: March 2022

Seiring dengan berkembangnya zaman yang begitu pesat, salah satunya dibidang teknologi dan informasi. Maka dirasa perlu oleh guru PAI memanfaatkan perkembangan teknologi tersebut seperti pemakaian media pembelajaran audiovisual. Metode ceramah yang selama ini menjadi favorit guru dalam menyampaikan pelajaran, bisa di variasikan dengan menggunakan media pembelajaran audiovisual seperti, menampilkan video, slide, gambar, suara, dan tulisan. Hal ini dapat meningkatkan minat belajar siswa terhadap pelajaran PAI. Sehubungan dengan demikian penulis ingin mengadakan penelitian tentang Bagaimana Penerapan Metode Ceramah Dangan Media Audiovisual Dengan Tujuan Untuk Meningkatkan Minat Belajar PAI Siswa Kelas XI IPA 3 SMAN 3 Pekanbaru. Jenis penelitian ini adalah penelitian tindakan kelas. Yang bertindak sebagai subjek adalah guru dan siswa kelas XI IPA 3 SMAN 3 Pekanbaru dan yang menjadi objek adalah metode ceramah dengan media audiovisual untuk meningkatkan minat belajar PAI. Teknik pengumpulan data yang digunakan adalah observasi dan angkat minat siswa terhadap PAI. Sebagai observer adalah peneliti berkerjasama dengan guru PAI. Berdasarkan data observasi dan angket disimpulkan bahwa Penerapan Metode Ceramah Dengan Media Audiovisual Kelas XI IPA 3 SMAN 3 Pekanbaru dapat meningkatkan minat belajar siswa terhadap PAI dengan persentase pada prasiklus 54%, pada siklus I yaitu 59,38%, dan pada siklus II yaitu 80,21%.

Kata Kunci: Metode Ceramah, Minat Siswa, Pendidikan Agama Islam, Audio Visual
Persepsi Mahasiswa Prodi Pendidikan Ekonomi STKIP PGRI Sumatera Barat tentang Kuliah Daring (Online) selama Pandemi Covid19
Authors: Eprillison Vivina , Ronald Jimi , Wahyuni Sri , Amelia Mona
Published: March 2022

Perkuliahan daring merupakan proses pembelajaran jarak jauh yang mempertemukan peserta didik dan pendidiknya secara virtual melalui berbagai variasi platform  media pembelajaran online. Selama pandemi covid-19, pemerintah pusat memberikan kebijakan bagi semua perguruan di Indonesia dan salah satunya STKIP PGRI Sumatera Barat untuk melaksanakan perkuliahan secara daring. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana persepsi mahasiswa khususnya prodi pendidikan ekonomi STKIP PGRI Sumatera Barat tentang kuliah daring selama pandemi covid-19. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dengan menggunakan metode survey yang dilakukan secara online dengan membagikan google form kepada responden. Hasil penelitian ini secara garis besar memaparkan mengenai ketersediaan sarana dan prasana ataupun perangkat teknologi yang digunakan selama proses perkuliahan daring,  jenis platform yang digunakan selama perkuliahan daring,  kendala yang dihadapi mahasiswa selama melaksanakan perkuliahan daring, akses internet dan juga quota internet yang dipergunakan selama perkuliahan daring dan berbagai hal lainnya yang terkait perkuliahan online selama pandemi covid-19.
Kata Kunci: Perkuliahan daring, pandemi covid-19
Nilai-Nilai Pendidikan Dalam Kisah As-Habul Jannatain Pada Surat al-Kahfi Serta Implikasinya Terhadap Pembentukan Akhlaq (Telaah Kitab-Kitab Tafsir Tentang Kisah as-Habul Jannatain)
Authors: Firdaus Firdaus , Hitami Munzir , Rusdi Rusdi , Anwar Abu
Published: March 2022

Salah satu cara Allah mendidik hambanya adalah melalui kisah-kisah yang terdapat dalam al-Quran. Akan tetapi pada saat sekarang ini orang sudah mulai meninggalkan kisah-kisah al-Quran tersebut dan menggantinya dengan kisah-kisah fiktif yang minim dengan unsur-unsur pendidikan. Dengan menggali kisah-kisah yang terdapat dalam al-Quran maka kita akan mendapatkan nilai-nilai pendidikan yang disajikan dalam Kisah tersebut. Penelitian ini adalah penelitian kualitatif dengan bentuk Library Reasearch. Dalam penelitian ini data diambil dari buku-buku ataupun jurnalyang memiliki kaitan dengan judul penelitian ini. Dari penelitian ini peneliti menemukan nilai-nilai yang terkandung dalam kisah as-habul Jannatin. Nilai-nilai  pendidikan tersebut adalah: Etos Kerja yang tinggi, Menjauhi gaya hidup Hedonis, dan berkomunikasi secara Qurani. Nilai-nilai tersebut akan memberikan implikasi yang baik terhadap pembentukan akhlaq.
Kata Kunci: Nilai-Nilai Pendidikan, Kisah Ashabul Jannatain, Pembentukan Akhlaq
Ukuran Perusahaan, Likuiditas, Leverage Terhadap Agresivitas Pajak: Profitabilitas Sebagai Moderasi
Authors: Malau Monica Sihol Marito Boru
Published: March 2022

Tujuan: Studi ini bertujuan untuk membuktikan efek dari ukuran perusahaan, likuiditas, leverage dan agresivitas pajak: dan peran moderat profitabilitas
Metode: sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada 2016-2019 dan menghasilkan 56 data sampel. Pengujian penelitian ini dilakukan dengan menggunakan analisis regresi dan tes Moderated regression Analysis (MRA).
Temuan: Temuan dalam penelitian ini bahwa ukuran perusahaan tidak berpengaruh pada agresivitas pajak, variabel likuiditas memiliki efek positif pada agresivitas pajak, variabel leverage memiliki efek negatif pada agresivitas pajak. Dalam studi ini ditemukan bahwa profitabilitas dapat memoderasi ukuran perusahaan pada agresivitas pajak, profitabilitas tidak dapat memoderasi efek likuiditas pada agresivitas pajak, dan profitabilitas tidak dapat memoderasi efek leverage pada agresivitas pajak.
Kebaruan: perbedaan antara penelitian ini dan penelitian sebelumnya adalah bahwa penelitian ini mencoba untuk mengintegrasikan beberapa topik mengenai variabel agresivitas pajak yang dipengaruhi oleh tiga variabel, yaitu ukuran perusahaan, likuiditas, leverage dengan menggunakan variabel moderat profitabilitas.
Persepsi Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dalam Masa Pandemi Covid 19
Authors: Chaerunisak Uum Helmina , Erawati Teguh , Septyarini Epsilandri , Anisa Dinda Ayu Nur
Published: March 2022

Purpose: SMEs are one of the sectors that have been affected by Covid 19 pandemic. SMEs must adapt during the pandemic so their business can survive. One of them is by recording financial statements. However, in practice many SMEs do not record financial statements in accordance with applicable accounting standard. This study aims to determine the effect of implementing SAK EMKM on financial reporting quality during Covid 19 pandemic in SMEs Jawa Tengah and Yogyakarta.Method: The method using quisionnare, then processed and analyzed by SPSS 20 Version.Finding: The results indicate that implementing SAK EMKM has a possitive effect on financial reporting quality.Novelty: Use of SMEs Financial Reports during the Pandemic in Yogyakarta
Persepsi, Minat, Pengetahuan tentang Pajak, dan Pemahaman Trikon Terhadap Pilihan Berkarir dibidang Perpajakan
Authors: Vajarini Nova
Published: March 2022

Purpose : The purpose of this research is to examine perceptions, interests, knowledge of taxes and understanding of Trikon towards career choices in the field of taxation.Method: In this study, the researcher took a sample of accounting students in the 2018 and 2019 years at the Faculty of Economics, University Sarjanawiyata Tamansiswa who are still actively studying and have taken Taxation and Student Affairs courses. The number of respondents obtained as many as 111 students. This test uses the classical assumption test, normality test, and multiple linear regression.Finding: Tax perception has a positive effect on career choices in taxation, interest does not affect career choices in taxation, tax knowledge does not affect career choices in taxation, understanding of Trikon affects students' choice of careers in taxation.Novelty: The novelty in this research is the addition of a trikon understanding variable to prove how students can practice Ki Hajar Dewantara's teachings in career specialization in the field of taxation.
Pengaruh Intellectual Capital Disclosure dan Corporate Governance Terhadap Tingkat Uderpricing Pada First Day Listing Date
Authors: Ariyana Adinda Putri
Published: March 2022

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital disclosure dan corporate governance terhadap underpricing pada first day listing date. Populasi dalam penelitian ini adalah laporan keuangan perusahaan yang melakukan IPO yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019 yang diunduh melalui www.idx.co.id, dengan jumlah sampel sebanyak 35 perusahaan yang sesuai dengan kriteria dalam penelitian ini. Metode penelitian ini menggunakan metode kuantitatif dan sekunder, pengambilan sampel dengan purposive sampling. Analisis data yang digunakan dalam penelitian menggunakan IBM SPSS versi 20. Hasil penelitian ini memberikan bukti bahwa Intellectual Capital Disclosure, Independensi Dewan Komisaris, Kepemilikan Manajerial dan Kepemilikan Institusioanl memiliki pengaruh negatif terhadap Underpricing.
Pengaruh Money Ethics, Pemahaman Tri Pantangan DAN Tax Evasion: Religiusitas Sebagai Pemoderasi
Authors: Solikah Asri
Published: March 2022

Purpose: This research aims to prove whether money ethics and understanding of the tri pantangan have an effect on tax evasion with the moderating variable of religion. Method: This study uses a quantitative description method and primary data using a questionnaire. This study was 136 samples, the samples is students of the University of Sarjanawiyata Tamansiswa as taxpayers. Sampling in this study used a snowball sampling technique. Finding: Money ethics has no effect on tax evasion, understanding of tri pantangan has no effect on tax evasion, religiosity is able to weaken the positive effect of money ethics on tax evasion, and religiosity can strengthen the negative effect of understanding tri pantangan on tax evasion. Novelty: This study adds a variable understanding of tri pantangan to prove, how students of the University of Sarjanawiyata Tamansiswa can practice the teaching of Tamansiswa in tax evasion actions.
Missed opportunities for diagnosis and treatment in patients with TB symptoms: a systematic review
Authors: Divala T. H. , Lewis J. , Bulterys M. A. , Lutje V. , Corbett E. L. , Schumacher S. G. , MacPherson P.
Published: March 2022

BACKGROUND: The identification of patients with symptoms is the foundation of facility-based TB screening and diagnosis, but underdiagnosis is common. We conducted this systematic review with the hypothesis that underdiagnosis is largely secondary to patient drop out along the
diagnostic and care pathway.METHODS: We searched (up to 22 January 2019) MEDLINE, Embase, and Cinahl for studies investigating patient pathway to TB diagnosis and care at health facilities. We used Quality Assessment of Diagnostic Accuracy Studies 2 (QUADAS-2) to assess risk of
bias. We reported proportions of patients with symptoms at each stage of the pathway from symptom screening to treatment initiation.RESULTS: After screening 3,558 abstracts, we identified 16 eligible studies. None provided data addressing the full cascade of care from clinical presentation
to treatment initiation in the same patient population. Symptom screening, the critical entry point for diagnosis of TB, was not done for 33–96% of participants with symptoms in the three studies that reported this outcome. The proportion of attendees with symptoms offered a diagnostic
investigation (data available for 15 studies) was very low with a study level median of 38% (IQR 14–44, range 4–84)CONCLUSIONS: Inefficiencies of the TB symptom screen-based patient pathway are a major contributor to underdiagnosis of TB, reflecting inconsistent implementation
of guidelines to ask all patients attending health facilities about respiratory symptoms and to offer diagnostic tests to all patients promptly once TB symptoms are identified. Better screening tools and interventions to improve the efficiency of TB screening and diagnosis pathways in health
facilities are urgently needed.
Integrated screening and testing for TB and COVID-19 in Peru
Authors: Tovar M. A. , Puma D. , Palomino S. , Peinado J. , Llanos F. , Martinelli C. , Jimenez J. , Calderon R. , Yuen C. M. , Lecca L.
Published: March 2022

We describe the experience of integrating COVID-19 screening and testing into a mobile TB screening unit in Lima, Peru. All attendees received chest radiographs, which were analysed using CAD4TB and CAD4COVID; Xpert MTB/RIF Ultra was used to test for TB, and antibody and polymerase
chain reaction (PCR) for SARS-CoV-2. One Xpert-positive TB case was diagnosed per 168 people screened, one person with SARS-CoV-2 antibodies per 3 people screened, and one PCR-confirmed SARS-CoV-2 infection per 8 people screened. Integrated screening can help to avoid delays in the diagnosis
of both TB and COVID-19.
Introduction to the Forensic Anthropology Special Issue on Diversity and Inclusion
Authors: Winburn Allysha , Stubblefield Phoebe , Antón Susan
Published: March 2022

N/A
Formen von Theatralität in mittelalterlichen Weihnachtsspielen
Authors: Angermann Daniela
Published: March 2022

The medieval Christmas play was part of an extensive festive calendar and was characterized by a thematic diversity of the Christmas repertoire. Nonetheless, Christmas plays were often marginalized by traditional theatre and literary studies as artistically not very demanding offshoots of the Easter and Passion plays. This initial situation motivates the aim of this work to make four medieval Christmas plays from the German speaking area more visible as “Kunsttheater” (“theatre”) within the discourse of theatre studies. The focus lies on the investigation of the plays as theatrical negotiating places of social energy under a cultural-poetic perspective.
Ordinary offspring of scalariform Cornu aspersum (O. F. Müller, 1774) partners
Authors: Doležal Jiří X. , Juřičková Lucie
Published: March 2022

From a clutch of scalariform specimens of Cornu aspersum (O. F. Müller, 1774) 53 ordinary shaped juveniles were hatched. This observation supports the hypothesis about a terratological origin of scalariform shells.
On Peirce’s Earliest Conception of Metaphysics
Authors: Karľa Michal ,   Semiotic Society of America
Published: March 2022

In this paper, I explore Peirce’s initial conception of metaphysics as developed in his “Treatise on Metaphysics” (1861–2: W 1.57–84). Peirce claimed therein that the idea of metaphysics was three-fold, with its three perspectives consisting of its definition, object, and method. Since Peirce defined metaphysics as the “philosophy of primal truths” (1861: W 1.59), I initially focus on elaborating upon what these “primal truths” are and illustrate that they are analytical propositions resulting from the logical analysis of the general constitution of a mental state (an image) to its elements. Next, I give account of how Peirce’s thoughts regarding the justification of metaphysical propositions resulted in his concluding that in metaphysical knowledge, like in any other, there is an element of faith. Finally, I conclude with remarks regarding Peirce’s notion of reflexivity as it is employed in his metametaphysics.
Monograph of the western Indian Ocean genus Paracephaelis (Rubiaceae – Pavetteae), with description of thirteen new species
Authors: De Block Petra
Published: March 2022

The western Indian Ocean genus Paracephaelis is revised. Sixteen species are endemic to Madagascar, 12 of which are new for science: P. aristata sp. nov., P. bardotiae sp. nov., P. capitulifera sp. nov., P. gautieri sp. nov., P. grandifructa sp. nov., P. longipedicellata sp. nov., P. orientalis sp. nov., P. pauciflora sp. nov., P. ranirisonii sp. nov., P. russata sp. nov., P. sambavensis sp. nov., and P. seyrigii sp. nov. Paracephaelis trichantha occurs on the east coast of continental Africa and on the islands of the Aldabra Group. One other species is newly described from the Comoros, P. comorensis sp. nov. Paracephaelis is characterized by sessile inflorescences, pubescent inflorescence and flower parts, ovules arranged at the periphery of the placenta, laterally flattened seeds with entire endosperm and a shallow elongate hilum, and pollen with supratectal elements. Of the Malagasy endemics, five species are assessed as Critically Endangered with P. sambavensis sp. nov. possibly Extinct in the Wild, three are Endangered, four are Vulnerable, one is Near Threatened, and three are Least Concern. Outside Madagascar, P. trichantha and P. comorensis sp. nov. are assessed as Vulnerable.
Evaluation of Activated Partial Thromboplastin Time Mixing Studies Using Several Methods
Authors: Liu Chaonan , Ling Liqin , Huang Xunbei , Mi Jian , Liao Juan , Jia Jin , Wang Xia , Zhou Jing
Published: March 2022

Context.—

A prolonged activated partial thromboplastin time (APTT), a vital screening test for coagulation, can be due to deficiencies in coagulation factors and the existence of factor inhibitors or antiphospholipid antibodies. APTT mixing studies are being optimized to help find the cause.

Objective.—

To optimize APTT mixing studies, we evaluated existing standards and explored when and how to combine 1:1 and 4:1 mixing.

Design.—

Patients with a prolonged APTT but otherwise normal prothrombin time and thrombin time were enrolled in our hospital from January 1, 2018, to December 31, 2019. All samples were subjected to 1:1 mixing studies, while 134 were subjected to 4:1.

Results.—

A total of 251 samples were involved, including 116 with factor deficiencies, 75 with FVIII inhibitors, and 60 with antiphospholipid antibodies. A Rosner index less than 11% or an extended incubation time of more than 3 seconds was better than other existing standards in differentiating factor deficiencies from inhibitors and in differentiating time-dependent inhibitors from time-independent inhibitors, but the approach presented here improves upon those. For the best diagnostic accuracy, samples with a Rosner index between 5.0% and 9.1% need a 4:1 mixing study, while others need 1:1. A combination of Rosner index and percent-extended incubation time-P seemed to offer objective and effective criteria for interpreting the results.

Conclusions.—

APTT mixing studies had overall good sensitivity and specificity in differentiating factor deficiencies from inhibitors, or time-dependent from time-independent inhibitors. The combination of 1:1 and 4:1 mixing studies can improve the diagnostic ability compared with 1:1 alone.
Sleep quality, stress level and COVID-19 in university students; the forgotten dimension
Authors: Dongol Eptehal , Shaker Kerollos , Abbas Ahmed , Assar Ahmed , Abdelraoof Mohamed , Saady Emad , Hassan Amr , Youssef Omar , Essam Mohamed , Mahmoud Maysa , Leschziner Guy
Published: March 2022

Introduction: COVID-19 is a novel pandemic that has had a profound impact on global physical and psychological health. We aimed to investigate the impact of COVID-19 on stress, sleep quality, and insomnia among South Valley University students in Egypt during the quarantine period.

Material and Methods: A questionnaire, including the Pittsburgh sleep quality index, the insomnia severity index, the perceived stress scale and COVID-19 fear index was distributed to the undergraduate students through the online platforms of South Valley University during the period of 1st to 15th June 2020.

Results: Of a total respondent sample of 2,474 students, 24.5% had high-perceived stress levels, 31.3% had clinical insomnia, and about 80% were identified as generally poor sleepers by the PSQI. Being female, having a chronic disease, having a sleep disorder before the quarantine, or consuming caffeine were the main factors associated with high stress levels, clinical insomnia, and poor sleep quality. Also, levels of fear of COVID-19 were higher among people with high stress levels, clinical insomnia, and poor sleep quality. Conclusion: Considerable levels of stress and poor sleep quality were identified among undergraduate university students during the pandemic/home isolation period. The effect was more obvious among certain demographic groups and among the students who scored higher in the fear of COVID-19 scale.
Dystonija caused with metoklopramid in emergency medical service: Case report
Authors: Đurđević Dimitije
Published: March 2022

Introduction: Metoclopramide is commonly prescribed drug for treatment of nausea and vomiting. Acute dystonic reaction is the most common adverse effect and occur at approximately 0.2% of population. Material: Data from original medical reports and the hospital discharge summary were used. Material: Retrospective study of the work of one physician in the City Institute for EMS Belgrade in the period from 2017 to 2018 involving 2481 patients. Case report: In November 2019, the parents brought a thirteen year old child in the EMS. The child had vomited for 3 days and his parents gave him 2 tablets of metoclopramide, 24h after the pill ingestion the child began to cramping. During the examination, the patient was fully consciousness and upset, with a noticeable trismus, oculogyric reaction, torticollis, tongue protrusion and dysphonia. Vital signs at admission: BP 100/60 mmHg, HR 120/minute, SpO2 98%, blood glucose level 5.6 mmol/l. ECG noted signs of sinus tachycardia. The patient was transported to the hospital, with the i.v infusion of 500ml 0.9% NaCl solution and with oxygen support of 3l/min. According to the medical documentation, the patient was hospitalized and treated with i.v. Diazepam and saline infusions. Two days after hospitalization, the patient was released home in a stable condition. Conclusion: We must be careful with an uncritically usage of metoclopramide because of possible extrapyramidal side effect. Drug induced dystonia is a potentially life-threatening condition, and it is important to recognize and timely take care of such a condition in EMS.
ANITA's text analysis services for fighting online illegal trafficking of drugs, weapons and false charity claims: A lateral thinking approach
Authors: Masucci Vincenzo , Colombo Jacopo , Caterino Ciro , Nardelli Filippo
Published: March 2022

ANITA platform aims at improving investigation capabilities of law enforcement agencies (LEAs) by delivering a set of tools and techniques to efficiently address online illegal trafficking of counterfeit/falsified medicines, novel psychoactive substances (NPS), drugs, and weapons with Artificial Intelligence (AI). Expert.ai has developed a dedicated written content analysis engine to support investigative activity. The market already offers several solutions adopting AI and in particular Machine Learning (ML) to support investigative activities. The particularity of the work carried out in the ANITA project is to adopt a lateral thinking approach and the supervised generation of knowledge from the analysed contents. Rather than focusing on searching for specific proper names of substances, weapons, NPS, etc. that are constantly evolving in considerable speed, we propose to concentrate on searching for precursors, namely collateral concepts related with the target of the investigation. Is the case of accessories for weapons such as sights for rifles or glass vessels used to produce the drugs themselves? This approach is not compatible with the use of ML, but the use of deep semantic analysis of the text is necessary. This article reports the system's ability to automatically identify precursors and generate stimuli and knowledge which the investigator must validate; that enhances the creative and intuitive approach (serendipity) to investigation combining the best of the detective's skills with the power of AI and in particular Natural Language Understanding (NLU).
Auditory perception in people with autism spectrum disorders
Authors: Đoković Sanja , Gligorović Milica , Ostojić-Zeljković Sanja
Published: March 2022

Introduction. The occurrence of atypical reactions to auditory sensory stimuli is observed in people with autism spectrum disorders (ASD) at an early age. Objective. The goal of this review was to analyze behavioural and electrophysiological examinations of auditory perception in people with ASD. Methods. The findings are organized according to the applied methodology and stimuli used in assessing auditory perception. Results. When compared to the typical population, identification and discrimination of isolated acoustic characteristics are mostly preserved or advanced in people with ASD, both for complex tones and spoken stimuli. The leading theories regarding auditory functioning of people with ASD indicate that peripheral (local) processing of sound details is preserved or advanced compared to the typical population and that difficulties arise in integrating locally analyzed information into a meaningful whole (global processing). The difference between these theories is that the Weak Central Coherence theory insists on a definite presence of deficiencies in global processing, whereas the Perceptual Functioning theory is not as exclusionary and indicates that the inconsistency in global processing can be present but is not requisite. Conclusion. It may be concluded that auditory perception and the processing of tone height are preserved or enhanced in people with ADS regardless of the type of the auditory stimulus. This may be explained by the increase of the auditory capacity for information processing, which is useful in some cases. However, in other cases, the same increased capacity results in processing unnecessary information, thereby increasing susceptibility to distraction.
Constitutional Court as a guardian of the Latvian legal system
Authors: Rodiņa Anita
Published: March 2022

In the article, the author explains the foundation and the constitutional regulation of the Latvian Constitutional Court marking its place within the principle of the separation of powers. The appointment of the justices and some novelties along with problems encountered in the justice selection procedure is provided in other chapter of the article. By describing the competence of the Constitutional Court, it is pointed out that it is very narrow as the Constitutional Court adjudicates only cases about conformity of legal enactments with the norms of higher hierarchy. The author analyses also the circle of persons who can stand before the Court. Special emphasis is given to the constitutional complaint - a petition which can be submitted to the Constitutional Court by an individual and which marks also dialogue between the Latvian Constitutional Court and the European Court of Human Rights. At the end, the author explains the legal force and real influence of judgments of the Constitutional Court, including rights of the Constitutional Court to determine a point in time when the anticonstitutional regulation becomes null and void. The author concludes that the Constitutional Court not only theoretically, but also in reality ensures a system for the constitutional order and values, as well as principles in the Republic of Latvia.
Application of the EU law in Latvian courts
Authors: Buka Arnis , Broks Edmunds
Published: March 2022

This article outlines the main changes that the system of Latvian courts faced after Latvia's accession to the EU. In the legislative field Latvia has added in its procedural laws general provisions that incorporate EU law into Latvia's legal system, as well as the possibility of national courts to apply preliminary rulings procedure. During Latvia's EU membership, Latvian courts have adapted to their role in the application of the EU law, especially in the area of administrative law. Latvian courts have referred to the Court of Justice of the EU for preliminary rulings in over 100 cases, mostly from administrative courts. This corresponds with general tendencies in other new EU Member States. However, the fact that there are very few requests for preliminary rulings from courts that are not the courts of the last instance in Latvia, suggests that Latvian courts of first instances are somewhat unwilling to make use of the preliminary rulings procedure and do not see the benefits in its use.
The reform of the crypto licenses system in Estonia and the Regulation on Markets in Crypto Assets proposal
Authors: Novaković Marko
Published: March 2022

As part of the EU's Digital Finance Strategy, the European Commission's proposed Regulation on Markets in Crypto Assets is currently going through its first readings in the Council. The goals of this regulation include protection of the customers, promoting innovation, unification of the regulation of cryptocurrencies at the EU market, etc. However, in parallel with this normative initiative, Estonia is already mulling the overhaul of its entire system of crypto-licensing. A Danske bank scandal demonstrated weaknesses of the current cryptolicensing and it is now on the Estonian government, as the first EU government to encounter this kind of situation, to try to improve current regulation. In this article, both MiCA and the roots of the potential overhaul of crypto-licensing in Estonia will be analysed.
The influence of clay modification on electrochemical behavior of quinhydrone
Authors: Ajduković Marija , Jović-Jovičić Nataša , Milutinović-Nikolić Aleksandra , Banković Predrag , Mojović Zorica
Published: March 2022

Montmorillonite originated from Wyoming was modified by acid activation and aluminum pillaring process. The samples of clay obtained in this manner, as well as starting clay, were applied at the surface of a glassy carbon electrode by the means of Nafion. The activity of these electrodes was investigated on the redox couple quinone/hydroquinone (Q/QH2) in buffered and unbuffered solutions. The type of clay modification influenced the activity of the electrodes and the mechanism of the redox reaction.
Comparative analysis of concrete integral overpass with variable soil characteristic
Authors: Mitrović Stefan , Mašović Snežana
Published: March 2022

In this paper concrete integral overpass with span of 30 meters on magistral road which based on piles is considered. It is analysed influence of soil stiffness on value of design forces and pile stress. Three types of soil is considered in this analysis, where stiffness of soil was determined with characteristic of soil layers. For this analysis was made numerical model of this overpass in software CSiBridge v20 where is soil modeled with "springs" (flexible supports) placed along the piles whose stiffness match with stiffness of soil layer.
Ex-post feasibility study analysis as a tool for achieved effects of large infrastructure projects analysis
Authors: Stepanović Nemanja , Đorić Vladimir , Tubić Vladan
Published: March 2022

The analysis of the large infrastructure projects effects reveals frequent errors in the intensity of traffic flows or investment costs estimation, which can jeopardize the established feasibility of the project. This reflects the importance of ex-post analyzes because they provide valuable information on the fulfillment of project goals, ie they are useful for the purpose of efficiency monitoring and cost-benefit analysis (CBA) improvement. A feasibility study for the construction of the second carriageway of the E75 freeway, on the section from Novi Sad to Belgrade, was done in 2003, and the results of a detailed traffic and economic analysis showed the absolute economic feasibility of this project. ex-post analysis of key factors enabled the identification of realized effects and the identification of all deviations, both in time dynamics and in economic indicators of costs/benefits. The results of the first conducted ex-post analysis of infrastructure projects in Serbia showed that the Mean Percentage Error (MPE) in the traffic forecast is -16.42%, and that investment costs are exceeded by 9.3%. The obtained internal rate of return (IRR) is less than 33% to 50% depending on the observed variant, but even the most critical value of 7.03% showed that the project was economically feasible.
TQM and company performance: Review of literature and business practices 2015 - 2020
Authors: Maljugić Biljana , Ćoćkalo Dragan , Đorđević Dejan
Published: March 2022

In undertaking business ventures, different cognition of international cultures of quality creation will be met, but in the global environment will be dominated only by the best, those who have recognized the role of Total Quality Management - TQM. On the theoretical basis of foreign research by eminent authors from various parts of the world, companies that achieve competitiveness on a global scale by applying TQM create valuable experience in studying this problem. The aim of the work is to present the impact of Total Quality Management on company performance and competitiveness by analyzing selected existing literature. The work is dedicated to the development and models of TQM, describing the Quality Management System, standardization and implementation effects. TQM's impact on leadership, human resources, organizational and business performance in creating and sustainable competitiveness has been made. At the end of the work, a table view of the selected literature from 2015 to 2020 was given.