bluuebunny/crossref_metadata_2025 huggingface dataset:
Indikator-Indikator yang Mempengaruhi Tingkat Konservatisme Akuntansi
Authors: Sari Intan Puspita , Srimindarti Ceacilia
Published: January 2022

Accounting conservatism is a precautionary principle applied by the company, where revenue is recognized more slowly while expenses are recognized more quickly, so net income will appear lower. The purpose of this research is to examine and analyze the effect of the size of the board of commissioners, leverage, frequency of audit committee meetings, financial distress, and firm size on the level of accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a population of all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last four periods, namely 2017-2020, obtained a population of 677 companies. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 369 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the size of the board of commissioners (UDK) and the frequency of audit committee meetings (FPKA) have no effect on the level of accounting conservatism. Meanwhile, financial distress (Distress) and firm size (SIZE) have a significant negative effect on the level of accounting conservatism. Different direction with leverage (DAR) which has a significant effect in a positive direction on the level of accounting conservatism.

Keywords: financial distress; frequency of audit committee meetings; conservatism accountancy; leverage; the size of the board of commissioners; company size
Laporan Keuangan Perspektif SIRI
Authors: Burhanuddin Chairul Iksan , Ibrahim Fifi Nur Afifah , Burhanuddin Burhanuddin
Published: January 2022

In order to provide information and make choices, financial reports are delivered to relevant parties. However, because there are so many parties interested in the financial accounts, there is a lot of information asymmetry in the process of presenting them. In order for the information to be used as a firm foundation for internal and external parties, a new perspective is required in the process of presenting financial statements. In order to interpret the meaning of the SIRI perspective financial statements, this study used a qualitative method that was supplemented by a literature review. So that a conclusion regarding the presentation of fresh financial statements can be formed. The findings of this study offer a framework for presenting financial statements from four different perspectives: spiritual Integrity, Reso', and ininnawa. With the goal that these four viewpoints will influence the way financial statements are presented. And, in the future, bring benefits to both internal and external parties.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kualitas Audit Terhadap Integritas Laporan Keuangan
Authors: Santoso Septian Dwi , Andarsari Pipit Rosita
Published: January 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, ukuran perusahaan dan kualitas audit terhadap integritas laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 yang digunakan dengan teknik purposive sampling. Sampel dalam penelitian ini sebanyak 16 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder. Teknik analisis data menggunakan analisis statistik deskriptif, analisis regresi logistik dan uji t. Hasil penelitian kepemilikan manajerial dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia
Authors: Mayndarto Eko Cahyo
Published: January 2022

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.
Analisis Pengaruh Keterlibatan Keluarga terhadap Kinerja Perusahaan di Indonesia
Authors: Yopie Santi , Chrislin Chrislin
Published: January 2022

Family businesses have steadily dominated the economy sector in recent decades. A number of scholars have focused on the link between management by family members and firm performance. However, the findings are not conclusive and vary. As a result, a re-examination is necessary. The goal of this research is to determine the possible influences caused by family presence, non-family shareholders, professional president directors, and founder-managed firms on firm performance, as well as the link between family presence and firm performance when family firm reputation is taken into the account. Firm performance was valued by measuring return on asset and equity, sales growth, and tobin’s q. This study examined 600 samples consisting 120 family firms in manufacturing and service sectors on Indonesia’s Stock Exchange beginning with the year 2016 – 2020. To make data analysis more straightforward, panel regression research (time series and cross-sectional data) was conducted utilizing PLS 3.0 software. The study results prove family presence, professional president directors, and founder-managed firms have positive impact on firm performance. Meanwhile, non-family shareholders showed negative impact towards firm performance. Furthermore, the findings of this study also show the favorable impact of family presence on firm performance may be bolstered by family firm reputation.
Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Strategi Bisnis Sebagai Variabel Pemoderasi
Authors: Amalia Rizki Fitri
Published: January 2022

This study aims to determine the effect of the management accounting system on managerial performance with business strategy as a moderating variable. The type of research in this study is causal associative. The population in this study is a hotel in the city of Palembang. The sample selected is 3 to 5 star hotels. The sample technique used in this study is purposive sampling and the samples used in this study were 63 samples. Hypothesis testing was carried out using the moderation regression analysis method with the help of SPSS ver 26. The results obtained showed that business strategy was not able to strengthen the relationship between management accounting systems and managerial performance.
Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan
Authors: Hantono Hantono , Sianturi Riko Fridolend
Published: January 2022

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is  inferenceal statistics,(inductive statistics  or  probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using  SmartPLS software  (PartialLeast Square)  ranging from model measurements (outermodels), the results of the study obtained a calculated  value  for Tax Knowledge (X1)is smaller  and sig t value for Tax Knowledge (X 1)  0.124  is greater than alpha   (0.05). Based on the results obtained then  receive  H0  and  reject  H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1)  has no positive and insignificant  effect on Tax Compliance (Y),  indicating Tax Knowledge (X1)does not have a positive impact in improving  Tax Compliance (Y). The results ofthe study obtained nilai tcalculated  for Tax Sanctions (X2)  of 2,759  greater than  sig  t value for Tax Sanctions (X2)  of  0.007  smaller than  alpha (0.05). Based on the results obtained, reject    H0  and  receive  H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).
Pengaruh Return On Assets(ROA) Dan return On Equity(ROE) terhadap Kinerja Kesehatan Capital Adequacy Ratio(CAR) Pada Bank BTPN
Authors: Al Rasyid Harun Al Rasyid , Sosrowidigdo Suryanto
Published: January 2022

Banking is currently being demanded to be able to increase its profitability because profitability is the net end result of various management policies and decisions. This ratio describes the level of effectiveness in managing banking assets if the profit generated by the bank is high it will also have an impact on own capital which can improve the health of the bank related to the Capital Adequacy Ratio (CAR). The research method used is multiple linear regression analysis method. The type of research used is quantitative research. Source of data is secondary data. The data collection technique is a documentation technique. Data processing using SPSS 16. Data analysis used included descriptive test, classical assumption test, multiple linear regression test, hypothesis test, and coefficient of determination test. Hypothesis testing using t test shows that: 1) Return on Assets (ROA) has a positive and significant effect on the Capital Adequacy Ratio (CAR); 2) Return On Equity (ROE) does not have a positive effect on the Capital Adequacy Ratio (CAR); and 3) the F test is known that simultaneously Return On Assets (ROA), Return On Equity (ROE) have a significant positive effect on the Capital Adequacy Ratio (CAR). Then the coefficient of determination (R2) is 0.172 or 17.2%. This means that the contribution of Return On Assets (ROA), Return On Equity (ROE) to Bank BTPN's Capital Adequacy Ratio (CAR) is 84.1%, while the remaining 15.9% is explained by other variables.
Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020
Authors: Ramli Dian , Yusnaini Yusnaini
Published: January 2022

The purpose of this study was to determine the effect of Sales Growth, Debt to Equity Ratio, Total Assets Turnover to Return on Assets property and real estate sector companies that listed in Indonesia Stock Exchange. The population in this study are supporting property and real estate sub-sector companies listed on Indonesia Stock Exchange from 2018-2020. By using a sampling technique (purposive sampling) gained 49 (forty-nine) companies that will serve as the object of research. The testing method used to see the effect of indenpent variables on the dependent variabel is the data panel regression analyze method. Based on this research stimultaneously the effectiveness of Sales Growth not significantly to Return on Asset but Debt to Equity Ratio, Total Assets Turnover on Return on Assets significantly influence Return on Assets. Partial test shows that the effectiveness of Sales Growth has a positive effect but not significant Return on Assets. Debt to Equity Ratio has a negative and significant on Return on Assets. Total Assets Turnover has a positive and significant.
A Case of Large Cell Neuroendocrine Carcinoma in Posterior Supraglottis
Authors: Hong Joon Pyo , Kim Sang Hyun , Jin Sung Min , Lee Sang Hyuk
Published: January 2022

Neuroendocrine carcinoma (NEC) is a rare form of hormone-secreting tumor. NECs originate from the epithelial cells of the larynx and account for less than 1% of the laryngeal neoplasm. Most cases of NECs are diagnosed by pathological confirmation after surgery. The terminology of laryngeal NEC has been a source of confusion. In 2017, World Health Organization newly categorized laryngeal NEC; as a result, the large cell type, which has been the main target of disagreement, was finally included into a subtype of poorly differentiated NEC. We report a case of a 58-year-old male with a growing granulomatous mass in the posterior supraglottis. The granuloma was removed by surgical excision when the size of the mass increased. He was diagnosed with the large cell type laryngeal NEC by pathological confirmation. He underwent postoperative radiotherapy and is currently being followed up in our outpatient clinic without evidence of recurrence.
A Case of Tonsillectomy and Adenoidectomy in Child With Down Syndrome With Obstructive Sleep Apnea
Authors: Yun Chang Bin , Hyun Ki Jong , Kim Hyunzu , Kim Young Hyo
Published: January 2022

Children with obstructive sleep apnea (OSA) show symptoms such as snoring, sleep apnea, and oral breathing. The diagnosis of the disease can be made through polysomnography and as the most common causes are tonsillar and adenoid hypertrophy, tonsillectomy and adenoidectomy (T et A) are considered as initial treatment. OSA is an increasingly recognized problem in children with Down syndrome, who are more prone to facial hypoplasia, hypoplasia of the mandible, and have a large tongue. In OSA Down syndrome patients, T et A can be performed if tonsillar hypertrophy is present. However, because these patients have underlying diseases (atlatoaxial unstability, airway problem, heart problem, endocrine problem), general anesthesia may be difficult and cervical extension may be limited during the operation. We describe a case of 10-year-old child with Down syndrome and OSA, who underwent T et A under general anesthesia through multidisciplinary care.
Infection cycle of Marteilia pararefringens in blue mussels Mytilus edulis in a heliothermic marine oyster lagoon in Norway
Authors: Bøgwald M , Skår CK , Karlsbakk E , Alfjorden A , Feist SW , Bass D , Mortensen S
Published: January 2022

Agapollen is a traditional heliothermic marine oyster lagoon in western Norway, representing the northernmost site of any Marteilia sp. protists detected in Europe. The semi-closed lagoon is a unique site to study the life cycle and development of M. pararefringens in naïve mussels. Two baskets with uninfected mussels were deployed in the lagoon outlet in May and October 2018, respectively, and sampled every 6 wk. The parasite was first detected in the mussels by PCR in early July and by histology in late August. By then, M. pararefringens had developed into mature stages, indicating a rapid development during mid-summer. Sporulation occurred during autumn. Mussels deployed in October never became infected, indicating that transmission was restricted to the warmest period of the year. Pronounced pathology was observed in infected mussels, including degenerated digestive tubules and infiltration of haemocytes. Mussel mortality was observed in the baskets, but whether this was due to infections of M. pararefringens or other environmental factors could not be determined. Plankton samples from the lagoon were also collected for PCR analysis. These samples, dominated by copepods, were positive for M. pararefringens in summer. In sorted samples, M. pararefringens was detected in the Acartia spp. and Paracartia grani fractions between July and October. These plankton copepods are therefore potentially involved in the life cycle of M. pararefringens.
Invertebrate communities on shipwrecks in Stellwagen Bank National Marine Sanctuary
Authors: Meyer-Kaiser KS , Mires CH , Haskell B
Published: January 2022

Shipwrecks serve as island-like habitats on the seafloor and can be conceptualized as unplanned, unprepared, and unintentional artificial reefs. Most artificial reef studies have been restricted in scope and duration, but we have leveraged a dataset of 18 shipwrecks ranging from 15 to 155 yr old and at 24 to 140 m depth in Stellwagen Bank National Marine Sanctuary (SBNMS; Massachusetts, USA) to investigate the factors influencing benthic invertebrate communities on shipwrecks. Classical ecological relationships between species richness and composition and shipwreck size and age (e.g. a log-linear relationship between species richness and shipwreck size) were not observed. Our hypotheses for turnover in species composition with shipwreck age and a significant influence of shipwreck material (i.e. metal, wood) on species composition were also not supported. Rather, our results showed turnover in species composition with shipwreck size, as larger shipwrecks supported dense populations of sessile species such as sponges and anemones. We also observed a high level of patchiness and a significant influence of depth on shipwreck invertebrate communities. These results highlight the importance of shipwrecks as habitats in SBNMS. High-profile shipwrecks in particular support dense invertebrate populations, but the degradation of wooden shipwrecks reduces this effect over time. Our study has implications for future artificial reef management, showing that larger shipwrecks are more valuable habitats, and that reef placement has a strong influence on the resulting species composition.
Patch dynamics driven by wave exposure in subtidal temperate seaweeds are exacerbated by warming oceans
Authors: Mulders Y , Mattio L , Phillips JC , Lavery PS , Kendrick GA , Wernberg T
Published: January 2022

Over the past decades, ocean temperatures have been steadily increasing and are projected to continue to do so, stressing many temperate marine organisms. Changing temperatures do not affect ecosystems in isolation, but interact with many other factors in shaping ecological communities. We investigated the changes over 2 decades in subtidal temperate seaweed communities over a wave exposure gradient in Western Australia, a global warming hotspot. We found higher diversity in the seaweed community and a higher proportion of biomass of species with a warm affinity (expressed as the tropicalization index: TI) over time. There was no decline in biomass of the dominant habitat-forming kelp Ecklonia radiata on low wave exposure reefs, while it was patchier and comprised a lower proportion of the total seaweed biomass on the medium and high wave exposure reefs. Furthermore, the presence of E. radiata was disproportionally associated with low abundances of seaweeds with warm affinity. The increasing patchiness of E. radiata likely provided a competitive release for other seaweeds, and the increase in abundance of Scytothalia dorycarpa likely provided a compensatory effect which resulted in a lower than expected TI. We found no indication of an ameliorating effect by wave exposure, and conclude that the patch dynamics driven by wave exposure are more likely exacerbated by increasing ocean temperatures on subtidal temperate reefs. If this continues, the reduction in E. radiata and increase in warm affiliated seaweeds will result in a more diverse seaweed community, but one with a lower standing biomass.
Legislativní regulace sdílené ekonomiky a její odraz ve vnímání občanů České republiky
Authors:   Univerzita Pardubice, Jelínková Martina
Published: January 2022

The article deals with the issue of choosing an appropriate degree of regulation of the sharing economy and its impact on public opinion. Arguments for and against the legislative regulation of sharing are discussed, both in terms of foreign experience and the situation within the Czech Republic in relation to the rules of the European Union. Results of the primary research are presented, the aim of which was to find out how the current state of legal regulation of the sharing economy in the Czech Republic is reflected in the perception of the Czech public. The results of the research clearly show that the public perceives the current legal regulation of the sharing economy as insufficient, which undermines public confidence in it. URL: https://vsas.fvs.upjs.sk/
Výberové konania učiteľov vysokých škôl – procesné detaily
Authors:   Univerzita Pavla Jozefa Šafárika v Košiciach, Barinková Milena
Published: January 2022

Teachers of public universities are one of the categories of public administration employees, a specific category, when in general, and according to the legal imperative, schools can only conclude fixed-term employment relationships with them. As part of the process of filling the posts of university teachers, it is common and customary practice to carry out a selection procedure for a job up to the edge of the period when the teacher, who is still working in the given position, has a fixed-term employment relationship. The paper points out the negative consequences and impacts of this practice on the teacher, who puts a lot of effort into his pedagogical and scientific work, self-education and qualification procedure, while his employment contract ends, he is not at all sure of continuing his employment. At universities, where jobs are often filled on the last days of the employment of teachers still working for them, there is also a risk of violation of the provisions of the Labor Code on the creation of a new employment, as well as unnecessary administrative burden of the employer and employee. A critical analysis of the selection process results in a legislative proposal. URL: https://vsas.fvs.upjs.sk/
PENERAPAN MODEL PROJECT BASED LEARNING UNTUK MENINGKATKAN KEBERMAKNAAN BELAJAR PADA PEMBELAJARAN JARAK JAUH PENDIDIKAN AGAMA ISLAM DI SEKOLAH DASAR
Authors: Nurhayati Evi , Fauzan Aris
Published: January 2022

Tujuan penelitian ini adalah untuk  mengetahui model project based learning dalam meningkatkan kebermaknaan belajar pada pembelajaran jarak jauh PAI sub Pelajaran “Mari Ikhlas Beramal” di SDN Pereng dan SDN 2 Cucukan, Prambanan 2021.Variabel yang menjadi sasaran perubahan adalah kebermaknaan belajar yang dilihat dari peningkatan penguasaan konsep, aktivitas belajar, respon peserta didik dan kemampuan berfikir kritis peserta didik  dengan model project based learning. Bentuk penelitian ini adalah penelitian tindakan kelas dengan menggunakan model siklus yang terdiri dari dua siklus. Sebagai subjek penelitian adalah peserta didik kelas V SDN Pereng yang berjumlah 18 peserta didik dan peserta didik kelas V yang berjumlah 25. Teknik pengumpulan data menggunakan observasi aktivitas belajar dan dokumentasi. Teknik analisis data menggunakan model analisis kualitatif. Berdasarkan hasil penelitian dapat disimpulkan bahwa ada peningkatan Kebermaknaan belajar pada peserta didik kelas V Sub Pelajaran “Mari Ikhlas Beramal” setelah dilaksanakan tindakan kelas dengan penggunaan model project based learning.
IMPLEMENTASI GERAKAN LITERASI UNTUK PENANAMAN PENDIDIKAN KARAKTER SISWA SEKOLAH DASAR DI SD NEGERI JAKENAN
Authors: Wati Marina Puspita , Surachmi Sri , Utaminingsih Sri
Published: January 2022

Penelitian ini bertujuan 1. Mengetahui penerapan gerakan literasi di SD Negeri Jakenan, 2. Mengetahui penanaman  karakter siswa yang terbentuk dalam gerakan literasi di SD Negeri Jakenan, 3. Mengetahui alasan mengapa diadakan gerakan literasi di SD Negeri Jakenan. Jenis penelitian ini adalah penelitian kualitatif. Lokasi penelitian ini di SD Negeri Jakenan Pati. Serta objek yang diteliti adalah perilaku peserta didik SD Negeri Jakenan Pati. Penelitian ini mempunyai hasil yaitu Gerakan literasi sekolah yang bertujuan sebagai penanaman karakter siswa sekolah dasar di SD Negeri Jakenan adalah salah satunya dilakukanya kegiatan pembiasaan membaca sebelum kegiatan belajar mengajar dimulai.Kegiatan ini berlangsung antara 10 sampai 15 menit setiap harinya.Kegiatan ini dikoordinasikan oleh kepala sekolah serta guru .Karakter yang terbentuk dari pelaksanaan kegiatan ini adalah antara lain :tanggung jawab,gemar membaca,menghargai prestasi,rasa ingin tahu,serta religius. Dari penelitian ini disarankan guru menjadi teladan bagi siswa sehingga guru sangat berpengaruh terhadap keberhasilan penanaman karakter kepada siswa. Hendaknya lembaga memberikan perhatian lebih kepada kegiatan literasi dengan lebih banyak lagi menyediakan buku dan program yang mendukung menarik minat siswa untuk membaca.
ANALISIS PENGETAHUAN MAHASISWA PGSD UNIVERSITAS RIAU PERIODE 2017-2019 TERHADAP ALAT MUSIK TRADISIONAL PROVINSI RIAU
Authors: Hasbullah Hasbullah , Zufriady Zufriady , Guslinda Guslinda
Published: January 2022

Penelitian ini dilatar belakangi oleh, pada era globalisasi sekarang musik semakin lama semakin modern sehingga banyak calon guru sekolah dasar Universitas Riau yang melupakan musik-musik tradisional, sehingga peneliti tertarik untuk menganilisis pengetahuan mahasiswa PGSD Universitas Riau periode 2017-2019 terhadap alat musik tradisional Provinsi Riau. Penelitian ini menggunakan metode kuantitatif deskriptif. Penelitian ini dilakukan pada 358 mahasiswa di PGSD Universitas Riau. Instrument yang digunakan untuk mengumpulkan data adalah tes tertulis yang terdiri dari soal objektif sebanyak 25 butir soal. Hasil penelitian ini menunjukan bahwa mahasiswa yang mendapatkan kategori baik sekali sebanyak 92.73%. Pada kategori baik sebanyak 79.25%. Pada kategori cukup sebanyak 63.92%. Pada kategori kurang sebanyak 34.73%. Umumnya pengetahuan mahasiswa PGSD Universitas Riau berada pada kategori baik dengan nilai rata-rata 72.93.
PENGEMBANGAN INSTRUMEN TES KETERAMPILAN MENYIMAK UNTUK SISWA KELAS IX SEKOLAH MENENGAH PERTAMA
Authors: Kharisma Nur , Auzar Auzar , Septyanti Elvrin
Published: January 2022

Tulisan ini bertujuan mendeskripsikan prosedur pengembangan dan bentuk instrumen tes keterampilan menyimak untuk siswa kelas IX Sekolah Menengah Pertama yang dihasilkan. Penelitian ini berbasis daring menggunakan google formulir. Pengembangan menggunakan model ADDIE. Pengembangan dilakukan beberapa tahap, yaitu: (1) analisis kebutuhan (Analysis), (2) desain produk (Design), (3) pengembangan produk awal (Development), (4) uji coba produk awal (Implementation), (5) revisi produk awal (Evaluation), (6) uji coba produk revisi, (7) revisi produk revisi. Uji coba dilakukan kepada siswa kelas IX SMP/MTs dengan tekni accidental sampling. Pengembangan ini menghasilkan tes berbasis google form  yang terdiri dati biodata untuk peserta tes, rekaman cerpen sebagai bahan simakan berdurasi 11 menit , 25 soal (22 pilihan ganda dan 3 jawaban singkat) lengkap dengan kunci jawaban berjumlah 951 kata, memiliki skor yang berbeda pada setiap soal, dan rubrik penilaian tes keterampilan menyimak. Uji coba produk awal diperoleh responden sebanyak 20 orang. Revisi yang peneliti lakukan, yaitu (1) merevisi soal dan petunjuk pengerjaan soal, (2) mengganti beberapa komponen penilaian yang kurang baik, dan (3) mengganti beberapa pilihan kata yang kurang tepat. Revisi yang peneliti lakukan, yaitu (1) merevisi durasi instrumen tes keterampilan menyimak, (2) merevisi soal dan petunjuk pengerjaan soal, dan (3) mengganti beberapa pilihan kata yang kurang tepat.
PENGEMBANGAN MEDIA BERBASIS POWERPOINT INTERAKTIF TEMA 1 SUBTEMA 3 PERTUMBUHAN HEWAN UNTUK SISWA KELAS III SD NEGERI 007 TEBING KARIMUN
Authors: Dewi Tisrin Maulina , Muhiri Muhiri , Simatupang Julita Sugiarto
Published: January 2022

Penelitian ini bertujuan untuk mengetahui bagaimana prosedur pengembangan serta kelayakan media pembelajaran powerpoint interaktif untuk siswa kelas III SDN 007 Tebing Karimun. Jenis penelitian ini adalah penelitan  Research and Develoment (R&D) yang mengacu pada model Borg and Gall. Teknik pengumpulan data dilakukan dengan pengumpulan kuosioner serta teknik analisis data menggunakan deskriptif kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa (1) validasi dari ahli materi berdasarkan penilaian kelayakan memperoleh kriteria sangat layak (83%); (2) validasi dari ahli desain memperoleh kriteria sangat layak (100%); (3) Hasil respon guru kelas III terhadap media powerpoint interaktif mendapat kriteria sangat baik (83%); (4) Hasil respon uji coba siswa terhadap kelayakan media yang dilakukan yaitu uji coba lapangan awal dengan kriteria sangat baik (92%), uji coba lapangan kelompok kecil dengan kriteria sangat baik (84%) dan uji coba lapangan kelompok terbatas dengan kriteria sangat baik (86%). Hal ini menunjukkan bahwa media pembelajaran berbasis powerpoint interaktif tema 1 subtema 3 pertumbuhan hewan untuk siswa kelas III SDN 007 Tebing layak untuk digunakan sebagai media pembelajaran di sekolah.
Interpretation of the Signs in the Tradition of Ma Baca-Baca Among the Muslim Society of Bugis Bone
Authors: Riska Agustina Riska Eka Saputri , Rusmana Dadan
Published: January 2022

This research aims to explain the signs contained in the tradition of ma'baca-baca among the Muslim society of Bugis Bone and the meaning of the signs. The research problems consist of: 1) What are the signs found in the tradition of ma'baca-baca among the Muslim society of Bugis Bone; 2) What is the meaning of the signs that exist in the tradition of ma'baca-baca among the Muslim society of Bugis Bone. To analyze these problems, the theory used is the semiotic theory of Charless Sanders Peirce, which proposes a triangle theory of meaning, linking three aspects which are the main elements, namely representamen (sign), object, and interpretant. And assisted by Bronislaw Malinowski's theory of cultural functionalism. While the research method used is a qualitative descriptive method, namely the techniques of observation, interviews, and documentation. This study resulted in the following conclusions; 1) There are 5 verbal signs and there are 18 nonverbal signs in the tradition of maâ€™baca-baca among Muslim society of Bugis Bone, 2) All signs contained in the tradition of ma'baca-baca have their own meanings that are interpreted and believed by the local society.
Strategi Pola Asuh Keluarga Sebagai Pendamping Anak pada Pembelajaran Daring di Masa Pandemi Covid-19
Authors: Rita Hermawati  , Wijayanti Ika , Rosyadi Muhammad Arwan
Published: January 2022

Penelitian ini berjudul “Gaya Parenting dalam Pembelajaran Online Anak Selama Pandemi Covid-19” (Studi Kasus Desa Kelanir, Seteluk, Kabupaten Sumbawa Barat). Desa Kelanir merupakan desa terpencil yang terletak di balik perbukitan. Oleh karena itu, sulit untuk mendapatkan sinyal yang baik. Penelitian ini bertujuan untuk mengkaji pola asuh dalam pembelajaran online anak di era covid-19. Penelitian ini menggunakan teori tindakan sosial Max Weber (Tindakan rasional-bertujuan, tindakan rasional-nilai, tindakan afektif dan tindakan tradisional). Metode penelitian ini adalah studi kasus kualitatif. Informan Partisipan adalah orang tua yang memiliki anak SMA. Pengumpulan data dilakukan dengan wawancara mendalam, observasi dan dokumentasi serta dianalisis dengan teknik reduksi data, penyajian data dan penarikan kesimpulan atau verifikatif. Hasil penelitian menunjukkan adanya perubahan pola asuh. Sebelum pandemi covid-19, orang tua menerapkan tiga pola asuh yaitu permisif, otoriter, dan demokratis. Namun, orang tua mengubah pola asuh menjadi pola asuh otoriter dan demokratis hanya dalam proses pembelajaran online di masa pandemi covid-19. Tantangan parenting selama pembelajaran online adalah kesulitan sinyal, kurangnya pengetahuan, dan masalah waktu.
KAJIAN FEMINITAS PUTRI HARISBAYA DALAM WAWACAN BABAD SUMEDANG KARYA ABDURâ€™ROCHMAN
Authors: Sulianti Anna Meirlina , Widyasari
Published: January 2022

The studi was aimed at (1) finding out  citra or image of Princess Harisbaya in the Sundanese classical poetry Wawacan  Babad Sumedang written by Abdurâ€™raochman; (2)  finding out a femininity  study of Princess Harisbaya in the Wawacan  Babad Sumedang written by Abdurâ€™raochman. The study was a analytical description. The study used and applied qualitative methodology principles. To gain the data, literary and documentation study on Wawacan Babad Sumedang were conducted. The steps of collecting data were reading of  the texts accurately, making note of relevant data, identifying and classifying the data, making data tabulation and descripton. In analyzing the structure, AJ Greimas theory was adobted. The result of the study showed that Wawacan Babad Sumedang decripting citra and habits of  Princess Harisbaya and her stories.
Upacara Adat Pakant Talunt oleh Suku Dayak Tunjung di Lereng Gunung Eno
Authors: Yulian Widya Saputra  , Mei Vita Romadon Ningrum  , Rahmadi
Published: January 2022

Pakant Talunt adalah adat atau kepercayaan masyarakat Dayak Tunjung. Dalam bahasa Dayak Tunjung, pakan berarti memberi makan dan alunt berarti hutan. Pakant Talunt artinya memberi makan hutan. Penelitian ini bertujuan mengungkap nilai dan kearifan budaya lokal masyarakat Dayak Tunjung. Penelitian kualitatif ini menggunakan penelitian eksploratif dengan pendekatan etnografi. Analisis penelitian selanjutnya berpedoman pada analisis etnografi Fielding yang diadopsi lebih sederhana dengan empat tahapan: (1) pengumpulan data, (2) validasi data, (3) analisis data, (4) interpretasi upacara pemberian makan talun oleh orang Dayak Tunjung. Hasil penelitian menunjukkan upacara pemberian makan talunt menggunakan beberapa sesaji berupa makanan seperti tara (lemang), tumpiq, ayam kampung, dan sagon. Sesajen . ini dipersembahkan untuk beberapa hal, yaitu (a) bentuk penghormatan terhadap penjaga hutan yang disebut penuguq talunt, (b) upaya masyarakat Dayak Tunjung menghindari bahaya saat membuka lahan atau mengunjungi tempat wisata yang dalam bahasa Tunjung disebut mogaq talunt, (c) perwujudan pengampunan kepada arwah leluhur atau dalam istilah bahasa setempat disebut tabeq. Dengan demikian, upacara Pakant Talunt memiliki makna bentuk penghormatan, permintaan maaf, dan doa agar terhindar dari segala mara bahaya yang datang dari hutan Gunung Eno.
Strategi Alternatif Peningkatan Angka Partisipasi Mahasiswa Pendidikan Jarak Jauh Di UPBJJ – UT Gorontalo
Authors: Gerungan Raflen Aril , Diki Diki , Arifin Muhammad Husni
Published: January 2022

Tujuan penelitian untuk menganalisis dan merumuskan strategi alternatif kegiatan sosialisasi promosi layanan pendidikan jarak jauh dalam meningkatkan angka partisipasi mahasiswa di UPBJJ UT Gorontalo. Responden dalam penelitian ini berjumlah 24 orang dipilih dengan teknik Purposive Sampling. Analisis data penelitian menggunakan sustainability Strength Weakness Opportunity Threath (SWOT) dan analisis Quantitative Strategic Planning Matrix (QSPM). Dari 12 (dua belas) strategi alternatif yang diperoleh dari hasil analisis matriks SWOT dan matriks QSPM didapat 5 (lima) strategi alternatif prioritas yang dapat menjadi acuan dalam melakukan kegiatan sosialisasi dan promosi. Kelima strategi alternatif tersebut adalah kegiatan sosprom dengan konten yang menarik melalui internet dan media sosial, pelibatan alumni didalam melakukan kegiatan soprom di lapangan sehingga menciptakan nilai tambah, mengedukasi masyarakat secara konsisten dan berkelanjutan tentang semua informasi Universitas Terbuka, setiap kegiatan sosprom perlu adanya pengumpulan informasi nomor handphone yang akan dijadikan database untuk tindak lanjut kepada calon mahasiswa, perlu adanya kegiatan peningkatan kapabilitas kepada tim yang melakukan kegiatan sosprom.
Analisis Pemahaman dan Penerapan Pencegahan Plagiat pada Pembelajaran Online
Authors: Sulastri Sri , Majidah Majidah
Published: January 2022

Pembelajaran online bagi mahasiswa Universitas Terbuka (UT) telah diterapkan jauh sebelum ada aturan dari pemerintah sebagai imbas dari pandemic Covid-19. UT menyediakan fasilitas berupa e-learning yaitu sarana pembelajaran online berbasis web yang dapat diakses kapan saja dan dimana saja oleh dosen, tutor dan mahasiswa. Namun demikian, pembelajaran online memiliki perbedaan cara penyampaian pengetahuan tersebut sehingga memerlukan pemahaman dan pelaksanaan yang komprehensif. Penelitian ini membahas bagaimana pemahaman dan pelaksanaan upaya pencegahan plagiat yang dilakukan oleh mahasiswa UT dalam pembelajaran online. Upaya tindakan pencegahan plagiat yang dilakukan oleh UT dalam mendukung pembelajaran online sangat memadai dan usaha mahasiswa untuk memahami dan menerapkan juga sudah maksimal walaupun terdapat kesalahan pada pertemuan atau sesi awal. Hal ini dikarenakan pemahaman dan penerapan mahasiswa yang berbeda-beda.
Optimalisasi Platform Digital Dalam Pembelajaran Daring Di Tengah Pandemi COVID-19
Authors: Arifin Ferdi , Ulfiana Elita , Admojo Wihadi
Published: January 2022

Global pandemic forces teachers and students for studying from home. Many platforms can be used for substituting offline learning to online learning. Optimalization digital learning platform is one of ways to adjust learning activities in the pandemic. This article aims to elaborate optimalization digital platform for online learning among teachers in Abi Ummi school. The research uses qualitative and netnography approach for understanding how to optimize online learning in the pandemic. The result shows that social media can be one of digital platform for online learning. The most digital platfom used by Abi Ummi teachers are Google Classrom as learning management system, Youtube and Instagram as material contents shared, and Whatsapp and Telegram as media messengers for discussing the material.
ИЗ ИСТОРИИ ПАМИРСКИХ ЯЗЫКОВ: БУДУЩЕЕ НАЧИНАЕТСЯ ВЧЕРА
Authors: Каландаров Т.С.
Published: January 2022

В высокогорных долинах Памира Республики Таджикистан (РТ) проживают памирские таджики. Они сохранили древние восточноиранские языки и самобытную культуру. Сегодня носителей этих языков в Горно-Бадахшанской автономной области (ГБАО) Республики Таджикистан насчитывается свыше 150 тыс. человек. В статье дается анализ положения памирских языков в советское время, а также в период независимости Республики Таджикистан. Статья состоит из двух разделов, в которых показана история и особенности развития памирских языков (на примере шугнанского языка). Автор приходит к выводу, что несмотря на заметные успехи, достигнутые в этой сфере, предстоит еще многое сделать для сохранения памирских языков. Одной из первоочередных задач является фиксация наличия этих языков в ходе предстоящей переписи населения РТ в 2020 г.
Converter Phenotype: A New Profile That Is Not Exclusive to Taxanes
Authors: Jimenez-Rodriguez Teodorikez Wilfox , Manuel Marco de la Calle Francisco , Lozano-Cubo Inmaculada , Montoyo-Anton Rosa Ana , Soriano-Gomis Victor , Gonzalez-Delgado Purificación , Burgos-San José Amparo , Climent-Ballester Seira , Martínez-Banaclocha Natividad , Fernández-Sanchez Javier
Published: January 2022

Introduction: Phenotype I hypersensitivity reactions are the most commonly reported drug reactions; however, precision medicine has made it possible to characterize new phenotypes. A recent communication proposed the existence of a “converter phenotype,” which would affect patients who present non-immediate hypersensitivity reactions and in subsequent exposures develop immediate hypersensitivity reactions. This study aimed to describe the clinical characteristics of converter phenotype reactions and their evolution during desensitization to chemotherapeutic drugs and monoclonal antibodies.

Methods: We retrospectively reviewed our database of patients undergoing desensitization to chemotherapy or biological agents and selected those with a converter phenotype. Demographic and clinical characteristics of the patients, the results of skin tests, tryptase and IL-6 levels, and desensitization outcomes were assessed.

Results: Of 116 patients evaluated, 12 (10.3%) were identified as having a converter phenotype. The median interval between drug exposure and reaction was 90.6 h (range 8-288 h). After the conversion, phenotype I was the most frequent (58.3%), followed by cytokine release reactions (33.3%). Fifty-one desensitizations were undertaken and all treatments completed, with 10 (19.6%) breakthrough reactions. No new changes in the phenotype were detected.

Conclusions: The symptoms of non-immediate drug hypersensitivity reactions may indicate the need for an early allergological evaluation to assess the risk of future immediate drug reactions. Clinical characteristics, skin test results, and biomarkers can help predict responses to rapid drug desensitization, guiding clinicians on how to optimize therapy delivery while maintaining patient safety.
Dual in Utero Electroporation in Mice to Manipulate Two Specific Neuronal Populations in the Developing Cortex
Authors: Zhang Longbo , Getz Stephanie A. , Bordey Angelique
Published: January 2022

Precise regulation of gene expression during development in cortical neurons is essential for the establishment and maintenance of neuronal connectivity and higher-order cognition. Dual in utero electroporation provides a precise and effective tool to label and manipulate gene expression in multiple neuronal populations within a circuit in a spatially and temporally regulated manner. In addition, this technique allows for morphophysiological investigations into neuronal development and connectivity following cell-specific gene manipulations. Here, we detail the dual in utero electroporation protocol.
HIF3A Inhibition Triggers Browning of White Adipocytes via Metabolic Rewiring
Authors: Cuomo Francesca , Dell’Aversana Carmela , Chioccarelli Teresa , Porreca Veronica , Manfrevola Francesco , Papulino Chiara , Carafa Vincenzo , Benedetti Rosaria , Altucci Lucia , Cobellis Gilda , Cobellis Gilda
Published: January 2022

Maintenance of energy balance between intake and expenditure is a prerequisite of human health, disrupted in severe metabolic diseases, such as obesity and type 2 diabetes (T2D), mainly due to accumulation of white adipose tissue (WAT). WAT undergoes a morphological and energetic remodelling toward brown adipose tissue (BAT) and the BAT activation has anti-obesity potential. The mechanisms or the regulatory factors able to activate BAT thermogenesis have been only partially deciphered. Identifying novel regulators of BAT induction is a question of great importance for fighting obesity and T2D. Here, we evaluated the role of Hif3α in murine pre-adipocyte 3T3-L1 cell line, a versatile and well characterized biological model of adipogenesis, by gain- and loss-of function approaches and in thermogenesis-induced model in vivo. HIF3A is regulated by inflammation, it modulates lypolysis in adipose tissue of obese adults, but its role in energy metabolism has not previously been investigated. We characterized gene and protein expression patterns of adipogenesis and metabolic activity in vitro and mechanistically in vivo. Overexpression of Hif3α in differentiating adipocytes increases white fat cells, whereas silencing of Hif3α promotes “browning” of white cells, activating thermogenesis through upregulation of Ucp1, Elovl3, Prdm16, Dio2 and Ppargc1a genes. Investigating cell metabolism, Seahorse Real-Time Cell Metabolism Analysis showed that silencing of Hif3α resulted in a significant increase of mitochondrial uncoupling with a concomitant increase in acetyl-CoA metabolism and Sirt1 and Sirt3 expression. The causal Hif3α/Ucp1 inverse relation has been validated in Cannabinoid receptor 1 (CB1) knockout, a thermogenesis-induced model in vivo. Our data indicate that Hif3α inhibition triggers “browning” of white adipocytes activating the beneficial thermogenesis rewiring energy metabolism in vitro and in vivo. HIF3A is a novel player that controls the energy metabolism with potential applications in developing therapy to fight metabolic disorders, as obesity, T2D and ultimately cancer.
Mesenchymal Stem Cell Immunomodulation: A Novel Intervention Mechanism in Cardiovascular Disease
Authors: Wang Yueyao , Qi Zhongwen , Yan Zhipeng , Ji Nan , Yang Xiaoya , Gao Dongjie , Hu Leilei , Lv Hao , Zhang Junping , Li Meng
Published: January 2022

Mesenchymal stem cells (MSCs) are the member of multipotency stem cells, which possess the capacity for self-renewal and multi-directional differentiation, and have several characteristics, including multi-lineage differentiation potential and immune regulation, which make them a promising source for cell therapy in inflammation, immune diseases, and organ transplantation. In recent years, MSCs have been described as a novel therapeutic strategy for the treatment of cardiovascular diseases because they are potent modulators of immune system with the ability to modulating immune cell subsets, coordinating local and systemic innate and adaptive immune responses, thereby enabling the formation of a stable inflammatory microenvironment in damaged cardiac tissues. In this review, the immunoregulatory characteristics and potential mechanisms of MSCs are sorted out, the effect of these MSCs on immune cells is emphasized, and finally the application of this mechanism in the treatment of cardiovascular diseases is described to provide help for clinical application.
Humanized CD30-Targeted Chimeric Antigen Receptor T Cells Exhibit Potent Preclinical Activity Against Hodgkin’s Lymphoma Cells
Authors: Guo Jing , He Shuai , Zhu Yongjie , Yu Wei , Yang Dong , Zhao Xudong
Published: January 2022

CD30-directed chimeric antigen receptors (CARs) with single chain antibody fragment (scFv)-binding domains from murine HRS3 show strong cytotoxicity to Hodgkin’s Lymphoma cells and have been used in clinical trials. However, murine scFv in CAR might induce specific rejective immune responses in patients, which compromises the therapeutic effects. The use of human or humanized antibody fragments for CAR construction, rather than those derived from mouse antibodies, can reduce the immunogenicity of the CAR. Importantly, this strategy might simultaneously decrease the risk of cytokine-mediated toxicities and improve CAR T cell persistence. Murine HRS3 antibody has been successfully humanized by grafting the complementarity-determining regions (CDRs) from the mouse antibody framework onto human immunoglobulin consensus sequences, followed by an in vitro evolutionary strategy to select functional Fab fragments with the same affinity as murine sources. In this study, humanized scFvs were utilized to construct a CD30-directed CAR (hHRS3-CAR), and its effectiveness was compared with that of HRS3-CAR. The hHRS3-CAR-T cells specifically kill CD30-positive tumor cell lines in vitro and eliminate lymphoma xenografts in immunodeficient mice with comparable efficiency to HRS3-CAR. The hHRS-CAR-T could be used in clinical trials based on the previously reported advantages of humanized CARs, such as the reduction of immune rejection and better persistence of cells.