bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Earning Management dan Struktur Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur
Authors: Azis Dhea Ananda , Alam Syamsu , Ikhtiari Kirana , Tenriwaru
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh earning management dan struktur corporate governance yakni dewan komisaris independen dan komite audit terhadap pengungkapan corporate social responsibility. Penelitian ini menggunakan data kuantitatif dan data sekunder.Teknik pengumpulan data dengan mencatat data laporan keuangan perusahaan yang terdaftar pada Bursa Efek Indonesia periode 2019-2021. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling dengan sampel sebanyak 75 perusahaan. Menggunakan metode regresi linier berganda dengan bantuan software SPSS sebagai metode analisis. Hasil analisis menunjukkan variabel earning management tidak berpengaruh dan tidak signifikan terhadap pengungkapan corporate social responsibility,semakin meningkatnya praktik earnings management yang dilakukan oleh pihak manajemen akan semakin menurunkan kualitas laba perusahaan. Variabel struktur corporate governance, yakni dewan komisaris independen berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility, semakin besar dan baik komposisi dewan komisaris independen maka dapat mendorong dewan komisaris untuk bertindak objektif dan mampu melindungi stakeholder perusahaan sehingga dapat mendorong pengungkapan corporate social responsibility lebih baik dan meluas. Variabel struktur corporate governance, yakni komite audit juga berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility, semakin meningkatkan aktivitas pengawasan komite audit maka semakin baik pula pengawasan yang diharapkan dapat memperluas pengungkapan corporate social responsibility.
Implementasi Marketing Mix Terhadap Volume Penjualan Produk Pada Perusahaan Swalayan di Kabupaten Polewali Mandar
Authors: Hamka Muhammad Fadhil , Djamereng Asdar , Mapparenta  , Kadir Djamaluddin
Published: July 2023

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Implementasi Marketing Mix Terhadap Volume Penjualan Produk Pada Perusahaan Swalayan di Kabupaten Polewali Mandar. Populasi dalam Penelitian ini adalah Jumlah Konsumen Aktif/member di Perusahaan Swalayan Kabupaten Polewali Mandar, yang berjumlah 1.678 orang. Jumlah sampel yang digunakan sebanyak 100 orang dengan menggunakan teori sampel Slovin. Pengumpulan data dilakukan dengan menggunakan metode wawancara, observasi, kuesioner dan dokumentasi. Teknis analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunkan Statistical Product and Servise Solution (SPSS) v.13. Persamaan regresi linier berganda menghasilkan persamaan Y =- 24,194+0,129X1 0,740X2 0,376X3 1,979X4. Dengan demikian hasil penelitian ini menemukan bahwa variabel marketing mix berpengaruh positif terhadap volume penjualan. Hasil analisis korelasi determinasi (R Square) sebesar 0,163 yang menunjukkan bahwa variabel marketing mix mampu memberikan kontribusi sebesar 16,3%. Selisihnya 83,7% di pengaruhi oleh variabel lain yang tidak diteliti. Hasil uji t menghasilkan kesimpulan bahwa hanya variabel place memiliki pengaruh signifikan terhadap variabel volume penjualan dengan nilai 0,000 < 0,10 dan hasil uji F menjelaskan bahwa empat variabel Marketing Mix berpengaruh signifikan terhadap Volume Penjualan nilai F-hitung -5,581 > F-tabel -2,01.
Motivasi Kerja dan Kepuasan Kerja Pada Kinerja Pegawai (Studi Kasus di Bandara I Laga Ligo Bua Kota Palopo)
Authors: Sawitri Juniar , Basalamah Salim , Nasir Munawir , Murfat Moh. Zulkifli
Published: July 2023

Penelitian ini bertujuan untuk mengetahui Motivasi Kerja dan Kepuasan kerja Terhadap Kinerja Pegawai di Bandara I Laga Ligo Bua Palopo. Penelitian ini dilakukan di Bandara I Laga Ligo Bua Kota Palopo dengan jumlah 80 responden. Metode pengumpulan data berupa metode Angket atau Kuesioner. Selanjutnya, model analisis data yang digunakan adalah analisis regresi linear berganda yang diolah menggunakan program SPSS. Hasil uji hipotesis menunjukkan bahwa variabel motivasi kerja dan kepuasan kerja secara simultan (bersama-sama) berpengaruh positif dan signifikan terhadap kinerja pegawai. Semakin tinggi motivasi kerja dan kepuasan kerja pegawai maka akan membuat kinerjanya semakin meningkat.
Pengaruh Akuntabilitas Auditor dan Profesionalisme Terhadap Kualitas Auditor Pada Kantor Akuntan Publik
Authors: Syafa'at Muhammad Shahib , Nurwahyuni  , Ibrahim Fifi Nur Afifah , Kamidin Masruhi
Published: July 2023

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas Auditor dan Profesionalisme Auditor Terhadap Kualitas Auditor Pada Kantor Akuntan Publik di Kota Makassar. Data yang digunakan dalam penelitian ini adalah data yang diambil Kantor Akuntan Publik Kota Makassar. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian Menunjukkan bahwa: Akuntabilitas auditor berpengaruh terhadap kualitas auditor. Semakin tinggi akuntabilitas yang dimiliki oleh auditor dalam melaksanakan tugasnya, maka kualitas auditor akan semakin meningkat dan Profesionalisme auditor berpengaruh positif dan signifikan terhadap kualitas auditor. Semakin tinggi profesionalisme auditor maka kualitas auditorakan semakin meningkat. Pengolahan data menggunakan software IBM SPSS versi 25.
Penyerapan Tenaga Kerja Jasa Keamanan di Wilayah Operasional PT. Vale Indonesia
Authors: Subito Pratiwi Damiela , Nujum Syamsu , Sufri Mukhlis , Rahman Zainuddin
Published: July 2023

Dalam penelitian ini, tujuannya adalah untuk mengungkap dua hal. Pertama, sistem penyerapan tenaga kerja jasa keamanan di wilayah operasional PT. Vale Indonesia. Kedua, tingkat upah tenaga jasa keamanan di perusahaan tersebut. Peneliti menggunakan metode gabungan (mixed method) dalam pendekatannya. Data diperoleh melalui wawancara dan dokumentasi. Untuk menganalisis data tentang sistem penyerapan, peneliti menggunakan Model Interaktif Miles dan Huberman, sementara data tentang tingkat upah dianalisis dengan teknik analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa penyerapan tenaga kerja jasa keamanan di wilayah operasional PT. Vale Indonesia dilakukan melalui sistem outsourcing. Selain itu, tingkat upah tenaga jasa keamanan di perusahaan tersebut melebihi Upah Minimum Provinsi (UMP), tetapi dengan jumlah jam kerja yang juga melebihi standar pemerintah. Berdasarkan temuan tersebut, dapat disimpulkan bahwa meskipun PT. Vale Indonesia menyadari pentingnya aspek keamanan dalam operasionalnya, perusahaan ini masih mengedepankan prinsip pengurangan biaya. Selain itu, tingkat upah tenaga jasa keamanan di perusahaan ini sangat dipengaruhi oleh faktor waktu.
Pengaruh Strategi Pemasaran Terhadap Penjualan Rumah Subsidi di PT Mitra Lestari Perkasa Polewali Mandar
Authors: Ersani Iqram Akbar , Mahfudnurnajamuddin  , Basalamah Jafar , Ashoer Muhammad
Published: July 2023

Tujuan dari penelitian ini adalah untuk menginvestigasi dampak strategi pemasaran terhadap penjualan rumah subsidi di PT Mitra Lestari Perkasa Polewali Mandar. Penelitian ini mengadopsi pendekatan korelasional, yang bertujuan untuk menjelaskan hubungan antara variabel yang diteliti. Data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder, yang diperoleh melalui metode kuesioner dan sumber data lainnya yang relevan. Analisis data dilakukan menggunakan metode regresi linear berganda. Sebelumnya, dilakukan pengujian terhadap instrumen penelitian dan juga pengujian asumsi klasik, termasuk uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas. Selanjutnya, dilakukan pengujian hipotesis melalui uji signifikansi parsial (t), uji simultan (F), dan koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa strategi pemasaran rumah subsidi yang menggunakan teori pemasaran AIDA (Attention, Interest, Desire, Action) memiliki pengaruh terhadap penjualan rumah subsidi di PT Mitra Lestari Perkasa Polewali Mandar. Pengaruh dari strategi pemasaran dengan menggunakan teori pemasaran AIDA sebesar 84.4%. Hal ini berarti bahwa 84.4% penjualan rumah subsidi dapat dijelaskan oleh variabel strategi pemasaran. Sisanya, sebesar 15.6% (100% - 84.4%) dipengaruhi oleh faktor-faktor lain di luar variabel strategi pemasaran, seperti pertimbangan prospek kawasan perumahan, kebutuhan pribadi, lokasi dan aksesibilitas, serta spesifikasi dan desain rumah subsidi.
Pengaruh Beban Kerja, Task Specific Knowladge dan Tekanan Waktu Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan
Authors: Masnur Rizka Mujahidah , Junaid Asriani , Subhan  , Muslim
Published: July 2023

Penelitian ini bertujuan untuk menguji PengaruhBeban Kerja, Task Specific Knowledgedan Tekanan Waktu terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Pada Kantor Inspektorat Daerah Kabupaten Takalar). Metode penelitian ini menggunakan metode kuantitatif dan metode analisis data yang digunakan yaitu model pengukuran. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan membagikan kuesioner online dalam bentuk Google form kepada 35 responden yang bertempat di Kantor Inspektorat Daerah Kabupaten Takalar. Hasil penelitian ini mengemukakan Beban Kerja berpengaruh Negatif dan signifikan terhadap Kemampuan auditor dalam mendeteksi kecurangan,Task Specific Knowledgeberpengaruh positif dan signifikan terhadap Kemampuan auditor dalam mendeteksi kecurangan,Tekanan Waktu berpengaruh Negatif dan signifikan terhadap Kemampuan auditor dalam mendeteksi kecurangan.
Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Pada Perusahaan BUMN (Non-Bank)
Authors: Kurniandhany Amil Try , Suriyanti  , Amir  , Bijaang Djamaluddin
Published: July 2023

Penelitian bertujuan untuk menganalisis pengaruh Profitabilitas dan Likuiditas terhadap  harga saham perusahaan milik Negara (Non-Bank) yang tercatat di Bursa Efek Indonesia periode 2018-2020. Profitabilitas dalam penelitian ini menggunakan ROA sedangkan Likuiditas menggunakan CR. Penelitian ini menggunakan data sekunder berupa laporan keuangan dengan periode observasi 2018-2020 dan total sampel 10 perusahaan. Data diperoleh dari Bursa Efek Indonesia (BEI). Analisis data menggunakan analisis regresi linier berganda untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap harga saham. Pengolahan data menggunakan software IBM SPSS versi 25.
Pengaruh Disiplin dan Kompetensi Kerja Terhadap Peningkatan Kinerja Pegawai
Authors: Rejeki Sri Aryani , Husain Amiruddin , Gani Ackhriansyah Ahmad , Wahid Muhsin
Published: July 2023

Tujuan penelitian ini untuk mengetahui pengaruh disiplin kerja dan kompetensi kerja terhadap peningkatan kinerja pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Daerah Kota Makassar. Jenis penelitian ini termasuk penelitian kuantitatif. Penelitian ini merupakan penelitian survei. Populasi pada penelitian ini adalah karyawan pada kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Daerah Kota Makassar. Dengan jumlah sampel sebanyak 35 orang,teknik pengumpulan data menggunakan kuesioner yang telah disiapkan untuk menjawab hipotesis. Hasil penelitian menemukan bahwa disiplin kerja dan kompetensi kerja berpengaruh positif dan signifikan terhadap peningkatan kinerja pegawai. Kompetensi kerja berpengaruh paling dominan terhadap peningkatan kinerja pegawai. Dengan demikian H1, H2, dan H3 diterima. Dari hasil keseluruhan tersebut bahwa semua hipotesis dalam penelitian ini terbukti dan dapat diterima.
Pengaruh Surat Teguran, Surat Paksa dan Sanksi Administrasi Terhadap Penerimaan Pajak Pertambahan Nilai
Authors: Nurdalia  , Tjan Juliyanti Sidik , Baharuddin Dahliah , Kalsum Ummu
Published: July 2023

Penelitian ini dilakukan untuk menguji dan mengamati pengaruh secara simultan antara surat teguran, surat paksa, dan sanksi administrasi terhadap penerimaan pajak pertambahan nilai (PPN) di KPP Pratama Makassar Selatan. Penelitian ini menggunakan data primer yang diperoleh melalui penelitian langsung di lapangan, di mana 30 responden diberikan kuisioner/lembaran pernyataan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh positif dan signifikan secara bersama-sama antara surat teguran, surat paksa, dan sanksi administrasi terhadap penerimaan pajak pertambahan nilai. Penelitian ini menemukan bahwa surat teguran memiliki pengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai, demikian pula dengan surat paksa dan sanksi administrasi. Hal ini menunjukkan bahwa ketiga faktor tersebut memainkan peran penting dalam meningkatkan penerimaan PPN. Dengan demikian, penelitian ini memberikan bukti bahwa penggunaan surat teguran, surat paksa, dan sanksi administrasi dapat efektif dalam meningkatkan penerimaan pajak pertambahan nilai.

Temuan ini memiliki implikasi yang relevan bagi KPP Pratama Makassar Selatan dalam mengoptimalkan kebijakan dan strategi dalam mengelola penerimaan PPN. Selain itu, penelitian ini juga menunjukkan pentingnya pemahaman yang mendalam tentang peran dan implementasi efektif dari surat teguran, surat paksa, dan sanksi administrasi dalam konteks perpajakan.
Pengaruh Hard Skill dan Soft Skill Terhadap Kinerja Karyawan
Authors: Putri Iin Inayah , Sinring Bahar , Arfah Aryati , Alwany Taufan , Taufan Rezky Ratnasari
Published: July 2023

Penelitian ini bertujuan untuk menganalisis pengaruh Hard Skill dan Soft Skill terhadap kinerja karyawan PT. Abetama Sempurna (Artolite) Makassar menggunakan jenis penelitian kuantitatif. Variabel bebas dalam penelitian ini adalah Hard Skill dan Soft Skill, sedangkan variabel terikatnya adalah Kinerja Karyawan. Sampel penelitian terdiri dari 60 responden yang dipilih menggunakan teknik simple random sampling. Data penelitian diperoleh melalui penggunaan kuesioner, observasi, dan wawancara. Analisis data dilakukan menggunakan beberapa metode, termasuk uji validitas dan uji reliabilitas. Teknik analisis data yang digunakan meliputi analisis deskriptif (presentase dan mean), uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heterokedastisitas), uji analisis linear berganda, uji-t, uji-F, dan uji delta koefisien determinasi (ΔR2). Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara Hard Skill dan kinerja karyawan serta antara Soft Skill dan kinerja karyawan PT.  Abetama Sempurna (Artolite) Makassar.
Análise de Desempenho do Mercado da Construção Civil nos anos de 2012 a 2016 utilizando Ciência de Dados
Authors: Dos Santos Pereira Sávio Aparecido , Barros Iury Costa , Silva Junior Arlam Carneiro , Dias Diogo Gonçalves , Mendes Thiago Augusto
Published: July 2023

Este artigo busca compreender o desempenho do setor da Construção Civil durante os anos de 2012 a 2016, tendo como objetivo utilizar técnicas de Ciência de Dados para análise dos principais indicadores econômicos do setor, na intenção de compreender as nuances da Construção Civil durante a crise que afetou o setor, paralisando indústrias de transformações, obras e aumentando o índice de desemprego do país. Assim, foi desenvolvido algoritmos em linguagem Python voltados para extração, análise e visualização de indicadores da indústria da construção civil disponibilizados pela Fundação Getúlio Vargas (FGV) e Instituto Brasileiro de Geografia e Estatística (IBGE). Além disso, utilizou-se o modelo matemático de regressão linear para análise de linearidade entre os indicadores de sondagem da construção civil da FGV e o dólar comercial. Além de obter um diagnóstico da crise que assolou o setor, mostrou-se a importância e os impactos do dólar para economia da construção civil, evidenciado a relação direta entre o valor da moeda e a falta de confiança dos empresários da construção civil.
Panorama da gestão de resíduos de diferentes setores das instituições de ensino
Authors: Pessanha Rasma Sérgio , De Pinna Mendez Gabriel , Ferreira da Silva José Augusto , Cruz Moreira Marcos Antonio
Published: July 2023

A produção de resíduos está presente em todas as áreas, ambientes e atividades da sociedade, inclusive nas instituições de ensino que devido à variada gama de atividades que realizam produzem diversos tipos de resíduos. Sendo assim, neste estudo realizou-se uma revisão sistemática da literatura com o objetivo de analisar e compreender as práticas de gestão de resíduos nas instituições de ensino e o que está sendo produzido no meio acadêmico sobre o assunto. Através deste estudo foi possível perceber que os trabalhos em gestão de resíduos das instituições de ensino encontrados abordam desde aspectos da gestão de resíduos produzidos por todos os setores das instituições, até a gestão de resíduos especiais produzidos em áreas específicas, como os laboratórios e restaurantes universitários. Observou-se que 45% dos trabalhos encontrados focaram em avaliar a gestão de resíduos comuns. Os resíduos provenientes de laboratórios, foram objeto de 20% dos estudos. Os estudos encontraram falhas nos procedimentos de gerenciamento e as atividades de treinamento e iniciativas de conscientização foram apontadas pela maioria dos artigos como elementos recomendados no processo, tanto de implantação do gerenciamento quanto de melhoria. A análise dos resultados evidencia que dos estudos que tratam de resíduos de laboratório, quase todos abordam resíduos dos serviços de saúde e nenhum avaliou os resíduos de laboratórios de mecânica, elétrica, hidráulica e outros.
Implantação do Business Intelligence como ferramenta de auxílio à auditoria de despesas com pessoal no Controle Externo do Tribunal de Contas de Roraima
Authors: Pereira Francisco Carlos de Lima , Silva Jonathas Coutinho da , Silva Ezequias Carlos Ferreira da , Figueirêdo Bruno César Barreto de
Published: July 2023

Este artigo apresenta o relato da experiência da implantação do Business Intelligence (BI) no âmbito do Tribunal de Contas do Estado de Roraima (TCERR), que teve como escopo a análise de atos e pagamentos de pessoal realizados pelos órgãos jurisdicionados. O artigo apresenta um apanhado de experiências de acesso à informação e combate às fraudes em órgãos de controle em todo o Brasil, traçando um paralelo com a implantação no TCERR. Além disso, é relatada a metodologia utilizada na implantação, com considerações acerca das escolhas tecnológicas e seus porquês. Apresenta-se os principais resultados obtidos com o advento do BI, em especial a mudança de paradigma do uso da tecnologia pelos usuários finais, exemplos das potencialidades da ferramenta, além de resultados práticos oportunizados, em particular no suporte à auditoria.
Como a Governança de Dados pode auxiliar na mitigação de barreiras de uso de Portais de Dados Governamentais Abertos? Uma Análise da Literatura
Authors: Mendoza Isela , Corrêa Renan , Bernardini Flavia
Published: July 2023

O uso de portais de Dados Governamentais Abertos (Open Government Data – OGD) tem apresentado um crescimento acelerado nos últimos anos e com ele também aumentaram vários problemas. Para mitigar esses problemas, como alternativa, a Governança de Dados (Data Governance – DG) é apresentada nos estudos desta pesquisa. O principal objetivo deste trabalho consiste em realizar uma análise da literatura para discutir como a DG pode apoiar na mitigação dos principais problemas e barreiras de uso apresentados em portais de OGD. Pudemos analisar inicialmente que ainda há a presença de problemas em portais de OGD. As abordagens para mitigá-los são discutidas, bem como as boas práticas a serem adotadas e lições aprendidas.
Uma proposta de integração de sistemas da Secretaria do Patrimônio da União ao blockchain para incentivo à transparência de processos: resultados de uma pesquisa em andamento
Authors: Fernandes Iago , Soares Pamella , Saraiva Raphael , Vicente Bruno , Sertã Alexandre , Loiola Ricardo , Araújo Allysson , Souza Jerffeson
Published: July 2023

Os Termos de Execução Descentralizada (TED), celebrados pela Secretaria de Coordenação e Governança do Patrimônio da União (SPU), são contratações entre a SPU e outros órgãos governamentais para o desenvolvimento de programas e projetos de interesse da União. Todavia, em um contexto no qual ainda se encontra dificuldades ao acesso claro e transparente dos dados no TED, a tecnologia blockchain possibilita registros públicos, seguros, rastreáveis e auditáveis. Por meio de uma Pesquisa-Ação realizada entre pesquisadores e profissionais da SPU, o presente estudo relata os resultados preliminares de uma proposta cujo objetivo visa propor a integração de sistemas da SPU à blockchain por meio de uma API para facilitar o gerenciamento de processos de TEDs, assegurando a transparência dos procedimentos e garantindo a rastreabilidade e acesso às ações envolvidas.
Uma proposta de Automação para o Índice Nacional de Avaliação de Linguagem Simples em Serviços Públicos
Authors: Rodrigues Adriano Péricles , Marques Gabriel M. , Rodrigues Lucas B. , Mattos Pedro Augusto A. , Nunes Vanessa T. , Cappelli Claudia , Oliveira Rodrigo , Moraes Rodrigo Michel de
Published: July 2023

A digitalização dos serviços aproxima os entes públicos do cidadão e facilita e otimiza seu acesso às políticas públicas por meio da tecnologia. A Linguagem Simples entra como condutora nesse caminho e é necessária uma preocupação com o entendimento pleno do cidadão. Neste artigo propomos os primeiros resultados de automação de práticas de linguagem simples definidas dentro do Guia Nacional de Linguagem Simples. O objetivo está em avaliar a explicação de serviços públicos digitais e servir como mecanismo de apoio a inclusão de linguagem simples pelos municípios brasileiros.
Processo de Inovação Baseado em Design Thinking e Lean Startup – um Estudo de Caso na Área de Fiscalização
Authors: Valença George , Brayner Fátima Maria Miranda
Published: July 2023

O século XXI trouxe um conjunto de problemas muito complexos para serem enfrentados pelo governo. A falta de tratamento ou o tratamento parcial desses problemas tem gerado uma crise de legitimidade no setor público nos últimos anos. Com foco na melhoria da gestão pública e no aumento da confiança do cidadão, o Tribunal de Contas do Estado de Pernambuco conduziu 10 oficinas de inovação em parceria com o Departamento de Computação da Universidade Federal Rural de Pernambuco para reflexão sobre desafios derivados de seu planejamento estratégico. Neste artigo, relatamos o processo de inovação adotado, apoiado nas abordagens Lean Startup e Design Thinking.
Análise de Sobrepreço em Itens de Licitações Públicas
Authors: Silva Mariana O. , Costa Lucas L. , Bezerra Guilherme , Gomide Larissa D. , Hott Henrique R. , Oliveira Gabriel P. , Brandão Michele A. , Lacerda Anisio , Pappa Gisele
Published: July 2023

A análise de sobrepreços em itens de licitações públicas pode auxiliar órgãos governamentais a identificar indícios de fraude na aquisição de bens ou serviços públicos. Nesse cenário, este artigo apresenta duas contribuições principais, são elas: uma metodologia para tratamento e padronização da descrição de itens licitados; e uma abordagem estatística para detecção de sobrepreço baseada em agrupamentos realizados com a descrição dos itens. Os resultados indicam que as estratégias propostas são promissoras para a identificação de possíveis irregularidades nas compras públicas.
Do Social ao Técnico: Uma Análise Sociotécnica para a Otimização da Logística do Programa Nacional do Livro e do Material Didático
Authors: Castellano Patricia , Menezes Krissia , Peres Leticia , Derenievicz Guilherme , Castilho Marcos , Rodrigues Nadja , Cruz Silvério da , Pereira Roberto
Published: July 2023

Este artigo apresenta os resultados de uma análise da logística do Programa Nacional do Livro e do Material Didático (PNLD), que tem como propósito entregar, em tempo hábil e com custo viável, materiais didáticos de qualidade às escolas públicas em todo o país. Os resultados mostram que o problema é complexo: envolve diferentes processos e stakeholders que precisam atender uma ampla variedade de normas, apoiados por vários sistemas computacionais. Com base na identificação de pontos que precisam ser investigados e reconhecendo o contexto situado brasileiro, o artigo defende que uma perspectiva sociotécnica é essencial para entender a complexidade do problema e informar o design de soluções adequadas.
Contabilidade Pública – uma Ferramenta de Suporte à Auditoria de Dados em Municípios do Estado de Pernambuco
Authors: Cabral George G. , Valença George , Souza Camila N. P. , Emannuel Yves
Published: July 2023

O bem-estar social é sem dúvida relacionado à igualdade e desenvolvimento social. Por sua vez, esses são características de sociedades com baixo nível de corrupção. Um baixo nível de corrupção, teoricamente, é algo só alcançável por nações desenvolvidas e com um alto grau de transparência nas contas públicas. Por sua vez, nações subdesenvolvidas sofrem com a corrupção enquanto os órgãos responsáveis por fiscalizar contas tentam dar conta da alta demanda por auditorias. Nesse trabalho são propostos três métodos capazes de extrair informações de dados públicos brutos de forma a auxiliar o auditor humano na decisão de quais entidades públicas necessitam de uma maior atenção. Para isso, foi necessário o desenvolvimento de uma etapa preliminar de extração e transformação dos dados de maneira a se criar uma base de dados que contenha informações necessárias à solução dos três métodos acima mencionadas.
Embeddings Jurídico: Representações Orientadas à Linguagem Jurídica Brasileira
Authors: Carmo Fabrício A. do , Serejo Ferdinando , Jacob Junior Antonio F. L. , Santana Ewaldo E. C. , Lobato Fábio M. F.
Published: July 2023

O processamento automático de textos jurídicos dispostos em linguagem natural proporciona o desenvolvimento de diversas aplicações para o setor, como a classificação de processos por assunto, sumarização de documentos, tradução para linguagem cidadã etc. Nesse sentido, o judiciário brasileiro lançou o programa Justiça 4.0, buscando soluções que ofereçam celeridade nas atividades processuais. Convém pontuar que a linguagem técnica predomina nesse domínio de aplicação, o que adiciona desafios para modelagem dos dados, exigindo modelos especializados para o segmento. Frente ao exposto, esse trabalho tem como objetivo a construção de modelos embeddings orientados ao âmbito jurídico visando alimentar aplicações na área. Para isso, foram extraídos aproximadamente 500.000 documentos de instituições de justiça do Brasil das mais variadas esferas (civil, criminal, trabalhista etc). Os modelos foram avaliados por meio da classificação de petições iniciais e os resultados mostraram-se competitivos quando comparados a modelos generalistas da língua portuguesa. Tais resultados mostram que modelos treinados com documentos jurídicos compreendem melhor as especificidades da linguagem do segmento e têm o potencial de fomentar novas aplicações para o setor.
Big Data Fortaleza: Plataforma Inteligente para Políticas Públicas Baseadas em Evidências
Authors: Santos Ismayle S. , Oliveira Pedro Almir M. , Oliveira Victória T. , Nogueira Tales P. , Dantas Allberson B. O. , Menescal Larissa M. , Batista Élcio , Andrade Rossana M. C.
Published: July 2023

Ao observar o contexto dinâmico da cidade, é necessário aos gestores públicos entender qual o impacto de suas decisões. Diante disso, este artigo apresenta uma plataforma de análise de dados e predição utilizando Big Data e Machine Learning, chamada Big Data Fortaleza, com o objetivo de ajudar no planejamento estratégico de soluções para o desenvolvimento urbano sustentável de Fortaleza, no contexto de atuação do Instituto de Planejamento de Fortaleza (IPLANFOR). O desafio de entender melhor a demanda por creches, ligado ao domínio da Primeira Infância, foi escolhido para ser explorado inicialmente, uma vez que a gestão inteligente de dados pode auxiliar na tomada de decisões que podem contribuir com a melhoria do desenvolvimento infantil. Até o momento, diversas análises exploratórias e preditivas foram realizadas para responder questões essenciais desse domínio que foram levantadas em discussões com gestores da Prefeitura Municipal de Fortaleza.
La dramatización: aprendizajes por competencias a través del diálogo interartístico
Authors: Mociño González Isabel , Agrelo-Costas Eulalia
Published: July 2023

La formación de docentes de educación infantil ha de fomentar la lectura competencial y su capacidad para ensamblar la lectura literaria con otras manifestaciones artísticas. Consideramos que, entre las estrategias más eficaces para lograrlo, está la dramatización, que es un instrumento transversal basado en el diálogo interartístico. Este trabajo se propone describir el diseño, la implementación y resultados de una experiencia didáctica vinculada con las dramatizaciones, que se ha llevado a cabo con alumnado de dos facultades de ciencias de la educación. Esta experiencia de aula se asienta en la metodología de la investigación-acción participativa y tuvo el trabajo colaborativo como sostén del proceso formativo. Los resultados muestran la satisfacción del alumnado participante, la eficacia de las estrategias empleadas en la práctica docente, la construcción de aprendizajes significativos, la mejora de la capacidad de mediación lecto-literaria y el fomento de los hábitos lectores. Se concluye que la dramatización es una estrategia eficaz en el desarrollo de múltiples competencias asociadas a la expresión, a la colaboración constructiva, al pensamiento creativo, a los procesos culturales…, siendo la lectura comprensiva el elemento motivador de toda la experiencia.
Pembelajaran Dari Rumah Dalam Perspektif Wali Murid Sekolah Dasar di Daerah Pedesaan
Authors: Daeng Pawero Abdul Muis , A’an Yusuf Khunaifi
Published: July 2023

The Learning From Home (BDR) policy aims to cover all levels of education, from kindergarten to college. BDR activities were initially carried out to prevent the spread of Covid-19 in the field of education. In Learning From Home Activities, parents are involved in participating in the learning process, assisting teachers in carrying out the learning process. This research uses a descriptive qualitative method, namely a research method by objectively describing the object to be studied by the author without providing additions or changes to the data obtained in the field. In addition, the credibility of the data source is maintained by its extensin. The collection of research data was carried out by means of observation, interviews and documentation. Based on the findings, Learning from home based on the perspective of parents of elementary school students in Bolaang Mongondow Timur that is; 1) The enthusiasm of the parents of students is caused by the activeness of teachers who proactively establish communication and coordination with the parents of students, 2) Most parents do not use technology facilities in learning from home due to various complex obstacles, such as network access constraints and the absence of smartphone facilities 3) Guardians from the lower middle class who work as farmers and fishermen,  have a high level of enthusiasm in learning from home compared to parents from the upper middle class who work as government employees and entrepreneurs. 4) There are parents from the lower middle class who work as farmers and fishermen who prefer to invite their children to help parents in the rice fields or in the sea if they have difficulty in helping teachers when teaching their children about learning at school
Pengelolaan Sarana Dan Prasarana Laboratorium IPA Madrasah Aliyah Negeri 2 Karawang
Authors: Anisa Haffifa  , Abdul Kosim
Published: July 2023

Research conducted at MAN 2 Karawang, this study uses a qualitative approach. Discussed the management of science laboratory facilities and infrastructure at MAN 2 Karawang. The purpose of this study was to determine the management of facilities and infrastructure at MAN 2 Karawang. Where the management of educational facilities and infrastructure is the procurement and utilization to support optimal learning activities. And infrastructure is an important part of educational institutions and is one of the 8 national education standards. Based on the results of research in the management of laboratory facilities and infrastructure at MAN 2 Karawang has carried out the planning, maintenance and removal processes. From one of these processes, the maintenance process is the most important thing in the management of educational facilities and infrastructure. Because, the process can affect the ongoing learning activities / student practicum.
Pengaruh Penerapan Kebijakan Merdeka Belajar Di Perguruan Tinggi
Authors: Ilma Siti Salamah  , Rifqi Taufiqul Hakim  , Lahera Tia
Published: July 2023

Significant changes occurred in various industrial sectors, especially in the education sector, so that the government issued an independent learning policy to deal with the paradigm that occurred in the current era. This study aims to determine the effect of implementing an independent learning policy in universities, and to determine the positive and negative sides of the implementation of an independent learning policy on students and universities. The research method used is a literature study which produces descriptive data regarding the influence or impact of the implementation of the independent learning policy in higher education. The results showed that most of the students gave a positive response to the independent learning policy and had implemented various programs contained in this policy. However, in its implementation there is a negative side to students that needs to be minimized so that the implementation and implementation of this policy runs optimally.
Nilai-Nilai Pendidikan Akhlak Peserta Didik Terhadap Pendidik Dalam Kitab Ngudi Susilo Karya KH. Bisri Musthofa
Authors: Maharani Fina , Habibi Wildan
Published: July 2023

In today's modern life, humans really need moral education. And in the case of this research it is motivated by cases of social deviation, the existence of delinquency in which the perpetrators are students who are on average still under age, and also motivated by the condition of the fading culture of reading syi'ir in society, because syi'ir These contain many values ​​that are useful for the formation of moral education. What's more, with the current events in the world of education, it is often marked by an imbalance between worldly/material aspects and ukharawiyah/spiritual aspects. In this case, the researcher hopes to be able to give dedication in the world of education to overcome these basic problems. The book of Syi'ir ngudi susilo by KH. Bisri Musthofa written in Javanese pegon is a book that contains moral/educational teachings to form morals. In syi'ir ngudi Susilo also has the value of basic moral content that is useful for the formation of the growth and development of children's morals with akhlakul karimah. In terms of the value of moral education, students towards educators refer to the point of obedience, where the value of obedience is very important in the world of moral education, because it will have an important influence on the sustainability of the growth and development of students and the Indonesian nation. With the main moral value, namely obedience, students will grow up with noble character.
Pengembangan Model Manajemen Transformatif Pondok Pesantren
Authors: Faruk Roizatul , Mustajib
Published: July 2023

The purpose of this research and development is to find a transformative management model that runs at the Ali Maksum Foundation, Pondok Pesantren Krapyak Yogyakarta. The research method used is qualitative analysis with an evaluative approach. The subjects of the study were determined by purposive sampling. The data collection method uses in-depth interviews, participant observations, and documentation, while the validity of the data uses source trianggulation techniques. Data analysis techniques use qualitative data presentation techniques with a discretionary evaluation analysis model. The results of the research of the Ali Maksum Foundation of Krapyak Islamic Boarding School have not implemented transformative management optimally
Interpretasi Makna Jihad dalam Pandangan Hamka
Authors: Sudarmono
Published: July 2023

Dalam penelitian ini penulis menemukan bahwa banyak cara untuk bisa sama memiliki pahala jihad seperti menyuruh kepada kebaikan, mencegah kemungkaran, dan juga menahan diri dalam mengikuti hawa nafsu. Jihad seperti itu mudah bagi zaman sekarang tanpa harus berperang dan tanpa mengangkat senjata.

Tujuan penelitian ini juga adalah untuk mengetahui lebih dalam mengenai apa makna jihad yang dikemukakan oleh Hamka dalam Tafsir Al-Azhar dan untuk mengetahui bagaimana jihad fisik dan non fisik menurut Hamka.

   Adapun metode dalam penelitian ini adalah metode penelitian pustaka (library research) yaitu dengan menggunakan metode tafsir maudhu’i (tafsir tematik) yaitu suatu pembahasan ayat-ayat al-Qur’an yang sesuai dengan tema dan judul yang telah ditetapkan. Hal-hal yang dilakukan dalam penelitian ini adalah mengidentifikasikan ayat-ayat al-Qur’an yang berkaitan tentang jihad. Dan hanya meneliti satu Mufassir Modern yaitu Hamka dalam Tafsir Al-Azhar.

            Jihad Menurut Hamka ialah: berperang, kesungguhan dan kegiatan yang didorong oleh hati dengan rasa tulus dan ikhlas, melakukan amar ma’ruf, nahi mungkar, berdakwah, mendidik, dan mengasuh umat kepada kesadaran beragama. Adapun jihad fisik adalah perang jika diperintahkan oleh pemegang otoritas disuatu negeri. Sedangkan Jihad non fisik adalah segala amal kebajikan yang positif bagi agama.
Al Hawariyyun Dalam Perspektif Tafsir ath-Thabari Karya Abu Ja’far Muhammad bin Jarir ath-Thabari
Authors: Muhammad Saekul Mujahidin
Published: July 2023

Isa as is a prophet sent by Allah, who is included in the category of prophet ulul azmi among other prophets. He invited his people, the Children of Israel, to worship Allah and was accompanied by his close friends, namely hawariyyu>n. this friend always helps preach Isa wherever he is when he is sad and happy, there are many interpretations that clarify who hawariyyu>n is, one of which is the interpretation of ath-thabari which says that hawari>yyu>n is a friend of the dean Isa as. This article uses Library Research research by prioritizing in-depth analysis of various journals, books or literature related to research. The Qur'an does not provide detailed information about hawariyyun, but many interpretations explain who hawariyyun is, one of which is the interpretation of ath-thabari which says that hawariyyu>n is a friend of Isa's dean who always wears all white clothes, is also a laundress, and fish seekers, so that hawariyyun are the chosen people chosen by the prophet Isa to help his preaching to his people.
LOKALITAS DAN TEKSTUALITAS TAFSIR AL-IKLIL FI MA’ANI AL-TANZIL DALAM MASYARAKAT TRADISIONAL JAWA
Authors: Abd. Majid Abror
Published: July 2023

Kajian tafsir merupakan suatu kajian yang sangat penting untuk di kaji, pada umumnya kajian tafsir menggunakan bahasa Arab yang memunculkan ciri khas pada keislaman, tetapi pada  zaman sekarang ini tafsir ada bermacam-macam salah satunya adalah Tafsir Nusantara. Dalam kegiatan mengkaji Tafsir Nusantara ini merupakan suatu hal yang perlu untuk di teliti karena pada umumnya masyarakat tidak semua paham dengan bahasa Arab. Dalam pembahasan ini menggunakan metode penelitian keperpustakaan (library research) yaitu penelitian yang mengkaji dan mencari informasi-informasi serta data-data yang secara keseluruhan bersal dari bahasa tulisan yang relevan dengan yang diteliti. Hasil penelitian sebagai berikut: Pertama, kitab tafsir al-Ikli>l Fi> Ma’ani> al-Tanzi>l memiliki tiga lokalitas yaitu 1). Lokalitas dalam penampilan menggunakan aksara Arab pegon dan makna gandul, 2).  Lokalitas dalam komunikasi, 3). Lokalitas dalam penafsiran yaitu mengkritik tradisi dan terjemah lokal. Kedua, Tektualitas penerapan pada kitab tafsir al-Ikli>l Fi> Ma’ani> al-Tanzi>l. Ketiga,  Tafsir al-Ikli>l Fi> Ma’ani> al-Tanzi>l sebagai objek kajian bagi masyarakat tradisional jawa.
Implementasi Teori Pengembangan Kognitif Jean Piaget dalam Pembelajaran IPA di Sekolah Dasar
Authors: Magdalena Ina , Nurchayati Aan , Suhirman Defitriana Pramesti , Fathya Nisrina Nur
Published: July 2023

The purpose of this study was to examine further the theory of cognitive development by Jean Piaget regarding learning science according to the level of thinking of children at the elementary school age stage. Sources of data used in this research are books, journals, articles, and other scientific works. The data collection technique is Library Studies. Data analysis uses content analysis. The results of this study indicate that the cognitive development of children at the concrete operational age stage (7-12 years) in science learning varies in almost every phase of their age. Science learning in elementary schools is adjusted to age stages. This is in accordance with the implementation of Jean Piaget's theory of development. Refers to how people grow, adapt, and change throughout their life's journey through physical development, personality development, socioemotional development, cognition (thinking) development, and language development. In addition to the level of understanding of models and methods as well as the handling used also varies. The results of the research can become the basis for teaching teachers so that learning becomes more effective, efficient and right on target. Especially to realize the achievement of national education goals.
Lydia Marie DeWitt and Mary Butler Kirkbride: Prototypical Circa–Early-1900s Women of Pathology and an Analysis of Their Contributions to the Discovery of Insulin
Authors: Wright James R.
Published: July 2023

Context.—

The year 2023 marks the centenary of the Nobel Prize honoring the discovery of insulin. Little-known experimental pathologists Lydia DeWitt, MD, at the University of Michigan and Mary Kirkbride, DSc [Hon], at Columbia University, both just beginning their academic careers, made independent contributions to the discovery that have never been critically examined. This happened at a time when it was exceedingly rare for women to work in pathology.

Objective.—

To explore the facilitative roles of DeWitt and Kirkbride in the discovery of insulin and to examine their trail-breaking careers in academic pathology.

Design.—

Available primary and secondary historical resources were reviewed.

Results.—

DeWitt made and tested pancreatic extracts from duct-ligated atrophic pancreas (ie, Frederick Banting's great idea to prevent digestion of its hypothetical internal secretion) 15 years before Banting; Banting was unaware of her work. His idea came from reading a paper by pathologist Moses Barron. Prior duct-ligation studies had sometimes been viewed with skepticism because histologic identification of islets in atrophic duct-ligated pancreata was imperfect; Kirkbride addressed this with histochemical staining, convincing Barron and, therefore, indirectly influencing and motivating Banting. The lives and convoluted careers of these 2 early–20th-century women are explored and compared with those of other contemporary women in pathology. A unifying pattern becomes clear: careers in experimental pathology and bacteriology were accepted but performing clinical work in anatomic pathology was not.

Conclusions.—

Both DeWitt and Kirkbride are prototypical early–20th-century women in academic pathology whose careers were constrained by gender. However, Kirkbride made a unique and unrecognized contribution to the discovery of insulin.
The Relationship Between Farmer Participation And The Program Special Efforts To Increase Sweet Potato Production
Authors: Aisyah Siti , Faqih Achmad , Aprilianti Vera , Siska Elanda Fera , Nurbaeti Titin , Budiasih Euis
Published: July 2023

This study aims to find out: (1) farmer participation in planning with special efforts programs to increase sweet potato production, 2) the relationship  of farmer participation in implementation with special efforts programs to increase sweet potato production, (3) the relationship of farmer participation in monitoring and evaluation with special efforts programs to increase sweet potato production, (4) the relationship between farmer participation in yield utilization and special efforts to increase programs sweet potato production, and (5) the relationship between farmer participation and special efforts to increase sweet potato production. The research was conducted in Gapoktan Mulya Mukti, Cirendang Village, Kuningan District, Kuningan Regency from November to December 2022. The research method used in this study is a quantitative method with a survey approach and a sample of 88 farmers. Primary data collection was obtained through interviews, and secondary data were obtained from agencies related to this study. To determine the relationship between research variables, the Spearman level correlation test was used. The results showed that: (1) there was a low and real relationship between farmer participation in program planning with sweet potato special efforts with a value of rs = 0.375 and a calculated value of 3.023, (2) there was a low and real relationship between farmer participation in program implementation with a value of rs = 0.335 and a calculated value of 2.658,  (3) there is a low and real relationship between farmer participation in program monitoring and evaluation with sweet potato special efforts with a value of rs = 0.341 and a calculated value of 2.719, (4) there is a low and real relationship between farmer participation in the utilization of program results with sweet potato special efforts, with a value of rs = 0.344 and a calculated value of 2.738,  and (5) there is a low and noticeable relationship between farmer participation and sweet potato special efforts, with a value of rs = 0.526 and a calculated value of 4.627.