bluuebunny/crossref_metadata_2025 huggingface dataset:
Relationship between Locus of Control and Life-Purpose Orientations of Sportsmen with Varying Skill Levels
Authors:   Central Sports Club of the Army, Kharitonova A. I.
Published: October 2024

The article considers the relation between locus of control and life-purpose orientations of sportsmen with varying skill level, and determines the influence of a skill level as a moderator in this relationship. The study has found that both internality and externality play a significant role in this process. Sportsmen-internals show higher indices of life meaningfulness compared to externals. There is also a tendency in the increase of life meaningfulness with a higher sports skill. Yet, no relationship between locus of control and a skill level has been found, which demonstrates that locus of control and life-purpose orientations do not depend on a skill level of a sportsman. The results show that internal locus of control correlates with a positive view of life, while a skill level influences some of these relations not being a moderator.
Sign language recognition with hand gestures using deep learning
Authors: Ramya Pedapudi , Pranita Sri Sanisetty , Fayaz Shaik , Tiyyagura Hima Bindu , Thunuguntla Venkata Guru Datta
Published: October 2024

There are several obstacles when communicating with individuals who are deaf or hard of hearing, but sign language has become an essential tool. It is an excellent tool that helps individuals with speech and hearing impairments convey their ideas and feelings. This encourages less complicated integration with the outside environment. However because sign language has its own set of difficulties, its simple construction is insufficient. It might be difficult to interpret gestures for people who are not familiar with sign language or who speak a different sign language. Thankfully, new technological developments have introduced several methods for automating the recognition of sign movements, providing encouraging alternatives. This invention has the potential to close the long- standing communication gap considerably. This work presents the usage of an exclusive dataset to identify hand motions. The research project uses a webcam to allow users to take pictures of their hand gestures. The system's goal is to anticipate and show the name that corresponds to the image that was taken. Convolutional Neural Networks (CNNs) are used for image training and classification, with computer vision aiding in the image collection and capture process.
Mental health chatbot therapist
Authors: Naomi Nkhalamba , Chipatso Medi
Published: October 2024

Mental health illness refers to conditions that affect thinking, feeling, mood, and behavior. These conditions may be occasional or long-lasting. Some examples of mental illness include depression, anxiety disorder, and addictive behaviors, to name a few. Mental health conditions can be caused by various factors, including substance abuse, psychological trauma, unhealthy habits, and genetics. Symptoms of mental illness may include feelings of sadness or hopelessness, extreme mood changes, excessive anger, hostility, and even violence. Individuals with mental health issues often require the assistance of a psychiatrist to undergo therapy, which is typically conducted face-to-face. This in- person approach to therapy can present several challenges, such as high costs, a shortage of psychiatric specialists in hospitals, and the reluctance of some patients to engage in the therapeutic process. Given these drawbacks associated with traditional face-to-face therapy, the concept of creating a mental health chatbot therapist emerged. This chatbot is a computer program designed to simulate conversation with human users, often utilizing Natural Language Processing (NLP) to interpret inputs and generative AI to automate responses. The chatbot aims to provide an interactive conversational experience between the user and the machine, facilitating both written and spoken communication. In this system, there is a user module that requires registration for access. After logging into their accounts, users can begin chatting with the chatbot. The Mental Health Chatbot System operates as a conversational agent, functioning like a real- time therapist that analyzes the user's emotions with each interaction and offers appropriate responses and feedback.
INCLUSÃO DE PESSOAS COM DEFICIÊNCIA: O ACESSO E PERMANÊNCIA NA EDUCAÇÃO E NOS SERVIÇOS DE REABILITAÇÃO E HABILITAÇÃO
Authors: Leite Priscila Lima , Elias Vitória Régia de Souza , Makida-Dyonisio Cristiane Makida-Dyonisio , Gimenez Roberto
Published: October 2024

O presente estudo buscou investigar o acesso das pessoas com deficiência em instituições de serviços de Reabilitação e Habilitação e de Educação. Além disso, buscou-se discutir como elas contemporizam a permanência e continuidade do atendimento. A metodologia adotada foi quantitativa, por questionário de múltipla escolha, constituído por 22 questões no eixo Educação e 19 questões no eixo Reabilitação e Habilitação. As perguntas foram encaminhadas para 146 famílias que se propuseram a participar da pesquisa, as quais responsáveis das pessoas com deficiências, que responderam de acordo com as vivências no âmbito educacional e a participação em serviços de Reabilitação e Habilitação. Também se desenvolveu a análise de maneira qualitativa com quatro grupos focais, os quais possibilitaram considerar diferentes visões das famílias sobre a inclusão. Os resultados indicam que no eixo educação há dificuldades quanto à efetivação da matrícula e permanência relacionadas às questões de aprendizagem. Ainda se observou uma grande dificuldade de acesso aos serviços de Reabilitação e Habilitação por parte das famílias das pessoas com deficiências, no que se refere ao transporte, oportunidades e contradições frente ao que a pessoas com deficiência tem por direito garantido a esses serviços.
The Development of a Family Support Program for Caregivers of Hemodialysis Patients
Authors: MYRNA A. MERCADO
Published: October 2024

Family caregivers of hemodialysis patients have a heavy burden based on negative experiences, long-term care hours, total physical dependence of patients, comorbid health conditions, and financial stress treatment procedures. This study design is a mixed method followed by 114 participants in the quantitative phase and eight participants in the qualitative phase. The research instrument used Zarit Burden, a demographic profile form, semi-structured interview questions, and a recorder. Data analysis used ANOVA, t-test, and thematic analysis. The results showed that most participants were 51 to 60 years old, patients' wives, college graduates, had a monthly income below ph10,000.00 and had cared for patients for 20 to 24 hours. Participants have experienced high physical and financial burdens and loss of control over life, as well as very high emotional and social burdens. Significant differences were found in the levels of emotional, social, and financial burdens when grouped by education level. Monthly income affects the level of social and financial burdens. Physical exhaustion, emotional suffering, limited social life, role conflict, financial poverty, and fear of the future are the themes of challenges in caregiving. Participants coped with their challenges by seeking help and sleep, emotional adjustment, acceptance, maintaining friendships, resisting the urge to participate in social activities, utilizing family resources, seeking financial support from politicians and government agencies, and borrowing money. The proposed stress relief support program has the potential to be an intervention to enable family care with various forms and levels of caregiving burden.
Exploring The Effect of [HuArgI (Co)-PEG5000]-Induced Autophagy on The Migration, Adhesion, And Invasion of U87 Glioblastoma cells
Authors:   ,   Lebanese American University -- Chouran Beirut, Haidar Sara
Published: October 2024

Glioblastoma multiforme is considered a highly aggressive, malignant, and lethal brain tumor. It originates from astrocytoma and is classified as grade IV, with a poor prognosis and limited effective treatments. The high nutrient demand of tumor cells led to the exploration of amino acid deprivation therapy. Enzymotherapy, a promising approach, was specifically engineered to deplete cells of amino acids like asparagine, methionine, and arginine. In our study, we utilized [HuArgI (Co) PEG5000] as targeted therapy, which was found to induce autophagy-dependent cell death. Autophagy is a cellular recycling mechanism that maintains homeostasis by breaking down damaged components. This mechanism could either protect or kill cancer cells, depending on the tumor stage and its microenvironment. Our study aimed to test the effect of arginase on autophagy and investigate the pathways involved in cancer metastasis by evaluating the migration, invasion, and adhesion of U87. Cells were treated with arginase, an autophagy inducer, and in combination with chloroquine, an autophagic flux inhibitor. Results revealed that the migration of U87 was not mediated through autophagy, and its decrease was associated with the inactivation of Rho A, a key RhoGTPase. Additionally, arginine deprivation did not significantly affect the invasion of this cell line or the expression of metalloproteinases. Therefore, further research is needed to gain a comprehensive understanding of the relationship between autophagy, Rho GTPases, and cancer metastasis.
DETEKSI TEKANAN DARAH DAN STATUS GIZI, SERTA SOSIALISASI APLIKASI KALKULATOR IMT UNTUK PENCEGAHAN PTM
Authors: Setyaningrum Yahmi Ira , Agustin Aditya Galih
Published: October 2024

Non-Communicable Diseases (NCDs) have a very high prevalence and most do not know they are affected by NCDs. Early detection efforts are needed to identify NCDs that may occur in adolescents. Teenagers are the next generation towards a Golden Indonesia, therefore health education efforts are needed to prevent PTM.  The activity aims to detect the presence of PTM and socialize the BMI calculator application. Community service partners are students who attended Edufair at Gor Ken Arok. The methods used are measuring blood pressure, weight and height, and personal health education through leaflets and a BMI calculator application. The results of blood pressure measurements show that the majority of teenagers have normal blood pressure, but there are still teenagers who are hypotensive or hypertensive. The nutritional status of adolescents measured was mostly normal, but they were still found to be undernourished, overweight and obese. Obesity is still quite high at around 12.5%, so education is needed to maintain ideal body weight. Education is carried out by socializing the use of the BMI calculator application, so that teenagers are motivated to maintain an ideal body weight. In conclusion, detecting blood pressure and nutritional status provides knowledge to teenagers, so they are more aware of their health conditions. The hope is that teenagers will always carry out healthy living behavior to prevent PTM.
PEMANFAATAN CHATGPT DALAM PEMBELAJARAN SECARA OPTIMAL DI SMK AL-BASTHOMI LOCERET NGANJUK
Authors: Indahsari Rina Dewi , Andini Titania Dwi , . Setyorini , Irsyada Abdulloh Eizzi , Arifin Jaenal
Published: October 2024

Pelatihan yang diadakan secara online ini bertujuan untuk mengoptimalkan pemanfaatan Artificial Intellegence yang akhir-akhir ini semakin marak digunakan. Salah satu yang sering digunakan adalah produk dari OpenAI.com berupa aplikasi ChatGPT yang dapat diakses secara massif yang banyak digunakan dalam dunia pendidikan. Sering terjadi penggunaannya tidak optimal dikarenakan memasukkan nilai pada prompt tidak detail atau tidak spesifik yang menyebabkan hasil dari ChatGPT tidak sesuai. Ada beberapa prinsip prompt ChatGPT yang disingkat dengan KOPELAJANGAN yaitu terdiri dari : Konteks, Peran, Larangan, Panjang dan Tambahan. Dalam Pelatihan ini dijelaskan secara detail bagaimana menerapkan prinsip tersebut di depan guru SMK Al-Bashtomi Loceret Nganjuk dengan tujuan peserta yang sebagian besar adalah pengajar dapat menerapkannya untuk mengoptimalkan strategi pembelajaran, memangkas waktu untuk tugas adiministratif dan menumbuhkan lingkungan belajar yang lebih menarik serta inovatif bagi siswa. Pelatihan dilaksanakan secara online dikarenakan jarak yang lumayan jauh dengan Institut Teknologi dan Bisnis Asia Malang dengan mitra, dan diharapkan dengan online peserta dapat melihat jelas pemaparan secara teknis dari pembicara dan bertanya langsung ke pembicara jika mengalami kendala dalam pelatihan. Di akhir pelatihan ada 33 orang peserta memberikan penilaian manfaat dari pelatihan ini yang dapat dilihat pada artikel.
Panorama Nacional das Pesquisas em Clima Urbano da década de 2012-2022.
Authors: Maciel da Silva Matheus , De Freitas Amorim Rodrigo , Jablinski Castelhano Francisco
Published: October 2024

Este estudo tem por finalidade analisar a produção científica sobre o Clima Urbano no Brasil na década de 2012 a 2022. Para tanto, 199 artigos científicos de 20 periódicos de Geografia publicados no território brasileiro foram analisados. Para esta pesquisa, os caminhos metodológicos utilizados consistiram no levantamento de dados e por conseguinte, análise estatística e geográfica, bem como representação cartográfica da espacialização das publicações a partir de software de Sistemas de Informações Geográficas, Qgis. Em suma, identificou-se como maior foco das pesquisas a região Sudeste do Brasil, e interesse crescente na região Nordeste nos últimos 2 anos do recorte temporal escolhido. As regiões com menos estudos foram a região Norte e Sul. A revista com maior número de publicações foi a revista Geonorte, seguida pela Revista Brasileira de Climatologia e Revista Brasileira de Geografia Física.
Urbanização E Eventos Pluviométricos: Avaliação Do Impacto Na Ocorrência De Desastres Naturais
Authors: Salgueiro Camila Oliveira de Britto , Coutinho Rodrigues Junior Jocimar , Borja Gonçalves Gomes de Menezes Rebecca , Luiz Ribeiro de Paiva Anderson , Maria Maciel de Oliveira Leidjane , Melo dos Santos Sylvana
Published: October 2024

O trabalho em questão avalia do impacto do aumento da urbanização e intensificação dos eventos extremos na ocorrência de desastres naturais (enxurradas, alagamentos, inundações e movimentação de massas) nos municípios de Recife, Olinda e Jaboatão dos Guararapes, situados em Pernambuco. Para isso, é prevista a elaboração de três indicadores vinculados à relação entre as variações dos processos de urbanização, eventos pluviométricos e ocorrência de desastres naturais, nos municípios de estudo, para o período de 1995-2021. Sendo possível, a partir daí, avaliar os efeitos na frequência de episódios ligados à ocorrência de desastres naturais. Para análise do coeficiente de urbanização, foram consideradas classificações do uso e ocupação do solo, referentes à Coleção 7 do Projeto de Mapeamento Anual do Uso e Cobertura da Terra no Brasil (MapBiomas). Para pluviometria, levou-se em consideração os dados de postos pluviométricos da base da Agência Pernambucana de Águas e Clima – APAC, disponível online (APAC, 2023). Por fim, em relação à ocorrência de desastres naturais, considerou-se o levantamento do Atlas Digital de Desastres Naturais, elaborado pelo Centro de Estudos e Pesquisas em Engenharia e Defesa Civil em conjunto com a Universidade Federal de Santa Catarina (CEPED/UFSC, 2022). Ao final da análise, para os três municípios, estimou-se que, de acordo com os resultados, a pluviometria tem maior impacto na ocorrência de desastres naturais do que a urbanização no período estudado. No entanto, vale reforçar como necessidade de estudos mais detalhados em relação a esta temática, admitindo a tendência de correlação com fatores além da urbanização e pluviometria.
Uso da Terra e Ameaças à Geodiversidade no Bioma Pampa Brasileiro
Authors: De Oliveira Lopes Ândrea Lenise , Bartz Schwanz Vinícius , Heck Simon Adriano Luís
Published: October 2024

A geodiversidade corresponde a porção abiótica da paisagem, suas interações e processos físicos sendo que suas principais ameaças estão vinculadas às mudanças nos usos da terra. Assim, o objetivo do trabalho é apresentar uma metodologia para a avaliação das ameaças à geodiversidade oriundas do uso da terra por meio de um índice aplicado na área de abrangência do bioma Pampa brasileiro. O índice de coberturas e usos da terra foi idealizado a partir da ponderação da área ocupada pelas coberturas e pelos usos da terra, considerando a intensidade de seus impactos à geodiversidade. Os resultados indicaram a presença das seguintes classes de cobertura e uso da terra: Formação Florestal, que ocupa 12,10% (4998772,17 km²) do Pampa; a Formação Natural não Florestal, que abrange cerca de 34,58% (509664,85 km²) do território do bioma; a Agropecuária, que atinge 42,25% (2766069,67 km²) do território, a classe Outras Áreas não Vegetadas, que foi verificada em 1,76% (61015,49 km²) da área e os Corpos d’ Água, que ocupam 9,5% (170924,56 km²). Os resultados indicam que o Pampa está inserido em um contexto de média a alta ameaças à geodiversidade oriundas das práticas de usos da terra, visto que, juntas as classes de Média, Alta e Muito Alta ameaças obtiveram 76,5% do total das cartas de recobrimento da área, distribuídas em todas as regiões do Pampa, associadas principalmente às atividades agrícolas. Os resultados identificados podem ser cruzados com o índice de geodiversidade, contribuindo para a identificação de hotspots de geodiversidade no Pampa.
EFFECT OF HATHA YOGA SADHANA AND SIMPLIFIED KUNDALINI YOGA ON SELECTED PHYSIOLOGICAL VARIABLE AMONG GERIATRIC MEN WITH LOW BACK ACHE
Authors: S. Kamalakannan  , V. Duraisami
Published: October 2024

The present study was designed to find out the effect of Hatha yoga sadhana and simplified kundalini yoga on physiological variable among Geriatric men with low back ache. It was hypothesized that there would be significant differences in systolic blood pressure among Geriatric men with low back ache due to the influences of Hatha yoga sadhana and simplified kundalini yoga. To achieve the purpose of the study, 45 Geriatric men with low back ache from Chennai aged between 60 and 65 years . The Experimental group I and II underwent Hatha yoga sadhana and simplified kundalini yoga for the period of 6 weeks of an hour in the morning. The control group was not exposed to any specific training but they participated in the regular activities. The pre-test and post-test were conduct before and after the training for three groups. The data pertaining to the variables collected from the three groups before and after the training period were statistically analyzed by using Analysis of Covariance (ANCOVA) to determine the significant difference and tested at 0.05 level of significance.
GRAFFITI IN INDIAN ELECTION CAMPAIGNING AND ITS DECLINE
Authors: Das Saday Chandra
Published: October 2024

Graffiti has been an integral part of political campaigning across the Globe including India for a significant period of time. This paper seeks to explore the role of Graffiti in Indian election campaigning and the reasons behind its decline in recent years. By examining various scholarly resources and analyzing political trends, this research paper delves into the impact of Graffiti on political messaging, public perceptions and the changing dynamics of election campaigning in India.
Prevention of Lipid Oxidation in Kilka Fillet (Clupeonella Cultriventris) using Biodegradable Packaging in the Refrigerator (3°C)
Authors: Seifzadeh Mina
Published: October 2024

Kilka Fish is classified in the fatty fish group and is more perishable than other aquatics. It is very sensitive to oxidation during cold storage. Fat oxidation reduces the quality of Kilka, a decrease in shelf life and economic losses. Because it leads to color change (yellow) of Kilka. Therefore, the present study aimed to evaluate the effects of sodium alginate and whey protein coating on the prevention of fat oxidation of Kilka fillets during 12 days of refrigerated storage. Whey protein 15% and sodium alginate 1% were used at time= 5 min. Uncovered samples were considered as controls. Humidity, peroxide, FFA, TBA, pH, and fat were not significant in the samples covered with whey protein (73.62%, 0.08 meq kg oil-1, 1.01 g 100-1, 0.06 mg kg-1, 6.37 and 4.45%) compared with those covered by sodium alginate (73.91%, 0.05 meq kgoil-1, 1.09 g 100-1, 0.01 mg kg-1, 6.49, and 4.00%) (P>0.05). However, the index chemicals were lower in these samples compared with the control (59.16%, 3.07 meq kgoil-1, 5.73 g 100-1, 2.14 mg kg-1, 6.81 and 3.99%. Unlike fat, the other chemical tests were significant between control and covered samples (p<0.05). Covered samples had good quality at the end of the storage period. However, the control samples lost their quality after 6 days. Fish soaked with sodium alginate had better quality compared with the other samples. The use of sodium alginate is recommended by the seafood processing industry to maintain the quality of kilka during refrigeration.
About the exact determination of the solution to linear completely regular differential-algebraic systems with delay
Authors: Khartovskii V. E.
Published: October 2024

We study the problem of exact reconstruction of the solution from measurements of the observed output for linear autonomous completely regular differential-algebraic systems with commensurate delays. The reconstruction process is implemented using a finite observer, which is the output of a linear autonomous retarded system type with commensurate concentrated and distributed delays and a predetermined finite spectrum. The criterion for the existence of such an observer is obtained.
Apanasevich Pavel Andreevich (To the 95th Anniversary)
Authors: Editorial Article
Published: October 2024

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Structure of software and hardware module for research of DC electrical machines. Part 1
Authors: Menzhinsky A. B. , Panteleev S. V. , Menzhinsky P. B. , Sitsko A. L.
Published: October 2024

The structure of a hardware and software complex for the study of DC electric machines and a mathematical model of its electromechanical part taking into account the influence of temperature on the resistance of the armature winding have been developed. The hardware and software complex is implemented on the Arduino Uno board. A distinctive feature of which is the modular structure, which allows conducting research on DC electric machines in various operating modes (start-up, armature speed control, reversing, braking). In addition, it is possible to implement various laws of changing the load moment. For this purpose, the hardware and software module include the studied and load DC electric machines, which are mechanically connected to each other by means of a coupling and operate in motor and generator modes, respectively. The proposed model makes it possible to describe electromagnetic processes in DC electric machines taking into account the influence of temperature on the resistance of the armature winding, as well as overheating of individual parts of the electric machine. The proposed hardware and software module can find practical application in research laboratories in the study of DC electric machines in various operating modes.
Directions and mechanisms of development of the common agrarian market of the Union State of Belarus and Russia
Authors: Kotkovets N.
Published: October 2024

The article reveals trends in the development of food markets in Belarus and Russia, and features of the agricultural strategy. Proposals are presented for the development of mechanisms for the formation of a common agricul tural market of the Union State of Belarus and Russia, including measures of state regulation in the field of forecasting supply and demand (strategic indicative planning, infrastructure development), pricing (maintaining price parity and competitiveness), subsidies (application of uniform principles and criteria for increasing efficiency and competitiveness), investment policy (stimulating scientific and industrial cooperation, technology transfer), forming the basis for the functioning of market participants on the principles of voluntariness, economic feasibility and balance of interests.
Use of benchmarking as a tool of lean production in the mechanism of cost management in an agricultural organization
Authors: Kokhnovich I.
Published: October 2024

The mechanism of cost management, reflecting the peculiarities of its organization at the microand macro-level, with the application of lean production principles (focus on creating value for the customer, continuous improvement, strategic orientation, loss reduction, visualization and transparency, etc.) is presented. Methodological approaches to cost rationing in the production of agricultural products, taking into account the conditions of its production (resource availability of organizations) and the level of efficiency of resource expenditure are substantiated. The novelty of the considered approach consists in the use of the tool of lean production – cost benchmarking. It allowed to calculate the reserves of growth of productive indicators of agricultural producers’ activity taking into account their provision with long-term and short-term assets, labor resources.
The effectiveness of peat-based enterosorbent when taking ferrocin
Authors: Karpenko A. , Makarovets I.
Published: October 2024

The article presents the results of a comprehensive study of peat-based enterosorbent with the introduction of ferrocin in the diets of dairy cows and fattening bulls. The results of a study of the radiological, zootechnical and economic efficiency of using domestic enterosorbent are presented.
Methodology for comparative evaluation of high-protein feed for farm animals and poultry
Authors: Lyovkina O.
Published: October 2024

The peculiarity of the proposed methodology is the inclusion in the evaluation criteria of indicators that characterise the biological value of protein (content of protein convertible into animal products, non-degradable protein) and its cost. Approbation of the methodology made it possible to build a rating of the most preferable forages for each type of farm animals and poultry both from the position of satisfying their physiological needs in nutrients and taking into account the need to reduce production costs.
Does the Special Allocation Fund Reduce Rural Poverty?
Authors: Sinarwati Ni Kadek , Sihombing Pardomuan Robinson
Published: October 2024

This study aims to analyze the effect of special allocation funds for thematic poverty reduction assignments in the fields of water, sanitation, and the field of settlement and housing on poverty in rural areas. The data collected by secondary data is number of poor people in rural areas is accessed through the BPS website, and special allocation funds for thematic poverty reduction assignments in the fields of water, sanitation, and settlement and housing are collected by accessing the Simtrada website (Information System Transfer to Regions and Village Funds) https://djpk.kemenkeu.go.id//simtrada/. The population of 34 provinces and the sample of 25 provinces in Indonesia that experienced a decrease in rural poverty were analyzed in this research. The data were analyzed by multiple regression analysis techniques. The results showed that special allocation funds for thematic poverty reduction assignments in the water sectors, and in the field of sanitation sector, did not significantly affect poverty reduction, (sig p-value 0.461>0.05 and sig p-value 0.751 > 0.05 respectively). The value of special allocation funds for thematic poverty reduction assignments in the field of the housing sector had a significant effect on reducing rural poverty (sig p-value (0.007< 0.05). This study recommends that poverty reduction funds in rural areas, especially in the field of housing, continue to be distributed and managed appropriately, so that poverty in rural areas is alleviated.
Pengaruh Transformasi Struktural dan Pertumbuhan Ekonomi terhadap Ketimpangan Pendapatan di Sulawesi Tenggara
Authors: Jabani Burhan Asril , Juanda Bambang , Mulatsih Sri
Published: October 2024

Economic development basically focuses its attention on the process of changing the underdeveloped economic structure so as to enable the emergence of new industries to replace the agricultural sector as the driving force of economic growth. The industrial sector has the largest contribution to the formation of the Gross Regional Domestic Product in Southeast Sulawesi Province. However, when considering employment absorption by sector, the concentration of labor absorption remains focused on the agriculture and services sectors. The industrial sector has the smallest share in terms of employment absorption among sectors in Southeast Sulawesi Province. The aim of this research is to analyze the influence of structural transformation and economic growth on income inequality in Southeast Sulawesi Province. The method used is panel data regression analysis. Research findings show that the transformation of the industrial sector, the transformation of the industrial sector without mining, and economic growth have a negative impact on income inequality. Meanwhile, the service sector transformation variable and economic growth without the mining subsector have a positive impact on increasing income inequality in Southeast Sulawesi Province.
Penilaian Standar Pariwisata Berbasis Komunitas (CBT) dalam Pengembangan Wisata Puncak Pagerbatu, Kota Banjar
Authors: Prayoga Firman , Wahyono Hadi
Published: October 2024

The tourism sector is one of the sectors that has a major contribution to the growth of a country that contributes to creating new jobs and increasing foreign exchange. The focus of tourism development today lies in sustainable tourism development initiatives, which seek to achieve a balance between industrial, social, and economic activities. CBT (Community Based Tourism) is a form of tourism that empowers communities to organize and manage tourism growth and benefit in terms of economic, social, and sustainable environmental development. This research aims to assess the sustainability of Pagerbatu Peak Tourism, Banjar City based on indicators in the ASEAN Community Based Tourism (CBT) Standard. The method used is qualitative descriptive by utilizing field observations and interviews in extracting information and data. The results show that most of the criteria still cannot be fulfilled comprehensively. The lack of fulfillment of CBT standards on Pagerbatu Peak Tourism is partly due to the operationalization period of tourism which is not so mature so that synergy between many parties is needed in the process of developing Pagerbatu Peak Tourism, Banjar City.
Numerical Solutions of Some Weak Singular Nonlinear Integral Equations of The First Type Using The Spectral Collocation Method
Authors: Ahmed Abdulhussein Al Hussein Ruaa
Published: October 2024

In this paper, a collocation-spectral approximation is proposed for weakly nonlinear and neutral singular Volterra integral-differential equations with rough solutions. We used some appropriate transformations to transform the equation of the equation into a new equation, so that the solution of the new equation has a better order (smoothness) and Jacobi's orthogonal polynomial theory can be easily used. Under appropriate assumptions on the nonlinear part, we were able to perform an acceptable error analysis on the soft and the weighted  soft. To obtain a numerical approximation, some numerical examples (linear and non-linear) with uneven solutions are considered and numerical results are also presented. Also, a comparison between the proposed method and some existing numerical methods is also provided.
On ((Τ ) ̃^*-N)^η-Fuzzy Soft Quasi Normal Operators
Authors: Abdulsada Assi Saad
Published: October 2024

The concept of fuzzy soft sets is considered more versatile and widely applicable than traditional soft set theory, as the latter struggles to handle the fuzziness of problem parameters effectively. In this study, we introduce and describe the  fuzzy soft quasinormal operator in a more concise manner. This operator is defined on a fuzzy soft Hilbert space, based on the notion of a fuzzy soft vector space, which has been adapted to an FS-inner product space in this work. We present various characterizations and results related to the  fuzzy soft quasinormal operator, demonstrating that it serves as an appropriate example of FS-Hilbert spaces, alongside other related examples. Furthermore, we explore the relationships between these categories. Finally, we provide some fundamental guidelines on this topic.
Pengaruh Literasi Pajak dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Raisha Awwaliya  , Nurhayati Nunung
Published: October 2024

Abstract. This research motivated by the non-compliance of individual taxpayers in paying taxes caused by the lack of literacy and morals of each individual. The research aims to determine the effect of tax literacy and morality on individual taxpayer compliance. The method use in this research is a verification research method using the quantitative approach. Primary data sources through the distribution of questionnaire to individual taxpayers who do business in the work area of Kantor Pelayanan Pajak (KPP) Pratama Soreang and a sample of 60 respondents was obtained using non-probability sampling techniques with convenience sampling methods. Based on the test results, showed that Tax Literacy has a positive and Significant effect on Individual Taxpayers Compliance. Likewise, Tax Morality has a positive and significant effect on Individual Taxpayers Compliance.
Abstrak. Penelitian ini dilatarbelakangi oleh adanya ketidakpatuhan wajib pajak orang pribadi dalam membayar pajak yang disebabkan oleh kurangnya literasi dan moral yang dimiliki setiap individu. Penelitian bertujuan untuk mengetahui pengaruh literasi dan moralitas pajak terhadap kepatuhan wajib pajak orang pribadi. Metode yang digunakan dalam penelitian ini adalah metode penelitian verifikatif dengan menggunakan pendekatan kuantitatif. Sumber data primer melalui penyebaran angket (kuesioner) pada wajib pajak orang pribadi yang melakukan usaha di wilayah kerja kantor Pelayanan Pajak Pratama (KPP) Soreang dan didapatkan sampel sebanyak 60 responden menggunakan teknik pengambilan sampel non probability sampling dengan metode convenience sampling. Berdasarkan hasil pengujian menunjukan bahwa Literasi Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Begitupun dengan Moralitas Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Pengaruh Penerapan Desentralisasi dan Kualitas Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial (Survey pada Perbankan di Provinsi Banten)
Authors: Kania Laksmi Nirmala  , Epi Fitriah
Published: October 2024

Abstract. In a business, there must be human resources to run activities or activities in the company. Human resources must be improved to deal with growth or change. Decentralization and system quality management accounting information system are important factors that can be considered to improve managerial performance. The purpose of this study was to determine and assess the application of decentralization and the quality of management accounting information systems in banks in Banten Province and also to determine whether there is an influence on the application of decentralization and the quality of information systems on managerial performance. Researchers used verificative analysis methods using a quantitative approach. Respondents in this study were banking managers in Banten Province totaling 40 managers from 11 banks. The sampling technique, namely Non Probability Sampling with Convenience Sampling, obtained a total research sample of 40 managers. The data collection technique used in this study was a questionnaire. The data analysis technique uses a Likert scale. The results of this study are: that the better the application of decentralization and management accounting informastion system quality will result in excellent managerial performance.
Abstrak. Dalam usaha pasti terdapat sumber daya manusia guna berjalannya kegiatan atau aktivitas yang ada di perusahaan. Sumber daya manusia harus ditingkatkan untuk menghadapi pertumbuhan atau perubahan. Desentralisasi dan kualitas sistem informasi akuntansi manajemen merupakan faktor penting yang dapat dipertimbangkan untuk meningkatkan kinerja manajerial. Tujuan dari penelitian ini adalah untuk mengetahui dan menilai penerapan desentralisasi dann kualitas sistem informasi akuntansi manajemen pada perbankan di Provinsi Banten dan juga untuk mengetahui apakah terdapat pengaruh pada penerapan desentralisasi dan kualitas sistem informasi terhadap kinerja manajerial. Peneliti menggunakan metode deskriptif analisis dengan menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah manajer perbankan di Provinsi Banten yang berjumlah 40 manajer dari 11 bank. Teknik pengambilan sampel yaitu Non Probability Sampling dengan Convenience Sampling diperoleh jumlah sampel penelitian sebanyak 40 manajer. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis datanya menggunakan skala likert. Hasil dari penelitian ini adalah: bahwa semakin baik penerapan desentralisasi dan kualitas sistem informasi akuntansi manajemen akan menghasilkan kinerja manajerial yang sangat baik.
Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen dan Kompetensi Sumber Daya Manusia terhadap Kinerja Manajerial
Authors: Yasmina Natasya  , Fitriah Epi
Published: October 2024

Abstract. In a growing and competitive business era, managerial performance is a factor that determines the success of an organization, where the implementation of management accounting information systems and the development of human resource competencies are two important factors that can be considered to improve managerial performance. The purpose of this study was to determine the quality of management accounting information systems, human resource competencies, and managerial performance at PT Bio Farma, Bandung City, and to determine whether there is an influence of the quality of management accounting information systems and human resource competencies on managerial performance. This study uses a verification method with a quantitative approach and a non-probability sampling method with a convenience sampling technique. Data processing techniques are carried out using SmartPLS 3.0 software. The results of the study indicate that the quality of management accounting information systems at PT Bio Farma, Bandung City, is good, the competence of human resources at PT Bio Farma, Bandung City, is very good, and managerial performance is very good. The results also show that the quality of management accounting information systems and human resource competencies affect managerial performance.
Abstrak. Pada era bisnis yang terus berkembang dan kompetitif, kinerja manajerial menjadi faktor yang menentukan keberhasilan sebuah organisasi, dimana penerapan sistem informasi akuntansi manajemen dan pengembangan komptensi sumber daya manusia menjadi dua faktor penting yang dapat dipertimbangkan untuk meningkatkan kinerja manajerial. Tujuan dari penelitian ini adalah untuk mengetahui kualitas sistem informasi akuntansi manajemen, kompetensi sumber daya manusia, dan kinerja manajerial pada PT. Bio Farma, Kota Bandung, serta untuk mengetahui apakah terdapat pengaruh dari kualitas sistem informasi akuntansi manajemen dan kompetensi sumber daya manusia terhadap kinerja manajerial. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif dan metode pengambilan sampel non-probability sampling dengan Teknik convenience sampling. Teknik pengolahan data dilakukan menggunakan software SmartPLS 3.0. Hasil dari penelitian menunjukkan bahwa kualitas sistem informasi akuntansi manajemen di PT. Bio Farma, Kota Bandung, termasuk baik, kompetensi sumber daya manusia di PT. Bio Farma, Kota Bandung, termasuk sangat baik, dan kinerja manajerial termasuk sangat baik. Hasil penelitian juga menunjukkan bahwa kualitas sistem informasi akuntansi manajemen dan kompetensi sumber daya manusia berpengaruh terhadap kinerja manajerial.
Perancangan Sistem Informasi Toserba Tasya
Authors: Alfiano Tubagus Mukti Nugraha  , Elly Halimatusadiah
Published: October 2024

Abstract. This study aims to design a more effective and efficient information system for Toserba Tasya using the FAST (Framework for Application System Technique) method. By conducting an in-depth analysis of the currently used information system, this research identifies several weaknesses that need solutions to improve operational performance. The proposed information system design includes key elements such as a clear organizational structure, standardized documentation, daily sales reports, and monthly profit and loss statements. A well-defined organizational structure is expected to clarify responsibilities and communication flow, while standardized documents will streamline work processes. Daily sales reports and monthly profit and loss statements will provide better insights into financial performance and aid in decision-making. With the implementation of this design, it is hoped that Toserba Tasya will achieve significant improvements in operational efficiency and effectiveness, enhance internal processes, and improve customer service.
Abstrak. Penelitian ini bertujuan merancang sistem informasi yang lebih efektif dan efisien untuk Toserba Tasya dengan menggunakan metode FAST (Framework for Application System Technique). Melalui analisis mendalam terhadap sistem informasi yang saat ini digunakan, penelitian ini mengidentifikasi beberapa kelemahan yang memerlukan solusi untuk meningkatkan kinerja operasional. Dalam rancangan sistem informasi yang diusulkan, terdapat elemen-elemen penting seperti struktur organisasi yang jelas, penyusunan dokumen standar, serta laporan penjualan harian dan laporan laba rugi bulanan. Struktur organisasi yang terdefinisi dengan baik diharapkan dapat memperjelas tanggung jawab dan alur komunikasi, sementara dokumen standar akan mempermudah proses kerja. Laporan penjualan harian dan laporan laba rugi bulanan akan memberikan wawasan yang lebih baik tentang kinerja keuangan dan membantu dalam pengambilan keputusan. Dengan implementasi rancangan ini, diharapkan Toserba Tasya dapat mencapai peningkatan efisiensi dan efektivitas operasional yang signifikan, memperbaiki proses internal, dan meningkatkan pelayanan kepada pelanggan.
Pengaruh Penerapan Akuntansi Manajemen Lingkungan terhadap Kinerja Lingkungan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022
Authors: Muhammad Akbar Faturrahman  , Rini Lestari
Published: October 2024

Abstract. This study began with the phenomenon of the many violations regarding environmental damage committed by manufacturing companies in Indonesia. The environmental damage that occurs is caused by the poor environmental performance of manufacturing companies. The purpose of this study is to test the effect of the application of environmental management accounting and good corporate governance mechanisms consisting of 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership and audit committee on the environmental performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2022. The research method used is verification with a quantitative approach, with a sample of 32 manufacturing companies spread across Indonesia. The analysis technique used in environmental management accounting is measured by content analysis using ratings 0, 1, 2, 3. The results of this study indicate that the application of environmental management accounting and audit committees have an effect on environmental performance, while independent board of commissioners, managerial ownership, and institutional ownership do not affect environmental performance.
Abstrak. Penelitian ini bermula dari fenomena mengenai banyaknya pelanggaran mengenai kerusakan lingkungan yang dilakukan oleh perusahaan manufaktur di Indonesia. Kerusakan lingkungan yang terjadi diakibatkan oleh buruknya kinerja lingkungan perusahaan manufaktur. Tujuan dari penelitian ini untuk menguji pengaruh penerapan akuntansi manajemen lingkungan dan mekanisme good corporate governance yang terdiri dari 4 sub-variabel yaitu dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit terhadap kinerja lingkungan perushaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Metode Penelitian yang digunakan ialah verifikatif dengan pendekatan kuantitatif, dengan jumlah sampel sebanyak 32 perusahaan manufaktur yang tersebar di Indonesia. Teknik analisis yang digunakan pada akuntansi manajemen lingkungan yaitu diukur dengan content analysis menggunakan rating 0, 1, 2, 3. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi manajemen lingkungan dan komite audit memiliki pengaruh terhadap kinerja lingkungan, sedangkan dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap kinerja lingkungan.
Pengaruh Citra Merek terhadap Niat Beli Ulang dengan Kualitas Pelayanan sebagai Variabel Moderasi
Authors: Pristia Putri Regiawati  , Hendrati Dwi Mulyaningsih  , Yudha Dwi Nugraha
Published: October 2024

Abstract. This study focuses on the variables of brand image, repurchase intention, and service quality. The purpose of this study is to determine the effect of brand image and repurchase intention and the role of service quality as a moderating variable on offline customers of Mie Gacoan Dipatiukur Branch in Bandung City. The method used is the survey method with a questionnaire instrument as the data collection technique. The object of this research is offline customers at Mie Gacoan Dipatiukur Branch who live in Bandung City, totalling 180 respondents.  The sampling technique in this study used nonprobability sampling with purposive sampling technique. There are two hypotheses in the study that were tested using simple linear regression and MRA (Moderated Regression Analysis) approaches. The results of this study indicate that there is a positive and significant influence between brand image on repurchase intention among offline customers at Mie Gacoan Dipatiukur Branch in Bandung City. Furthermore, service quality strengthens the relationship between brand image and repurchase intention among offline customers of Mie Gacoan Dipatiukur Branch in Bandung City.
Abstrak. Penelitian ini berfokus kepada variabel citra merek, niat beli ulang, dan kualitas pelayanan. Tujuan dari penelitian ini ialah untuk mengetahui pengaruh citra merek dan niat beli ulang serta peran kualitas pelayanan sebagai variabel moderasi pada pelanggan offline Mie Gacoan Cabang Dipatiukur di Kota Bandung. Adapun metode yang digunakan ialah metode survei dengan instrumen kuesioner sebagai teknik pengumpulan datanya. Objek penelitian ini ialah pelanggan offline di Mie Gacoan Cabang Dipatiukur yang berdomisili di  Kota Bandung berjumlah 180 responden.  Teknik sampling dalam penelitian ini menggunakan nonprobability sampling dengan teknik purposive sampling. Terdapat dua hipotesis dalam penelitian yang diuji dengan menggunakan pendekatan regresi linear sederhana dan MRA (Moderated Regression Analysis). Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan antara citra merek terhadap niat beli ulang pada pelanggan offline di Mie Gacoan Cabang Dipatiukur di Kota Bandung. Selanjutnya, kualitas pelayananan memperkuat hubungan antara citra merek terhadap niat beli ulang pada pelanggan offline Mie Gacoan Cabang Dipatiukur di Kota Bandung.