bluuebunny/crossref_metadata_2025 huggingface dataset:
Модуляция выделения цитокинов лейкоцитами под воздействием компонентов стоматологических материалов
Authors: Карпук И.Ю.
Published: April 2022

В последние десятилетия во всем мире параллельно с ростом иммунопатологических заболеваний отмечается существенное увеличение количества случаев неблагоприятных реакций на стоматологические материалы. Поэтому актуальным представляется исследование модуляции выделения цитокинов лейкоцитами под воздействием компонентов стоматологических материалов при различных патогенетических вариантах негативной непереносимости стоматологических материалов (НСМ).
Цель исследования. Изучение влияния растворов ионов металлов из стоматологических сплавов и растворов их солей на модуляцию выделения цитокинов лейкоцитами.
Объекты и методы исследования. Обследовано 22 пациента с жалобами на НСМ. Контрольную группу составили 19 пациентов без жалоб на НСМ. Раствор катионов металлов (РКМ) получали путем извлечения катионов металлов в деионизированную воду из стоматологических сплавов (СС). Определяли уровни катионов металлов после 2, 7, 14, 21 и 30 дней инкубации СС в воде методом атомно-эмиссионной спектроскопии с индукционно связанной плазмой (атомно-эмиссионный спектрометр с индуктивно-связанной плазмой, Varian 720, США). Исследовали влияние на лейкоциты 0,001% растворов солей металлов (РСМ) в виде их смеси в равных пропорциях NiCl2, CrCl3, CоCl2, CuCl2, ZnCl2, MnCl2.
Результаты исследования и их обсуждение. РКМ изменял метаболическую и киллинговую активность нейтрофилов крови пациентов с НСМ, что может быть маркером непереносимости протезных материалов. РКМ и РСМ усиливали секрецию ИЛ-2, ИЛ-4, ФНОα, ИНФγ лейкоцитами цельной крови пациентов с НСМ, что указывает на индукцию в опытной группе гиперчувствительности к компонентам стоматологических сплавов, а в контрольной группе стимулировался только ИЛ-2, ИЛ-10, что указывает на иммуномодулирующий эффект и возможность развития местного иммунодефицита. Установлена определенная схожесть индукции выброса цитокинов под влиянием РКМ и РСМ, что позволяет научно обосновать использование РСМ для диагностики гиперчувствительности к дентальным сплавам, так как получение и стандартизация РКМ – длительный и трудоемкий процесс.
Заключение. Секреция цитокинов лейкоцитами крови пациентов под влиянием компонентов дентальных сплавов может служить маркером их биосовместимости и критерием реакций гиперчувствительности.
Уровень ICAM-1 в ротовой жидкости у пациентов с кандидозным стоматитом после коронавирусной инфекции
Authors: Пожарицкая А.А. , Карпук И.Ю. , Денисова Ю.Л.
Published: April 2022

Цель исследования – провести оценку уровня ICAM-1 в ротовой жидкости пациентов с кандидозным стоматитом после коронавирусной инфекции.
Объекты и методы исследования. В группу исследования вошли 67 пациентов в возрасте от 21 до 75 лет (43 женщины и 24 мужчины), которым был поставлен диагноз по МКБ-10 В37.0 «кандидозный стоматит». Из них 31 пациент (20 женщин и 11 мужчин) имел в анамнезе подтвержденный диагноз коронавирусной инфекции. Группой контроля стали 23 человека без кандидозной инфекции. Пациентам было проведено клиническое, микробиологическое исследование с определением числа колоний грибов и ИФА для оценки уровня ICAM-1 в ротовой жидкости.
Результаты исследования и их обсуждение. В результате оценки мукозального иммунного статуса пациентов с кандидозным стоматитом методом ИФА с количественным определением уровня ICAM-1 в ротовой жидкости отмечалось повышение концентрации белка в группе лиц с кандидозом (8,51 ± 0,5 нг/мл) относительно контрольной группы (4,51 ± 0,32 нг/мл, р < 0,001). Однако в группе лиц с кандидозным стоматитом после коронавирусной инфекции наблюдалось снижение уровня ICAM-1 до 1,9 ± 0,76 нг/мл (р < 0,001). Была выявлена статистически значимая прямая корреляция Спирмена между уровнем ICAM-1 в ротовой жидкости пациентов после перенесенной коронавирусной инфекции и сроками наблюдения пациентов после заболевания (RSpearman = 0,55, р < 0,01), а также сильная обратная корреляция с длительностью заболевания COVID-19 (RSpearman = -0,86, р < 0,01). Взаимосвязь кандидозного стоматита с антибиотикотерапией при лечении COVID-19 была выявлена лишь в 25,8% случаев (n = 8; χ2 = 15,7; p < 0,001), что свидетельствуют о повышении инвазивности кандидозной инфекции в полости рта на фоне снижения местного иммунитета после SARS-CoV-2.
Заключение. Значительное снижение показателей уровня эпителиального белка ICАM-1 в ротовой жидкости после перенесенной инфекции SARS-CoV-2 показывает негативное влияние вируса на состояние местного иммунитета.
Разрушение матрикса биопленок золотистого стафилококка нейтрофилами крови пациентов с инфекционно-воспалительными заболеваниями челюстно-лицевой области
Authors: Жильцов И.В. , Торосян Т.А. , Плотников Ф.В. , Мовсесян Н.А.
Published: April 2022

На сегодняшний день вопрос профилактики и лечения инфекционно-воспалительных заболеваний челюстно-лицевой области является одним из ведущих нерешенных вопросов среди стоматологических заболеваний. Все чаще отмечается атипичное клиническое течение данных заболеваний. Существует необходимость дальнейшего изучения этиологии и патогенеза воспалительных заболеваний челюстно-лицевой области.
Цель исследования. Изучение степени разрушения матрикса биопленок S. aureus нейтрофилами крови у пациентов с инфекционно-воспалительными заболеваниями челюстно-лицевой области.
Объекты и методы исследования. Было обследовано 80 пациентов (38 (47,5%) женщин и 42 (52,5%) мужчин) с инфекционно-воспалительными заболеваниями челюстно-лицевой области, находящихся на стационарном лечении в стоматологическом гнойном отделении. Для оценки влияния нейтрофилов на биопленки микроорганизмов-возбудителей инфекционно-воспалительных заболеваний челюстно-лицевой области был разработан метод определения степени разрушения матрикса биопленок S. aureus.
Результаты исследования и их обсуждение. Данные статистического анализа демонстрируют увеличение количества высвободившегося из матрикса биопленки S. aureus Конго красного, что свидетельствует о повышении активности нейтрофилов в присутствии бактериального агента в виде биопленок микроорганизмов-возбудителей инфекционно-воспалительных заболеваний челюстно-лицевой области, при этом установлено, что для пациентов с диагнозами «острый гнойный одонтогенный периостит челюсти» и «острый одонтогенный остеомиелит челюсти» не наблюдалось статистически значимых различий изучаемого показателя в день поступления и на 3-и сутки лечения.
Заключение. Нейтрофилы, содержащиеся в крови пациентов, способны эффективно разрушать матрикс биоплёнок, продуцируемых S. aureus. Подобная активность нейтрофилов оказалась наиболее высока у пациентов с диагнозом «острый гнойный одонтогенный периостит челюсти».
ADVANCED SOLUTIONS IN THE TECHNOLOGY OF ANTIBACTERIAL CERAMIC TILES
Authors: Savvova O. , Pokroeva Ya. , Voronov G. , Kovalenko S.
Published: April 2022

The growing demand for competitive high-quality ceramic tiles in the world is analyzed, due to the growth in the construction industry for 2021-2026, with the dominance of leading companies in the Asia-Pacific region. The main trends in the development of the ceramic tile market in Ukraine have been determined. The priority is given to the fragmentation of the global ceramic tile market due to technological progress and product innovations, which will allow domestic manufacturers to compete with well-known global brands.

It was determined that an urgent global problem in the context of the spread of the COVID-19 pandemic is to ensure the quality of life of people and preserve a unique ecosystem by developing antibacterial materials that are non-toxic, durable and have a significant bactericidal effect. It has been found that the most well-known way to ensure the antibacterial effect of glass materials, is to use the properties of silver ions in their composition, is not effective, given its cost and toxicity. The aim of the work is to develop ecological bactericidal glass composite coatings on ceramics with prolonged action against a wide range of pathogenic microorganisms. To study the antibacterial properties of the sclopcoats, a culture of Escherichia Coli bacteria was selected. To determine the bactericidal effect of the glass coating, a method for assessing the toxicity of substances by the dehydrogenase activity of bacteria was chosen.

The antibacterial glaze developed at private joint stock company "Kharkov Tile Plant" is characterized by a high ability to inhibit the enzymatic activity of pathogenic microorganisms and has a prolonged effect, which determines the effectiveness of its application in a pandemic. The implementation of the results of the work will allow solving an important socio-economic task of Ukraine in the direction of increasing the competitiveness of domestic ceramic tiles and implementing state policy to prevent a pandemic and overcome its consequences.
METHODS AND PREREQUISITES FOR ARCHITECTURAL-PLANNING IMPROVEMENT OF OBSOLETE HOUSING FUND
Authors: Bezlyubchenko O. , Apatenko T. , Babenko M.
Published: April 2022

The article analyzes the scientific-theoretical and practical basis of foreign experience of reconstruction in order to identify current trends and directions of improving the quality and improvement of the living environment of obsolete housing. Tasks, goals, and approaches to repair are outlined. Methods of architectural and planning improvement of the living environment of mass construction are determined and the ways of increase of productivity and life expectancy of the housing stock of Ukraine are formed. Describes the levels at which the process takes place, each corresponding to its own update object and representing an "ideal" update model. Lack of professional standards and conceptual ambiguity of the terms "repair" due to the uncertainty of their methodological principles.

The preconditions of the process of renewal of Ukrainian cities and the factors influencing and determining the ways of the renewed component are revealed. Analytical methods of the practical and theoretical basis of a reconstruction of obsolete housing stock are used.

Consecutive operations on updating the housing stock are given. Definitions have been formed that reveal the concept of housing reconstruction and its relevance for the living environment in Ukraine in the context of housing reform and the development of regulations in the process of decentralization. The term "gentrification" is considered a kind of renewal. The results obtained after the renewal of the territory, economic and social benefits are determined. There are the following indicators of the benefits of repair: separation or comparison, depending on the situation, more efficient use of territory and resources; increasing the investment and architectural attractiveness of the environment; extension of housing life; adaptation of the territory with obsolete buildings to the new functional requirements (partially or completely), as well as increasing the comfort of housing. Examples of a complex of repair works on the basis of European countries are given.
RESEARCH OF DIRECTIONS OF DEVELOPMENT OF LAND MANAGEMENT DOCUMENTATION TAKING INTO ACCOUNT OF MODERN LEGAL REQUIREMENTS
Authors: Nesterenko S. , Radzinska Y. , Kasyanov V. , Holovachov V. , Frolov V.
Published: April 2022

In recent years, there has been an increase in activity in the field of land and the acquisition of land ownership. In order to properly establish the boundaries of plots for any needs, it is necessary to create a project for the allocation of land.
The Law of Ukraine "On Land Management" clearly prescribes the rules and procedures for creating such projects.
The law defines the land management project. A land management project is a set of documentation, which includes technical, economic and technical types of documentation that provide a justification for the necessary measures for the use and protection of land that must be performed under this project.
There is a need to determine in more detail the components of land management projects, the grounds for their development, land management documentation, the formation of projects for urban planning needs and other types of land management activities. At the same time, the issue of collecting and systematizing cadastral data, forming a cadastral system and access of different groups of users to it at different levels of interaction remains unaccounted for. Modern legal aspects of land management documentation development, etc. need more detailed analysis.
The aim of the article is to study the principles of development of land management documentation for various purposes, taking into account modern regulatory requirements. The paper analyzes modern approaches to the development of land management documentation, analyzes the components of land management projects. The bases of development of the documentation on land management are defined, questions of formation of projects for town-planning needs are investigated. The issues of collection and systematization of cadastral data, formation of cadastral system and access of different groups of users to it at different levels of interaction are analyzed. Issues of regulatory and legal support for the creation of land management documentation have been studied.
The issues considered in the study will provide a clearer understanding of the concept of land management project, land management documentation, cadastral data, land use formation and more.
WAYS TO INCREASE OCCUPATIONAL SAFETY ON RAILWAY TRANSPORT OF UKRAINE
Authors: Vorozhbiian M. , Ivashchenko M. , Skrypnyk O.
Published: April 2022

One of the main indicators of the state of labor protection at any enterprise is the level of occupational injuries and occupational diseases. Injuries to workers at work in Ukraine are a very serious problem.
The article analyzes the statistics of Ukraine and the European Union on general and fatal injuries in recent decades, found that occupational injuries in Ukraine are much higher.
OSMS in Ukraine is ineffective in modern conditions, as it is not based on risk-oriented approaches aimed at preventing the realization of hazards by studying the risks and conditions of their implementation. In order to objectively assess the state of labor protection in railway transport, the general state of accidents and occupational diseases in Ukraine is considered.
Railway transport is one of the main components of Ukraine's economy, and the state of labor protection at its enterprises is important for both employees and railway users. It is very important in the period of reforming the industry and the transition to high-speed traffic to analyze the causes of accidents, identify risks that can lead to injuries and manage them, which is the purpose of this work. Research in this area was conducted through an analytical review of legislative and regulatory documents, as well as an analysis of the state of labor protection in the industry in recent years. Statistical analysis of occupational injuries in Ukraine was also used.
It is established that injuries in the period 2000-2021 on railway transport decreased by 2 times, and the number of employees - by 1.8 times. To reduce the level of occupational injuries at railway enterprises, the main measures are proposed, which should primarily be based on a risk-oriented approach.
The general policy for the prevention of industrial risks should cover the technical, organizational, social component and take into account the impact of factors related to the working environment, including proper training of workers on occupational safety. It is necessary to systematically conduct comprehensive, control and targeted inspections of the state of labor protection at railway transport enterprises, to exclude a formal approach to inspections.
ANALYSIS OF ACTIONS OF THE STATE EMERGENCIES SERVICE OF UKRAINE WHILE EXTINGUISHING FIRES ON ELECTRIC VEHICLES
Authors: Shakhov S. , Saveliev D.
Published: April 2022

Electric and hybrid vehicles, which involve road accidents and fires, present unique risks associated with high voltage systems. These hazards are divided into three separate categories: chemical, electrical and thermal. The possible effects may vary, but are not limited to the size, configuration, and chemical composition of the battery. Operational and rescue units of Ukraine in case of road accidents are guided by the order of the Ministry of Internal Affairs of Ukraine and methodological recommendations. These documents cover actions during fires and emergencies in electric vehicles are quite concise and need to be significantly expanded and provide the necessary recommendations to prevent injuries to personnel during rescue operations and firefighting in this type of vehicle. The article comparative analysis of normative documents, methods and actions of rescue units of Ukraine with recommendations and methods of other states, in case of fires on hybrid and electric vehicles, identification of shortcomings in order to further provide recommendations for improving existing management documents, taking into account experience and practice abroad. According to the results of the analysis, the guidelines of the Rescue Service of Ukraine do not contain a clear list of exercises that can coordinate the actions of rescuers and increase their personal safety with the following sequence of actions: car identification, immobilization, disconnection of power sources, rescue. Actions on extinguishing cars are very briefly reviewed, it is not clear for what reasons the use of air-mechanical foam is prohibited. Methods of extinguishing ordinary cars with internal combustion engines on gasoline and diesel, and recommendations for the use of fire extinguishers during firefighting on these vehicles in the regulations are not available at all. electric and hybrid vehicles need significant revision and improvement, taking into account the experience of other countries in the field of rescue and firefighting.
My Neighbor is Lesser: A Look At Xenophobic Social Borders That Would Lead To Brexit
Authors: Fulghum Natalie
Published: April 2022

When thinking about Brexit, it is important to dive into the preexisting social borders among those who lived in pre-Brexit Britain. These social borders are represented in Kazuo Ishiguro's Never Let Me Go and Stephen Frears’s Dirty Pretty Things. These works not only convey these social divisions between neighbors, but also reveal the cultural circumstances that led up to the vote for Brexit. In this essay, I highlight how these texts work to do just that.
Confronting Potential Cultural Barriers in Translated Works
Authors: Grenier Olivia
Published: April 2022

Confronting Potential Cultural Barriers in Translated Works reflects upon the stylistic choices of Maxine Hong Kingston and Sandra Cisneros in their respective works, "No Name Woman" and “Woman Hollering Creek.” Both strategically include either moments of or full iterations of translation culturally and linguistically. When incorporating translation at any degree, a potential barrier could arise: a barrier from comprehension, a barrier from translation, a barrier between author and reader, or a barrier between cultures. Throughout this essay, I will be discerning the stylistic choices of Cisneros and Kingston concerning their inclusion of translation but also their overarching storylines to evaluate whether their work disrupts the presented cultural barrier or whether the presented cultural barrier disrupts their work.
PROFESSIONAL ADAPTATION OF PERSONALITY IN THE EDUCATIONAL PROCESS
Authors: Shydelko А. , Holovach Т. , Mayorchak N.
Published: April 2022

Стаття розкриває проблему професійної адаптації особистості у навчально-виховному процесі.

Мета статті – здійснити теоретичний аналіз проблеми формування професійної адаптації в процесі включення особистості в систему професійного спілкування та фахової діяльності впродовж навчання у вищому навчальному закладі.

Методи – для ґрунтовного висвітлення означеного питання використано аналіз-огляд наукової літератури з метою з’ясування стану розробленості проблеми на сучасному етапі.

Результати. Висвітлено питання формування професійної адаптації в процесі включення особистості в систему професійного спілкування та фахової діяльності впродовж навчання у вищому навчальному закладі. Окреслено основні дефініції дослідження: адаптація, адаптаційні можливості, адаптованість, професійне самовизначення, вибір професії, професійна адаптація, соціально-психологічна складова професійної адаптації. Виокремлено фактори, які негативно впливають на процес професійної адаптації. З’ясовано, що процес професійної адаптації – це процес здійснення оптимальної стратегії професійної життєдіяльності, яка складається з набору тактичних прийомів, способів самоконтролю, навичок спілкування та взаємодії, сукупність яких забезпечує можливість проведення в життя людинозберігаючих технологій. Обґрунтовано, що основою адаптації є властивості та якості особистості, її чітка професійна орієнтація, значущі цінності, які формуються та розвиваються у процесі навчально-виховної та професійної роботи. Такі властивості та якості особистості, як відкритість до постійного розвитку, готовність перегляду своїх поглядів і знань, здібність до позитивного сприйняття і творчого усвідомлення незнайомих феноменів оточуючого світу, складають основу самореалізації особистості.

Наукова новизна – здійснено авторський підхід до обраної теми дослідження, представлено теоретичний аналіз проблеми професійної адаптації особистості студента до професійної діяльності в процесі навчально-виховної підготовки.

Практичне значення – представлені матеріали можуть бути використані у навчально-виховному процесі фахової підготовки студентів до майбутньої професійної діяльності, а також науковцями, які досліджують означену проблематику.

Висновки та перспективи подальших наукових досліджень. Отже, здійснивши дослідження питання професійної адаптації особистості в навчально-виховному процесі, наголосимо, що актуальність означеної теми є незаперечною, адже від успішної адаптації залежить подальший професійний розвиток і становлення молодого фахівця. Перспективи подальших наукових розробок вбачаємо у висвітленні експериментальних даних означеної теми.
ІМАГІНАЛЬНІ ФОРМИ ПСИХІЧНИХ РЕПРЕЗЕНТАЦІЙ ОСОБИСТОСТІ
Authors: Клевець Л.
Published: April 2022

У статті представлено історико-науковий аспект досліджуваної проблеми ідеального образу, перелік імен та основних напрямів, продемонстровано форми імагінального дизонтогенезу особистості, зв'язок ідеальних образів із емоціями, акцентуаціями характеру, уявою, свідомістю, волею, представлено перелік методик, що досліджують проблему імагінальності. У статті відмічено, що психіка репрезентує власний стан (у нормі чи патології) в ідеальних образах. Проблему ідеальних образів виведено на міждисциплінарний рівень, що посилює актуалізацію цієї проблеми у науці.
PEMBANGUNAN SISTEM INFORMASI PELAYANAN MASYARAKAT DESA BERBASIS DIGITAL
Authors: Istambul Muhammad Rozahi , Aminuddin  , Supriadi Hari
Published: April 2022

Desa merupakan bagian terkecil dari pemerintahan, sehingga pelaksanaan berbagai kinerja wajib merujuk pada aturan yang berlaku dipemerintahan. Salah satu hal yang menjadi kewajiban dari suatu desa, bahwa perlu secara tranparan menunjukkan kinerjanya pada masyarakat di desa bersangkutan. Hal ini tidak lain untuk memberikan berbagai informasi yang perlu diketahui oleh masyarakatnya pada saaat akan mengurus berbagai kebutuhan dan mewajibkan adanya persetujuan atau pengakuan dari desa sebagai bentuk otoritas di pemerintahan tersebut. Kinerja lain yang sangat penting dikelola oleh aparatur desa, yakni pelayanan surat keterangan yang sangat dibutuhkan oleh masyarakat desa. Berbagai jenis surat keterangan tersebut tentunya akan menjadi salah satu persyaratan bagi masyarakat untuk menyelesaikan urusannya yang memang seringkalai meminta pernyaaan surat keterangan dari desa. Sistem informasi pelayanan merupakan sistem yang mempunyai peran sangat penting dalam pemerintahan dan pembangunan penyelengaraan data kependudukan yang diarahkan pada pemenuhan hak dari setiap warga negara. Sejalan dengan arah penyelengaraan pendataan kependudukan, maka pendaftaran penduduk dan pencatatan sipil sebagai sub pilar kependudukan perlu ditata dengan sebaik-baiknya, agar dapat memberikan manfaat dalam perbaikan pemerintahan dan pembangunan, dimana pengelolahan data penduduk merupakan tanggung jawab Pemerintahan Kabupaten/Kota, dalam pelaksanaanya diawali dari Rt/Rw/Desa dan Kecamatan selaku ujung tombak pendataan penduduk. Berdasarkan latar belakang masalah di atas, maka akan dibangun sistem informasi pelayanan desa berbasis digital. Sistem Informasi pelayanan yang akan digunakan dalam lingkup Desa Ciwaruga Kecamatan parongpong Kabupaten Bandung Barat.
SISTEM INFORMASI JEJARING SOSIAL DAN FORUM DISKUSI BERBASIS PHP
Authors: Wahyu Ari Purno , Hidayat Taufik
Published: April 2022

The rapid advancement of technology in the field of information has encouraged the emergence of social networking sites. Sites that have many interesting features and can be easily accessed and applied by all circles of society. Distance becomes meaningless, differences become the reason for unity for every participating person, including a discussion forum site that is useful for showing the existence of the community or organization. Currently the BALMON office has a very wide range to support things that are not possible to carry out. Maintenance and coordination meetings make it impossible to do every day, therefore BALMON requires a social networking facility so php social networking system was created. Balmon Forum information can be used as a means of communication between members or Balmon Staff.
KAJIAN PENGGUNAAN BANTALAN BETON BEKAS JALUR KERETA API SEBAGAI DINDING PENAHAN TANAH PENGGANTI GABION
Authors: Arisikam Dicky , Purwadinata Awan Hermawan , Lathifah Nadia Laila
Published: April 2022

Pada jalur kereta api tidak jarang terjadi perubahan tata letak maupun ruang guna meningkatkan fungsi dari jalur kereta api tersebut agar berfungsi lebih baik dan memiliki tingkat keandalan yang tinggi. Penelitian ini bertujuan untuk menganalisa stabilitas timbunan tanah akibat beban yang terjadi jika digunakan bantalan beton bekas sebagai pengganti gabion, juga untuk mengetahui perbandingan faktor keamanan timbunan dengan menggunakan bantalan beton bekas. Perhitungan stabilitas timbunan lereng kereta api memperhatikan tiga model kegagalan lereng, yaitu kegagalan akibat momen guling, gaya geser, dan kapasitas dukung tanah fondasi. Hasil perhitungan stabilitas lereng dan gaya yang terjadi pada perkuatan diverifikasi menggunakan perangkat lunak Plaxis 2D CE V20 dengan keluaran data berupa angka aman. Berdasarkan hasil penelitian yang diperoleh yaitu alternatif perkuatan menggunakan bantalan beton bekas sebagai pengganti gabion memiliki nilai deformasi sebesar 0.1058 m dengan faktor keamanan 1.638. Maka, alternatif tersebut aman terhadap kelongsoran selama masa kontruksi memiliki nilai FK > 1.5  melebihi nilai faktor keamanan minimum.
PENGEMBANGAN MEDIA VISUAL 3D STASIUN HERITAGE MENGGUNAKAN APLIKASI 3D SKETCH UP 2019 SEBAGAI IMPLEMENTASI BIM DI STASIUN DAOP 2 BANDUNG
Authors: Arisikam Dicky , Purwadinata Awan Hermawan , Adzanto Abimanyu Noor Ravi
Published: April 2022

Media Visual 3 Dimensi   Sketch Up merupakan sebuah program yang digunakan untuk Modelling  dalam sebuah bidang pembuatan objek 3 dimensi bangunan Gedung . Tujuan visualisasi 3 dimensi adalah untuk memudahkan panca indra dalam menafsirkan gambar. Hal ini dikarenakan kemampuan dalam penyajian bentuk visual harus didukung dengan lingkungan yang bisa menjadi kejelasan informasi mengenai letak dari objek yang akan dituju oleh setiap individu. Bangunan Heritage sangatlah mengandung banyak nilai unsur kebudayaan. Bangunan tersebut memiliki nilai estetika dan budaya baik dari eksterior maupun interior bangunan tersebut.   Nilai sejarah bangunan Heritage mampu memberi bukti yang masif tentang suatu  peristiwa di masa lampau. Semua nilai yang terdapat di dalam  bangunan Heritage tersebut menyumbangkan nilai untuk individu atau komunitas terkait. Dalam data asset bangunan Stasiun  DAOP 2 Bandung milik PT.KAI , bangunan Heritage tidak boleh dihancurkan maupun dipindahtempatkan. Hal ini karena bangunan tersebut memiliki makna sejarah. Sebagai salah satu upaya mempertahankan bentuk dan nilai dari bangunan Heritage adalah dengam melakukan Visualisasi  digital 3 Dimensi  sehingga bentuk asli dari bangunan tersebut sudah tersedia di dalam bank data milik PT.KAI (Persero). Hal ini pun mendukung implementasi BIM (Building Information Modelling)  yang merupakan representasi digital dari karakteristik fisik dan karakter fungsional dari suatu bangunan.
PERENCANAAN PERLINTASAN KERETA API MENGGUNAKAN REL KERETA API
Authors: Arisikam Dicky , Purwadinata Awan Hermawan , Pramadita Bhakti
Published: April 2022

Perlintasan kereta api merupakan persilangan antara jalur kereta api dengan jalan raya penguna kendaraan bermotor. Berdasarkan data dan laporan lapangan pada perlintasan kereta api dengan jalan raya sering ditemukan kerusakan pada lapisan aspal (Surface Coarse). Penyebab kerusakan aspal tersebut terjadi karena adanya pergeseran antara kerikil balas dibawah permukaan aspal. Dimana lapisan aspal seharusnya berada pada perkerasan tanah atau pondasi yang padat, sehingga umur dari permukaan aspal akan lebih tahan lama. Maka untuk mengatasi permasalahan tersebut dilakukan penelitian perbandingan perencanaan perkuatan perlintasan menggunakan plat beton bertulang dan menggunakan rel kereta api bekas. Pada desain plat beton bertulang digunakan plat berukuran 3x0,6 meter tebal 7 cm dengan mutu beton K-225 (18,68 Mpa) mampu menahan beban gandar kereta api sebesar 18 ton. Pembebanan pada rel kereta api bekas digunakan beban kendaraan bermuatan besar yaitu beban truk sebesar 10 ton.
Evolución del marketing mix y la creación de valor de marca en las cooperativas de ahorro y crédito
Authors: Maigua Chipantaxi Carla Mikaela , Lascano Pérez Luis Fabricio
Published: April 2022

Introducción. En la actualidad el mundo se mantiene en persistente evolución y por ello, los mercados cada vez son más competitivos. En este caso las cooperativas de ahorro y crédito en la actualidad han tenido un gran crecimiento y por ello se han acoplado a las nuevas tecnologías, para brindar un mejor servicio a los socios. En este contexto, todas las cooperativas deberían aplicar estrategias de marketing con la finalidad de crecer, innovar, competir y mejorar.  La presente investigación tiene como finalidad realizar un amplio análisis bibliográfico de la evolución de marketing mix y la creación de valor según Aaker. Objetivo. Analizar como las variables o dimensiones de las 4Es del marketing y el modelo Brand Equity, pueden trabajar simultáneamente para generar valor de marca. Metodología. Se realizó una investigación cualitativa y descriptiva de las 4Es del marketing y modelo Brand Equity, con el propósito de explicar las definiciones de las variables y como pueden trabajar para obtener grandes resultados en las COAC. Para ello se realizó un análisis inductivo, mediante una guía de observación, validada por expertos. Resultados. Se determinó que las variables experience, exchange, everyplace, evangelism, lealtad, notoriedad, calidad percibida y asociación de marca, pueden combinarse para generar estrategias en beneficios del sector cooperativista y sus socios. Conclusión. Las cooperativas de ahorro y crédito pueden generar estrategias combinando dichas variables para crear valor de marca y fidelizarlos a la misma.
Analisis Faktor-Faktor yang Mempengaruhi penggunaan E-Wallet di Sumatera utara
Authors: Hakim Sukma Hayati , Rahman Arif , Syafii M.
Published: April 2022

The COVID-19 pandemic that has hit the world, including Indonesia, has had a very serious impact on all sectors. This also makes a real contribution to the very rapid progress of technological development. All activities that were previously usually carried out in person, but now have to be done virtually or online. So that internet-based technology that is always used by the community is the most efficient to use during this pandemic, including in terms of payment transactions. The increasing number of internet users, which continues to rise from year to year, especially during this pandemic has caused many internet-based applications. The application of digital technology in the economy is very clear, especially in the financial sector, which is called financial technology. One of the products of financial technology is mobile payment or also called e-wallet. The rise of e-commerce on various online platforms has also led to an increase in payments using e-wallet. This research was conducted to determine the extent of the use of e-wallet, among the community and the factors that influence it.
Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan
Authors: Irawan Ferry , Putra Febriansyah Utama
Published: April 2022

Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.
Pengaruh Corporate Social Responsibility, Leverage, dan Woman On Board Terhadap Firm Value
Authors: Puspitasari Alien , Srimindarti Ceacilia
Published: April 2022

Firm value (company value) is the value owned by a company company, whether it gets local or foreign capital obtained based on several important things that can build the company from the beginning until now. This preparation has the aim of testing and analyzing the effect of corporate social responsibility, leverage, and woman on board on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last three periods, 2018-2020, with a population of 536 company. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 258 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate social responsibility (CSR) and woman on board (WoB) have a negative effect on firm value. Meanwhile, leverage (DER) has a significant effect in a positive direction on firm value.

 

Keywords:corporate social responsibility; leverage; woman on board; firm value
Manajemen Laba Sebelum dan Setelah Penerapan PSAK 71 pada Perusahaan Subsektor Perbankan di Indonesia
Authors: Firmansyah Amrie , Rizky Muhammad , Qodarina Nurlaely
Published: April 2022

The adoption of IFRS 9 through PSAK 71 impacts the greater discretionary space for managers to practice earnings management. This study investigates the difference in earnings management practices before and after the implementation of PSAK 71 in the banking sub-sector in Indonesia. This study uses quantitative methods, with data derived from the www.idx.co.id, www.ojk.go.id, and the company's official website for the 2019 and 2020 reporting periods. Based on purposive sampling, the total sample is 56 observations. This study's multiple linear regression test was employed to determine earnings management level. The earnings management results in 2019 and 2020 are then tested for differences to determine changes in managers' behavior in carrying out earnings management. This study finds no significant difference in earnings management practice that comes before and after the implementation of PSAK 71. The factors that caused no difference are the early adoption of PSAK 71 and the relaxation provisions due to the Covid-19 pandemic. This research is expected to be useful for investors as a basis for decision-making, as well as standard-setting bodies and the OJK in regulating and monitoring company earnings management practices.
Pertumbuhan Ekonomi melalui Pengembangan Sistem Keuangan Usaha Mikro, Kecil dan Menengah (UMKM) Makanan dan Minuman di Yogyakarta
Authors: Fajri Rosa Nikmatul
Published: April 2022

MSMEs in Yogyakarta have a financial system condition that still requires comprehensive improvement. The research model for literacy studies in finding general problems contained in the background and qualitative research methods with a descriptive approach that directly knows the real situation in the field. The sample is the financial system from Food and Beverage SMEs in Yogyakarta. This study uses observation and documentation methods and the data used are 1) primary data in online financial system framework and offline financial system framework in excel and 2) secondary data supporting data or reinforcing data obtained. The findings are a) food and beverage HPP is still in the form of an estimate so that the profits recorded in the financial system are not reflected properly, b) the calculation of employee salaries is not combined into a single financial system, c) the financial statements presented cannot be understood by the public, d) the financial system forgets the principle of integration between online and offline so that it is repeated in recording and e) the distribution of BEP does not project the truth. Suggestions are improving the existing financial system by including supporting factors and Data Management Principles such as the principles of integration and togetherness, accrual, up-to-date and sustainable in the new financial system. The results is the MSME data management principle has been fulfilled by the implementation of new financial system that will directly contribute to economic growth.
Faktor – faktor yang berpengaruh terhadap agresivitas pajak
Authors: Kusuma Andika Surya , Maryono Maryono
Published: April 2022

This study looks at the phenomenon of the tax ratio which shows the government's ability to collect tax revenues. The higher the tax ratio of a country, the better the performance of that country's tax collection. The company carries out aggressive tax planning to save its taxes. This tax savings is known as tax aggressiveness. Tax aggressiveness is an act of manipulating tax able income by a company through tax planning actions, either using legally or illegally classified methods. Another phenomenon is tax avoidance in Indonesia, which is believed to reach Rp 110 trillion per year. Most business entities own about 80 percent, the rest are tax payers for individuals. The purpose of this study was to examine and analyze the effect of Profitability (ROA), Liquidity (CR), Leverage (DAR) and Company Size (SIZE) on Tax Aggressiveness. The samplingmethodused in this research is purposive sampling and obtained a sample of 322 companies. The population in this study were all manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that liquidity, leverage and also company size have a negative and significant effect on tax aggressiveness, while the results of research on profitability do not have a significant effect on tax aggressiveness.
Determinan Tax Avoidance pada Perusahaan Pertambangan yang Dimoderasi oleh Insider Ownership
Authors: Ilham Ilham Tri Oktavian , Hasan Hasan Mukhibad
Published: April 2022

This study aims to analyze the effect of transfer pricing, fixed asset intensity, and political connections on tax avoidance. This study also raises insider ownership as a moderating variable. The presence of managerial ownership provides a dual function for managers as those who own and run the company. Managers will try to take the best policy in meeting various elements of interest, including in the field of taxation. The population in this study are multinational companies in the mining sector which are listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sample was selected using purposive sampling method and obtained as many as 168 units of analysis. Data analysis in this study used moderated regression analysis (MRA). Based on the estimation of model selection, the Random Effect Model (REM) was chosen to be the right model to test the hypothesis in this study. The results show that transfer pricing and asset intensity have a significant positive effect on tax avoidance. Meanwhile, political connections have no effect on tax avoidance. Managerial ownership is able to moderate the effect of the transfer pricing variable and fixed asset intensity on tax avoidance, however, it is not able to moderate the political connection variable. Based on this research, The company is expected to be more transparent in disclosing transactions between related parties while still paying attention to fairness values. The weakness in this study is the low proportion of company share ownership by the government so that it has not been able to influence company policy making.
Kesulitan Keuangan, Proporsi Hutang dan Peluang Investasi, Audit Delay: Peran Moderasi Dewan Komisaris Independen
Authors: Suhendi Reni , Firmansyah Amrie
Published: April 2022

The accuracy of delivering information will be meaningful if presented on time because it benefits decision-making for its users. The delay in submitting financial statements causes erratic stock movements because investors assume that the company is experiencing problems. This study examines the effect of financial distress, debt proportion and investment opportunity set on audit delay moderated by an independent board of commissioners. This study uses secondary data sourced from www.idx.co.id. The data used consists of information on financial statements that have been audited and listed on the IDX  from 2017 to 2020. The sample used in this study amounted to 440 observations based on purposive sampling. This study concludes that financial distress and debt proportion can prolong audit delays in companies. At the same time, the investment opportunity set can reduce audit delays. This study proves that the existence of independent commissioners in the company cannot supervise the company's financial condition and use of debt, which causes the audit delay to be longer. In addition, the independent board of commissioners is also unable to dominate the policies taken on planning in the company's investment activities. This research suggests that OJK needs to review the deadline for submitting financial reports related to the supervision of companies listed on the IDX and the protection of investors in the Indonesian capital market.

Keywords: financial distress; debt proportion;  investment opportunity set
Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan
Authors: Taufiq Abd Rohman , Aviyanti Richo Diana
Published: April 2022

This study aims to provide solutions and references in handling sustainable environmental development. this research method uses a qualitative descriptive phenomenological approach with a literature approach. The results of this study reveal that indonesia cannot be separated from the development of the manufacturing sector which has the function of driving the economy. This must also be balanced with an understanding of the green economy to save the surrounding environment. Experts and literature also reveal that the concept of a green economy is very helpful for the state to preserve natural resources (SDA). The role of the green economy major is very helpful in realizing the welfare of natural resources that can contribute to science. therefore, a green economy major is very much needed in southeast asia, especially the unitary state of the republic of indonesia, Especially Human Resources (HR) who do not understand the importance of a green economy. One of the efforts to save a country is to improve the quality of human resources, especially in this case, human resources who understand the green economy in a sustainable manner. The curriculum that supports this program is the green curriculum, where the curriculum encourages the realization of the indonesian green movement. this scheme builds sustainability through a green economy by realizing various roles. The role of academics aims to create competent human resources in providing scientific literacy and application in the environmental field. Organizations that are directly involved in the green economy, especially environmental issues, are the government, research institutions, and educational institutions.Gr
Pengaruh PAD, DBH, DAU dan DAK Terhadap Belanja Modal Daerah Sumatera Utara Tahun 2017-2019
Authors: Purnasari Nina , Sitompul Elfrika , Laowo Desy Krisda
Published: April 2022

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Revenue Sharing Funds (DBH), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on North Sumatra Regional Capital Expenditures. In this study, the population used is all district and city governments in North Sumatra Province and has a complete APBD report during the research period during the 2017-2019 period. The sampling technique was saturated sampling and the number of samples used in this study were 33 districts and cities in North Sumatra Province which were divided into 25 districts and 8 cities. This study uses the method of documentation. The data consists of a report on the realization of the regional revenue and expenditure budget. This study uses a quantitative approach and the type of research used is descriptive statistical method. The results of the study show that PAD partially does not have a positive effect on district/city capital expenditures in North Sumatra Province 2017-2019. DBH partially positive and significant effect on district/city capital expenditure in North Sumatra Province 2017-2019. The DAU partially has a positive and significant effect on district/city capital expenditures in North Sumatra Province 2017-2019. DAK partially does not have a positive effect on district/city capital expenditure in North Sumatra Province 2017-2019. And simultaneously PAD, DBH, DAU and DAK have a positive effect on district/city capital expenditure in North Sumatra Province 2017-2019.
Pengembangan Wisata Islami: Strategi Pemasaran Wisata Halal di Bumi Syariah
Authors: Saleh Muhammad , Kamaruzzaman Kamaruzzaman , Desky Harjoni
Published: April 2022

The objectives of this study are first, to find out the potential for halal tourism in Aceh; second, knowing what efforts have been made by the Aceh government and related parties in the development of halal tourism; and third knowing the strategy that should be done in marketing halal tourism in Aceh. This study used qualitative research methods. The data analysis technique consists of three steps, namely data reduction, data presentation and drawing conclusions. The results show that the potential for halal tourism is not only tourist destinations, but also cultural uniqueness, natural charm, culinary and community friendliness. Efforts in the development of halal tourism are carried out by involving the private sector and the government in an energetic manner in the context of developing halal tourism in Aceh. The strategy carried out in marketing halal tourism in Aceh with 3 programs, namely: a. Marketing concept based on destination, origin, time; b. The promotion strategy is in branding, advertising, and selling; and c. Media strategy, through endorsers, social media, as well as general media. Dissemination of information is very important so that the promotion reaches the goal. This strategy is also usually carried out at the same time as the sales period in various regions and countries of the promotion. When the government participates in halal tourism exhibitions abroad.