bluuebunny/crossref_metadata_2025 huggingface dataset:
Multiple primary cancers with gastrointestinal malignant tumors as the first manifestation: Three case reports and review of literature
Authors: Bi Xin-Ran , Zhao Shuang-Yan , Ma Yu-Qi , Duan Xiao-Yu , Hu Ting-Ting , Bi Lian-Zhu , Cai Hong-Yi
Published: January 2025

BACKGROUND

The incidence of malignant gastrointestinal (GI) tumors is increasing, and advancements in medical care have significantly improved patient survival rates. As a result, the number of cases involving multiple primary cancers (MPC) has also increased. The rarity of MPC and the absence of sensitive and specific diagnostic markers often lead to missed or incorrect diagnoses. It is, therefore, of vital importance to improve the vigilance of clinicians and the accurate diagnosis of this disease. Patients with GI malignancies face a higher relative risk of developing additional primary malignant tumors compared to those with other systemic tumors. Vigilant monitoring and follow-up are crucial, especially for high-risk groups, which include older adults, men, those with addictions to alcohol and tobacco, those with a family history of tumors, and those who have undergone radiotherapy.

CASE SUMMARY

In this article, we report three cases of MPC, each involving malignant tumors of the GI tract as the initial primary carcinoma, offering insights that may aid in effectively managing similar cases.

CONCLUSION

Patients with GI malignancies face a higher MPC risk. Developing screening and follow-up protocols may enhance detection and treatment outcomes.
Mechanism of Wuling powder modulating proBDNF/p75NTR/sortilin and BDNF/TrkB pathways in the treatment of ulcerative colitis complicated with depression
Authors: Wang Jing-Jing , Fan Yi-Hong , Cao Wan-Ting , Huang Rong , Yao Xin-Yi , Li Meng-Lin
Published: January 2025

BACKGROUND

Ulcerative colitis (UC) is a chronic inflammatory disease affecting the colon. The most common psychological issue in UC patients is varying degrees of depression, which affects the condition and quality of life of UC patients and may lead to deterioration of the patient’s condition. UC drugs combined with antianxiety and antidepression drugs can alleviate symptoms of both depression and UC. Brain-derived neurotrophic factor (BDNF) precursor (proBDNF)/p75 neurotrophin receptor (p75NTR)/sortilin and BDNF/tropomyosin receptor kinase B (TrkB) signalling balance is essential for maintaining brain homeostasis and preventing the development of depressive behaviours.

AIM

To explore the mechanism by which Wuling powder regulates the proBDNF/ p75NTR/sortilin and BDNF/TrkB pathways in the treatment of UC with depression.

METHODS

Depression was established in C57BL/6J mice via chronic restraint stress, and the UC model was induced with dextran sodium sulfate (DSS). In the treatment stage, mesalazine (MS) was the basic treatment, Wuling powder was the experimental treatment, and fluoxetine was the positive control drug for treating depression. Changes in intestinal mucosal inflammation, behaviour, and the proBDNFp75NTR/sortilin and BDNF/TrkB pathways were evaluated.

RESULTS

In the depression groups, Wuling powder decreased the immobility time, increased the distance travelled in the central zone and the total distance travelled, and restored balance in the proBDNF/p75NTR/sortilin and BDNF/TrkB signalling pathways. In the DSS and chronic restraint stress + DSS groups, immobility time increased, distance travelled in the central zone and total distance travelled decreased, activity of the proBDNF/p75NTR/ sortilin pathway was upregulated, and activity of the BDNF/TrkB pathway was downregulated, indicating that mice with UC often have comorbid depression. Compared with those of MS alone, Wuling powder combined with MS further decreased the colon histopathological scores and the expression levels of tumor necrosis factor-alpha and interleukin-6 mRNAs.

CONCLUSION

This study confirmed that Wuling powder may play an antidepressant role by regulating the balance of the proBDNF/p75NTR/sortilin and BDNF/TrkB signalling pathways and further relieve intestinal inflammation in UC.
INTERACTIVITY IS A NECESSITY OF MODERN TELEVISION
Authors:   DSc., Associate Professor, Department of International and Audiovisual Journalism, Uzbek Language and Literature, JMCU, Uzbekistan, Kudaybergenovna Allambergenova Perkhan
Published: January 2025

This scientific article is devoted to the interactive nature of modern television and analyzes the state of the system built on the basis of the connection of “man+technology” in Karakalpakstan television. The article analyzes the programs broadcast on Karakalpakstan TV channels and lists several factors for organizing interactivity at a high level. At the same time, integrating television programs with social networks andmobile journalism is revealed to increase the interactive nature of television programs.
SPECIFIC FEATURES OF MAVIZA
Authors:   PhD student at the Institute of Uzbek Language, Literature and Folklore of the Academy of Sciences of the Republic of Uzbekistan, Nurbayeva Marvarid
Published: January 2025

This article aims to reveal the peculiarities of the term maviza, which embodies meanings such as “advice”, “guidance”, “exhortation”. Uzbek, Persian, and Turkish dictionaries were used to cover the term “maviza”. The poets of maviza were mentioned and their works were interpreted artistically.
USING COMMUNICATIVE TECHNIQUES TO ENHANCE VOCABULARY IN ESP CLASSES
Authors:   Doctor of Science, Prof., Uzbekistan State University of World Languages, Uzbekistan, Teshabaeva Dilfuza
Published: January 2025

While communicative approaches have received a lot of support in language education generally, their effectiveness in English for Specific Purposes (ESP) courses appears to have received less attention. The research on the use of communication techniques is examined in this study, with special attention to investigations. Additionally, the article addresses and demonstrates possible problems that teachers could encounter when applying communicative ESP methods and providing answers in Uzbek culture. Additionally, it looks at project work, problem-based learning, and task-based learning (TBL, PBL, and TBL) as three of these approaches. In conclusion, as long as communicative approaches follow a broad concept of learner autonomy, they can be highly successful in ESP courses.
THE IMPORTANCE OF THE PRINCIPLES OF TOLERANCE IN SOCIETY
Authors:   Candidate of Philological Sciences, Associate Professor of the Department of “Uzbek Language and Classical Eastern Literature”, International Islamic Academy of Uzbekistan, Uzbekistan, Shoaliyeva Nargiza
Published: January 2025

In the current 21st century, the growing processes of globalization, when it is possible for a person to live and work freely and safely in society, is one of the most pressing topics of our time. If we take into account how many of the activities of international organizations, policies and programs of states are focused on this topic, we can see that members of today's society have not yet achieved stability and general well-being.Although the priority laws and religious rules are always aimed at ensuring a happy and prosperous life for people, it can be seen that the principles of tolerance are not given enough attention in practice. In this article we tried to analyze this situation using the example of the history of Turkey and Iran, since they, like most countries in the world, have gone through a similar experience. Accordingly, a brief study of this issue allowed us to present certain conclusions.
STUDY OF THE KINETICS OF THE PROPANE-BUTANE FRACTION PYROLYSIS PROCESS
Authors:   Laboratory Assistant, Department Of Polymer Chemistry And Chemical Technologies, Institute Of Biochemistry, Samarkand State University Named After Sharof Rashidov, Samarkand, Uzbekistan, Saidqulov Sanjar H.
Published: January 2025

This study investigates the kinetics of the pyrolysis process of a propane-butane fraction. The thermal decomposition reaction was conducted in a quartz reactor packed with 0.3–0.5 mm quartz chips (hereinafter referred to as "quartz") under an oxygen-free environment and elevated temperatures. The research focused on analyzing the decomposition process, which involves breaking C-C and C-H bonds in the absence of air at high temperatures. Before propane and butane undergo physical adsorption on the quartz surface, they first decompose into radicals. The subsequent thermal decomposition of the propane-butane fraction, primarily driven by C-C and C-H bond cleavage, is hypothesized to occur predominantly on the quartz surface within the reactor specifically designed for this process. At temperatures ranging from 500 to 800 °C, the catalytic decomposition of primary hydrocarbons on the quartz surface was examined under helium conditions, both with and without quartz. The results demonstrated the suppression of coke formation under these conditions, highlighting the significant catalytic role of the quartz surface in facilitating hydrocarbon decomposition.
MODERNIZATION OF THE COTTON SEPARATION PROCESS ON PNEUMATIC TRANSPORT
Authors:   Namangan Engineering Construction Institute, Uzbekistan, A. Makhmudov , N.Yu. Sharibaev ,   Namangan Engineering and Technological Institute, Uzbekistan
Published: January 2025

The aim of this study is to modernize the cotton separation process in pneumatic transport and improve the efficiency of separators. The study examined aerodynamic optimization of separator designs, new types of separator materials and technological approaches in the separation process. The results allow improving the quality and efficiency of cotton fiber production, reducing energy consumption and ensuring environmental sustainability.
PRINCIPLES AND LEVELS OF MANAGEMENT OF PR ACTIVITIES IN CRISIS SITUATIONS
Authors:   Associate Professor of the Department of “Economics,” PhD, Namangan Institute of Engineering and Technology, Uzbekistan, Ibragimovna Ergasheva Fotimakhon
Published: January 2025

This article describes the crisis and its content, PR (Public Relationship) activities. It also discusses the emergence of the need for PR (Public Relationship) management in a crisis, its principles and levels. General conclusions on the area are formed, and appropriate recommendations for the effective use of principles are given.
THE TALIBAN FACTOR IN INDIA’S NEW STRATEGIC APPROACH TO AFGHANISTAN
Authors:   Candidate of Political Sciences, Associate Professor, International Islamic Academy of Uzbekistan, Uzbekistan, Akmalov Shoislom
Published: January 2025

This article is devoted to examining some of the changes in India's strategy towards Afghanistan and the reasons for establishing cooperative relations with the Taliban.
PEDAGOGICAL FACTORS OF INCREASING THE LEGAL AWARENESS AND LEGAL CULTURE OF PUBLIC EDUCATION EMPLOYEES IN THE PROCESS OF PROFESSIONAL IMPROVEMENT
Authors:   Senior lecturer of the department "Civil, ugolovnoe pravo i process", Namangan State University, Uzbekistan, Khoshimjonovna Boymirzayeva Rakhimakhon
Published: January 2025

This article analyzes issues aimed at increasing legal awareness and legal culture in the process of professional development of pedagogues working in the public education system. In the process of professional development, recommendations were made for teachers to use their knowledge in the process of professional development in the educational institution to improve the legal culture of teachers. In the course of professional development, conclusions are given on improving the legal culture of the listener.
INTERNATIONAL TERMS USED IN THE METHODOLOGY OF TEACHING ENGLISH AS A FOREIGN LANGUAGE AND THE PROBLEMS OF THEIR TRANSLATION IN TEXTS
Authors:   Doctoral Student, Alisher Navoi Tashkent State University of Uzbek Language and Literature, Uzbekistan, Manzura Begimova
Published: January 2025

This paper examines the complex issue of international terminology used in the methodology of teaching English as a Foreign Language (EFL), and the challenges encountered when translating these terms across different languages and cultural contexts. It explores the nature of specialized vocabulary within EFL methodology, highlighting the inherent difficulties in finding direct equivalents in other languages. The study analyzes common problems in translation, including semantic ambiguity, cultural nuances, and the influence of linguistic structures. Furthermore, it investigates the impact of translation choices on the understanding and dissemination of pedagogical concepts. Through case studies and textual analysis, the paper identifies best practices for translating EFL methodology terms, emphasizing the importance of context, precision, and cultural sensitivity. The research aims to provide a better understanding of the intricate relationship between language, pedagogy, and translation, contributing to the development of more effective communication and knowledge sharing in the field of EFL.
Otizmde Terapötik Rekreasyonun Önemi
Authors: Bektaş Fidanlı Şule , Uludağ Uyanıker S.Sevil
Published: January 2025

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USING RAG TECHNOLOGY TO DESIGN AN INTELLIGENT INFORMATION SYSTEM
FOR SUPPORT EXPLORATORY SEARCH
Authors: Oleynik Andrey , Fedorov Andrey , Datyev Igor , Zuenko Alexander , Shestakov Aleksey , Vishnyakov Ivan
Published: January 2025

This paper presents the integration of a large language model (LLM) into an intelligent information and analytical system
for exploratory search support within specific texts. An overview of the capabilities of modern large language models
is provided. Special attention is paid to the Retrieval Augmented Generation (RAG) technology used for efficient formation and control of search contexts. The design and development of the system's business logic functions and user
interface elements are detailed. Experimental results applying the developed system to texts with specific characteristics
are presented. Conclusions are drawn regarding the system's applicability for automating ontology population. Conclusions are drawn regarding the system's applicability for automating the process of populating ontologies, as well as filling other knowledge repositories built using automated monitoring of open big data and intelligent data processing.
The Role of E-trust, Experiential Marketing and Advertising in Purchasing Decision on E-commerce Tokopedia
Authors: Rahma Icha Vallyncia , Wardhani Mashita Fahmi , Aqmala Diana , Hariyadi Guruh Taufan
Published: January 2025

Purchasing decisions are the process that consumers do when choosing and buying products or services. This study aims to analyze the factors that influence purchasing decisions on Tokopedia e-commerce, focusing on e-trust, experiential marketing, and advertising. The purpose of this study is to determine how E-trust, Experiential Marketing and Advertising can play a role in purchasing decisions. The study used a quantitative approach involving 107 respondents selected through purposive sampling. The results showed that e-trust did not have a significant effect on purchasing decisions on Tokopedia. This indicates that the electronic trust factor does not have a direct impact on consumer decisions on this platform. In contrast, experiential marketing and advertising have been shown to have a positive and significant effect on purchasing decisions. The experience provided to consumers through interesting interactions and effective advertising can increase consumer interest in buying products. These findings indicate that although e-trust does not have much influence, good consumer experience and appropriate promotion through advertising can be key factors in driving purchasing decisions on Tokopedia. This study provides important insights for e-commerce managers to design more effective marketing strategies.
VIRTUAL AUTISM VS TRADITIONAL AUTISM SPECTRUM DISORDER: COMPARATIVE INSIGHTS FROM A DUAL CASE STUDY
Authors: Shankha Shekhar Rakshit , Biswas Tapasi
Published: January 2025

This study compares Traditional Autism Spectrum Disorder (ASD) and Virtual Autism through a dual case study to highlight their distinct characteristics. Two children, Child A with Traditional ASD and Child B with Virtual Autism, were selected based on similar age, socioeconomic background, and developmental milestones prior to symptom onset. Data collection included parental interviews, direct observations, psychological assessments, and medical and educational records reviews. The analysis focused on symptom presentation, developmental milestones, and intervention responses. Child A’s symptoms, rooted in genetic and prenatal factors, required long-term interventions such as Applied Behaviour Analysis, speech therapy, and social skills training. Child B’s symptoms, linked to excessive screen exposure, improved rapidly with reduced screen time, and increased interactive activities. The findings emphasize the importance of early diagnosis and personalized interventions. Traditional ASD requires sustained therapeutic efforts, while Virtual Autism can be effectively addressed through environmental modifications. Understanding these distinctions is crucial for providing personalized care and improving outcomes for affected children. Future research must explore long-term outcomes, the impact of different digital content, and the effectiveness of various interventions.
Overlapping Multi-Domain Paired Quasilinearization Method for the Solution of the MHD Williamson-Nanofluid Flow Over an Exponentially Stretching Surface
Authors: Nefale Mpho Mendy , Ayano Mekonnen Shiferaw , Otegbeye Olumuyiwa , Oloniiju Shina Daniel
Published: January 2025

This study examines a non-Newtonian fluid model representing shear-thinning behaviour with applications in both biological and industrial fields. While prior research has investigated the fluid's dynamics in various contexts, the combined effects of the Williamson fluid model and additional parameters remain underexplored. This work focuses on the analysis of magnetohydrodynamic Williamson-nanofluid flow over an exponentially stretched surface. To solve the transformed model equations, an advanced numerical approach, the overlapping multi-domain paired quasilinearization method (OMD-PQLM), is employed. This method enhances the traditional paired quasilinearization method (PQLM) by subdividing the integration interval with overlapping techniques, enabling efficient and accurate solutions to the nonlinear ODEs. Key parameters studied include the Hall parameter, chemical reaction parameter, thermophoresis particle parameter, Brownian motion parameter, and magnetic parameter. Notably, the Williamson parameter significantly affects velocity profiles, temperature distribution, and concentration, with its shear-thinning properties altering flow characteristics and leading to higher temperature and concentration distributions. The OMD-PQLM demonstrated superior accuracy compared to the standard PQLM. This comprehensive analysis provides valuable insights into the OMD-PQLM’s effectiveness and the behaviour of Williamson-nanofluid systems under various conditions, contributing to advancements in nanofluid applications, air conditioning, cooling processes, and thermal energy storage.
Analysis of the Various Material Impact on the Freeze Plug Melting Performance using MPS Method
Authors: Huljanah Yulia Mifftah , Mustari Asril Pramutadi Andi Mustari , Hidayati Anni Nuril , Sukoco Sarah Auliyaurrohman Setiawati
Published: January 2025

The Molten Salt Fast Reactor (MSFR), a prominent Generation IV reactor design, offers improved safety by eliminating graphite as a moderator and incorporating a passive safety system. Understanding the fuel salt relocation mechanism is crucial in ensuring the reactor's safety and performance. This study presents a particle-based approach to the MSFR safety plug melting process using the Semi-Implicit Moving Particle (MPS) method, accurately representing fluid as particles carrying essential physical properties. A simulation was carried out with a 7-plugs design with DTsub variations. Then, the results are compared with the simulation results of the COMSOL. The simulations were also carried out with variations of frozen salt, such as LiF-ThF4, FLiBe, FLiNaK, and FNaB. The MPS simulation results are similar to the COMSOL simulation results. LiF-ThF4 is one of the promising candidates for freeze plug material due to its excellent thermal conductivity. This research contributes to enhancing the safety and efficiency of advanced molten salt reactor designs.
Influence of Leadership, Organizational Commitment, and Work Motivation as Intervening Variables on Job Satisfaction of ASN Employees
Authors: Awang Adin Nugroho  , Ahmad Badawi Saluy
Published: January 2025

This study aims to analyze the factors that influence job satisfaction of ASN employees of the DKI Jakarta Province Education Office. The benefit of this research is to solve the problem of job satisfaction of ASN employees of the Jakarta Province Education Office. The population of this study were ASN employees at Jakarta Province Education Office with a sample size of 130 employees with an observation period of 2024. The dependent variable in this study is job satisfaction, while the independent variables used are leadership and organizational commitment, with the intervening variable used is work motivation. This research is a quantitative research with data analysis method using Structural Equation Model-Partial Least Square (SEM-PLS). The results showed that leadership and organizational commitment have a positive and significant effect on work motivation, leadership and organizational commitment have a positive and significant effect on job satisfaction, transformational leadership and organizational commitment have a positive and significant effect on job satisfaction through work motivation.
The Effect Of Work Motivation And Carrier Development On Employee Performance Mediated By Employee Engagement At
Authors: Eggy Farizqy Sefty , Badawi Saluy Ahmad
Published: January 2025

This research aims to investigate the Influence of Work Motivation, Career Development, and Employee Engagement on Employee Performance at PT Wolter Batik Nusantara using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method through the SmartPLS 3 program. The research collected data from employees of PT Wolter Batik Nusantara using structured questionnaires. The research sample consisted of 57 respondents selected through non-probability sampling. The analysis results showed that out of the seven hypotheses tested, five hypotheses indicated a significant positive influence between the variables under research. Work motivation and career development were found to have a significant positive influence on employee engagement, and employee engagement had a significant positive influence on employee performance. Additionally, it was found that employee engagement mediated the relationship between work motivation and employee performance, as well as between career development and employee performance. However, the other two hypotheses showed a positive but nonsignificant influence, namely work motivation on employee performance and career development on employee performance.
Analysis Impact Knowledge Of Blockchain Towards Fraud Detection Skill Throught Readiness Technology As Intervening Variable
Authors: Rizky Ananda  , Harti Budi Yanti
Published: January 2025

This study aims to analyze the impact of knowledge of Blockchain on the ability to detect fraud, with technology readiness serving as an intervening variable. The research employs a quantitative approach, gathering data from auditor. The findings indicate a positive relationship between knowledge of Blockchain and fraud detection capabilities. Moreover, the readiness of technology significantly mediates this relationship, suggesting that higher levels of technology readiness enhance the positive effects of Blockchain on fraud detection. These results highlight the importance of both technical knowledge and readiness to adopt new technologies in improving fraud detection processes.
Financial Performance Comparison Pre and Post-Acquisition of Indonesian Stock Exchange Companies
Authors: Loura Berlia , Heniwati Elok , Kurniawan Rudy
Published: January 2025

The business landscape in Indonesia is experiencing heightened competition compared to previous periods. Companies must devise robust strategies to mitigate potential downturns caused by various factors. One viable strategy is acquisitions. However, acquisitions can fail if not meticulously planned and executed. This study analyzes financial performance before and after acquisitions using financial ratios such as Current Ratio (CR), Total Assets Turnover (TATO), Return on Equity (ROE), and Debt to Equity Ratio (DER). The observation period covers two years before and three years after the acquisition (t-2 and t+3). We will compare the financial performance of companies listed on the Indonesia Stock Exchange (IDX) that have undergone acquisitions. The research adopts a comparative approach with a quantitative methodology. The study population consists of fifteen companies listed on the IDX that completed acquisitions between 2018 and 2019. Evaluations are conducted using the Wilcoxon Sign Rank Test and Paired Sample T Test. Although the study found no significant changes in financial performance before and after acquisitions during the observation period, the CR ratio at t+3 compared to t-1 and the DER ratio at t+1 compared to t-1 showed significant differences.
The Influence of Corporate Governance and Covid-19 on Tax Avoidance in Mining Companies Listed on The IDX From 2018 to 2023
Authors: Rifqoh Nailufar Fairuz , Hamidi Masyhuri , Fany Alfarisi Mohamad
Published: January 2025

This study aims to analyze the effect of corporate governance, share ownership, management compensation, and the Covid-19 pandemic on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Corporate governance is measured by the number of independent commissioners and audit committees, while share ownership includes institutional and managerial ownership. This study uses 20 companies as samples with a total of 120 data observations using the purposive sampling method. The research data were analyzed using panel data regression using EViews12 software. The number of independent commissioners and institutional ownership contribute to a decrease in tax avoidance by increasing supervision and compliance. Conversely, the number of audit committees and management compensation are positively related to tax avoidance, indicating weaknesses in the effectiveness of supervision and compensation incentives that encourage tax avoidance. Managerial ownership has a negative but insignificant effect on tax avoidance. The Covid-19 pandemic shows a positive but insignificant effect, with government policies and corporate governance helping to limit its impact. Overall, the low tax ratio in the mining sector could be related to a combination of these factors, including weaknesses in corporate governance, audit committee effectiveness, institutional ownership, and inadequate compensation incentives. This study also found that the low tax ratio in the mining sector is closely related to tax avoidance practices carried out by companies. The implications of this study are the importance of increasing supervision of corporate governance, especially in terms of the effectiveness of independent commissioners and audit committees, as well as transparency in share ownership and management compensation. Government policies and related authorities need to be strengthened to minimize tax avoidance practices, in order to increase state tax revenues from the mining sector.
Pengaruh Fasilitas Kerja, Motivasi Kerja dan Gaya Kepemimpinan Terhadap Kinerja Pegawai Kantor Pengadilan Agama Tanjung Karang
Authors: Praptiwi Silvia , Rezky Amalya Wulan
Published: January 2025

This research aims to analyze the influence of work facilities, work motivation and leadership style partially and simultaneously on employee performance as well as analyzing the variables that have the most dominant influence on employee performance at the Tanjung Karang Religious Court. The research method is survey type. Data collection techniques by collecting data through questionnaires and documentation. Researchers distributed questionnaires within the Tanjung Karang Religious Court with a total of 50 respondents. The type of data used is primary data. Hypothesis testing in this research includes reliability testing, validity testing, multiple regression analysis testing, t test (partial), and F test (simultaneous) with the help of SPSS version 26. Research results from the t test calculation (partial) can be concluded that the Facilities variable Work (X1) has no positive effect, Work Motivation (X2) has a positive effect, and Leadership Style (X3) has no positive effect. Meanwhile, the F Test (Simultaneous) Partially, Work Facilities, Work Motivation and Leadership Style together have a positive influence on the performance of Tanjung Karang Religious Court employees.
Implementasi Pengendalian Internal Atas Pelaporan Keuangan Dalam Mendukung Keandalan Pelaporan Keuangan: Studi Kasus Pada Direktorat Jenderal Guru dan Tenaga Kependidikan Tahun 2023
Authors: Fitri Yulia , Kurniawan Subagja Iwan , Hakim Azis
Published: January 2025

Penelitian ini bertujuan untuk mengetahui dan menganalisis implementasi PIPK yang telah diterapkan oleh Direktorat Jenderal Guru dan Tenaga Kependidikan Tahun 2023. Jenis penelitian ini adalah penelitian kuantitatif, dengan pengolahan data sesuai Peraturan Menteri Keuangan Nomor 17/PMK.09/2019. Hasil dari penelitian ini menunjukkan bahwa setelah penilaian kelemahan gabungan Tingkat Eselon 1 Direktorat Jenderal Guru dan Tenaga Kependidikan didapat total salah saji teridentifikasi sebesar 0.085% (kelemahan tidak signifikan) sehingga dapat diisimpulkan bahwa pengendalian internal efektif. Tim penilai menganggap bahwa pengendalian intern yang ada telah memadai sehingga manajemen dapat menyatakan bahwa laporan keuangan disusun berdasarkan sistem pengendalian intern yang memadai.
Evaluation of Transparency and Accountability of Regional Government Financial Reports in the Digitalization Era
Authors: Yesbarianus Parindingan Frivaldo , Haliah Haliah , Nirwana Nirwana
Published: January 2025

The research findings indicate that the most frequently studied variables over the past decade, Transparency and accountability are associated with participation, good governance, and corruption. Transparency and accountability are the most important principles in achieving good governance and preventing bad governance. Public participation plays a crucial role as a mechanism to review and monitor government performance , particularly in the context of corruption prevention . The consistent development of these topics, as demonstrated by the research, suggests that transparency and accountability remain relevant and evolving areas of study. This continuous evolution makes these themes highly intriguing for future research, especially in examining how they interrelate with governance practices, public participation, and efforts to combat corruption. The dynamic nature of these topics provides opportunities to explore new frameworks and approaches in addressing challenges within public governance systems
Pengaruh Kualitas Layanan dan Kepercayaan Terhadap Kepuasan Nasabah (Studi Kasus Pada Nasabah BPR BKK Blora) Kantor Cabang Blora
Authors: Meliana Nur Azizah Siti , Maskur Ali
Published: January 2025

Customer satisfaction has become a critical component in today's industrial environment. The purpose of this study is to investigate how service quality and trust affect credit customers' satisfaction levels, with a focus on the consumers of the BPR BKK Blora Branch Office. This study aims to evaluate the connection between bank credit customers' satisfaction and the caliber of services rendered. Using a quantitative methodology, the study examines primary data gathered from 99 respondents who answered a survey sent via Google Forms. The study's conclusions provide insightful information about bank customer satisfaction and show a strong relationship between customer service standards and PT BPR BKK Blora's dependability.
Manajemen Kebijakan Fiskal: Strategi Penetapan Kosmetik sebagai Objek Cukai
Authors: Fachrudin Mohammad , Muttaqien Fauzan
Published: January 2025

: The rapid growth of the cosmetics industry has raised concerns about health and environmental risks from chemicals like parabens and Sodium Lauryl Sulfate (SLS). Parabens disrupt endocrine functions, potentially causing hormonal imbalances and cancer, while SLS contributes to skin irritation and environmental pollution. This study examines the feasibility of imposing excise taxes on cosmetics containing these substances, using a descriptive qualitative approach that considers philosophical, legal, socio-economic, and operational aspects. The findings indicate that cosmetics with parabens and SLS are viable candidates for excise taxation. Philosophically, this aligns with the Pigouvian principle of internalizing social and environmental costs. Legally, these products qualify as excisable goods under existing laws. Socio-economically, excise taxes increase product prices, reducing consumption and encouraging a shift to safer alternatives. Producers are incentivized to use eco-friendly materials. International examples, such as the EU and ASEAN regulations on parabens, show the success of such policies. Operationally, technologies like blockchain can enhance supply chain transparency, while digital labeling informs consumers. Excise revenues could support health programs, environmental restoration, and research into safer ingredients. These measures would reduce risks and promote sustainable industry practices. The government should invest in surveillance and allocate excise revenues to maximize societal benefits.
Dilema Penerapan Pajak Karbon di Indonesia: Antara Komitmen Lingkungan dan Ketahanan Ekonomi Industri
Authors: Farsya Arafy Herlucky Jasmine , Angta Laudia Leivasya
Published: January 2025

This research examines the dilemma of implementing carbon tax in Indonesia, specifically in balancing environmental commitments with industrial economic resilience. Using a mixed-method approach with sequential explanatory design, the study surveyed 511 respondents in the Greater Jakarta area. Results indicate that 81.41% of respondents rated the policy implementation effectiveness as moderate, while 82.2% considered implementation transparency to be at a moderate level. Regarding economic impact, 75.5% of respondents reported that the policy had a moderate intrusive level on the economy. These findings suggest a need to improve policy implementation mechanisms, particularly in monitoring aspects and information transparency. The study recommends a comprehensive strategy encompassing the development of industry incentive systems, periodic evaluations for more adaptive policy adjustments, and enhanced transparency and public engagement. In conclusion, a balanced approach is necessary to ensure carbon tax policies can achieve environmental objectives without causing excessive economic impact on the industrial sector and society.
Praktik International Human Resources Management Berkontribusi Pada Inisiatif Corporate Social Responsibility Dalam Meningkatkan Citra Perusahaan Multinasional
Authors: Panji Indra Haidar , Petrus Simon , Hikmah Perkasa Didin
Published: January 2025

Studi ini mengusulkan hubungan antara praktik International Human Resources Management (IHRM) dan Corporate Social Responsibility (CSR) dalam perusahaan multinasional guna membangun citra perusahaan. Dengan memanfaatkan praktik IHRM yang efektif, perusahaan dapat meningkatkan inisiatif CSR yang berdampak positif terhadap citra perusahaan. Penelitian ini menyoroti bagaimana strategi pengelolaan SDM di skala global mampu mendorong keterlibatan karyawan dalam program CSR, meningkatkan komitmen perusahaan terhadap keberlanjutan, serta menciptakan citra positif di mata publik dan stakeholder. Penelitian menggunakan metode literature review, penelitian ini menganalisis 10 artikel ilmiah dari berbagai jurnal terkemuka yang membahas hubungan antara IHRM, CSR, dan citra perusahaan. Melalui kajian literatur dapat diusulkan bahwa terdapat hubungan yang signifikan antara IHRM dan CSR, di mana praktik IHRM yang efektif dapat secara langsung meningkatkan inisiatif CSR di perusahaan multinasional, yang pada gilirannya berkontribusi pada penguatan citra perusahaan. IHRM memainkan peran strategis dalam mendukung pelaksanaan inisiatif CSR, khususnya melalui yaitu (1) expatriation management, (2) global human capital, dan (3) international human resource policies and practices. CSR multidimensi, yang meliputi aspek economic, ethical, legal dan philanthropic, terbukti memberikan dampak positif terhadap reputasi perusahaan.
Peran Perencanaan Pajak dan Penghindaran Pajak terhadap Manajemen Laba dimoderasi oleh Penurunan Tarif Pajak
Authors: Kumala Ratu Intan , Yuniarwati Yuniarwati
Published: January 2025

Riset ini menyelidiki manajemen laba yang dipengaruhi oleh dampak perencanaan pajak dan penghindaran pajak pada perusahaan manufaktur Indonesia selama periode 2018–2022, dengan fokus pada peran moderasi pengurangan tarif pajak. Dengan menggunakan pendekatan kuantitatif, dengan menganalisis laporan keuangan perusahaan consumer non-cyclical yang merupakan data sekunder. Analisis ini menggunakan model regresi linier berganda dan pengujian moderasi. Temuan penelitian mengungkapkan bahwa secara signifikan manajemen laba dipengaruhi oleh perencanaan pajak dan penghindaran pajak. Sementara pengurangan tarif pajak dapat memoderasi hubungan antara perencanaan pajak dan penghindaran pajak terhadap manajemen laba. Diharapkan riset ini memberikan wawasan berharga bagi manajer perusahaan untuk mengoptimalkan strategi pajak secara etis dan bagi pembuat kebijakan untuk mengevaluasi dampak peraturan pajak terhadap praktik manajemen laba.
The Role of Orphanages In Empowering Abandoned Children Who Are Cared For at Orphanages
Authors: Tjempaka Tjempaka , Christy Stephanie
Published: January 2025

Every child definitely wants genuine affection and attention from their parents and a place to live that can protect them, because they have the right to get all of that. However, not all children can feel what they want. Sometimes they are placed in orphanages for economic reasons or other reasons. This is a complex social problem that researchers want to address as research and the city chosen is the Aisyiyah Orphanage which is located in the Ngampilan area, Yogyakarta. The issues that will be raised are why the orphanage wants to accept babies/children to be entrusted to their parents and how does the orphanage empower the babies/children being cared for/entrusted so that when they reach adulthood they can be independent? The research methodology used is a qualitative approach which is then outlined in a descriptive method. Data collection was carried out by interviews. The results of the research show that to empower babies/children cared for in the Aisyiyah Sleman Orphanage, Yogyakarta is to provide education in general and provide skills that can support their future.
ICC Jurisdiction Analysis of the Legalization of the Russian President's Arrest Warrant in View of International Law
Authors: Sa'adatul Ummah  , Priyambodo Adi Saputro  , Cholidah Cholidah
Published: January 2025

This research aims to analyze the ICC Jurisdiction and the Legalization of the Arrest Warrant for the President of Russia Based on the Principles of International Law of the 1998 Rome Statute and the Russian Party's Rejection of the ICC's Arrest Warrant, so this research was conducted to find out this. The method used in this research is a juridical normative type research method where this journal examines concepts, rules, principles, theories and statutory regulations as well as the opinions of existing legal experts which relate to the form of ICC jurisdiction based on the Statute. Rome 1998 from the perspective of International Law. As well as using a Conceptual Approach where material is obtained from literature such as books, journals, articles and so on which discuss this research problem. ICC (International Criminal Court) is an International Criminal Court established through the 1998 Rome Statute in The Hague, Netherlands. In its jurisdiction, the ICC can only try countries that recognize its jurisdiction which, based on the 1998 Rome Statute, outside of its jurisdiction, the ICC does not have the right to try(Dhuara, 2021). With this in mind, the issues raised in this research are as follows: 1. How to legalize the arrest warrant for Russian President Vladimir Putin, who is not a member country of the ICC or a country that has ratified the Rome Statute; 2. What is the basis for the Russian President's rejection of the Arrest Warrant based on International Law.
Urgency of Policy Changes in Domestic Official Travel Costs in Order to Improve the Quality of Public Services in Mahakam Ulu Regency
Authors: Gregorius Lasah Higang
Published: January 2025

The mechanism for financing official travel was changed to at cost for regional officials and a lump sum for regional legislative members through the issuance of Presidential Regulation No. 53 of 2023 as an amendment to Presidential Regulation No. 33 of 2020 concerning National Unit Price Standards. Pros and cons may arise with this policy. Putting that aside, the urgency of the issuance of Presidential Regulation No. 53 of 2023 for improving the quality of public services is an interesting thing to study as a form of sustainability of the bureaucratic reform agenda launched by the government. Moreover, this urgency becomes more interesting if contextualized with Mahakam Ulu Regency, which incidentally is a border area that is synonymous with the complexity of providing public services. This article aims to analyze the urgency of changing domestic official travel costs policies in order to improve the quality of public services in Mahakam Ulu Regency. A qualitative approach was applied by reviewing many relevant documents. The results of the analysis show that the quality of public services shows the urgency to be improved in Mahakam Ulu Regency due to the low HDI, high development inequality, and the implementation of bureaucratic reform which is still not optimal, thus affecting the quality of public services provided. In the new mechanism for official travel costs, the quality of public services in Mahakam Ulu Regency will be affected because it is related to the increased motivation of official travel agents to go directly into the community so that they know the real and comprehensive needs of the community, increased feedback (feed back) community towards the implementation of various Mahakam Ulu Regency Government programs thereby improving the quality of public services because of the precise improvements made, policy proposal initiatives originating from regional legislative members are much more oriented towards the interests of the community, minimizing corrupt practices, increasing budget efficiency in the delivery of public services, and increasing accountability and transparency in the implementation of public services.
The Threat To Democracy From The Environmental Law After The Election of The President And Vice President For The Period 2024-2029: A Review of Critical Theory
Authors: Cut Zulfahnur Syafitri  , Rusli Budiman , Deliarnoor Nandang Alamsah
Published: January 2025

One of the most criticized arrangements in the Job Creation Law is its regulation in the environmental sector which changes several provisions in Law No. 32/2009 on Environmental Law. The regulation in the Job Creation Law in the environmental sector is the legal politics of the Jokowi administration and will be continued by the government that won the 2024-2029 presidential election. This arrangement can be explained using critical theory. This research was prepared with the aim of knowing the threat to democracy from the Job Creation Law in the environmental sector, which in its ratification caused pros and cons in the Prabowo-Gibran Government era. This research uses normative legal research with a statutory approach and conceptual approach. The results show that the Job Creation Law in the environmental sector is more likely to reduce community participation in environmental approval, which is one indicator of the realization of democracy in state administration. This regulation is a threat to democracy after the 2024-2029 presidential election because the winner of the 2024-2029 presidential election has a tendency to continue the previous government's program.
Resolution of Defects of Dispute in Indonesian Migrant Worker Placement Agreements (Study at BP3MI Jakarta)
Authors: Negara Revolusi Shandi , Ramadhani Dwi Aryanti
Published: January 2025

This research discusses the resolution of non-performance disputes in agreements to place Indonesian migrant workers at BP3MI Jakarta, especially the cases of PMI Watini and PT. Main Independent Success. Through normative juridical research and qualitative analysis, BP3MI Jakarta is proven to have an important role in handling disputes and providing legal protection for Indonesian migrant workers. The results show that mediation was successful in resolving the PMI Watini dispute with a refund of fees and a certificate of debt repayment. This research also links the findings with previous research, and suggests evaluating the effectiveness of BP3MI dispute resolution in various regions, analyzing PMI protection policies, international comparative studies, research on the role of stakeholders, other cases of default, developing a monitoring system, and evaluating social and economic impacts.
Legal Consequences of Violating The Halal Certification Process Through A Self-Declaration Scheme
Authors: Vinka Ananda Putri  , Muthia Sakti
Published: January 2025

All micro and small enterprises must register their products under the Halal Product Guarantee Organising Agency's (BPJPH) halal certification program in order to obtain halal certification. BPJPH streamlines the process by offering a more straightforward method for halal certification registration, which involves utilizing the self-declaration scheme. However, this certainly does not excuse violations committed by business actors or other parties. Therefore, the purpose of this research is to shed light on BPJPH's monitoring role in the halal certification process via the self-declare scheme, and to outline the legal repercussions for those who violate these stages. We conducted the research using a normative juridical approach, collecting primary data from statutory regulations and supplementing it with interviews. The research findings show that BPJPH carries out a supervisory function over the halal certification process through a self-declare scheme. This research also reveals that the self-declare scheme will impose administrative sanctions on violators at the halal certification stages. However, the imposition of administrative fines is not yet feasible. We are still studying the limits of fines and the types of violations committed.