bluuebunny/crossref_metadata_2025 huggingface dataset:
Abdünnafi İffet Efendi’nin Tercüme-i Adâb-ı Gelenbevî Adlı Eserinin Türkçe Yazılma Sebebi ve Türkçe’ye Katkısı
Authors: ÇİTAK Sultan Temel
Published: August 2024

İsmail Gelenbevi (1730-1790) was a scholar who not only wrote works on logic in the last period of the Ottomans, but also on mathematics, astronomy, theology and Sufism. Adab-ı Gelenbevi, translated by Abdünnafi İffet Efendi and the subject of this article, is considered to be one of the last works on logic in the Ottoman period. Since each work addresses its own period, it has become difficult for the next generation to understand. The need to translate Gelenbavi’s commentary stems from the importance of understanding him. This is because it is important in terms of revealing the differences of opinion on logic until his own time. In the introduction of the work, al-Gelenbevi establishes the relationship between the science of logic and grammar and religious sciences. He tells us the importance of language and that it is impossible to understand other sciences without logic. Thus, the necessity of translating this work on logic becomes apparent. Abdünnafi Efendi felt this need and translated it into Turkish to reach a wider audience. While the work explains the science of logic, it also gives information about the meaning of concepts and grammatical structure. This article discusses why Adab-ı Gelenbevi was written in Turkish and the value it adds to Turkish. İsmail Gelenbevi (1730-1790) was a scholar who not only wrote works on logic in the last period of the Ottomans, but also on mathematics, astronomy, theology and Sufism. Keywords: Abdunnafi İffet, Gelenbevi, Logic, Debate.
ABUNDANCE AND DISTRIBUTION OF RANA SPECIES IN STREAMS IN ONDO WEST LOCAL GOVERNMENT, ONDO TOWN, SOUTH -WESTERN NIGERIA
Authors: Ajibola M. E. , Ajayi H. I. , Omoshehin T. O , Jimin T. I.
Published: August 2024

This study investigated the seasonal abundance of Rana species in three streams in Ondo Town, Ondo State South-western Nigeria during the wet season (much precipitation) and dry season to determine their abundance and distribution in their respective habitats. The sampling stations include; Arigbabola, Funbi-Fagun Estate, and Jordan streams in Ondo Town Southwest Nigeria. Morphometric measurements were done on Rana species which include Hoplobatrachus occipitalis, Xenopus laevis, and Ptychadena aequiplicata. Specimens were collected weekly for 24 weeks by recording their morphometric parameters which are; weight, body length, length of the fore limb, length of the hind limb, length of the head, and snout-vent length. The frogs are kept in 10 litres capacity bucket with a perforated lid, containing water from their respective habitats, and returned to their respective habitats without mutilating their body parts on the second day of capturing. Numbers of individual frogs captured in each month and season were recorded. The number of Rana Species captured altogether in the three locations equals 232. All streams experienced a major increase in Rana species during the wet season and were less populated during the dry season. The records showed that H. Occipitalis is abundant in the three locations. There are few P. aequiplicata. It didn’t show in all the locations. X. Laevis shows its presence by having a count In one of the three Locations This pioneer study of Rana species provides a crucial foundation for understanding the abundance of  Rana species in Ondo Town, South-western Nigeria.
Pengujian Performa Mesin E-FILL Dalam Proses Pengisian Air Pada Botol
Authors: Washfil Hasin Muhammad Dzi , Anto Dwi Rizky , Alfitra Muhammad Dhifa , Almunawar Deni , Abu Jami’in Mohammad Abu Jami’in , Adhitya Ryan Yudha , Munadhif Ii’ , Nugraha Anggara Trsina , Riananda Dimas Pristovani , Ahmad Putra Zindhu Maulana , Adiatmoko Mohammad Fajar
Published: August 2024

Dalam sebuah industri skala kecil maupun dalam skala besar, otomatisasi sangat berpengaruh dalam jalannya kinerja dan pengoptimalan sistem. Seperti merancang atau mengembangkan sebuah mesin filling cairan otomatis. Selain itu dengan adanya sistem otomatis dapat meringankan tenaga kerja dalam hal ini adalah operator mesin. Oleh karena itu penulis merancang sebuah alat pengisi cairan otomatis pada botol dengan sistem terintegrasi berbasis PLC (Programmable Logic Controller) dengan bantuan sensor proximity dan sensor pneumatik cylinder, sebagai bukti berhasilnya dengan sistem tersebut, maka dibuatlah sistem otomatisasi dengan bantuan kontrol PLC (Programmable Logic Controller). Dari mesin tersebut dapat diuji dan dilakukan observasi untuk nilai rata-rata waktu pengisian, nilai rata-rata persen error (%) dan nilai rata-rata volume pengisian. Pada dua kali percobaan yang dilakukan didapatkan rata – rata pengisian 117,5 ml dari setpoint 135 ml yang ditetapkan, dengan rata – rata waktu pengisian untuk kedua percobaan adalah 5,5 detik dan error rata – rata sebesar 13,4 %. Secara keseluruhan sistem yang dirancang dinilai berhasil merealisasikan fungsi otomatisasi pengisian cairan pada botol dengan akurasi dan presisi yang baik, meskipun masih ada peluang untuk optimasi lebih lanjut.
Perancangan Sistem Pendukung Keputusan Mesin e-Fill Berbasis ANFIS
Authors: Almunawar Deni , Anto Dwi Rizky , Alfitra Muhammad Dhifa , Washfil Hasin Muhammad Dzi , Abu Jami’in Mohammad , Adhitya Ryan Yudha , Nugraha Anggara Trsina , Riananda Dimas Pristovani , Ahmad Putra Zindhu Maulana , Adiatmoko Mohammad Fajar , Munadhif Ii’
Published: August 2024

Mesin E-Fill merupakan bagian penting dalam proses produksi di industri manufaktur, khususnya untuk mengisi cairan ke dalam kemasan botol. Pengoperasiannya memerlukan keahlian khusus sehingga diperlukan sistem pendukung keputusan. Penelitian ini merancang sistem pendukung keputusan untuk mesin E-Fill dengan metode ANFIS (Adaptive Neuro Fuzzy Inference System) yang menggabungkan kecerdasan buatan dan logika fuzzy. Pemantauan kinerja mesin menggunakan metode OEE (Overall Equipment Effectiveness) berdasarkan aspek availability, performance, dan quality. Berdasarkan percobaan pada mesin E-Fill diperoleh nilai OEE rata-rata hanya 57,3% (cycle time 15 detik) dan 61,7% (cycle time 16 detik). Nilai ini jauh di bawah standar sistem baik minimum 85%, sehingga performa mesin perlu optimalisasi lebih lanjut. Sementara pemodelan dengan ANFIS menghasilkan akurasi prediksi yang sangat tinggi didasarkan nilai RMSE sebesar 0,000312 dari 27 data pengujian. Perbandingan nilai aktual dan hasil prediksi ANFIS juga hanya memiliki selisih yang sangat kecil. Dapat disimpulkan bahwa performa mesin E-Fill perlu ditingkatkan, dan ANFIS terbukti sangat akurat sehingga variable untuk implementasi pada sistem pendukung keputusan mesin E-Fill. Studi ini berkontribusi pada pengembangan teknologi cerdas di industri manufaktur Indonesia.
“E eu me levanto”: experiências de mulheres negras na pós-graduação
Authors: Santos Rosângela Pereira dos , Araujo Débora Cristina de
Published: August 2024

“Este livro é uma conversa franca e aberta sobre os principais desafios vivenciados na pós-graduação, proferidos por duas mulheres negras que, mesmo em momentos diferentes da vida (uma na condição de orientanda e outra de orientadora), comungam trajetórias, anseios e compromissos sociais. O conteúdo aqui apresentado vai além de uma produção técnica, responsável por reunir informações oriundas da dissertação de mestrado e com proposições teórico-metodológicas. Isso também se faz presente no texto, mas sua verdadeira natureza é se tratar de um diário de bordo compartilhado que mescla o estilo de cada uma de nós: Rosângela, que compreende o quanto a produção coletiva a forjou como pesquisadora; Débora, que só sobreviveu à pós-graduação por ter encontrado espaço de compartilhamento no Núcleo de Estudos Afro-Brasileiros da Universidade Federal do Paraná (Neab-UFPR).” (As autoras)
V/f control of Induction Motor by sine PWM control using Inverted Sine Carrier
Authors: Mitul Patel
Published: August 2024

Sine PWM (SPWM) is a carrier-based modulation technique. It is widely used with power electronics converters, especially for the control of voltage source inverter (VSI). It is dominant because of its easy implementation, capability to efficiently regulate voltage and current, and reduce the harmonics from the output of the inverter. Still this method suffers from the limitation of reduced power output in the over-modulation region. In 2007 R.Nandhakumar et al. proposed a novel approach for sine PWM using Inverted sine carrier PWM (ISCPWM) method. They have shown the advantages of their proposed method in terms of increased duty cycle and reduced harmonics for varying values of Modulation Index (m) and carrier frequency.
In this research, ISCPWM method has been used instead of conventional SPWM method for the V/f control of Induction Motor. In the paper it shown that, using ISCPWM method the response time of motor to speed change command is reduced and the torque ripples are reduced. The proposed V/f control using ISCPWM method has been simulated in matlab and the results are compared with conventional triangular wave based SPWM method. The results of motor speed, torque, and total harmonic distortion (THD) for different values of load torques for both the techniques are compared.
Design and Performance Analysis of a Low Jitter Charge Pump-Phase Locked Loop Architecture and Loop Filter in CMOS Process
Authors: Mohammad Amir Ansari
Published: August 2024

Phase-locked loop technology has made a substantial contribution to the development of communication and data transmission technologies. Moreover, several recent studies in phase-locked loop systems and state-of-the-art IC technology makes phase-locked loop devices essential system components. For usage in Phase Lock Loop (PLL) systems, a circuit for a tri-state charge pump and a circuit for a low pass filter of second order were devised. The non-ideal effects, such charge sharing and current mismatch, are lessened by the suggested design. It could be reduced by giving the two switches UP and DOWN equal values. Conversely, the outcome of low pass filter condition is found by the charge pump's output. The suggested design has been simulated. We used Cadence TM Spectra for our simulations. The charging or discharging curves of the load capacitor exhibit a clear rise in slope in between the condition of pump up and pump down, as demonstrated by the simulation results.
Pemberdayaan Masyarakat Desa Bukit Rawi, Kalimantan Tengah, melalui Pertanian Terpadu di Lahan Pekarangan
Authors: Apriliani Yawia , Fitriani Fitriani , Pajariah Wiwit , Ramadani Nia , Khairi Khairi , Arifin Samsul
Published: August 2024

Bukit Rawi Village is one of the villages in the Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The village possesses natural resources including peat forests, rivers, and backyard gardens. Through the Organizational Capacity Strengthening Program (PPK Ormawa) of the Physics Student Association (HIMAFI), in collaboration with the target community, efforts are being made to develop agricultural potential by educating Bukit Rawi Village residents about farming practices. The implementation of agricultural empowerment begins with land cultivation, fertilization, fertilizer production, and vegetable farming in polybags. The methods employed include socialization, training, and continuous mentoring. The program aims to empower the community through the development of vegetable agriculture to enhance the welfare and progress of the village while maintaining forest conservation efforts. The program is carried out through training and mentoring aimed at improving knowledge of farming techniques, land management, composting, fertilization, application of natural pesticides, and the use of agricultural tools among the residents, all while ensuring forest preservation. It is hoped that the results of this activity can build a strong agricultural sector, increase community income, and maintain forest conservation efforts in Bukit Rawi Village.
Unlocking Global Markets for SMEs: The Power of Network Ties and Embeddedness Theory
Authors: Galli-Debicella Alexandra L.
Published: August 2024

In today’s global economy, small and medium sized enterprises (SMEs) have greater opportunities to venture into foreign markets—an opportunity that was less feasible a few decades ago.  While macro-factors of free-trade and lower transaction costs are the necessary conditions for all firms to expand globally, these are not sufficient for SMEs to expand.  SMEs face significant challenges in entering new geographic markets due to their small size and the need for partnerships. Unlike larger firms, SMEs lack “natural market mechanism” to penetrate foreign markets. Instead, small and medium sized enterprises must rely on network ties to opportunistically expand internationally. Drawing from academic literature around embeddedness theory and network ties, this paper explores effective strategies for SMEs aiming to achieve global expansion. Specifically, how small and medium sized enterprises form effective international partnerships, with a focus on the benefits of weak ties over strong ties in providing complementary knowledge, broader access to partners, and avoiding entanglements.
Codend Selectivity of Demersal Trawl with Square Mesh Panel (SMP) for Blunt-snouted mullet (Mullus ponticus Essipov, 1927) in the Southern Black Sea Shores of Türkiye
Authors: Özdemir Süleyman , Erdem Yakup
Published: August 2024

The study was conducted on the Southern Black Sea shores of the Mediterranean Basin and selectivity parameters of the trawl codend (36 mm, 40 mm diamond and 40 mm square mesh panel), were estimated in blunt-snouted mullet (Mullus ponticus, Essipov, 1927) fishing. End of the 12 valid hauls, selectivity parameters for 36 mm diamond (D), 40 mm diamond (D) and 40 mm Square Mesh Panel (SMP) were estimated selection length of 50 % (L50) 11.56 cm, 12.53 cm and 13.56 cm; selection range (SR) 4.88 cm, 5.02 cm and 3.91; selection factor (SF) 0.29, 0.31 and 0.34 respectively. 50 % selectivity length of 36 mm codend was smaller than the legal Minimum Landing Size (MLS=13 cm), 40 mm codend was more nearly MLS but it’s not enough and 40 mm Square Mesh Panel (SMP) on the codend has to use in the bottom trawl fisheries. Catch of small size (juvenile) blunt-snouted mullet will decrease by square mesh panel method must consider in the demersal trawl fishery of Black Sea.
Safety Issues and Accident Occurrences Reported by P‐12 Engineering Educators in the Middle Atlantic United States
Authors: Love Tyler S.
Published: August 2024

Many state education departments categorize P‐12 engineering programs within their career and technical education (CTE) career clusters. While these valuable hands-on programs often have inherent safety risks, they are essential for developing important skills (e.g., safety practices)
that students will transfer into post-secondary engineering and technical programs as well as the workplace. Therefore, this study examined a broad range of safety issues and accident occurrences reported by 117 P‐12 engineering teachers from the middle Atlantic (mid-Atlantic) United
States (U.S.). Analyses identified numerous safety factors that were significantly associated with accident occurrences, and significant differences were discovered in regard to the types of tools/items that were involved in accidents. Moreover, there was a significant difference in the
occurrence of accidents between different P‐12 engineering courses. This research provides implications for proactively identifying significant safety issues, that when addressed, should help to reduce the occurrence of accidents in P‐12 engineering courses. Identifying significant
safety issues at the P12 level can also assist post-secondary engineering/technical programs and employers with focusing their safety instruction on the areas of greatest need for incoming students and young workers. This can help foster collaborative safety instruction and outreach efforts
among postsecondary programs, P‐12 programs, and business/industry partners.
Refusing the Master’s Tools: An Abolition Feminist Framework for Career and Technical Education for Black Girls
Authors: Drake Riley , Mayes Renae , Cheatham Carla , Simms Dominique
Published: August 2024

The contemporary reconceptualization of Career and Technical Education (CTE) often emphasizes the need for more post-secondary opportunities for racially marginalized students. Yet CTE typically functions as a mode of social control for the racial capitalist project, and increased exposure
and more CTE for students of color, particularly Black girls who have been notoriously neglected across the profession, without a refusal of its extractive purpose, will not radically shift possibilities for their futures. In this article, we apply Critical Race Feminism to analyze the current
contextual landscape for Black girls in CTE, and argue that CTE educators and school counselors must turn toward the politics of abolition feminism to radically transform future possibilities for and with Black girls. We offer five life-affirming tenets of abolition feminist praxis that refuse
the master’s tools (Lorde, 1984) of traditional CTE and center and elevate the humanity and world-making of Black girls.
A Comparative Study Of Secondary Science Curriculum Between India, China And Japan
Authors: Ghosh Ajoy , Ray Dr. Aniruddha
Published: August 2024

Modernization of secondary science education is mostly dependent on curriculum reforms through policy recommendations. The two East Asian countries China and Japan started their science modernization at the end of twentieth century and for the last few years these two countries are performing outstandingly in the international science competitions like Trends in International Mathematics and Science Study (TIMSS) and Program for International Student Assessment (PISA). Various studies from OECD revealed that Chinese and Japanese science curriculums are very much aligned with the 21st century appropriate modern curriculum. This study analyzes and provides a deep understanding of secondary science curriculum and middle and secondary stage science curriculum objectives and recent changes in curriculum reform and implementation process. For this qualitative comparative study deductive content analysis method was followed. Major findings of this study revealed that the curriculum reform system of India and China is more centralized compared to Japan. Although the three countries follow integrated science curriculum approach at the lower secondary level (for China and Japan) and middle and secondary phase I (for India), Chinese curriculum objectives have emphasized on students’ holistic development through science core competencies whereas Japan prioritized on physics topics and India has given almost equal importance on physics, chemistry and biology topics. Japan’s curriculum reform is more frequent and systematic than India and China. Three aspects of Japan’s lower secondary science curriculum objectives are ‘knowledge’, ‘attitude’ and ‘ways of thinking’. Main curriculum objectives (of NCF-SE, 2023) at middle stage and secondary science in India are ‘gaining scientific knowledge’ through Indian rootedness, and ‘obtaining scientific temper and attitude’ and focused on creativity and innovation through students’ learning outcome. Both China and Japan have included STEM education in the secondary science curriculum and achieved success through STEM approach, whereas Indian secondary science curriculum does not include STEM education.
role of artificial intelligence in laboratory medicine: Enhancing diagnostic accuracy and efficiency
Authors: Fadan Ola Yousef , Abunaian Abdullah Saad , Alanizi Mohammed Amaash , Alenezi Ahlam Nazeh , Al Otaibi Mohammed Rashed , Alfares Musab Abdulgader , Alsharif Khalid Abdulrahman , Alenazi Motaeb Saqer , Alqarni Zainab Ali , Alenazi Ahmed Mufleh , Alanazi Abdulaziz Radi , Alshammari Bushra Mana , Alharbi Dima Ahmed , Shujaa Mohammed Abdullah
Published: August 2024

Background _ Precision medicine represents a significant shift in healthcare, moving away from traditional symptom-based approaches to a more individualized strategy that leverages advanced diagnostics. By focusing on early interventions and personalized therapies, precision medicine seeks to improve patient outcomes and optimize healthcare costs. The approach relies on comprehensive patient data analysis to differentiate between healthy and ill individuals, ultimately leading to a better understanding of biological markers related to health changes. Aim of Work – The primary aim of this research is to explore various artificial intelligence (AI) and machine learning (ML) solutions and methodologies that can enhance the implementation of precision medicine. The goal is to facilitate a data-driven healthcare model that improves clinical decision-making and patient outcomes. Methods – The research involves a thorough examination of current AI and ML technologies, analytic tools, and databases that can integrate diverse data sources, such as electronic health records (EHRs), clinical data, and public health information. The study also addresses the ethical and societal implications surrounding healthcare data privacy and security. Results – The findings suggest that advancements in AI and ML can significantly improve the categorization of patients and enhance the understanding of disease progression.
Laboratory information systems: Enhancing efficiency and patient care
Authors: Almuarik Abdulaziz Ali , Alqahtani Bakr Mansour , Alkhathami Adel Ahmed K.
Published: August 2024

Background _ Laboratory services are an integral part of the decision-making process for physicians, especially in ambulatory care settings, where timely and accurate laboratory results are crucial for effective medical treatment. Communication errors commonly occur when information is shared on paper, which can adversely affect patient outcomes and operational efficiency. The advent of electronic communication systems presents an opportunity to enhance this communication between ambulatory care facilities and laboratories. Aim of Work – The aim of this review was to analyze research conducted on the impact of electronic communication between ambulatory care facilities and laboratories. The review sought to assess the benefits and implications of transitioning from traditional paper-based communication methods to electronic interfaces in laboratory services. Methods –A comprehensive search was performed across multiple databases, including PubMed, Embase, Cochrane, and Web of Science, to identify relevant studies. Inclusion criteria were set to focus on studies published in English between the years 2000 and 2021, and only those with accessible full texts were selected.
Personalized approaches to cardiovascular care for the elderly-patient centered care
Authors: Alqahtani Mohammed Hamed
Published: August 2024

Introduction: The aging population in the United States is set to expand significantly by 2050, with over 80 million Americans aged 65 and older. This demographic faces complex health challenges, including high rates of cardiovascular diseases often accompanied by multimorbidity. Traditional disease-specific guidelines, which do not account for the multifaceted nature of aging, leave gaps in managing these conditions effectively. Aim: This review aims to propose a framework for integrating personalized, patient-centered approaches into cardiovascular care for the elderly. The focus is on addressing the unique needs of this population through comprehensive, goal-directed care. Methods: The review synthesizes current literature and guidelines from major cardiovascular and geriatric organizations, including the American College of Cardiology (ACC) and the European Society of Cardiology (ESC). It discusses the integration of patient goals, comprehensive geriatric assessments, and proactive management of aging-related risks, including polypharmacy, falls, and frailty. Results: The review highlights the importance of incorporating patient preferences and values into treatment decisions. It finds that goal-directed care, informed by comprehensive assessments and proactive management, can enhance treatment adherence, reduce low-value care, and improve overall quality of life for older adults with cardiovascular diseases.
Next-generation sequencing in laboratory practice: Applications and challenges
Authors: Alonazi Reem Saleh
Published: August 2024

Background _ The COVID-19 pandemic has underscored the critical role of next-generation sequencing (NGS) in diagnostic testing and surveillance-based screening. Public health laboratories need to incorporate these advanced molecular technologies to enhance their capabilities. However, challenges such as a shortage of skilled personnel, lack of sequencing expertise, assay standardization issues, and workload management within turnaround times are common. Aim of Work – This perspective paper aims to shed light on the benefits and challenges of using laboratory automation for sequencing purposes. It explores strategies for implementation, including instrument selection, validation approaches, staff training, and troubleshooting. Methods – In order to locate journal publications, the Scopus, Web of Science, and PubMed academic databases were searched. The following selection criteria were utilized: Articles must be written in English, focus on normative reasons rather than merely empirical research, include an abstract for software analysis, and describe NGS technology. The paper reviews current literature on laboratory automation in the context of NGS, examines case studies of successful implementation, and discusses potential barriers and solutions.
Formação de professores: educação especial e BNCC
Authors: Tomaz Ilça Daniela Monteiro , Ferreira Angelo Mendes , Gomes Antonio José Ferreira , Belém Breno de Campos , Nascimento Carlos Henrique , Moura Cleberson Cordeiro de , Gondim Cristiane da Silva Reis , Almeida Renato Damasceno de , Correia Sunamí Graças de Farias
Published: August 2024

Esta pesquisa investigou as influências da Base Nacional Comum Curricular (BNCC) na formação de professores voltados para a educação inclusiva. O problema central abordado foi: como a BNCC impacta a preparação de professores para atuar em contextos inclusivos? O objetivo principal foi analisar as diretrizes da BNCC e suas consequências na capacitação docente para práticas pedagógicas inclusivas. Utilizando-se uma metodologia de revisão bibliográfica, foram examinadas publicações acadêmicas, artigos, livros e documentos oficiais. Os resultados indicaram que a BNCC fornece diretrizes claras para a adaptação curricular e formação de professores, promovendo práticas inclusivas. Entretanto, desafios como a formação inadequada dos professores, a falta de recursos e a infraestrutura insuficiente foram identificados como obstáculos significativos. As conclusões destacaram que, embora a BNCC tenha um efeito positivo, a implementação eficaz requer esforços coordenados e investimentos contínuos. A pesquisa contribuiu para a compreensão dos desafios e estratégias na formação de professores para a inclusão, sugerindo a necessidade de estudos futuros para aprofundar a análise dos impactos da BNCC.
PENGARUH LIABILITAS JANGKA PENDEK DAN LIABILITAS JANGKA PANJANG TERHADAP PROFITABILITAS PADA PT ASTRA AGRO LESTARI TBK
Authors: Grace Sriati Mengga  , Althon K Pongtuluran  , Jekson Samaa
Published: August 2024

Pengaruh liabilitas jangka pendek dan liabilitas jangka panjang terhadap profitabilitas pada PT Astra Agro Lestari Tbk. Perusahaan biasanya lebih mengutamakan menggunakan hutang dibanding ekuitas sebagai sumber dana. Penelitian ini bertujuan untuk mengetahui pengaruh hutang jangka pendek dan hutang jangka panjang terhadap profitabilitas pada PT. Astra Agro Lestari Tbk. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan PT. Astra Agro Lestari. Metode penelitian adalah analisis regresi linear berganda. Hasil penelitian ditemukan bahwa hutang jangka pendek dan hutang jangka panjang tidak berpengaruh terhadap profitabilitas dan melalui uji simultan ditemukan bahwa hutang jangka pendek dan hutang jangka panjang berpengaruh bersama-sama terhadap profitabilitas pada PT. Astra Agro Lestari Tbk.
Pengaruh Kualitas Pelayanan dan Kualitas Produk Indihome Terhadap Kepuasan Pelanggan PT.Telkom Witel Magelang
Authors: Ira Irmawati  , Budi Rahardjo
Published: August 2024

Perkembangan zaman memberikan pengaruh terhadap peningkatan kebutuhan manusia dalam berbagai aspek, salah satunya kebutuhan manusia pada bidang teknologi. Perkembangan teknologi informasi dan komunikasi mendorong perusahaan industri pada upaya pemenuhan kebutuhan pelanggan, agar perusahaan lebih unggul dengan pesaing dan menguasai pasar. Tujuan dari penelitian ini untuk menganalisis pengaruh dari kualitas produk dan kualitas pelayanan terhadap kepuasan pelanggan produk IndiHome PT.Telkom Witel Magelang.  Kuantitatif metode yang digunakan dalam penelitian ini dengan memanfaatkan data primer dari kuesioner yang dibagikan kepada responden konsumen produk IndiHome PT.Telkom Witel Magelang. Sampel yang digunakan adalah 100 responden berdasarkan purposive sampling metode. Metode analisis data yaitu statistik deskriptif, koefisien determinasi, koefisien korelasi, uji signifikan F, dan uji signifikan t. Hasil penelitian menunjukkan bahwa kualitas produk dan kualitas pelayanan secara parsial maupun simultan berpengaruh terhadap kepuasan pelanggan. Hasilnya berimplikasi pada upaya PT.Telkom Witel Magelang meningkatkan kualitas produk dan kualitas pelayanan bagi produk yang ditawarkan.
Diversifikasi Olahan Susu Kambing Menjadi Permen Susu Pada Masyarakat Dusun Krajan
Authors: Handoyo Mashud  , Ananda Lofena.B  , Dhona Harum.K  , Fega Widianto  , Feti Dwi.O  , Fitria Nur.A  , Inti Al Muzdalifah  , Kurota A’yunin  , Muhammad Affa.A  , M. Imam Hafidz.A  , Mukhlis Abdul.A  , Nur Aisah.G  , Nur Rohim  , Qarina Qurrati A.A.
Published: August 2024

Desa Surojoyo merupakan Salah satu desa yang Sebagian mata pencaharian masyarakatnya adalah memiliki peternakan kambing. Jenis kambing yang dimiliki oleh peternak kebanyakan adalah kambing Sapera, yaitu persilangan kambing jenis Sanen dengan kambing peranakan Etawa. Kambing Sapera dipilih karena merupakan jenis Kambing perah unggul yang memiliki Produktifitas dan kualitas susu yang baik dibandingkan jenis kambing lainnya. Tidak adanya Freezer atau lemari pendingin dari para peternak, menjadikan hasil dari susu Sapera yang telah diperah harus segera dijual supaya tidak basi. Mereka biasanya menjual hasil susu perahan kepada pengepul hanya dalam bentuk susu murni. Hal inilah yang membuat kami melakukan penelitian dengan mengangkat tema Pengolahan Susu Kambing Sapera Menjadi Permen Susu. Dengan tujuan memberikan wawasan dan inspirasi terkait pengolahan susu Sapera. Inspirasi susu kambing Sapera yang diolah menjadi permen susu ini menjadi solusi permasalahan dari beberapa ibu rumah tangga dalam mengisi waktu luang.
Analisis Perhitungan Harga Pokok Produksi Roti Tawar Menggunakan Variabel Costing Dalam Penetapan Harga Jual
Authors: Siska Ariyanti  , Wiri Wirastuti  , Risnawati Risnawati
Published: August 2024

Kegiatan dalam proses produksi merupakan kegiatan mengelolah bahan baku menjadi barang jadi atau jasa yang siap untuk dijual dan dipakai. Oleh karena itu, dalam proses produksi roti tawar diperlukan perhitungan yang tepat mengenai biaya produksi yaitu penentuan harga produksi, dan penetapan harga jualnya. Roti tawar pada BNS Bakery adalah jenis roti yang banyak diminati oleh pelanggan dan memiliki tingkat penjualan yang lebih tinggi dibandingkan dengan jenis roti lainnya. Tujuan dari penelitian ini adalah untuk mengetahui biaya yang dikeluarkan dalam kegiatan proses produksi agar mendapatkan harga jual yang tepat dengan menggunakan metode variabel costing. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitaif deskriptif dan sumber data yang digunakan adalah data primer dan sekunder dengan pengumpulan data selama periode tertentu. Hasil penelitian menunjukkan, berdasarkan perhitungan yang dilakukan dengan menggunakan metode variabel costing didapatkan harga pokok produksi sebesar  Rp 11.397 dan untuk penetapan harga jual produksi sebesar Rp 17.095. Dengan perbandingan harga yang ditetapkan oleh BNS Bakery sebesar Rp. 19.500, maka selisih yang didapatkan sebesar Rp 2.405. Sehingga dapat disimpulkan bahwa harga jual yang ditetapkan oleh BNS Bakery lebih tinggi dari perhitungan berdasarkan variabel costing.
Kajian Terhadap Beragam Budaya Perusahaan Dari Yang Umum Digunakan Hingga Berkelanjutan Dalam Perspektif Suatu Perusahaan Tertentu
Authors: Desy Uli Natalia
Published: August 2024

Budaya perusahaan merupakan salah satu faktor kunci dalam menentukan kesuksesan perusahaan dalam jangka panjang. Dalam penelitian ini, berbagai macam budaya perusahaan akan dibahas, termasuk budaya yang paling umum digunakan di berbagai perusahaan. Selain itu, penelitian ini juga akan membahas budaya perusahaan yang sering digunakan dan telah terbukti efektif dalam mencapai tujuan perusahaan. Selanjutnya, perusahaan tertentu yang memiliki budaya perusahaan yang baik dalam konteks sustainability akan diulas. Dalam hal ini, keberlanjutan merupakan salah satu aspek penting yang harus dipertimbangkan dalam menentukan budaya perusahaan yang efektif. Hasil penelitian menunjukkan bahwa budaya perusahaan yang baik dapat meningkatkan kinerja perusahaan dan membantu perusahaan mencapai tujuan jangka panjangnya. Oleh karena itu, penting bagi perusahaan untuk memperhatikan faktor budaya perusahaan dalam strategi pengembangan dan pertumbuhan perusahaan
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI
Authors: Pebryan Indra Yudha  , Noni Setyorini  , Ratih Hesty Utami P
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan, kewajiban moral dan sosialisasi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati. Metode penelitian ini menggunakan metode kuantitatif. Penelitian menggunakan 104 responden sebagai sampel. Metode pengumpulan data menggunakan teknik purposive sampling dimana proses pengumpulan data dengan cara menyebarkan kuesioner menggunakan google from kepada masyarakat ber KTP Kabupaten Pati. Penelitian ini menggunakan metode analisis regresi linier berganda dengan menggunakan alat bantu uji statistik IBM SPSS (Statistical Package for the Social Sciences) Versi 26. Berdasarkan hasil penelitian didapatkan bahwa kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung 0,827 < ttabel 1,983 dengan nilai signifikansi 0,410 > 0,05. Kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung 3,708 > ttabel 1,983 dengan nilai signifikansi 0,000 < 0,05. Kewajiban moral berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung 3,541 > ttabel 1,983 dengan nilai signifikansi 0,001 < 0,05. Sosialisasi pajak berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung 3,573 > ttabel 1,983 dengan nilai signifikansi 0,001 < 0,05.
Analisis Yang Mempengaruhi Loyalitas Pelanggan SIM Card Telkomsel di Kota Padangsidimpuan
Authors: Ya’ti Ikhwani Nasution  , Haidir Harianja
Published: August 2024

The purpose of this research is to find out whether there is product quality, brand image and promotion on Telkomsel SIM CARD customer loyalty. This research is quantitative research and the analysis used is multiple regression analysis. The data collection technique used is a questionnaire method obtained directly from respondents, namely Telkomsel SIM CARD customers. Analyzed using statistical tools, namely SPSS Version 22. Based on the results of data processing, it shows that there is a significant partial and simultaneous influence between product quality, brand image and promotion variables on Telkomsel SIM CARD customer loyalty. For product quality variables, brand image and promotion have a positive effect on Telkomsel SIM CARD customer loyalty. The adjusted Rsquare value is 0.699. This means that 69.9% of the increase in Telkomsel SIM CARD customer loyalty can be explained by the independent variables, namely product quality, brand image and promotion. Meanwhile, 30.1% is explained by other factors.
Pengaruh Pelatihan Pasar Modal, Return Investasi, Persepsi Risiko, Dan Literasi Keuangan Terhadap Minat Investasi Melalui Aplikasi Online Pada Generasi Z
Authors: Sri Rahayuningsih  , Dyah Rini Prihastuty  , Kamilatur Ro’fati
Published: August 2024

Tujuan dari penelitian ini adalah untuk melihat apakah ada pengaruh dari pelatihan pasar modal, return investasi, persepsi risiko, dan literasi keuangan terhadap minat investasi generasi z. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Dengan alat pengumpul data Kuesioner, dengan populasi generasi z pada Universitas 17 Agustus 1945 Surabaya Fakultas Ekonomi dan Bisnis. Hasil dari penelitian ini adalah adanya pengaruh pelatihan pasar modal (X1) terhadap minat investasi generasi z, adanya pengaruh return investasi (X2) terhadap minat investasi genereasi z, tidak ditemukannya pengaruh persepsi risiko (X3) terhadap minat investasi generasi z, dan terdapat pengaruh literasi keuangan (X4) terhadap minat investasi generasi z. Tetapi jika diujikan secara Simultan semua Variabel berpengaruh secara Signifikan.
Analisis Pengembangan Manajemen Organisasi Pada Umkm Dapur Mama Iceng (Dmi) Desa Ngepoh
Authors: Taufikurrahman Taufikurrahman  , Akhmad Qhusoyyi Shobri  , Della Atanti  , Ria Mei Yustiana  , Ririn Aprilia Dewanti  , Rizka Salma Nabila
Published: August 2024

Strengthening micro, small and medium enterprises has great strategic importance, because they have the potentials to contribute to community economic activities, such as becoming the main source of income to improve the welfare of the majority of the people. MSME expertise is important because it increases MSME productivity and efficiency. In applying the MSME management model, it is necessary to carry out a Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis of daily operations related to business aspects, so that MSMEs know the development of their business in general. and appreciate it.
Penerapan Nilai Wajar Dalam Penilaian Aset Perusahaan pada Bank Permata Tbk Tahun 2019-2021
Authors: Alya Ardianti Lahfah  , Imas Maskupah  , Zahra Nelfa Faradisyi
Published: August 2024

The financial statements present the financial position using the historical cost method, but PSAK 68 as a consequence of the application of IFRS 13 requires that some financial statements are determined using the fair value method. Companies in Indonesia require the application of fair value accounting because the financial sector, especially the banking sub-sector, plays a very important role in driving Indonesia's economic development. The object in this research is Bank Permata Tbk in 2019-2021. This study uses secondary data from the annual report of PT Bank Permata. This research uses a case study on the application of fair value related to the valuation of assets of PT Bank Permata Tbk. The analysis in this study is descriptive analysis, which is used to process quantitative data. The overall result of fair value measurement of asset valuation from the banking industry in PT. Bank Permata Tbk has been considered as appropriate, it is due that 19 out of 20 questions were answered in accordance with the PSAK 68. Based on result of analysis, it is found that the question number 12 were not answered in accordance with PSAK 68 paragraph 74 with regards to the entities is prioritize the fair value hierarchy compare than the input, in other hand according to PSAK 68 paragraph 74 the priority should be the input than fair value hierarchy.
Penerapan Anggaran Produksi Dalam Upaya Pengendalian Biaya Produksi Untuk Meningkatkan Laba Pada Pia Latief Kediri
Authors: Eky Irdia Esta Narhensa  , Khasanah Sahara  , Beby Hilda Agustin
Published: August 2024

The application of the production budget is important for the company because used as a control tool. The production budget is the basis for making a production cost budget which is determined based on plans and sales. The purpose of this research was carried out based on the preparation of the production budget, to determine the level of production needed in Pia Latief Kediri Household Industry. The type of research used is descriptive quantitative, which provides an overview of the actual state of the object under study based on facts, by collecting and processing related data, namely raw material costs, labor costs, and factory overhead costs. The data studied is in 2020 to 2021 as the basis for calculating sales forecasts in 2022. From the results of the research, it shows that the application of the production budget is more controlled than before, because there is a difference between the budget that has been prepared and its realization, which results in a difference in profit and loss of IDR 10,420,000. So with these results it is suggested to Pia Latief Kediri Home Industry to prepare a production budget for the company to get a bigger profit than the previous year.
Keywords: Production Budget, Production Cost Control, Profit.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Minat Beli Ulang (Studi Kasus Pada Coffee Shop di Pekalongan)
Authors: Gunawan Aji  , Novi Safitri  , Rizki Nurfita Wijaya  , Wildan Dzikri Basilla  , Nadia  Nadia
Published: August 2024

This study aims to determine the effect of service quality and price on repurchase intention at Coffee Shops in Pekalongan. This type of research is quantitative research. The test tools are Validity Test, Reliability Test and Hypothesis Test which includes T Test and F Test. The data collection strategy uses questionnaires to 30 respondents. SPSS application is a tool used for data analysis. This study found that service quality and price can affect customer satisfaction directly and there is an indirect effect on repurchase intention.
PENGARUH FAKTOR-FAKTOR EKONOMI TERHADAP PREFERENSI PEKERJAAN MAHASISWA
Authors: Adam Maulana  , Salsabila Nuriarti  , Hanifah Iman  , Mukhlisotul Jannah  , Wahyu Hidayat
Published: August 2024

This study aims to investigate the relationship between economic factors and job preferences among students. The purpose of this research is to analyze the extent to which economic factors influence students' job preferences. The sample consisted of 30 student participants who completed a questionnaire assessing economic factors and their job preferences. Data were analyzed using descriptive statistics, correlation analysis, and validity testing using the SPSS software. The findings revealed a significant positive relationship between economic factors and job preferences among students (r = 0.556, p > 0.05). The correlation analysis indicated that economic factors have a strong influence on students' job preferences. The validity testing also confirmed the validity of both constructs, namely economic factors and job preferences. In conclusion, this study uncovers the significant role of economic factors in influencing students' job preferences. These findings provide a deeper understanding of the importance of economic factors in students' career choices. The practical implications of this research highlight the importance of considering economic aspects in the development of career guidance programs to assist students in making informed career decisions.
Analisis Pengaruh Transfer Pricing, Leverage, Pajak Tangguhan, Dan Beban Iklan Terhadap Tax Planning Di Indonesia Dengan Ukuran Perusahaan Sebagai Variabel Kontrol
Authors: Evita Sysmantia  , Einde Evana
Published: August 2024

Penerimaan pajak untuk tahun 2016-2020 tidak maksimal dari target yang ditetapkan dengan mengingat industri makanan dan minuman menjadi salah satu penyumbang pajak kepada negara. Penelitian ini bertujuan untuk menganalisis pengaruh dari transfer pricing, leverage, pajak tangguhan, dan beban iklan terhadap perencanaan pajak dengan melihat masing-masing nilai related party transaction, debt to asset ratio, pajak tangguhan, dan intensitas bebak iklan perusahaan selama 4 tahun dalam kurun waktu 2016 sampai 2020. Dalam transfer pricing, terdapat kebijakan harga transfer yang bisa dimanfaatkan oleh perusahaan untuk memaksimalkan laba perusahaan atau memindahkan keuntungan perusahaan kepada perusahaan seafiliasi. Pada leverage yang membahas tentang hutang perusahaan terdapat beban bunga yang bisa dibebankan sehingga mampu mengurangi besarnya beban pajak perusahaan dan melihat besarnya aset perusahaan yang dibiayai dengan hutang. Pada pajak tangguhan terdapat besaran pajak tangguhan yang bisa dikompensasikan untuk tahun yang akan datang yang mempengaruhi laba bersih perusahaan dengan memanfaatkan adanya perbedaan peraturan akuntansi dan perpajakan. Sedangkan beban iklan mampu menjadi pengurang pada laporan laba rugi perusahaan yang bisa mempengaruhi besar kecilnya beban pajak perusahaan karena beban iklan menjadi bagian dari beban penjualan perusahaan. Sampel pada penelitian ini terdiri dari 11 perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2016 sampai tahun 2020, sehingga dihasilkan sampel sebanyak 55. Penelitian ini menggunakan Uji Regresi Linier Berganda. Hasil dari penelitian ini menunjukkan bahwa transfer pricing tidak berpengaruh signifikan terhadap perencanaan pajak, leverage tidak berpengaruh signifikan terhadap perencanaan pajak, pajak tangguhan berpengaruh signifikan positif terhadap perencanaan pajak, dan beban iklan tidak berpengaruh signifikan terhadap perencanaan pajak.
Proses Manajemen Perubahan Dan Tujuannya Bagi Perusahaan
Authors: Halimah Helmi  , Nuri Aslami
Published: August 2024

. Manajemen perubahan atau manajemen perubahan adalah suatu proses yang dilakukan untuk merencanakan, mempersiapkan, melaksanakan, dan mengevaluasi perubahan dalam suatu organisasi atau bisnis. Perubahan dalam organisasi dapat dikaitkan dengan berbagai aspek seperti struktur, proses, teknologi, budaya atau kebijakan. Hal ini bertujuan untuk mengelola perubahan secara sistematis dan terkoordinasi sehingga dapat dilaksanakan secara efektif dan efisien. Dalam bisnis, strategi manajemen perubahan menggambarkan cara-cara spesifik di mana organisasi akan menangani hal-hal seperti perubahan dalam rantai pasokan, persyaratan inventaris, penjadwalan atau ruang lingkup proyek. Tujuan dari penetapan strategi manajemen perubahan adalah untuk memastikan bahwa dampak negatif dari perubahan akan diminimalkan. Untuk secara efektif melembagakan strategi manajemen perubahan, pemangku kepentingan harus membuat rencana untuk bagaimana mengenali kapan perubahan diperlukan, bagaimana menyetujui perubahan, bagaimana menerapkan perubahan dan bagaimana memantau perubahan untuk memastikan mereka memiliki efek yang diinginkan.
Pengaruh Green Accounting Terhadap Sustainability Ekonomi Pada Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Authors: Beata Sakristi Sarni  , Vunky Syahrial  , Maria Yovita R Pandin
Published: August 2024

The purpose of this research is to study and analyze the impact of green accounting on the sustainability of companies in plantations listed on the Indonesian Stock Exchange. This research is a quantitative research obtained by taking secondary data and determining the sample by purposive sampling using the Slovin formula. In this study, the number of samples was 18 manufacturing companies and the analysis technique used in this study was simple linear analysis. In this study, green accounting is assessed using company annual report data and environmental protection level data (PROPERA) obtained from the Ministry of Environment and Forestry. Based on survey results, green accounting has a positive impact on the financial sustainability of companies in the plantation sector and includes environmental costs in the company's annual report.