bluuebunny/crossref_metadata_2025 huggingface dataset:
ВИКОРИСТАННЯ МЕТАПРЕДМЕТНОГО ПІДХОДУ У ВИКЛАДАННІ ІНОЗЕМНОЇ МОВИ В УМОВАХ ВИЩОЇ ШКОЛИ
Authors: ЄРЬОМЕНКО Інна
Published: July 2022

Метапредметність виступає як умова розвитку особистості студента та досягнення ним високої якості освіти. Розвиток особистості відбувається за допомогою формування універсальних навчальних дій, основою освітнього й виховного процесу. Мета статті – вивчити та проаналізувати питання реалізації метапредметного підходу у системі навчання іноземній мові майбутніх фахівців в умовах вищої школи, виділити методи та технології формування метакомпетенцій майбутніх фахівців у контексті викладання іноземної мови у вищому навчальному закладі. Реалізація поставленої мети передбачає вирішення наступних завдань: 1) опрацювати поняття «метакомпетенціі», «метапредметні компетенції», «надпрофесійні компетенції», «м'які навички»; 2) виявити типи метакомпетенцій. Наукова новизна. У роботі представлена необхідність формування цілісного світогляду студентів на основі метапредметної інтеграції. Компетентнісна основа професійної підготовки у системі вищої освіти передбачає формування у випускників вищих навчальних закладів сукупності професійних та надпрофесійних, або метакомпетенцій, а також м'яких навичок. М’які навички не є професійними компетенціями, але полегшують їх власникам входження у професію та створюють сприятливі умови для здійснення професійної та міжособистісної комунікації, набуття нових знань, розвитку навичок аналітичного, критичного, творчого мислення тощо. У висновках зазначено, що метапредметний підхід в освіті сприяє розвитку культури мислення та формування наукового світогляду у студентів, яким надаються великі можливості для використання отриманих знань на заняттях в реальних ситуаціях. Навчальна дисципліна «Іноземна мова» дозволяє створювати умови для досягнення широкого спектра метапредметних компетенцій. Більш того, завдяки загальногуманітарної спрямованості, іншомовне навчання забезпечує широкими можливостями не тільки для вивчення мови, а й для включення спеціальної інформації, яка необхідна майбутнім випускникам вишу для професійної самореалізації.
УКРАЇНСЬКІ ДИТЯЧІ ЖУРНАЛИ: ТИПОЛОГІЯ, МЕДІАКОНТЕНТ
Authors: СУПРУН Володимир
Published: July 2022

Сучасні дитячі журнали є цінним інструментом естетичного, соціального, патріотичного, гуманістичного виховання підростаючої молоді. Саме дитячий сегмент вітчизняного журнального дискурсу, попри численні студіювання дитячої періодики, загалом продовжує залишатися поза межами журналістикознавчих розвідок, що й інспірує актуальність нашого дослідження. Мета статті – визначення й аналіз сучасної дитячої журнальної періодики, виявлення їх константних типологічних, структурних, змістових та функціональних особливостей, що маркують її як самостійне, оригінальне соціокомунікаційне явище в сучасному медіадискурсі України. Наукова новизна. У статті визначено типологію сучасної журнальної періодики для дітей з огляду на вікову специфіку, що відповідає не функціонально-тематичній зорієнтованості видання, а віковим особливостям реципієнта. Такий хронологічно-віковий принцип дав можливість виділити три основні групи журнальних видань для дітей: 1) журнали для найменших і дошкільнят; 2) журнали для дошкільнят і молодшого шкільного віку; 3) журнали для підлітків. Окрім того, до типологічного спектру дитячих журналів зараховуємо видання, які мають гендерну та регіональну специфіку. Медіаконтент кожного видання з аналізованого типологічного діапазону відповідає специфіці журналу, орієнтується на рівень сприйняття інформації цільовою аудиторією. Попри загалом схожий медіаконтент видань для дітей однієї типологічної групи, кожен журнал віднаходить свою нішу, задовольняючи потреби та інтереси юних читачів. У висновках констатуємо, що в українському медіадискурсі склалися сприятливі умови для розвитку дитячої журнальної періодики. Журнальні видання виконують розвивальну, навчальну, виховну, розважальну функцію, інспірують пізнавальний інтерес дитини, стають засобом плекання й виховання любові до людей та природи на шляху до гуманістичного і громадянського становлення юного читача.
Tolperisone for the treatment of low back pain
Authors: Titova N.V.
Published: July 2022

Tolperisone is a centrally acting muscle relaxant that shows analgesic activity and can be used alone or in combination with NSAIDs for the treatment of nonspecific back pain. Compared with other muscle relaxants tolperison has better safety profile and very low sedative activity. New extendedrelease form of tolperisone (Midocalm Long 450 mg) has optimized pharmacokinetic properties, which enable stable therapeutic blood concetrantion of active substance over 24 hours. Once-daily administration of prolonged acting drug improves adherence to treatment.
Rewet suppression through press felt engineering
Authors: DUDICK SUMNER , HESS DENNIS W. , BREEDVELD VICTOR
Published: July 2022

Due to the immense energy and associated financial cost of drying paper, achieving a drier web entering the dryers is a key objective in paper manufacture. One major research thrust has been finding a way to increase press solids by mitigating or eliminating rewet in the press section. For decades, solutions to this problem
have remained elusive.
In this work, we develop a novel approach that significantly reduces rewet by rupturing the liquid channels between felt and web. We illustrate the effects that altering the mechanical and surface properties of the press felt matrix have on the stability of these liquid channels. In a laboratory-scale platen press, a 40% reduction in the residual
water of 120 g/m2 southern bleached softwood kraft (SBSK) pulp handsheets after pressing was observed, corresponding to an increase in press solids from 48% to 61%. For reference, pressing under identical conditions with paper blotters, in which minimal rewet is presumed to occur, resulted in 64% solids. Furthermore, we observed
enhanced dewatering across a range of basis weights, applied pressures, and felt types. In addition to measuring the solids content of pressed sheets, we capture and analyze video evidence of the mechanisms at play in our improved dewatering technology.
The influence of the fine structure of cellulose on the action of cellulases
Authors: Walseth Curtis
Published: July 2022

In the hydrolysis of cellulose with enzymes of Aspergillus niger at 47 C., it was shown that a great decrease in the rate occurred in the late stage of the reaction, usually with considerable cellulose still remaining undissolved. The most important factor contributing to this lowered rate was shown to be a decrease in the reactivity of the residual
cellulose during the course of the reaction, but the activity of the enzyme solution itself decreased somewhat during the course of the reaction. Inactivation of the enzyme by heat and inhibition by the presence of glucose were both shown to contribute to the loss in activity, with the former being somewhat more important, As the enzyme hydrolysis progressed the moisture regain values for the undissolved residues decreased.
Vehicular Wireless Communication Standards
Authors: Uzair Muhammad
Published: July 2022

Autonomous vehicles (AVs) are the future of mobility. Safe and reliable AVs are required for widespread adoption by a community which is only possible if these AVs can communicate with each other & with other entities in a highly efficient way. AVs require ultra-reliable communications for safety-critical applications to ensure safe driving. Existing vehicular communication standards, i.e., IEEE 802.11p (DSRC), ITS-G5, & LTE, etc., do not meet the requirements of high throughput, ultra-high reliability, and ultra-low latency along with other issues. To address these challenges, IEEE 802.11bd & 5G NR-V2X standards provide more efficient and reliable communication, however, these standards are in the developing stage. Existing literature generally discusses the features of these standards only and does not discuss the drawbacks. Similarly, existing literature does not discuss the comparison between these standards or discusses a comparison between any two standards only. However, this work comprehensively describes different issues/challenges faced by these standards. This work also comprehensively provides a comparison among these standards along with their salient features. The work also describes spectrum management issues comprehensively, i.e., interoperability issues, co-existence with Wi-Fi, etc. The work also describes different other issues comprehensively along with recommendations. The work describes that 802.11bd and 5G NR are the two potential future standards for efficient vehicle communications; however, these standards must be able to provide backward compatibility, interoperability, and co-existence with current and previous standards.
Vocabulary Acquisition and Learning Strategies in Second Language Learning: A Review Paper
Authors: Pascual Lyn Ching , Dionisio Greogorie , Ilustre Ramil
Published: July 2022

This scoping review research attempts to examine vocabulary acquisition and vocabulary learning strategies of second language learners. It found that different students used a variety of vocabulary learning strategies. Effective learning strategies would best be learned through the help of the teachers. Moreover, the study indicates a beneficial effect of integrating technology in acquiring vocabulary in a second language.
Effect of the Design Constraints and the Loading Model on the Geometry of Topology Optimized Acetabular Cages
Authors: Dóczi Martin Olivér , Sződy Róbert , Zwierczyk Péter Tamás
Published: July 2022

The treatment of large acetabular bone defects is a challenging task for the clinical experts. One of the most important part is the selection or the design the most appropriate implant. The aim of the study is to explore the potential of topology optimization for the treatment of extensive pelvic bone defects. Using a finite element method, the authors investigate different design spaces and load cases. Sensitivity tests for the material characteristic of the bone and the constraint of the applied volume-fraction were performed. The results are topology-optimized acetabular cage concepts with similar designs. The conceptual designs are not sensitive to the changing of the elastic modulus of the bone and the volume-fraction constraint. The reason for the similarity between the designs is the close connections, they have a special role in maximizing the stiffness. With the use of our design space, a lot of bone grafts can be put behind the cage and it can give an idea for sheet metal conceptual designs. Due to the close connections, similar conceptual variants are generated under normal walking load, which can be used for faster calculations in similar cases.
The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable
Authors:   Hasanuddin University, Makassar, Indonesia, Hasriyanti Hasriyanti , Kartini Kartini ,   Hasanuddin University, Makassar, Indonesia, Pontoh Grace T. ,   Hasanuddin University, Makassar, Indonesia
Published: July 2022

In Indonesia, regional apparatus organizations are required to perform excellent performance in carrying out their duties and functions. The current environmental situation that is getting more complicated nowadays requires regional apparatus organizations to satisfy various stakeholders' interests. Organizational performance is needed to show the success of a regional organization in achieving its goals. This study aims to analyze the influence of information technology systems and control activities on organizational performance with working culture as a moderating variable. The sample of this study is 90 respondents who are employees of the Regional Apparatus Organization of South Sulawesi Province. Data for the analysis were collected by the questionnaire method during March-May 2022. The partial least squares (PLS) modelling method was chosen for data processing. The study results show that information technology systems and control activities significantly influence organizational performance. At the same time, the work culture moderates the influence of information technology systems and control activities on organizational performance. It was found that the increase in organizational performance is due to the organization's availability of information technology systems and appropriate management activities. So, the increase in organizational performance cannot be separated from the direct or indirect influence of information technology systems and control activities by the working culture in the Regional Apparatus Organization of South Sulawesi Province.
Comparison of Professional Accounting Associations’ Inclusion of Ethics in the Practical Experience Requirement
Authors:   Bucharest University of Economic Studies, Bucharest, Romania, Manea Andreia , Răpan Claudia Mihaela ,   Bucharest University of Economic Studies, Bucharest, Romania, Banța Viorel-Costin ,   Bucharest University of Economic Studies, Bucharest, Romania
Published: July 2022

This research is part of a much wider endeavour to determine the best practicesin ethics education and the value of ethics in professional accountants’ lives from the very formation, in their university years to when they are members of professional associations and employees. This particular article focuses on how ethics features in the practical experience requirement (PER) from the professional associations’ Initial Professional Development (IPD). Bodies were selected based on whether they are IFAC members, their size and population of their country of origin. ACCA (Association of Chartered Certirfied Accountants) was selected as a standard given its international coverage and CECCAR (Body of Expert and Licensed Accountants of Romania) was selected because of the authors’ origins or place of study. The exams’ sequence in the route to become a member of a profesional accountancy body was analysed as part of a different article in which a correlation was not found between the size of the association (in the hypothesis that larger associations have more resources to invest in their qualification) and availability of exam-prep materials for the wider public as well as how much ethics is featured in them. Given that for practical experience requirement there were less readily available public materials, the research questions became simpler for PER than in the case of exams hence we attempted an overarching comparison of whether ethics was clearly featured in the PER of chose bodies and also how it was examined or demonstred over the practical experience period. We found that the approach was very consistent across the selected associations with all of them strongly featuring ethics in their PER. Hopefully our efforts will give other researchers, educators of ethics and national bodies themsevles a strong starting point to adapt their curricula and approach on ethics.
Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting
Authors:   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine, Sabluk Petro , Prodanchuk Mykhailo ,   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine, Shevchuk Nataliia ,   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine
Published: July 2022

The article aims to develop theoretical and methodical principles for evaluating the management system's effectiveness based on integrated reporting. A comprehensive approach to assessing the management of the efficiency of agricultural enterprises based on integrated reporting was proposed. It was determined that integrated reporting becomes a motivating factor in forming an information base focused on management requests to justify and make management decisions. The system of key indicators of the evaluation of the management of efficiency of the agricultural enterprises' activity was considered. In particular, these are the following indicators: the indicator of the growth of market value; evaluation of the efficiency of the managed subsystem; profitability of production capital of an agricultural enterprise; expected damage assessment indicator; evaluation of the impact of strategic change; enterprise profit; the value of the production potential of agricultural land in rural areas of the respective administrative-territorial entities which should be defined as the total rental income for certain types of agricultural land. A holistic model for evaluating the efficiency of the agricultural enterprises' activity based on integrated reporting data was proposed. Using this model based on the analysis of the system of key performance indicators will bring the management process of agricultural enterprises to a new level, which will provide management with a means of monitoring the main business activities. As a result, there will be an opportunity to identify weaknesses and strengths of the management system using financial and non-financial indicators following the information of the integrated report. A matrix of expected results from introducing a mechanism for evaluating the management system's effectiveness based on integrated reporting was developed.
Retrospective of the Accounting Profession Development: A Civilizational Approach
Authors:   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine, Shenderivska Yuliya
Published: July 2022

Over the last decade, several lists of professions that will disappear soon have been published. In this aspect, the rapid development and spread of innovation, and digitalization of management processes threaten the existence of the accounting profession in its current traditional form. The article aims to outline the patterns of further evolution of the accounting profession in terms of scientific and technological progress based on the analysis of the history of the emergence and formation of accounting as a professional activity. The role of the accountant in the socio-economic structure of the world's major civilizations was analyzed from the emergence of the profession to the present time. The key features of accounting formation in the context of formational and civilizational approaches to understanding the historical process were considered. The scientific idea about the development of the accountant profession was deepened by highlighting the civilizational approach. In contrast to the formational approach, this approach involves cyclical development of the profession, variability of its manifestation and development in different parts of the world, and dependence on factors (economic, social, political, cultural, religious). The study results show that the development of the accounting profession follows a civilizational approach. Therefore, the potential replacement of some of its functions by technological solutions is not a threat to the profession's existence but rather a new stage of its development. A retrospective analysis of the accounting profession through the prism of a civilizational approach allows us to outline new accounting patterns and use them as a basis for its transformation to achieve compliance with the profession's future needs and challenges.
The Effects of Cyber Threats and Technical Problems on Customer's Attitude Towards E-Banking Services
Authors:   Pabna University of Science and Technology, Pabna, Bangladesh, Islam Hasibul , Madavarapu Jhansi Bharathi ,   University of Cumberlands, Cumberland, USA, Sarker Nayan Kumar ,   Pabna University of Science and Technology, Pabna, Bangladesh, Rahman Asfaqur ,   Pabna University of Science and Technology, Pabna, Bangladesh
Published: July 2022

The study showed the effect of cyber threats or technical problems on customer attitude towards e-banking services. A self-administered questionnaire was used to collect the data, and 400 respondents from eight divisions (Dhaka, Barisal, Rangpur, Chittagong, Khulna, Mymensingh, Rajshahi, and Sylhet) participated in the study. The researcher used a linear regression model to assess the relationship between dependent and independent variables. STATA and SPSS v. 25 program environment were used to conduct the statistical analysis. To determine the reliability of the data, Cronbach's Alpha was conducted and found acceptable internal consistency. Protection method (PM), Purposes of using e-banking (PUE), and Technical problems and challenges (TPC) were the independent variables. The dependent variables were ease of use (EU) and Security reason (SR). The study used two regression models for two dependent variables. The regression model (1) showed a significant effect of SR on PM, and there was no significant effect on SR on PUE and TPC. Another regression model (2) showed a significant effect of EU on PM and PUE, and there was no significant effect of EU on TPC. However, the total variance explained was still low in model 1 (22.6%) and model 2 (44.9). The people of Bangladesh should be aware of e-banking services and technical problems. Future research should be conducted to discover more data and other variables affecting customer attitudes towards e-banking.
Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets
Authors:   Bucharest University of Economic Studies, Bucharest, Romania, Răpan Claudia Mihaela , Banța Viorel-Costin ,   Bucharest University of Economic Studies, Bucharest, Romania, Manea Andreia ,   Bucharest University of Economic Studies, Bucharest, Romania, Aridah Mamoun WQalid ,   Bucharest University of Economic Studies, Bucharest, Romania
Published: July 2022

The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain). As part of the international and continuous developing capital markets, the disclosure of comparable financial information, based on global and quality standards, such as International Financial Reporting Standards (IFRS), is a key aspect for capital providers (investors, banks and other creditors) in making their investment decisions or management risk assessment. Depending on the category of financial information users, the relevance of the information provided by comprehensive income and other comprehensive income can be perceived differently, and thus managers are interested in overall performance, while investors are interested in return on investment and creditors in the company's performance from a solvency perspective. In the last years, the evolution of capital markets proved that besides the companies’ performance respectively financial information provided, an important role in stakeholders’ decisions is performed by the non-financial information, respectively ESG performance. The association between ESG, other comprehensive income, and share price was analyzed through the Ohlson price model, considering the impact of financial and non-financial information. The sample analyzed is through a period of 5 years 2017- 2021 and the data was collected through Thomson Reuter’s Eikon Database. The research has concluded that there is a positive and significant influence of main ESG scores on the share price but not in the case of other comprehensive income. And the value relevance of ESG scores is reflected on the investors’ behavior and their vision over sustainable investments.
The Effect of Anxiety and Employee Engagement on the Performance of Millennial Employees with Resilience as Mediating Variable
Authors:   State University of Jakarta, Jakarta, Indonesia, Nugraha Dani , Sudiarditha I Ketut R ,   State University of Jakarta, Jakarta, Indonesia, Eryanto Henry ,   State University of Jakarta, Jakarta, Indonesia
Published: July 2022

Human resources are one of the critical assets in the company, and failure to manage human resources can result in disruptions in the achievement of goals in the company, both in performance, profit, and survival of the company itself. This research aims to determine the effect of anxiety and employee engagement on millennial employees' performance with resilience as a mediating variable. The object of this study is the millennial operational staff in PT Bumitama Gunajaya Agro amounts to 776 employees. Millennials are a diverse group of people that were born between 1981 and 1996. Today, they can be anywhere between 25-40 years old and represent ⅓ of the labor force in the labor market. The authors selected 228 respondents in the agronomy assistant section for the study. Data collection was carried out using a questionnaire on a Likert scale. This research method is Structural Equation Modeling (SEM) through the AMOS program version 22. The study results show that anxiety has a negative effect on the resilience and performance of millennial employees, while employee engagement has a positive effect on these indicators. The higher the engagement of employees will increase their resilience. This can be a trigger in achieving the optimal performance of employees. Employees who have low anxiety will bring optimal performance, while employees with high anxiety will produce low performance. This is the uniqueness of each employee facing the problems faced; work experience and mastery of himself become essential to this dynamic.
Accommodating Learners’ Multilingual Capabilities in an English First Additional Language Classroom
Authors: Zano Kufakunesu
Published: July 2022

Debatably, in South Africa, there is an absence of a consensus about a teaching method that can inform multilanguage usage for English first additional language learners in the Further Education and Training phase. This study argues that translanguaging can be the latest all-embracing approach in language policy and assessment needed to substitute previous linguistic practices that treated languages as separate entities in a globalised world. The study aims to determine how group work promotes learners’ different multilingual capabilities among learners in an English first additional language context in the Further Education and Training phase. It took place in a multilingual Grade 11 classroom. For this qualitative study, only 24 Grade 11 learners were used as participants in 4 focus groups for data collection. The results indicate that engaging in group work increases the time  English first additional language learners spend actively using their home languages with their peers. Learning English within mixed linguistic groups, learners often draw on their existing languages to learn and to communicate with their teachers and peers. Therefore, distinguishing language upbringings as a reserve might produce positive results in the classroom when teaching English to English first additional language learners as learners showcase their identities in collaboration with their contemporaries. Group work creates a space where translanguaging can easily take place and it is a good exemplification of the power processes that underlie the classroom as learning becomes learner-centric. It was concluded that group work can serve as an enabler for translanguaging, harnessing learners’ different multilingual capabilities for a better understanding of their work.
“Geleceği Parlak Şehir”: Ignác Kúnos ve Béla Horváth'ın Gözünden Ankara
Authors: YAĞCI AKSEL Sevgi Can
Published: July 2022

Anadolu'nun kadim kenti, Türkiye'nin başkenti Ankara, 1892'de demiryollarının gelişiyle birlikte Batılı gezginlerin ve araştırmacıların daha fazla ilgi gösterdiği bir uğrak yeri haline gelir. Yüzyıl başında, Osmanlı ve Avusturya-Macaristan İmparatorluklarının ilişkileri giderek gelişmiş, İstanbul'dan Anadolu'ya yönelen, Ankara'yı da kapsayan, önce atlar ve arabalarla sonraki zamanlarda ise demiryollarıyla izlenen rota, Macarlar tarafından da benimsenmiştir. Bu çalışmada Türkoloji alanına önemli katkıları olan iki Macar araştırmacının, Kúnos Ignác ve Béla Horváth'ın birbiri ardına yüzyıl başında, Balkan Savaşlarının gölgesinde yaptıkları Anadolu yolculukları, Ankara'yı odağa alarak değerlendirilmiştir. Gezilere dair metinler, tarihsel bir perspektifle, betimleyici-niteliksel metin çözümlemesi tekniği ile incelenmiştir. Söz konusu gezi yazıları, dönemin sosyo-kültürelekonomik ortamını, başta demiryolları olmak üzere her türlü teknik, sosyal ve siyasal gündemin bir kentin gündelik yaşam kültürüne nasıl nüfuz ettiğini Macar gözüyle tartışmaya olanak tanımıştır.
UNSUR-UNSUR SERTA HUKUM TENTANG PEMBERONTAKAN DALAM PANDANGAN ISLAM
Authors: Alamsyah Rahmad
Published: July 2022

The formulation of the problem in this study is related to the Islamic view of rebellion and punishment of rebels in Islamic criminal law. This type of research is normative legal research that specifically discusses rebellion according to Islamic law. The Islamic view of rebellion is an attempt or movement carried out by a group with the aim of overthrowing the legitimate government or subversion. The requirements for something to be considered a rebellion are rebellion against legitimate power holders and being fair in setting policies, not carried out by a few people, there is strong evidence that shows it is a movement to rebel to overthrow the legitimate government and the movement has a leadership system. The punishment for rebels in Islamic criminal law is the death penalty which aims to create a social system and government authority and is based on the consideration that without the implementation of government, society will be chaotic and people who fight against legitimate government based on Islamic law are the same as people who are against Allah SWT will and His Messenger.Key Words: Islamic Law, Criminal Law, Rebellion.
HUBUNGAN DUKUNGAN LAYANAN KESEHATAN DARI PERSEPSI IBU, BBLR, ASI EKSLUSIF DAN ASUPAN DENGAN KEJADIAN STUNTING PADA BALITA DI WILAYAH KERJA PUSKESMAS ANAK AIR KOTA PADANG
Authors: Ilham Dezi , Nova Maria
Published: July 2022

Stunting is a chronic malnutrition problem caused by insufficient intake of nutrients for a long time due to feeding that is not in accordance with nutritional needs. The purpose of this study was to determine the relationship of health care support from the perception of mothers, LBW, exclusive breastfeeding, and intake with the incidence of stunting in toddlers in the work area of the Air Child Health Center in Padang City in 2021. This type of research is observational with a cross sectional research design. The population is 3,221 people, the research sample is 97 people using stratified random sampling technique. The data collected includes height with a digital height measuring device (digital wireless), Questionnaire, SQ FFQ. Univariate statistical test results show that stunting toddlers have health service support from mothers' perceptions of less than 37%, low birth weight toddlers 6%, not exclusive breastfeeding 56%, calcium intake less 73%, phosphorus intake 74%, Iodine intake 71.1%, zinc intake 68 %. Bivariate results showed that there was no significant relationship between stunting and health care support (p=0.762), low birth weight (p= 0.183), exclusive breastfeeding (p= 0.658), phosphorus intake (p= 0.173), and a significant relationship between stunting incidence with calcium intake (p= 0.018), iodine intake (p= 0.017), zinc intake (p= 0.008). It is expected that families, especially mothers, can pay more attention to the food consumed by toddlers, not only providing foods that are liked by toddlers but also providing varied foods so that the nutritional needs of toddlers can be met thereby reducing the risk of stunting.
Ethics, Behaviors, and Characters of Memayu Hayuning Bawono, Ambrasto Dur Hangkoro Accountant in Java
Authors: Jaya I Made Laut Mertha , Sawarjuwono Tjiptohadi , Sungkono Sungkono - , Ilahiyah Mar'a Elthaf
Published: July 2022

AbstractThe moral teachings and philosophy of life of the Javanese have a very deep meaning which leads to happiness. This paper aims to provide up-to-date knowledge about the meaning of Ethics, Behavior, and Character of Memayu Hayuning Bawono, Ambrasto dur Hangkoro in accounting profession education in Java, based on Javanese philosophy. This study uses a qualitative method approach, ethnography. The results of this study conclude that ethics, behavior, and character in accounting profession education based on Javanese philosophy are more bars, ruruh, wantah, duga prayoga, nastiti and do not focus on ardana. The character of "dhakah" in him slowly disappeared because the formed "warok" had reached "Wiloka". This finding provides a new aspect for the curriculum development of accounting education programs, so that graduates (accountants) can better understand and interpret the philosophy of human life from the point of view of Javanese philosophy.Keywords: Ethics; Behavior; Accountant profession education character.Abstrak Ajaran moral dan filosofi hidup orang Jawa memiliki makna yang sangat mendalam yang mengarah kepada kebahagiaan. Tulisan ini bertujuan untuk memberikan keterbaruan pengetahuan tentang makna Etika, Perilaku, dan Karakter Memayu Hayuning Bawono, Ambrasto dur Hangkoro pada pendidikan profesi akuntan di Jawa, berdasarkan filsafat Jawa. Penelitian ini menggunakan pendekatan metode kualitatif, etnografi. Hasil penelitian ini menyimpulkan bahwa etika, perilaku, dan karakter pada pendidikan profesi akuntan berlandaskan filsafat Jawa lebih bars, ruruh,wantah,duga prayoga,nastitidan tidak berfokus pada ardana. Karakter dhakah dalam dirinya perlahan sirna karena warok yang terbentuk telah mencapai Wiloka. Temuan ini memberikan aspek baru bagi pengembangan kurikulum program pendidikan akuntansi, agar lulusannya (akuntan) lebih dapat mengerti dan memaknai filosofi hidup manusia dari sudut pandang filsafat Jawa.Kata kunci: Etika; Perilaku; Karakter pendidikan profesi akuntan.
Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees
Authors: Saptono Prianto Budi , Khozen Ismail , Ayudia Cyntia
Published: July 2022

AbstractDue to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision.Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.
Dasar Pertimbangan Majelis Hakim Dalam Memutus Perkara Tindak Pidana Pembunuhan Berencana (Studi Kasus Putusan Nomor 907/Pid.B/2020/PN Mdn)
Authors: Saputro Danang Tri , Jadidah Fikrotul
Published: July 2022

Perilaku yang tidak sesuai dengan norma atau dapat disebut sebagai penyimpangan dari norma yang telah disepakati ternyata dapat menyebabkan terganggunya ketertiban dan ketentraman hidup manusia. Penyimpangan tersebut biasanya dianggap oleh masyarakat sebagai pelanggaran bahkan kejahatan. Pembunuhan berencana merupakan salah satu kejahatan yang sering terjadi di negara ini yang semakin memprihatinkan dan banyak dari kejahatan tersebut menggunakan cara-cara baru dan sangat sadis oleh para pelakunya dalam menjalankan aksinya. Rumusan masalah dalam penulisan ini adalah: Bagaimana rumusan unsur-unsur yang terdapat dalam Pasal 340 KUHP tentang pembunuhan berencana? Dan apa yang menjadi dasar pertimbangan Majelis Hakim Pengadilan Negeri Medan Nomor 907/Pid.B/2020/PN Mdn?. Metode yang digunakan dalam penulisan karya ilmiah ini adalah penelitian hukum normatif deskriptif. Jenis data yang digunakan adalah data sekunder yang terdiri dari bahan hukum primer, sekunder, dan tersier. Teknik pengumpulan data adalah dengan cara studi kepustakaan. Data yang telah diperoleh kemudian dianalisis secara kualitatif untuk memperoleh hasil penulisan deskriptif. Hasil penelitian ini adalah sebagaimana tercantum dalam Pasal 340 KUHP, pembunuhan berencana memiliki unsur subjektif dan subjektif. Unsur subjektif terdiri dari sengaja dan dengan rencana terlebih dahulu. Unsur objektif terdiri dari tindakan (mengambil nyawa seseorang), objek (kematian orang lain). Pertimbangan majelis dalam memutus perkara Nomor 907/Pid.B/2020/PN Mdn ini menurut penulis sesuai dengan beberapa pertimbangan yang dibuat majelis dalam putusan tersebut, baik berupa (1) pertimbangan yuridis yaitu dasar dakwaan penuntut umum, keterangan saksi, keterangan terdakwa, alat bukti. Dan (2) pertimbangan non yuridis, yaitu hal-hal yang meringankan dan memberatkan terdakwa. Dalam hal ini tidak ada yang meringankan terdakwa dan lebih memberatkan terdakwa.
PENDELEGASIAN WEWENANG DALAM MENEGAKAN PERATURAN DAERAH NOMOR 4 TAHUN 2013 TENTANG PELARANGAN PEREDARAN DAN PENJUALAN MINUMAN BERALKOHOL DI KOTA CIREBON (STUDI KASUS SATUAN POLISI PAMONG PRAJA KOTA CIREBON)
Authors: Luvita Mey , Hidayat Rahmat , Zulkarnaen Iskandar
Published: July 2022

ABSTRACTDelegation of authority is a right or power of the leadership of subordinates to carry out her duties and requested accountability for the completion of these tasks Civil Service Police Unit is the local technical institute, who are the delegates as enforcement of local regulations No. 4 of 2013 on the prohibition of the distribution and sale of alcoholic beverages in the city of Cirebon. Some problems in the implementation of delegation of authority is still their circulation and sale of alcoholic beverages from class A to class c well supplied and sold in karaoke entertainment venues, cafes, shops and agents.In this study the author uses the theory of the Delegation of Authority proposed by Manullang in his book entitled "Management Basics" (2008: 205), which states that "management is achieving results through others, therefore to be able to realize the manager delegates the absolute need. One of the important qualification of a manager is the ability to delegate some of the tasks and authority to his subordinates. "In this study, the authors used a qualitative method with descriptive analysis and interview with the informant as a source of information”.The results of this research that the Civil Service Police Unit has a very important role as delegates in combating the distribution and sale of alcoholic beverages in the city of Cirebon. But in reality, delegation of authority implemented still not optimal. Still the distribution and sale of alcoholic beverages due to the performance of civil service police unit that is not optimal, among others, is due to less effective and maximum pelaksaanan duties, authority and accountability, lack of budget, personnel and motivation in enforcing local regulations No. 4 of 2013 on banning and sale of alcoholic beverages in the city of Cirebon.
PERANAN REFORMASI BIROKRASI DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI PADA SEKRETARIAT DAERAH KOTA CIREBON
Authors: Nariyah Hery
Published: July 2022

AbstrakPermasalahan Pokok dalam penelitian ini adalah Peranan Reformasi Birokrasi dan Budaya Organisasi Terhadap Kinerja Organisasi Pada Sekretariat Daerah Kota Cirebon belum optimal. Hal tersebut diduga implementasi Peranan Reformasi Birokrasi dan Budaya Organisasi Terhadap Kinerja Organisasi belum berjalan dengan efektif.Pada penelitian ini penulis menggunakan metode penelitian kualitatif, metode kualitatif adalah metode naturalistik, metode naturalistik merupakan ciri khas metode penelitian kualitatif. Metode nuturalistik adalah penelitian yang dilakukan pada latar alamiah yaitu pada situasi sosial yang sedang berlangsung. Pendekatan yang digunakan dalam metode naturalistik adalah pendekatan deskriptif yaitu menggambarkan fenomena yang sedang diteliti kemudian menganalisisnya secara mendalam.Kesimpulan hasil penelitian ini memperlihatkan bahwa peranan reformasi birokrasi dan budaya organisasi secara empirik memberikan kontribusi terhadap kinerja organisasi Sekretariat Daerah Kota Cirebon, baik secara simultan maupun parsial. Dengan demikian peranan reformasi birokrasi dan budaya organisasi diharapkan dapat dijadikan sebagai parameter yang dapat memperbaiki kinerja organisasi secara keseluruhan.
ANALISIS KINERJA PEGAWAI DALAM MENINGKATKAN KUALITAS PELAYANAN DI KANTOR KECAMATAN KLANGENAN KABUPATEN CIREBON
Authors: Gumilar Adityo , Machmud I , Bharoto RM Haryo
Published: July 2022

ABSTRACTObservational title that writer establishes is “ Analysis Clerk Performance In Increase Public Service quality At Klanegann's district Office Cirebon's Regency.” Problem that found writer is at t clerk performance / service officer that was maximal, because of its reducing disciplined by job of clerk Still available clerk which haven't understood TUPOKSI and its SOP so even performance not mencapa target.Identify problem in observational which is: 1) How clerk performance at Klangenan's district Office Cirebon's Regency, 2) How Ministering qualities at KlangenanKabuapten Cirebon's district Office 3) factor what do constrain clerk performance to ministering quality step-ups at Klangenan's district Office Cirebon's Regency.Observational method that utilized by writer is methodic qualitative descriptive approaching with take research location at Klangenan's district Cirebon's Regency, be become key informan in observational it is Ministering Common, meanwhile data collecting tech is with library study, interview and direct observation.Research's result prove clerk performance at Klangenan's district stills haven't maximal this proofed of observation and interview that done by writer which is still available clerk which haven't menguasi IT, still marks sense clerk that haven't understood TUPOKSI and SOP, so service's quality by peoples was utterly materializes, this was proven writerfrom tab's result, which is: facilities is service's supporter stills less, clerk was posed friendly to ministering petitioner.
PARTISIPASI MASYARAKAT DALAM PELAKSANAAN PROGRAM KELUARGA BERENCANA (KB) DI DESA KECOMBERAN KECAMATAN TALUN KABUPATEN CIREBON
Authors: Pancawati Okky , Hidayat Moh Taufik , Bharoto RM Haryo
Published: July 2022

Desa Kecomberan memiliki penduduk dengan tingkat partisipasi dalam program keluarga berencana yang sudah berjalan namun masih belum optimal dikarenakan masih kurangnya dasar pengetahuan masyarakat akan pentingnya program keluarga berencana, masyarakat yang memiliki kepercayaan pada keyakinan tertentu, hingga pola pikir masyarakat yang menyatakan bahwa banyak anak banyak rezeki. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana partisipasi masyarakat dalam pelaksanaan program keluarga berencana di Desa Kecomberan Kecamatan Talun Kabupaten Cirebon. Metode penelitian yang digunakan oleh penulis dalam penelitian ini adalah metode kualitatif yang bersifat deskriptif karena ingin menggambarkan, meringkaskan berbagai kondisi, situasi yang timbul di masyarakat. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan/literatur, observasi, wawancara, dan dokumentasi yang berupa foto maupun rekaman. Dalam pengujian keabsahan data, penulis menggunakan teknik triangulasi dengan sumber karena ingin membandingkan dan mengecek balik derajat kepercayaan suatu informasi yang diperoleh melalui waktu dan alat yang berbeda dalam penelitian kualitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis data kualitatif yang meliputi reduksi data, penyajian data, verifikasi, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa Kepala Desa dan Kepala UPT Pengendalian Penduduk Keluarga Berencana Pemberdayaan Perempuan dan Perlindungan Anak (PPKBP3A) Kecamatan Talun sudah memberikan informasi kepada masyarakat melalui pegawai maupun bidan desa berupa sosialisasi atau penyuluhan mengenai program keluarga berencana walaupun masih memiliki kendala dalam pelaksanaannya. Untuk meningkatkan partisipasi masyarakat, dibutukan teori menurut Bintoro Tjokroamidjojo yang di dalamnya terdiri dari tiga elemen penting yaitu (1) Masalah Kepemimpinan, (2) Komunikasi, dan (3) Pendidikan.Katakunci: Partisipasi, Program Keluarga Berencana, Desa Kecomberan.
Engaging student-teachers in English oral presentation: A teacher�s feedback
Authors: Kusrin Kusrin , Pahlevi Muhammad Reza , Nursanti Siti
Published: July 2022

This present study reports on how teacher gives feedback on oral presentation in an EFL classroom. Observation sheet deployed feedback on oral presentation given by teacher in classroom. Data analysis discovered that the teacher concerned on giving comments in pronunciation, paraphrasing, and power point design. In addition, the analysis showed that students had good encouragement in doing oral presentation.
Game-Tailored Instruction Run by A Foreign English Teacher: Are the Students Engaged and Motivated?
Authors: Pratiwi Damar Isti , Zulkarnain Akbar , Utomo Ilham Satrio
Published: July 2022

Motivating students to speak in the classroom is a daunting task faced by many language teachers worldwide (Ulla, 2020). However, investigation reporting motivation among EFL class taught by foreign teachers are rarely revealed. Thus, this study investigates English speaking class taught by a foreign English teacher and students motivation during the program. The participants were freshmen in the academic year of 2019/2020 (N=48). It was conducted on the bridging time of the 1st and 2nd semester (January March 2020). This study applied observation class and a survey method to collect the data. The observation class revealed the method and strategy used by a foreign English teacher, while the survey utilized a 5-scale Likert questionnaire. The results showed that the teacher implemented several game-based strategies in class combined with topic based on the context. The survey acknowledged that the students had high motivation in speaking English. These results shed light on the speaking class design and material in engaging students learning motivation which has to be fun, interesting and fit with the context