bluuebunny/crossref_metadata_2025 huggingface dataset:
Robotics In Gynecology- A Review
Authors: Ojha Varsha
Published: August 2024

This review article focuses on the development of robotics-based operations in the medical field especially in gynecology. The goal of the surgical robot is to improve surgical skills and compensate for human limitations. The robot's performance in performing duties correctly and consistently has been the key to its success. Tubal anastomosis was the first gynecologic surgery performed with Robotic assistance in 2000 followed by first Robotic Hysterectomy in 2002. In 2003 Da Vinci surgical system was developed which was FDA approved for gynecological surgery in 2005. It has gained popularity fast and is already playing a big part in many of the places where it is available. It consists of a high-resolution three-dimensional (3D) vision system adjacent to the patient on a cart with robotic branches. It provides unique technical advancement, with tremor filtration, improved ergonomics and lower muscular load as compared to both laparoscopic and open surgeries. Autonomous camera and energy instrument control, wrist articulation with 7 degree freedom, telestration and dual- console capabilities, overcoming the limitations of conventional laparoscopy, such as counterintuitive hand movements, 2 dimensional visualization, limited degree of motion and tremor amplification. Compared to laparoscopy, robotic assistance has a lower conversion rate to open procedures. Endo wrist movement of an automated machine during myomectomy surgery can perform proper and better suturing than traditional laparoscopy. The automated program is a noticeable improvement over laparoscopic surgery and, if price issues are resolved, can gain popularity among gynecological surgeons around the globe. Not unique to robotic system, the integration of indigo cyanine green fluorescence with the Da Vinci robotic system allows identification of lesions, and assessment of perfusion of bowel and ureter during deep infiltrating endometriosis resection.
The Need and Management of hormone Imbalances in Women
Authors: Suresh K
Published: August 2024

Hormones in human body have mythical qualities to some people. Most of us, as we age would say- If I just had my hormones back the way they were, it would all work out better’! Hormonal imbalances are more common in women around puberty, menstruation, pregnancy, menopause, and even years after Menopause (Post-menopause) aging. Some women experience continual, irregular hormonal imbalances leading to a variety of health issues, including mental health disturbances like depression or Anxiety. The symptoms of hormonal imbalance in women are heavy or irregular periods, hair loss, night sweats, headaches, and psychosocial disturbances to the individual & family. Most individuals think that Oestrogen and Testosterone are exclusively female and male hormones respectively. The reality is both are present and required in both sexes. The main reproductive hormones testosterone, oestrogen, and progesterone are instrumental for sexuality and fertility. They are responsible for puberty, menstruation, pregnancy, menopause, sex drive, ovum production and more. Preserving individual’s hormone levels within normal ranges helps every single woman to retain youthful feelings. While managing hormonal imbalance with natural remedies, like- regular physical exercises, maintaining age-appropriate weight, reducing getting stressed or anxious, avoiding sugars, and having adequate sleep is better, it may not be possible for all and always. For individuals who can’t balance hormones naturally consulting a doctor for a hormone therapy (HT) would be the best option. The hormones usually used are oestrogen and progesterone, to replace those that the body has stopped making or doesn't make enough or to negate the effect if what is produced is higher than required. It is current day need and urgency for the primary care /Family physicians to ensure that patients with hormonal imbalance are heard, their symptoms recognized and ascribed to the appropriate problems and referred and followed-up or managed. This article is meant to provide the evidence of when and when not to prescribe Oestrogen. Materials and Methods: The author has used cases from his personal practice over 5 decades and close specialist friends who guided hormone therapy. A thorough literature research both national a d global practices are to put together to the evidence of when and when not to prescribe hormones for women.
Self-regulation in problem-based blended learning
Authors: Putri Alfrista Novalia , Saifuddin Much Fuad
Published: August 2024

Self-regulation is pivotal for student success in the 21st-century learning landscape, enabling learners to effectively manage their academic goals and processes. This research investigates the impact of problem-based blended learning on students' self-regulation skills. A quasi-experimental design was employed, featuring a non-randomized control group. The experimental group was exposed to problem-based blended learning, while the control group experienced traditional face-to-face problem-based learning. The study involved 65 students from SMA Negeri 1 Prambanan, with self-regulation assessed through a closed questionnaire addressing nine key indicators. Data analysis revealed no significant difference in self-regulation between the control and experimental groups; however, the experimental group showed better outcomes. This group's higher performance in self-regulation was attributed to the flexible, interactive, and time-independent nature of blended learning, which fosters better time management, environmental structuring, and goal-setting among students. The findings underscore the potential of problem-based blended learning to enhance students' self-regulatory capacities, ultimately contributing to improved academic achievement and the development of essential 21st-century skills.
PENGGUNAAN ALAT PERAGA UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA SISWA KELAS 1 SD NEGERI KAUMAN 3 MALANG
Authors: Dina Novita Amaliyah, Era Oliviya Dina Novita Amaliyah, Era Oliviya
Published: August 2024

Abstrak: Penggunaan alat peraga dapat meningkatkan hasil belajar matematika siswa kelas I SD Negeri Kauman 3 Kota Malang. Penelitian ini merupakan penelitian tindakan kelas. Subjek dalam penelitian ini yaitu siswa kelas I yang berjumlah 23 siswa dengan jumlah siswa laki-laki 15 anak dan jumlah siswa perempuan 8 anak. Prosedur penelitian dimulai dengan penetapan fokus masalah, perencanaan tindakan, pelaksanaan tindakan dan pengamatan, serta analisis dan refleksi. Teknik pengambilan data dalam penelitian ini yaitu melalui teknik tes dan observasi. Hasil penelitian yang diperoleh yaitu penggunaan alat peraga dapat meningkatkan hasil belajar matematika siswa kelas I SD Negeri Kauman 3 Kota Malang. Hal tersebut dibuktikan oleh hasil analisis data bahwa terjadi peningkatan aktivitas siswa sebesar 19,5% yaitu dari 63,9% menjadi 83,4% dan terjadi peningkatan hasil belajar siswa  .sebesar 21,75% yaitu dari 65,21% menjadi 86,95%.Abstract:  The use of teaching aids can improve mathematics learning outcomes for the 1th graders of SD Negeri Kauman 3 Kota Malang. This research is a classroom action research. The research subject was the 23 students of the 1th grade with 15 male students and 8 female students. The procedure begins with the establishment of the research focus of the problem, action planning, action and observation, analysis and reflection. Data collection techniques through the testing techniques and observation. The research results obtained are the use of teaching aids can improve mathematics learning outcomes for the 1th graders of SD Negeri Kauman 3 Malang. This is evidenced by the results of data analysis that there was an increase in student activity by 19.5%, from 63.9% to 83.4% and an increase in student learning outcomes by 21.75%, from 65.21% to 86.95 %
Penerapan Media Stik Es Krim Dalam Pembelajaran Matematika Penjumlahan Dan Pengurangan Pada Kelas I Di MI-Persmin Wonokromo Surabaya
Authors: Muis M.
Published: August 2024

Abstrak: Jenis penelitian yang dilakukan peneliti ialah penelitian Kualitatif deskriptif  (observasi dan wawancara) dengan metode Analisis data kualitatif dilakukan secara induktif, yaitu penelitian kualitatif tidak dimulai dari deduksi teori tetapi dimulai dari fakta empiris. Peneliti terjun ke lapangan, mempelajari, menganalisis, menafsirkan dan menarik kesimpulan dari fenomena yang ada di lapangan. Peneliti dihadapkan kepada data yang diperoleh dari lapangan. Peneliti menemukan permasalahan yang ada di Madrasah Ibtidaiyah Persmin Wonokromo, terutama pada pembelajaran matematika penjumlahan dan pengurangan yang ada di kelas I yang masih belum bisa menghitung angka bilangan dengan baik, bahkan Menurut Wali Kelas I beliau mengatakan bahwasanya peserta didik hanya mampu menyebutkan bilangan angka sampai 20 itu pun hanya sebagian dari peserta didik yang bisa berhitung bilangan tersebut dengan benar. Bahkan, peserta didik masih kurang maksimal ketika menyebutkan angka bilangan puluhan yang lebih dari 20. Hasil penelitian peserta didik mampu menghitung dengan benar dan tepat ketika menggunakan media stik es krim dan efisiensi, serta Peserta didik lebih mengerti dan memahami tentang penggunaan alat peraga stik es krim dalam penjumlahan dan pengurangan dengan teknik menyimpan dan meminjam. Guru harus memperhatikan peserta didik supaya dapat meningkatkan Pemahaman pada mata pembelajaran matematika dan Memperbaiki proses belajar mengajar dalam pelajaran matematika di MI-Persmin Wonokromo SurabayaAbstract:  The type of research conducted by researchers is descriptive qualitative research (observations and interviews) with qualitative data analysis methods carried out inductively, namely qualitative research does not start from theoretical deduction but starts from empirical facts. Researchers go into the field, study, analyze, interpret and draw conclusions from the phenomena that exist in the field. Researchers are faced with data obtained from the field. Researchers found problems in Madrasah Ibtidaiyah Persmin Wonokromo, especially in learning mathematics addition and subtraction in class I who were still not able to count numbers properly, even according to the Class I Teacher he said that students were only able to name numbers up to 20 even then only some of the students can count these numbers correctly. In fact, students are still not optimal when mentioning tens digits which are more than 20. The results of the research are students are able to calculate correctly and precisely when using ice cream stick media and efficiency, and students understand and understand more about using ice cream stick teaching aids in addition and subtraction by saving and borrowing techniques. Teachers must pay attention to students so that they can increase understanding of mathematics learning subjects and improve the teaching and learning process in mathematics at MI-Persmin Wonokromo Surabaya.
Analisis Nilai Pendidikan Karakter Legenda Batu Menangis: Kajian Perspektif Islam
Authors: Herwani Suci
Published: August 2024

Abstrak: Penelitian ini membahas tentang nilai pendidikan karakter dalam perspektif islam pada sebuah legenda Batu Menangis yang berasal dari Kalimantan Barat. Karakter merupakan tabiat, watak, akhlak atau menyangkut baik buruknya budi pekerti seseorang. Setiap ajaran agama mengajarkan seseorang memiliki karakter yang baik, salah satunya dalam pandangan islam. Untuk mengajarkan kepada anak-anak akan pentingnya nilai karakter dapat melalui cerita. Pesan yang dikandung dalam cerita sangat bermanfaat bagi pembentukan karakter. Tujuan dari penelitian ini adalah untuk mendeskripsikan nilai karakter yang seharusnya dimiliki oleh anak terhadap orang tua pada khususnya dan orang lain pada umumnya dalam perspektif islam. Metode penelitian yang diterapkan yaitu deskriptif kualitatif. Temuan dari penelitian ini meliputi empat nilai karakter yang muncul yakni Darmi, Ibu Darmi, dan para perempuan. Darmi digambarkan memiliki watak pemalas, kasar, dan pembohong. Ibu Darmi memiliki watak penyabar dan baik hati. Para perempuan memiliki watak peduli. Abstract:  This study discusses the value of education character in an Islamic perspective in a legend of Batu Menangis originating from West Kalimantan. Character is a character, character, morals or concerns the good and bad character of a person. Every religious teaching teaches a person to have a good character, one of which is in the view of Islam. To teach children the importance of character values can be through stories. The message contained in the story is very useful for character building. The purpose of this study is to describe the character values that children should have towards parents in particular and other people in general in an Islamic perspective. The research method used is descriptive qualitative. The results of the study found that there were four character values that emerged, namely Darmi, Ibu Darmi, and women. Darmi is described as lazy, rude, and a liar. Mrs. Darmi has a patient and kind character. Women have a caring disposition.
INQUIRY UNTUK MENINGKATKAN KREATIVITAS SISWA PADA MUATAN PELAJARAN IPS KELAS IV MADRASAH IBTIDAIYAH NW DASAN AGUNG
Authors: Amalia Taufik
Published: August 2024

This study aims to increase student creativity through the Inquiry Learning Model in social studies class IV content at MI NW Dasan Agung. The type of research used was classroom action research (CAR), which was conducted in 2 cycles, each cycle consisting of 2 meetings and going through several stages such as: planning stage, acting stage, observation stage and reflection (reflecting). while data collection techniques use Observation Sheets, Questionnaires, and Documentation. The results of this study indicate that the use of the Inquiry Learning Model can increase student creativity. This can be seen from the results of the questionnaire data obtained by students, the creativity of students using the Inquiry Learning Model has increased from cycle I to cycle II, in cycle I the percentage obtained reached 47.26%, while after making improvements in cycle II, then the percentage obtained was 89.9% in the very good category. So that it is clear that the application of the Inquiry Learning Model in social studies content can increase the creativity of class IV MI NW Dasan Agung Mataram City.
STRATEGI GURU DALAM MENINGKATKAN KEAKTIFAN BELAJAR SISWA PADA PEMBELAJARAN TEMATIK di MIN 2 LOMBOK BARAT TAHUN PEMBELAJARAN 2022/2023
Authors: Fadilah Roza , Wardi Muhammad Musfiatul
Published: August 2024

: Guru memegang peranan penting dalam keberlangsungan sebuah pendidikan. Keaktifan dalam proses pembelajaran dapat merangsang dan mengembangkan bakat peserta didik serta dapat memecahkan permasalahan dalam kehidupan sehari-hari. Pada pembelajaran tematik, siswa tidak mempelajari mata pelajaran melainkan berdasarkan tema yang dibahas.  Namun pada kenyataannya di lapangan, masih ada siswa yang belum aktif dalam belajar baik dalam kelas maupun luar kelas. Berdasarkan observasi awal di MIN 2 Lombok Barat, pada pembelajaran Tematik siswa masih kurang aktif ini terlihat siswa tidak berani mengeluarkan pendapat, serta tidak fokus pada apa yang disampaikan guru. Penelitian ini bertujuan untuk mengetahui Strategi Guru dalam meningkatkan Keaktifan Belajar siswa pada Pembelajaran Tematik di kelas II di MIN 2 Lombok Barat.  Penelitian ini Jenis penelitian ini adalah penelitian deskriptif kualitatif, dengan metode pengumupulan data, Observasi, Wawancara dan dokumentasi. Hasil penelitian, Strategi guru yaitu memberikan motivasi belajar pada siswa, menerapkan model pembelajaran PAKEM, menggunakan media yang sesuai dan menarik, memperbanyak praktik bukan hanya teori, dan memberikan apresiasi atau reward.
MEDIA PEMBELAJARAN RELEVAN DALAM PEMBELAJARAN METAMORFOSIS PADA IPAS MI/SD
Authors: Nabilah Putri
Published: August 2024

Melemahnya motivasi belajar siswa dalam pembelajaran IPAS dapat disebabkan oleh beberapa faktor, salah satunya yaitu bahan atau media ajar yang digunakan guru yang hanya berpatokan dengan satu media saja untuk menunjang kegiataan pembelajaran. Yang digunakan sebagian besar guru yaitu dengan menggunakan media berupa visual atau yang bisa dilihat menggunakan mata. Penelitian ini bertujuan untuk memberikan informasi kepada pembaca bahwa media pembelajaran IPAS sangat bervariasi dan menyenangkan untuk siswa, khususnya siswa kelas IV. Dimana mereka dapat belajar sambil bermain, sehingga membuat setiap pertemuan pembelajaran semakin mereka ingat dalam memori mereka. Peneliti menggunakan metode kualittaif deskriptif dengam model Library research/ Penelitian kepustakaan. Teknik pengumpulan data dengan metode dokumentasi. Berdasarkan Hasil Penelitian memalui pengumpulan dokumen, Media pembelajaran ynag menyenangkan dalam pembelajaran Metamorfosis pada Mapel IPAS adalah sebagai berikut : Media Visual, Media Audio Visual, Media AR, dan Media Pop Up Book sebagai penunjang Guru dalam kegiatan pembelajaran IPAS Materi Metamorfosis Mahluk Hidup yaitu hewan.
PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENGURANGI JUMLAH SISWA PUTUS SEKOLAH KOTA PAREPARE
Authors: Safitriana Rian
Published: August 2024

This research aims to find out the total budget of School Operational Assistance (BOS) and the number of dropout students over the past 5 years and the relationship between the school operational assistance budget (BOS) in reducing or reducing the number of dropout students in Parepare City. The benefits of this research are scientific benefits and practical benefits. The scientific benefit is that the results of this study are expected to be the material of scientific studies in the accounting science of regional finance, especially the assessment in the field of Basic Education and the Budget of the School Operational Assistance Fund (BOS), and the practical benefits that this research results are expected to contribute advice to all parties, especially to the Local Government and Education Office. The research site was conducted at the Parepare City Education Office and the research period began from January to April 2019. This research uses data collection techniques such as observation, interview, and documentation. The type of data used is the type of data according to the source, namely primary data obtained directly from respondents and Secondary Data obtained from documents related to research problems. This research uses data sources of person, paper, and place. The method of analysis used is a method of quantitative analysis by decrypting the total budget of School Operational Assistance (BOS) and the number of dropout students in the last 5 years and to find out the relationship between the school operational assistance budget (BOS) and the level of dropout students. The results of this study show that the budget of School Operational Assistance (BOS) received in Parepare City fluctuates in value, in the sense that it is still up and down. This is because the amount of School Operational Assistance (BOS) funds given to schools is calculated based on the number of pupils / students in each school, so that the school operational assistance (BOS) funds received by each school are not the same or varied, then the coverage of poor family students based on the data of dropout students in Parepare City from 2015 to 2017 decreased from 50 students to 12 dropout students and from the results of the analysis used correlation coefficient analysis, showing a very low correlation.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA PT. KELOLA JASA ARTHA SUB BRANCH PAREPARE
Authors: Arland
Published: August 2024

This research aims to determinethe role of accountability accounting in the assessment of the performance of accountability centers in PT.Manage Artha Sub Branch Parepare Services. To obtain the results of this research, several variables are examined, namely the assessment of accountability centers and accountability accounting. This research uses qualitative methods in the form of data expressed in the form of sentences or descriptions. The data collection methods used in this study are interviews and documentation. The analysis used in this study to find out accountability accounting plays a role in assessing the centers of accountability i.e. qualitative descriptive methods. From the results of research on PT. Manage Artha Sub Branch Parepare Services, have not implemented accountability accounting well enough, this can be known with some conditions and characteristics that have not been met and the performance achieved is still not effective because it is stillabove budget.
ANALISIS SISTEM INFORMASI AKUNTANSI PRODUK PADA PT. PERTANI (PERSERO) KABUPATEN SIDENRENG RAPPANG
Authors: Fatimah  , Rasdiana
Published: August 2024

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi produk pada PT. Pertani (Persero) Kabupaten Sidenreng Rappang. Masalah yang diangkat dalam penelitian ini adalah apakah sistem informasi produk sudah diterapkan oleh PT. Pertani (Persero) Kabupaten Sidenreng Rappang. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Adapun analisis yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian dapat diketahui bahwa penerapan sistem informasi akuntansi produk pada PT. Pertani (persero) Kabupaten Sidenreng Rappang belum dianggap efektif karena belum memenuhi berbagai karakteristik sistem informasi terdapat 5 (lima) karakteristik sistem informasi akuntansi yang sudah sesuai dengan teori Marshall dan Steinbart yaitu karakteristik relevan, reliable, lengkap, tepat waktu dan dapat diverifikasi, sedangkan 2 (dua) karakteristik sistem informasi akuntansi lainnya yaitu dapat dipahami dan dapat diakses belum sesuai dengan teori.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERENCANAAN DAN REALISASI ANGGARAN PEMBANGUNAN DESA POLEWALI KECAMATAN SUPPA KABUPATEN PINRANG
Authors: Darmawan  , Sofyan Muh.
Published: August 2024

Salah satu bentuk partisipasi dalam perencanaan penganggaran adalah menghadiri Forum Musyawarah Perencanaan Pembangunan atau dikenal dengan istilah Musrenbang. Musrenbang diharapkan menjadi wadah dalam menetapkan prioritas pembangunan sehingga apa yang menjadi kebutuhan masyarakat dapat tercapai melalui pembangunan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perencanaan dan realisasi anggaran pembangunan di Desa Polewali Kecamatan Suppa Kabupaten Pinrang. Teknik pengumpulan data yang digunakan adalah wawancara. Teknik analisis yang digunakan yaitu analisis deskriptif kualitatif. Berdasarkan hasil penelitian yang dilakukan bahwa arah kebijakan umum, data masa lalu, perubahan kondisi ekonomi hingga kondisi politik dan kebutuhan masyarakat merupakan faktor yang mempengaruhi rencana anggaran pada Desa Polewali Kecamatan Suppa. faktor-faktor yang mempengaruhi realisasi anggaran ialah proses pencairan dana yang panjang sehingga berdampak pada lambatnya pengerjaan program yang telah direncanakan pada anggaran tahun 2018, 2019, dan 2020 di Desa Polewali Kecamatan Suppa.
SISTEM PERHITUNGAN BAGI HASIL SIMPANAN DAN PEMBIAYAAN AKAD MUDHARABAH (STUDI KASUS PADA BANK MUAMALAT)
Authors: Sulastry Novi
Published: August 2024

The development of Islamic banking was marked by  the approval of Law No. 10 of 1998. In the Law is regulated in detail the legal foundation  as well as the types of businesses that can be operated and implemented by Islamic  banks. This research  aims to find out the existence of the deposit revenue sharing system and the financing of mudharabah contracts at Bank Muamalat Parepare Branch. The data collection techniques used are observation, documentation and interviews with  person paper and place data sources. The analysis technique used is qualitative descriptive analysis. The results showed that the calculation of the revenue share of savings deposits at Bank Muamalat Parepare Branch by dividing the average customer's funds by 1000 which is the  investment value of the distribution every thousand rupiah, then the results of the calculation are multiplied by the ratio divided by 100. The share of revenue sharing between Muamalat Parepare Branch and customers / mudharib for financing funds engaged in project or construction business, production business, business services is 60% of the profit for the entrepreneur or customer / mudharib and 40% of the  bank share.
Analysis Of Fixed Asset Management Based On The Ministry Of Home Affairs Regulation Number 19 Of 2016 In Parepare City
Authors: Akhsan  , Andi Hikmah
Published: August 2024

This study aims to determine the management of fixed assets in Parepare City based on Ministry of Home Affairs Regulation Number 19 of 2016. It is hoped that the results of this study can become a source of reference for further researchers as well as information for the Government of ParepareCity. The data collection techniques used are documentation, observation, interviews, literature study and internet media with data sources was personal paper and place. The analytical technique used is descriptive qualitative analysis. The results of the study showed that in the management of regional property in the Badan Keuangan Daerah in Parepare City, it refers to the Ministry of Home Affairs Regulation Number 19 of 2016 about the management of regional property. Management of regional property at Badan Keuangan Daerah in Parepare City is carried out starting from planning, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration as well as supervision and control as stated in the Ministry of Home Affairs Regulation Number 19 of 2016. The inhibiting factor in the capital expenditures managementis the uneven quality of human resources, so that there are still human resources who have not dominate the guidelines for managing the regional property.
Evaluation Of The Use Of The Siskeudes Application In Efforts To Improve The Quality Of Village Financial Accountability (Case Study In Batu Mila Village District Maiwa Kab. Enrekang)
Authors: Darmawan  , Rika Rahma  , Erma
Published: August 2024

The method used is a qualitative research method. This study aims to determine how the evolution of the use of the Village Financial System Application in Batu Mila Village and the quality of village financial accountability after the application of the Village Financial System Application. Data collection techniques used are observation, interviews, documentation, literature study, internet searching. This study uses the term informant, namely village employees who understand and are directly involved in the process of using the Village Financial System Application and the people of Batu Mila Village who feel the benefits of implementing the application. The data analysis techniques used were data reduction, data presentation, and data conclusion.
From the results of the evolution of the use of the village financial system application in Batu Mila Village, it is known that Batu Mila Village regularly updates the village financial system application version every year, this is done so that the village can use existing and improved features or the latest features of the application to support the creation financial reports. Then for the quality of financial accountability in Batu Mila Village, after the implementation of the Village Financial System Application, it was found that there had been an increase due to the implementation of the principles of village financial management and balanced with compliance with applicable regulations when managing existing funds.
Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City
Authors: Damis Sariana , Husnun Fadhilah
Published: August 2024

This study aims to determine the application of the local government ﬁnancial accounting system in improving the quality of ﬁnancial reports at the BKD Oﬃce in Parepare City and the ﬁnancial reports from the BKD Oﬃce in Pare-Pare City have quality according to the law. No. 71 of 2010. This study used a qualitative descriptive study, the technique of determining the informants in this study used a purposive sampling technique, while the data collection techniques used in this study were interviews and documentation. The sample in this study is 5 people who are involved in the accountability of ﬁnancial report management. Data analysis techniques in this study used data collection analysis.
The implementation of the Regional Financial Accounting System carried out by the BKD Oﬃce of the City of Parepare has been good as well as the output it produces, namely the Financial Report of the City of Parepare, implementation in the ﬁeld that those who input or manage the system are carried out by staﬀ in the ﬁeld of Accounting and Financial Reporting. The presentation of ﬁnancial reports at the BKD Oﬃce of Parepare City has fulﬁlled the characteristics of quality government ﬁnancial reports that have been listed in PP No.71 of 2010, including namely, reliable, relevant, comparable and understandable.
Analysis Of The Financial Performance Of The Regional Government Of Sidenreng Rappang Regency Before And After Obtaining Fair Opinion Without Exemption (WTP)
Authors: Akhsan Akhsan , Anwar Talib  , Sabri Hasriana
Published: August 2024

This study aims to determine a comparison of the financial performance of the regional government of Sidenreng Rappang district based on the independence ratio, effectiveness ratio, efficiency ratio, spending harmony ratio, and growth ratio. The data collection technique used in this study is Documentation. The data analysis technique in this study is a quantitative descriptive technique and analysis of financial performance ratios in the form of independence ratios, effectiveness ratios, efficiency ratios, spending harmony ratios, and growth ratios.
The results showed that the level of independence indicated that Sidenreng Rappang District before and after WTP was categorized as instructive independence or where the role of the central government was still dominant compared to the role of the regions themselves. The effectiveness ratio shows that Sidenreng Rappang District before WTP and after WTP is categorized as ineffective because the average value is below 100%, this shows that the financial performance of Sidenreng Rappang Regency has not been able to achieve the goals or targets that have been set or planned. The efficiency ratio shows that Sidenreng Rappang District before WTP and after WTP is categorized as Efficient, this shows that the local government has been careful in calculating the costs incurred. The growth ratio shows that the percentages of Sidenreng Rappang Before WTP and After WTP experienced unstable percentages because the available data was still fluctuating. This is caused by the target factor and the realization of regional income receipts that vary each year. From the results of the study it is said that the hypothesis Ha is accepted and Ho is rejected or there is no difference in the financial performance of the Regional Governments before and after WTP in Sidenreng Rappang Regency.
Management Analysis APBDES Of The Development Level Of Buae Village, Watang Pulu District, Sidenreng Rappang Regency
Authors: Anwar Anwar , Irmawati Irmawati
Published: August 2024

This study aims to determine the management (APBDes) of the development level of Buae Village. To apply these objectives, a qualitative method is used, using observation and interview techniques. This type of research used is qualitative with descriptive elaboration, namely a research that aims to obtain an overview to understand and explain the use of village APBDes in Buae Buae village, Wattang PuIu sub-district, Sidenreng Rappang district. There are three data collection techniques used including: observation, interviews, and documentation.
The results of this study show that in planning the APBDes program in Buae Village, the concept of village community participation development has been implemented as evidenced by the application of the principle of participation. The implementation of the APBDes program at the level of development in Buae Village has not fully implemented the principles of good governance, namely transparency in the field of village financial management. APBDes reporting has been proven by accountability for the implementation of the APBDes program to the government above it. Village government officials can report the budget in accordance with applicable regulations. For the accountability report on the implementation of the APBDes, technically and administratively it is good. Broadly speaking, APBDes management of the village development level has increased from both physical and non-physical development.
The Effect Of Profit In Predicting Future Cash Flows (Study Of Plantation And Food Crop Companies On The Indonesia Stock Exchange)
Authors: Syukri Fitriyani , Febrina Sari
Published: August 2024

The purpose of this study was to determine the effect gross profit, and net profit on future cash flows Both individually and jointly The type of data used is secondary data The data used is the financial statements of plantation and food crop companies listed on the Indonesian stock exchange in 2018 -2020. The analytical technique used in this study is multiple linear analysis, namely regression analysis with two or more independent variables.
 The result of this study is that gross profit has a positive effect on future cash flows. This is because gross profit is obtained from total sales minus the cost of goods sold. Revenue is obtained in cash or credit, where sales on credit generate future cash inflows. If gross profit increases, cash flow will also increase. Net income has a negative or no significant effect on future cash flows. Because the net income takes into account the magnitude of the tax value. Where the tax value sometimes changes according to government regulations, so that net income is difficult to be used as a predictor in predicting future cash flows. However, both simultaneously affect the prediction of future cash flows. So that investors or interested users really need the company's income statement in making decisions.
Analysis Of Revenue Of Land And Building Tax On Increasing Regional Genuine Income In Enrekang Regency
Authors: Ratnawati D
Published: August 2024

Natural resources in the form of land and buildings are potentials whose existence must be maintained and preserved in order to support and increase Enrekang Regional Original Income. The use of land and building tax without direct compensation can be enforced based on applicable laws and regulations and used to fund operations in terms of government administration in the province of Enrekang. This research was carried out with the aim of knowing the Analysis of Land and Building Tax (PBB) Revenue on the Increase of Regional Original Income of Enrekang Regency. The type of this research is descriptive qualitative research. Data collection techniques used in this study were interviews, observation and documentation.
The results of the study show that Land and Building Tax Receipts towards the increase in Regional Original Income of Enrekang Regency have increased and decreased (fluctuated) even though the achievement of the target can only be realized precisely in the last fifth year. And in several other years,the target was far from being realized due to several factors that occurred, both internal factors and external factors that affected Regional Original Income.
ANALISIS PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PAM TIRTA KARAJAE KOTA PAREPARE
Authors: Yogie Madika  , Yusran Bachtiar
Published: August 2024

Penelitian ini bertujuan untuk mengetahui peranan penting sistem informasi akuntansi guna memperoleh keunggulan dalam hal kualitas laporan keuangan PAM Tirta Karajae Kota Parepare. Jenis penelitian yang dipakai dalam penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian adalah observasi, wawancara, dan dokumentasi. Adapun yang menjadi informan pada penelitian ini adalah bagian Keuangan dan Pembukuan pada perusahaan PAM Tirta Karajae Kota Parepare yang terdiri dari Manager Keuangan, Asisten Manager Keuangan dan Pembukuan serta Staf Pembukuan. Adapun teknik analisis data dalam penelitian ini adalah reduksi data. penyajian data dan penarikan kesimpulan.
Adapun hasil penelitian yang telah dilakukan yaitu menunjukkan bahwa sistem informasi akuntansi berperan penting guna memperoleh keunggulan dalam hal kualitas laporan keuangan di PAM Tirta Karajae Kota Parepare. Dengan pengetahuan yang memadai mengenai proses akuntansi sistem informasi akuntansi bisa dioperasikan dengan baik dan dapat menghasilkan sistem informasi yang fleksibel terhadap ke segala keadaan, dijalankan dengan seefisien mungkin, mudah diakses kapanpun dan dimanapun, serta menghasilkan informasi keuangan tepat pada waktunya.
ANALISIS PENGELOLAAN PENDAPATAN ASLI DAERAH DAN ANGGARAN TRANSFER DAERAH DALAM PENGUKURAN KINERJA KEUANGAN
Authors: Rudi Arafah  , Husnul Khatimah Najamuddin
Published: August 2024

Berdasarkan Undang-Undang Nomor 23 Tahun 2014 tentang pemerintahan daerah bahwa otonomi daerah adalah hak, wewenang dan kewajiban daerah otonom untuk mengatur dan mengurus sendiri urusan pemerintahan dan kepentingan masyarakat setempat dalam sistem Negara Kesatuan Republik Indonesia. Pemerintah daerah telah diberikan kewenangan yang lebih luas untuk menyelenggarakan segala urusan pemerintahan mulai dari perencanaan, pembangunan, pengendalian dan evaluasi, hal ini berjalan sejak berlakunya Undang-undang tersebut. Penelitian ini bertujuan untuk memberikan gambaran mengenai kinerja keuangan pemerintah daerah Kota Parepare tahun anggaran 2018 sampai dengan tahun 2020. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dokumen dan wawancara. Analisis yang digunakan yaitu menggunakan rasio derajat desentralisasi fiskal, rasio ketergantungan keuangan daerah, rasio kemandirian keuangan daerah dan rasio efektivitas keuangan daerah. Hasil dalam penelitian ini menunjukkan bahwa kinerja keuangan Kota Parepare masih ada yang belum stabil dan begitu baik. Dimana pada derajat desentralisasi fiskal masih dikategorikan rendah sekali, ketergantungan keuangan daerah dikategorikan sangat tinggi, kemandirian keuangan daerah dikategorikan rendah sekali, dan efektivitas keuangan daerah pada tahun 2018 dan 2019 dikategorikan cukup efektif sedangkan pada tahun 2020 dikategorikan naik menjadi sangat efektif.
PENGARUH PENGENDALIAN INTERN TERHADAP TUNGGAKAN TAGIHAN REKENING AIR PADA PAM TIRTA KARAJAE KOTA PAREPARE
Authors: Triyuda Prawira  , Hasdiana Hasdiana , Tarawiru Yasri
Published: August 2024

Penelitian ini dilakukan untuk mengetahui Apakah Pengendalian Interen Berpengaruh Pada Tunggakan Tagihan Rekening Air Pada PAM Tirta Karajae Kota Parepare. Adapun data yang digunakan adalah data primer yang diperoleh dari auditor internal PAM Tirta Karajae kota Parepare dan data sekunder yang berupa dokumen-dokumen dan literature Penelitian in diperkirakan memerlukan waktu sekitar 4 bulan mulai bulan Mei-Agustus 2023. Perusahaan Air Minum Masyarakat (PDAM)  instansi pemerintah yang kegiatan utamanya mengelola, mendistribusikan dan menyediakan air bersih bagi masyarakat. Tata kelola   perusahaan   sebagai perusahaan harus didasarkan pada pengelolaan  perusahaan  yang  sehat  berdasarkan  prinsip-prinsip  ekonomi  dalam  rangka memenuhi fungsi bisnis mengoptimalkan keuntungan untuk   pertumbuhan   perusahaan jangka  panjang Teknik analis yang digunaan adalah menggunakan SPSS dengan jumlah responden 50 sampel. Berdasarkan analisis dan pembahasan yang telah dilakukan maka  dapat ditarik kesimpulan sebagai berikut: pengendalian intern sudah efektif terhadap tunggakan pembayaran tagihan rekening air PDAM Kota Parepare. Hasil penelitian ini berdasarkan kuesioner dan didukung oleh perhitungan data kenaikan jumlah pelanggan dan jumlah tunggakan, peningkatan jumlah pelanggan sebanyak 0.88% dan tunggakan sebanyak 0.08%.
THE INFLUENCE OF SCHOOL PRINCIPALS' TRANSFORMATIONAL LEADERSHIP, ORGANIZATIONAL CLIMATE, ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF PUBLIC PRIMARY EDUCATIONAL TEACHERS
Authors: Thika Tiara Fortuna , Aslamiah  , Suhaimi
Published: August 2024

The purpose of this study is to examine how the organizational commitment, organizational climate, and transformational leadership of the principal affect teacher performance both directly and indirectly. This is a quantitative, explanatory study that uses testing hypotheses as its methodology. A total of 252 teachers comprised the research population, and 159 of them were selected through random selection techniques to serve as research samples. Questionnaires are used for data collecting, while descriptive analysis, multiple linear regression analysis, classical assumption tests, and path analysis are used for data analysis. The results of this research show that the variable regression value is a positive number, such as the regression coefficient of the principal's transformational leadership variable on the teacher performance variable (X1-Y) of 0.418, the regression coefficient of the principal's transformational leadership variable on the organizational commitment variable (X1-Z) of 0.335, The regression coefficient of the organizational climate variable on the teacher performance variable (X2-Y) is 0.179, the regression coefficient of the organizational climate variable on organizational commitment (X2-Z) is 0.637, the regression coefficient of the organizational commitment variable on the teacher performance variable (Z-Y) is 0.271, the regression coefficient the principal's transformational leadership through organizational commitment to teacher performance (X1-Z-Y) is 0.090 and the regression coefficient of organizational climate through organizational commitment to teacher performance (X2-Z-Y) is 0.172.  The study's findings indicate that there is a strong direct relationship between the principal's transformational leadership variables, organizational climate, and organizational commitment, and that there is a strong indirect relationship between the principal's transformational leadership and organizational commitment, as well as a significant relationship between the organization's climate and organizational commitment and teacher performance.
Biofilms from the Kapova Cave Walls as a Source of Hydrolase Producers
Authors: Kurdy W. , Yakovleva G. Yu. , Ilyinskaya O. N.
Published: August 2024

The studies of bacterial communities from extreme econiches are presently aimed mainly at analyzing the biodiversity of microorganisms using molecular biology methods. Cultivated bacteria from karst caves represent a unique group of microorganisms, the biochemical potential of which has been poorly studied. In the present work, bacteria from biofilms on the walls of the Kapova Cave (Shulgan-Tash Nature Reserve, Bashkortostan) were isolated and characterized in order to assess the ability of identified isolates to produce extracellular hydrolytic enzymes. Most of the isolates (89%) were members of the phylum Proteobacteria, with the remaining ones belonging to the phyla Actinobacteria, Firmicutes, and Bacteroidetes, which accounted for 5, 4, and 2% of the isolates, respectively. Strains with high levels of secreted protease, RNase, and amylase activity were identified as Stenotrophomonas rhizophila, Lysinibacillus fusiformis, and Pseudomonas stutzeri, respectively.
ЦИФРОВА ТРАНСФОРМАЦІЯ ФІНАНСОВОГО УПРАВЛІННЯ ПІДПРИЄМСТВОМ В УМОВАХ КРИЗИ
Authors: БАДЯЄВ Олександр
Published: August 2024

Стаття присвячена проблемі адаптації фінансового менеджменту підприємств до постійного технологічного розвитку. У процесі дослідження було проаналізовано передумови зміни технологічного устрою, ключові технології та кризи, що виникали через несвоєчасне прийняття цих технологій. Доведено існування взаємозв'язку між піковими технологічними досягненнями і кризовими явищами. Він підтверджує той факт, що глобальні кризи є двигуном технічного прогресу та підкреслює важливість постійної адаптації підприємств до сучасних умов. Вказано, що фінансово-економічна криза 2007-2009 років стала каталізатором для розвитку цифрових технологій. На прикладі підприємств, які завчасно впроваджували інноваційні рішення в свої процеси, було підтверджено, що своєчасна адаптація до умов цифрової економіки за часів Covid-19 дала можливість отримати значні фінансові переваги. Цей факт вперше, а військова агресія Росії проти України вдруге підтвердили важливість процесу дослідження новітніх технологій та постійної адаптації власних бізнес-процесів шляхом їх інноваційного оновлення. Таким чином, було доведено, що цифровізація фінансового управління підприємством в сучасних нестабільних умовах стає вже не просто перевагою, а саме крайньою необхідністю. У процесі дослідження було визначено, що основною метою цифрової трансформації фінансового менеджменту є не тільки впровадження цифрових інструментів, а й радикальна зміна традиційних підходів до бізнес-процесів на ті, де поєднання даних і технологій в процесі управління стануть ключовими. Виявлено головні переваги підходу з використанням цифрових технологій перед традиційним підходом до управління фінансами. Таким чином, доведено, що цифрова трансформація фінансового менеджменту підприємства є найбільш важливим напрямком адаптації до сучасних динамічних мінливих умов зовнішнього і внутрішнього середовища функціонування.
Guided Of Project Based Learning On Seminar On ELT Subject At FKIP Universitas HKBP Nemmensen Pematangsiantar
Authors: Silalahi Dumaris E. , Sinaga Asima Rohana , Sihombing Partohap S. R. , Silalahi Josua
Published: August 2024

This research aims to investigate the use of Guided on Project based Learning on the seminar on ELT subject. This model focuses on the process of doing project through guiding by the lecturer. Guided of Project based Learning is applied into the seventh semester of EFL learners at FKIP Universitas HKBP Nommensen Pematangsiantar at acadmic year of 2023-2024. The data are taken from 84 learners. Quantitative research is done to investigate the effect of Guided of Project based Learning. The effect Guided is analysed based on the subjects’ project completely and respond based on questionnaires. This research finds the significant effect of Guided on Project based on Learning. It can be seen based on the mini research done the participants. They have maximal project based on lecturer guided. Guided on Project based Learning encourages and triggers the subjects to do the project systematically, Persistent. It means the guided of the lecturer on the Project based Learning has essential role to enhance not only the subjects’ cognitive but also their affective. Their projects are valuable to others through the national seminar. It indicates that the Guided on Project based Learning enables the subjects to be creative and innovative.
Studi Kekuatan Tekan Beton SCC (Self Compacting Concrete) Dengan Penambahan Fly Ash Menggunakan Perendaman Asam Sulfat
Authors: AY Nur Ikhsani , Darwis Istiawati , Trisnawathy Trisnawathy
Published: August 2024

Beton SCC ialah satu dari beberpa jenis beton yang penggunaannya sudah tidak asing lagi dalam dunia konstruksi, pada penelitian kali ini penulis ingin mengembangkan mengenai beton SCC tersebut. Penelitian dengan judul studi kekuatan tekan beton SCC (Self Compacting Concrete) dengan penambahan fly ash menggunakan perendaman asam sulfat ini mengambil titik berat menganai bagaimana kekuatan beton SCC yang diberikan bahan tambahan fly ash dan direndam menggunakan asam sulfat bukan dengan air baku PDAM biasa seperti yang sering dilakukan. Diharapkan kedepannya penulis dapat melakukan lebih banyak penelitian yang terkait dengan material beton ini seperti efek yang ditimbulkan bahan-bahan tertentu terhadap kekuatan beton, cara meminimalisisr kekurangan beton, pemanfaatan limbah untuk pembuatan beton tanpa mengurangi kekuatan beton itu sendiri, dan penelitian serupa yang bertujuan untuk mengembangkan bahan-bahan yang dapat dimanfaatkan dalam dunia konstruksi. Pada penelitian kali ini berdasarkan uji kuat tekan beton yang telah dilakukan diperoleh hasil bahwa benda uji beton SCC dengan Fly Ash yang direndam menggunakan air PDAM dan yang direndam menggunakan asam sulfat terdapat penurunan mutu beton yaitu sebesar 40,317 % pada benda uji beton yang direndam menggunakan asam sulfat.