bluuebunny/crossref_metadata_2025 huggingface dataset:
On the challenges of embedding assessments of self-regulated learning into licensure activities in health professions education
Authors: Neufeld Adam
Published: September 2022

How can we claim that we are creating “lifelong learners” if we are not embedding assessments of self-regulated learning (SRL) into health professions education (HPE)? A good question but one that we must not try to answer too hastily. Some may consider SRL to be such an important competency that failing to assess it disservices everyone involved in HPE, including patients. I would argue that assessment of SRL may well be justified, but that how it is measured, what we might find, and what the implications of those findings might be, are equally critical to consider. The fact is that learners in HPE face many pressures that influence not just the quantity but also the quality of their self-regulation towards learning, which measures of SRL would have to account for, to be effective. Drawing on the self-regulation literature and self-determination theory (SDT) in particular, my aim in the present commentary is to discuss some of the nuances and issues that we would need to address, if we were to move towards a unified approach to assessing SRL in HPE.
Value Chain Analysis of Korarima (Aframomum Corrorima) in South Omo Zone, SNNPR Ethiopia
Authors: Adicha Asmera , Alemayehu Yidnekachew , Ermias Gedion , Darcho Dawit
Published: September 2022

Korarima is a known cash crop in the South Omo zone and provides a wide range of economic and sociocultural benefits. Even though its economic and socio-cultural importance, the development of the Korarima sector along with the value chain is hampered by several constraints. Hence, the study aimed to analyze the Korarima value chain in the South Omo zone. Using a two-stage sampling technique, 120 Kororima producers were selected to collect primary data through structured questionnaires. Descriptive statistics and an econometrics model (multivariate probit model) were used for data analysis. The study identified three major Korarima market outlet choices as collectors, retailers, and wholesalers as alternatives to Korarima producers to sell the majority of their products. Thus, collectors accounted for 82.2%, wholesalers (73.6%), and retailers (35.5%) of the total sold. The results of a multivariate probit model indicated that the sex of the household, credit access, family size, price information, market distance, and extension contact of farmers significantly affected the market outlet choice decisions in one or another way. Furthermore, no brand indicating this crop, inadequate infrastructural development, and market accessibility, and weak extension services regarding improved varieties were major problems identified. Therefore, it is better to work on the brand name of this particular crop to trace up to the end market, infrastructural development and market accessibility, and extension services provided regarding the improved Korarima variety, and accessing formal market information from the concerned body are essential to enhance Korarima producers’ benefit and bargaining power through avoiding information asymmetry.
DIGITAL ADMINISTRATIVE SERVICES PROVIDED BY HIGHER EDUCATION INSTITUTIONS TO STUDENTS - CHALLENGES AND GOOD PRACTICES OF UE - VARNA
Authors:   University of Economics - Varna, Andreeva Andriyana , Kuyumdjiev Ivan ,   University of Economics - Varna, Dimitrova Diana ,   University of Economics - Varna
Published: September 2022

This paper examines the digital administrative services provided to students in the course of their studies. The study advocates the need for digitalization of the processes and their adequate regulation in order to comply with the current social processes and ensure the quality of the educational service. The paper presents the issues in two interrelated aspects - from the legal point of view, given the normative analysis of the applicable regulations, and from the informatics point of view. Based on the analysis, conclusions are made concerning the digitalization of administrative services provided to students in higher education. The experience of UE-Varna is presented, both in terms of basic parameters of digitalization of processes and internal regulations.
THE ROLE OF HUMAN RESOURCES FOR THE ACTIVITY OF PLEVEN ADMINISTRATIVE COURT
Authors:   Georgi Benkovski Air Force Academy, Dolna Mitropolia, Todorova Galina
Published: September 2022

The role of human resources is key to the success of any organization. The implementation of strategic plans and goals depends on their work, loyalty and dedication. The purpose of the report is to follow this trend at the regional level by the Pleven Administrative Court.
15 YEARS OF ADMINISTRATIVE JUSTICE IN BULGARIA - CHALLENGES AND PERSPECTIVES
Authors:   Burgas Free University, Neikova Maria
Published: September 2022

The sustainable development of Bulgarian administrative judicial system contributes to the establishment of the rule of law and the protection of human rights. In recent years administrative justice has undergone a rapid development, as the use of advantages in information and communication technologies, its development and implementation, have supported and facilitated judicial proceedings and the administrative justice in particular.
PUBLIC CONSULTATIONS IN THE PROCESS OF DRAFTING LEGISLATION ACTS
Authors:   University "Prof. Dr. Asen Zlatarov" - Burgas, Anastasova Mariana
Published: September 2022

The purpose of this report is to examine the procedures and the organisation of public consultation in the process of drafting regulation acts. It reviews the legislation and the practice of its implementation. In the course of the study, a gap in the legal framework regulating public consultations was identified. In this connection, proposals are made for supplementing and amending the legislation acts.
THE PRELIMINARY REQUESTS - A BRIEF OVERVIEW OF THE PRACTICE OF THE VARNA ADMINISTRATIVE COURT
Authors:   Varna Administrative Court, Shirvaniyan Mariyana
Published: September 2022

The report reviews the preliminary rulings made by the judges at the Administrative Court in Varna and the effects of the interpretations given by the Court of Justice on our national law and case law.
PARTICULARITIES OF THE APPEAL BEFORE THE COURT OF ACTS ISSUED UNDER THE TAX AND SOCIAL SECURITY PROCEDURAL CODE
Authors:   Administrative court - Varna, Racheva Darina
Published: September 2022

The Tax and Social Security Procedural Code regulates all procedures involving the revenue authorities. These procedures and their final acts differ largely, as well as differ the modalities of their appeal. The report contains brief overview of the main procedures in the Tax and Social Security Procedural code with a focus on the appeal before the courts of the acts for adjustment of tax and social security contributions.
FOR THE "CIVIL CONFISCATION" OF ILLEGALLY ACQUIRED PROPERTY AND THE ENGEL CRITERIA
Authors:   UNWE, Hadzhiyska Adelina
Published: September 2022

This article aims to analyze civil confiscation in the context of the ECtHR's autonomous interpretation of the concept of "criminal charge". In this regard, the approved algorithm for verification is subjected and an assessment is made whether the so-called "civil confiscation" is criminal in nature. Attention is also paid to the legislative approach in settling this type of confiscation in accordance with the set minimum standards of European Union law.
THE ACTIVITY OF THE ADMINISTRATIVE COURT - VARNA IN THE 15 YEARS OF ITS EXISTENCE
Authors:   Chairman of Varna Administrative Court, Yanakieva Elena
Published: September 2022

The report reviews the creation and development of the system of administrative courts in the Republic of Bulgaria and in particular the Administrative Court of Varna. The challenges are presented both to the judges in the implementation of the legislation - national and European Union, and to the court employees in reaching the standards for the quality of service. Trends and good practices have been identified and conclusions drawn.
FOR CERTAIN FEATURES OF THE ADMINISTRATIVE CONTROL UNDER THE HEALTH INSURANCE ACT
Authors:   University of Economics - Varna, Yolova Galina
Published: September 2022

The elaboration analyzes the legal framework regulating the administrative control under the Health Insurance Act. By establishing the individual levels and the related control bodies, the types and mechanisms of control impact are structured, giving them typification and a brief analysis and deriving conclusions and summaries.
IMPACT ASSESSMENT IN THE STANDARD-SETTING PROCESS - A NECESSARY INSTRUMENT FOR THE PREPARATION AND ADOPTION OF LEGISLATIVE INSTRUMENTS
Authors:   Medical University - Plovdiv, Mavrov Momchil
Published: September 2022

The report examines the legal framework and its amendments, analyses of the legislative process in recent years. It outlines the main problems in the preparation of impact assessments of legal acts, on the basis of which proposals for improving the legislative process are made.
Meatless Days: A Post-Colonial Study of Overlapped Identities, Migrations and Memories
Authors: Hassan Shahzaib
Published: September 2022

This research paper aims to critically analyze the political, lingual and religious identity crises of the people of the third world. For that purpose, the primary text selected is Meatless Days written by Sara Suleri. The theoretical framework employed to provide character analysis is post-colonialism of Edward Said and Gayatri Spivak. Throughout this research, the concept of “the orient" and "the occident" (Selden et al. 220) given by Said is invoked in addition to the concept of “anomaly” given by Spivak. Firstly, the primary resource is analyzed from the theoretical lens of Said and Spivak in order to provide a wider commentary on the political, lingual and religious identities of the people of the third world. Secondly, this research divests the myths, established by the Western philosophers regarding "the orient" (people of the Global South/East or third world) as irrationally religious, apolitical and amoral, through the primary resource. Lastly, this research paper establishes a case for fluidity of identities, of characters presented in Meatless Days, as a result of dislocation and migration.
Pengaruh Disiplin Kerja, Fasilitas Kerja dan Motivasi, terhadap Produktivitas Pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Labuhanbatu
Authors: Lestari Fitri Indah , Siregar Nurintan Asyiah , Musannif Zulkifli
Published: September 2022

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja, fasilitas kerja, motivasi terhadap produktivitas pegawai pada Kantor Kesattuan Bangsa dan Politik Kabupaten Labuhanbatu. Sampel yang digunakan dalam penelitian ini adalah seluruh pegawai yang berjumlah 30 pegawai. Metode pengumpulan data menggunakan Skala Likert. Berdasarkan dari hasil penelitian secara parsial (Uji T) menunjukkan bahwa Disiplin Kerja (X1) terdapat pengaruh yang positif dan signifikan terhadap Produktivitas Pegawai (Y) pada kantor Kesatuan Bangsa dan Politik Kabupaten Labuhanbatu dengan thitung 2,219 >  ttabel  1,705 dengan taraf signifikan 0,035 < 0,05. Fasilitas Kerja (X2) terdapat pengaruh yang positif dan signifikan terhadap Produktivitas Pegawai (Y) pada kantor Kesatuan Bangsa dan Politik Kabupaten Labuhanbatu, dengan nilai thitung 3,982 >  ttabel  1,705 dengan taraf signifikan 0,000 < 0,05. Motivasi (X3) tidak terdapat pengaruh yang positif dan signifikan terhadap Produktivitas Pegawai (Y) pada kantor Kesatuan Bangsa dan Politik Kabupaten Labuhanbatu, dengan nilai thitung 1,062 <  ttabel  1,705 dengan taraf signifikan 0,298 > 0,05. Berdasarkan uji serempak (Uji F) menunjukkan bahwa Disiplin Kerja, Fasilitas Kerja, dan Motivasi secara simultan berpengaruh positif dan signifikan terhadap Produktivitas Pegawai pada Kantor Badan Kesatuan Bangsa dan Politik Kabupaten Labuhanbatu, dengan nilai Fhitung 5,390 > Ftabel 2,96 dengan taraf siginifikan 0,005 < 0.05. Berdasarkan hasil Uji Koefisien R Square menunjukkan bahwa variabel Produktivitas Pegawai pada Kantor Badan Kesatuan Bangsa dan Politik Kabupaten Labuhanbatu dapat dijelaskan oleh variabel Disiplin Kerja, Fasilitas Kerja, dan Motivasi sebesar 38,3% sedangkan sisanya 61,7% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini
The Reduction Of Water Level In Used Cooking Oil Using Bagasse Charcoal (Saccharum officinarum)
Authors: Giovani Kharisma Islamia Nanda , Purwati Purwati
Published: September 2022

Recycling technology processes used cooking oil into reusable oil using bagasse as an absorbent material,  to determinate the decrease in water content in used cooking oil using bagasse chacoal. the reseach method is experimental. The sample used is used cooking oil. Water level before the addition of bagasse charcoal was 0,3%. This results after the additional of bagasse charchoal with variation of immersion time 1x24 hours, 2x24 hours and 3x24 hours was 0,1%, 0,03%, and 0,02%.There is reducing in water level after soaking using bagasse charcoal. Water level from used cooking oil more smaller after the addition of soaking time by bagasse charcoal.
Pengaruh Konsentrasi Asam Stearat Terhadap Mutu Fisik Losion Ekstrak Daun Nangka (Arthocarpus heterophyllus) Sebagai Antioksidan
Authors: Agasta Natasya Sava , Aisiyah Siti , Rahayu Mamik Ponco
Published: September 2022

Jackfruit leaf extract was developed into a lotion preparation to increase skin moisture and prevent the skin from being exposed to free radicals.  The purpose of this study was to determine the effect of variations in stearic acid base on physical quality, differences in antioxidant activity in jackfruit leaf extract and preparations, best formula that can provide antioxidant activity.Jackfruit leaf extract was obtained by maceration using 70% ethanol and then formulated with a concentration of 6% jackfruit leaf extract and variations in stearic acid base 2%, 3%, and 4%. This study used the DPPH method to determine antioxidant activity and ANOVA for statistical analysis.  This study obtained the IC50 value of jackfruit leaf extract of 64.5616 ppm. Variations of stearic acid have an effect on the physical quality and value of antioxidant activity. The IC50 value of jackfruit leaf extract and lotion was different due to the presence of additional ingredients in the lotion.  The best formula from this research, formula has the best physical quality value, with the IC50 value of the extract in the formula 70.6862 ppm and the IC50 value of the base in the formula 1179.3357 ppm.
Formulasi dan Uji Sun Protection Factor (SPF) SediaanKrim Ekstrak Etanol 70% Daging Buah Labu Kuning (Curcubita Maxima Durch) Secara In Vitro
Authors: Cahyani Ayu Sonia , Erwiyani Agitya Resti
Published: September 2022

Kosmetik perawatan kulit wajah yang banyak digunakan tersedia dalam berbagai bentuk, salah satunya yaitu bentuk sediaan krim. Kandungan flavonoid buah labu kuningmemiliki potensi dari labu kuning sebagai antioksidan dan tabir surya dimanfaatkan dalam bentuk sediaan krim yang sangat praktis penggunaannya. Efektivitas sediaan dalam melindungi kulitdari radiasi sinar UV biasanya dinyatakan dengan nilai SPF. Tujuan dari penelitian ini yaitu untuk mengevaluasi sifat fisik sediaan krim ekstrak etanol 70% daging buah labu kuning (Cucurbita maxima D.) dengan konsentrasi berbeda dan penentuan nilai Sun Protection Factor (SPF) secara in vitro menggunakan spektrofotometri UV-Vis. Penelitian ini menggunakan metode eksperimental. Daging buah labu kuning (Cucurbita maxima D.) yang telah dilakukan ekstraksi menggunakan metode maserasi kemudian dilanjutkan pembuatan formulasi krim dan penentuan nilai Sun Protection Factor (SPF) secara in vitro dengan metode Mansur dan A.J. Petro. Hasil uji sifat fisik sediaan krim memenuhi persyaratan sediaan krim yang baik kecuali pada uji daya sebar karena kurang dari 5-7 cm. Nilai SPF sediaan krim pada formula basis(0%), formula I (5%), formula II (10%) dan formula III (15%) memiliki rerata nilai SPF 0,59±0,225 (tidak memiliki efektivitas tabir surya), 2,83±1,164 (minimal), 4,43±0,266 (sedang), 6,98±0,099 (ekstra) berdasarkan perhitungan Mansur dan 1,28±0,132 (bukan merupakan tabir surya), 3,80±2,003 (minimal), 7,55±0,913 (minimal), 25,22±1,493 (sedang) berdasar perhitungan A.J. Petro. Sediaan krim ekstrak etanol 70% daging buah labu kuning dengan konsentrasi 0%, 5%, 10% dan 15% memiliki sifat fisik yang kurang baik, pada uji daya sebar tidak masuk kriteria krim yang baik 5-7 cm. Peningkatan konsentrasi ekstrak etanol 70% daging buah labu kuning memberikan nilai SPF yang berbeda.Kata Kunci : Krim, Daging buah labu kuning, SPF
Legislator criticism of a candidate’s conspiracy beliefs reduces support for the conspiracy but not the candidate: Evidence from Marjorie Taylor Greene and QAnon
Authors: Wu Victor , Carey John , Nyhan Brendan , Reifler Jason
Published: September 2022

In November 2020, Georgia Republican Marjorie Taylor Greene became the first open supporter of QAnon to be elected to the United States Congress. Despite criticism from Democrats, Republicans, and the media for her belief in this dangerous conspiracy theory, Greene remains a prominent national figure and a member of Congress. In a large survey experiment examining the effects of criticisms of Greene by different sources, we found that criticism of Greene from a Republican or a Democratic official reduced positive feelings toward QAnon but not Greene herself. However, unsourced criticisms and criticisms from media figures failed to measurably affect feelings toward either Greene or QAnon. Our results suggest that public officials have a unique responsibility to criticize misinformation, but they also highlight the difficulty in shifting attitudes toward politicians who embrace and spread falsehoods.
Pengaruh NIM, LDR, dan BOPO terhadap Profitabilitas Perbankan yang Tercatat di BEI Selama Pandemi
Authors: Puspitasari Citra , Aprilia Fauziah , Mentarie Mentarie , Bilkis Mulia Saba
Published: September 2022

This research aims to determine the effect of Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Operational Cost to Operational Income (BOPO) towards Bank Profitability (Return on Equity) that listed on Indonesia Stock Exchange through Covid-19 pandemic in 2020 period. The population of data that used in this research are all banks listed on the Indonesian Stock Exchange. The sample selection in this research used a purposive sampling method with 3 criteria, so 14 banks with a higher amount of equity have been selected as a samples. Using the financial statement from quarter 1 until quarter 4 in year 2020, so the sample that will be tested amount as 56 data. The data analysis method in this research is multiple regression analysis using the SPSS version 16 application program. The research shows the result that NIM and BOPO did not have an effect to bank profitability (ROE), while LDR has negative effect to ROE. Where NIM, LDR, and BOPO simultaneously have an effect on ROE of 57.1% while the remaining 42.9% is influenced by other variables which are not used in this research.
Analisis Faktor yang Memengaruhi Minat Penggunaan P2P Lending pada Pelaku UMKM
Authors: Diana Diana , Robin Robin
Published: September 2022

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel pengetahuan, reputasi, kualitas informasi, dan risiko yang dirasakan terhadap minat penggunaan P2P lending dengan variabel mediasi persepsi dan kepercayaan. Penelitian ini dilakukan dengan metode survei penyebaran kuesioner kepada 197 responden dan diuji dengan menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan adanya hubungan signifikan positif yang kuat antara variabel kepercayaan terhadap minat untuk menggunakan P2P lending
Auditor Burnout: Anteseden dan Konsekuensi
Authors: Utami Laras Fuji , Jalil Fitri Yani
Published: September 2022

This study aims to examine the effect of role pressure (role ambiguity, role overload, role conflict) and job demand on burnout felt by the auditor and the impact caused by the auditor on the auditor's job outcomes (job performance, job satisfaction, turnover intention) and commitment professional auditor. This study used primary data through the distribution of questionnaires to auditors in Indonesia, both those who had obtained a Certified Public Accountant (CPA) and those who had not. The method of determining the sample used in this study was convenience sampling. The number of auditors sampled was 73 auditors. The analytical method to test the hypothesis used by researchers was using SmartPLS 3.0.

The results of this study indicate that the role ambiguity is not significant negative effect on burnout, role overload is not significant positive effect on burnout, role conflict has a significant positive effect on burnout, job demand is not significantly positive effect on burnout, burnout has a significant negative effect on job performance, burnout has a negative effect significant to job satisfaction, burnout has a significant positive effect on the turnover intention, and burnout has a significant positive effect on professional commitment.

Keyword: role stressor, job demand, burnout, job outcomes, professional commitment
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Krisyadi Robby , Novilim Novilim
Published: September 2022

The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance.

Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software.

The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Kinerja Keuangan Perbankan
Authors: Putri Weny , Kesaulya Feby Astrid , Khairunnisa Khairunnisa
Published: September 2022

This study aims to identify whether financial ratios as measured by non-performing loans (NPL) and Loan To Deposit Ratio (LDR) have an effect on financial performance which is proxied by Net Interest Margin (NIM). The results of this study found that the level of bad loans or NPLs had a negative effect on financial performance. This is because the Bank's income does depend on the receipt of loan interest from the Customer. Meanwhile, LDR does not have a positive effect on financial performance with the assumption that a low LDR will cause the company's liquidity to increase and in the end it will also increase the quantity of idle funds which will have a direct impact on financial performance.
Analisis Determinan Penghindaran Pajak di Indonesia
Authors: Tanujaya Kennardi , Erna Erna
Published: September 2022

The purpose of this research is to determine the factors that impact tax avoidance in Indonesia. The factors used in this research are profitability, leverage, firm size, capital intensity, proportion of independent commissioner, audit quality, and audit committee. Purposive sampling method used to determine the object of research. The object of research is all companies’ financial statements which listed on the Indonesia Stock Exchange period 2015-2019. A total of 210 companies were used as research samples for the effective tax rate measurement and 230 companies were used as research samples for the cash effective tax rate measurement. The results indicate that profitability, leverage, and firm size have a significant effect on tax avoidance measure by effective tax rate. Capital intensity, proportion of independent commissioner, audit quality, and audit committee have no significant effect. The results indicate that profitability, leverage, and proportion of independent commissioner have a significant effect on tax avoidance measure by cash effective tax rate while firm size, capital intensity, audit quality, and audit committee have no significant effect. Hence, the investor can consider risk of tax avoidance occurred in the Company that cause potential loss in the future through analysis from the financial ratio and the effectiveness of the corporate governance implemented.
Pengaruh Rasio Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia
Authors: Hardana Ali , Nasution Jafar
Published: September 2022

Purpose - Local governments with great authority in the current era of autonomy must be able to use the allocation to the maximum for the welfare of the community. The appropriate local government fiscal policy through the Regional Revenue and Spending Budget (APBD) is expected to increase the human development index to improve the welfare of the community. This research was conducted to find out how much influence the local government financial ratios have on the human development index, the ratio used is the ratio of the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the ratio of the effectiveness of local own revenue and the ratio of the effectiveness of the local tax.

Research Method - The type of data from this research is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regressions. Findings - The results of this research are that there is a very strong relationship between the degree of decentralization, the ratio of regional financial dependency, the ratio of regional financial independence, the ratio of the effectiveness of local own-source revenue, and the ratio of the effectiveness of local taxes and simultaneously affect the human development index.

Implication – There is a very strong relationship between the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the effectiveness ratio of regional original income and the effectiveness of regional taxes and have a simultaneous (together) effect on the human development index.
The Quality of Local Government Financial Report
Authors: Maspaitella Marcus R. , Mokodompit Mona Permatasari
Published: September 2022

Purpose - This study aims to analyze the influence of human resource competence, regional financial accounting information system, use of information technology and government internal control systems on the quality of local government financial report at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency.

Research Method - The research data was collected by giving questionnaires to the employees at BPKAD office of Manokwari regency who carry out tasks in the accounting and finance functions. The data was then analyzed using multiple linear regression analysis.

Findings - The results showed only the government internal control system factor that have influence on the quality of local government financial reports of BPKAD of Manokwari regency.

Implication - This study provides information that can be used as a consideration in making policies in order to improve the quality of locel government financial report by the local government in Manokwari Regency, particulary BPKAD.
Pengaruh Perceived Risk dan Herding Behavior terhadap Intensi Berinvestasi dengan Covid-19 sebagai Variabel Pemoderasi
Authors: Agustina Dian , Mussanadah Atik Ul , Kholifah Destya Winda , Sarniati Sarniati
Published: September 2022

Purpose – This study aims to examine the effect of COVID-19 on investment intentions, the effect of perceived risk and herding behavior on investment intentions, and the effect of perceived risk and herding behavior on investment intentions moderated by COVID-19.

Research Method - This research was conducted on individuals who have invested using purposive sampling. The number of samples obtained is 56 investors who invest in the capital market. The data were analyzed using SPSS version 25.

Findings - The results showed that perceived risk and herding behavior had a positive effect on investment intentions and COVID-19 moderated the relationship between herding behavior and investment intentions, but on the other hand, COVID-19 did not moderate the relationship between perceived risk and investment intentions.

Implication - This research is expected to contribute to improving the behavioral literature on financial markets related to the influence of perceived risk, herding behavior on investment intentions by adding COVID-19 as a moderating variable and to fill research gaps on investment interest during the COVID-19 pandemic in Indonesia which has not been widely studied. The results of the study can be used as consideration for stakeholders to increase individual investment intentions in the capital market by better understanding investor behavior, especially during the COVID-19 pandemic and the transitional period of economic recovery.
Fraud Awareness and Fraud Detection-Prevention Methods in The Indonesian Private and Public Sector
Authors: Yuri Iftikar Arif , Sari Maya Rizki
Published: September 2022

Purpose - To identify the level of awareness of fraud and methods for detecting and preventing fraud in several private and public companies in Indonesia.

Research Method - This research uses a quantitative approach to examine these problems. In this study, the sample consisted of directors, managers/supervisors, accountants and employees including internal auditors from public and private sector organizations in several Indonesian companies, especially in Riau and West Sumatra Provinces. Data collection techniques used online-based using Google Form distributed to respondents.

Findings - Total of 34 respondents who filled out the questionnaire resulted in the findings of around 76% of employees and managers working in private and public companies being aware of fraud and important factor for companies to consider. Meanwhile, in terms of tools/steps in preventing and detecting fraud in their organization, they are Internal Audit (94.1%), background check of prospective employees (91.2%) and also the Internal Control System (91.2%) which is a mechanism perceived effectiveness by employees within the organization.

Implication - Gratification reports from workers, socialization of GCG understanding, if necessary cooperate with state financial transaction supervisors on suspicious transactions in the accounts of workers and workers' families. Moreover, providing understanding in the form of training and socialization about the dangers of fraud and fraud prevention efforts in their organization. Prevention and detection methods need to be developed in the organization.
Determinan Pengungkapan Laporan Keuangan pada Kementerian/Lembaga
Authors: Teriyani Teriyani , Respati Novita Weningtyas , Fatimah Fatimah
Published: September 2022

Purpose - This study aims to test and analyze whether a total asset of, the number of work, an audit opinion, audit findings and the follow-up to the results of tests has had a significant effect on the level of the disclosure of the financial report of the ministries /state institutions.

Research Method - This research uses data from ministries / institutions that have been audited by BPK during the 2016-2018 period and the 2016-2018 BPK Audit Result Summary. The population used in this study was 86 ministries / institutions throughout Indonesia with purposive sampling technique of selecting samples of 72 ministries / institutions. The analytical method used is multiple linear regression analysis.

Findings - The results show that total assets and audit opinion have a positive effect on financial statement disclosure. The number of work units and the number of audit findings have no effect on the disclosure of financial statements. Meanwhile, the follow-up on examination results has a negative effect on financial statement disclosure reference and abbreviation. 

Implication - Hance, ministries / institutions are expected to improve human resources, especially financial report preparers to increase understanding in the field of accounting through the implementation of training in order to be able to prepare reliable and quality financial reports that can increase public accountability and transparency through a full disclosure of financial statements.
Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan
Authors: Meiliana Meiliana , Julia Iven
Published: September 2022

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership.

Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression.

Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of director’s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership.

Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.
Urgensi Perlindungan Data Pengguna Financial Technology terhadap Aksi Kejahatan Online di Indonesia
Authors: Stevani Winnie , Sudirman Lu
Published: September 2022

The ease and sophistication of technology is used as a loophole for illegal persons to carry out their crimes against the personal data of fintech users so that this problem must be positioned as an urgency of legal protection for the privacy rights of each individual. This incident is also supported by the Covid-19 pandemic because all activities must be carried out online. With these problems, this study aims to determine the legal effectiveness of personal data protection in Indonesia and the resolution of the urgency of online crime against the personal data of fintech users. The results of this study indicate that the Indonesian government has not fully realized this crucial theme so that the protection of personal data cannot be carried out optimally by law enforcement officers. Therefore, this research will focus on a description of the importance of personal data protection in Indonesia, the forms of online crimes committed by illegal fintechs, and the resolution of the urgency that arises in the protection of personal data.
Perluasan Kewenangan Mahkamah Konstitusi: Penerapan Constitutional Complaint dalam Menjaga Hak Konstitusional Warga Negara
Authors: Taniady Vicko , Furqoni Laili
Published: September 2022

Indonesia sebagai negara hukum sudah seyogyanya memenuhi dan melindungi hak konstitusional warga negara. Namun, fakta dilapangan menunjukkan bahwa kerap terjadinya pelanggaran hak konstitusional oleh organ negara. Tujuan penelitian ini adalah untuk mengkaji problematika pelanggaran hak konstitusional serta mengusulkan adanya penerapan constitutional complaint untuk menjaga hak konstitusional warga negara di Indonesia. Penelitian ini menggunakan metode hukum normative. Hasil penelitian ini menunjukkan bahwasanya upaya pengadopsian constitutional complaint menjadi urgensi yang harus diterapkan. Perlu adanya perluasan kewenangan MK sebagai the guardian of constitution dalam menerapkan constitutional complaint untuk menjaga hak konstitusional warga negara. Penelitian ini juga menggunakan studi komparatif Jerman dan Korea Selatan yang telah mengadopsi constitutional complaint yang tertuang dalam konstitusi. Sehingga, pengadopsian constitutional complaint melalui MK, diperlukannya upaya untuk amandemen UUD NRI 1945 dan revisi UU MK sebagai dasar hukum yang pasti.
Strangulated Umbilical Hernia: A Case Report
Authors: Putra Tito Ade , I Gede Swedagatha
Published: September 2022

Background: The abdominal wall hernia repair was one of the most frequently performed operations by general surgeons worldwide. The second most common hernia operation is repairs of umbilical hernia. It is estimated that 5% of individuals will develop an abdominal wall hernia over their lifetime. This study aimed to present a case of strangulated umbilical hernia.

Case presentation: 51 years old male patient presented with sharp, non-radiating pain in the left abdominal region, obstipation, and noted bulge at his umbilicus about one year ago that did not shrink when he was lying down two days ago, the diameter about 7 cm. A plain Abdominal X-ray showed partial small bowel obstruction. The patient was taken to the operation theatre for laparotomy resection and reanastomose ileum and repair hernia defect with mesh. Prior to surgery, the patient received antibiotic therapy with Cefazolin 2gr intravenous, and the nasogastric decompression tube (NGT) was installed. On exploration, it was found necrotic ileum along 15 cm and performed resection, followed by end-to-end anastomosis. After the surgical procedure, the patient's hemodynamics was stable.

Conclusion: Overall mortality and prognosis of hernia are influenced by whether the surgery was emergent or elective. Mortality is increased to up to 3% with emergency surgery for strangulated bowel, notably when bowel resection is performed.
Pelatihan Olahan Produk Berbasis Bahan Pangan Lokal Hasil Buruan SAE (Sehat, Alami, Ekonomis)
Authors: Marini Sri , Amalia Juliana Monika Intan  , Intan Medya Ratna Pury  , Surya Aditya Wahyono  , Geri Supriadi
Published: September 2022

Kondisi 96% pasokan pangan kota Bandung berasal dari luar daerah menjadi fokus pemerintah daerah dalam pengembangan konsep urban farming. Melalui program Buruan Sae diharapkan dapat membangun ketahanan pangan daerah. Tujuan pengabdian untuk meningkatkan pemanfaatan bahan pangan hasil Buruan Sae sehingga menjadi peluang bisnis untuk dikembangkan. Komoditi hasil Buruan Sae belum dapat diberdayakan secara optimal oleh kelompok tersebut. Hasil tersebut sebatas dimanfaatkan untuk keperluan harian dan dikonsumsi segar. Pengolahan dapat memperpanjang daya simpan dan meningkatkan value komoditi. Untuk menjawab permasalahan kemitraan diperlukan solusi. Solusi yang ditawarkan kemitraan masyarakat ini: pemberian pengetahuan karakteristik komoditi berbasis pangan lokal dan menggali potensi produk sekitar, pelatihan mengolah produk hasil Buruan Sae, dan edukasi di bidang pemasaran. Pelatihan disampaikan oleh pemateri yang handal di bidangnya sehingga permasalahan yang ada di mitra menemukan solusi. Materi meliputi pengolahan pangan lokal menjadi produk yang potensial. Mitra juga didampingi dalam praktek pengolahan. Hasil yang diharapkan, mitra dapat mengaplikasikannya di kelompoknya.
TPQ Smart Rudlotul Jannah dengan Tabung Putar Guna Penguatan Kemampuan Menghitung
Authors: Fitria Khasanah  , Yunita Oktavia Wulandari  , Cynthia Tri Octavianti
Published: September 2022

Banyak guru TPQ yang tidak memenuhi kualifikasi akademik dan kompetensi yang dipersyaratkan oleh peraturan pemerintah. Guru TPQ di sini umumnya telah mengajar selama 5 tahun atau lebih. Sementara itu, pengalaman di bidang pelatihan yang relevan dengan profesinya masih sangat terbatas. Latar belakang pendidikan, pengalaman mengajar, pelatihan yang relevan, dan keterampilan yang kurang memadai mempengaruhi kualitas pembelajaran matematika. Berdasarkan hasil wawancara dengan guru di bidang ini, sebagian besar orang tua menginginkan anaknya menjadi melek huruf dan berhitung. Salah satu alasan di balik tingginya permintaan ini adalah persiapan anak-anak untuk memasuki sekolah dasar. Metode kegiatan ini berupa program pendampingan penggunaan media pembelajaran matematika bagi guru TPQ ROUDLOTUL JANNAH Karang Besuki menggunakan Tabung Putar. Sasarannya adalah para guru TPQ dengan latar belakang pendidikan tinggi atau sederajat yang terdaftar di TPQ ROUDLOTUL JANNAH. Oleh karena itu, terbentuklah “TPQ SMART ROUDLOTUL JANNAH Karangbesuki dengan Tabung Putar” dengan tujuan untuk memperkuat kemampuan berhitung.

Top of Form
Pendampingan Perhitungan Harga Pokok Produksi Berdasarkan Pesanan Pada Usaha Wahab Rotan Palembang
Authors: Periansya Periansya , Sopian Ar  , Firmansyah  , Putri Indah Sari
Published: September 2022

Pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan perhitungan harga pokok produksi berdasarkan pesanan. Pelaksanaan kegiatan ini dilakukan dengan memberikan pendampingan dan pembimbingan atas perhitungan harga pokok produksi berdasarkan pesanan.Hasil kegiatan menunjukkan bahwa pemilik usaha yang selama ini tidak memahami pentingnya perhitungan harga pokok produksi berdasarkan pesanan akhirnya menyadari  manfaat penyusunan perhitungan ini. Pendampingan ini dilaksanakan dengan dengan mengenalkan klasifikasi biaya kemudian membuat perhitungan harga pokok produksi dan dilanjutkan dengan harga pokok produksi berdasarkan pesanan. Setelah pemilik memahami cara menghitung secara sederhana, pendampingan dilanjutkan dengan memsimulasikan perhitungan harga pokok produksi berdasarkan pesanan. Dari praktik perhitungan tersebut diperoleh hasil pemilik nantinya mampu untuk membuat perhitungan sendiri sehingga dapat mengurangi kerugian yang akan terjadi nantinya.
Pendampingan Pengelolaan Bank Sampah Pada Kelompok PKK di Desa Besito
Authors: Zaenal Afifi  , Sukma Wijayanti
Published: September 2022

Sampah merupakan permasalahan yang sering dihadapi baik oleh negara maju maupun negara berkembang, salah satunya Indonesia. Bank sampah adalah salah satu alternatif untuk menangani masalah sampah yang membawa manfaat ekonomi bagi pelakunya. Namun, belum banyak masyarakat yang terampil melaksanakan prosedur bank sampah. Metode yang dilakukan dengan observasi dan perencanaan, pelaksanaan dan observasi. Hasil dari kegiatan ini,  setelah mengikuti pelatihan tentang bank sampah, warga desa Besito sudah mengetahui cara mengelola sampah keluarga menggunakan bank sampah.
miRNA therapeutics in precision oncology: a natural premium to nurture
Authors: Jain Chakresh Kumar , Srivastava Poornima , Pandey Amit Kumar , Singh Nisha , Kumar R Suresh
Published: September 2022

The dynamic spectrum of microRNA (miRNA) has grown significantly over the years with its identification and exploration in cancer therapeutics and is currently identified as an important resource for innovative strategies due to its functional behavior for gene regulation and modulation of complex biological networks. The progression of cancer is the consequence of uncontrolled, nonsynchronous procedural faults in the biological system. Diversified and variable cellular response of cancerous cells has always raised challenges in effective cancer therapy. miRNAs, a class of non-coding RNAs (ncRNAs), are the natural genetic gift, responsible to preserve the homeostasis of cell to nurture. The unprecedented significance of endogenous miRNAs has exhibited promising therapeutic potential in cancer therapeutics. Currently, miRNA mimic miR-34, and an antimiR aimed against miR-122 has entered the clinical trials for cancer treatments. This review, highlights the recent breakthroughs, challenges, clinical trials, and advanced delivery vehicles in the administration of miRNA therapies for precision oncology.
Research on Automatic Reading Recognition of Wheel Mechanical Water Meter Based on Improved U-Net and VGG16
Authors: Chen Liukui , Sun Weiye , Tang Li , Jiang Haiyang , Li Zuojin
Published: September 2022

This paper proposes a deep learning scheme to automatically carry out reading recognition in wheel mechanical water meter images. Aiming at these early water meters deployed in old residential compounds, this method based on deep neural networks employs a coarse-to-fine reading recognition strategy, firstly, by means of an improved U-Net to locate the reading area of the dial on a large scale, and then the single character segmentation is performed according to the structural features of the dial, and finally carry out reading recognition through the improved VGG16. Experimental result shows that the proposed scheme can reduce the information interference of non-interested regions, effectively extract and identify reading results, and the recognition accuracy of 95.6% is achieved on the dataset in this paper. This paper proposes a new solution for the current situation of manual meter reading, which is time-consuming and labor-intensive, errors occur frequently; and the transformation cost is high and difficult to implement. It provides technical support for automatic reading recognition of wheel mechanical water meters.
A School Nurse Delivered Health Promotion Intervention on Diabetes Indices among overweight children
Authors: Ester Mary Pappiya  , Ibrahim Mubarak Al Baalharith  , Malarvizhi Jaya Kumar  , Yasodhamma  , Kalavalli
Published: September 2022

Globally, the rise in the prevalence of non-communicable illnesses is the most significant public health challengeof the 21st century, with childhood obesity playing a key role. Its well-known evidence that school-basedinterventions are effective in managing childhood obesity and diabetic profiles. The primary objective of this studywas to examine the school nurse delivered health promotion intervention on diabetes indices among overweightchildren.Methods: True experimental research design was carried out. A total of eight schools in all consented to take partin the investigation and the distribution of the schools were done randomly using the lottery technique. Childrenaged between 12 -18 participated in the intervention program and the children in the study group received aschool-based intervention for 16 weeks. The anthropometric measurements of weight, height and BMI wereassessed as primary outcomes and diabetes indices such as fasting and postprandial blood sugar were assessedas secondary outcomes. Comparison of baseline values band after the intervention was done through paired andunpaired t-tests.Results: Compared with the control group experimental group showed a decrease in weight (t=3.835 P<0.001) andbody mass index (t=1.724 P<0.001). Substantial changes in the fasting blood sugar (t=0.135, p=0.0893) and postprandial blood sugar (t=2.282, p=0.023). Additionally, there was a link between fasting sugar and BMI that wasfavourable. After a 16-week intervention program, the postprandial blood glucose level in the experimental groupshowed a significant positive connection (r=0.706 p0.001, r=0.628 p0.001, r=0.567 p0.00).Conclusion: Despite the fact that a lot of research has focused on the impact of childhood obesity and thesignificance of the diabetic profile. This study demonstrated that the physical activity-based intervention helped the obese children significantly in improving their physical health status and reducing complications on healthissues related to diabetes. In order to screen diabetic students and conduct screening procedures, additional policyand protocol need be implemented in school settings.
Werkstückhandling an Bearbeitungszentren
Authors: Junghanns Heinrich
Published: September 2022

Kunststoffteile machen selten den Großteil der Kosten einer Anlage aus. Oft jedoch werden sie am Ende montiert. Nicht pünktlich geliefert, stockt die ganze Produktion. Für einen Kunststofftechnik-Betrieb ist daher Zuverlässigkeit so wichtig wie Qualität. Garantiert wird dies nun auch mit einem automatisierten 5-Achs-Bearbeitungszentrum von Hurco.