bluuebunny/crossref_metadata_2025 huggingface dataset:
A Pragma linguistic Study of Assertion in Selected English Political Texts
Authors:   كلية التربية للعلوم الإنسانية، جامعة ديالى، قسم اللغة الإنكليزية، ديالى، 32001، العراق, محمد حميد هديل , عبد الله محمود علي ,   كلية التربية للعلوم الإنسانية، جامعة ديالى، قسم اللغة الإنكليزية، ديالى، 32001، العراق
Published: December 2023

The current study is an attempt to explore the communicative functions of the language in the speeches of the presidents investigating the employment of illocutionary acts in two remarkable speeches of Joe Biden and Boris Johnson which belong to two different districts. The study aims at: analyzing the types of speech acts performed and examine each speech act according to the contextual criteria, highlighting the diverse types of forces within each speech act, stating the illocutionary act of assertion, and unfolding the similarities and differences in the way Biden and Johnson employ speech act theory to achieve their communicative goals. The data selected have been analyzed according to Searle`s model of speech acts Searle, (1969), (1979) and Vander vaken (1985). And employment of Searle felicity conditions in analyzing the speeches of Biden and Johnson. There are some differences in number and types of illocutionary acts of assertion used by Biden and Johnson for instance, the most frequent illocutionary act in both speeches is illocutionary act of Asserting There are some linguistic markers that are used by the politician in their speeches to show assertion The President Biden uses illocutionary acts of assertion more than the PM Johnson. The total frequency of illocutionary act in Biden's speech is 12 whereas in Johnson's speech is only 8 illocutionary acts. The most illocutionary act of assertion in Biden's speech is illocutionary act of Asserting with 25 % as shown in table 1, whereas in Johnson's speech is the illocutionary act of Asserting and Predicting with 25% as shown in table 2.
Isothermal Modelling of the Adsorption of Crystal violet onto Modified Charred Rice Husk
Authors: Dan-Iya Bilal Ibrahim , Khayat Mohd Ezuan , Shukor Mohd Yunus
Published: December 2023

The rice milling process produces rice husk as a by-product. It is one of the most important agricultural leftovers in terms of volume. The data of the sorption isotherm of crystal violet (CV) sorption onto modified charred rice husk, which was plotted using linearized plots of isothermal models were reanalyzed using twenty isothermal models using nonlinear regression. Nineteen models — Henry, Langmuir, Freundlich, Jovanovic, Redlich-Peterson, Sips, Toth, Hill, Khan, BET, Vieth-Sladek, Radke-Prausnitz, Fritz-Schlunder III, Unilan, Baudu, Marczewski-Jaroniec, Fritz-Schluender IV, Weber-van Vliet and Fritz-Schluender V – fitted the data best using non-linear regression. Statistical analysis based on error function analyses such as root-mean-square error (RMSE), adjusted coefficient of determination (adjR2), accuracy factor (AF), bias factor (BF), Bayesian Information Criterion (BIC), corrected AICc (Akaike Information Criterion), and Hannan-Quinn Criterion (HQC) showed that Jovanovic model was the best model. The maximal adsorption capacity in the Jovanovic model, expressed in milligrams per gram (mg/g), is denoted by qmJ while Kj is the Jovanovic constant, and the calculated values were 55.979 mg/L (95% confidence interval; 52.556 to 59.403) and 0.010 (95% confidence interval; 0.008 to 0.012), respectively. The nonlinear regression method provides parameter values within the 95% confidence interval, facilitating improved comparability with prior research.
FORENSIC SUPPORT OF THE INVESTIGATOR'S ACTIVITIES TO ACHIEVE A COMPROMISE BETWEEN OF THE PROSECUTION AND DEFENCE AS AN IMPORTANT COMPONENT OF THE METHODOLOGY OF INVESTIGATION OF ROAD TRAFFIC OFFENCES
Authors: Попова Е.И. , Сандакова А.Б.
Published: December 2023

Введение. В статье обращается внимание на то, что такое важное как в теоретическом, так и в практическом плане направление, как криминалистическое обеспечение деятельности следователя по достижению компромисса стороны обвинения и защиты, до настоящего времени не становилось предметом серьезных научных криминалистических исследований. Материалы и методы. При проведении исследования за основу был принят всеобщий диалектический метод научного познания; использовались и другие методы: анкетирование, интервьюирование, анализ, синтез, аналогия, системный и др. Результаты исследования. Позволили актуализировать необходимость создания системы рекомендаций, образующих криминалистическое обеспечение деятельности следователя по достижению компромисса стороны обвинения и защиты; обозначить основные направления формирования такой системы рекомендаций, определить ее место в структуре частной криминалистической методики расследования ДТП. Выводы и заключения. Определены условия, при которых следователем для решения тактических задач расследования может быть принято решение о применении по уголовному делу о преступлении, квалифицированном по ст. 264 УК РФ, компромиссных норм. Акцентируется внимание на том, что одним из главных таких условий должен быть приоритет защиты прав и законных интересов потерпевших.

Introduction: the article draws attention to the fact that such an important both in theoretical and practical terms direction, as criminalistics support of the investigator's activity to achieve a compromise of the prosecution and the defense, until now has not become the subject of serious scientific criminalistics research. Materials and Methods: When conducting the research, the universal dialectical method of scientific cognition was taken as a basis; other methods were also used: questionnaire survey, interviewing, analysis, synthesis, analogy, systemic, etc. The Results of the Study: allowed to actualise the need to create a system of recommendations that form the criminalistic support of the investigator's activity to achieve a compromise of the prosecution and defence; to identify the main directions of the formation of such a system of recommendations, to determine its place in the structure of the private criminalistic methodology of road traffic accident investigation. Findings and Conclusions: The conditions under which the investigator for solving tactical tasks of investigation can decide to apply compromise norms in a criminal case about an offence qualified under Art. 264 of the Criminal Code of the Russian Federation are defined. It is emphasised that one of the main such conditions should be the priority of protection of the rights and legitimate interests of victims.
PROMISING AREAS OF COOPERATION BETWEEN CONTROLLING AND LAW ENFORCEMENT AGENCIES AND LAW ENFORCEMENT AGENCIES IN IDENTIFYING SIGNS OF OFFENCES AGAINST CULTURAL PROPERTY
Authors: Барнев И.С.
Published: December 2023

В статье рассматриваются перспективные направления взаимодействия контролирующих и правоохранительных органов при выявлении признаков преступлений, посягающих на культурные ценности. Сделан вывод о необходимости взаимодействия по различным направлениям как внутригосударственного, так и международного уровня, в частности для разработки конструктивного решения проблем выявления контролирующими органами признаков преступлений, посягающих на культурные ценности. Предложены два направления совершенствования механизма взаимодействия.

The article deals with the promising areas of interaction between regulatory and law enforcement agencies in identifying signs of crimes that infringe on cultural values. It is concluded that there is a need for interaction in various areas of both domestic and international cooperation, in particular, to develop a constructive solution to the problem of identifying signs of crimes infringing on cultural values by regulatory authorities, two directions for improving the mechanism of interaction are proposed.
ENVIRONMENTAL LITERACY AND LEARNING RESOURCES: PANACEA TO EMERGING DRIFT IN COMMUNITIES FOR SUSTAINABLE ENVIRONMENTAL DEVELOPMENT
Authors: JIMOLA Folasade              Esther , OMODUN Kemisola           Julianah
Published: December 2023

The study was conducted to create awareness about environmental literacy as part of the 17 sustainable development goals and mitigate environmental challenges at the primary school level. To achieve this, the study examined primary school teachers’ perceptions of picture books and animated cartoons as learning resources to create awareness; investigated the learning resources available and employed in primary schools for teaching/learning environmental-related topics; and highlighted the inhibitors of learning resources of picture books and animation cartoons. The study adopted a descriptive research of the survey type using quantitative method. A total of 60 primary school teachers in Ekiti State, Nigeria participated in the study. A questionnaire and a checklist were used for data collection. The data were analyzed through descriptive statistics. Findings revealed that respondents have positive perceptions of picture books and animated cartoons. The findings showed learning resources that were available, unavailable, utilized, and unutilized in teaching and learning of environmental-related topics. The findings also revealed inhibitors to the use of picture books and animation cartoons. It was suggested that primary school teachers should employ picture books and animated cartoons as learner-friendly learning resources to broaden pupils’ horizon about environmental sustainability in classrooms at the primary school level.
Diseño y validez de instrumento para medir legibilidad en tipos de letra para niños disléxicos españoles
Authors: Del Real-García María Fernanda
Published: December 2023

La legibilidad es la principal característica de accesibilidad que contiene un texto en relación con sus características gráficas. La legibilidad es subjetiva y varía según la demanda de grupos de individuos con similares características, especialmente aquellas relacionadas con los modelos de lectura y procesos cognitivos. Una de las principales dificultades de los individuos con dislexia es la dificultad en la lectura de textos, por lo que la demanda de este grupo de individuos en cuanto a la legibilidad de textos debería ser tomada en cuenta en la elaboración de material destinado a estos grupos. Este trabajo tiene por objetivo el diseño y validación de un instrumento para medir las características gráficas de las letras para favorecer la legibilidad en la lectura de textos en individuos con dislexia. Para el diseño y validación del instrumento se siguieron las etapas: 1) Definición y revisión del constructo, 2) Diseño y validación del instrumento, 3) Validación y fiabilidad del instrumento y 4) Prueba piloto. Las variables que se tomaron en cuenta fueron: 1) la velocidad lectora y 2) exactitud lectora, tanto en palabras y pseudopalabras con diferentes tipos de letra: Arial, MeMimas y Dixy Roman. El instrumento, con 54 ítems, fue validado por 4 expertos en diagnóstico de dislexia, usando el coeficiente alfa de Cronbach para medir la fiabilidad. En una última fase se llevó a cabo una prueba piloto a 10 alumnos con dislexia con las mismas características, los cuales mostraron diferencias significativas en cuanto a exactitud y rapidez en la lectura de textos. El resultado final es un instrumento, con 54 ítems, que contiene: Cuadernillo de protocolo de aplicación (general y subpruebas), cuadernillo de respuestas con Grupo Diana y Grupo Control y el material del niño, con 6 láminas, 3 con 40 palabras y 3 con 40 pseudopalabras.
LEAF DISEASE PREDICTION
Authors:   Sreyas Institute of Engineering and Technology, Mohan Dr.K. Madan
Published: December 2023

Leaf diseases are a major problem in agriculture, causing significant losses in crop yield and quality. Early detection of leaf diseases is essential for effective management, but it can be difficult and time- consuming to do manually. In recent years, there has been growing interest in the use of machine learning and computer vision techniques for leaf disease prediction. These techniques can be used to automatically extract features from leaf images that are indicative of disease, and then use these features to train a classifier that can distinguish between healthy and diseased leaves. Several studies have shown that machine learning-based methods can achieve high accuracy in leaf disease prediction. For example, one study reported an accuracy of 98% for detecting 10 different types of leaf diseases in tomato plants. The development of accurate and reliable leaf disease prediction methods has the potential to revolutionize the way that plant diseases are managed. By enabling early detection of diseases, these methods can help to reduce crop losses and improve crop yields Keywords CNN, Image processing, Convolution operations, Fully connected layer, Machine learning, Computer vision
The Effects of Cobalt Mining on Water Quality and the Dispersion of Contaminants in the Environment
Authors:   St.Wilfird’s PG College Jaipur, Sharma Dr. Prerna
Published: December 2023

Cobalt mining, essential for various technological advancements including battery production and electronics, has raised significant environmental concerns due to its potential impact on water quality and the release of contaminants into the surrounding ecosystems. This study aims to assess the repercussions of cobalt mining activities on water bodies and the fate of associated contaminants within the environment.Through a comprehensive literature review and field investigations, this research examines the mechanisms by which cobalt extraction processes, including open-pit mining and leaching techniques, contribute to water contamination. The study evaluates the release of heavy metals such as cobalt, nickel, copper, and arsenic, along with the formation of acid mine drainage (AMD), resulting from sulfide mineral exposure during mining operations. Furthermore, this investigation delves into the persistence and behavior of contaminants released during cobalt mining. It explores the long-term implications of heavy metal accumulation in sediments, soils, and biota, emphasizing the potential for biomagnification and ecological disruption within aquatic ecosystems.Human health concerns related to waterborne contaminants originating from cobalt mining activities are also addressed in this study, highlighting the risks associated with the consumption of contaminated water by local communities.The research findings underscore the necessity for robust environmental regulations, sustainable mining practices, effective waste management strategies, and remediation efforts to mitigate the adverse impacts of cobalt mining on water quality and environmental health. Furthermore, the study emphasizes the importance of continued monitoring and research to better understand the full extent of the problem and develop targeted solutions to safeguard water resources and ecosystems affected by cobalt mining. Keywords: Cobalt mining, Water contamination, Heavy metals, Acid mine drainage (AMD), Environmental impacts, Water quality degradation, Contaminants in mining, Aquatic ecosystems
A Study on Customer Relationship Management as a Competitive Strategy Adopted by Public Sector Banks with Reference to State Bank of India, Guwahati-The Customer’s Perspective
Authors:   School of Management, IMS Noida, Gupta Shikha
Published: December 2023

In the current era of economic revolution such as demonetization and digitization, banks are considered to be playing an important role. To sustain in this challenging environment, it is crucial that banks maintain good reputation with their customers. The survival of service organizations is imaginable only if they follow strong Customer Relationship Management practices. CRM is a strategy to acquire, grow and retain profitable customers in order to get competitive advantage. Banks are also such organizations that entirely subsist on their relationship with their customers. Therefore, it is extremely essential to understand if banks are following worthy CRM practices and whether customers are satisfied with these practices or not. In the light of this scenario, a research will be conducted to focus on customer’s perspective on various CRM strategies adopted by SBI. This research will be conducted to find out the satisfaction level of customers of SBI with its services. This research will aim at the problem that customers are currently experiencing and suggestions may be provided to solve the emerging issues in the bank if any. Keywords: Customer relationship management, Customer satisfaction, Service quality.
บทบาทตัวแปรกำกับของเจเนอเรชันต่อการรับรู้ความเสี่ยงและความตั้งใจ ในการทำธุรกรรมการเงินออนไลน์ในช่วงการแพร่ระบาดของโควิด-19
Authors: ปราบทุกข์ สุวิมล , ทองดี กวีพร , ดาวกระจาย กษิดิศ , วงศ์สุวัฒน์ สิปปวิชญ์ , เพชรสกุลวงศ์ พงษ์พิช , เหมหมัน วิสุทธิ์
Published: December 2023

งานวิจัยนี้มีวัตถุประสงค์เพื่อ 1) ศึกษาระดับการรับรู้ความเสี่ยงและระดับความตั้งใจในการทำธุรกรรมทางการเงินออนไลน์ 2) ตรวจสอบอิทธิพลของการรับรู้ความเสี่ยงที่มีต่อความตั้งใจในการทำธุรกรรมทางการเงินออนไลน์ และ 3) ตรวจสอบอิทธิพลของเจเนอเรชันของผู้ใช้งานในการเป็นตัวแปรกำกับ ใช้การวิจัยเชิงปริมาณ โดยการเลือกกลุ่มตัวอย่างแบบโควตาที่มีการกำหนดสัดส่วนในการเก็บรวบรวมข้อมูลจากกลุ่มตัวอย่างที่เคยทำธุรกรรมทางการเงินออนไลน์ตามเจเนอเรชัน จำนวน 475 คน ด้วยแบบสอบถามออนไลน์ วิเคราะห์ข้อมูลด้วยการวิเคราะห์สถิติเชิงพรรณนา ได้แก่ ค่าเฉลี่ย ส่วนเบี่ยงเบนมาตรฐาน และการวิเคราะห์การถดถอยเชิงพหุคูณ ผลการวิจัย พบว่า การทำธุรกรรมทางการเงินออนไลน์ในด้านความเป็นส่วนตัวของผู้ใช้งานมีการรับรู้ความเสี่ยงอยู่ในระดับมากและเป็นอันดับแรกในทุกเจเนอเรชัน ผลจากการวิเคราะห์การถดถอยเชิงพหุคูณ พบว่า การรับรู้ความเสี่ยง 2 ด้านมีอิทธิพลต่อความตั้งใจในการทำธุรกรรมทางการเงินออนไลน์ของผู้ใช้งานอย่างมีนัยสำคัญทางสถิติ นอกจากนี้ เจเนอเรชันของผู้ใช้งานมีบทบาทในการเป็นตัวแปรกำกับต่อการรับรู้ความเสี่ยงที่และความตั้งใจในการทำธุรกรรมการเงินออนไลน์ โดยในส่วนของข้อเสนอแนะ ผู้ให้บริการควรตระหนักและให้ความสำคัญกับการส่งเสริมประสบการณ์การทำธุรกรรมทางการเงินออนไลน์ด้วยการสร้างความเชื่อมั่นและทัศนคติที่ดีของผู้ใช้บริการอันจะส่งผลต่อความตั้งใจในการใช้งานที่เพิ่มขึ้นสำหรับการทำธุรกรรมทางการเงินออนไลน์ในปัจจุบันและในอนาคต
Representation of Elizabethan women in William Shakespeare's Othello
Authors: Hussain Aliya , Khan Summaya , Zubair Hassan Bin
Published: December 2023

This research explores Shakespeare's Othello as a complex play that explores the essence of womanhood through its characters. This research focuses on Desdemona, the central female figure, aiming to uncover the roles that Shakespeare crafted for women in Othello and the influences on these roles. Cultural feminism theory has been applied as a critical lens in this descriptive qualitative study. The study has yielded two main discoveries. Firstly, women in Shakespeare’s Othello play the roles of wives, caretakers, and peacemakers. Secondly, the researcher finds that the roles of women in the play are shaped by relational and personal factors. This research is qualitative in nature. Theories presented by J. Bingham and I. Maylani supports this research to analyze its text. Here, the researcher examines the roles that women play in Othello by Shakespeare as a point of reflection for those who are interested in the study of women. In addition, the researcher educated the public through this study on the various feminist critiques, including cultural feminism. This study aims to investigate the roles played by women in Shakespeare’s Othello and the elements that influence those roles.
PENERAPAN APLIKASI TIK TOK UNTUK MENINGKATKAN KETERAMPILAN MEMBACA TEKS BERITA SISWA KELAS VIII SMP NEGERI 3 PANGGARANGAN KABUPATEN LEBAK
Authors: Respiana Wina , Efendi Roy , Chodijah Siti
Published: December 2023

Penelitian ini bertujuan untuk mengetahui hasil pembelajaran membaca teks berita setelah menggunakan aplikasi Tik Tok pada siswa kelas VIII SMP Negeri 3 Panggarangan Kabupaten Lebak, dan untuk mengetahui kendala-kendala yang dialami siswa dalam membaca teks berita melalui penerapan aplikasi Tik Tok. Teknik pengumpulan data yang digunakan, yaitu teknik tes, angket, dan observasi. Populasi dalam penelitian ini, yaitu seluruh siswa kelas VIII di SMP Negeri 3 Panggarangan Kabupaten Lebak. Sampel penelitian ini adalah kelas VIII 2 sebagai kelas eksperimen dan kelas VIII 1 sebagai kelas kontrol dengan teknik sample cluster random sampling. Penerapan aplikasi Tik Tok dapat meningkatkan keterampilan membaca teks berita siswa kelas VIII SMP Negeri 3 Panggarangan Kabupaten Lebak. Dari hasil penelitian yang telah dilakukan bahwa hipotesis tersebut telah teruji kebenarannya melalui prates dan pascates. Hal ini dapat dibuktikan dengan pemerolehan data prates kelas eksperimen dengan nilai rata-rata 50 dengan keterangan kurang mampu, sedangkan nilai rata-rata pascates di kelas eksperimen dalam menulis teks berita yaitu 88 dengan taraf kemampuan sangat mampu. Untuk memperkuat bukti kebenaran hipotesis pertama maka dilakukan perhitungan perbedaan mean kelas eksperimen dan kelas kontrol dengan menggunakan rumus uji t, diperoleh data harga thitung = 3,27 dan d.b = 60, selanjutnya dilakukan pengetesan pada satu skor nilai “t”. d.b. 60 dan diperoleh harga t0,05 = 1,67 dan harga t0,01 = 2.39. demikian, thitung jauh lebih besar dari pada ttabel atau harga thitung signifikan karena nilai ttabel thitung, yaitu 21,673,272,39.
Community Knowledge About Human Activities That Potential As A Disturbance Of The Ponda-Ponda Natural Reserve, East Luwu Regency
Authors: Witno Witno , Yumna Yumna , Rifaldo Eko , Batari Putri Andi Utami
Published: December 2023

A nature reserve is a nature reserve area which because of its nature reserve has the uniqueness of plants, animals, and their ecosystems or certain ecosystems that need to be protected and their development takes place naturally. This research conducted in the ponda-ponda nature reserve is one of the conservation areas managed by the South Sulawesi KSDA Center which is located in East Luwu Regency. This study aims to analyze peopeâ€™s knowledge about human activities that have the potential to be a disturbance to the ponda-ponda nature reserve. Method of collecting data by making direct observations in the field with interview techniques using questionnaires. The population of this research is the Teromu village community and the sample who becomes the research respondent is 20 people. The data analysis used is descriptive socisl analysis. The results of this study area the knowledge of the community about human activities that have the potential to disrupt the Ponda-Ponda nature reserve, namely, 5% forest fires, 0% cultivation, 5% illegal grazing, 15% illegal logging, 30% wildlife hunting and 45% timber theft.
Community Perceptions of Swiftlet Cultivation in Wonomulyo District, Polewali Mandar Regency
Authors: Irundu Daud , Rusmidin Rusmidin , Triwandoyo Agus , Zulkahfi Zulkahfi
Published: December 2023

Swiftlet bird (Collocalia fuciphaga) is a non-timber forest product that has high economic value. Swiftlet cultivation is ideally done in the lowlands and away from human settlements. Currently, a lot of swiftlet cultivation has been carried out in residential areas. As is the case in Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province. The existence of this cultivation activity has a lot of impact on the socio-economic community. This study aims to determine public perceptions of swiftlet cultivation activities in Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province. The research was conducted by interviewing 100 respondents who were around the swiftlet cultivation site. Data were analyzed descriptively quantitatively. The results showed an average attitude of 78% in the category of intercepting 75%â€“100%, which means that people feel very disturbed by Swiftlet bird cultivation.
Background on the ICC and African States’ Relationship
Authors: Adjovi Sètondji Roland
Published: December 2023

Background on the ICC and African States’ Relationship

Mr. Sètondji Roland Adjovi provides a comprehensive background on the relationship between African States and the ICC from the Court’s inception, through to the ongoing Review Mechanism. The paper sets out in-depth perspectives of various African States and their views of the ICC, as well as explores the way African States have interacted with the ICC, and vice versa. This paper sets the stage by providing context for the ongoing tensions between African States and the ICC.
Analisis Prosedur dan Syarat Pembiayaan Murabahah Dan Resiko Pembiayaan Murabahah Dan Resiko Pembiayaan Murabahah Pada Bank Muamalat Indonesia Cabang Tegal
Authors: Regina Maretha  , Dewi Indriasih
Published: December 2023

Membahas tentang Prosedur dan Syarat yg ditembuh untuk melaksanakan Pembiayaan dan Resikonya yang akan terjadi pada Pembiayaan dengan akan Murabahah
INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UMKM KASUR IBU NUNUNG DI CIKAMPEK
Authors: Nuramaliah Puput , Nur Supiyanti Salsa , Lina Situngkir Tiar
Published: December 2023

This study has the aim of understanding and knowing how to calculate the cost of goods manufactured using the process costing method in Mrs. Nunung's mattress business in the Karawang district. The method used in this research is a case study with direct field observations and interviews with the business owner, Mrs. Nunung. The results of the research that have been carried out show that the production costs incurred for the September 2021 period amounted to IDR 62,3766,000 consisting of raw material costs IDR 55,016,000, auxiliary material costs IDR 2,180,000, labor costs IDR 4,680,000, and factory overhead costs IDR 500,000. The production cost added to each unit of mattress is IDR 121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of IDR 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is IDR 78,000,000.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Muhammad Rosidi  , Achad Noerasmawati
Published: December 2023

The purpose of the original research is related to and analyze the consequences of the company's social responsibility.  Head Tide Sindh By 2013 in Punjab, and in 2013, the number includes the number after 2013. 175-2011. The sample has been obtained on a model that has been added in the country in the country, in the country, the 48 registered manufacturers in 144 data. The analysis of data and adhesives of data analysis in this study is used.  The results of this study as difficult effects of severe effects, social responsibility of social influences and the company's social responsibility
TANTANGAN DAN PENGARUH PEMBELAJARAN JARAK JAUH DI MASA PANDEMI MAHASISWA POLITEKNIK NEGERI MADIUN
Authors: Yopie Diondy Kurniawan  , Halleina Rejeki Putri Hartono
Published: December 2023

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.
PENERAPAN PSAK 71 PADA BANK BJB TAHUN 2021
Authors: Dwi Urip Wardoyo  , Bagas Rahmandita  , Devy Tazkiyaturohmah  , M Krisnadito Fauzan  , Dede Pranatha
Published: December 2023

This study aims to determine the application of PSAK 71 to Bank BJB in 2021, as a regional-owned commercial bank with a core capital of Rp. 11.93 trillion and listed as the main board. This study uses qualitative methods, this study uses secondary data in the form of company financial statements for the 2020-2021 period. The conclusion that can be drawn is that the application of PSAK 71 accounting policies has taken effect on January 1, 2020, with the enactment of PSAK 71, bank BJB provides an allowance for impairment losses, although in implementation the percentage or number is different each year. In practice, there is an impairment loss which is reported as a deduction based on the carrying amount of financial assets in a number of groups of loans, then receivables which are recognized in the statement of profit or loss and other comprehensive income within the company
ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA
Authors: Tjahjono Josephine Kurniawati , Magdalena Renna
Published: December 2023

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.
MOTIVASI KERJA MENCERMIKAN KEBERHASILAN KINERJA PEGAWAI
Authors: Dimas Prasetiyo  , Ana Kadarningsih
Published: December 2023

The development of human resources in organizations involves individuals, employees making changes from traditional to modern thinking creatively and critically, so that employees improve their performance. Employee performance is closely related to the image of the institution so special attention is needed to improve employee performance. Of course, this is done by the Losari Health Center, Pemalang Regency, Central Java to improve the performance of its employees. The goal of the Losari Health Center is achieved. Technically, this research uses a quantitative method, namely a way of expressing phenomena through numerical data, then it is analyzed mathematically, the results are used as the basis for drawing conclusions. The research results are described as an approach to reveal research facts. The facts above are intended for a discussion of a problem at the Losari Health Center and identify the influence of work discipline, work motivation and work environment variables on employee performance. After doing the research, it can be seen that work discipline, work motivation and work environment simultaneously affect employee performance. Research results in the variable work discipline can have a significant positive effect on employee performance. In the work motivation variable, work motivation can have a significant positive effect on employee performance, which can be interpreted. Finally, the work environment variable shows that the work environment can have a significant and positive influence on employee performance.
ANALISIS IMPLEMENTASI SURAT EDARAN KEMENTERIAN PERHUBUNGAN NOMOR 13 TAHUN 2020 DI BANDAR UDARA INTERNASIONAL YOGYAKARTA
Authors: Adhinda Zhalzabila Qatrunnada  , Zenita Kurniasari
Published: December 2023

At the end of 2019 the world was shocked by the presence of a new virus, namely the corona virus. The more people who gather in a confined space, the greater the risk of transmission of the corona virus. The airport is a gathering place for many people or individuals from various countries and regions that have the potential to spread viruses or infectious diseases, by implementing health protocols at airports it is hoped that it can help control the spread of disease and can give passengers confidence to travel safely by using transportation air. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. Then proceed with data analysis techniques, namely data reduction, data presentation, and drawing conclusions. The results obtained in this study are that Yogyakarta International Airport has implemented the health protocol according to the Ministry of Transportation Circular Letter Number 13 of 2020 properly. However, there have been several obstacles in implementing health protocols in recent years due to the transition from SE 13 of 2020 regulations to the Ministry of Home Affairs regulations 53 of 2022, where Yogyakarta International Airport is adjusting to new regulations and ensuring that old regulations are not neglected.
PENGARUH KEPEMIMPINAN, KOMUNIKASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SIKKA
Authors: Amir Djonu
Published: December 2023

The purpose of this study was to test the effect of leadership on performance of employees Ravenue Financial Management and Regional Assests Official in Sikka, communication on performance of employess Ravenue Financial Management and Regional Assets Official in Sikka, work motivation on performance of employess Revenue Financial Management and Regional Assets in Sikka, leadership, communication, and motivation work together/ simultaneously on performance of employees Revenue Financial Management and Regional Asset Official in Sikka. The population in this study were all employees at the Ravenue of Financial Management and Regional Assets Official in Sikka which totaling 110 and 86 people of that number research sample used proportionate random sampling method with error level of 5%. The researcher used Multiple Linear Regression Analysis, t Test, F Test and Analysis of Coefficient of Determination. The analysis was found that: The effect of leadership was positive and significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka, the effect of communication was positive and non significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka,the effect of work motivation was positive   and non significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka, leadership, communication, and motivation work together / simultaneous was positive and significant on performance of employee Ravenue Financial Management and Regional Asset Official in Sikka. It was recommended that the leadership of these three variables can manage the employees to work based on the duties and each functions in order to achieve organizational goals.
ANALISA LINDUNG NILAI ( HEDGING ) EVALUASI ATAS TRANSAKASI DERIVATIF PADA PERUSAHAAN PT. SURYA SEMESTA INTERNUSA TBK. PERIODE TAHUN 2019
Authors: Putri Angellita  , Firda Tri Bidandari  , Dewi Susianti
Published: December 2023

Hedging is an important approach to managing financial risk in a corporate context. The purpose of hedging is to protect the company's value from fluctuations in prices, interest rates or other risks that could negatively impact the company's financial performance. This study aims to analyze hedging practices in the context of the company PT Surya Semesta Internusa Tbk. This research methodology uses secondary data analysis which includes financial reports, risk reports, and company hedging policies. The results show that PT Surya Semesta Internusa Tbk has adopted a proactive hedging approach in managing financial risk. The company uses various hedging instruments, such as futures contracts, options and swaps, to mitigate the impact of commodity price fluctuations and foreign currency risk on their financial performance. PT Surya Semesta Internusa Tbk actively analyzes and identifies the risks it faces and implements appropriate hedging strategies to manage these risks. This study also reveals that hedging management at PT Surya Semesta Internusa Tbk is based on risk management principles that are integrated into the overall corporate strategy. The company has a structured hedging policy and clear standard operating procedures. In addition, PT Surya Semesta Internus Tbk's team is equipped with the necessary knowledge and skills to implement and monitor hedging effectively. However, this study also identified several challenges faced by PT Surya Semesta Internusa Tbk in implementing hedging. These challenges include the complexity of hedging instruments, market uncertainty, and regulatory changes. PT Surya Semesta Internusa Tbk needs to continue to evaluate and adjust their hedging strategy to overcome this challenge. This research provides better insight into hedging practices in the context of the company PT Surya Semesta Internusa. The results of this study can provide guidance for other companies in developing effective and integrated hedging strategies to manage financial risk and protect company value from adverse market fluctuations.
PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
Authors: Muhamad Abdul Latif  , Ajimat Ajimat
Published: December 2023

This study aims to determine the effect of thin capitalization, transfer pricing, sales growth  and  capital intensity on tax avoidance in property and real estate companies  listed  on the  IDX in 2017-2021. This type of research is quantitative associative, which are testing the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used porpusive sampling techniques  with certain criteria. The amount of data obtained in this study was 45 from 9 companies for the 2017-2021 period. Testing in this study was assisted by EViews 9 software, and the model used was  Fixed Effect Model (FEM) panel data regression. The results of this study show that simultaneously thin capitalization, transfer pricing, sales growth and capital intensity together affect tax avoidance. While partially thin capitalization does not affect tax avoidance, transfer pricing does not affect tax avoidance, sales growth  does not affect  tax avoidance and capital intensity has a positive effect on  tax avoidance.
PENGARUH KEPEMILIKAN MANAJERIAL, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERTUSAHAAN TERHADAP PERSISTENSI LABA
Authors: Rinny Meidiyustiani  , Salsa Indriyani
Published: December 2023

Earnings persistence is a component of earnings quality. This study aims to determine the effect of managerial ownership, operating cash flow, debt levels and company size on earnings persistence. In this study population, namely property and real estate sector companies listed on the IDX in the period 2018 to 2022. In this study the sample selection technique used purposive sampling and obtained 17 companies included with a period of 5 years, 85 samples were observed. The research method of data analysis in this study was multiple regression analysis using SPSS v25.0. The results of this study indicate that operating cash flow has a positive and significant effect on earnings persistence. Meanwhile, managerial ownership, debt level and firm size have no effect on earnings persistence
GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM PENINGKATAN PROFITABILITAS
Authors: Istiani Defi , Kadarningsih Ana
Published: December 2023

The financial performance of a company shows how successful the business is. Financial performance shows how good the operational condition of the business is from a financial perspective, whether it is growing or declining. The four objectives of this research are as follows: to find out how liquidity and solvency ratios affect financial performance, to find out how activity and liquidity ratios affect financial performance, and finally, to find out to what extent the implementation of good corporate governance affects financial performance. In this research, 81 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2022 were included in the population. Purposive sampling technique was used to ensure that the sample complies with the requirements. There are 26 companies with 312 data processed from samples collected according to the criteria. This research was carried out using multiple linear regression analysis along with the coefficient of determination test, normality test and descriptive statistical test. The analysis tool uses SPSS version 24. The results of the study can be partially formulated that the variable liquidity ratio has a positive effect on financial performance. While the solvency ratio variable does not have a significant effect on financial performance. The variable activity ratio and good corporate governance have a negative and significant effect on the company's financial performance.
Skrining Fitokimia Dan Uji Aktivitas Antibakteri Ekstrak Etanol Kulit Pohon Pulai (Alstonia Scholaris L. R. BR) Asal Desa Tulehu Terhadap Pertumbuhan Bakteri Escherichia Coli Dengan Metode Difusi Sumuran
Authors: Risman Tunny  , Anatje J. Pattipeilohy  , Nursaripa A. Rahayaan
Published: December 2023

Salah satu tanaman dapat digunakan sebagai obat tradisional adalah tanaman pohon pulai atau (Alstonia scholaris L. R. Br) tanaman ini digunakan sebagai obat antidiabetes mellitus, antikanker, antimikroba, dan antioksidan. Tujuan penelitian ini untuk membuktikan bahwa ekstrak kulit pohon pulai (Alstonia scholaris L. R. Br) memiliki kandungan senyawa metabolit sekunder yang memiliki aktivitas antibakteri yang dapat menghambat pertumbuhan bakteri Escherichia coli. Jenis penelitian ini adalah eksperimental laboratorium dengan metode difusi sumuran. Penelitian ini menggunakan konsentrasi 70%, 80%, 90%, dan 100%. Kontrol positif (+) antibiotik cotrimoxazole, kontrol negatif (-) aquadest. Pengamatan uji skrining yang dilakukan dapat diketahui kulit pohon pulai (Alstonia scholaris L. R. Br) asal Desa Tulehu memiliki beberapa senyawa metabolit sekunder yaitu, terpenoid, flavanoid, alkaloid, tanin, saponin. Hasil pengujian aktivitas antibakteri pada variasi konsentrasi 70% memiliki diameter zona hambat 20 mm (sensitiv), kosentrasi 80% memiliki diameter zona hambat 23 mm (sangat sensitiv), 90% memiliki diameter zona hambat 24 mm (sangat sensitiv), 100% memiliki diameter zona hambat 25 mm (sangat sensitiv). Hasil penelitian menunjukan bahwa ekstrak etanol kulit pohon pulai (Alstonia scholaris L. R. Br) memiliki kandungan senyawa metabolit sekunder yang memiliki aktivitas antibakteri yang dapat menghambat pertumbuhan bakteri Escherichia coli.
UJI FARMAKOLOGI EKSTRAK IKAN GABUS (Channa Striata ) TERHADAP PROSES PENYEMBUHAN LUKA BAKAR PADA MENCIT ( Mus Musculus )
Authors: Jayanti Djarami  , Cut Bidara Panita Umar  , Astini Nurlatu
Published: December 2023

. Indonesia merupakan negara yang memiliki beragam hasil alam yang melimpah, salah satunya tanaman obat. Negara Indonesia yang merupakan negara kepulauan memungkinkan setiap daerah memiliki komoditi hasil alam tersendiri. Hal ini juga mempengaruhi cara pengobatan tradisional yang berbeda pula untuk tiap - tiap daerah. Negara Indonesia dikenal karena memiliki beragam suku dengan ciri khas masing - masing. Keragaman suku ini juga membuat adanya perbedaan dari jenis warisan budaya, baik itu terkait kepercayaan, upacara, maupun pengobatan menggunakan obat tradisional. Penelitian ini merupakan penelitian eksperimental laboratorium, untuk mengetahui ekstrak ikan gabus ( Channa Striata ) terhadap proses penyembuhan luka bakar mencit ( Mus muscullus ) yang tampak mengalami perubahan. Rancangan dalam penelitian ini adalah rancangan acak lengkap ( RAL ) yaitu dengan konsentrasi K1 ( diberi aquadest ), K2 ( ekstrak ikan gabus 0.30 g / kg BB ), dan K3 ( ekstrak ikan gabus 0,50 g / kg BB ), dan K4 ( ekstrak ikan gabus 1,00 g / kg BB ). Hasil uji Homogenitas terlihat bahwa nilai sig sebesar 0,110 yang artinya sig > p.sig 0.05. sehingga dapat di simpulkan bawah varian data luka bakar adalah homogen.Berdasarkan hasil uji Anova, maka diperoleh bahwa pemberian ekstrak ikan gabus terhadap diameter luka bakar berbeda atau berpengaruh nyata sampai hari ke 10 ada berbedaan signifikan ( p < 0,05 ) antara kelompok variasi dosis dengan kontrol negatif 1,00 g / kg BB memberikan efek penyembuhan terbaik sebesar ( 2.35 % ) pada hari ke 10 jika dibandingkan dengan dosis 0,30 g / kg BB ( 2.5975 % ) dan dosis 0,50 g / kg BB ( 2.5175 % ). Kesimpulan dari penelitian ini menunjukan ekstrak ikan gabus dengan dosis 1,00 g / kg BB memiliki efek penyembuhan tercepat terhadap luka bakar.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUNJUNGAN ANTENATAL CARE (ANC) PADA IBU HAMIL DI PUSKESMAS RIJALI KOTA AMBON
Authors: Rahma Tunny  , Asih Dwi Astuti
Published: December 2023

Angka Kematian Ibu (AKI) merupakan salah satu indikator yang peka terhadap kualitas dan aksesibilitas fasilitas pelayanan kesehatan, berdasarkan Organisasi Kesehatan Dunia (WHO) AKI diperkirakan sebanyak 500.000 kematian   setiap   tahun dan   99% diantaranya terjadi di  negara berkembang. Melalui kunjungan antenatal care, komplikasi yang mungkin ada atau akan timbul pada kehamilan tersebut lekas  diketahui, dan  segera    dapat     diatasi sebelum     berpengaruh tidak baik terhadap kehamilan tersebut. Faktor internal sangat berperan  untuk  ibu  hamil  melakukan  Asuhan  antenatal,  beberapa dari faktor internal merupakan sebab dari dilakukannya dan tidak dilakukannya Asuhan antenatal secara rutin. Faktor internal meliputi usia ibu hamil, pengetahuan, dan paritas. Tujuan penelitian adalah untuk mengetahui faktor-faktor yang berhubungan dengan kunjungan Antenatal Care (ANC) pada ibu hamil di puskesmas Rijali kota Ambon. Metode yang dipakai dengan deskriptif analitik dengan menggunakan desain cross sectional dengan sampel sebanyak 95 ibu hamil yang telah melahirkan kurang lebih 30 hari yang lalu yang pernah melakukan kunjungan antenatal care kemudian dilakukan analisa dengan uji chis quare. Hasil penelitian menunjukkan terdapat pengaruh  usia ibu hamil terhadap kunjungan antenatal care yaitu p=0,017 (p< 0,05), pengetahuan ibu hamil terhadap kunjungan antenatal care yaitu p=0,030 (p<0,05), namun tidak ada pengaruh parietas terhadap kunjungan antenatal care dengan nilai p=0,051 (p>0,05).