bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis And Synthesis Of Primary Side Cycle By Cycle Control Of Isolated Flyback Converters
Authors:   ,   Cork Institute of Technology, Nalepa Radoslaw
Published: June 2024

"This work presents the analysis and design of an isolated flyback converter, without feedback from the load side. The converter is controlled from the primary side using the switch voltage and innovative control circuit topologies. A detail study of the flyback circuit is undertaken including all known parasitics. Besides the standard parasitics, for example the capacitor resistive effect, other more subtle effects are included in the model development such as inter coil couplingj source capacitance etc. Development of these models has provided information about circuit simplifications without losing accuracy of the model. As a consequence of this model development, it is possible to accurately calculate the load voltage from the switch voltage and to control the circuit performance. The output voltage of the isolated flyback converter calculated on the primary side provides the load control information in each switching cycle, without the traditional feedback loop and the use of an opto-coupler to isolate the feedback signal. The information about the input line is also updated in each switching cycle. A novel control mechanism based on the line and the load regulation information provides primary side cycle by cycle voltage mode control of the flyback converter. With the control mechanism continuous, conduction mode and discontinuous conduction mode are possible in the same circuit, this extends the range of the converter load operations. The control methodology is theoretically and experimentally verified. Variable frequency modulation is used in the power control with both variable on-time and variable off-time. The methodology can also be extended to Electromagnetic Interference (EMI) sensitive applications where a constant switching frequency is desirable. The circuits proposed and discussed in this work have their own dedicated startup circuits. During the start-up they operate in current mode control to provide the shortest start-up times possible. The start-up circuits use a limited number of components suitable for incorporation into an integrated solution."
An Examination Of The Relationship Between Lung Function And Aerobic Capacity In People With Asthma.
Authors:   ,   Institute of Technology Tralee, Flanagan Pat
Published: June 2024

"The prevalence of asthma is rapidly increasing throughout the world. Many developed countries have reported a greater incidence and severity of asthma in both adults and children (Woolcock and Peat, 1997). Up to 90% of those diagnosed with asthma will experience some asthma symptoms during or after exercise. This condition is known as Exercise-Induced Asthma (EIA). The severity of the bout of EIA depends mainly on the type, intensity and duration of the exercise session. Environmental conditions, medication and possibly the level of fitness of the individual may also influence EIA (Storms and Joyner, 1999; Guill, 1996; Weiler, 1996). The findings from previous research have been inconclusive in determining whether or not there is a positive relationship between aerobic capacity and lung function (Baker and Weiler, 1997). The aim of this study is to examine the relationship between lung function measurements, the severity of EIA and sub-maximal aerobic capacity in asthmatics. If a positive relationship can be established, it is possible that exercise programmes could be used in the therapeutic treatment of asthma and EIA. A total of 30 subjects were involved in the study. This group comprised 17 males (age 24 ± 9 years) and 13 females (age 23 ± 6.99 years). All participants in the study had been clinically diagnosed as having asthma. Further detailed screening procedures were followed prior to administering the exercise tests. The exercise phase involved a sub-maximal aerobic capacity test (44.55 ±13.31 ml.kg-1.min-1) followed by a treadmill exercise challenge at 85% of heart rate maximum for six minutes. The PEFR (488.13 ± 116.9 1/min), FVC (4.11 ± 0.97 1), FEV, (3.66 ± 0.79 1), F25 (2.36 ± 0.69 1/s), F50 (4.66 ± 1.29 1/s) and MEF (4.33 ±1.12 1/s) were measured prior to exercise testing. Three subsequent lung function tests were conducted at the following intervals: immediately post-exercise, five minutes post-exercise and ten minutes post-exercise. The findings from this study indicate a drop in lung function in all parameters following exercise (PEFR: 15%, FEVi: 9.5%, F50: 20%). Ten minutes post-exercise lung function scores started to improve. The V02max was significantly correlated with nearly all lung function values immediately post-exercise (pV02max and lung function were found at 10 minutes post exercise (PEFR: r=0.62, p This study shows that there is a significant relationship between aerobic capacity and lung function in asthmatics. The correlations were greatest with post-exercise measurements and when controlling for weight. The significant relationship between mid-expiratory flow volumes (F25, F50 and MEF) and V02max evident in this study suggests the need to include these parameters in future research."
PENINGKATAN KUALITAS LAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI QASIR PADA NOOB CAFE AND SPACE KABUPATEN PASURUAN
Authors: Pamungkas Putri Rimba
Published: June 2024

ABSTRACT
Financial reports are an important part of a business. Financial reports can be used as a source of information to see if a business is running smoothly. Because in the financial statements there is information about operating income, sales, and profit and loss. The financial reports at NOOB Cafe And Space which initially used the manual method used notes on paper and the calculations were also manual. It is expected to improve the quality of financial reports by using the Qasir Application. If the quality of the financial reports is in accordance with applicable regulations, the financial statements are not only useful for internal parties to know the development of their business. But it can also be used to attract investors in capital assistance. Therefore, in this study the researcher used a qualitative method with a descriptive approach. With current technological developments such as the Qasir Application, business actors such as NOOB Cafe And Space can improve the quality of complete financial reports.
Keywords : Improvement, Financial Report, Qasir Application
 
ABSTRAK
Laporan keuangan merupakan bagian penting dari suatu usaha. Laporan keuangan dapat digunakan sebagai sumber informasi untuk melihat apakah suatu usaha berjalan dengan lancar. Karena dalam laporan keuangan terdapat informasi mengenai pendapatan usaha, penjualan, serta laba dan rugi. Laporan keuangan di NOOB Cafe And Space yang awalnya menggunakan metode manual menggunakan pencatatan pada kertas dan perhitungannya juga manual. Diharapkan dapat meningkatan kualitas laporan keuangan dengan menggunakan Aplikasi Qasir. Jika laporan keuangan kualitasnya sudah sesuai dengan ketentuan yang berlaku, laporan keuangan itu tidak hanya bermanfaat bagi pihak internal untuk mengetahui perkembangan usahanya. Namun juga dapat digunakan untuk menarik investor dalam bantuan modalan. Oleh karena itu, dalam penelitian kali ini peneliti menggunakan metode kualitatif dengan pendekatan deskriptif. Dengan perkembangan teknologi saat ini seperti Aplikasi Qasir dapat digunakan pelaku usaha seperti NOOB Cafe And Space untuk meningkatkan kualitas laporan keuangan yang lengkap.
Kata Kunci : Peningkatan, Laporan Keuangan, Aplikasi Qasir
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK UMKM DI KPP PRATAMA PEKANBARU TAMPAN)
Authors: Suhendra Bella , Ratnawati Vince , Fitrios Ruhul
Published: June 2024

ABSTRACT
This study aims to examine and analyze the factors that influence taxpayer compliance. The sample in this study is the taxpayer of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama Pekanbaru Tampan. The sampling technique used the incidental sampling method and the determination of the number of samples in this study was calculated through the slovin formula obtained as many as 100 respondents. The data in this study used primary data directly through questionnaires and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) using Warp-PLS software version 6.0 PLS. The results of this study show that tax incentives, tax benefits and willingness have a direct effect on taxpayer compliance, tax incentives and tax benefits have a direct effect on willingness, willingness to influence taxpayer compliance moderated by financial conditions, tax incentives and tax benefits have a direct effect on taxpayer compliance. indirectly through the will as a mediator. The implication of this research is to encourage the development of factors that affect taxpayer compliance.
Keywords : Tax Incentives, Tax Benefits, Willingness, Financial Condition, Taxpayer Compliance
 
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh insentif pajak dan manfaat pajak terhadap kepatuhan wajib pajak dengan kemauan sebagai variabel mediasi dan kondisi keuangan sebagai variabel moderasi. Sampel dalam penelitian ini adalah Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) di KPP Pratama Pekanbaru Tampan. Teknik pengambilan sampel menggunakan metode insidental sampling dan penentuan jumlah sampel dalam penelitian ini dihitung melalui rumus slovin yang diperoleh sebanyak 100 responden. Data penelitian ini menggunakan data primer secara langsung melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan Software Warp-PLS versi 6.0 PLS. Hasil penelitian yang dilakukan menunjukkan insentif pajak, manfaat pajak dan kemauan berpengaruh secara langsung terhadap kepatuhan wajib pajak, insentif pajak dan manfaat pajak berpengaruh secara langsung terhadap kemauan, kemauan berpengaruh terhadap kepatuhan wajib pajak dengan dimoderasi oleh kondisi keuangan, insentif pajak dan manfaat pajak berpengaruh secara tidak langsung melalui kemauan sebagai pemediasi. Implikasi dari penelitian ini adalah mendorong untuk adanya pengembangan faktor-faktor yang mempengaruhi kepatuhan wajib pajak.
Kata Kunci : Insentif Pajak, Manfaat Pajak, Kemauan, Kondisi Keuangan, Kepatuhan Wajib Pajak
ANALISIS PENCAPAIAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR KESYAHBANDARAN UTAMA BELAWAN
Authors: Akbar Faisal , Syafina Laylan
Published: June 2024

ABSTRACT
In the United States, Non-Tax State Revenue (PNBP) is non-tax revenue; on the contrary, it is the income earned from the society in return for the services rendered by an institution to the public. Currently, the government is trying to optimize PNBP in order to carry out government duties and contribute to national development. This study aims to determine whether the target of Non-Tax State Revenue (PNBP) set at the Belawan Syahbandar Main office has been achieved intensively in the last four (four) years, starting in the 2018-2021 fiscal year, and determine the impact of meeting the target on the regional economy ( State Revenue). At the Belawan Syahbandar Utama office, you can pay cash (without tax). This research was conducted with a qualitative descriptive approach. The results of this study can be concluded that the Non-Tax State Revenue (PNBP) at the Belawan main port office for the last 4 (four) years starting from the 2018-2021 fiscal year has not experienced a significant increase. This is because the revenues from the types of services offered have not been achieved/realized properly, even tend to be weak from the targets that have been set so that they have not reached the PNBP target.
Keywords: PNBP Achievement, Belawan Main Port Office
 
ABSTRAK
Dimungkinkan untuk menghasilkan Penerimaan Negara Bukan Pajak (PNBP) tanpa bergantung pada perpajakan; sebagai gantinya, pendapatan ini dihasilkan oleh komunitas sebagai imbalan atas layanan yang diberikan oleh agen kepada komunitas. Saat ini, pemerintah sedang berupaya untuk mengoptimalkan PNBP agar dapat melaksanakan semua tugas pemerintahan dan berkontribusi pada pertumbuhan nasional. Tujuan penelitian ini adalah untuk menganalisis tingkat intensif pencapaian Penerimaan Negara Bukan Pajak (PNBP) dari target Penerimaan Negara Bukan Pajak (PNBP) yang ditetapkan di kantor Kesyahbandaran Utama Belawan dalam 4 (empat) tahun terakhir,  Tahun yang dimulai dengan tahun anggaran 2018-2021, serta untuk mengetahui pengaruh pencapaian target PNBP (Penerimaan Negara Bukan Pajak) di kantor Syahbandar Utama Belawan dalam empat (empat) tahun terakhir. Penelitian ini dilakukan dengan deskriptif kualitatif. Hasil penelitian ini dapat disimpulkan bahwa Penerimaan Negara Bukan Pajak (PNBP) pada kantor Syahbandar Utama Belawan selama 4 (empat) tahun terakhir terhitung mulai tahun anggaran 2018-2021 belum mengalami peningkatan yang signifikan, penerimaan dari jenis jasa yang ditawarkan belum tercapai/realisasi dengan baik, bahkan cenderung lemah dari target yang telah ditetapkan sehingga belum mencapai target PNBP.
 
Kata kunci: Pencapaian PNBP, Kantor Kesyahbandaran Utama Belawan
PERANCANGAN SISTEM PENGENDALIAN KREDIT UNTUK MEMPERTAHANKAN LIKUIDITAS PT. BPR BKK KOTA MAGELANG PADA MASA PANDEMI COVID-19
Authors: Nisa Wachidah Chafidhotun , Fatimah Ari Nurul , Setyawan Supanji
Published: June 2024

ABSTRACT
The Covid-19 virus outbreak has caused several countries to experience economic problems, including in Indonesia. Liquidity problems are a challenge for banks at this time. This article aims to discuss how to control credit to maintain liquidity during the pandemic. The method used in this article uses descriptive qualitative methods, and the data used are secondary data and primary data. Liquidity ratio at PT. BPR BKK Magelang City is not yet stable in the healthy category. However, its NPL ratio is in the unhealthy category. This indicates the need for good credit control to maintain the level of liquidity stability of PT. BPR BKK Magelang City.
Keywords : Credit Control, Liquidity, COVID-19.
 
 
ABSTRAK
Adanya wabah virus Covid-19 membuat beberapa negara mengalami permasalahan ekonomi , termasuk di Indonesia. Masalah likuiditas menjadi tantangan untuk perbankan pada saat ini. Artikel ini bertujuan untuk membahas bagaimana cara pengendalian kredit untuk mempertahankan likuiditasnya pada masa pandemi. Metode yang digunakan dalam artikel ini menggunakan metode kualitatif deskriptif, dan data yang digunakan adalah data sekunder dan data primer. Rasio likuiditas pada PT. BPR BKK Kota Magelang belum stabil masuk pada kategori sehat. Namun, rasio NPL nya berada dalam kategori tidak sehat. Hal ini menandakan bahwa perlunya pengendalian kredit yang baik untuk menjaga tingkat kestabilan likuiditas PT. BPR BKK Kota Magelang.
Kata Kunci : Pengendalian Kredit, Likuiditas, COVID-19.
PENGARUH GOOD CORPORATE GOVERNANCE DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 - 2021
Authors: Harijanto Malvin Hariman , Widiatmoko Jacobus
Published: June 2024

ABSTRACT
Banking companies in Indonesia have experienced growth in recent years. Industrial growth in Indonesia is followed by the implementation of GCG (Good Corporate Governance) in various types of industrial sectors, especially banking. This research aims to analyze the influence of GCG which includes the Board of Directors, Board of Commissioners, Institutional Share Ownership, Managerial Share Ownership, Independent Commissioner, Audit Committee and Gender Diversity on the financial performance of banks listed on the Indonesia Stock Exchange in 2018-2021. The researcher also used size, age and leverage as control variables. The method used in sampling is purposive sampling method, based on the established criteria obtained a sample of 36 companies over a period of four years. The results showed that the Board of Directors, Independent Commissioners and Gender Diversity had a positive effect on financial performance, while Managerial Ownership, Institutional Ownership had no effect on financial performance. Different results are shown by the number of the Board of Commissioners having a negative effect on financial performance. Firm Size and Leverage are not control variables for Financial Performance. Company age is a control variable for Financial Performance.
 
Keywords: Independent Board of Commissioners, Audit Committee, Managerial Ownership, Good Corporate Governance, Gender Diversity.
 

ABSTRAK
Perusahaan perbankan di Indonesia mengalami pertumbuhan dalam beberapa tahun terakhir. Pertumbuhan industri di Indonesia diikuti dengan penerapan GCG (Good Corporate Governance) pada berbagai jenis sektor industry khususnya perbankan. Penelitan ini bertujuan untuk menganalisis pengaruh GCG yang diantaranya berupa Dewan Direksi, Dewan Komisaris, Kepemilikan Saham Institusi, Kepemilikan Saham Manajerial, Komisaris Independen, Komite Audit dan Gender Diversity pada kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021. Peneliti juga menggunakan size, age dan leverage sebagai variabel kontrol. Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling, berdasarkan kriteria yang ditetapkan diperoleh sampel sebanyak 36 perusahaan selama periode empat tahun. Hasil penelitian menunjukkan bahwa Dewan Direksi, Komisaris Independen dan Gender Diversity berpengaruh positif terhadap kinerja keuangan, sedangkan Kepemilikan Manajerial, Kepemilikan Institusi tidak berpengaruh terhadap kinerja keuangan. Hasil berbeda ditunjukkan oleh jumlah Dewan Komisaris berpengaruh negatif terhadap kinerja keuangan. Ukuran Perusahaan dan Leverage tidak merupakan variabel kontrol Kinerja Keuangan. Umur Perusahaan merupakan variabel kontrol Kinerja Keuangan.
 
Kata Kunci: Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Good Corporate Governance, Gender Diversity.
PENYELESAIAN MASALAH TUNGGAKAN PAJAK UNTUK OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BPPKAD KABUPATEN MAGELANG
Authors: Romadhoni Choirunisa , Khabibah Nibras Anny , Priyono Nuwun
Published: June 2024

ABSTRACT 
The purpose of this study was to identify the realization of revenues, contributions, causes, and efforts to settle arrears in the Land and Building Tax receipts at BPPKAD Magelang Regency. This study uses a qualitative descriptive method by answering questions from the formulation of the problem and using observation. Data collection techniques are through observation, documentation and interviews, then for analysis using descriptive analysis techniques. The results of the research conducted by the author indicate that the realization of Land and Building Tax receipts in 2017 and 2018 did not reach the set target, but for the following year it has reached the target. The contribution of PBB revenue to PAD has a percentage of 9.75% including the very low group. Factors that cause land and building tax arrears can be caused by errors from collectors or taxpayers. Efforts to overcome obstacles to land and building tax arrears such as creating a PBB receivable settlement team, approaching taxpayers, providing relief to taxpayers, conducting socialization to the public, increasing tax collection regulations, and updating data.
Keywords: Revenue; Arrears; Land and Building Tax
 
ABSTRAK
Tujuan penelitian ini adalah untuk mengidentifikasi realisasi penerimaan, kontribusi,  penyebab, dan upaya penyelesaian tunggakan dalam penerimaan Pajak Bumi dan Bangunan di BPPKAD Kabupaten Magelang. Penelitian ini menggunakan metode deskriptif kualitatif dengan menjawab pertanyaan dari rumusan masalah dan menggunakan observasi. Teknik pengumpulan data melalui observasi, dokumentasi dan wawancara, kemudian untuk analisis menggunakan teknik analisis deskriptif Hasil penelitian yang dilakukan penulis menunjukkan bahwa realisasi penerimaan Pajak Bumi dan Bangunan tahun 2017 dan tahun 2018 tidak mencapai target yang ditetapkan, namun untuk tahun berikutnya sudah mencapai target.  Kontribusi penerimaan PBB terhadap PAD memiliki persentase 9,75% termasuk golongan sangat rendah. Faktor penyebab terjadinya tunggakan Pajak Bumi dan Bangunan dapat disebabkan karena dari kesalahan dari pemungut ataupun wajib pajak. Upaya untuk mengatasi kendala tunggakan pajak bumi dan bangunan seperti membuat tim penyelesaian piutang PBB, pendekatan dengan wajib pajak, memberikan keringanan kepada wajib pajak, mengadakan sosialisasi kepada masyarakat, menambah penertiban pemungut pajak, dan pemutahiran  data.
Kata Kunci: Penerimaan; Tunggakan; Pajak Bumi dan Bangunan
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS
Authors: Suharti Suharti , Ilynn Ilynn , Yani Fitri , Putri Novita Yulia , Suryani Febdwi , Yusrizal Yusrizal
Published: June 2024

ABSTRACT
This research aims to analyze the effect of the Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover variables on the Profit Growth. The population in this research were all consumer non cyclicals companies listed on the Indonesia Stock Exchange. While the samples taken in this research were 43 companies using purposive sampling method. Secondary data were obtained from the IDX. The independent variables used are Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover. The dependent variable used is Profit Growth. The data analysis technique used is Multiple Linear Analysis using the Smart PLS program. The results of this research indicate that the Current Ratio, Debt To Equity Ratio, Return On Assets have a positif and insignificant effect on the Profit Growth. While Total Assets Turnover variable has a negative and insignificant effect on the Profit Growth.
Keywords: Consumer Non Cyclicals; Current Ratio; Debt To Equity Ratio; Return On Assets; Total Assets Turnover; Profit Growth.
 
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh variabel Current Ratio, Debt To Equity Ratio, Return On Assets, dan Total Assets Turnover terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah seluruh perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel yang diambil dalam penelitian ini sebanyak 43 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh dari BEI. Variabel independen yang digunakan adalah Current Ratio, Debt To Equity Ratio, Return On Assets, dan Total Assets Turnover. Sedangkan variabel dependen yang digunakan adalah Pertumbuhan Laba . Teknik analisis data yang digunakan adalah Analisis Linear Berganda dengan menggunakan Program Smart PLS. Hasil penelitian ini menunjukkan bahwa variabel Current Ratio, Debt to Equity Ratio, Return On Assets berpengaruh positif dan tidak signifikan terhadap variabel pertumbuhan laba. Sedangkan Total Assets Turnover berpengaruh negatif dan tidak signifikan terhadap variabel pertumbuhan laba.
Kata Kunci : Consumer Non Cyclicals; Current Ratio; Debt To Equity Ratio; Return On Assets; Total Assets Turnover; Pertumbuhan Laba.
PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ANALISIS TREND PADA PT BANK JAGO TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Wahyuni Tri , Sulistiyo Hari
Published: June 2024

ABSTRACT
One of the duties of investors is to analyze the company's financial statements which are carried out at the end of each year. This analysis is compiled based on existing accounts in the financial statements as business development progresses, finance is an important field in a company. Financial performance is the result achieved by the company in a certain period based on activities that have been recorded and tidied up so that it becomes information that can be used to report the state of a company. The author realizes that the analysis of this report is a definite thing and is very much needed by a company. In this study, a method using case studies and quantitative descriptions was used. This journal is analyzed using trend analysis, which is to compare the results of financial statements from one period to another. The data used comes from PT Bank Jago Tbk (period 2019 to 2021) with data sources in the form of primary and secondary data. In addition, researchers also collect data on the company's financial statements in the form of documentation, and taken from the https://www.idx.co.id/ site. The results obtained by the author from this analysis are as a tool to find out how the performance of a company in its financial division is seen from the composition of financial statements and income statements.
 
Keywords: Trend Analysis, Financial Performance, Financial Report
 
ABSTRAK
Dari beberapa tugas investor salah satunya yaitu menganalisis laporan keuangan perusahaan yang dilakukan setiap akhir tahun. Analisis ini disusun berdasarkan akun-akun yang sudah ada pada laporan keuangan. Semakin majunya perkembangan usaha, bidang keuangan merupakan bidang penting disebuah perusahaan. Kinerja keuangan adalah hasil yang diraih oleh perusahaan pada periode tertentu berdasarkan aktivitas-aktivitas yang telah tercatat dan dirapihkan sehingga menjadi informasi yang bisa dipakai untuk melaporkan keadaan sebuah perusahaan. Penulis menyadari bahwa analisis laporan ini merupakan hal yang pasti dan sangat diperlukan oleh suatu perusahaan. Pada penelitian kali ini digunakan metode yang menggunakan studi kasus dan juga deskripsi kuantitatif. Jurnal ini dianalisis menggunakan analisis trend yaitu membandingkan hasil laporan keuangan pada satu periode ke periode lainnya. Data yang dipakai berasal dari PT Bank Jago Tbk (periode 2019 s/d 2021) dengan sumber data berupa data primer juga sekunder. Selain itu juga peneliti mengumpulkan data laporan keuangan perusahaan dengan bentuk dokumentasi, dan diambil dari situs https://www.idx.co.id/. Hasil yang diperoleh penulis dari analisis ini yaitu sebagai alat untuk mengetahui bagaimanakah kinerja sebuah perusahaan dibagian keuangannya dilihat dari susunan laporan keuangan dan laporan laba rugi.
 
Kata Kunci: Analisis Trend, Kinerja Keuangan, Laporan Keuangan
ANALISIS KINERJA KEUANGAN DAN AKUNTABILITAS PEMERINTAH DESA SUNGAI PUTIH KECAMATAN TAPUNG KABUPATEN KAMPAR
Authors: Hidayah Sella Azara Lailatul , Ahyaruddin Muhammad , Fitriana Nur
Published: June 2024

ABSTRACT
The purpose of this study was to analyze the magnitude of village financial performance and the application of the principle of accountability in financial management in the Sungai Putih village administration, Tapung district, Kampar district. This research is a qualitative descriptive study. The types of data in this study are qualitative and quantitative data and the data sources are primary and secondary data. Data collection techniques using observation, documentation, and interviews. Data analysis techniques with qualitative techniques. The results showed that the financial performance of Sungai Putih Village, which was seen from the level of financial management efficiency of Sungai Putih Village from 2019-2021, fluctuated and tended to decrease and on average it was classified as less efficient. Furthermore, the financial performance of the village seen from the level of effectiveness shows that the financial management of Sungai Putih Village has fluctuated, and on average it is classified as effective. The financial management accountability of Sungai Putih Village seen from the accountability of planning, implementation, administration, reporting, and accountability has not fully complied with the provisions of Permendagri No. 113 of 2014. The incompatibility of the financial management of Sungai Putih Village is in the administration and reporting of village financial management.
Keywords: Financial Performance; Accountability; Village Government
ABSTRAK
Tujuan penelitian ini adalah untuk menganalisis besaran kinerja keuangan desa dan penerapan prinsip akuntabilitas pengelolaan keuangan pada pemerintahan Desa Sungai Putih Kecamatan Tapung Kabupaten Kampar.  Penelitian ini merupakan sebuah  penelitian deskriptif kualitatif. Jenis data dalam penelitian ini adalah data kualitatif dan kuantitatif  dan sumber data berupa data primer dan data skunder. Teknik pengumpulan data dengan menggunakan observasi, dokumentasi, dan wawancara. Teknik analisis data dengan teknik kualitatif. Hasil penelitian menunjukkan bahwa kinerja keuangan Desa Sungai Putih yang dilihat dari tingkat efisiensi pengelolaan keuangan Desa Sungai Putih dari Tahun 2019-2021 mengalami fluktuatif cenderung menurun dan rata-rata tergolong kurang efisien. Selanjutnya kinerja keuangan desa yang dilihat dari tingkat efektivitas terlihat bahwa pengelolaan keuangan Desa Sungai Putih mengalami fluktuatif, dan rata-rata sudah tergolong efektif. Akuntabilitas pengelolaan keuangan Desa Sungai Putih dilihat dari akuntabilitas perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban belum sepenuhnya memenuhi ketentuan Permendagri No 113 tahun 2014. Ketidaksesuaian pengelolaan keuangan Desa Sungai Putih yaitu pada penatausahaan dan pelaporan pengelolaan keuangan desa.
Kata Kunci: Kinerja Keuangan; Akuntabilitas; Pemerintah Desa
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA
Authors: Hinggo Hichmaed Tachta , Irman Mimelientesa
Published: June 2024

ABSTRACT
The main purpose of this research is to determine the effect of free cash flow, return on asset and investment opportunity cost on dividend policy and value of the firm. The value of firm is a situation which describe the confidence of the public or investor to the company. Sampel used in this research is 41 companies sub sector property and real estate that is listed in Bursa Efek Indonesia from 2016-2020. Sampling method used is purposive sampling. Methods of data analysis is multiple linear regression with SPSS v. 16. Independent variable is free cash flow, return on asset and investment opportunity cost. The dependent variable is dividend policy and value of firm. This research adduce that return on asset and investment opportunity cost has positive significant effect on dividend policy and the value of the firm, dividend policy has positive significant effect on the value of the firm, which free cash flow has no effect on dividend policy and the value of the firm.
 
Keywords: Free Cash Flow, Return On Asset, Investment Opportunity Cost, Dividend Policy, The Value Of The Firm.
 
ABSTRAK
Penelitian ini bertujuan untuk menganalisis bagaimana adalah free cash flow, return on asset dan investment opportunity cost terhadap kebijakan dividend an nilai perusahaan. Nilai perusahaan adalah suatu keadaan yang mencerminkan kepercayaan masyarakat atau investor terhadap perusahaan tersebut. Sampel yang digunakan dalam penelitian ini adalah 41 perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Penentuan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah regresi linier berganda dengan SPSS v.16. Variabel Independen adalah free cash flow, return on asset dan investment opportunity cost yang diuji pengaruhnya terhadap kebijakan dividend dan nilai perusahaan sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa return on asset dan investment opportunity cost berpengaruh positif signifikan terhadap kebijakan dividend dan nilai perusahaan, kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan free cash flow tidak berpengaruh terhadap kebijakan dividend dan nilai perusahaan.
 
Kata kunci : Free Cash Flow (FCF), Return On Asset (ROA), Investment Opportunity Cost (IOS), Kebijakan Dividend, Nilai Perusahaan.
ANALISIS RASIO KEUANGAN MENGGUNAKAN DU PONT SYSTEM TERHADAP KINERJA KEUANGAN (Studi pada Perusahaan Semen yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)
Authors: Patrick Vincent Orlando
Published: June 2024

ABSTRACT
The development of the world economy is growing rapidly, especially in the increasingly fierce competition in the business sector, especially in the food, automotive and other sectors.  Performance of financial information as a measurement of the level of success of companies that manage finances both in sales and cost reduction to obtain large profits.  The purpose of the study was to analyze the performance of the company and to compare between cement companies with the du pont system analysis method approach in the 2019-2021 period in terms of the profit and loss balance sheet The method used in this research is a descriptive method with a quantitative approach. The data collection technique uses secondary data consisting of company documentation with annual financial report data for the period 2019 to 2021 for cement companies from the Indonesia Stock Exchange page.  The results of this study indicate that the financial performance of the four cement companies fluctuated even though it rose and fell.  PT INTP, Tbk (Indocement Tunggal Prakarsa) is a company with the best financial performance and PT SMBR, Tbk (Semen Baturaja (Persero)) is a company category that has a lower level of performance than other cement companies.
 
Keywords: financial performance, financial statements, du pont system analysis
 
ABSTRAK
Perkembangan perekonomian dunia sudah semakin berkembang pesat, terutama pada persaingan sektor usaha yang semakin ketat terutama pada sektor pangan, otomotif dan lain-lainnya. Kinerja tentang informasi keuangan sebagai pengukuran dari tingkat keberhasilan perusahaan yang mengelola keuangan baik dalam penjualan maupun pengurangan biaya untuk memperoleh profit yang besar. Tujuan penelitian menganalisis kinerja dari perusahaan serta membandingkan antar perusahaan semen dengan pendekatan metode analisis du pont system pada periode 2019-2021 ditinjau dari laba rugi dana neraca. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengambilan data menggunakan data sekunder yang terdiri dari dokumentasi perusahaan dengan data laporan keuangan tahunan periode 2019 sampai 2021 perusahaan semen dari laman Indonesia Stock Exchange. Hasil penelitian tersebut menunjukan bahwa kinerja keuangan keempat perusahaan semen tersebut mengalami fluktuasi walaupun naik turun. PT INTP, Tbk (Indocement Tunggal Prakarsa) merupakan perusahaan dengan kinerja keuangan yang terbaik dan PT SMBR, Tbk (Semen Baturaja (Persero)) adalah kategori perusahan yang memiliki tingkat rendah dalam kinerjanya daripada dengan perusahan semen lainnya.  
 
Kata Kunci: Kinerja, Laporan, Du Pont System
İbn Şeref el-Kayrevânî'nin Şiirlerinde Tasvîr
Authors: Gizir Veli
Published: June 2024

İbn Şeref el-Kayrevânî, Kuzey Afrika’da (Mağrib) yaşamış önemli bir tenkitçi olmasının yanında, şiirleriyle dikkat çeken yetenekli bir şâirdir. Hayatının belli bir bölümünü refah içinde Zîrîler emiri Mu‘iz b. Bâdîs’in saray şairliğini yaparak geçirmiş ve çeşitli şiir meclislerine katılmıştır. Daha sonra Kayrevân’da büyük bir savaşın meydana gelmesiyle memleketini terk etmek zorunda kalmış, Mehdiye’ye, Sicilya’ya ve akabinde Endülüs’ün farklı şehirlerine göç ederek yaşamını sürdürmüş ve Sevilla/İşbîliye’de vefat etmiştir. İbn Şeref el-Kayrevânî, hayatında refah döneminde duygusal coşkunluk ve savaş sonrası özlemle kaleme aldığı şiirleri ile dikkat çekmektedir. Edebî haz veren şiirlerini duygu ile yeteneğini harmanlayarak yazmıştır. Bu şiirleri arasında âdetâ kelimelerle resim çiziyormuş gibi ifade ettiği tasvîr türünde şiirleri de bulunmaktadır. Herhangi bir olay, durum ya da varlığı betimlerken imgelemeleriyle tasvîr şiirindeki mahâretini ortaya koymuştur. Bu çalışmada, şiirleri hakkında çok az Türkçe çalışma yapılan İbn Şeref el-Kayrevânî’nin tasvîr şiirleri incelenerek tahlil edilmiş ve tasvîr konusundaki yeteneğine ışık tutulmaya çalışılmıştır.
1980 Sonrası Mardin’den İsveç’e Yapılan Göçten Sonraki Deneyim: Yerli, Biz ve Öteki Göçmen Gruplara Dair Algı
Authors: Kızıl Deniz Can , Şahin Kadriye
Published: June 2024

Bu araştırma 12 Eylül 1980 Askeri Darbesinden sonra Mardin’den İsveç’e göç eden bir akraba grubun göç esnası ve sonrasındaki deneyimleri kapsamaktadır. Kürt etnisitesine mensup akraba bir grubun göç süreci ve İsveç’in göçmen politikası ile “öteki” olmak (Kızıl, 2023, s. 5) çalışmanın asıl temalarını oluşturmaktadır. Bu temalar ışığında göç sonrası İsveç’te kendilerine, yerli gruplara ve diğer mülteci ya da göçmen gruplara ilişkin algıları, yakınlık ya da mesafe kavramlarını kullanma biçimleri, “ötekileşti” olma süreçleri ile kültürel ırkçılık ve suç işleme bağlamlarına ayrıca yer verilmiştir. Nitel araştırma yöntemi kullanılan bu araştırmada İsveç’te Türkiye kökenlilerin yoğun olarak ikamet ettikleri Stocholm başta olmak üzere, Uppsala, Bolnes ve Göteburg şehirlerinde görüşmeler yapılmıştır. Çalışmanın saha araştırması planında, başlangıçta her ne kadar yüz yüze görüşmeler yapılması hedeflenmiş olsa da Covid 19 pandemisi nedeniyle İsveç’in sınırlarını kapatması alan verilerinin planlandığı biçimde elde edilememesiyle sonuçlanmıştır. Bu nedenle yarı yapılandırılmış sorulardan oluşan Gönüllü Katılımcı Formu aracılığıyla online(çevrimiçi) görüşmeler yapılmış ve ses kayıtları alınmıştır. Görüşmeci profili akrabalık ilişkisine sahip ve aynı zamanda Kürt etnisitesine mensup bireylerden oluşmuştur. Alandan elde edilen bulgular kapsamında göç eden bu grubun yerli olanlar ile, diğer göçmenler ve sonradan gelen göçmelere ilişkin algıları ve yerelin göçmenlere ilişkin algıları nitel veriler ile açıklanmaya çalışılmıştır. Özellikle göç sonrası İsveç’te kendileri, yerli olanlar ve diğer mülteci ya da göçmen grupları nasıl algıladıkları, mesafe veya yakınlık kavramlarını nasıl kullandıkları, göçmenlere yönelik “öteki,” “kültürel ırkçılık” ve suç işleme algısı konularına odaklanılmıştır. 1980’li yıllarda başlayan göç dalgası siyasi, ekonomik ve politik nedenlerle sürmeye devam etmiştir.
THE STATE POLICY OF THE EDUCATION SYSTEM’S UKRAINIZATION OF THE UKRAINIAN GOVERNMENTS DURING THE NATIONAL REVOLUTION (1917-1920)
Authors: Kupriychuk Vasyl , Khmelivska Svitlana , Ilyin Igor , Pinkevich Vladyslav
Published: June 2024

The article provides a detailed analysis of the implementation of the state policy of education system’s Ukrainization in the course of the activities of Ukrainian governments (the Ukrainian Central Council, the Ukrainian State of the Hetmanate of Pavlo Skoropadskyi, the Directory of the Ukrainian People's Republic) and their influence on the development of the Ukrainian state formation in 1917-1920.
The authors analyze a whole galaxy of congresses – (the First All-Ukrainian Teachers' Congress (April 1917), the First All-Ukrainian Peasants' Congress at the beginning of June 1917, the Second All-Ukrainian Teachers' Congress (August 1917)) that determined the position of educators regarding prospects and development of national education in the conditions of revolutionary restructuring of society. The desire of Ukrainian governments to create more opportunities to acquire education in their native language in the national educational institution is highlighted, which was the impetus for the opening of the Ukrainian National University in October 1917 as part of the historical-philological, physical-mathematical and of law faculties.
Later similar educational institutions were opened in Mykolaiv, Kharkiv, Odesa. Projects of national universities were developed in Kamianets-Podilskyi and Uman. Also, departments of the Ukrainian language were founded in Kharkiv and Odesa ("classical") universities and four departments of Ukrainian studies - language, literature, history and law at the University of St. Volodymyr. In November 1917 the Ukrainian Scientific and Pedagogical Academy was opened, which became the first national higher educational institution in Ukraine.
The state-building policy of Ukrainization of the education system of the government of the Ukrainian Central Rada, which was continued by the government of the Ukrainian State of Hetman P. Skoropadsky, was outlined, which made it possible to create more than 150 Ukrainian gymnasiums. A wide network of general cultural institutions and institutions was founded.
In the past, Russian universities in Kyiv, Odesa, Kharkiv, as well as Katerynoslav Mining, Kharkiv Technological and Veterinary and Kyiv Polytechnic Institutes were nationalized and declared Ukrainian. Also, new departments in Ukrainian philology, history, culture, and Western Russian law were opened in scientific institutions, in addition to the existing ones. Kyiv National University was also reformed, turning it into a state. A law was adopted on the establishment of a Ukrainian university in Kamianets-Podilskyi with the prospect of developing higher humanities in Podillia and Western Ukraine and establishing scientific ties with universities in Western Europe.
FEATURES OF TERRITORY MANAGEMENT DURING MARITAL STATE IN UKRAINE
Authors: Vuychenko Maryna
Published: June 2024

The article discusses the current problems of territory management in the conditions of the Russian-Ukrainian war, which has been going on for two years. A description of the real state of territorial communities is offered, their problems caused by the war are outlined. A cluster model of the distribution of territorial communities depending on the situation during the war is presented. Possible ways of solving the main problems arising in the management of territories during martial law are determined. The article emphasizes that Russia's war against Ukraine, which has been going on for two years, has become the sharpest and most dangerous test of Ukrainian society since independence. Virtually all state and public institutions and organizations, government and executive institutions underwent significant changes in form and content. This especially applies to territorial communities, which, despite their short existence, have actually become the centers of the reconstruction of Ukrainian civil society on the lines of martial law. Territorial communities shouldered the main burden of volunteer assistance to the Armed Forces of Ukraine and territorial defense, reception and accommodation of forced migrants, provision of humanitarian aid, educational, medical, legal, communal services, organization of business and employment, as well as mobilization work. The article notes that under the conditions of martial law, the forms and content of territory management activities, in particular municipal management bodies, have changed: military-civilian administrations have appeared in regions and former districts. During the two years of the war, the functions and boundaries of the administrative activities of local self-government bodies were agreed upon, taking into account the challenges that were caused by the full-scale aggression of Russia. The article notes that the burden of the war had the greatest impact on the stability and vitality of territorial communities. Despite the fact that today it is generally possible to positively evaluate the administrative-territorial reform that was carried out on the eve of the war, territorial communities are in unequal conditions of life, have different possibilities of functioning, and require management decisions that are adequate to the real situation. The article emphasizes that the primary task at the moment is to improve relations between the central government and local self-government bodies, taking into account the actual military, economic, demographic, social, political, and humanitarian situation. We are talking about a significant expansion of the powers of territorial communities in all spheres of social life. It is impossible to rule in wartime by peaceful methods. This is all the more important because the administrative and territorial reform depends on the results at the front.
Práctica de mecanizado 4: taladrado
Authors: Urban Petr , Astacio López Raquel , Ternero Fernández Fátima Ángela , Cintas Físico Jesús , Montes Martos Juan Manuel
Published: June 2024

El taladrado es un proceso de mecanizado ampliamente utilizado en la industria para dar forma a materiales mediante la eliminación de material de una pieza de trabajo utilizando una herramienta de corte rotativa llamada broca. En este recurso didáctico se explican las diferentes máquinas para taladrar (taladro portátil, taladradora de banco, taladradora de columna, torno, fresadora, centro de mecanizado CNC y mandriladora), las diferentes partes de la taladradora de columna, los movimientos de la broca para taladrar una pieza (rotación y avance), las diferentes partes de la broca, los diferentes tipos de brocas (brocas para metal, pared, madera y vidrio) y las operaciones más importantes del taladrado (taladrado, escariado, roscado interior, abocardado, avellanado y centrado). Por último, se taladrará un agujero en una pieza aplicando los conocimientos adquiridos a lo largo de este vídeo didáctico. Finalmente, queremos expresar nuestro agradecimiento a Juan Manuel Jaramillo Pareja por su apoyo en el taller. La función principal de este recurso didáctico es reunir, en un video audiovisual, todos los aspectos más relevantes sobre el taladrado, para que los estudiantes sean capaces de trabajar en la práctica “Taller de mecanizado. Taladrado” de forma autónoma. Todos los estudiantes tienen que conocer las diferentes máquinas para taladrar, las diferentes partes de la taladradora de columna, los movimientos de la broca para taladrar una pieza, las diferentes partes de la broca, los diferentes tipos de brocas y las operaciones más importantes del taladrado antes de entrar en el taller y antes de empezar a manejar una taladradora. Además, el conocimiento básico sobre taladrado, que tiene que conocer un estudiante de ingeniería, no es importante solo para el correcto desarrollo de la práctica en la Universidad, sino que, también para su vida profesional. Este recurso didáctico es de gran interés para la formación de los estudiantes de ingenierías en general y, particularmente, para los estudiantes de la Escuela Politécnica Superior de la Universidad de Sevilla. El taller mecanizado, están utilizando, principalmente, los estudiantes de los grados de ingeniería mecánica, ingeniería eléctrica, ingeniería electrónica industrial y sus dobles grados correspondientes en las asignaturas de Procesos de fabricación y Tecnologías de fabricación mecánica.
Scientific-Methodology-MC14 + Industrial-Design-Methods and other methodologies.
Authors: Anderson Ibar Federico
Published: June 2024

The five (5) stages of Design Thinking are analyzed, whose steps are: (1) empathize, (2) define, (3) ideate, (4) prototype and (5) test. Although it is assumed that in the development of the project the development and design stages that every professional Industrial Designer and S&T Researcher must follow have been thought of:First:It is assumed that the industrial designer followed a “scientific method” of technological development (R&D&I) that consists of the following steps: (1) observation, (2) hypothesis, (3) experimentation, (4) measurement, ( 5) falsifiability, (6) reproducibility and repeatability (7) peer review and (8) publication. In contrast with (8) publication and its publication stages, similarities and differences appear.Second:Usually, at the (8) publication stage, the content of a scientific article for a journal will generally consist of the following headings (items): (a) title, (b) abstract, (c) introduction, (d ) materials and methodology, (e) results and discussion, (f) conclusion, (g) acknowledgments and (h) references. There is some flexibility in labeling these components, but they must be clearly identifiable and follow approximately that order.Third:Stages (1), (2), (3) and (4) of Design Thinking, mentioned above, make up items (d) materials and work methodology. Stage (5) of Design Thinking corresponds to item (e) results and discussion of the publication.Room:Therefore, the scheme would be formed as follows:(D) Materials and work methodology:(1) Stage to empathize with users/customers (1) observation(2) Definition stage(3) Innovation ideation stage (2) design hypothesis(4) Prototype manufacturing stage(E) Results and discussion:(5) Testing stage (3) experimentation and (4) measurementConclusions (5) falsifiability of the design hypotheses.If there are no design corrections, we proceed to (6) reproducibility (by other peer designers and engineers of the industrial manufacturing method of the product through plans and technical documentary material) and repeatability (or industrial serial production on an industrial scale of the manufacturing process. Industrial Design) (7) peer review (only affects the publication of the paper or article of the academic or scientific journal).