bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparación entre el análisis citológico convencional y citometría de flujo para el diagnóstico de infiltración del sistema nervioso central en pacientes con leucemias y linfomas
Authors: Ceres Verónica Luján , Giménez Cintia Lorena , Auat Mariangeles , Altube Alejandra , Rocher Adriana
Published: September 2024

Introducción: la infiltración del sistema nervioso central (SNC) es una complicación muy frecuente en aquellos pacientes que presentan leucemias o linfomas agresivos. Impacta negativamente no sólo en la evolución de la patología sino también en la calidad de vida de los pacientes. Es por ello que la detección de células patológicas en ellíquido cefalorraquídeo(LCR) es de suma importancia para instaurar una terapéutica rápida. Entre las técnicas propuestas para mejorar la eficiencia en el análisis del líquido cefalorraquídeo, se encuentran la citología convencional (CC) y la citometría de flujo (CMF). Objetivos: comparar la sensibilidad y especificidad diagnóstica y el grado de concordancia de la CC con la de la CMF para la detección de células patológicas en LCR de pacientes con diagnóstico de leucemia o linfoma. Materiales y métodos: se llevó a cabo un estudio retrospectivo donde se comparó la sensibilidad y especificidad de la CC y la CMF en 28 muestras de LCR de pacientes con diagnóstico de leucemia o linfoma derivadas a ambos servicios del Hospital de Clínicas José de San Martín, durante el período comprendido entre Octubre de 2017 y Abril de 2019. Resultados: la sensibilidad y especificidad diagnóstica de la infiltración del SNC fue significativamente menor por CC (20 % y 85 %, respectivamente) que por CMF. Conclusiones: el estudio del LCR es sumamente complicado, debido a que representa una muestra con muy escasa celularidad.
Efecto in vitro del esteviol en la viabilidad, migración y contracción del gel de colágeno de fibroblastos renales en presencia de un exceso de glucosa
Authors: Unger Gisela , Benozzi Silvia Fabiana , Pennacchiotti Graciela Laura
Published: September 2024

Introducción: considerando la fisiopatología de la enfermedad renal crónica, resulta de interés evaluar agentes antifibróticos. Objetivo: evaluar el efecto in vitro sobre la viabilidad, migración y contracción del gel de colágeno de fibroblastos renales en presencia de concentración alta de glucosa (efectoprofibrótico), con y sin esteviol (posible antifibrótico). Material y métodos: se cultivó la línea celular Vero E-6 (ATCC) con concentración normal (GN) y alta de glucosa (GA), con y sin esteviol 10 µg/ml (E10). Se evaluó viabilidad, migración y contracción del gel de colágeno (N = 3). Metodología estadística: ANOVA; diferencia estadísticamente significativa: p < 0,050. Resultados: viabilidad (%; p): GN vsGA (100 vs 87; 0,900); GN vs GN-E10 (100 vs 102; 0,999); GN vs GA-E10 (100 vs 94; 0,999); GA vs GAE10 (87 vs 94; 0,997). Migración (%; p): GN vs GA (26 vs 63; 0,033); GN vs GN-E10 (26 vs 36; 0,775); GN vs GA-E10 (26 vs 32; 0,956); GA vs GA-E10 (63 vs 32; 0,067). Contracción del gel de colágeno (%;p): GN vs GA (31 vs 29; 0,982); GN vs GN-E10 (31 vs 29; 0,982); GN vs GA-E10 (31 vs 7; 0,000); GA vs GA-E10 (29 vs 7; 0,000). Conclusión: la viabilidad no fue afectada por E10. Se observó aumento de la migración con GA, respecto de GN, efecto revertido por E10. El tratamiento en conjunto GA-E10 disminuyó la contracción del gel de colágeno. Resulta de interés profundizar el estudio de los mecanismos implicados en los efectos del esteviol sobre la funcionalidad de fibroblastos renales.
Comparación de equipos para la determinación de ionograma (sodio, potasio, cloruro) en sangre
Authors: Perez Bertel Lucas , Funez Florencia Analía , Fernández Daniela Mariel , De Jesús Julieta , Castro Claudia Alejandra , Badía, Marcela , Veyretou Fernando
Published: September 2024

Introducción: el ionograma en sangre es esencial a la hora de evaluar pacientes en estado crítico y por eso se destaca su importancia en el Laboratorio de Unidad de Terapia Intensiva. Objetivos: evaluar la reproducibilidad en el ionograma del equipo del Laboratorio Central (Cobas 6000) y los dos equipos de la Unidad de Terapia Intensiva (Cobas b221). Materiales y métodos: se utilizaron los equipos Cobas b221 y Cobas 6000 durante cinco meses. Para el análisis, se realizó un gráfico de regresión lineal y otro de distribución de las diferencias (Bland-Altman), y se empleó la prueba t de Student para muestras pareadas. Resultados: se procesaron 74 muestras y se encontraron diferencias significativas entre los Cobas b221 y el Cobas 6000 en la medición de potasio (p < 0,001), pero no, en la medición de sodio (p > 0,05); sobre el cloruro no se hallaron diferencias significativas (p > 0,05), pero sí se encontró una tendencia respecto de los resultados. Conclusiones: para la medición de sodio, los tres equipos son equivalentes; para el potasio, se sugiere corregir por sesgo los valores que da el Cobas 6000; para el cloruro, los 3 equipos brindan resultados equiparables en el rango de referencia usado, pero no, para valores extremos.
Keanekaragaman dan Pola Distribusi Serangga Polinator Pada Tanaman Jeruk Kunci (Citrus microcarpa) di Kecamatan Merawang Kabupaten Bangka
Authors: Awanni Shalsabilla Rizqi Aulia , Anggraeni  , Saputra Herry Marta
Published: October 2024

This study aims to determine distribution patterns, calculate the diversity of pollinator insects, and analyze the relationship between environmental factors and the number of species and individual pollinator insects in Calamansi. This research is located in Jada Bahrin Village (station 1), Balunijuk Village (station 2), and Air Jangkang Village (station 3). The research location was determined based on the exploratory method of sampling insects using sweep nets and vane traps. Based on the research results, 811 individual insects were obtained, consisting of 300 pollinator insects (2 orders, 6 families, and 27 species) and 511 non-pollinator insects (4 orders, 14 families, and 18 species). The most common insect family was the Nymphalidae family with 101 individuals, and the least common was the Lycaneidae family with 2 individuals. The diversity index (3.360), wealth index (6.723), and evenness index (0.802) are included in the high category, while the dominance index is low (0.042). The distribution pattern of pollinator insects at the three stations is included in the uniform category. The results of the PCA analysis showed that the diversity, distribution pattern, and number of individuals were affected by air temperature, while the number of species was affected by air humidity and light intensity.
KAST VE BİLİNÇLİ TAKSİRİN HAKSIZLIK YOĞUNLUKLARININ İNCELENMESİ
Authors: Taymur Berrin
Published: September 2024

2005' te yürürlüğe giren 5237 sayılı Türk Ceza Kanunu’nda, klasik suç teorisi ve bu teori içerisinde yer alan suçun yapısına dair izahlar terk edilerek, tamamen yeni bir suç formülasyonu benimsenmiştir. Söz konusu sistemde suç; maddi ve manevi unsur ile hukuka aykırılık açısından değerlendirilmekte ve bu unsurların üçünün de aynı anda mevcut olduğu durumlarda “tipik haksızlığın” oluştuğu kabul edilmektedir. Lakin bu aşamaya kadar yalnızca "fiile ilişkin olarak" bir "haksızlık yargısında” bulunulmuş olmaktadır. Tipik haksızlığın varlığının saptanmasının ardından bu defa “faille ilgili olarak” bireysel kusur değerlendirmesi yapılarak “kusur- kınama yargısının” sonucuna göre failin cezalandırılıp cezalandırılamayacağı belirlenmektedir. Zira modern ceza hukukunun temeli, kusur sorumluluğu ilkesine dayanmaktadır. Bu ilke uyarınca, failin cezalandırılabilmesi kusurunun varlığına bağlıdır. Kusur yargısının anlamını şu şekilde açıklamak mümkündür: Kişinin davranış normlarının gerektirdiği şekilde hareket etme ve kurallara uygun davranışta bulunmayı seçme olanağı varken, haksız davranışı yapmayı seçmiş olması ve bu nedenle kınanmasıdır. Bu bakımdan kusur kavramı, failin cezalandırılmasının gerekçesini oluşturmaktadır. Sonuç itibariyle ceza sistemimizde öncelikle haksızlık tespit edilmekte, sonra kınama yargısı kapsamında bir değerlendirme yapılmaktadır. Bu bakımdan, bir eylemin ceza hukuku açısından değerlendirilmesinde ilk yapılması gereken husus, suçun maddi ve manevi unsurlarının oluşup oluşmadığının, başka bir deyişle ortada kasten ya da taksirle gerçekleştirilmiş ceza hukuku anlamında bir haksızlık bulunup bulunmadığının tespit edilmesi, ardından da kişinin bu haksızlık (suç) nedeniyle kınanıp kınanmayacağının belirlenmesidir. Dolayısıyla, kusurluluğa ilişkin değerlendirme ancak haksızlık teşkil eden bir fiile dayanılarak yapılabilir. Bu haksızlığın tipik tezahürü, eylemin bilerek ve istenerek işlendiğini gösteren kast olmakla birlikte, kişiler dikkatsiz ve özensiz davranarak istemeden neden oldukları sonuçlardan dolayı da ceza kanunları tarafından cezalandırılmakta ve bu şekilde taksirli sorumluluk halleri gündeme gelmektedir. Bu bağlamda 5237 sayılı Türk Ceza Kanunu çerçevesinde kast ve taksir haksızlığın gerçekleştiriliş biçimlerini oluşturmaktadır. Haksızlığın gerçekleştiriliş biçimini oluşturan kast ve taksirin bizatihi içlerinde bir yoğunluk taşıyıp taşımadığı hususu ise öğretide tartışmalıdır. Bu çalışmada kast ve taksirin çeşitlerine yer verilmek suretiyle söz konusu haksızlık yoğunluğuna ilişkin tartışma öğretideki görüşler çerçevesinde ele alınacaktır.
The Impact of Green Building Design on Indoor Air Quality and Occupant Experience
Authors: Alabor Odezi Zaccheaus , Anyanechi Honour , Onyekwere Wisdom Chidera
Published: October 2024

This study examines the impact of green building design on indoor air quality (IAQ) and occupant experience, using Heritage Place in Ikoyi, Lagos, as a case study. Green buildings are known for incorporating sustainable practices such as the use of eco-friendly materials, advanced ventilation systems, and biophilic design elements, all aimed at enhancing environmental sustainability and occupant well-being. A descriptive survey methodology was employed, with data gathered through a questionnaire administered to 50 occupants of the building to assess their perceptions of IAQ, health, comfort, and overall satisfaction. The findings indicate that the majority of respondents reported high levels of satisfaction with IAQ, attributing improvements in their health, productivity, and comfort to the building’s green design features. Specifically, low-emission materials and enhanced ventilation systems were highly praised for reducing pollutants and maintaining a healthy indoor environment. However, a few respondents expressed concerns about inconsistent thermal comfort in certain areas. These results underscore the importance of sustainable design in creating healthier, more productive indoor environments. Recommendations for future green building projects include fine-tuning HVAC systems to improve thermal comfort and enhancing occupant education on the benefits of sustainable features.
PENDAMPINGAN PEMBUATAN PROTUFEL (PRODUK TURUNAN F2 ECO ENZIM LENGKUAS) DALAM MENDUKUNG ECO-PRENEUR SISWA
Authors: Saputra Erwin , Setiawati Vera , Ummas Genisa Marlina , Sri Wahyuni Sumah Astrid
Published: September 2024

Kegiatan Pengabdian kepada Masyarakat (PkM) bertujuan untuk mendampingi 26 siswa SMA Negeri 1 Talang Ubi dalam pembuatan PROTUFEL (Produk Turunan F2 Eco enzim) sehingga tercipta generasi eco-preneur. PROTUFEL dihasilkan melalui pengolahan sampah organik yang mengkombinasikan dengan produk lokal lengkuas (Alpinia galanga) daerah PALI sehingga menjadi produk inovatif lokal ramah lingkungan. Pembuatan eco enzim fermentasi kedua (F2) jarang diperkenalkan ke siswa, padahal produk yang dihasilkan  dari proses tersebut lebih ekonomis serta mampu memerdekakan siswa untuk melaksanakan pembelajaran berdiferensiasi produk. Pemanfaatan lingkungan sekitar sebagai media belajar bagi siswa akan sangat membantu dalam peningkatan hasil belajar, kemandirian, kreativitas, dan jiwa eco-preneur. Metode PkM mengikuti alur PALI, yaitu Penggalian pengetahuan, Ambil inti sari, Lakukan praktikum, dan Informasikan. Keberhasilan kegiatan PkM dilihat dari kolaborasi siswa menghasilkan eco enzim dan produk turunannya, serta ketertarikan siswa melanjutkan eco-preneurship. Hasil menunjukkan bahwa siswa secara berkelompok mampu menghasilkan eco-enzim dan produk turunannya seperti pupuk organik cair (POC)  eco enzim, sabun batang, dan karbol. Selain itu,  adanya ketertarikan siswa dalam melanjutkan kewirausahaan dengan cara mengkomunikasikan informasi pembuatan PROTUFEL kepada orangtua mereka. Besar peluang kegiatan PkM yang serupa dilakukan pada sekolah lain, sehingga dapat membentuk karakter eco-preneur yang siap bersaing di Dunia Usaha Dunia Industri.
Kata Kunci: Eco enzim, Eco-preneur,  Lengkuas (Alpinia galanga), Protufel
Teknik Yang Dapat Membantu Untuk Meningkatkan Keterampilan Berpikir Dan Daya Ingat Siswa
Authors: Salsa Riyanti  , Rindang Putri
Published: October 2024

Creativity in students will be a guide for them when they face problems and make decisions in the future. Students are also able to receive feedback from experience or from teachers with the title of best student and teacher so that later they will be able and ready to receive the development of a creative mindset. A student feels useful and beneficial if he is involved in developing concepts to trigger his creativity and gain the ability to think with broad incentives (Anugraheni, 2018).
Pelatihan Membuat Kuis dengan Aplikasi Quizizz pada Guru SMP Se Kabupaten Bireun
Authors: Yuli Astuti
Published: October 2024

Teachers as facilitators are required to be able to operate technology. In this modern era, there are many applications that teachers can use in classroom learning. The Quizizz application is an application that is very easy to understand to help teachers present and evaluate lesson material. Observation results show that the majority of junior high school teachers in Bireun Regency have never used the Quizizz application in learning. The methods used in training include lecture, question and answer and demonstration methods. The results of the implementation show an increase in teacher understanding in operating the Quizizz application.
Peran Orang Tua Sebagai Hubungan Yang Mendukung Dalam Keluarga di Stasiun Luwuk Bunter Paroki Joan Don Bosco Sampit
Authors: Vania Ulani  , Paulina Avery  , Livy Merrivale
Published: October 2024

This research aims to determine the extent of the role of parents as liaison in the Luwuk Stasi family, Bunter Stasi Parish. Joan Don Bosco Sampit. In this research, parents become the main teachers in the family to strengthen the relationship between children and parents through good and smooth communication. The method used in this research is qualitative descriptive research with data collection techniques using observation, interviews and documents. The data analysis technique for this research uses the Miles and Huberman analysis technique which is divided into three stages, namely data reduction, data visualization (data research), and drawing conclusions/verification (drawing conclusions). The informants used in this research were 5 parents and 4 children. The results obtained from the research conducted by the author show that the role of parents in supporting family relationships at Luwuk Bunter Station is carried out well. A parent's role as a school principal is often to provide feedback and guidance to their children, such as encouraging them to pursue their dreams.
Pemahaman Nilai-Nilai Dalihan Natolu Dalam Budaya Batak Toba dan Implementasinya Dalam Hidup Beriman Katolik
Authors: Alex Kardo Simamora  , Megawati Naibaho  , Antonius Sipahutar
Published: October 2024

Dalihan Natolu is the basic philosophy of life for the Toba Batak tribe which is contained in three elements, namely respect, veneration and support. This unity cannot be separated from the life of the Toba Batak tribe. Dalihan Natolu's kinship system, namely somba marhula-hula (respect to uncle's family), manat mardongan tubu (being careful to siblings), and elek marboru (graciousness to our sisters), is a communal foundation that is closely related to each other. Each component in Dalihan Natolu is implemented according to their respective positions and roles. The values that exist in Dalihan Natolu have a correlation with the Catholic faith, namely theological virtues (faith, hope, and love) and cardinal virtues (prudence, justice, fortitude, and temperance).Theological and cardinal virtues are virtues that animate everyone to live Christian morals. Likewise, with the Dalihan Natolu values it can be understood that Christian morals are not just law implementation, but a response to God's call. Everyone's way and pattern of life must be adapted with the teachings of God. Thus, every person from any culture is able to reach the ultimate goal offered by God which is genuine happiness
Pentingnya Pembinaan Katekumen Dalam Gereja Katolik
Authors: Fransiska Akrianti Gea  , Blasius Superma Yese  , Dominikus Doni Ola
Published: October 2024

The preparation of this thesis began with the experience and observation of the author who saw and felt for himself various things of concern in catechumenal coaching. Catechumen coaching has not been done optimally, so the results are not optimal. Many catechumens are easily accepted or baptized into the Catholic Church, even though they do not yet have sufficient knowledge and depth of faith. In addition, after being accepted or baptized into the Catholic Church, there is no further formation. Though there are several stages or processes that must be done so that a person has a deep understanding of the Catholic faith before being accepted or baptized. The fault is not with catechumens, but on the part of the Catholic Church itself; Especially catechumens coaches and materials used in coaching. We all expect that a person who is accepted or baptized into the Catholic Church will have a firm faith and dare to bear witness in life.
Makna Teologis Menjatuhkan Tanah dan Menaburkan Bunga di Atas Peti Mati Pada Upacara Pemakaman
Authors: Desnia Agus Berlian Hulu  , Dominikus Doni Ola
Published: October 2024

This writing is backgrounded beset by the reality of the situation of people who do not understand the theological meaning of dropping soil and scattering flowers on the coffin at the funeral ceremony. This is caused by the people's lack of knowledge and lack of assistance to the people. The purpose of this writing is so that people can understand the theological meaning of dropping soil and scattering flowers on the coffin at a funeral ceremony. The method used in this writing is literature review, namely examining the theme of this writing by utilizing ideas and understanding from books, Church documents and other knowledge. The results of this writing are first, that the theological meaning of dropping the ground reminds us that humans come from the ground and will return to the ground. Meanwhile, scattering flowers is a means of expression and a symbol of the eternal beauty of life. Second, the people understand and understand the theological meaning of dropping soil and scattering flowers on the coffin at the funeral ceremony.
Pengharapan Akan Kedatang Yesus Kembali Di Dunia Ini
Authors: Setulus Hati Laia  , Aprianus Lendrik Moimau
Published: October 2024

The hope in the return of Jesus Christ is a central concept in Christian theology that has been a source of comfort, strength, and motivation for Christians for centuries. This concept refers to the belief that Jesus Christ, as the son of God, will return to this world to complete his plan of salvation and begin a new era marked by justice, peace, and eternity. This abstract provides a brief overview of the hope in Jesus' return, including its theological foundations in the Bible, various theological interpretations, and its practical implications for personal life and the Christian community. Through understanding this hope, Christians are given a call to live in faithfulness, obedience, and constant preparation, and to share the message of salvation with my world. The hope of the return of Jesus Christ is not only the focus of worship and spiritual reflection, but also the driving force for just social action and comprehensive love in a world filled with suffering and need.
Dampak dan Penanganan Penggunaan Gadget terhadap Perilaku Siswa Katolik di SMA Negeri 1 Hiliduho
Authors: Linda Nasran Waruwu  , Sergius Lay  , Paulinus Kanisius Ndoa
Published: October 2024

The development of communication technology in the current era of globalization is progressing very rapidly. The use of gadgets is currently very popular and needed by all groups, both children and parents, but gadgets themselves have several advantages and disadvantages, depending on each individual's use of the gadget. Everyone. In today's developments, gadgets are nothing new for users, especially students, and have even become their friends because they use them every day to help them find information or to help them with their assignments at school. The use of gadgets for students certainly has an impact on them, such as the positive impact of using gadgets being an effective and efficient learning tool for students, while the negative impact is apathy towards other people and the environment which influences daily behavior, sometimes using gadgets. Too much can affect and lead to bad things. Using gadgets is not wrong, but it makes it easier for us to interact with others if we use them for the right things. We as gadget users should be able to limit ourselves in using them so that we don't fall into bad things.
Keutamaan Santo Yusuf sebagai Teladan Hidup Katekis dalam Karya Pastoral
Authors: Mario Helarius Purba  , Kristiana Mendrofa  , Blasius Superma Yese
Published: October 2024

This thesis departs from the author's awareness and interest in getting to know the lives of Christian believers who are struggling to practice their faith in this world. This thesis describes that Saint Joseph was a saint whose name was familiar to the ears of the faithful. Saint Joseph was god's choice to be entrusted to be the father of the Son of God, Jesus Christ. Saint Joseph performed these duties and responsibilities humbly and faithfully to the Lord's commands. The Church then reflected on the life of this Saint Joseph and made him the Protector of the Universal Church, the Protector of the Holy Family of Nazareth, and the Protector of the Workers' Fig. Just as Saint Joseph made his life a servant of God's plan, so too did the faithful realize his calling as a herald of love.  The faithful are invited to always see what God wants in a crisis-stricken life, while still trying to find creative ways and efforts to solve all of life's problems. Thus, this example of the primacy of Saint Joseph can lead the faithful to remain faithful to God until they are finally able to achieve eternal unity with God in heavenly happiness.
RISIKO BISNIS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI
Authors: Wedia Hastuti  , Ida Adhani  , Wiwi Novia
Published: September 2024

Penelitian ini bertujuan untuk menentukan bagaimana struktur modal dipengaruhi oleh risiko bisnis, struktur aktiva, dan pertumbuhan perusahaan. Penelitian ini menggunakan sampling purposive, dan sampelnya mencakup lima puluh tujuh (57) data selama 3 tahun. Dari hasil uji t menunjukkan bahwa risiko bisnis memiliki dampak negatif dan signifikan terhadap struktur modal; struktur aktiva memiliki dampak positif dan signifikan terhadap struktur modal sebesar 4,381 dan Ttabel sebesar 1,67412; dan pertumbuhan perusahaan tidak memiliki dampak terhadap struktur modal sebesar 0,589 dan Ttabel sebesar 1,67412. Sementara itu hasil uji f menunjukkan Variabel risiko bisnis, struktur aktiva, dan profitabilitas memiliki nilai adjust R square sebesar 61,6%, dan variabel tambahan mempengaruhi 38,9% dari total. Hal ini menyimpulkan bahwa Risiko Bisnis, Struktur Aktiva, dan Pertumbuhan Perusahaan (sig 0,000 dan Fhitung 6,978) berpengaruh secara signifikan terhadap Struktur Modal. 
 
Kata Kunci : Risiko Bisnis, Struktur Aktiva, Pertumbuhan Perusahaan, dan Struktur Modal.
PENGARUH CAPITAL INTENSITY, FAMILY OWNERSHIP DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE
Authors: Wulandari  , Fikriyah Siti Hailatul
Published: September 2024

This research aims to find out and provide empirical evidence regarding Capital Intensity, Family Ownership and Business Strategy towards Tax Avoidance in Non-Cylinical Consumer Companies listed on the Indonesia Stock Exchange for the period 2018-2023. The type of research used is quantitative research. The number of samples in this study was 30 observation data from 5 non-cyclical consumer companies for the 2018-2023 period which was obtained using a purposive sampling method based on the criteria that had been carried out. The data used is secondary data, namely in the form of annual financial reports for the 2018-2023 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The data analysis technique used is data regression analysis using e-views 12 software. The results of this research based on partial test results state that Capital Intensity has an effect on Tax Avoidance, while Family Ownership and Business Strategy have no effect on Tax Avoidance. Based on the simultaneous test, it states that Capital Intensity, Family Ownership and Business Strategy simultaneously influence Tax Avoidance.
PENGARUH PAJAK, KEPEMILIKAN ASING, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING
Authors: Restu Yuliana , Ambarita Dinar
Published: September 2024

This study aims to determine Tax, foreign ownership, and tunneling incentives on transfer pricing. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The research method used in this study is a quantitative method with secondary data and sample selection in this study using the purposive sampling method. The total number of samples in this study is 7 consumer non-cyclical companies as research samples. The analysis method used in this study using panel data regression analysis with the help of the e-views software program version 12. The results of the study indicate that together or simultaneously stating Tax, foreign ownership and tunneling incentives have an influence on companies to carry out transfer pricing, partially tax does not have a significant influence in influencing transfer pricing decisions. In terms of foreign ownership does not affect transfer pricing decisions. Partially tunneling incentives affect transfer pricing
Pengaruh Pajak Tangguhan, Kompensasi Manajemen dan Sales Growth Terhadap Manajemen Pajak
Authors: Riana Rizky Riana , Hasanah Neneng
Published: September 2024

This research aims to examine the influence of Deferred Tax, Management Compensation and Sales Growth on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Sales Growth. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The method used is purposive sampling because this research has certain sample criteria which are adjusted to the research objectives. Based on the purposive sampling method, the number of samples in this study was 110 samples. In testing the hypothesis using panel data testing with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables Deferred Tax, Management Compensation and Sales Growth together have an influence on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable has no effect on Tax Management. Management Compensation Variables influence Tax Management. The Sales Growth variable influences Tax Management.
PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA
Authors: Sarah Salsabila  , Hasanah Neneng
Published: September 2024

This study aims to determine the effect of accounting conservatism, capital structure, and investment opportunity set variables on earnings quality variables in basic materials companies in 2018-2022. The independent variables in this study are accounting conservatism, capital structure, and investment opportunity set, the dependent variable is earnings quality. The research method used is a quantitative method, the data sources used are secondary data. The technique used in this study is a purposive sampling technique. The population used in this study are basic materials companies listed on the IDX in 2018-2022. The sample used in this study was 12 company samples with a research observation period of 5 years in the period 2018-2022 and the number of financial reports used as samples in this study was 60. The data analysis technique used was multiple linear regression with the help of the e-views version 12 statistical processing program. The partial test results showed that the accounting conservatism variable had an effect on earnings quality, the capital structure variable had no effect on earnings quality, and the investment opportunity set variable had no effect on earnings quality, while the simultaneous test results showed that the accounting conservatism, capital structure, and investment opportunity set variables simultaneously had a simultaneous effect on earnings quality.
PENGARUH STRUKTUR MODAL, MANAJEMEN LABA DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG
Authors: Mutiara Geofanny  , Sastri Enan Trivansyah
Published: September 2024

This study aims to determine the effect of capital structure, earnings management, and operating costs on corporate income tax payable, This type of research is quantitative research with secondary data sources. The sample of this study was 23 companies with 5 years of observation obtained by purposive sampling method, so that the total sample obtained was 115 samples. The results showed partial hypothesis calculation that the capital structure variable and earnings management had no significant effect on corporate income tax payable, while the operating cost variable had a significant effect on corporate income tax payable. The results of this study simultaneously show that the variables of capital structure, earnings management and operating costs simultaneously affect corporate income tax payable. This research is expected to provide benefits in contributing to the development of theories regarding the effect of capital structure, earnings management, and operational costs on corporate income tax payable.
PENGARUH KEBIJAKAN DIVIDEN, TAX AVOIDANCE DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2018-2022
Authors: Istikhomah  , Jarno
Published: September 2024

This research aims to analyze the influence of dividend policy, tax avoidance and asset structure on capital structure. This research was conducted by analyzing the financial reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 24 non-cyclical consumer sector companies listed on the Stock Exchange Indonesia (BEI) during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using Eviews 12 Student Version Lite software. The results of this research show that Dividend Policy partially influences Capital Structure. Tax Avoidance partially has no effect on Capital Structure, Asset Structure partially has an effect on Capital Structure and simultaneously Dividend Policy, Tax Avoidance and Asset Structure have an effect on Capital Structure.
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
Authors: Fatmawati Adinda , Haryono
Published: September 2024

This study aims to examine the effect of taxpayer awareness, income level, understanding of tax regulations and tax sanctions on motor vehicle taxpayer compliance at Samsat Depok I. This type of research is quantitative. The data used in the study are primary data. The population in this study was 1,032,932 motor vehicle taxpayers. The sampling method used the slovin formula so that 100 respondents were obtained and the sampling technique used the simple random sampling technique. Data processing used the SPSS version 25 program. From this study, it was concluded that the variable of taxpayer awareness partially and significantly influenced motor vehicle taxpayer compliance, income level partially and significantly influenced motor vehicle taxpayer compliance, understanding of tax regulations partially and significantly influenced motor vehicle taxpayer compliance and tax sanctions partially and significantly influenced motor vehicle taxpayer compliance. Simultaneously has an influence on taxpayer awareness, income level, understanding of tax regulations and tax sanctions on motor vehicle taxpayer compliance at Samsat Depok I.
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018 -2022)
Authors: Hersa Annisa Putri , Yulianto
Published: September 2024

This study aims to determine the effect of capital structure, financial performance and company growth on firm value. The type of research used is a quantitative approach with associative methods. The sampling technique in this study was purposive sampling. The population of this study is a transportation sub-sector company listed on the Indonesia Stock Exchange in 2018 - 2022 as many as 12 companies and has followed the sampling criteria to 9 companies with a research method for 5 (five) years resulting in 45 observation data. The data analysis technique used is panel data regression using E-views version 9 software. The results of the F test show that capital structure, financial performance and company growth simultaneously affect firm value. The t test results show that capital structure has a positive effect on firm value, financial performance has a positive effect on firm value, while company growth has no effect on firm value.
PENGARUH PENEGAKAN HUKUM, DISKRIMINASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN KEADILAN TERHADAP PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PONDOK AREN)
Authors: Sari Indah Permata , Mudzakir
Published: September 2024

This study aims to analyze the Influence of Law Enforcement, Tax Discrimination, Tax Understanding and Justice on Tax Evasion (Tax Evasion) where analyzing Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang. The sample used in this study was 100 Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang using accidental sampling technique. The data used in this study are primary data in the form of distributing questionnaires to all Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang who have been used as research samples. Multiple regression method is used as an analysis technique in this study. Analysis of research results using SPSS 25 software. The results of the study indicate that law enforcement, tax discrimination, tax understanding and justice simultaneously affect tax evasion. Law enforcement partially affects tax evasion. Tax discrimination partially does not affect tax evasion. Tax understanding partially affects tax evasion. Justice partially influences tax evasion
POLA ASUH ORANG TUA DI ERA DIGITAL DALAM MEMBENTUK KEPEKAAN SOSIAL ANAK
Authors: Quraisy Sherly , Syarif Zainuddin , Masruroh Waqiatul
Published: September 2024

Pola asuh orang tua merupakan cara dan bagaimana sikap orang tua dalam mengayomi anak-anaknya pada proses pendidikan, bimbingan dan pengawasan. Penelitian ini bertujuan untuk membentuk kepekaan sosial anak di era yang serba-serbi digital seperti saat ini. Penelitian ini menggunakan penelitian kualitatif dengan jenis penelitian studi kasus deskriptif. Dengan demikian, hasil penelitian setelah melakukan analisa data melalui teknik penelitian (observasi, wawancara dan dokumentasi); Pertama, pola asuh para orang tua di Dusun Pesisir Barat Dharma Camplong adalah para orang tua menerapkan bentuk asuh demokratis dan di Dusun Bajur Tamberu Daya ialah sebagian orang tua menggunakan pola asuh demokratis dan sebagian kecilnya menerapkan pola asuh otoriter. Kedua, dampak penggunaan media digital begitu berpengaruh terhadap proses pendidikan, pengasuhan, bimbingan serta pengawasan orang tua terhadap anak-anak, baik dari sisi orang tua yang menggunakan perangkat ataupun dari kalangan anak-anaknya. Ketiga, terdapat beberapa faktor pendukung dan penghambat dalam proses pengasuhan orang tua, terutama lingkungan keluarga, merupakan faktor yang paling berpengaruh dalam proses tumbuh kembang peserta asuh (anak).
PENDIDIKAN KARAKTER DALAM ALQURAN: STUDI ATAS QS. AN-NAHL AYAT 90-93
Authors: Anwar Ade Chairil
Published: September 2024

Manusia yang berkarakter menjadi tujuan dari semua konsep pendidikan. Program pendidikan karakter yang digalakan di Indonesia menjadi sangat penting setelah sebelumnya proses pendidikan dianggap belum mencapai tujuan. Al-Quran sudah memberikan kriteria dan konsep pendidikan karakter, salah satunya dalam surat An-Nahl ayat 90-93. Tulisan ini bertujuan untuk menggali kandungan surat An-Nahl ayat 90-93 tentang konsep pendidikan karakter. Sejalan dengan itu, tiga pertanyaan diajukan: a) Bagaimana tafsir al-Quran Q.S. An-Nahl Ayat 90-93. b) Bagaimana konsep pendidikan karakter dalam al-Quran Q.S. An-Nahl Ayat 90-93?. b) Bagaimana implementasi pendidikan karakter dalam al-Quran Q.S. An-Nahl Ayat 90-93?. Penelitian ini menggunakan penelitian kepustakaan (library research) yang berjenis deskriptif kualitatif. Sumber dalam penelitian ini berasal dari berbagai literature seperti buku, jurnal, skripsi, thesis dan disertasi. Hasil penelitian ini menunjukan bahwa dalam ketiga ayat itu tercakup sikap yang harus dimiliki seperti adil, ihsan dan ita' (siap membantu sesama) serta larangan untuk terjauh dari sikap fahsya, munkar, dan baghy.
EARTHQUAKE-RESISTANT BUILDING DESIGN: INNOVATIONS AND CHALLENGES
Authors:   Master in Industrial Engineering, Department of Industrial Engineering, Lamar University, Texas, USA, Shahjalal Mohammad , Yahia Abul Kashem Mohammad ,   Master of Engineering Management, Department of Industrial Engineering, Lamar University, USA, Morshed ASM ,   Master of Engineering Management, Department of Industrial Engineering, Lamar University, Texas, USA, Tanha Nadia Islam ,   https://orcid.org/0009-0002-4626-7838
Published: September 2024

This study provides a comprehensive systematic review of innovations in earthquake-resistant building design, focusing on advancements in materials, technologies, and methodologies aimed at enhancing structural resilience. A total of 32 peer-reviewed articles were analyzed following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. The findings highlight the critical role of advanced materials such as fiber-reinforced polymers (FRPs) and shape memory alloys (SMAs) in improving seismic performance, particularly through enhanced energy dissipation and structural flexibility. Technological integrations like Building Information Modeling (BIM), artificial intelligence (AI), and structural health monitoring (SHM) systems were identified as transformative tools that optimize design processes, predict structural vulnerabilities, and enable real-time risk management. Advanced simulation techniques, including finite element analysis (FEA) and computational fluid dynamics (CFD), were shown to significantly improve the accuracy and efficiency of seismic design. Despite these innovations, challenges related to cost, regulatory inconsistencies, and limited access to cutting-edge technologies persist, particularly in developing regions. The study concludes that while these advancements have revolutionized earthquake-resistant design, further efforts are needed to address these barriers and promote global resilience to seismic hazards.
STRUCTURAL DESIGN AND ANALYSIS OF A 20-STORY MIXED-USE HIGH-RISE RESIDENTIAL AND COMMERCIAL BUILDING IN DHAKA: SEISMIC AND WIND LOAD CONSIDERATIONS
Authors:   Graduate researcher, Civil Engineering, University of the District of Columbia, Washington, DC, United States, Islam Md Mazharul
Published: September 2024

This study, conducted in the Department of Civil Engineering at Stamford University Bangladesh, focuses on the structural design and analysis of a 20-story mixed-use high-rise building in Dhaka, accommodating both residential and commercial functions. The objective of the study is to gain insights into the design and analysis of an intermediate moment-resisting frame that addresses the specific challenges posed by seismic and wind loads in a dense urban environment. A commercial building, defined as a structure primarily dedicated to business activities, requires specialized design considerations that extend beyond residential construction, including the need for larger beams, increased floor space, and accommodation for various commercial functions. In high-density urban areas, like Dhaka, the design of multi-story commercial buildings, such as shopping malls and office complexes, presents additional challenges related to space constraints, vertical shopping preferences, and the high cost of land. The study emphasizes the importance of creating a structural design that balances rentable space, aesthetics, cost, safety, and comfort, while addressing the lateral forces caused by wind and seismic activity. This analysis aims to assist engineers and architects in meeting the growing demand for multifunctional high-rise structures, ensuring both safety and functionality in the face of complex environmental and structural factors.
Pengaruh Pembayaran Non-Tunai (E-Wallet) dan Gaya Hidup terhadap PerilakuKonsumtif Mahasiswa Universitas Nahdlatul Ulama Kalimantan Barat Angkatan 2020
Authors: Saliyeh Saliyeh , Firayanti Yuni , Saputra Edy Suchmawan
Published: September 2024

This research aims to determine the influence of non-cash payments (e-wallets) and lifestyle on the consumptive behavior of students at Nahdlatul Ulama University, West Kalimantan, class of 2020. This research uses quantitative methods and data collection techniques using questionnaires with a sample of 92 respondents. The data analysis technique used in this research is multiple linear regression analysis, namely the coefficient of determination test and hypothesis testing with the SPSS 23 program. The results of this research show that partially non-cash payments (e-wallets) have no effect on the consumptive behavior of students at Nahdlatul Ulama University, West Kalimantan, with a significance value of 0.496, which is greater than 0.05. On the other hand, lifestyle has a positive and significant effect on consumer behavior, with a significance value of 0.000, which is smaller than 0.05. The influence of non-cash payments (e-wallets) and lifestyle on the consumptive behavior of Nahdlatul Ulama University students in West Kalimantan is 36.8%, and the remaining 63.2% is influenced by other variables not examined in this research.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021
Authors: Ningrum Safita , Gunarianto Gunarianto , Hasan Khojanah
Published: September 2024

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.
Tax Audit, Tax Penalty, Religiosity and Tax Compliance
Authors: Gulzar Sadia , Sarwar Usman , Sattar Sonia , Jehanger  , Usman Muhammad , Quibtia Maria
Published: October 2024

The purpose of this paper was to investigate the impact of tax audit and tax penalty on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax penalty with tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential taxpayers of Pakistan, after which a total of 247 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS SEM) was devised using SmartPLS software to validate the measurement model and structural model and the predictive relevance of the study’s model. The findings showed that tax audit and tax penalty were positively associated with the level of tax compliance. They also demonstrated the moderating significant effect of religiosity on the relationship between tax penalty, tax audit and tax compliance. Tax authorities and policymakers in developing majority societies in developing countries and in other South Asian countries, especially in Pakistan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen revenue collection. This study extended the deterrence theory in the context of tax compliance by studying tax audit and tax penalty as well as the proposed moderating effect of religiosity in the purview of deterrence theory on tax compliance. The study explored the potential effect of these significant factors of tax compliance among actual as well as potential taxpayers in socio cultural context of Pakistan. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the above-mentioned relationships was also discussed.
Gusti Yesus Rawuh Paring Urip Lan Kaluberan
Authors: Epafras Mujono  , Ruth Melisa
Published: October 2024

The background to this Community Service Activity (PkM) is: First, there is a need among congregation members for speakers/lecturers/who can speak Javanese so that the participants better understand the material for faith formation, in the context of commemorating Good Friday and Easter.  Second, there is a need to refresh the commitment of congregation members in their faith in Jesus Christ.  Third, there is a need for a correct understanding of Good Friday and Easter for the general public, so that they get the correct information about this.  The aim of this Community Service activity is as follows: First, so that the message of the lecture about the coming of Jesus who gives life and abundance (John 10:10b) can be captured or understood more clearly by the recipients of this PkM service, because it is delivered in Javanese .  Second, to explain the material for community service through faith formation lectures.  Third, to determine respondents' satisfaction as participants in this community service activity.  The results of this devotion are: First, faith formation material with the theme "Christ came to give life and abundance" including that Jesus is the door to guaranteeing safety and security, Jesus came to give life and abundance and Jesus guides the lost sheep.  The level of satisfaction of the participants with the material and its delivery is at the level of hight (85,11%).