bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MAYORA INDAH TBK PERIODE 2017-2019
Authors: rusdi
Published: April 2022

Penelitian ini bertujuan menganalisis laporan keuangan dan indikator kebangkrutan pada PT. Mayora Indah Tbk periode 2017-2019. Jenis penelitian deskriptif melalui pendekatan kuantitatif dengan teknik analisis menggunakan metode rasio guna mengetahui kinerja dan posisi keuangan perusahaan dan kebangkrutan dengan metode altman Z-score. Dari hasil analisis menunjukkan kinerja dan posisi keuangan cukup baik, sedang indikator kebangkrutan metode Z-score perusahaan dalam keadaan tidak bangkrut.
Sonda multiangle d'una mostra de pols a granel de sulfat de N-metil para-aminofenol (sulfat de monometil para-aminofenol): anàlisi dels paràmetres d'agregació i cristal·lització
Authors: Gradov Oleg , PANKRATOV SERGE
Published: April 2022

Sonda multiangle d'una mostra de pols a granel de sulfat de N-metil para-aminofenol (sulfat de monometil para-aminofenol): anàlisi dels paràmetres d'agregació i cristal·lització [autotranslation]
Elastisitas permintaan dan penawaran
Authors: Wardiana Ima
Published: April 2022

Elastisitas harga permintaan mengacu pada bagaimana perubahan harga mempengaruhi kuantitas yang diminta suatu barang. Sebaliknya, elastisitas harga penawaran mengacu pada bagaimana perubahan harga mempengaruhi kuantitas yang ditawarkan suatu barang.
KERJASAMA ANTAR KOPERASI
Authors: Taha Muh. Ridwan
Published: April 2022

Organisasi koperasi yang merupakan kegiatan usaha yang bergerak dibidang ekonomi, maka perlu kerjasama dengan organiasasi lain baik itu organisasi koperasi maupun bukan koperasi, baik berkaitan dengan bidang usaha maupun tidak berkaitan dengan bidang usahanya, dalam rangka meningkatkan kegiatan usahanya. Berkaitan dengan masalah kerjasama koperasi antar koperasi, dan koperasi dengan bidang usaha lainnya telah diatur dalam pasal 58 ayat 1 undang-undang no. 25 tahun 1992 tentang pengkoperasian.
Pengaruh penampilan guru terhadap minat belajar siswa
Authors: Nurhaliza
Published: April 2022

Penampilan dan cara mengajar yang di maksud dalam konteks ini berhubungan dengan sikap dan tingkah laku yang mengiringi aktivitasnya dalam proses belajar mengajar. Dengan pegertian lain penampilan guru merupakan pencerminan terhadap pesan dan kedudukan yang di milikinya. Hal ini berarti bahwa sebagai seorang guru, yang memiliki tugas dan fungsi antara lain sebagai pendidik dan pengajar. Sehubungan hal ini tersebut dinyatakan bahwa “seorang pengajar (guru) haruslah menempatkan dirinya sebagai pengajar dan berakting sebagai penagajar,dengan demikian semua gerak-gerik bagian tubuh si pengajar akan berpengaruh langsung terhadap daya serap siswa.
MENGANALISIS PASAR DAN PERILAKU KONSUMEN/NASABAH
Authors: artia Hikmah
Published: April 2022

Perilaku konsumen merupakan studi yang mempelajari bagaimana cara individu, kelompok dan organisasi memilih, membeli, memakai serta memanfaatkan barang, jasa, gagasan atau pengalaman dalam rangka memuaskan kebutuhan dan hasrat mereka. Perilaku konsumen merupakan aktivitas individu dalam pencarian, pengevaluasian, pemerolehan, pengonsumsi dan penghentian pemakaian barang dan jasa.
Resume Ekonomi Makro: Analisis Pendapatan Nasional dalam Islam
Authors: Aulya Winda
Published: April 2022

Di dalam teori ekonomi, pendapatan nasionl merupakan salah satu bagian yang menarik perhatian untuk dibicarakan. Pendapatan nasional sampai saat ini masih tetap dianggap orang sebagai pilar utama penyangga politik ekonomi. Artinya, ke arah peningkatan pendapatan nasional itulah hampir semua kebijaksanaan di bidang perekonomian difokuskan. Setiap kegiatan ekonomi dalam suatu negara pasti berkaitan dengan pendapatan nasional. Tingkat perkembangan ekonomi suatu negara juga dapat dilihat dari pendapatan nasionalnya. Usaha-usaha pembangunan ekonomi yang dilakukan oleh setiap negara pasti diarahkan untuk meningkatkan kestabilan pendapatan nasional.
Menganalisis pasar dan perilaku konsumen/nasabah
Authors: surfa Tenriawaru
Published: April 2022

Catatan terkait tentang menganalisis pasar dan perilaku konsumen/nasabah
Tugas HIjriani_90500120044 Manajemen Pemasaran (MENGANALISIS PASAR DAN PERILAKU KONSUMEN)
Authors: Ar Hijriani
Published: April 2022

pemasaran adalah memenuhi dan melayani kebutuhan dan keinginan konsumen sasaran. Pasar konsumen dan perilaku pembelian konsumen harus dipahami sebelum rencana pemasaran yang nyata dapat dikembangkan.Pasar konsumen membeli barang & jasa untuk konsumsi pribadi, dan ini adalah pasar yang paling akhir dimana kegiatan perekonomian diatur.
The Future of China’s Minorities with the Growing Power and Breadth of Technology
Authors: Rao Aakash
Published: April 2022

This paper investigates the different methods used by the Communist Party of the People’s Republic of China to subjugate its ethnic minorities. Through this, it predicts the situations of minorities with the growing breadth of technology within the People’s Republic of China and globally.
Wakaf dan Pembangunan Ekonomi
Authors: Aidin Athifah Idnan Tsabitha
Published: April 2022

Wakaf merupakan ajaran islam yang mengandung unsur sprititual dan material. Wakaf dikatakan mengandungi unsur spiritual karena wakaf merupakan ibadah yang dapat mendekatkan diri kepada Allah dan Allah telah menjanjikan balasan pahala bagi oran yang melakukan amalan wakaf tersebut.Untuk melaksanakan sistem wakaf, para ulama fiqh telah menjelaskan konsep ini dalam buku-buku fiqh yang didasarkan pada al-Quran, hadis dan juga ijtihad mereka. Konsep fiqh selalu mengalami perkembangan mengikut perkembangan akal manusia. hal ini karena mayoritas konsep wakaf didasarkan pada ijtihad yang dapat mengalami perubahan waktu dan tempat.
Resume ekonomi makro
Authors: NURFADILLAH
Published: April 2022

Pernyataan dari Al-Gazali tersebut berkaitan dengan penciptaan uang dinar dandirham sebagai alat untuk melakukan transaksi ekonomi. Dinar dan dirham tidakmemberikan manfaat secara langsung, akan tetapi orang membutuhkannya untukditukarkan dengan barang lainnya. Contohnya, seseorang mempunyai kunyit, tapi iajuga membutuhkan unta untuk transportasi. Sedangkan orang lain, mempunyai untatapi tidak dibutuhkan sekarang, tetapi menginginkan kunyit. Transaksi barter inisangat sulit, karena tidak ada kesamaan diantara keduanya. Jadi, untuk barangbarang seperti ini perlu media yang dapat menentukan nilai tukarnya secara adil.Maka ditentukanlah misalnya seekor unta sama dengan 100 dinar dan kunyit denganjumlah tertentu sama dengan 100 dinar pula. Namun, dinar dan dirham tidakdibutuhkan semata-mata karena logamnya. Namun, Dinar dan Dirham diciptakanuntuk dipertukarkan dan untuk membuat aturan pertukaran yang adil dan untukmembeli barang-barang yang memiliki kegunaan
RESUME ANALISIS PERMINTAAN DAN PENAWARAN AGREGATIF
Authors: saputri Anggraeni Dwi
Published: April 2022

Permintaan adalah keinginan konsumen membeli suatu barang pada berbagai tingkat harga selama periode waktu tertentu.
HUBUNGAN DAN PEMBAGIAN KERJA DALAM PENGELOLAAN KOPERASI
Authors: Huzain Hasriany
Published: April 2022

Dalam pengelolaan manajemen koperasi tentunya itu merupakan sesuatu yang sangat penting untuk dilakukan sebagaimana dengan pengelolaan perusahaan dengan menggunakan sistem manajemen masing-masing. Ciri ganda dari koperasi yaitu koperasi mempunyai unsur ekonomi dan juga unsur sosial.Sama yang telah kita ketahui bahwa di dalam Undang-Undang terdapat aturan yang berkaitan dengan koperasi yaitu Undang-undang No. 25/1992, Pasal 30 yang berkaitan pengaturan tugas pengurus, yaitu dapat mengelolah koperasi dan usahanya.
ANALISIS PENDAPATAN NASIONAL DALAM EKONOMI ISLAM
Authors: Amaliah Nur Indah
Published: April 2022

Pendapatan nasional secara sederhana dapat diartikan sebagai jumlah barang dan jasa yang dihasilkan suatu negara pada periode tertentu biasanya satu tahun. Istilah yang terkait dengan pendapatan nasional beragam antara lain: Produk Domestik Bruto (Gross Domestic Product/GDP), Produk Nasional Bruto (Gross National Product/GNP), serta Produk Nasional Neto (Net National Product/NNP)
Developing an IPI Aligned Introductory Psychology Course Without a Textbook
Authors: Lazzara Julie
Published: April 2022

The newly implemented APA IPI now provides instructors with universal learning outcomes. An additional recommendation of the IPI is to use Backward Design to help transform the course. I propose that a textbook is not needed to meet these goals and that using course materials instead may be more advantageous. I suggest considering OER as part of the course materials and including a review of research on OER use within psychology. https://teachpsych.org/E-xcellence-in-Teaching-Blog/12695270
Dasar-dasar Ekonomi Mikro
Authors: icha nuraisyah
Published: April 2022

Ilmu ekonomi adalah bagian ilmu sosial yang mempelajari manusia bagaimana menentukan pilihan dalam menggunakan sumber daya (resource) untuk menghasilkan benda (comodity) yang diperoleh untuk memenuhi kebutuhan sehari-hari agar memperoleh guna atau manfaat (utility) yang sebesar-besarnya.
MANAJEMEN KOPERASI DAN UMKM (AYUNI NURRAHMA_90500120079)
Authors: Nurrahma Ayuni
Published: April 2022

Sepertiyangkitaketahui,bahwakoperasibukanlahbadanusahayang berupakumpulanmodal.Koperasiadalahbadanusahayangunikkarenadimiliki olehbanyakindividu.Koperasimerupakankumpulandariindividu-individuyang memilikikesamaanvisi,misi,dandidasariolehjiwakerjasamauntukmencapai suatutujuantertentu.Dalamoperasinya,kebijakan-kebijakanyangdiambildalam koperasidilakukansecarademokratisdemikepentinganuntukmencapaitujuan dankeinginanbersama. Padadasarnya,pengelolaankoperasiyangprofesionaladalahdidasari oleh kemampuan pengurus atau manajemen koperasiuntuk menjalankan keputusandankebijakanyangsudahdibuatsecarademokratisdalam Rapat AnggotaKoperasidanditunjangolehpengawasanyangkontinuatasrealisasi danimplementasikebijakankebijakantersebut. Koperasisebagaisuatusistem ekonomi,mempunyaikedudukan(politik) yangcukupkuatkarenamemilikidasarkonstitusional,yaituberpegangpada Pasal33UUD1945,khususnyaAyat1yangmenyebutkanbahwaPerekonomian disusun sebagaiusaha bersama berdasaratas asas kekeluargaan.Dalam PenjelasanUUD1945itudikatakanbahwabangunusahayangpalingcocok dengan asas kekeluargaan itu adalah Koperasi.Tafsiran itu sering pula dikemukakanolehMuhammadHatta,yangseringdisebutsebagaiperumus pasaltersebut.Pada Penjelasan konstitusitersebutjuga dikatakan,bahwa sistem ekonomiIndonesiadidasarkanpadaasasDemokrasiEkonomi,dimana produksidilakukan oleh semua dan untuk semua yang wujudnya dapat ditafsirkansebagaiKoperasi.
A unified numerical model for two-phase porous, mush and suspension flow dynamics in magmatic systems
Authors: Wong Ying Qi , Keller Tobias
Published: April 2022

Magmatic systems in the Earth's mantle and crust contain multiple phases including solid crystals, liquid melt and low viscosity fluids. Depending on depth, tectonic setting and chemical composition, magmatic systems can range from partially molten rock at low melt fraction to magma mushes at intermediate melt fraction to magmatic suspensions at high melt fraction. However, the theories underpinning most process-based models of magmatic systems describe magma as a single-phase fluid, or as a two-phase mixture either in the porous flow regime at low melt fractions or the suspension flow regime at high melt fractions. Connections between the two-phase endmember theories are poorly established and hinder investigations into the dynamics of mush flows at intermediate phase fractions, leaving a significant gap in bridging trans-crustal magma processing from source to surface. To address this knowledge gap and unify two-phase magma flow models, we develop a two-dimensional system-scale numerical model of the fluid mechanics of an n-phase system at all phase proportions, based on a recent theoretical model for multi-phase flows in igneous systems. We apply the model to two-phase, solid-liquid mixtures by calibrating transport coefficients to theory and experiments on mixtures with olivine-rich rock and basaltic melt using a Bayesian parameter estimation approach. We verify the model using the Method of Manufactured Solutions and test the scalability for high resolution modelling. We then demonstrate 1D and 2D numerical experiments across the porous, mush and suspension flow regimes. The experiments replicate known phenomena from endmember regimes, including rank-ordered porosity wave trains in 1D and porosity wave breakup in 2D in the porous flow regime, as well as particle concentration waves in 1D and mixture convection in 2D in the suspension flow regime. By extending self-consistently into the mush regime, the numerical experiments show that the weakening solid matrix facilitates liquid localisation into liquid-rich shear bands with their orientation controlled by the solid stress distribution. Although the present model can already be used to investigate three-phase mixtures using conceptually-derived transport coefficients, more rigorous calibration to experiments and endmember theories is needed to ensure accurate time scales and mechanics. With a self-consistent way to examine multi-phase mixtures at any phase proportion, this new model transcends theoretical limitations of existing multi-phase numerical models to enable new investigations into two-phase or higher magma mush dynamics.
A Comparison of Robust Likelihood Estimators to Mitigate Bias from Rapid Guessing
Authors: Rios Joseph
Published: April 2022

Rapid guessing (RG) behavior can undermine measurement property and score-based inferences. To mitigate this potential bias, practitioners have relied on response time information to identify and filter RG responses. However, response times may be unavailable in many testing contexts, such as paper-and-pencil administrations. When this is the case, self-report measures of effort and person-fit statistics have been used. These methods are limited in that inferences concerning motivation and aberrant responding are made at the examinee level. As test takers can engage in a mixture of solution and RG behavior throughout a test administration, there is a need to limit the influence of potential aberrant responses at the item level. This can be done by employing robust estimation procedures. Since these estimators have received limited attention in the RG literature, the objective of this simulation study was to evaluate ability parameter estimation accuracy in the presence of RG by comparing maximum likelihood estimation (MLE) to two robust variants, the bisquare and Huber estimators. Two RG conditions were manipulated, RG percentage (10%, 20%, and 40%) and pattern (difficulty-based and changing state). Contrasted to the MLE procedure, results demonstrated that both the bisquare and Huber estimators reduced bias in ability parameter estimates in the presence of RG by as much as 94%. Given that the Huber estimator showed smaller standard deviations of error and performed equally as well as the bisquare approach under most conditions, it is recommended as a promising approach to mitigating bias from RG when response time information is unavailable.
Multi-Level Linguistic Alignment in a Dynamic Collaborative Problem-Solving Task VERSION 3
Authors: Duran Nicholas , Paige Amie Jeffreys , D'Mello Sidney
Published: April 2022

Co-creating meaning in collaboration is challenging. Success is often determined by people’s abilities to coordinate their language to converge upon shared mental representations. Here we explore one set of low-level linguistic behaviors, linguistic alignment, that both emerges from, and facilitates, outcomes of high-level convergence. Linguistic alignment captures the ways people re-use, i.e., “align to,” the lexical, syntactic, and semantic forms of others’ utterances. Our focus is on the temporal change of multi-level linguistic alignment, as well as how alignment is related to communicative outcomes within a unique collaborative problem-solving paradigm. The primary task, situated within a virtual educational video game, requires creative thinking between three people where the paths for possible solutions are highly variable. We find that over time interactions are marked by decreasing lexical and syntactic alignment, with a trade-off of increasing semantic alignment. However, greater semantic alignment does not translate into better team performance. Overall, these findings provide greater clarity on the role of linguistic coordination within complex and dynamic collaborative problem-solving tasks.
Safety Messaging Boosts Parental Vaccination Intention for Children Ages 5-11
Authors: Cui Zhihan , Liu Lu , Wu Sherry Jueyu , Li Dan , Zhai Xinyue
Published: April 2022

The low COVID-19 vaccination rate and intention among parents with children ages 5-11 is a seriousissue as the U.S. attempts to control the pandemic. According to current research, safety and side effectconcerns are the primary reason for such vaccine hesitancy. To mitigate it and boost vaccinationintention, we used two “safety” messages (a short, concise one vs. a long, detailed one) that carefullyexplained the vaccine’s lower dosage, the low rate of side effects, and the rigorous approval process.We also compared these safety messages with two “protect” messages which respectively emphasizedthe protection of the child and the entire family. Among the four treatment arms, we found that the shortversion of the safety message increased the average vaccination intention by over 1 point on a 0-6 scale,compared to the control arm, while the other three treatments failed to show significance. Specifically,these effects are particularly pronounced (~2 points) for Republican parents who had a much lowerinitial intention. Our study highlights the importance of to-the-point and concise information renderingin promoting public health activities and therefore has important policy implications for raisingvaccination intentions among parents, especially those leaning towards more conservative politicalaffiliation.
Manifest Your Desires: Psychedelics and the Self-Help Industry
Authors: Plesa Patric , Petranker Rotem
Published: April 2022

A psychedelic industrial complex is emerging as new research on these substances and their effects are being approved. These substances show promise, but much remains unknown about their potential for both benefit and harm. Despite the paucity of reliable mechanistic evidence, some entrepreneurs have already begun to market psychedelic advice. We draw on some critiques of the self-help industry to propose potential parallels in the psychedelic industry. Overstated claims, cultural lore, for-profit organizations, and spiritual gurus come with the territory of both industries aimed at selling solutions for mental health disorders. We offer some guidelines for responsible research, therapy, and policy to temper these concerns, focusing on evidence-based practices, decriminalization, and rigorous therapist training.
Productive Explanation: A Framework for Evaluating Explanations in Psychological Science
Authors: van Dongen Noah N'Djaye Nikolai , van Bork Riet , Finnemann Adam , van der Maas Han , Robinaugh Donald , Haslbeck Jonas M B , de Ron Jill , Sprenger Jan , Borsboom Denny
Published: April 2022

The explanation of psychological phenomena is a central aim of psychological science. However, the nature of explanation and the processes by which we evaluate whether a theory explains a phenomenon are often unclear. Consequently, it is often unknown whether a given psychological theory indeed explains a phenomenon. We address this shortcoming by characterizing the nature of explanation in psychology, and proposing a framework in which to evaluate explanation. We present a productive account of explanation: a theory putatively explains a phenomenon if and only if a formal model of the theory produces the statistical pattern representing the phenomenon. Using this account, we outline a workable methodology of explanation: (a) explicating a verbal theory into a formal model, (b) representing phenomena as statistical patterns in data, and (c) assessing whether the formal model produces these statistical patterns. In addition, we explicate three major criteria for evaluating the goodness of an explanation (precision, robustness, and empirical relevance), and examine some cases of explanatory breakdowns. Finally, we compare our proposal to other models of explanation from philosophy of science and discuss how our model contributes to constructing and developing psychological theories with high explanatory power.
Experimental Induction of Peritraumatic Dissociation: The Role of Negative Affect and Pain and Their Psychophysiological and Neural Correlates
Authors: Danböck Sarah K. , Franke Laila Katharina , Miedl Stephan F , Liedlgruber Michael , Bürkner Paul - Christian , Wilhelm Frank H.
Published: April 2022

While research has elucidated processes underlying dissociative symptoms in patients with posttraumatic stress disorder, little is known about the circumstances under which trauma-related dissociation initially arises. To experimentally investigate causes and concomitants of peritraumatic dissociation, we subjected sixty-nine healthy women to aversive-audiovisual and painful-electrical stimulation in a 2(aversive/neutral film) x 2(pain/no pain) within-subject design while recording psychophysiological and fMRI-BOLD responses. Afterwards, participants rated negative-affect, pain, and dissociation for each condition. Using Bayesian multilevel regression models, we examined (1) whether aversive-audiovisual and painful-electrical stimulation elicit higher dissociation-levels than control conditions and (2) whether stronger negative-affect and pain responses (operationalized via self-report, psychophysiological, and neural markers) correlate with higher dissociation-levels. Several key findings emerged: Both aversive-audiovisual and painful-electrical stimulation elicited dissociation. Dissociation was linked to higher self-reported negative-affect, but we did not find enough evidence linking it to psychophysiological and neural negative-affect markers. However, dissociation was associated with higher levels of self-reported pain, a skin-conductance-response-based pain marker, and the fMRI-BOLD-based Neurologic-Pain-Signature. Results indicate that both aversive-audiovisual and painful stimuli can independently cause dissociation. Critically, pain responses captured via self-report, psychophysiological, and neural markers were consistently linked to higher dissociation-levels suggesting a specific, evolutionary meaningful, contribution of pain to the rise of dissociation.
Has There Been a Transgender Tipping Point? Gender Identification Differences in U.S. Cohorts Born Between 1935 and 2001
Authors: Lagos Danya
Published: April 2022

Using a probability-based sample from 39 U.S. states from a general health survey, I evaluate popular claims of a “transgender tipping point” by estimating probabilities of identifying as transgender and gender nonconforming among cohorts of respondents born between 1935 and 2001. Respondents born after 1984 are significantly more likely to identify as transgender or gender nonconforming than respondents in earlier cohorts. However, cohort changes in identification as transgender and gender nonconforming vary along lines of sex assigned at birth, race/ethnicity, and college attendance. Within different cohorts, these factors have different associations with higher or lower odds of identifying as transgender or gender nonconforming, sometimes contrasting with popular narratives and media representation patterns. Analyzed in context, these findings provide empirical evidence that several distinct population-level biographical availability patterns, including convergences, reversals, and persistence of demographic associations, have shaped the prevalence and composition of U.S. transgender and gender nonconforming populations over time.
DETERMINASI SISTEM PENGENDALIAN INTERNAL, TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI PADA PENGELOLAAN DANA DESA
Authors: Alfiatri Wina , Indrawati Novita , Putra Adhitya Agri
Published: April 2022

The goal of this study is to determine and test the impact of internal control systems, information technology use, apparatus competency, and the organization's commitment to village fund management. This study took place in the villages of Kuantan Singingi Regency's Cerenti Subdistrict. The population of 11 villages in Kuantan Singingi Regency's Cerenti Subdistrict was studied. A saturation sampling method is a sampling approach in which all members of the population are used as samplers. Respondents in this study were village apparatus in Cerenti Subdistrict, Kuantan Singingi Regency. Internal control systems, information technology utilization, apparatus competency, and organizational commitment all have a substantial impact on village fund administration, according to data analysis utilizing multiple linear regressions. The results of this study are expected to be a suggestion for the village government, especially the village apparatus in Cerenti Subdistrict in improving village fund management by paying attention to the factors studied in this study.
KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK
Authors: Azura Ria , Yusralaini Yusralaini , Odiatma Fajar
Published: April 2022

This study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer compliance of restaurants in the city of Pekanbaru. This research is survey research. The population in this study are restaurant taxpayers registered with the Regional Revenue Agency Office in Pekanbaru City. Samples were taken from up to 100 respondents. The sampling technique used was targeted sampling. The data collection technique is a questionnaire. The statistical tool used is multiple linear regression. The results show that taxpayer awareness, tax knowledge, taxpayer attitudes, and tax penalties affect restaurant taxpayer compliance, and public service accountability significantly affects restaurant taxpayer compliance in Pekanbaru City.
AUDIT TENURE, KOMPLEKSITAS OPERASI, TOTAL ASET, DAN SOLVABILITAS SEBAGAI DETERMINAN AUDIT DELAY
Authors: Rizkinov Baqi , Silalahi Sem Paulus
Published: April 2022

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The  results  of  this  study  have  a contribution to the companies in reducing the occurrence of audit delay.
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA
Authors: Arai Putri , Nasrizal Nasrizal , Kurnia Pipin
Published: April 2022

This study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model.
DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19
Authors: Hertati Lesi , Puspitawati Lilis , Gantino Rilla , Ilyas Meifida
Published: April 2022

This study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information systems
FORMATION OF INFORMATION SUPPORT FOR SUSTAINABLE DEVELOPMENT MANAGEMENT OF THE ENTERPRISE
Authors: Budko Oksana , Halatov Bohdan
Published: April 2022

The article substantiates the conceptual provisions of management accounting, taking into account the socially oriented approach, which will provide solutions to management problems that arise in the process of achieving sustainable development goals. Methodological, methodological, organizational and technological aspects related to the formation of the information product generated in management accounting are revealed. The concepts of management accounting related to the function of management accounting, the use of results, process and technology, the potential of the function are considered. As a result of the disclosure of the methodological aspect, the conceptual provisions of management accounting are determined, taking into account the principles of sustainable development. The essence of management accounting, the purpose and tasks of its maintenance which consider the certain purposes of sustainable development of the enterprise are defined. The subject, objects, elements of the method, functions and principles of management accounting, taking into account the socially oriented approach, are revealed. The methods of management accounting are analyzed, which provide the formation of information about the value of the enterprise and the degree of influence of environmental and social factors on it. Methods of target costing, Kaiser costing, JIT, the concept of strategic cost management, the system of balanced scores, benchmarking are considered. Emphasis is placed on the relevance of strategic management accounting, which will ensure the solution of sustainable development of the enterprise. The essence of organizational and technological aspects of the study of management accounting as an element of the accounting subsystem in the system of information support of sustainable development is highlighted. The evaluation of classical and compilation approaches within the organizational aspect of management accounting is carried out. It is proved that only as a result of a comprehensive approach to the construction of management accounting at the enterprise can be formed information that will provide management staff to make effective decisions in the field of economic, environmental and social aspects of the enterprise.
FORMATION OF INFORMATION SUPPORT FOR SUSTAINABLE DEVELOPMENT MANAGEMENT OF THE ENTERPRISE
Authors: Budko Oksana , Kuksa Yurii
Published: April 2022

The article substantiates the conceptual provisions of management accounting, taking into account the socially oriented approach, which will provide solutions to management problems that arise in the process of achieving sustainable development goals. Methodological, methodological, organizational and technological aspects related to the formation of the information product generated in management accounting are revealed. The concepts of management accounting related to the function of management accounting, the use of results, process and technology, the potential of the function are considered. As a result of the disclosure of the methodological aspect, the conceptual provisions of management accounting are determined, taking into account the principles of sustainable development. The essence of management accounting, the purpose and tasks of its maintenance which consider the certain purposes of sustainable development of the enterprise are defined. The subject, objects, elements of the method, functions and principles of management accounting, taking into account the socially oriented approach, are revealed. The methods of management accounting are analyzed, which provide the formation of information about the value of the enterprise and the degree of influence of environmental and social factors on it. Methods of target costing, Kaiser costing, JIT, the concept of strategic cost management, the system of balanced scores, benchmarking are considered. Emphasis is placed on the relevance of strategic management accounting, which will ensure the solution of sustainable development of the enterprise. The essence of organizational and technological aspects of the study of management accounting as an element of the accounting subsystem in the system of information support of sustainable development is highlighted. The evaluation of classical and compilation approaches within the organizational aspect of management accounting is carried out. It is proved that only as a result of a comprehensive approach to the construction of management accounting at the enterprise can be formed information that will provide management staff to make effective decisions in the field of economic, environmental and social aspects of the enterprise.
ORGANIZATION OF ACCOUNTING BY-METALLURGICAL PRODUCTS
Authors: Khmelyuk Alona , Zubko Anton
Published: April 2022

In the work according to the reliable financial statements of PJSC "Dnipro Metallurgical Plant" a study of the peculiarities of the organization of accounting for the production of by-products of metallurgical products and considered the principles of formation of production costs in the system of accounts. The characteristic of organizational and administrative structure of the metallurgical enterprise is given; the type of activity and assortment of production output are estimated. The basic principles, elements of the accounting policy of the enterprise are studied and the order "About the organization of the account of the metallurgical enterprise" in the part of accounting display of finished metallurgical production is characterized. It is noted that the organization of accounting at a large metallurgical enterprise is formed using an obsolete system of registers - journals-orders, which were introduced into the accounting system in the last century. This approach to the organization of accounting is not a violation of applicable law, but too time-consuming, some transactions in different journals are duplicated, and their paperwork requires additional costs. Regulations on the accounting policy of the plant were approved in accordance with the NP (S) BU and taking into account the provisions of international financial reporting standards IFRS. In the course of the research it was concluded that the accounting of by-products of blast furnace production is carried out simultaneously with the production of basic metallurgical products. Having formed the logs of accounting entries,it is established that by-products are accounted for from production as finished, and then sent to bring to a certain condition back into production. This approach to accounting is irrational and can not adequately reflect the production process. Therefore, the accounting algorithm of improvement of correspondence of the account of by-products is offered in work and accounting records of formation of reliable cost of by-products (slag) are developed.
Analisis Kompetensi Guru Pendidikan Anak Usia Dini dalam Pelaksanaan Pembelajaran dI TK Tunas Bangsa Kolaka Timur
Authors: Azahra Ifa Rahmiati , Rasmi Rasmi
Published: April 2022

The purpose of this article is to examine the pedagogic competence of early childhood education teachers who hold PAUD undergraduate and non-PAUD undergraduate educational qualifications. This research employed descriptive qualitative research. Data were collected through interviews, observation and documentation. Data analysis was in the form of data reduction techniques, data presentation and drawing conclusion. Testing the validity of the data was done by triangulation of sources, techniques and time. The results showed that teachers with PAUD undergraduate qualifications seemed to have an adequate understanding of the character and development of students which was implied in the selection of materials, media, and teaching materials which were then adjusted to the level of child development. On the other hand, teachers with non-graduate PAUD qualifications do not seem to understand well the mastery of the material, the making of lesson plans, and the evaluation of learning. To improve the quality of teachers, several implemented policies in TK Tunas Bangsa are encouring the teachers to continue to higher level of education, attend training related to the curriculum, and increase skills in operating computers.Keywords: Pedagogics Competence, PAUD Teachers
Seguimento do paciente após o tratamento inicial do melanoma cutâneo
Authors: Rubinho Rafael , Carvalho Gomes Heitor , Sakamoto Maeda Nisimoto Melissa Yoshimi , Martins da Silva Wellison , Alves Freiria de Oliveira Gabriel , Santos de Oliveira Filho Renato
Published: April 2022

INTRODUÇÃO: Diversos estudos relataram que o autoexame da pele, a educação dos familiares quanto a esse procedimento e a educação sobre fotoproteção são fundamentais no seguimento dos pacientes que tiveram melanoma cutâneo, sendo os principais métodos de identificação precoce de recorrência. Existem diretrizes que descrevem as recomendações para o acompanhamento desses pacientes, em sua maioria, direcionadas aos especialistas. OBJETIVO: Revisar a literatura já publicada sobre manuais e diretrizes de acompanhamento e orientações ao paciente portador de melanoma cutâneo. METODOLOGIA: Trata-se de uma revisão de literatura selecionando artigos e publicações relativas às orientações aos pacientes portadores de melanoma cutâneo. De cada artigo selecionado foram extraídas informações e estas foram compiladas em uma tabela, a qual foi utilizada para redigir a presente revisão.RESULTADOS: Através das palavras chave estabelecidas foi realizada uma busca de artigos, totalizando 79 artigos. Desses, foram selecionados 21 pela leitura dos resumos, e, após leitura na íntegra dos mesmos, aplicando os critérios de inclusão e exclusão, selecionou-se 17 artigos para esta revisão. Os artigos selecionados abordavam as diretrizes existentes de seguimento dos pacientes com melanoma cutâneo. As diretrizes não apresentam um consenso quanto ao período em que deve ser realizado o seguimento dos pacientes com melanoma cutâneo, variando conforme cada diretriz e características da neoplasia. Porém, diversos estudos apontam uma perspectiva positiva quanto ao impacto dos manuais e diretrizes no esclarecimento dos pacientes sobre o modo como devem realizar o seu acompanhamento.CONCLUSÃO: São necessárias mais pesquisas sobre os melhores meios para acompanhamento dos pacientes após o tratamento inicial de melanoma cutâneo, assim como, há a necessidade de novos materiais de orientações direcionados a estes pacientes. O presente trabalho serve de estímulo para os centros de tratamento do melanoma cutâneo adotarem guias de orientação aos pacientes.
Музична освіта: філософський, мистецтвознавчий та педагогічний наголоси
Authors: Бєлікова В. В. , Варнавська Л. І. , Власенко І. М. , Кокарева Е. О. , Косяк Л. І. , Лященко І. С. , Міщанчук В. М. , Овчаренко Н. А. , Ракітянська Л. М. , Чеботаренко О. В. , Шрамко О. І.
Published: April 2022

У монографії розглядаються актуальні філософські, мистецтвознавчі та педагогічні питання сучасної музичної освіти. Проаналізовано проблему філософського розуміння процесу залучення особистості до мистецького досвіду, виявлено взаємодію масової та елітарної культури в музичній освіті; відображено мистецтвознавчий дискурс щодо історичних етапів становлення музичної освіти, її сучасної трансформації, музичного тексту як культурологічного феномену; окреслено методологічні та технологічні основи музичної освіти в педагогічному вищому навчальному закладі. Видання підготовлене за результатами дослідження колективу науковців факультету мистецтв Криворізького державного педагогічного університету. Адресовано студентам, магістрантам, аспірантам,викладачам, слухачам закладів післядипломної освіти, науковцям та усім, хто цікавиться розвитком сучасної музичної освіти.
Особистісна зрілість як проблема сучасної психології
Authors: Мірошник З. М. , Остапчук О. Є. , Шаповал І. М. , Гапоненко Л. О. , Горбачова О. Ю. , Туркова Д. М. , Михайленко О. Ю. , Чаркіна О. А. , Великодна М. С. , Свірська Ж. М. , Лисечко М. В. , Давоян Є. Е. , Депутатов В. О. , Маєр Ю. В.
Published: April 2022

У монографії представлено теоретичні й методологічні аспекти дослідження проблеми особистісної зрілості. Автори узагальнюють науково-теоретичні підходи й технологічні засоби, які є ефективними у формуванні особистісної зрілості; варіативне бачення моделей особистісної зрілості психолога; особливості особистісної зрілості психолога в процесі професіоналізації. Монографія розрахована на широкий загал викладачів, наукових працівників, практичних психологів, студентів, слухачів курсів післядипломної освіти, які опікуються проблемами розвитку особистісної зрілості.
Українське мистецтвознавство кінця ХІХ – початку ХХ століття: дослідження національних форм вітчизняного образотворчого мистецтва
Authors: Антонович Є. , Удріс І.
Published: April 2022

У монографічному дослідженні розглядаються засади формування об’єктивних уявлень про національні форми української образотворчості в працях вітчизняних фахівців кінця ХІХ – початку ХХ ст. На основі аналізу численних публікацій означеної доби охарактеризовано сукупність чинників та осередків виокремлення вітчизняного мистецтвознавства в самостійну наукову дисципліну, проаналізовано процес становлення фахових знань щодо специфічних ознак національної архітектури, живопису, графіки, прикладного мистецтва як провідних напрямків дослідницької діяльності представників київської школи мистецтвознавства, а також висвітлено шляхи й етапи визначення в науці тих років особливостей українського національного стилю.
Community-based AIDS prevention and care in Africa—Dissemination of Phase I findings: Report of five national workshops
Authors:   Population Council
Published: April 2022

Given the constraints faced by the health care infrastructure in responding to the AIDS crisis in sub-Saharan Africa, and the limitations of traditional educational approaches in motivating people to modify their sexual behavior within the African context, community-based efforts at AIDS prevention, and care of those affected, are the first lines of defense against the disease. Thus, they deserve greater scrutiny, to learn from the experiences and to continue and expand their efforts. The “Community-Based AIDS Prevention and Care in Africa: Building on Local Initiatives” project is being carried out by the Population Council with support from Glaxo Wellcome. The project, which integrates HIV/AIDS prevention and care activities at the community level, focuses on five countries in East and Southern Africa (Kenya, Tanzania, Uganda, Zambia, and Zimbabwe). The first phase identified essential components that make community-based efforts successful. The second phase includes dissemination of findings from Phase I in the five participating countries, developing and implementing action-oriented research activities to strengthen the client-support capabilities of selected local initiatives, and reporting research results. This document is a report on the implementation of the first activity under Phase II.
Technical assistance for expanding contraceptive choice in India
Authors: Townsend John
Published: April 2022

One of the roles of the ANE OR/TA Project in India was to participate in policy dialogues with national counterparts, in the public sector and among NGOs, about expanding contraceptive choices, and to provide technical assistance for facilitating changes in service-delivery procedures. The public sector provides five contraceptive methods through its 11,500 hospitals and primary health care facilities. NGOs, private physicians, and pharmacies have access to a broader range of brands. While India is one of the world's leaders in contraceptive research, in recent years products have come to market slowly. New technology is often embraced, however the cost of contraceptive options is not trivial in the Indian context. As stated in this report, the OR Project became formally involved in the effort to expand contraceptive choices in 1993 at the request of the USAID Mission in India. The Secretary of Family Welfare supported concerns for quality and choice as part of the preparation for the International Conference on Population and Development held in Cairo, September 1994. Similar recommendations were made during development of a draft national population policy.
A qualitative study of quality of care in rural Karnataka
Authors: Reddy P.H.
Published: April 2022

The Third Five-Year Plan (1961–66) aimed at reducing the crude birth rate in India to 25 per 1,000 population by 1973, however this goal has not been achieved. Several other demographic goals were set later, to be achieved by specified years, but they were deferred or revised. One major reason for the failure to achieve these goals was thought to be the lack of adequate infrastructural facilities for the family welfare program, thus it was decided to improve the institution–population ratio. The primary objective of this study is to assess the quality of interaction between clients and providers, and the quality of family welfare services. More specifically, the study examines how family welfare program personnel interact with clients in a given setting, the quality of interaction, how frequently such interaction takes place, the provider's view of, and satisfaction with, the information and quality of family welfare services provided, and the client's view of, and satisfaction with, the information and quality of family welfare services received. The focus of the investigation is on the family welfare program—the maternal and child health and family planning programs.