bluuebunny/crossref_metadata_2025 huggingface dataset:
Anschluss of Austria and the position of the Great Powers: the path to disaster. Based on little-known archival documents
Authors:   Lomonosov Moscow State University, Moscow, Russian Federation, Naumov Alexander O. , Senin Alexander V. ,   Lomonosov Moscow State University, Moscow, Russian Federation
Published: March 2024

The annexation of the Austria by Nazi Germany in 1938 is an important element in the crisis of the Versailles system of international relations, which ended with the outbreak of World War II in Europe. The particular historical and political importance of this event consisted in the fact, that it was the first aggressive action of the Third Reich that led to the disappearance of a sovereign state from the map of Europe. However, despite the significance of this tragedy, it seems to be insufficiently studied in scientific literature. It should be pointed out that the First Austrian republic is often regarded in the Russian as well as foreign historiography as a subject of international relations completely dependent on Germany, fully following in the wake of the foreign policy of its large German-speaking neighbor. It should be pointed out that, with regard to the Soviet foreign policy, many foreign and Russian historians draw the conclusion that Austria played an insignificant role in the foreign policy planning of the Soviet Union. The little-known documents derived from the Foreign Policy Archive of the Russian Federation, the Russian State Military Archive, Russian State Archive of Socio-Political History, as well as the Central Archive of the Ministry of Defense of the Russian Federation suggest otherwise. Special attention is paid to the economic side of the Anschluss, which is rarely touched upon in modern historiography. The methodological basis of the research presented below constitute historical-genetic and historical-systemic methods that are used to trace the evolution of the European system of international relations of that period. In this way, a multidimensional approach to the issues considered in the article allows us to recreate a holistic picture of the events of that time, as well as to restore the true cause-and-effect relationships between them. This circumstance is of particular importance in the context of the increasingly frequent attempts to rewrite the history of the Second World War and belittle the efforts of the Soviet Union to prevent it. The authors conclude that based on the new archival documents, it is possible to draw an unambiguous conclusion that the Anschluss became one of the key moments in European history, which made the outbreak of the Second World War in Europe inevitable. It consolidated the main foreign policy line of Western democracies to appease the aggressors, eliminated the last serious obstacles to the union of Nazi Germany and fascist Italy and demonstrated the impossibility of implementing in practice a collective security strategy based on the proposals of the Soviet Union on a united anti-German front.
LOW-CARBON POWER AND GLOBAL CLIMATE WARMING
Authors:   Lomonosov Moscow State University, Institute of Basic Problems of Biology, Russian Academy of Sciences, Snakin Valeriy
Published: March 2024

The problem of global climate warming and attempts to solve it, including using low-carbon power engineering, are analyzed. The success of solving this problem depends on the degree of understanding of the processes which cause it. As more and more data speak about natural causes of climate fluctuations, and of anthropogenic factors the greatest contribution to the warming is made by thermal pollution rather than the anthropogenic growth of carbon dioxide in the atmosphere, low-carbon power, with all its positive qualities, is unable to solve the problem of climate warming.
BORIS SOKOLOV (1914-2013). LIFE IN SCIENCE
Authors:   Lomonosov Moscow State University, Chekhovich Petr
Published: March 2024

April 9, 2024 marks the 110th anniversary of the birth of Boris Sergeyevich Sokolov - a prominent Russian scientist, geologist and paleontologist, science oranizer. The article summarizes the main milestones of B. Sokolov’s life and his scientific achievements.
Development of the administrative enforcement system in the context of customs integration
Authors: Safonenkov Pavel
Published: March 2024

The monograph is devoted to the problem of administrative coercion used by customs authorities, the study of the theoretical, legal and methodological foundations of administrative coercion, its principles, structure and features, tasks and goals, the grounds for the use of coercive measures, the analysis of their content, factors that reduce the quality and effectiveness of their application, as well as conceptual issues of improving legal regulation and development of the administrative system coercion in the context of customs integration.
The monograph can be used by specialists in the field of administrative and customs law, teachers, graduate students,
students of the Russian Customs Academy and other law schools studying the legal foundations of the activities of customs authorities.
Hubungan Personal Hygiene dengan Kejadian Pediculosis Capitis di MTs Swasta Ulumuddin Uteunkot Cunda Kecamatan Muara Dua Kota Lhokseumawe
Authors: Syukran Rahmad , Rahayu Mulyati Sri , Topik Mohamad Mimbar
Published: March 2024

Pediculosis capitis adalah infeksi kulit dan rambut kepala yang disebabkan oleh Pediculus humanus var. Capitis. Penelitian bertujuan mengetahui hubungan antara personal hygiene dengan kejadian Pediculosis capitis. Jenis penelitian merupakan observasional analitik dengan pendekatan potong lintang (cross sectional). Teknik pengambilan sampel mengunakan sratified random sampling, dan pada pengambilan sampel Pediculosis capitis penelitian langsung pada santriwan dan santriwati mengunakan sisir kutu, personal hygiene menggunakan kuesioner yang dibagikan kepada santri. Prevalensi Pediculosis capitis menunjukan besar responden yang mengalami Pediculosis capitis sebanyak 194 responden (83%) dan paling banyak terjadi pada umur 13 tahun sebanyak 70 responden (86%). Pediculosis capitis paling banyak di temukan pada jenis kelamin perempuan dengan jumlah 114 responden (49,1%), sedangkan laki-laki seabanyak 80 responden (34,5). Skor personal hygiene paling banyak yaitu cukup sebanyak 134 responden (57%). Prevalensi Pediculosis capitis menunjukan besar responden positif sebanyak 194 responden (83,6%). Hubungan personal hygiene dengan kejadian Pediculosis capitis didapatkan hasil responden dengan tingkat pengetahuan cukup dan positif Pediculosis capitis sebanyak 101 (52,1%). Nilai p yang diperoleh dengan uji chi-square adalah p<0,001 lebih kecil dari pada batas kritis a=0,05, maka artinya ada hubungan yang signifikan atau bermakna antara personal hygiene dengan kejadian Pediculosis capitis pada santri di MTS swasta ulumuddin.
Adopting ChatGPT as a writing buddy in the advanced L2 writing class
Authors: Strobl Carola , Menke-Bazhutkina Iryna , Abel Niklas , Michel Marije
Published: March 2024

Since its release, ChatGPT has raised concerns in many teaching contexts given its threat to reliably evaluating learners’ knowledge and skills. Within task-based pedagogy, however, this technology opens new avenues for second language (L2) teaching when adopting the technology as a writing buddy. Our study explores how ChatGPT as a model impacts the revision process of advanced L2 writers of German. Twenty-two university students participated in a two-week classroom-based intervention, producing two summaries of popular-scientific texts in L2 German. After writing a first draft, they compared their summaries with texts produced by ChatGPT (3.5) and revised, where necessary, their own text. In this paper, we analyze all students’ rubrics-based ratings of the ChatGPT models and present data of six focus students’ screen-recorded revision processes that we coded for revision focus, source, and success. Results reveal students’ growing awareness of characteristics of ChatGPT-output, such as linguistic accuracy and fluency, as well as its flaws in content provision. Revision data demonstrate that students skillfully made use of the models to improve their own texts. To conclude, our study provides evidence that using ChatGPT as models in writing and revision processes can stimulate higher-order thinking in the revision process of advanced L2 students.
TATA KELOLA, MANAJEMEN LABA, DAN KINERJA PERUSAHAAN SETELAH IPO: BUKTI DARI INDONESIA
Authors: Farandy Aldo Christanto , Feliana Yie Ke
Published: March 2024

Penelitian ini mempelajari pengaruh corporate governance terhadap earnings management pada perusahaan Indonesia yang melakukan penawaran saham perdana (IPO). Manajemen perusahaan bertujuan untuk meningkatkan dana yang didapatkan saat IPO, tapi tidak disadari oleh public. Manajemen perlu meningkatkan daya tarik saham melalui laporan keuangan. Corporate governance cenderung menurunkan earnings management saat IPO. Earnings management dihitung dengan mengamati time-series dari discretionary accruals. Sampel penelitian berisi perusahaan Indonesia yang melakukan IPO pada tahun 2013 hingga 2016 yang terdaftar pada Bursa Efek Indonesia (BEI). Kinerja perusahaan diukur secara internal (Return on Assets) dan eksternal (Buy-and-Hold Abnormal Return). Hasil penelitian menyajikan perusahaan yang melakukan IPO memiliki discretionary accrual yang lebih tinggi dibandingkan perusahaan yang tidak melakukan IPO dan kinerjanya akan menurun selama tiga tahun setelah melakukan IPO, tapi penelitian ini tidak menemukan bukti penurunan kinerja disebabkan oleh earnings management pada tahun IPO. Hasil penelitian ini juga menemukan bahwa hanya dewan komisaris dapat menurunkan earnings management.
Analisis Fundamental Saham Sebelum dan Sesudah Pandemi Covid-19: Studi Empiris Di Bursa Efek Indonesia
Authors: Oktavia Trisna Ayu , Widodo Nova Maulud , Hartono Halleina Rejeki Putri
Published: March 2024

Investasi saham berpotensi memberikan imbal hasil. Menentukan portofolio merupakan langkah awal bagi investor dalam berinvestasi. Analisis saham yang biasa digunakan adalah analisis fundamental dan analisis teknikal. Tujuan dari penelitian ini adalah untuk menyajikan analisis fundamental dan teknis saham perusahaan yang diindeks LQ45 di Bursa Efek Indonesia (BEI) periode 2015-2019. Metode penelitian yang digunakan adalah statistik deskriptif. Sampel penelitian ini menggunakan teknik purposive sampling sehingga terkumpul 17 perusahaan. Hasil analisis fundamental menunjukkan bahwa Gudang Garam Tbk, Matahari Department Store Tbk, Bukit Asam (Persero) Tbk, Surya Citra Media Tbk, dan Unilever Indonesia Tbk memiliki nilai rasio yang baik. Sedangkan untuk analisa teknikal, Gudang Garam Tbk Jasa Marga (Persero) Tbk Surya Citra Media Tbk Waskita Karya (Persero) Tbk menunjukkan sinyal beli
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan
Authors: Risnanto Heri , Widianti Hesti , Amaliyah Fitri
Published: March 2024

Kualitas laporan keuangan daerah yaitu salah satu parameter normatif yang wajib ditetapkan dalam laporan keuangan agar tercapai tujuannya. Penelitian ini bertujuan menganalisis implementasi SAP, penerapan SAKD, kompetensi SDM terhadap kualitas laporan keuangan Kabupaten Brebes. Sedangkan populasinya berjumlah 52 SKPD di lingkungan pemerintah daerah Kabupaten Brebes. Pengumpulan data dengan kuesioner dibagikan pada pegawai penatausaha keuangan SKPD. Teknik sampling menggunakan Non-Probability Sampling. Analisis regresi linear berganda digunakan pada penelitian ini. Hasil penelitian menunjukkan uji t penerapan SAP 0,024 0,05 menunjukan variabel ini berpengaruh terhadap kualitas laporan keuangan Kab Brebes. Sedangkan variabel X2 dan X3 yaitu penerapan SAKD dan kompetensi SDM berdasarkan hasil uji t memperoleh nilai 0,5600,05 dan 0,9620,05 yang menunjukan tidak terdapat pengaruh terhadap kualitas laporan keuangan pemda Kab. Brebes
ANALISIS BRAND AWARENESS PADA HARIAN SURAT KABAR RADAR TEGAL (STUDI KASUS PADA MASYARAKAT KOTA TEGAL)
Authors: Galih Wicaksono Nenti Musarofah Erni Unggul
Published: March 2024

Penelitian ini adalah untuk mengetahui apakah Harian Surat Kabar Radar Tegal telah mencapai Top Of Mind (puncak pikiran) di benak para pembaca khususnya masyarakat kota Tegal.Pada penelitian kali ini peneliti menggunakan metode analisis data deskriptif yaitu analisis data yang relevan dan memaparkan situasi atau peristiwa yang sebenar-benarnya. Sedangkan dalam metode pengumpulan data, peneliti menggunakan metode kuesioner, observasi, dan wawancara. Metode kuesioner dilakukan dengan cara mendatangi responden yang dijumpai dengan  menyerahkan daftar pertanyaan yang harus dijawab oleh para responden untuk mendapatkan data primer. Metode observasi dilakukan dengan cara melakukan praktik magang di Radar Tegal dengan  mengamati kegiatan yang berlangsung di kantor dan metode wawancara dilakukan dengan mengadakan tanya jawab kepada salah satu personalia atau wartawan dari kantor Radar Tegal. Berdasarkan data kuesioner yang telah diisi dan dijawab  para responden yang dijumpai peneliti, maka peneliti dapat menyimpulkan bahwa Harian Surat Kabar Radar Tegal belum mencapai Top Of Mind (puncak pikiran) di benak para responden di kota Tegal. Karena Harian Surat Kabar Radar Tegal masih kalah populer dibanding merek surat kabar lainnya di kota Tegal. Tetapi dari data kuesioner tersebut Harian Surat Kabar Radar Tegal telah mencapai Brand Recall (pengingatan kembali merek) yang berarti merek Surat Kabar Radar Tegal masih cukup populer di benak para responden meskipun masih kalah dengan merek koran sejenis. Kata Kunci : Masyarakat Kota Tegal, Brand Awareness.
PENGARUH JUMLAH ANGGOTA KOPERASI TERHADAP PEROLEHAN SHU PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KARYAWAN PENDIDIKAN (KPRI-KP) DUKUHTURI KABUPATEN TEGAL
Authors: Asrofi Langgeng Nurmansyah Nok Alfiana Pamungki Ida Farida
Published: March 2024

Penelitian ini adalah untuk mengetahui perkembangan jumlah anggota dan perolehan SHU serta mengetahui seberapa besar pengaruh jumlah anggota koperasi terhadap perolehan SHU pada Koperasi Pegawai Republik Indonesia Karyawan Pendidikan (KPRI-KP) Dukuhturi Kabupaten Tegal. Hipotesis dalam penelitian ini adalah diduga terdapat pengaruh yang signifikan atas jumlah anggota terhadap perolehan SHU pada KPRI-KP Dukuhturi.Teknik pengumpulan data yang digunakan adalah riset lapangan dan riset keperpustakaan, sedangkan teknik analisis data yang digunakan adalah Analisis Regresi Linier Sederhana dan Uji nilai t. Penelitian regresi linier sederhana dapat disimpulkan bahwa dari hasil penelitian diketahui tidak ada hubungan yang signifikan dan menunjukkan nilai negatif antara jumlah anggota koperasi terhadap SHU yang diperoleh KPRI-KP Dukuhturi, hal ini dapat dilihat berdasarkan hasil nilai koefisien regresi yang negatif dari persamaan regresi linier sederhana yaitu Y= 113.623.951,904 + (-231.734,569) X. Berdasarkan uji nilai t dapat disimpulkan bahwa thitung ≤ ttabel yaitu -3,556 ≤ 6,314 jadi dapat disimpulkan bahwa model persamaan regresi yang terbentuk dari uji t, maka Ho diterima dan Ha ditolak. Maka dapat dinyatakan bahwa jumlah anggota tidak berpengaruh terhadap perolehan SHU. Saran dalam penelitian ini diharapkan pengurus Koperasi Pegawai Republik Indonesia Karyawan Pendidikan (KPRI-KP) Dukuhturi Kabupaten Tegal hendaknya dapat lebih meningkatkan partisipasi anggota dan juga dapat membuka usaha pada koperasi untuk menyediakan kebutuhan yang dibutuhkan oleh anggota KPRI-KP Dukuhtutri sehingga dapat meningkatkan perolehan SHU setiap tahunnya. Kata Kunci : Jumlah Anggota, SHU KPRI-KP Dukuhturi, Kabupaten Tegal.
PENGARUH PRICE EARNING RATIO, LEVERAGE, DIVIDEND PAYOUT RATIO, PROFITABILITAS DAN CASH HOLDINGS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DALAM INDEKS LQ45
Authors: Mabruroh Vicky , Riswan Riswan , Lestari Sri
Published: March 2024

The purpose of this study is to analyze the influence ofprice earning ratio, leverage, dividend payoutratio, profitability and cash holdings toward firm value. Study case on non-financial companies listed in theindex LQ 45 in the period 2010-2013. The populations is companies listed in the index LQ 45 on the IDX(Indonesia Stock Exchange). the method of the research is purposive sampling, there were 16 companies will beused as observation data. This study uses multiple regression analysis with SPSS (Statistical Package for theSocial Sciens) version 16. The results showed that dividend payout ratio not affect the firm value. Price earningratio, leverage and profitability has a positive effect on firm value. And cash holdings has a negative effect onfirm valueKeyword: firm value, price earning ratio, leverage, dividend payout ratio, profitability, cash holding
PENGARUH REKRUTMEN DAN PENEMPATAN PEGAWAI TERHADAP KINERJA PEGAWAI (Studi pada PT. Bank Syariah Mandiri Cabang A. Yani Bandung)
Authors: Wibowo Sandi Nasrudin
Published: March 2024

Penelitian ini dilatarbelakangi oleh pelaksanaan tugas pegawai di lingkungan PT. Bank Syariah Mandiri Cab. A. Yani Bandung, terdapat beberapa hal yang menentukan tingkat kinerja bagi pegawai yang disebabkan antara lain sistem rekrutmen yang selektif bagi pegawai termasuk di dalamnya promosi pegawai dalam suatu jabatan, kemampuan kerja yang dimiliki pegawai, dan perlunya pengalaman pegawai selama ia bekerja serta penempatan pegawai sesuai dengan kemampuan pegawai. Penelitian ini  menggunakan metode deskriptif. Adapun objek penelitian ini adalah rekrutmen (X1), penempatan pegawai (X2) dan kinerja pegawai (Y). Sedangkan   subjek penelitian ini PT. Bank Syariah Mandiri cab. A. Yani Bandung. Berdasarkan hasil pengolahan data dan interprestasi data terhadap masing-masing variabel dan dimensi pada masing-masing variabel disimpulkan sebagai berikut : (1) rekrutmen berpengaruh positif dan signifikan terhadap kinerja pegawai. Dengan demikian semakin baik pelaksanaan sistem rekruktmen, maka akan semakin tinggi kinerja pegawai; (2) penempatan  berpengaruhpositif dan signifikan terhadap kinerja pegawai. Dengan demikian semakin tinggi penempatan, maka akan semakin tinggi pula kinerja pegawai; dan (3) rekrutmen dan penempatan  berpengaruhpositif dan signifikan terhadap kinerja pegawai. Dengan demikian semakin baik pelaksanaan rekrutmen dan semakin tinggi penempatan  akan semakin meningkat kinerja pegawai.  Kata Kunci: Kinerja Pegawai, Rekrutmen, Penempatan Pegawai
ANALISIS PENGARUH PENGGUNAAN INTERNET TERHADAP MINAT BELAJAR MAHASISWA PROGRAM STUDI DIII AKUNTANSI (STUDI KASUS: POLITEKNIK HARAPAN BERSAMA)
Authors: Mahmudah Nurul
Published: March 2024

Abstrak Penelitian ini bertujuan untuk  meningkatkan kualitas pembelajaran mahasiswa antara lain   dengan memberikan kemudahan akses  internet  sehingga mahasiswa  dapat  dengan mudah  mendapatkan  informasi  dari  situs-situs   online.   Akan   tetapi   pemanfaatan   internet   sering disalahgunakan   dengan   tidak menggunakannya guna menunjang pembelajaran sebaliknya digunakan untuk mengakses media jejaring  online  dan main  game. Berdasarkan  hal  tersebut  maka diperlukan  pengujian untuk mengetahui bagaimana pengaruh dari penggunaan internet terhadap minat belajar mahasiswa progrtam studi DIII akuntansi politeknik harapan bersama. Metode yang digunakan dalam penelitian ini adalah dilakukan dengan menggunakan  uji reliabilitas, uji validitas,uji Asumsi klasik, Regresi linier sederhana dengan bantuan Softwere SPSS. Berdasarkan hasil analisis dapat disimpulkan hasil pengolahan data dengan menggunakan analisis regresi linier sederhana bahwa penggunaan internet berpengaruh terhadap minat belajar mahasiswa program studi DIII akuntansi hal ini ditunjukan oleh tingkat signifikansi 0,05 yaitu penggunan internet (0,013). Kata Kunci :Pengguna, Internet, Minat, Belajar,
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN PERUSAHAAN WARALABA YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS PADA PT. FAST FOOD INDONESIA, TBK DAN PT. PIONEERINDO GOURMET INTERNASIONAL, TBK PERIODE 2013-2015)
Authors: Sari Ratna Kurnia
Published: March 2024

Increased franchise fast food in today's business world led to the emergence of competitive rivalry among entrepreneurs. For that, competition is rampant should be anticipated with careful thought and precise calculation. So that the fast food franchise business that is increasingly growing increasingly in demand in Indonesia. One way to achieve the company's goal is to analyze the financial performance of the company. To measure the performance of companies can be done by comparing the ratios between one company with similar companies. It is very useful to investors in evaluating the condition companies in certain industry groups to determine which one is best and more profitable seen from a comparison of company performance. The main goal of companies engaged in this franchise is to optimize performance in a way to benefit as much as possible. Therefore this study takes the franchise company go public as an object of research, among which PT. Fast Food Indonesia, Tbk and PT. Pioneerindo Gourmet International, Tbk so that it can be seen Which companies are best when seen from its financial performance. In this study, the type of data used is qualitative data which includes company profile and the financial statements for 2013-2015. While the source of the data used is secondary data such as documents of a company's financial statements in 2013-2015 were obtained from the Indonesia Stock Exchange (www.idx.co.id) have been published. Data analysis technique used is the technique of quantitative analysis consists of two company's financial statements including balance sheet and income statement. Where such data will be used as a means of comparison between the financial performance of the company with other similar companies to show the company's financial condition by using financial ratio analysis. Data that will be obtained is the result of the calculation of financial ratios variables. The analysis technique used in this study is the liquidity ratio, solvency, activity ratios, and profitability ratios. Results of research and analysis obtained in terms of liquidity indicates that the current ratio of the two companies has fluctuated, this is due to an increase in liabilities to be paid without any offset by current assets owned. In terms of activity, the two companies are already quite well and effectively manage existing resources in the enterprise such as accounts receivable, inventory and other assets. Of the solvency ratio showed their movement up and down due to the increase in total debt, total assets and total equity capital of the company. And in terms of profitability show a decrease in net income due to the increase in cost of sales to be borne by the company.
APLIKASI AKUNTANSI BERBASIS ANDROID UNTUK MENYUSUN LAPORAN KEUANGAN PADA UMKM (Studi Kasus pada Usaha Konveksi “Very Convection”)
Authors: Hetika Hetika , Faidah Yusri Anis
Published: March 2024

Abstrak Perkembangan era revolusi industri 4.0 berdampak pada berbagai hal, salah satunya adalah pada Usaha Mikro Kecil dan Menengah (UMKM). UMKM adalah salah satu sektor usaha di Indonesia yang dikenal tangguh karena terbukti dapat bertahan meskipun dalam kondisi krisis ekonomi. Meskipun demikian, para pelaku usaha tetap harus mengantisipasi perubahan yang sangat cepat terjadi pada era revolusi industry 4.0. Selama ini, salah satu masalah UMKM adalah kesulitan dalam menyusun laporan keuangan. Aplikasi akuntansi adalah salah satu wujud perkembangan teknologi di bidang akuntansi. Saat ini terdapat beberapa aplikasi akuntansi berbasis android yang bertujuan untuk memudahkan pelaku usaha dalam menyusun laporan keuangan, salah satunya adalah aplikasi akuntansi “UKM-ID”. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif dan kuantitatif untuk memberikan ulasan yang diperoleh. Pendekatan penelitian deskriptif dalam penelitian ini hanya sebatas membuat deskripsi tentang fenomena di lapangan sedangkan pendekatan kuantitatif dalam penelitian ini digunakan untuk membuat deskripsi tentang penggunaan aplikasi akuntansi berbasis android untuk menyusun laporan keuangan pada usaha “Very Convection”. Hasil penelitian menunjukkan bahwa aplikasi akuntansi berbasis android “Akuntansi UKM” dapat diterapkan dan membantu usaha “Very Convection” dalam menyusun laporan keuangan sesuai dengan standar akuntansi yang ditetapkan.
PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DI KOTA TEGAL
Authors: Agita Desthi Dwi , Noermansyah Asrofi Langgeng
Published: March 2024

This study aims to determine the effect of service quality, moral obligations, and tax penalties on hotel taxpayer compliance in Tegal City. The data collection method uses the questionnaire, observation, interview, and literature study methods. The population in this study were all hotel taxpayers registered with Badan Keuangan Daerah Kota Tegal as many as 94 taxpayers. The sampling method uses a purposive sampling technique so that the samples used are 75 hotel taxpayers based on the number of taxpayers who are compliant in paying hotel taxes. The method of data analysis uses multiple linear regression analysis. The results showed that the variable service quality did not affect the compliance of hotel taxpayers in Tegal City. Meanwhile, moral obligations and tax penalties have a positive effect on hotel taxpayer compliance in Tegal City
IMPLEMENTASI MODEL CSR PADA UMKM BINAAN BANK BPD DIY
Authors: Setyorini Dhyah , Yushita Amanita Novi , Sukirno Sukirno , Sagoro Endra Murti
Published: March 2024

The purpose of this study was to find out the CSR model (specifically the development of MSMEs) at Bank XYZ and develop the XYZ-guided Bank SME CSR model to increase the productivity of XYZ-assisted MSMEs. Based on the documentation, observations and in-depth interviews with informants, the results show that the CSR model implemented at XYZ Bank is technically charged with implementation on certain function lines, no task force that handles CSR programs. This research also results in the development of a CSR model by modifying the previous model.
The Effects of Family Function, Nurse-Patient Communication, and Stigma on Depression Symptoms in Tuberculosis Patients at the DOTS Pulmonary Outpatient Clinic of RSUD Banyumas
Authors: Ristiyanti Febri Restu , Supriyadi Supriyadi
Published: March 2024

Background: Tuberculosis (TB) and mental illness are prevalent worldwide and often coexist. Poor mental health has been linked to alterations in immune function. Through social, behavioral, and biological mechanisms, depression and tuberculosis together amplify the burden of disease. Collaboration from all parties is needed to alleviate depression in TB patients, including support from family function and positive societal stigma. Method: This was a  descriptive correlational study, and data collection was carried out using a cross-sectional method. A total of 72 respondents who met the inclusion and exclusion criteria were selected as the sample using a non-probability sampling technique, specifically accidental sampling. Results: The results of the multiple regression test showed that only the variables of family function and stigma had a significant correlation with p-values of 0.00005 and 0.009 0.05, respectively. Meanwhile, the variable of nurse-patient communication had a p-value of 0.633 0.05, indicating no significant correlation. Additionally, the calculated F-value was 18.662, and the tabled F-value was 3.136, with a probability value of 0.000. Since the probability value was less than 0.05, the regression model could be used to predict depression symptoms. It can be stated that the three independent variables, namely family function, nurse-patient communication, and stigma, collectively influence depression symptoms in patients. Conclusion: There is a significant relationship between family function and stigma towards depression symptoms in Tuberculosis patients at the DOTS Pulmonary Clinic of Banyumas Regional Public Hospital in 2023.
The Effect of Murottal and Lavender Aromatherapy on Post-Circumition Pain in Pediatric Patients at Oerip Putra Brebes Clinic
Authors: Daffa Anditya , Widyaningsih Susana
Published: March 2024

Background: Circumcision is a medical procedure involving the removal of the prepuce, resulting in wound and significant postoperative pain that disrupts daily activities. The use of nonsteroidal anti-inflammatory drugs (NSAIDs) to manage pain has associated side effects, prompting the exploration of non-pharmacological therapies such as murottal and aromatherapy as alternatives for pain management in post-circumcision pediatric patients. Method: This quantitative study utilized a pre-experimental design with a one-group pre-and-post-test approach. A sample of 20 respondents was selected using non-probability purposive sampling at Oerip Putra Brebes Clinic. Pain level was measured using the Wong-Baker Faces Pain Rating Scale. The respondents were being asked three times for the pain scale before the intervention, to make sure the pain scale is not temporarily but it’s their final answer. Data analysis employed the Wilcoxon Signed Rank Test. Data collection was condcuted between December 2022 and February 2023. Results: The average pain scale value before intervention was 4,20, and after intervention, it was 4,70. The Wilcoxon test yielded a p-value of 0,197, indicating no significant impact from murottal and lavender aromatherapy on post-circumcision pediatric patients. Conclusion: The administration of murottal and lavender aromatherapy did not yield a significant impact on post-circumcision pain in pediatric patients.
The Relationship Between The Implementation of Patient Safety and The Quality of Nursing Services at Purwokerto Islamic Hospital
Authors: Natasha Yolanda , Etlidawati Etlidawati
Published: March 2024

Background : Patient safety in drug administration is still a top global health priority because patient safety has become the most important indicator in the health care system for good and bad patient health. The lower the implementation of patient safety in administering medication, the better the quality of nursing services will be. Research Objective: To determine the relationship between the implementation of patient safety in administering inpatient medication and the quality of nursing services at RSI Purwokerto. Method: Quantitative methods were used with a correlational descriptive design with a cross-sectional approach. The sampling technique was total sampling, totaling 90 respondents. Results: From this research, the results showed that there were 41 inpatient nurses (91.1%) who implemented patient safety in administering medication well, and 42 inpatient nurses (93.3%) who assessed the quality of nursing services at RSI Purwokerto as good . The results of the bivariate analysis showed that there was a significant relationship between the implementation of patient safety in administering medication and the quality of nursing services at RSI Purwokerto (p0.05). Conclusion: There is a relationship between the implementation of patient safety in inpatient medication administration and the quality of nursing services in hospitals.
The Correlation Between Knowledge of Local Food Utilization and Clean, Healthy Living Behavior with Nutritional Status of Toddlers
Authors: Agustina Riska , Hardini Deisy Sri
Published: March 2024

Background: Nutritional status issues in toddlers are caused by insufficient food intake and diseases. The most important primary prevention effort involve various human activities and behaviors, including meeting nutritional needs and implementing the Clean Healthy Living Behavior program. Method: This study employed a quantitative approach with a Cross-sectional research design. The sample consisted of 74 mothers of toddlers aged 6-59 months in Panembangan Village, Cilongok District, Banyuma Regency, selected using the Sampling Fraction Per Cluster technique. Data were analyzed using the Chi-Square test. Results: The study found that the most dominant level of education was junior hight school (39,2%), and most mother were housewives (87,8%). Most parents in Panembangan Village had good knowladge of local food utilization (70,3%), and there was a significant correlation between parental knowladge and nutritional status, with Continuity Correction of 0.037. In terms of Clean, Healthy Living Behavior (CHLB), most respondents in Panembangan Village exhibited good behavior (94,6%), and there was a significant relationship between CHLB and the nutritional status of toddlers, with a Fisher’s Exact Test of 0,046. Conclusion: There is a correlation between knowledge of local food utilization and clean, healthy living behavior with nutritional status of toddlers.
Factors Related to Pregnant Women’s Satisfaction with Antenatal Care Services at Puskesmas Purwokerto Utara II
Authors: As Syfa Adisty Nur , Yektiningtyastuti Yektiningtyastuti
Published: March 2024

Background: The maternal mortality rate is increasing along with the increasing number of pregnant women who experience health problems or even die during pregnancy. One of the causes of these health problems is the irregularity of pregnant women in antenatal care examination visits because pregnant women have unfulfilled expectations regarding satisfaction with the services they receive. Objective: to determine the correlation between satisfaction factors, which include empathy, assurance, responsiveness, facilities, reliability, and responsibility, with the satisfaction of pregnant women, and to determine the most dominant factor related to the satisfaction of pregnant women. Method: This quantitative research with a cross-sectional approach had 33 respondents. The sampling technique used consecutive sampling. The research instrument used a questionnaire, the bivariate analysis used the Spearman Rhos test, and the multivariate analysis used multiple logistic regression tests. Results: it is known that the empathy factor (p-value 0.029), the responsiveness factor (p-value 0.001), the facility factor (p-value 0.011), and the responsibility factor (p-value 0.009) have a significant correlation with the satisfaction of pregnant women, while the assurance factor (p-value 0.095) and the reliability factor (p-value 0.370), have no significant correlation with the satisfaction of pregnant women. The most dominant factor related to the satisfaction of pregnant women is the responsibility factor (p-value 0.024). Conclusion: factors significantly related to the satisfaction of pregnant women are empathy, responsiveness, facilities, and responsibility. The most dominant factor related to the satisfaction of pregnant women is the responsibility factor of health workers.
Implementation of in House Training using the Teams Application to Improve Teacher Competence in Distance Learning at SDN 2 Pengadegan in Odd Semester in the 2021/2022 Academic Year
Authors: Marfuah Marfuah , Sudarya Yahya , Nursetiasih Efi
Published: March 2024

Realizing educational goals is one of the visions and missions of a school. Class teachers are the front line in realizing educational goals. With the Covid-19 pandemic and the online school policy, the school principal has made a suitable strategy to improve teacher competence, one of which is in-house training using the Teams application. The research method used in this research is school action research. Data collection techniques using observation and documentation. The results of this study implementing in-house training using the Teams application can increase teacher competence in distance learning at SDN 2 Pengadegan in the odd semester of the 2021/2022 academic year.
Analisa Strategi Pemasaran Guna Meningkatkan Daya Penjualan Jamu di UMKM Jamu Seger Waras Menggunakan Metode Internal External Matrix, Strategic and Actione Evaluation (SPACE) Matrix Dan Blue Ocean Strategy.
Authors: Putri Anggraeni Hana , Lammanda Ibrahim
Published: March 2024

ABSTRAK
Strategi analisa matrik Internal Eksternal merupakan suatu model yang digunakan untuk mengetahui posisi suatu bisnis dengan menganalisa faktor internal dan ekstenal bisnis UMKM Jamu Seger Waras. Matrik Strategic and Actione Evaluation (SPACE) merupakan suatu alat manajemen yang digunakan untuk menganalisis suatu organisasi berdasarkan empat dimensi, dua internal dan dua eksternal, digunakan untuk mengetahui posisi bisnis yang sedang dijalankan. Model strategi Blue Ocean merupakan stratefi yang digunakan untuk merumuskan strategi jangka panjang bisnis UMKM Jamu Seger Waras. Ketiga strategi tersebut sama-sama bertujuan untuk mengetahui kekurangan yang ada pada UMKM Jamu Seger Waras dan menghasilkan suatu strategi untuk mengembangkan pasar serta meningkatkan penjualan produk dibandingkan dengan kompetitor.
Keywords: Matrik Internal Eksternal, Matrik Strategic and Actione Evaluation (SPACE), Blue Ocean Strategy, Jamu Seger Waras.
Upaya Promotif Dan Preventif Stunting Kepada Pengunjung Posyandu RW 3 Kelurahan Mojosongo, Kecamatan Jebres, Kota Surakarta
Authors: Rhama Syuhada Sujak  , Agus Widodo  , Anis Dwi Charisa
Published: March 2024

Introduction: According to WHO (2015), stunting is a disruption in the growth and development of children due to chronic malnutrition and recurrent infections, which are characterized by body length or height below standard. Furthermore, according to WHO (2020) stunting is short based on length/height according to age which is less than -2 standard deviation (SD) on the WHO child growth curve which occurs due to irreversible conditions due to inadequate nutritional intake and/or recurrent infections/chronic disease that occurs within 1000 first-time days of life. Mojosongo is one of the Villages in Jebres District, Surakarta City. Based on the jateng.prov.go report in 2022, in Mojosongo there are 137 stunting cases that will be handled. Wrong parenting patterns, inappropriate feeding, high cases of young marriages, and lack of knowledge cause the risk of stunting in children. Reflecting on these conditions, this area was chosen to be the target of promotive and preventive efforts in carrying out willing to make the pulic of Indonesia healthier Objective: This activity aims to increase general public understanding about stunting in children. Method: Activities with lecture speaking and give education through leaflet media. Evaluation using a questionnaire both before counseling and after presenting the material.
Profili di donne fra carte e libri. Introduzione
Authors: Martorano Annantonia , Sonzini Valentina
Published: March 2024

L’interesse che biblioteche e archivi privati hanno riscosso negli ultimi anni ha portato all’intensificarsi della produzione scientifica sul tema. Mentre è più tipico rilevare fondi maschili, più occasionale è stata l’attenzione rivolta alle collezioni femminili destinate però, nel volgere di pochi anni, a rappresentare un consistente insieme di materiali destinati a biblioteche e archivi locali e nazionali. Gli interventi che costituiscono il monografico si soffermano sulla creazione, gestione e valorizzazione di archivi e biblioteche delle intellettuali che hanno caratterizzato la storia contemporanea del nostro Paese.
PENGARUH KEDISIPLINAN, KEMAMPUAN KERJA DAN DESAIN PEKERJAAN TERHADAP PRESTASI KERJA KARYAWAN PT TELKOM AKSES PUGERAN YOGYAKARTA
Authors: Elsiningtyas Dyan , Nuvriasari Audita
Published: March 2024

The objective of this study is to analyze the influence of discipline, work ability and job design on the work performance of PT Telkom Access Pugeran Yogyakarta. This type of research is quantitative research using descriptive and inferential statistical tools. The sampling technique uses quota sampling with a total sample of 55 employees. The results of this study indicate that work ability has a positive and significant effect on employees of PT Telkom Akses Pugeran Yogyakarta while discipline and job design do not have a significant effect on the work performance.
PENGARUH MOTIVASI BELANJA HEDONIS, GAYA HIDUP BERBELANJA, DAN PROMOSI PENJUALAN TERHADAP PEMBELIAN IMPULSIF DI OUTLET H&M HARTONO MALL YOGYAKARTA
Authors: Hidayati Nurul , Nuvriasari Audita
Published: March 2024

This study aims to identify and analyze the effect of hedonic shopping motivation, shopping lifestyle, and sales promotion on impulse purchases at H&M Hartono Mall Yogyakarta outlets. This study used 100 respondents as a sample who were consumers who were making direct purchases at H&M Hartono Mall Yogyakarta. Sampling in this study using purposive sampling technique. This study uses multiple linear regression analysis. The results of this study prove that partially hedonic shopping motivation and sales promotion have a positive and significant effect on impulsive purchases at the H&M Outlet Hartono Mall Yogyakarta. Meanwhile, the shopping lifestyle has no significant effect on impulsive purchases at the H&M Hartono Mall Yogyakarta Outlet. Simultaneously hedonic shopping motivation, shopping lifestyle, and sales promotion have a positive and significant effect on impulsive buying at the H&M Hartono Mall Yogyakarta Outlet.
Family Doctors Calling in Transcarpathian Region in the Wartime
Authors: Kolesnyk Pavlo , Kolesnyk Natalia , Sich Yurij , Ponzel Natalia , Lazaryk Vladyslav , Ilkov Oksana , Hryhorenko Dmytro , Petovka Daniela
Published: March 2024

After the russian invasion, 60,000 refugees from the eastern and southern parts of Ukraine, who had many problems with physical and mental health, arrived in Uzhgorod. A team of family doctors, residents and students with the support of volunteers and various medical, educational, charity and religious organizations started a volunteer project, which later grew into the “InterFamily” clinic.
Starting as a charity center where internally displaced persons could receive free and high quality primary care and medicines purchased through donations from international partners, today it has become a licensed clinic that provides many different medical services (some of which are unique in our region), and as well as primary (i.e. psychological) and secondary care not only to refugees, but also to city residents.
The “InterFamily” clinic is a training center for students and residents who gain hands-on skills and experience, and have the opportunity to become staff members as clinic assistants, providing greater autonomy and the opportunity to gain clinical and management skills.
Thanks to the European-Ukrainian Support In Teaching (later EUSIT-Exchange) project, the European experts have been conducting practical lectures for Ukrainian doctors and nurses and students since the beginning of the war.
The clinic’s innovative medical and educational experience is valuable not only for Ukrainian, but also for foreign specialists. The international recognition of the “InterFamily” clinic was confirmed by the WONCA Europe 5 Star Doctor Award to the director of the “InterFamily” clinic Pavlo Kolesnyk.
Peculiarities of the Formation of Basic Knowledge on the Emergency Pre-medical Assistance Providing by Persons without Special Medical Education
Authors: Marichereda Valeriia , Rogachevskyi Oleksandr , Prokopchuk Yuliia , Yehorenko Olha , Komissarova Olha
Published: March 2024

Starting from February 2022, with the beginning of the russian federation’s unprovoked aggression against Ukraine, the time requirements for the direction of the trainings and the contingent for which they are intended have changed significantly. In addition, the issue of rapid spread of knowledge and skills in providing first aid to the injured persons has become very acute. The active help of the international community of higher medical education institutions contributed to the quick and effective training of our teachers as trainers for Basic Life Support (BLS), Stop Bleeding and PHTF courses. The use of innovative digital technologies, modeling of clinical situations, in particular, with the help of distance learning tools, the possibilities of modern simulation technologies and simulators allowed applicants to acquire the necessary theoretical knowledge and master practical skills quickly and at the best level.
The objective: to perform a comparative assessment of the quality of conducting simulation trainings on providing pre-medical care to persons without basic medical education using various teaching techniques.
Materials and methods. The trainings were conducted in two formats - traditional offline study with the participation of an instructor and using the HybridLab method (introduced by the Lithuanian University of Medical Sciences, Kaunas, Republic of Lithuania) for 112 schoolchildren and 27 teachers.
58 students and 14 teachers were trained according to the usual method in groups of 5-6 persons, according to the HybridLab method – 54 schoolchildren and 13 teachers in groups of 3-4 individuals. The duration of the trainings was 42 hours. Efficiency was evaluated according to two criteria: the average score of the final test and the indicator of acquiring new knowledge.
Results. A unique combination of methods of organizing the educational process, such as HybridLab, trainings on pre-medical care, which were developed on the basis of the trainings “First on the scene”, “Stop the bleeding” and BLS, and modern tools that allow to evaluate the effectiveness of training, contributed to the achievement a high level of mastery of all the necessary skills by as many people as possible in the shortest time, which is the leading goal of today.
Conclusions. We consider the experience of implementing these knowledge/skills and training methods, as well as the further evaluation of their effectiveness, to be the second task of all medical education institutions and training centers operating in Ukraine, after teaching training on tactical medical training of combatants and emergency tactical medical assistance for medical specialists.
Impact of Interleukin-37 and Vitamin D on children with Streptococcus pyogenes sore throat in Salah al-Din Governorate, Iraq
Authors: Ibrahim Huda Mohammed , Raad Alaa Zanzal
Published: March 2024

Sore throat is a common presentation in pediatric office settings and emergency departments. Bacterial infection due to Streptococcus pyogenes represented about 25% of sore throat in children. The study aimed to find a relationship between interleukin-37 and vitamin D levels in children with sore throat infection by S. pyogenes bacteria from Salah Al-din General Hospital and Samarra General Hospital in Salah al-Din Governorate, Iraq. The number of sore throat patients in the present study was 317, aged between 5 and 17 years old. The control group included 80 healthy individuals. Throat swabs from children were collected and aseptically inoculated on Petri plate media. Blood samples were collected from patients and control children for determination of Vitamin D and IL-37 by ELISA.  The study showed that 30.28% (96 of 317) of the children studied were infected with S. pyogenes bacteria. The results revealed a significant elevation in the mean IL-37 level among children with S. pyogenes infection (96.9±12.2 pg/ml) compared to the control group (62.5±11.3 pg/ml) (p-value = 0.0001).  Furthermore, children with S. pyogenes infection had a significantly lower mean vitamin D level (22.3±6.1 pg/ml) compared to the control group (52.8±3.08 pg/ml) (p-value = 0.0001). In conclusion, this study provides evidence of significant alterations in immune markers, including IL-37,   and vitamin D levels, in children with S. pyogenes infection compared to the control group. These findings suggest the involvement of these immune markers in the pathogenesis of S. pyogenes infection.