bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Struktur dan Nilai Moral dalam Lirik Pupuh Album Pupuh Raehan Karya Yus Wiradiredja
Authors: Yusup Andika Maulana , Nuraeni Leni
Published: September 2024

This research is motivated because poetry has the same structure as belief poetry, where belief usually contains moral values. The purpose of this study is to describe the structure and moral values that appear in the butterfly grass. Rumpaka kupuh has a noble value and value about life. This study uses a qualitative approach with a descriptive method. The data analysis technique used in this study is content analysis. The results of the data analysis show that the structure of the song lyrics is in the form of images, symbols or symbols, and musicality or rhythm. There are also other structures that are additional, namely the atmosphere, theme, and language style. Moral values in song lyrics include human morality with his god, human morality with himself, human morality with other humans, human morality with nature, human morality with time, and human morality in the outside and inside
Prevalence of Bovine Mastitis, Risk Factors and Isolation of Major Causative Pathogens in and around Hargeisa, Somaliland
Authors: Omer Asma Ibrahim , Mohamed Abdirahman Ibrahim , Hassan Shamsedin Mahdi , Abdilahi Abdi
Published: September 2024

A cross-sectional study was conducted from December 2019 to July 2020 on the prevalence of bovine mastitis, risk factors, and isolation of major causative pathogens in and around Hargeisa, Somaliland. The study was carried out on 384 dairy cows. Based on clinical examination, the California mastitis test (CMT), and isolation of bacterial pathogens using standard techniques, the overall prevalence of mastitis was 28%. Among them, 78.7% had subclinical mastitis, whereas 21.3% had clinical mastitis. At quarter level, 414 quarters were examined, and the overall prevalence was 37.7%. The prevalence of blind teats was 2.6% due to the absence of 40 teats during a physical examination. The current study found that the prevalence of mastitis was statistically significant and associated with age, parity, lactation, and previous history of mastitis. On a bacterial examination of the milk sample, the most isolated bacteria was Staphylococcus aureus, which scored 42.5%, while micrococci (13.8%) were the least identified bacteria. The conclusion of this study revealed that there is a high prevalence of mastitis, particularly subclinical mastitis, in the study area. Awareness creation and increasing animal health services, especially regular screening, prevention, and treatment strategies for mastitis, should be needed.
Antimicrobial Resistance Profiles in Vibrio spp. and Aeromonas spp. from Pangasius Fish: Detection and Identification from the Three Markets at Siem Reap Province, Cambodia
Authors: So Lyhong , Sok Kunthy , Van Chanthearak , Duk Seyha
Published: September 2024

Pangasius fish carry various bacteria, notably Vibrio spp. and Aeromonas spp., which concern human health risks. They affect fish production and also produce harmful toxins for humans. The more antibiotics used in production, the greater the risk of antibiotic-resistant bacteria dominating competition at the antimicrobial resistance level. The study used 30 samples collected from three markets in Siem Reap, which were tightly packed in cooler bags during transport. The experiments were performed at the Microbiology Laboratory at RUA. These two bacteria can be detected using selective mediums known as TCBS Agar and MacConkey Agar. The purified colonies were then identified and characterized by gram stain, biochemical tests including catalase, oxidase, TSI, and motility test, and then confirmed strains using API 20E Version 5.0 system. The antibiotic susceptibility test was conducted using the disk diffusion method with 7 different drugs. The result showed that the total presence of Vibrio parahaemolyticus (n=12) was about 40% and Aeromonas hydrophila (n=14) was about 46.67%. Consequently, both bacteria had strong resistance to Ampicillin and Colistin Sulphate but were highly sensitive to Florfenicol, Sulfamethoxazole/Trimethoprim, and Oxytetracycline. In conclusion, the significant presence of these bacteria in pangasius fish poses health risks. The use of antibiotics often leads to bacterial immunity and antimicrobial resistance in which both bacteria show resistance to Ampicillin and Colistin Sulphate. This emphasizes the need for a cautious approach to antibiotic use to safeguard human health and maintain efficacy in pangasius fish.
Antimicrobial Activity, Antioxidant Potential and Phytochemical Constituents of Tinospora cordifolia (Giloya): A Review
Authors: Shikha Shikha , Rana Jyoti , Sehgal Amit , Sagar Anand
Published: September 2024

Tinospora cordifolia (Willd.) Miers ex Hook. F. & Thomson (Giloya) is a medicinal climbing shrub extensively used in the Indian Ayurvedic system. The present review includes a comprehensive study of the in vitro antimicrobial activity, antioxidant potential, and phytochemical constituents of Giloya from research articles from 2000-2022. Data has been collected from different websites like Mendeley, Google Scholar, Academia, Researchgate.net, etc. A thorough study of research papers revealed that the T. cordifolia plant contains different phytochemicals, exhibiting good antioxidant potential and significant antimicrobial activities.
DIURETIC ACTIVITY OF MUTRALA KASHAYA IN WISTAR RATS
Authors: K Dr , Shete Dr , Hiremath Dr , Prasad Dr , Unger Dr
Published: September 2024

The concept of "Mutrala" is central to this study, referring to the diuretic property of substances that increase urine production. The study aims to develop an effective polyherbal decoction (Kashaya) to address this issue. Several Ayurvedic texts emphasize Mutrala properties of herbs, indicating their ability to stimulate urination. The study involves an experimental approach to assess the diuretic properties of Kashaya in rats. Acute toxicity testing was carried out to evaluate potential harmful effects of the Kashaya formulation at various doses. The diuretic study aimed to compare the effects of the test drug (mutralakashaya) with a standard diuretic (varunadikashaya) and a control (boiled and cooled water). The rats' urine was collected and analyzed for quality and electrolyte levels to determine the diuretic, natriuretic, and saluretic activities. Mutrala Kashaya displayed statistically significant urine output compared to the other two groups, while maintaining essential electrolyte levels in comparison to other two. The developed Mutrala Kashaya exhibited safe usage and potent diuretic effects.
Beyond symptoms
Authors:   , Barends Hieke
Published: September 2024

The occasional experience of somatic symptoms – such as feeling tired, having a headache or backpain- is a common phenomenon. Although symptoms often resolve, sometimes they become persistent and disabling. The research in this thesis addresses these persistent somatic symptoms (PSS) in adult patients who repeatedly visit their GP or are referred to a specialized treatment facility for their PSS. Long-term follow-up studies on the course and prognosis of PSS are scarce, and empirical knowledge about mechanisms that may play a role as perpetuating factors in the perceived burden of PSS over time remains limited. Therefore, the main aim of the research presented in this thesis is to increase scientific knowledge about the course and mechanisms of PSS. The PROSPECTS study, a prospective cohort study of adult patients with PSS, forms the backbone of this thesis.
The remarkable response of the right ventricle in CTEPH and PAH
Authors:   , Kianzad Azar
Published: September 2024

Discussion

Summary
In part I of this thesis we investigated the long-term outcomes of PEA in CTEPH and RV function during exercise. We observed that long-term exercise intolerance is common after PEA and is associated with age, low DLCO and post-operative RV function. Second, we saw that the exertional RV stroke volume response improved significantly after PEA despite a persistently abnormal afterload and absence of a RV contractile reserve. Third, RV diffuse interstitial fibrosis did not completely regress after PEA, while residual RV fibrosis was not associated with increased RV diastolic stiffness
In part II of this thesis we confirmed previous findings of a changing iPAH population by using the H2FPEF-score. We demonstrated that a high H2FPEF-score in iPAH is associated with a worse prognosis and with signs of left ventricular diastolic dysfunction. However, hemodynamic and functional responses to PAH treatment were not predicted by the H2FPEF-score. Next, we described the right heart in PAH compared to HFpEF. We showed that RV and RA function were less compromised in HFpEF-PH than in PAH, despite similar degrees of pressure-overload. Increased RA pressure and stiffness in HFpEF-PH were explained by increased left atrial/RA-interaction.
In part III of this thesis vascular involvement in COVID-19 was explored. We showed that besides diffuse alveolar damage, pulmonary vascular involvement was frequently observed. Treatment of pulmonary edema and vascular leak in COVID-19 with Imatinib did not reduce the time to discontinuation of ventilation and supplemental oxygen.
EFEKTIFITAS PEMBELIAN ASET TETAP TERHADAP PENDAPATAN PADA PERUSAHAAN RITEL DI INDONESIA
Authors: Eunike Simanungkalit  , Fitra Wijayanto  , Imaniar Suyudi  , Nurhalimah  , Arry Eksandy
Published: September 2024

Penelitian ini bertujuan untuk membantu menilai efektifitas pengelolaan aset tetap perusahaan terhadap pendapatan dan laba perusahaan. Objek yang diteliti dari proyek ini adalah laporan keuangan dari 3 perusahaan retail yang telah go publik dan terdaftar di bursa efek Indonesia selama periode tahun 2019 s/d 2022 dengan berfokus pada pendapatan, laba bersih komprehensif, dan aset tetap yang tertera pada laporan keuangan. Variabel independen-nya adalah aset tetap dan dependen-nya adalah laba bersih komprehensif. Metode penelitian menggunakan analisis deskriptif pada rasio atas laba bersih terhadap total aset tetap. Melalui penelitian ini diketahui bahwa kebijakan perusahaan terhadap perkembangan nilai aset tetap tidak selalu berbanding lurus dengan peningkatan nilai rasio atas laba bersih perusahaan tersebut. Pada masa COVID-19, Ace Hardware mengurangi nilai aset tetapnya sebesar 4.8 billion, namun keuntungannya justru berkembang sebesar 5.9 billion. Berbanding terbalik dengan Hero di tahun 2021 yang mengalami pertambahan jumlah nilai aset tetap sebesar 450 billion yang membantu perushaan memperbaiki performa pendapatanya sebesar 236 billion. Dalam penelitian ini menggunakan data laporan keuangan dari periode 2019 s/d 2022 sebagai penilaian atas action perushaaan saat sebelum COVID-19, menghadapi kondisi kritis COVID-19, dan pasaca COVID-19 sebagai upaya perbaikan atas kondisi perushaaan.
FEATURES OF CAPITAL EXPENDITURE PLANNING IN FULFILLMENT CENTERS CONSIDERING CONTEMPORARY ECONOMIC TRENDS
Authors: Мусаев Д.К.
Published: September 2024

Статья посвящена анализу особенностей планирования капитальных затрат в логистической инфраструктуре маркетплейсов, с акцентом на фулфилмент-центры. Автором подчеркивается значимость эффективного управления капитальными вложениями в условиях высокой конкуренции и нестабильности экономических условий, характерных для экономики России на современном этапе развития. В статье раскрывается понятие фулфилмента как процесса, включающего прием, хранение, обработку и доставку товаров, а также рассматривается динамика развития рынка интернет-торговли на российском рынке. Особое внимание уделено структуре капитальных затрат на примере типового фулфилмент-центра компании Ozon, где основную долю составляют инвестиции в мезонины, то есть многоуровневые стеллажные системы, которые обеспечивают хранение товаров всех видов. В работе проанализировано влияние макроэкономических факторов, таких как волатильность цен на сталь, дефицит кадров и рост ключевой ставки Банка России, на процесс планирования, а также выявлены внутренние факторы, такие как изменения технологий сортировки, используемого оборудования, оргштатной схемы и технических требований к инженерным системам. Научным результатом является определение возможных методов минимизации рисков, связанных с бюджетированием, и особенно подчеркивается необходимость создания гибкой финансовой модели, способной оперативно реагировать на изменения в стратегии и технологиях компании.

The article analyzes the specifics of capital expenditure planning in the logistics infrastructure of marketplaces, with an emphasis on fulfillment centers. The author emphasizes the importance of effective capital investment management in conditions of high competition and instability of economic conditions characteristic of the Russian economy at the present stage of development. The article reveals the concept of fulfillment as a process involving the reception, storage, processing and delivery of goods, and also examines the dynamics of the development of the online commerce market in the Russian market. Special attention is paid to the structure of capital expenditures on the example of a typical fulfillment center of the Ozon company, where the main share is made up of investments in mezzanines, that is, multi-level shelving systems that provide storage of goods of all types. The paper analyzes the impact of macroeconomic factors, such as volatility in steel prices, staff shortages and an increase in the key rate of the Bank of Russia, on the planning process, as well as internal factors such as changes in sorting technologies, equipment used, standard layout and technical requirements for engineering systems. The scientific result is the identification of possible methods to minimize the risks associated with budgeting, and especially emphasizes the need to create a flexible financial model that can quickly respond to changes in the company's strategy and technologies.
ENVIRONMENTAL POLICY OF THE BRICS COUNTRIES IN THE CONTEXT OF TRANSITION TO SUSTAINABLE DEVELOPMENT
Authors: Бондаренко Н.Е.
Published: September 2024

На сегодняшний день страны БРИКС сталкиваются с рядом экологических вызовов, требующих скоординированных усилий и инвестиций для их эффективного решения и достижения устойчивого развития. В статье рассмотрены основные направления государственной экологической политики стран БРИКС, уделено внимание многочисленным совместным инициативам, а также национальным программам, направленным на снижение выбросов парниковых газов, охрану водных ресурсов, управление отходами и сохранение биоразнообразия. С одной стороны, исследование выявляет существенные успехи и достижения в области возобновляемой энергетики, охраны водных ресурсов и улучшения качества воздуха, с другой – подчеркивает такие существующие проблемы, как промышленное загрязнение, высокие выбросы углекислого газа, недостаточно развитую инфраструктуру для переработки отходов. Отдельное внимание уделяется России, как ключевому участнику БРИКС, активно участвующему в разработке и реализации общей экологической стратегии. В работе анализируются перспективы развития экологической повестки стран БРИКС, внимание акцентируется на необходимости дальнейшего усиления международного сотрудничества, внедрении передовых технологий и эффективном использовании природных ресурсов для достижения общих целей устойчивого развития. Эффективное использование механизмов координации, участие в международных организациях и реализация совместных экологических инициатив позволит странам БРИКС внести значительный вклад в охрану окружающей среды.

Today, the BRICS countries are facing a number of environmental challenges that require coordinated efforts and investments to effectively address them and achieve sustainable development. The article examines the main directions of the state environmental policy of the BRICS countries, pays attention to numerous joint initiatives, as well as national programs aimed at reducing greenhouse gas emissions, protecting water resources, waste management and biodiversity conservation. On the one hand, the study reveals significant successes and achievements in the field of renewable energy, protection of water resources and improvement of air quality, on the other hand, it highlights existing problems such as industrial pollution, high carbon dioxide emissions, and underdeveloped waste recycling infrastructure. Special attention is paid to Russia as a key BRICS participant actively involved in the development and implementation of a common environmental strategy. The paper analyzes the prospects for the development of the environmental agenda of the BRICS countries, focuses on the need to further strengthen international cooperation, the introduction of advanced technologies and the effective use of natural resources to achieve common sustainable development goals. Effective use of coordination mechanisms, participation in international organizations and the implementation of joint environmental initiatives will allow the BRICS countries to make a significant contribution to environmental protection.
Determinants of People's Interest in Paying Zakat
Authors: Ladewi Yuhanis
Published: September 2024

This research aims to test the influence of awareness, knowledge, and belief variables on interest in paying zakat. This descriptive and associative research surveyed Muzakki in Palembang City. The research sample of 37 respondents used in this research was drawn based on purposive sampling. The results of this research prove that knowledge, religiosity, and awareness partially influence Muzakki's interest in paying zakat. Meanwhile, trust has no effect on Muzakki's interest in paying zakat
Risk Analysis of Family Businesses and Non-Family Businesses in Pekanbaru: Comparative Study Before and During Covid-19
Authors: Al Hafizh Muhammad , Noor Nor Raihana Asmar Mohd
Published: September 2024

This study aims to analyze business risks between family businesses and non-family businesses in Pekanbaru City, focusing on statistical comparisons before and during the COVID-19 pandemic. The pandemic has changed business significantly, affecting the family and non-family business sectors differently. This research uses a qualitative descriptive research approach with the data collection techniques used in this research interviews and documentation. The data is then analyzed statistically to compare business risks, including business performance indicators, finances and other factors that influence the two types of business. Comparative statistical analysis was used to identify significant differences in business risk between the two groups over the two time periods.
The Influence of Medan State University Students Academic Fraud Behavior Through the Pentagon Fraud Dimensions
Authors: Anjiani Dila , Lidia Lidia , Yenni Restika
Published: September 2024

The problem in this case is that we, researchers, are motivated to test the dimensions of the Fraud Pentagon, whether using it has a significant influence on the academic fraud of Medan State University students from various faculties. So that from the existence of various faculties, researchers will be able to analyze the comparison of academic fraud in various faculties using the dimensions of the fraud pentagon. This type of research is quantitative research, using a questionnaire as the research instrument. The population used in this research was from various faculties of Medan State University, the number of samples in this research was 32 students. It is hoped that this research can become research that is able to explore information related to pressure and behavior towards academic cheating. Furthermore, the results of this research are expected to reduce academic cheating behavior
The Influence of Fintech and Financial Literacy on Personal Financial Behavior of Medan State University Students
Authors: Situmeang Fery Wahyu , Trianingsih Hoza , Jessica Jessica
Published: September 2024

A situation where the whole world is attacked by a deadly virus, Covid19. Making the earth's population experience difficulties, both the community and the government. Especially Indonesia, one of the developing countries, felt a huge impact. Starting from threatened health and damaged economy. Because of this, every government must turn their heads to determine policies. The policies issued must be able to reduce and even stop the spread of the Covid19 virus. The government generally makes lockdown, online school, and WFH (Work from Home) policies. The author conducts research aimed at finding out how much influence public trust has on the Medan city government's policy in dealing with Covid 19 and this research is a follow-up research to previous research. The research was conducted using a quantitative method approach, the authors distributed questionnaires given to 30 people and processed the data using SPSS26. Based on the answers given by students as respondents, it shows their distrust of the policies that have been issued during the Covid-19 pandemic. In other words, the effect of public trust in the Medan City government policy is negative.
The Impact of The Implementation of The Latest Auditing Standards on The Quality of Financial Statements
Authors: Pasaribu Lamtiur , Situmorang Riadul Zannah , Nazwa Syafira
Published: September 2024

This study aims to analyze the impact of the implementation of the latest auditing standards on the quality of financial statements. The latest auditing standards refer to the guidelines and procedures applied by auditors in conducting audits of an entity's financial statements. This research applies a qualitative research approach in our writing. The method of analysis we apply is a literature study that analyzes the content of articles from online-based sources, such as Google Scholar. We collected and processed this data from journal abstracts that included information about the author, year of journal publication, a brief description of the research, research objectives, samples used, and measurement results or findings found in the article. From the results of these studies, it can be concluded that the implementation of the latest auditing standards has a positive impact on the quality of financial statements. Factors such as audit quality, auditor independence, auditor experience, and audit structure also play an important role in shaping the quality of financial statements. Therefore, auditors and public accounting firms need to maintain independence, improve audit quality, and keep abreast of the latest audit standards to ensure optimal financial statement quality
The Effect of Disclosure of Financial Reporting Information on The Level of Public Trust in Government Institutions
Authors: Bintang Krista D.O , Sabrina Indri , Samosir Joy Tracy
Published: September 2024

This study aims to analyze the effect of disclosing financial reporting information on the level of public trust in government institutions. The background of this research is the disclosure of financial reporting information and the variables that influence it. This research method uses primary data, namely data obtained from surveys conducted through questionnaires distributed to respondents. The questionnaire used is a type of choice with a scale that is given a score (value) for each category. The main findings show that there are variables X1, X4, and X5, H0 is accepted and H1 is rejected or in other words these five variables do not significantly affect the level of trust in government institutions. And there are also variables X2 and X3, H0 is rejected and H1 is accepted or in other words these two variables significantly affect the level of trust in government institutions
Analisis Penyusunan Laporan Keuangan Cabang UMKM X Berdasarkan SAK EMKM
Authors: Purba Dea Natalia , Simanjuntak Putri Christina , Khoirunnisa Salsabila , Putri Popi Andika , Permata Irma Dwi
Published: September 2024

This study aims to analyze the Financial Report of UMKM X Branch Based on SAK EMKM. Financial reports are the result of the accounting process used to communicate financial data and business activities to stakeholders. There are various types of financial reports depending on the intent and purpose. This financial report has its important concerning the company's financial condition in general. In practice, financial reports must be prepared based on the applicable SAK. Analysis of factors that influence the perception of UMKM entrepreneurs regarding the importance of financial reports based on SAK EMKM needs to be carried out. These factors include the level of education of SAK EMKM, use of information technology, length of service, sales, and provision of information, and the ability to socialize
Pengaruh Kesadaran Wajib Pajak, Pemahaman Wajib Pajak, Saksi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Di KPP Grogol Petamburan Jakarta Barat
Authors: Yohanes Erico , Kristianto Septian Bayu
Published: September 2024

The level of national economy and development is one of the most important things for a country, and Indonesia is no exception. Tax is the largest source of income in Indonesia that supports and sustains the development process. However, in fact there are still several compliance problems caused by various factors. This study aims to analyze whether the factors of taxpayer awareness and comprehension, as well as sanctions and service quality of e-filing implementation have an influence on individual taxpayer compliance. The method that researcher use in this research is quantitative method. The sample in this research are individual taxpayers registered at KPP Pratama Grogol Petamburan, West Jakarta. The sampling technique is convenience sampling technique. Meanwhile, the data collection technique that researcher use is a questionnaire. The results showed that: (1) taxpayer awareness has a positive and significant effect on taxpayer compliance, (2) taxpayer comprehension has a positive and significant effect on taxpayer compliance, (3) tax sanctions have a positive and significant effect on taxpayer compliance, while (4) service quality has no effect on taxpayer compliance.
Pengaruh Nasionalisme Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening
Authors: Michelle Gavrilla , Kristanto Septian Bayu
Published: September 2024

Taxes are the largest source of revenue in the state budget, where awareness and compliance are needed from taxpayers in order to obtain maximum state revenue. But in fact, even though taxpayers are obedient in paying taxes, awareness within taxpayers themselves is still lacking. This research aims to test whether taxpayers awareness and 2 other factors, which are nationalism and tax knowledge, can influence taxpayers compliance. The method used in this research is a quantitative method. The sample in this research were employee class students at universities in DKI Jakarta. Research data will later be obtained through distributing questionnaires with the sampling technique used, is stratified random sampling. The results from this research showed that: (1) nationalism has a significant and positive effect on taxpayers compliance, (2) tax knowledge has a significant and positive effect on taxpayers compliance, (3) taxpayers awareness has an insignificant and positive effect on taxpayers compliance, (4) nationalism has an insignificant and positive effect on taxpayers awareness, (5) tax knowledge has a significant and positive effect on taxpayers awareness.
Analisis Pengaruh Pendapatan Daerah dan Belanja Daerah Terhadap Pertumbuhan Ekonomi di Kabupaten Tapanuli Selatan (2011-2022)
Authors: Siregar Ine Febrianti , Batubara Rifka Fauziah , Hutapea Ruth Septaria , Rahmawati Sinta
Published: September 2024

The study aimed at evaluating the impact of regional income and regional expenditure on economic growth in South Tapanuli Regency over a 12 year period, namely from 2011 to 2022. The approach applied in this study uses multiple linear regression analysis techniques using time series data collected by Central Statistics Agency (BPS). This study shows that both regional income and regional expenditure simultaneously have a large impact on economic growth. In the T Test (Partial), the probability of regional income is 0.000 < 5% or 0.05, so H0 is not approved and Ha is approved. Likewise, the probability of regional spending is 0.0206 < 5% or 0.05, so it can indicate where H0 is approved and Ha is approved (which is at the 5% or 0.05 significance level). The F (Simultaneous) test produces a Prob (F-statistic) value of 0.0000003 < 5% or 0.05, so H0 is not approved and Ha is approved. These findings can be a basis for developing policies and strategies for sustainable and quality economic development in South Tapanuli Regency.
Analisis Kelayakan Usaha Tenun Ulos yang Ada di Balige Provinsi Sumatera Utara
Authors: Sebayang Andreas Raja Tengah , Simamora Natalya K E , Sinuhaji Sri Marsela Br , Sianipar Yohana Meilina
Published: September 2024

This research is aimed at analyzing the feasibility of the Ulos Weaving business in Balige. This research is descriptive qualitative. Data was obtained through field studies. The results show that the analysis of legal aspects shows that this business requires supervision of the completeness of documents and the validity of documents related to legality. (b). Analysis of market and marketing aspects shows that this ulos woven product is a production product that has its advantages that are needed by the community, especially the Toba community, and has high aesthetic value and a selling price that is not too high (c). Analysis of management and organizational aspects shows that this business has carried out organizational planning and management as well as human resources, but it is still not effective and optimal. (d). Analysis of financial aspects shows that this business still carries out financial recording and reporting as small and medium businesses do in general. For this reason, more precise reporting is needed, especially under business feasibility studies so that it can be taken into consideration in decision-making both by the business owner and also by other parties.
Pengelolaan Dana Alokasi Umum (DAU), Alokasi Khusus (DAK), dan Dana Bagi Hasil Pajak (DBHP) di Provinsi Sumatra Utara
Authors: Malau Pastriono Leonarda , Manik Dwi Verasuna , Tobing Winda Sartika Lumban , Pulungan Walda  Ronia
Published: September 2024

The purpose of this study is to analyze the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing on Poverty in North Sumatra Province. The analysis used in this study is panel data analysis, with panel data of 33 districts/cities in 2014-2020 obtained from BPS North Sumatra. The results obtained from this research are: General Allocation Fund has a negative effect on Poverty in North Sumatra Province; Special Allocation Fund has a negative effect on Poverty in North Sumatra Province; Tax Revenue Sharing has a positive effect on Poverty in North Sumatra Province. General Allocation Fund, Special Allocation Fund, and Tax Revenue Sharing have a significant effect on GRDPHB of North Sumatra Province with a determination coefficient of 99.54 percent. The dominant variable influencing Poverty in North Sumatra Province is the General Allocation Fund.
Analisis Prestasi dari Perspektif Manajemen: Studi pada PT.Estika Tata Tiara Tbk
Authors: Purba Dea Natalia , Simanjuntak Putri Christina
Published: September 2024

This research aims to analyze the company's achievements from a management perspective; the object of the research is PT. Estika Tata Tiara Tbk. This data can be accessed and obtained from https://ir.kibif.com/reports/ for 2020—2022. The method we use uses a descriptive approach; this data is analyzed by focusing on ratios, which are often used to analyze management perspectives. The results of this research show that PT. Estika Tata Tiara Tbk is less than optimal because it can be seen from its financial ratios, which are less stable, and the net sales position ratio has experienced a significant decline, so PT. Estika Tata Tiara Tbk has the potential to experience bankruptcy.
Determinan Turnover Intention Karyawan Pada UD. Cipta Angso Duo di Kota Jambi
Authors: Niken Niken Meisa Putri
Published: September 2024

This study aims to reveal the influence of job satisfaction, workload, job stress, and work environment on employees' turnover intention at UD. Cipta Angso Dua in Jambi City. This research uses a quantitative approach with primary data collected through a survey method using a questionnaire. The population in this study is all employees of UD. Cipta Angso Dua in Jambi City, totaling 35 people, with a saturated sampling technique. The data analysis method used is multiple linear regression with SPSS 25 software. The results show that job satisfaction and job stress have a significant negative effect on turnover intention, while workload and work environment have a significant positive effect on employees' turnover intention at UD. Cipta Angso Dua in Jambi City. These findings indicate that the company needs to increase job satisfaction and reduce workload and job stress to decrease employees' turnover intention. A more conducive work environment is also needed to create a comfortable and supportive work atmosphere. Theoretically, this study supports expectancy theory.
Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2017-2020
Authors: Surbakti Santi Betseba Br , Hidayat Taufik
Published: September 2024

The purpose of this study was to assess the achievement of the company's business operating performance and to determine the effect of capital structure, company size, liquidity and intellectual capital on profitability in manufacturing companies on the Indonesia Stock Exchange in 2017-2020. Sample selection using purposive sampling method. Based on the predetermined criteria, a sample of 36 companies was obtained, so that the data obtained were 144. The data analysis techniques used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results showed that partially capital structure and intellectual capital had a significant effect on profitability, while firm size and liquidity had no significant effect on profitability. Simultaneously, capital structure, firm size, liquidity and intellectual capital have a significant effect on profitability.
Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM
Authors: Inayah Nur Lailiyatul , Apriliasari Ria Dini , Juwari Armadia Eka Nurjannah
Published: September 2024

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.
Efektivitas Perencanaan dan Realisasi Program Penyediaan Air Minum dan Sanitasi Berbasis Masyarakat (Pamsimas) di Desa Kemang Indah, Kabupaten Kampar
Authors: Khoirunnisa Salsabila , Purba Dea Natalia , Simanjuntak Putri Christina , Putri Annie Mustika
Published: September 2024

The study aims to evaluate the effectiveness of planning and implementation of PAMSIMAS programs in Kemang Indah Village, Kampar District. Qualitative data is collected through in-depth interviews with informants, participatory observations, and focus group discussions. The research results show that the PAMSIMAS program in Kemang Indah Village has realized and improved access to drinking water and sanitation. Most villagers now have access to safe drinking water and adequate sanitation. The PAMSIMAS program in Kemang Indah Village has effectively improved access to drinking water and sanitation.
IMPLEMENTATION OF EDUCATIONAL PRACTICES IN THE MACHINE ENGINEERING SKILL PROGRAM AT SMK NEGERI 1 NANGGULAN KULON PROGO
Authors: Yusuf Arya
Published: September 2024

Educational Practice (EP) is one of the activities organized by Yogyakarta State University for students in the education study program. The purpose of this EP is to provide practical experience to students in the field of education. EP is carried out in three stages: preparation, implementation, and evaluation. This activity is conducted at SMK Negeri 1 Nanggulan from November 2023 to January 2024. The research method used is descriptive qualitative with field studies in three stages: preparation, implementation, and evaluation. The results indicate that students gain valuable experience in teaching and engage in various non-teaching activities, as well as being able to overcome obstacles that arise during the implementation of EP. This experience is expected to be a useful asset for students in preparing themselves as professional educators.
JAPANESE TYPOGRAPHY ESSENTIALS: LEARNING FRAMEWORK OF TYPOGRAPHY IN JAPAN (Japanese Typography as a Visual Form of Japanese Writing)
Authors: Limantoro Gray Hansen
Published: September 2024

This research discusses the comparison of designs that use typography or not. With three types of Japanese fonts representing the gothic, Mincho, and calligraphy categories, namely DFMincho-SU, Yu Mincho, and BIZ UDGothic. The purpose of this study is to look at the differences in typographic characteristics of each font and their influence on Japanese writing. The methods used included font sampling and a comparative study in which each font was typed on two different sheets: one without typographic manipulation and one with typography applied at the same size. Japanese writing is closely tied to typography because of the emotional value in characters. Calligraphic Japanese fonts are expressive and aesthetically pleasing. Japanese typography enhances visual design within writing rules. The development of Japanese language learning, especially in writing, can benefit from Japanese typography as a visual tool.
DIALECTICS AND THE EVOLUTION OF THOUGHT IN HISTORY: A PHILOSOPHICAL PERSPECTIVE OF HEGEL
Authors: Pratama Putra
Published: September 2024

This article explores the concepts of history and dialectics in the perspective of Hegel's philosophy. History, defined as a science that studies concrete events based on the processes that occur, is understood through two key elements: events and dialectics. Events are absolute and objective, while dialectics is a communication process involving thesis, antithesis and synthesis. In Hegel's view, history not only records what happened but also describes the evolution of human thought through a dialectical process. According to Hegel: genuine history, reflective history, and philosophical history. Genuine history, as practiced by Herodotus and Thucydides, includes direct narration of events. Reflective history, outlined in Hegel's works such as the "Phenomenology of Spirit", describes the journey of human thought through time. Philosophical history, on the other hand, emphasizes the development of philosophy as a reflection of the history of human consciousness.
Typology of Ornaments on Bone and Antler Items Found on Mayak 2 Settlement (Murmansk, Russia)
Authors:   Institute for the History of Material Culture of the Russian Academy of Sciences, Murashkin Anton
Published: September 2024

The Neolithic and Bronze Age settlement of Mayak 2 on the northern coast of the Barents Sea was excavated by N. N. Gurina in 1979—1984 on an area of more than 1000 square metres. The unique collection of artefacts made of animal bones, antlers and teeth was obtained. 61 of them were decorated with carved ornaments (73 decorated surfaces in total). The collection of decorated objects consists of tools, personal ornaments, everyday objects, preforms, fragments of artefacts and unworked fragments of bones and antlers. “Simple” ornamental motifs include rows of notches/incisions, groups of parallel lines, rows of diamonds, “fishing net”, and chevron-like patterns. Two groups of “complex” compositions belonging to different traditions have been distinguished. The first one is characterised by the ornamental field that is filled entirely. It includes motifs of nested chevrons, inscribed polygons, “arched” (“honeycomb”), “parquet” (“patchwork quilt”). Objects decorated in this tradition were found in semi-closed complexes same as Gressbakken houses and middens that spread along the coast of northern Norway and the Murmansk region during the Late Neolithic (2600—1600 calBC). The second tradition includes a single onlay decorated with a multi-linear stepped motif, which is represented on objects from the burials of the Kola Oleneostrovsky burial ground. A characteristic feature of such decoration is the formation of longitudinal or transverse friezes on the decorated object. According to the dates of the burial ground (1500—1100 calBC), the second ornamental tradition belongs to the Bronze Age.
Posthumous Trepanation from the Burial of the Middle Bronze Age on the Upper Don
Authors:   Institute for the History of Material Culture of the Russian Academy of Sciences, Girya Evgeny , Zheludkov Andrey ,   Lipetsk Regional scientific public organization “Archaeological Research”, Vasilyev Sergey ,   Institute of Ethnology and Anthropology of the Russian Academy of Sciences
Published: September 2024

The paper publishes the results of a study by the method of tracology of postmortem trepanation found on the skull of a man from the burial of the Middle Don catacomb culture of the Bronze Age. The burial itself is an atypical reburial of bone remains, which is part of a large ancestral funeral and ritual complex built by the bearers of the tradition of roller ornamentation of ceramics and can be tentatively dated to the XXIII—XXII centuries BC. It was found that the holes were made in the occipital part with a tool with a grooved working blade, presumably to extract the brain. After that, the skull was probably dried, while retaining the shape of the head.
Pre-Scythian Burials at the Volkhonskiye Vyselki Barrow on the Upper Don
Authors:   Lipetsk Regional scientific public organization “Archaeological Research”, Zheludkov Andrey , Puzanova Tatyana ,   M. V. Lomonosov Moscow State University, Kulichkov Alexey ,   “Interregional Center for Archaeological Research” LLC, Vasilyev Sergey ,   N. N. Miklukho-Maklai Institute of Ethnology and Anthropology, Russian Academy of Sciences, Borutskaya Svetlana ,   M. V. Lomonosov Moscow State University
Published: September 2024

The paper presents and analyzes materials obtained from the study of three burials dating back to the pre-Scythian era in the Volkhonskiye Vyselki barrow, located in the north of the Don forest-steppe. Burials from the very beginning of the Early Iron Age are uncommon in this region, making each site more scientifically valuable. All three graves are let into the southern semicircle of the barrow, which was constructed during the Bronze Age. One of these may have been a paired burial (of two women), while the other two (male) were single. Two burials were placed in pits covered with wood, while the structure for the third burial is unknown. Surviving grave goods include four stucco vessels, two grain graters, and fourteen birch bark beads. The authors present results of the technical and technological analysis of ceramics and data from the anthropological study. Based on radiocarbon dating, the burials are estimated to have taken place during the second half of the 8th — the first half of the 7th centuries BC.
Scythian Barrow of the Second Half of the 6th Century BC on the Left Bank of the Lower Dniester
Authors:   Pridnestrovian State University named after T. G. Shevchenko, Sinika Vitalij , Razumov Sergey ,   Pridnestrovian State University named after T. G. Shevchenko, Telnov Nikolaj ,   Pridnestrovian State University named after T. G. Shevchenko, Taschi Elena ,   Pridnestrovian State University named after T. G. Shevchenko
Published: September 2024

The article introduces and analyzes the findings from the study of Scythian burial 6 in barrow 8 of the “North” group near Glinoe village on the left bank of the Lower Dniester. The burial mound was constructed over the main cremated Scythian grave in a square pit, oriented with its angles to the cardinal directions. The buried individual was placed diagonally across the pit, stretched out on his back with his head to the west. The grave had been looted in ancient times. Five bronze three-bladed arrowheads were found among the grave goods, providing a means to date the burial to the second half of the 6th century BC. This burial is among the earliest and extremely rare Scythian burials in the North-West Black Sea region, indicating the initial presence of the Scythians in the western edge of the North Black Sea steppes.
Burials of the Beginning of the Early Iron Age in the Mounds of Southern Eastern Europe (Metastructure of Sites)
Authors:   Institute of Archaeology of the Russian Academy of Sciences, Valchak Sergey
Published: September 2024

The article explores the secondary burials of Bronze Age mounds in the steppe zone of southern Eastern Europe, dating back to the pre-Scythian period. It is established, based on summaries of funerary sites published by various researchers and collected by the author, that entrance burials of the pre-Scythian period are found discreetly in various burial mounds and also form small groups in some of them. The known burials are systematized by localization and number of burials in the burial mound group, as well as their topography in a single burial mound (group). This systematization revealed that burials of the pre-Scythian period can form stable groups of several burials connected by both vertical (tiers) and horizontal stratigraphy in a single mound. The analysis suggests a hypothesis about the non-random nature of these findings, the territorial localization of certain groups of the pre-Scythian population of the steppe, and the connection of this phenomenon with periods of relative stability in the life of nomadic communities during the pre-Scythian period of the early Iron Age.
Maeotian Ceramic Tiles of Starokorsunskaya Settlement No. 2
Authors:   Kuban State University, Tkachev Aleksey , Kondratenko Artem ,   Kuban State University
Published: September 2024

Ceramic tiles are a mass category of finds in the Maeotian settlements in the Kuban region. Most of the tiles are found in the local territory — the Krasnodar group of settlements, outside of which the finds of tiles are quite rare. However, there is still no consensus on their purpose. The tiles were found in utility pits and layers of Roman period and date back to the 1st to the 3rd centuries AD. For the first time, the finds of the excavations of one of the largest Maeotian archaeological site, Starokorsunskaya Settlement No. 2, are published. All tiles are represented by two main groups — tiles with a stable base (standing tiles) and flat tiles (tablets). Tiles are analyzed by shape, size, by the presence or absence of signs on the surface, by the composition and firing of clay. The chronology and comparison with similar tiles originating from other Maeotian archaeological sites are offered. The existing hypotheses are analyzed and assumptions are made about the functional purpose of the tiles.