bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analysis of Asset Utilization in Measuring Profitability at PT. Telkom Indonesia (Persero), Tbk
Authors: Irpa Kristina , Taliding Arianto , Usman Rahmi 
Published: December 2024

Penelitian ini bertujuan untuk mengetahui bagaimana penggunaan aset dalam mengukur profitabilitas pada PT. Telkom Indonesia (Persero) Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan data yang berupa angka-angka yang selanjutnya diukur menggunakan statistik sebagai alat uji perhitungan. Pengambilan sampel dengan tekhnik purposive sampling dimana sampelnya yaitu laporan laba rugi dan laporan posisi keuangan (neraca) pada laporan keuangan PT. Telkom Indonesai (persero) Tbk. Periode 2016-2023 sumber data dalam penelitian ini yaitu data sekunder. Berdasarkan analisis regresi pada hasil uji t pada tabel Coefficients nilai signifikansinya sebesar 0.000 yang berada dibawah 0.05. Sedangkan t hitung dan t tabel yaitu, t hitung 7,565 > t tabel 1,859 maka dinyatakan penggunaan aset tetap berpengaruh secara positif dan signifikan terhadap profitabiliitas Return on Asset (ROA). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara tingkat Fixed Asset Turn Over (FATO) dalam mengukur profitabilitas pada Return on Asset pada PT. Telkom Indonesia (persero) Tbk. Periode 2016-2023.
The efficacy of interferential current treatment on knee osteoarthritis: A pilot randomized double-blind study comparing the effects of different carrier frequencies
Authors: Nesli Ata Benil , Durmaz Berrin , Çınar Ece , Atamaz Calis Funda 
Published: December 2024

Objectives: This study aimed to investigate the effects of different carrier frequencies of interferential current (IFC) treatment on a Visual Analog Scale (VAS) for pain, the Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC), 10-m walk test, and the amount of paracetamol taken.
Patients and methods: The double-blind, randomized controlled study included 61 patients (16 males, 45 females; mean age: 63.7±9.8 years; range, 50 to 80 years) with knee osteoarthritis who were randomized to three treatment groups: 2,000 Hz, 4,000 Hz, and 8,000 Hz. The study was conducted between February 2019 and October 2019. Subjects received IFC treatment for 20 min five times per week for three weeks. All subjects were prescribed a home exercise program. Patients were evaluated at baseline and at three and seven weeks. The primary outcome was VAS to assess knee pain.
Results: Treatment with IFC yielded significant results in VAS pain, WOMAC pain, and WOMAC function parameters in all three groups, but no significant difference was shown among the three groups. The WOMAC stiffness parameter was found to benefit from the treatment only in the first group, while the 10-m walk test improved for the first and third groups. The number of paracetamol tablets taken differed significantly neither in nor among the treatment groups.
Conclusion: Previous trials have found a significant reduction in knee pain levels and an increase in function with IFC treatment, although there is no consensus on which carrier frequencies and duration to choose for IFC treatment. In this study, we detected significant benefits for all the different carrier frequency groups but were not able to show any to be superior to the others.
Effects of whole-body vibration in horizontal position on bone, quality of life, and balance in postmenopausal osteoporosis
Authors: Akan Begoğlu Feyza , Yılmaz Figen , Öncü Alptekin Julide , Kuran Banu , Ünal Mehmet , Hüseyin Elik Mehmet 
Published: December 2024

Objectives: The present study aimed to analyze the effect of high-frequency, low-magnitude whole-body vibration (WBV) therapy in horizontal position on bone, quality of life, pain, and balance in postmenopausal women.
Patients and methods: Sixty postmenopausal women were included in this prospective, randomized controlled study between May 2015 to September 2015. The patients were randomized into three groups, with 20 participants in each group: (i) WBV + infrared group, (ii) infrared group, and (iii) control group. Bone mineral density of the lumbar and femoral regions of all the patients was measured using dual-energy X-ray absorptiometry. In addition, osteocalcin and hydroxyproline values were measured. Quality of life was assessed using the Short Form-36, pain was assessed using the Visual Analog Scale, and balance was assessed based on the participants’ performance in the Berg balance test.
Results: Seven patients (two from the vibration + infrared group and five from the infrared group) could not continue the study, and the analyses were conducted with the remaining 53 patients (mean age: 56.9±5.1 years; range, 45 to 65 years). At the end of a three-month treatment period, no statistically significant difference was found in bone mineral density, bone turnover markers, pain, and quality of life of the patients in all three groups compared to the pretreatment values. Berg balance test results showed a statistically significant increase after treatment in all three groups.
Conclusion: High-frequency, low-magnitude WBV performed under supervision in postmenopausal women was not found to be effective in improving bone, quality of life, pain, and balance. Future studies for determining effective vibration protocols having a longer duration and higher frequency of sessions are warranted.
The effect of height of lifting on dynamic postural control in low back pain patients and healthy subjects
Authors: Shahbazi Majid , Sarrafzadeh Javad , Ebrahimi Takamjani Ismail , Negahban Hossein 
Published: December 2024

Objectives: The study investigated the influence of starting load position during lifting on postural control in nonspecific chronic low back pain (LBP) and healthy volunteers.
Patients and methods: The cross-sectional study included 20 healthy males (mean age: 31.8±7.4 years; range, 18 to 55 years) and 52 male patients (mean age: 33.4±9.2 years; range, 18 to 55 years) with chronic LBP between February 2016 and April 2018. Postural control characteristics were assessed by a force plate system. Center of pressure signals were obtained at a frequency of 100 Hz, and the mean of three trials was calculated. The participants were told to place their feet hip-width apart on the force plate while standing barefoot. They were then asked to lift a box weighing 10% of their body weight from the ground to waist height and then from waist height to overhead with straight elbows. They moved the box at their selected speed. The examinations began upon the examiner's command.
Results: Results indicated a significant difference (p<0.001) in all postural control variables in chronic LBP patients who lifted a load at different heights. In addition, there was a significant difference between all of the postural control measures of this study in healthy participants during load lifting at different heights (p<0.05), with the exception of the mediolateral standard deviation of velocity (p=0.067).
Conclusion: Different lifting heights impact LBP patients' and healthy people's postural control differently. Postural control was more challenging during waist-to-overhead lifting in the patient group. This may be due to a stiffening strategy. The central nervous system reduces postural sway at higher centers of mass.
The value of inspiratory muscle training on poststroke sarcopenia and its effect on rehabilitation outcomes: A randomized controlled trial
Authors: Zhao Qianping , Shao Chenlan , Wang Yongzheng , Zhao Weiwei , Wang Liang , Zhou Wei , Gou Hui , Mo Yuxing , Chen Tingting 
Published: December 2024

Objectives: The purpose of the study was to validate the effectiveness of inspiratory muscle training (IMT) in preventing poststroke sarcopenia and to examine the impact of IMT on the prognosis for stroke recovery.
Patients and methods: In the randomized controlled trial, 367 patients with a first stroke event between December 2021 and May 2023 were randomly allocated to an experimental group and a control group. Of the patients, 329 (179 males, 150 females; mean age: 61.0±8.7 years; range, 35 to 78 years) completed the experiment and were included in the analyses (experimental group, n=164; control group, n=165). Both groups received conventional neurological rehabilitation treatment, and the experimental group also received IMT. The incidence of poststroke sarcopenia and pneumonia during four weeks of treatment were examined and compared. Additionally, an analysis was conducted on the variations between the two groups in maximal inspiratory pressure (MIP), modified Rankin scale (mRS), trunk impact scale (TIS), and modified Barthel index (MBI).
Results: Following four weeks of therapy, the experimental group experienced a reduced incidence of poststroke sarcopenia (p=0.004) and pneumonia (p=0.017) than the control group. The trial group performed better than the control group in MBI (p=0.002), TIS (p<0.001), MIP (p<0.001), and mRS (p=0.011) scores after intervention.
Conclusion: In conclusion, the findings demonstrate that early IMT can significantly lower the risk of poststroke sarcopenia and pneumonia while also improving the prognosis for stroke patients’ recovery.
The relationship of serum adiponectin and leptin levels with pain, function and intervertebral disc degeneration in patients with chronic low back pain
Authors: Duran Taş Nurcan , Sonel Tur Birkan , İmge Ergüder Berrin , Durmaz Mustafa 
Published: December 2024

Objectives: The aim of this study was to investigate the relationship between serum adiponectin and leptin levels, which are cytokines released from fatty tissue, and pain, function and intervertebral disc degeneration (IVDD).
Patients and methods: Between January 2018 and November 2019, a total of 85 patients (34 males, 51 females; mean age: 42.1±10.7 years; range, 18 to 62 years) who were diagnosed with IVDD and 84 healthy volunteers (34 males, 50 females; mean age: 41.9±10.7 years; range, 22 to 64 years) were included in this cross-sectional study. The Visual Analog Scale (VAS, 0-10 cm) and Oswestry Disability Index (ODI) scales were used in the patient group. Serum adiponectin and leptin levels were measured in all participants. The grading of IVDD was determined using the Pfirrmann Classification.
Results: There was no significant difference in serum adiponectin (p=0.35) and leptin (p=0.19) levels between the patient group and the control group. No relationship was found between serum adiponectin and leptin levels and pain intensity (VAS), pain duration, and disability (ODI) in patients with low back pain. No relationship was found between the severity of IVDD as evidenced by magnetic resonance imaging (MRI) and adiponectin (p=0.18) and leptin (p=0.11) levels. There was a positive correlation between the severity of disc degeneration and body mass index (r=0.35, p=0.008) and waist circumference (r=0.34, p=0.01).
Conclusion: Serum adipokine levels were not associated with low back pain symptoms and IVDD severity as evidenced by MRI. These findings suggest that the effects of obesity on chronic low back pain and disc degeneration cannot be explained by systemic inflammatory effects alone.
The fate of manuscripts rejected by the Turkish Journal of Physical Medicine and Rehabilitation
Authors: Geler Külcü Duygu , Sonel Tur Birkan , Yanık Burcu , Koldaş Doğan Şebnem , Nur Bardak Ayşe , Zateri Coşkun , Evcik Deniz 
Published: December 2024

Objectives: The aim of this study was to evaluate the fate of the articles after they were rejected from the Turkish Journal of Physical Medicine and Rehabilitation (Turk J Phys Med Rehab).
Materials and methods: Between January 2016 and December 2021, rejected manuscripts by the Turk J Phys Med Rehab were retrospectively analyzed and whether these rejected articles were published in another journal was identified. For the manuscripts published elsewhere, article type, change in the article name, and the number and order of authors were noted. The index of the new journal, the impact factor for SCI-E journals and journal quartile were recorded. Whether the journal was a national journal/international journal, a specialty or non-specialty journal, and whether the impact factors were higher, lower, or the same as Turk J Phys Med Rehab were evaluated.
Results: Totally, 76% of 1,051 rejected articles were accepted for publication in another journal, after an average of 13.73 months. The name of the article, the order of the authors, and the number of the authors remained unchanged in 71.4%, 79.3%, and 80.8% of the articles, respectively. A total of 69.9% of the journals were non-specialty journals and 61.8% were general international medical journals. In addition, 32.6% of the journals were included in the SCI-E, and 70.9% of the articles in SCI-E were included in the Q4 and Q3 scope. The impact factor with 51.9% were lower or the same with the Turk J Phys Med Rehab.
Conclusion: Our study results showed that a high percentage of the articles rejected by the Turk J Phys Med Rehab found a place in another journal later, and that non-specialty journals that accept general articles were more prominent in the selection of journal. The fact that an article rejected from a journal can be corrected and amended in accordance with valuable reviewer comments by improving its academic quality and seeking success in other journals may be promising for researchers who submit their articles to journals.
IMPACTO ECONÓMICO Y PSICOSOCIAL DE LA ELIMINACIÓN DEL SUBSIDIO A LOS COMBUSTIBLES EN LOS CONDUCTORES DE TAXI
Authors: Vallejo Yesenia , Baquero Rodrigo , Alvarado Johana , Arteaga María , Mendoza María 
Published: December 2024

El pasado 26 de junio del 2024 el gobierno ecuatoriano tomó la decisión eliminar el subsidio a las gasolinas Extra y Ecopaís, mediante el Decreto Ejecutivo No. 308, buscando reducir el gasto público y fomentar el consumo eficiente de los recursos energéticos. Esta investigación analiza el impacto de dicha medida en los conductores de taxi de Riobamba, quienes dependen del combustible para su trabajo diario. Para ello se aplicó una investigación de tipo mixto combinando enfoques cuantitativos y cualitativos, asimismo se examinaron las repercusiones psicosociales generadas por las dificultades económicas asociadas a esta decisión, con este fin se ocupó una muestra de 100 miembros de una cooperativa de taxis de Riobamba, la recolección de datos se realizó mediante una encuesta de 27 preguntas, logrando recabar información como edad, género, situación socioeconómica, nivel educativo y percepciones personales de los efectos psicosociales. Los resultados muestran que el 89% de los encuestados ha experimentado una disminución en sus ingresos y, como consecuencia, el 71% ha optado por aumentar su jornada laboral entre una y cinco horas diarias. Esta carga adicional ha provocado que el 49% de los participantes exprese insatisfacción con su labor diaria y que el 51% considere moderadamente difícil mantener un equilibrio entre el trabajo y la vida familiar, viéndose obligados a sacrificar tiempo de calidad con sus seres queridos. En conclusión, los resultados revelan una clara vulnerabilidad económica en los conductores de taxi de Riobamba, quienes enfrentan mayores jornadas y menos tiempo familiar para compensar la pérdida de ingresos, además se demostró un incremento en el estrés y la aparición de problemas de salud mental.
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi
Authors: Andrawan Vikri , Kartini Tina , Nurmilah Risma 
Published: December 2024

ABSTRACT
This study aims to evaluate the effectiveness of the implementation of fixed asset accounting systems and procedures at the Trade and Industry Office of Sukabumi Regency. The research method used is a qualitative method with an analytical descriptive approach. Data were collected through interviews, observations, and documentation. The results showed that the implementation of fixed asset accounting systems and procedures is in accordance with applicable government accounting standards, but there are still some obstacles in its implementation such as lack of training for staff and limited resources. Based on the calculation of the effectiveness ratio using the Dean J. Champion measuring instrument, the effectiveness level reached 88%, which is included in the very effective category. The number of indicators assessed were 11 indicators of fixed asset accounting systems, with 9 indicators met, and 7 indicators of fixed asset accounting procedures, which were all met. Recommendations to improve effectiveness include providing better training for staff, increased resource allocation, and improved management and internal controls.
Keywords: Effectiveness; Accounting procedures; Fixed assets

ABSTRAK
Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan sistem dan prosedur akuntansi aset tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif analitis. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem dan prosedur akuntansi aset tetap sudah sesuai dengan standar akuntansi pemerintahan yang berlaku, namun masih terdapat beberapa kendala dalam pelaksanaannya seperti kurangnya pelatihan bagi staf dan keterbatasan sumber daya. Berdasarkan perhitungan rasio efektivitas dengan menggunakan alat ukur Dean J. Champion, tingkat efektivitas mencapai 88%, yang termasuk dalam kategori sangat efektif. Jumlah indikator yang dinilai adalah 11 indikator sistem akuntansi aset tetap, dengan 9 indikator terpenuhi, dan 7 indikator prosedur akuntansi aset tetap, yang seluruhnya terpenuhi. Rekomendasi untuk meningkatkan efektivitas termasuk memberikan pelatihan yang lebih baik untuk staf, peningkatan alokasi sumber daya, serta perbaikan manajemen dan pengawasan internal.
Kata kunci: Efektivitas; Prosedur Akuntansi; Aset tetap
Penggunaan Metode Design Thinking dalam Pembuatan UI/UX Design Aplikasi Penjualan Juara Pedas Cirebon
Authors: Monika Tiara , Sokibi Petrus , Parman Suhadi 
Published: December 2024

The development of information technology has progressed rapidly in the era of globalization. Many people hope that technology can make their activities easier and more effective, this is supported by fast technology. The influence of technology on human life is increasing and almost every activity requires technology, including the culinary world. This project helps to create a buying and selling application between sellers and buyers, making purchases and payments easier for buyers. In implementing application creation using the method Design Thinking, consists of several stages, namely Emphatize, Define, Ideate , Prototype and Testing. Each process is in stages Design Thinking used to find and fulfill the needs required by users, which are then resolved by finding innovative solutions that are implemented into interaction and interface design as well as interface interaction experiences. With stages Design Thinking makes it easier to find answers to problems experienced by users. Emphatize to feel, know what is the user's problem, Define to find problems experienced by users. Ideate is the discovery of innovative solutions to problems found, Prototype in the form of a rough prototype of the application which is the result of the solution obtained, testing is the result of trials on users to try out the results of the solution obtained to meet the needs of food sales and purchase transactions. Testing also used to get feedback from users.
Práticas pedagógicas e inclusão escolar no ensino fundamental
Authors: González Mendoza Aaron , Figueroa Guillen Carlos , De Lara González Norma , Ontiveros Ontiveros Martha Verónica , Baldizón Pernillo Diana Karina 
Published: December 2024

A educação inclusiva é um processo que identifica e responde à diversidade, atendendo centralmente às necessidades dos estudantes, promovendo uma maior participação no processo de aprendizagem, na comunidade e na sua cultura, reduzindo assim a exclusão dentro da educação. Este estudo tem como objetivo caracterizar as práticas e estratégias pedagógicas inclusivas que os alunos constroem com os professores, para atendê- las quando vivenciam certas barreiras na aprendizagem e a respectiva participação na Escola Primária Niños Héroes, localizada en Ciudad Juárez, Chihuahua, México. A metodologia foi descrita como de campo, descritiva e sob abordagem quantitativa. O público alvo foi composto por 18 professores do ensino fundamental da instituição inferior, extraindo-se uma amostra de 14 profissionais do ensino, aplicando-se um questionário de 25 perguntas. Os resultados obtidos mostraram que 61% dos professores implementam estratégias pedagógicas inclusivas, 31% aplicam poucas estratégias e, finalmente, 8% não aplicam estratégias como ponto forte do processo de ensino/ aprendizagem. Em outros resultados, mostra-se que 85% desses profissionais concordam com as abordagens da Escola do Novo México e 15% discordam pouco. Conclui-se que, por meio da educação inclusiva, busca-se criar estratégias pedagógicas no âmbito transversal e intersetorial para abordar a diversidade, de acordo com os interesses dos alunos, seus estilos, ritmo e necessidades de aprendizagem, garantindo uma educação de qualidade com equidade.
Gugatan Perbuatan Melawan Hukum (Onrechmatige Daad) Kepala Desa Terhadap Warga Desa Yang Melangar Peraturan Desa Kampung Varia Agung Lampung Tengah (Studi Putusan Nomor: 22/Pdt.G/2023/PN. GNs)
Authors: Bachri Erlina , Hasan Zainudin , Firdaus Febby Cantika 
Published: December 2024

Bentuk Perbuatan Melawan Hukum Yang Dilakukan Oleh Warga Desa Kampung Varia Agung Lampung Tengah Berdasarkan Putusan Nomor: 22/Pdt.G/2023/PN. Gns. Para Tergugat telah melakukan zina yang mana Perbuatan Para Tergugat yang bukan merupakan suami istri telah melanggar norma kesusilaan dan ketentuan Pasal 6 ayat (5) huruf c Peraturan Kampung Varia Agung Mataram Kecamatan Seputih Mataram Kabupaten Lampung Tengah No 9 Tahun 2020.Pertimbangan Hakim Dalam Gugatan Perbuatan Melawan Hukum (Onrechmatige Daad) Kepala Desa Terhadap Warga Desa Kampung Varia Agung Lampung Tengah diadasarkan pada tiga hal Pertimabanga yakni pertama Pertimbangan yuridis telah terpenuhinya unsur-unsur dalam Pasal 1365 KUHPerdata, Kedua Pertimbangan filosofis ketentuan dalam Peraturan Kampung Varia Agung Mataram Kecamatan Seputih Mataram Kabupaten Lampung Tengah No 9 Tahun 2020 tersebut terdapat aturan yang pada pokoknya terhadap pelanggaran atas norma kesusilaan di hukum dengan denda dan pertimabangan yang terakhir adalah Perbuatan melawan Hukum Para Tergugat adalah karena telah melakukan zina yang mana itu semua merupak perbuatan yang melanggar nilai-nilai norma kesusialan di masayarakat khusnya adalah Kampung Varia Agung.