bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect Of Professional Competence And Skepticism On Audit Quality At The Papua Provincial Inspectorate
Authors: Z. D. Siahay Adolf , C. Seralurin Yohanes , C. Seralurin Yohanes , Triayu Ervina Melisa , Pattiasina Victor 
Published: July 2024

This study aims to investigate the effect of professional competence and skepticism on audit quality at the Papua Provincial Inspectorate. The research population consists of 32 auditors working in the Papua Provincial Inspectorate Office with a minimum of 2 years of service, auditing experience, and a final education level of S1. Questionnaires were used to collect primary data from the respondents. The data was analyzed using multiple linear regression analysis in SPSS 26. The results indicate that both professional competence and skepticism have a significant positive effect on audit quality, as confirmed by the t-tests. The study contributes to the understanding of factors influencing audit quality and can serve as a reference for future research on the topic.

Kata Kunci : competence, professional skepticism, audit quality
The Influence Of The Board of Supervisors, Commissioners, and the Audit Committee To The Islamc Social Reporting With The Size of Company as a Moderation Variable
Authors: Yessy Anggriani  , Iwan Fakhruddin  , Ani Kusbandiyah  , Bima Cinintya Pratama  
Published: July 2024

Perlindungan dana yang disimpan oleh nasabah dibank adalah aspek krusial dalam hubungan hukum antara keduanya, ini penting karena terbukti bahwa dana yang disimpan di bank dapat terancam, karena tindakan curang dari pegawai bank yang menyelewengkan dana tersebut atau oleh pihak lain melalui berbagai metode. Penelitian ini bertujuan untuk menguji pengaruh Ukuran Dewan Pengawas Syariah, Dewan Komisaris, Komite Audit terhadap Islamic Sosial Reporting. Penelitian ini menggunakan Ukuran Perusahaan sebagai variabel moderasi. Populasi dan data yang digunakan meliputi 15 Bank Umum Syariah yang terdaftar OJK tahun 2015 dengan 86 amatan. Metode analisis yang digunakan yaitu uji asumsi klasik dan uji regresi dengan Stata. Hasil penelitian ini menunjukkan Ukuran Dewan Pengawas Syariah dan Rapat Dewan Pengawas Syariah yang dimoderasi Ukuran berpengaruh positif terhadap Islamic Sosial Reporting, sedangkan Rapat Dewan Pengawas Syariah, Dewan Komisaris, Komite Audit dan Ukuran Dewan Pengawas Syariah yang dimoderasi Ukuran Perusahaan berpengaruh negatif terhadap Islamic Sosial Reporting. Islamic Sosial Reporting penting untuk memastikan kepatuhan perusahaan terhadap syariah, meningkatkan kepercayaan stakeholder, mengelola risiko, dan mendukung pembangunan sosial dan ekonomi berkelanjutan
The Influence of Regional Taxes and Levies on Coffee Shops on Medan City Regional Original Income According to an Islamic Economic Perspective
Authors: Bin Ziyad Sitanggang Thariq , Ikhsan Harahap Muhammad , Lathief Ilhamy Nasution Muhammad 
Published: July 2024

Penurunan pendafatan asli daerah pada sektor restribusi dan pajak resotran tahun 2020 di kota Medan menjadi menarik untuk diteliti. Lalu mengalami kenaikan kembali secara perlahan pada tahun 2021. Begitu juga dengan Retribusi Daerah dan Pajak Restoran yang mengalami kenaikan pendapatan secara signifikan di tahun 2022. Namun hal ini tidak diikuti dengan Retribusi daerah yang justru mengalami penurunan kembali pada tahun 2022. Penelitian bertujuan menyelidiki poin untuk dianalisis dan ditemukan dampak pungutan dan permintaan kedai kopi terhadap pendapatan asli daerah Kota Medan dari sudut pandang keuangan Islam. Metode penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat statistik Kota Medan selama lima tahun, mulai tahun 2019–2023. Informasi data dalam pertanyaan ini dikumpulkan menggunakan program eviews 10. Hasil penelitian menunjukan bahwa retribusi wilayah kedai kopi mempunyai pengaruh positif dan kritis terhadap Pendapatan Asli Daerah Kota Medan. Tuntutan teritorial terhadap kedai kopi mempunyai dampak positif dan penting terhadap upah unik lingkungan di kota Medan. Retribusi teritorial dan tuntutan teritorial kedai kopi sekaligus mempunyai dampak positif dan kritis terhadap PAD kota Medan. Terkait keuangan Islam, penerimaan tuntutan dan tuntutan wilayah merupakan salah satu arah yang menarik komitmen dari individu, alasan dan tuntutan untuk kesejahteraan yang diridhoi dan diberkahi Allah SWT.
Peran Pustakawan dalam Pengembangan Literasi Informasi di Perpustakaan Universitas Muhammadiyah Makassar
Authors: Ardiansyah Fatri , Harianto  , Nasrullah  
Published: July 2024

Abstrak
Penelitian ini mengkaji Peran Pustakawan dalam Pengembangan Literasi Informasi di Perpustakaan Universitas Muhammadiyah Makassar. Latar belakang pada penelitian ini didasari dengan keadaan saat ini dimana perpustakaan perguruan tinggi jarang mengajarkan literasi informasi bagi pemustaka. Adapun yang menjadi pokok masalah dalam penelitian ini adalah “Peran pustakawan dalam pengembangan literasi informasi di perpustakaan Universitas Muhammadiyah Makassar”, dari pokok masalah di atas peneliti membagi ke dalam dua sub masalah, yaitu: pertama bagaimana Peran Pustakawan dalam Pengembangan Literasi Informasi di Perpustakaan Universitas Muhammadiyah. Yang ke dua Pengembangan Literasi Informasi di Perpustakaan Universitas Muhammadiyah Makassar.
Jenis penelitian ini adalah penelitian deskriptif kualitatif dan pendekatan manajerial yang sistematis, dimana data dikumpulkan dengan menggunakan metode observasi, wawancara dan dokumentasi serta menggunakan teknik pengolahan dan analisis data yang dilakukan dengan melalui empat tahapan, yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan.
Peran pustakawan dalam pengembangan literasi informasi sudah cukup baik, melihat pustakawan telah menjalankan fungsinya sebagai edukator mengedukasi pemustaka dalam literasi informasi. Sebagai manajer memanage program-program literasi dan memange informasi yang dibutuhkan pemustaka. Sebagai administrator, memberikan layanan yang baik dalam hal ini penyediaan layanan digital, jurnal dan tempat yang nyaman demi berjalannya program literasi informas. Sebagai supervisor, melakukan pengawasan dan pembinaan kepada pemustaka. Sedangkan dalam pengembangan literasi informasi setiap keterampilan sudah berjalan dengan baik melihat andil pustakawan dalam mengedukasi dan menerapkan keterampilan dalam literasi informasi, mulai dari mengenali kebutuhan informasi, sarana penelusuran, pengelolaan, publikasi, dan penggunaan teknologi.
Sebagai implikasi diharapkan perlu adanya terobosan baru dalam pengembangan literasi informasi yaitu menjadikan literasi informasi ini sebagai mata kuliah dasar, pustakawan juga harus lebih kreatif dalam mengedukasi pemustaka, dan pustakawan juga perlu meningkatkan kompetensinya.
Kata Kunci: literasi informasi, Perpustakaan Perguruan tinggi, Pustakawan
The Eurasian Space in Chinese Official and Academic Discourses
Authors: Denisov I. E. , Safranchuk I. A. 
Published: July 2024

The «Belе and Road Initiative» (BRI), proposed by China, marked a new phase in its external openness and growing desire to influence regional and global processes. However, BRI should not be viewed solely as a Chinese blueprint for restructuring Eurasia. The broad interpretative and geographical scope set by Chinese authorities allows flexibility in adapting the initiative to specific regions and countries, which is strategic for modifying or withdrawing commitments as needed. This paper examines why BRI has not become the foundation for a Chinese concept of Eurasia despite its significant impact on regional geopolitics.Our analysis begins with a critical examination of President Xi Jinping's speech at Nazarbayev University in 2013, identifying the nuanced usage of «Eurasia» that primarily refers to the post-Soviet space rather than the entire Eurasian continent. We delve into the subsequent official documents, noting the delay and ambiguity in defining the geographical and conceptual boundaries of BRI. The 2015 document, "Vision and Actions on Jointly Building Silk Road Economic Belt and 21st-Century Maritime Silk Road," illustrates the initiative's extensive and vague geographical scope, indicating that China did not initially aim for a broad Eurasian strategy.By employing Critical Discourse Analysis (CDA), we uncover how China's official rhetoric strategically frames BRI. The analysis reveals that Chinese discourse emphasizes bilateral rather than multilateral engagements within Eurasia, reflecting a «point-to-point» rather than a networked approach. This strategic ambiguity allows China to navigate its relationships with key regional players, notably Russia and the Central Asian states, without committing to a comprehensive Eurasian integration framework.The findings highlight the cautious and adaptive nature of China's engagement with Eurasia. The shift from a regional to a global scope in BRI discourse underscores China's pragmatic approach in balancing its regional ambitions with global aspirations.
Assessment of oral hygiene behavior among Iraqi medical students
Authors: Mohammad Noor Hashem 
Published: July 2024

Objectives:
General health is intimately related to oral health. Since primary care doctors are the main healthcare providers in society and many systemic disorders present themselves orally, it is imperative that medical students and professionals comprehend oral health and its importance. The study’s aims were to determine the comprehension of oral hygiene practices and brushing teeth strategies among a sample of Iraqi medical graduates.

Material and Methods:
A cross-sectional study involved 100 medical undergraduates at Ibn Sina University, College of Medicine in Baghdad, Iraq, during the period from (September to November 2022) after obtaining informed approval.

Results:
Our participants were 57.0% male and 43.0% female, ranging in age from 20 to 24 years old, the majority of students (82.0%) brush their teeth daily, but (18.0%) they did not, regarding toothbrushing techniques, the majority (34.0%) use a combined (horizontal and vertical) technique, (29.0%) vertical, (17.0%) horizontal, and (20.0%) circular, regarding time spent on brushing teeth, 47.0% taking 1 min, 29.0% taking between 2 and 3 min, 18.0% taking less than a minute, and 6.0% taking more than 4 min, and (52.0%) of students use a medium brush, while (31.0%) use a soft brush, and (5.0%) use a hard brush, the remaining (12.0%) not knowing the type of brush they employ, the dental floss was known to (65.0%) of participants, while 35.0% were unaware of its existence, there was no significant correlation between regularity of brushing and the number of visits to the dentist for scaling (P > 0.05).

Conclusion:
It would be valuable for medical graduates to attend educational society gatherings and continued dental training courses to increase their understanding of their oral hygiene.
Epidemiology of Cancers in Vidarbha Over 4-year Period, Tobacco-related Cancer and Control
Authors: Singh Kartar , Sharma B. K. , Wagh Aniruddha , Revu Shivakala , Potbhare Pallavi , Lokhande Dinesh , Sharnagat Vishnudas Tilakchand , Sarode Mayur , Kohale Renuka , Shende Pankaj 
Published: July 2024

Objectives:
The aim of the study was to describe epidemiology of cancer in Vidarbha, according to findings from National Cancer Registry Programme (NCRP).

Material and Methods:
The data on cancer have been sourced from Hospital Based Cancer Registries of Rashtrasant Tukdoji Cancer Hospital and Research Centre under NCRP in Vidarbha. The data are covering a period of 4 years (2017–2020).

Results:
The Hospital-based cancer Registry of Rashtrasant Tukdoji Cancer Hospital and Research Center indicates 11,868 malignant cases registered in the hospital during the period of past years (2017–2020). The top 5 leading sites in males were buccal mucosa, tongue, lung, alveolus and oesophagus. In females, top 5 leading sites are buccal mucosa, tongue, oesophagus, lung and alveolus. The Rashtrasant Tukdoji Cancer Hospital data of cumulative distribution of cancer cases according to age and gender which cancer was found to be more in males than females and increased incidence in younger ages is observed in the study.

Conclusion:
Epidemiological studies help in assessing cancers and help to assess their risk factors and help in improving and strengthening efforts for cancer prevention and control. Epidemiological studies show that many cancer can be avoidable with primary and secondary preventive measures and also helps in estimating the cancer burden in the near future and helps in planning and evaluating strategies by keeping track of cancer prevalence. Cancer registry plays an important role in such studies.
Study of Levels of Creatine Phosphokinase and Lactate Dehydrogenase as Prognostic Markers in Acute Organophosphorus Poisoning
Authors: Parate Tilottama Ramesh , Madavi Shweta Vasant , Parate Ramesh 
Published: July 2024

Objectives:
Organophosphorus compound (OPC) poisoning is primarily a problem in developing countries. Its widespread use and easy availability have increased the likelihood of poisoning with these compounds. Serum cholinesterase levels are easier to estimate and usually depressed after organophosphorus (OP) poisoning. Peradeniya OP poisoning scale has not been studied much in the Indian scenario. It could be a simple and effective system to determine the need for ventilatory support early on in the course. Hence, this study was undertaken to assess the severity of OPC poisoning clinically using Peradeniya scoring and by estimating creatine phosphokinase (CPK) and lactate dehydrogenase (LDH) levels.

Material and Methods:
A prospective observational study was performed among 100 cases of OP poisoning from January 2021 to October 2022. On patient’s fulling, inclusion criteria were investigated with serum acetylcholinesterase at the time of admission, and periodic estimation of serum CPK and serum LDH was done on the day of admission and then on day three and day 5 of admission

Results:
The CPK and LDH levels were significantly elevated in patients who developed respiratory failure and thus strongly correlated with clinical severity

Conclusion:
Serum CPK and LDH show a strong degree of positive correlation with the severity of poisoning and can be used as a predictor of outcome in OP poisoning.
СИБИРСКИЕ «ЛЕЧЕБНИКЪ XVII ВЕКА» И «ТРАВНИКЪ XVIII ВЕКА» В АСПЕКТЕ ЛИНГВИСТИЧЕСКОГО ИЗУЧЕНИЯ
Authors: Выхрыстюк М.С. , Коскина Н.А. 
Published: July 2024

Статья посвящена выявлению аспектов лингвистического изучения двух уникальных памятников письменности прошлого из тобольских архивохранилищ – «Лечебникъ XVII века» и «Травникъ XVIIIвека». Проанализированы особенности построения текстов, описана композиция их частей и структура подачи материала, выявлены тематические блоки, раскрыта их содержательная часть. Вместе с тем выполнено археографическое описание источников: внешний вид, особенности переплета, толщина корочки, ее форма, цвет, качество бумаги (цвет, плотность, толщина, степень гладкости), возможные орудия письма. Особое внимание уделено анализу графики, поскольку тексты первоисточников написаны неизвестными писцами и не датированы. Доказано, что оба памятника русской письменности отражают процесс становления языковой нормы на российской окраине, а также характеризуют быт и мироощущение человека в названный период и требуют углубленного изучения.
The article is devoted to identifying aspects of the study of two unique monuments of writing of the past from the Tobolsk archives «Healing book of the 17th century» and «Travnik of the 18th century» from the point of view of linguistics. The features of the construction of texts are analyzed, the composition of their parts and the structure of the presentation of material are described, thematic blocks are identified, and their content is revealed. At the same time, an archaeographic description of the sources was made: appearance, binding features, thickness of the crust, its shape, color, paper quality (color, density, thickness, degree of smoothness), possible writing tools. Particular attention is paid to the analysis of graphics, since the texts of the primary sources were written by unknown scribes and are not dated. It has been proven that both monuments of Russian writing reflect the process of formation of a language norm on the Russian outskirts, and also characterize the life and attitude of a person in the named period and require in-depth study.
The ICT Competencies Required for the General Education Teachers from the Computer Teachers’ Viewpoints
Authors: Almannai Abdullah Salem 
Published: July 2024

This study aims to explore the viewpoints of computer teachers about the ICT competencies required for general education teachers in the State of Qatar. A questionnaire was designed, validated, and administered to a sample consisted of 504 male and female computer teachers. The results revealed the following:
There are differences in the levels of importance in the three areas of the general education teachers’ ICT competencies according to the computer teachers’ viewpoints, ordered as follows:
Operating System & Software, Internet & E-learning, and Computer Hardware & Accessories.
No significant differences were found between the variables of the study: (gender, years of experience, academic qualifications, and education levels of computer teachers). And an interaction between the variables in the area of Operating System & Software was found.
A significant difference was found between the male & female in favor of female computer teachers in the area of computer hardware & accessories. No significant difference was found between the other variables of the study in this area, and no significant differences were found between the interactions of the variables of the study in this area.
A significant difference was found between years of experience in favor of the computer teachers who have more than 20 years of teaching experience in the area of Internet & E-learning, and no significant difference was found between the other variables of the study in this area. A significant difference was found between the interactions of the variables of qualifications & the years of experience in favor of the years of experience in this area, and no significant differences were found between the interactions of other variables of this study in this area.
The results were interpreted and some recommendations and further studies were suggested.
The Effect of Project Based Learning (PjBL) - STEM in Improving Students' Science Literacy Skills on Topic of Alternative Energy
Authors: Berliana Dinda Rizky , Suwarma Irma Rahma , Novia Hera 
Published: July 2024

Science literacy skills are one of the abilities in understanding scientific knowledge to solve problems in everyday life. However, science literacy in Indonesia is still classified as low. So that in the independent curriculum currently used in education, science literacy is one of the competencies that is very important and also needed by Pancasila students. The purpose of this study is to analyze the improvement of science literacy skills as a result of PjBL - STEM learning in class X in one of Bandung State High School on alternative energy material. The sampling consisted of 32 students and the sampling technique was taken using convenience sampling technique. Data collection used is by formative test description of science literacy skills. The test instruments used were 2 questions identifying scientific issues, 2 questions explaining scientific evidence, and 3 questions explaining scientific evidence. The method used in this research is pre-experiment method using one group pre-test - post-test research design. The data that has been obtained is analyzed using the N-Gain value and effect size. The results showed that the value of students' science literacy skills increased with an average post-test score of 83.16 and the overall N-Gain value obtained was 0.57 and included in the moderate category, then the increase in students' science literacy in each indicator, namely in identifying problem issues, explaining scientific phenomena, and explaining scientific evidence has a moderate category. However, of the three indicators, the indicator of identifying scientific issues has the smallest N-Gain of 0.51. The calculation of the effect size value is carried out to determine how much influence learning using the PjBL-STEM model has in improving science literacy skills, so that in the research that has been done it is found that the effect size is 3.23 and is included in the "high" category. Thus, learning with the PjBL-STEM model has an effect in improving students' science literacy skills.
ANÁLISES GERAIS E FUNDAMENTAIS DOS ASPECTOS DE GESTÃO PÚBLICA DE CRISE, PROCEDIMENTOS DE DIREITO PÚBLICO, INVESTIGAÇÕES CIVIS E CRIMINAIS NO CONTEXTO DA PANDEMIA DO COVID-19 COM BASE NA CPI REALIZADA PELO SENADO FEDERAL BRASILEIRO
Authors: SCHNEERSOHN ABRAHAM NUNES CEZAR 
Published: July 2024

A pandemia de COVID-19 impactou significativamente o Brasil, com mais de 600 mil mortes até o final de 2021. Este artigo oferece uma análise abrangente da gestão pública de crises, dos procedimentos de direito público e das investigações civis e criminais durante a pandemia, com base nos achados da Comissão Parlamentar de Inquérito (CPI) do Senado Federal Brasileiro.

Metodologicamente, este estudo baseia-se em uma revisão abrangente da literatura, documentos oficiais da CPI e comparações internacionais para identificar as melhores práticas e propor melhorias.

Esta pesquisa destaca a importância de políticas públicas de saúde coordenadas e baseadas em evidências e a necessidade de marcos legais robustos para gerenciar emergências de forma eficaz. Os insights obtidos das investigações da CPI são cruciais para fortalecer a governança da saúde pública e garantir a responsabilização diante de futuras pandemias.
SISTEMATIK REVIEW EFEKTIVITAS DAN MANFAAT PRENATAL YOGA TERHADAP KELUHAN NYERI PUNGGUNG PADA IBU HAMIL
Authors: Mardliyana Nova Elok 
Published: July 2024

Objective: Back pain is one of the discomforts experienced by pregnant women, usually occurring in the lumbosacral area, namely in the size of the waist and pelvis. One way to reduce this discomfort is to do physical activity during pregnancy, including prenatal yoga or pregnancy yoga. Yoga in pregnancy involves particular movements and techniques beneficial for pregnant women, such as relaxation techniques, which can reduce the discomfort arising from body changes during pregnancy. This research aims to determine the effectiveness and benefits of prenatal yoga or pregnancy exercises for back pain in pregnant women.

Methods: The research method used is a systematic review. Research sources were obtained from searching scientific articles via the internet with the Google Scholar database from 2012-2023 using PICO "pregnant women and prenatal yoga and back pain," resulting in 1,500 pieces after identification, screening, and eligibility through inclusion and exclusion criteria. Five articles that fit the inclusion criteria.

Results: The five journal articles discuss the benefits and effectiveness of complementary therapy, namely prenatal yoga or pregnancy yoga, to reduce the intensity of back pain experienced by pregnant women. One article compares the point of pregnancy exercise and pregnancy yoga, proving that pregnancy yoga is more effective in reducing back pain than pregnancy exercise.

Conclusion: The conclusion based on this research shows that prenatal yoga or pregnancy yoga is effective and proven to help overcome or reduce the intensity of back pain in pregnant women