bluuebunny/crossref_metadata_2025_split huggingface dataset:
REVITALISASI SENI TRADISI DI RANCAKALONG SUMEDANG JAWA BARAT
Authors: Sumiati Lilis , Budi Dinda Satya Upaja 
Published: August 2024

The Sumedang style Wayang dance is a monumental work created by Raden Ono Lesmana Kartadikusumah in the 1930s. After surviving for around 90 years, there is one dance that has been recognized as part of Indonesia's Intangible Cultural Heritage (WBTB) in 2022, namely the Jayengrana Dance. Apart from dancing, Sumedang has a natural wealth of bamboo which has the potential to be developed towards a creative economy. Based on these two factors, motivated to do Community Service (PKM) in Rancakalong. The choice of place was considered on the basis of the availability of potential human resources and natural resources and as a continuation of the ISBI Bandung student street vendors.The method that will be applied in this PKM, uses the Participation Action Research (PAR) method. This method has continuity because it contains cycles of participation, research, and action. Participation is a form of caring attitude to spread the Jayengrana Dance again and build a community of bamboo musical instrument craftsmen. This form of concern is motivated by previous research. Then action is a form of activity in conducting PKM in the form of revitalization.This PKM focused on two forms of activity, namely the Jayengrana Dance training and the Workshop on Making Bamboo Musical Instruments which textually and contextually became an important part of the Sumedang community, especially the course participants who were members of the Arimbi Studio and the same time empowered the Sumedang Rancakalong Geotheater. The results of this training were then evaluated internally in the form of tides and flashmobs.
Doença hipertensiva gestacional e cardiopatias na gestação em uma maternidade pública de nível terciário: Uma análise temporal
Authors: Barbosa Julia Nataline Oliveira , Porto Roseane Lima Santos , Silva Mikaela Rodrigues , Graças Thallita Vasconcelos das , Anjos Sílvia Alice Falcão dos , Marques-Santos Celi 
Published: August 2024

Introdução: Dados do Ministério da Saúde demonstram que as doenças hipertensivas gestacionais apresentam uma incidência de 1 a 4% das gestações, sendo a principal causa de morbidade e mortalidade materna. Com relação às cardiopatias, a taxa de gestantes portadoras chega a 4,2%, índice oito vezes maior que o internacional. Objetivos: Estudar o perfil epidemiológico de gestantes admitidas em maternidade de alto risco com quadro de doença hipertensiva gestacional e/ou cardiopatias congênitas ou adquiridas e analisar os possíveis preditores favoráveis e desfavoráveis de risco materno e dos recém nascidos. Métodos: No período de janeiro de 2022 a junho de 2023 foram avaliados 282 prontuários de gestantes internadas na maternidade Nossa Senhora de Lourdes, Aracaju, Sergipe, com diagnóstico de síndrome hipertensiva gestacional (SHG) e cardiopatias congênitas ou adquiridas acompanhadas pela obstetrícia e cardiologia da instituição. Estudo quantitativo, descritivo, retrospectivo e documental. Resultados: Dos 282 prontuários avaliados, a mediana da idade das gestantes foi de 30 [IIQ 24-36] anos. A mediana da IG é de 37 [IIQ de 33 a 38] semanas. A via de parto cesariana (69,1%) foi a prevalente. Observou-se que 79.4% das pacientes apresentaram SHG e 34% algum tipo de cardiopatia. Houve registro de um óbito materno (0.3%) e 13 (4,6%) de recém nascidos. A patologia prevalente associada aos óbitos dos RN foi a SHG. Conclusão: Após esta análise epidemiológica percebe-se uma baixa mortalidade materna, clara percepção da importância do time cardio-obstétrico e necessidade de melhoria dos registros e fluxos.
Tratamento ortopédico funcional da classe II com Bionator e Twin Block – Revisão de literatura
Authors: Teixeira Daniella Maltarollo 
Published: August 2024

Os aparelhos Twin Block e Bionator são aparelhos ortopédicos funcionais indicados para maloclusões de classe II. O passo mais importante para a confecção destes aparelhos é o registro da mordida em cera onde o paciente deve ser instruído a morder com a mandíbula mais à frente. A fase ideal para realizar o tratamento com os estes aparelhos é durante ou um pouco após o início do pico puberal. Como resultado do uso destes aparelhos é possível observar clinicamente resultados ortodônticos como retração e verticalização dos incisivos superiores e vestibularização dos dentes inferiores melhorando o overjet e melhora do overbite que ocorre durante a ativação destes, desgastando na oclusal do acrílico para ajudar o nivelamento da curva de spee. Houve controvérsia entre os resultados ortopédicos em relação ao crescimento mandibular, e sobre a restrição do crescimento maxilar.
ANALISIS RATIO LAPORAN KEUANGAN PERUSAHAAN DAGANG MENGGUNAKAN ZAHIR ACCOUNTING VERSI 5.1
Authors: Ela Revita Maria Lapriska Dian , Rahmayani Fanny , Ariyati Indah 
Published: August 2024

The role of information technology is very important because the existence of information technology can facilitate operations in their business fields. One of the information that is needed by the company is financial report to find out how the company is developing. The financial statements are information used by management for the decision making of the Bekasi Amanah Telaga Harapan Cooperative having its address at Danau Duta Utara Blok D1, Harapan Baru Sub-District, North Bekasi District. Currently the Amanah Telaga Harapan Bekasi Cooperative in making financial reports for the period every month is still manua.. The computerized system is able to produce more precise and accurate information to help smooth daily work. By using the zahir accountuing application version 5.1, companies can easily and quickly obtain Financial Statements and Financial Statement Analysis that are beneficial to the company and its business management and face competition. By analyzing the financial statements the company can identify some of the company's financial strengths and weaknesses. Financial Statement Analysis is also useful as a tool for predicting / estimating assets, debt, capital, cash flow, profit sharing in the future, and predicting the bankruptcy of a company in the future. The use of this application program can be beneficial for the company, so the company can evaluate the financial position and financial performance of the company so that it can improve services to members of the cooperative, related parties, determine corrective measures so you can win the competition and make the best profit.

Keywords: Financial Statement Analysis, Trading Companies, Zahir Accounting
THE ANALYSIS OF CONSUMER SATISFACTION TOWARD GO-PAY FIN-TECH SERVICE AT FACULTY OF ECONOMICS AND BUSINESS STUNDENTS AT CHRISTIAN UNIVERSITY OF INDONESIA
Authors: Sembiring Carolina F. , Tambunan Juniaty 
Published: August 2024

The study was conducted at the Faculty of Economics and Business of the Christian University of Indonesia to know customers satisfaction and expectations as well as the implementation or performance of the company. In providing good services to customers, GO-JEK companies must pay attention to the variables that become this research, namely five dimensions of service quality, among others tangiable, responsiveness, assurance, realibility, and emphaty. GO-JEK management needs to pay attention to comfort and security in every transaction on the GO-PAY application.
Keywords: Cunstomer satisfaction, The Importance and Performance Analysis, Fin-Tech GO-PAY
THE EFFECT OF DEBT TO EQUITY RATIO AND GOOD CORPORATE GOVERNANCE AGAINST FIRM VALUE (STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD OF 2014-2018)
Authors: Situmorang Gavrila Miranda , Johni Siagian  , Melinda Malau  
Published: August 2024

The study aims to identify the effect of debt to equity ratio and good corporate governance on firm value. Researchers used statitic descriptive, classic assumption test and multiple linier method. This study used data of 10 mining sector companies which has been registered on the Indonesia Stock Exchange (BEI) on period of 2014-2018. The study has the results of the debt to equity ratio, managerial ownership, independent board of commissioners have an effect on firm value. Then institusional ownership, audit committee uninfluence on firm value.
Keywords: debt to equity ratio, good corporate governance, firm value
THE EVALUATION OF NATIONAL ECONOMIC RECOVERY PROGRAM (PEN) CLUSTER OF MICRO, SMALL AND MEDIUM ENTERPRISE
Authors: Johnson Kennedy Posma Sariguna 
Published: August 2024

MSMEs spread throughout Indonesia are expected to be one of the main drivers in the national economic recovery (PEN) due to the COVID-19 pandemic. This study aims to evaluate the programs that have been carried out and the budget used in the PEN Program specifically for Micro, Small, and Medium Enterprises (MSMEs) in 2020 and look at the program in 2021. The research method used is a qualitative method by reviewing the literature related to research objectives. The PEN scheme for MSMEs is in the form of a debt restructuring program, postponement of debt installation payments for six months; Subsidizing installation interest of 6% and tax subsidy of 0%; MSME actors can also apply for loans with low-interest rates of only 3%; and productive presidential assistance for MSMEs (BPUM) that have not been in contact with banks, amounting to Rp. 2.4 million, which is allocated to 12 million business actors. In general, some MSMEs stated that their business was able to survive after obtaining BPUM funds.
Keywords: National Economic Recovery, Micro, Small and Medium Enterprises (MSMEs), COVID-19 Pandemic
ACCOUNTING TREATMENT OF FIRE PROTECTION PRODUCT INVENTORY IN PT. REFALIA NURUL UTAMA BOGOR
Authors: Suhartono  , Widiyanti Rani 
Published: August 2024

Refalia Nurul Utama is a private company engaged in providing fire protection products including: Fire Extinguisher, Fire Alarm System, Fire Suppression, Water Base Fire Extinguishing System, Fire Pump with NFPA 20 standard. Supplies are always needed by every company, big or small. With inventory in a company, it is expected that the production process will run smoothly, without inventory, the company is faced with a risk that one day the company will not be able to meet consumer needs. This study uses a qualitative descriptive method, namely the method of data analysis without using statistical analysis. The data used are observation, interviews, and literature study. The results showed that PT. Refalia Nurul Utama has used the inventory recording and valuation method. In recording inventory, the perpetual method has been used, while for inventory valuation, the FIFO method has been used.
Keywords: Perpetual, FIFO
PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DAN GROSS PROFIT MARGIN TERHADAP HARGA SAHAM PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2012-2021
Authors: Yayuk Febriani  , Suwanto Sirait  , Frangky Yosua Sitorus  , Melinda Malau  
Published: August 2024

Purpose of these studies was to analyse effects of currents ratio, debts equity ratio and gross profit margins on stocks price in manufacturing companies in basic and chemical industries in 2012-2021 (case studies on companies that apply the concept of good corporate governance). In these studies, using quantitative methods with data collections technique using purposive sampling, namely collection by having sample criteria: 1). Companies in basics and chemicals industries sector list on Indonesia Stock Exchanges (IDX) in 2012-2021. 2). Companies in basic and chemical industries sector that have implemented the concept of good corporate governance. 3). Have complete financial statements ending December 31 and published consecutively during the 2012-2021 research period. 4). Have complete financials data to calculates variable in these studies, namely 2012-2021. The test results in these studies concluded that currents ratio has a significances positive effect on stocks price, debts equity ratio has no significances effects on stocks price, gross profitable margins have a significances effect on stocks price. Simultaneously all independent variables, namely Currents Ratio (X1), Debts Equity Ratio (X2), and Gross Profit Margins (X3), d simultaneously have a positive effect on stocks price (Y). Based on result of these studies indicate that currents ratio, debts equity ratio, and gross profit margins have an influence on stocks price. This implies that this variable can be used by investors to carry out analysis before purchasing a company's stock price, in order to benefit from the invested capital.
Keywords: Current Ratio, Debt
PENGARUH INTENSITAS PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR TAHUN 2018 SAMPAI DENGAN 2022 DI BURSA EFEK INDONESIA
Authors: Michael Sinaga  , Ramot P Simanjuntak  , Juaniva Sidharta  
Published: August 2024

These studies aim to examine and analyzing effects of inventory intensities and sales growth on tax aggressive in basic industrial and chemical sector company listed from 2018 to 2022 on Indonesia Stock Exchange (IDX). The data collections method use in these studies is secondaries data collections whose data is quantitative in form of financials statements accessed through the official IDX website, namely www.idx.co.id. The sampling techniques in these studies uses non probability sampling techniques with a purposives sampling approach with sample criterias; (1) companies that publish complete and consecutive financial statements from 2018-2022 (2) companies that present their financials statement in Rupiah during research year (3) company that having complete data relate to variable used. These studies use a population of 92 basic industrial and chemical company list on IDX and produced 17 samples during 2018-2022. The data analyst technique used in these studies is multipled linear regression analyst with help of IBM SPSS software version 26. This research was testing use data analyst method include descriptive analyst tests, classical assumption tests, multipled linear regression analyst, hypothesis tests and determination coefficient tests. The results of these studies partially show that inventory intensities have a effects on tax aggressive and sales growth has no effects on tax aggressive. While simultaneously inventory intensities and sales growth have an influence on tax aggressive.
Keywords: Tax Aggressive, Inventory Intensities, Sales Growth
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI KABUPATEN PANIAI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kabupaten Timika)
Authors: Seri Ma Helena Yeimo  , Melinda Malau  , Ganda T.  Hutapea  
Published: August 2024

The formulation of the problem in this study is the factors that influence individual taxpayer compliance. The purpose of this research is to find out whether Fiskus services, awareness of paying taxes, and insights about taxes have an impact on compliance with the obligation to invite individuals. The data analysis used was (1) descriptive statistical test, namely determining the maximum value, minimum value and average value (mean) as well as the standard deviation of the data, (2) multicollinearity test, normality and heteroscedasticity, (3) multiple linear regression test, is to use a partial or simultaneous significance test. In this study only used a partial test. The data used is sourced from primary data using questionnaires for individual taxpayers in Paniai Regency as respondents. The results of the first data analysis at a significance value of 0.000 <0.05 means that the size of the tax authorities has an impact on individual taxpayer compliance, the second significance value of 0.393 > 0.05 means awareness of paying taxes has no impact on individual taxpayer compliance, the third significance value is 0.001 <0.05 means that insight into taxes has an impact on individual taxpayer compliance. The conclusion is that tax authorities and tax knowledge have a big influence in carrying out tax obligations, but taxpayers do not have the awareness to carry out their tax obligations. Suggestions for future researchers are expected to enlarge the scope of research, the tax authorities can be more proactive and improve the quality of services and additional facilities that can support the breadth of taxpayers to fulfill their tax obligations.

Keywords : Compliance; Fiscal Service; Knowledge; Paying Awareness
Evaluasi Peran Pemerintah Daerah dan Masyarakat Dalam Upaya Meningkatkan Ekonomi Melalui Pemberdayaan UMKM di Kota Mataram
Authors: Jaelani Muhammad Aprian , Fidaris Nurul 
Published: August 2024

Studi ini bertujuan untuk mengevaluasi efektivitas peran pemerintah daerah dalam meningkatkan ekonomi melalui pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM) di wilayah kota Mataram. Fokus utama penelitian ini adalah menganalisis sejauh mana pemerintah daerah mampu bertindak sebagai fasilitator, regulator, dan katalisator dalam mendorong pengembangan UMKM. Berdasarkan kerangka teoritis Gede Diva (2019), penelitian ini mengasumsikan bahwa peran pemerintah yang optimal dalam konteks pemberdayaan UMKM adalah sebagai fasilitator, regulator, dan katalisator. Metode penlitian yang digunakan adalah studi literartur, dengan data dikumpulkan dari berbagai sumber seperti jurnal ilmiah, buku, laporan peneltian, dan publikasi terkait. Analisis data dilakukan secara kualitatif dengan mengklasifikasikan temua berdasarkan tema atau subtopik yang relevan. Hasil penelitian menunjukkan bahwa peran pemerintah daerah sebagai fasilitator, regulator, dan katalisator memiliki pengaruh yang signifikan terhadap keberhasilan pemberdayaan UMKM di kota Mataram. Namun demikian, penelitian ini juga mengidentifikasi adanya potensi peningkatan sinergi antara pemerintah dan masyarakat serta perlunya kebijakan yang lebih mendukung dalam rangka mengoptimalkan program pemberdayaan.
Kata kunci : UMKM, Pemerintah Daerah, Ekonomi, Mataram
Kebiasaan Makan pada Balita Stunting di Kecamatan Grogol Kabupaten Kediri
Authors: Kumalasari Dian , Wulandari Umianita Risca 
Published: August 2024

Stunting masih menjadi permasalahan dalam gizi anak, walaupun angka kejadian sudah menurun akan tetapi masih menjadi prioritas masalah dikarenakan pemerintah menetapkan target angka stunting ini sebesar 14% di tahun 2024. Salah satu faktor dari ibu adalah perilaku atau kebiasaan pemberian makan yang kurang baik dimana ibu belum memberikan asupan gizi yang baik dan cukup. Penelitian ini memiliki tujuan menganalisis kebiasaan makan pada anak pada balita stunting. Metode penelitian menggunakan rancangan penelitian case kontrol. Pada penelitian ini variabel independen adalah pola konsumsi makanan, sedangkan variabel dependen stunting. Penelitian ini lakukan di Posyandu wilayah kerja Kecamatan Grogol pada bulan Februari 2024 dengan jumlah responden sebanyak 30 balita stunting dan 30 balita normal. Instrument penelitian menggunakan microtoise klasifikasi status gizi dan kuesioner pola pemberian makanan. Hasil penelitian menunjukkan kebiasaan makan yang tepat memiliki pengaruh yang signifikan (p value 0,04). Kesimpulan dari penelitian ini adalah kebiasaan makan yang tidak tepat meningkatkan peluang terjadinya stunting.
Aktivitas Antioksidan Masker Gel Peel-off Ekstrak Rimpang Temu Ireng (Curcuma aeruginosa Roxb.)
Authors: Dewi Irene Puspa , Verawaty Verawaty , Taslim Tuty , Sinabutar Pola Paulina 
Published: August 2024

Temu ireng (Curcuma aeruginosa Roxb.) mengandung senyawa flavonoid yang memiliki daya antioksidan dan dapat dijadikan sediaan masker gel peel-off. Tujuan penelitian ini yaitu untuk mengetahui aktivitas antioksidan masker gel peel-off ekstrak rimpang temu ireng menggunakan metode DPPH (1,1-diphenyl-2-picrylhydrazyl). Ekstrak rimpang temu ireng diperoleh dengan cara maserasi menggunakan etanol 70%. Ekstrak rimpang temu ireng dimanfaatkan sebagai bahan aktif dalam pembuatan masker gel peel-off. Metode DPPH digunakan untuk menentukan aktivitas antioksidan berdasarkan nilai IC50. Nilai IC50 ekstrak rimpang temu ireng sebesar 746,75μg/mL, nilai IC50 masker gel peel-off ekstrak rimpang temu ireng sebesar 5.569,90μg/mL, dan nilai IC50 vitamin C sebesar 24,65μg/mL. Dari hasil penelitian disimpulkan bahwa masker gel peel-off ekstrak rimpang temu ireng memiliki aktivitas antioksidan berdaya sangat lemah dengan IC50 5.569,90μg/mL.
EFEKTIVITAS PELAYANAN PENERBITAN AKTA KELAHIRAN MELALUI APLIKASI SALAMAN DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA BANDUNG
Authors: Garini Dharma Ardhya , Amalia Rizky , Ristiani Ida Yunari 
Published: August 2024

Salaman merupakan aplikasi layanan online pengajuan Akta Kelahiran, Akta Kematian, Kartu Identitas Anak (KIA), dan Surat Pindah Keluar. Penelitian ditujukan untuk mengetahui efektivitas pelayanan penerbitan Akta Kelahiran melalui aplikasi Salaman, hambatan serta upaya mengatasinya di Disdukcapil Kota Bandung dengan menggunakan metode penelitian kualitatif deskriptif dengan pendekatan induktif. Teknik pengumpulan data dengan observasi, wawancara dan dokumentasi. Teknik analisis data yaitu reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan pelayanan penerbitan Akta Kelahiran melalui aplikasi Salaman sudah berjalan efektif dalam indikator produksi, efisiensi, kepuasan, dan adaptasi. Perlu ditingkatkan secara berkala pada indikator perkembangan dan terdapat hambatan yang berkaitan dengan sarana dan prasarana, ketidaktahuan masyarakat mengenai aplikasi Salaman dan masyarakat yang belum melek akan teknologi. Saran agar Dinas Kependudukan dan Pencatatan Sipil Kota Bandung lebih mengembangkan inovasi pelayanan pada aplikasi Salaman, memperbaharui sarana dan prasarana secara berkala, serta lebih aktif dalam berkoordinasi dengan operator pusat serta mensosialisasikan inovasi pelayanan kepada masyarakat.Kata Kunci: Efektivitas Pelayanan, Akta Kelahiran, Aplikasi Salaman