bluuebunny/crossref_metadata_2025_split huggingface dataset:
تأثير نظم المعلومات المحاسبية في الرقابة الداخلية في ظل إطار إدارة المخاطر المؤسسية ERM في المستشفيات العاملة بمحافظة ذمار دراسة ميدانية
Authors: هارب علي محمد , المغربي محمد عبدالسلام 
Published: February 2025

هـدفت الدراسة إلى التعرف على تأثير نظم المعلومات المحاسبية على الرقابة الداخلية في ظل إطار إدارة المخاطر المؤسسية ERM في المستشفيات العاملة في محافظة ذمار، وكان المنهج الوصفي التحليلي هو المنهج المستخدم لإجراء الدراسة، حيث تشكل مجتمع الدراسة من (9) مستشفيات كما تم جمع البيانات عبر أداة الاستبانة من عينة عشوائية بلغت (71) مفردة من مدراء إدارات وموظفي الحسابات في المستشفيات العاملة بمحافظة ذمار، أما إدخال البيانات وترميزها وتحليلها واختبار الفرضيات فقد تم استخدام الحزمة الاحصائية SPSS(26).
وتوصلت الدراسة إلى أن نظم المعلومات المحاسبية تتلاءم مع طبيعة الأعمال المحاسبية في المستشفيات، فضلاً عن أنها تتوافق مع طرق معالجة المخاطر، ويمكن استخدامها كأداة لمواجهة المخاطر، حيث أنها تسهم في تدفق المعلومات المحاسبية بسهولة وتحد من الأنشطة الرقابية، وأيضاً تبين وجود تأثير إيجابي لملاءمة نظم المعلومات المحاسبية ودقتها وسرعتها ومرونتها على تحقيق الرقابة الداخلية في المستشفيات بشكل عام والعاملة في محافظة ذمار.
الكلمات المفتاحية: نظم المعلومات المحاسبية، الرقابة الداخلية، إدارة المخاطر المؤسسية ERM
Abstract
The study aimed to identify the impact of accounting information systems on internal control under the ERM framework in hospitals operating in Dhamar Governorate. The descriptive analytical approach was the approach used to conduct the study, as the study population consisted of (9) hospitals, and data was collected via a tool. The questionnaire was drawn from a random sample of (71) individuals from department managers and accounting employees in hospitals operating in Dhamar Governorate. As for data entry, coding, analysis, and hypothesis testing, the SPSS statistical package (26) was used. The study concluded that accounting information systems are compatible with the nature of accounting work in hospitals. In addition, it is compatible with methods for treating risks, and can be used as a tool to confront risks, as it contributes to the easy flow of accounting information and limits control activities. It also shows that there is a positive impact of the suitability, accuracy, speed and flexibility of accounting information systems on achieving internal control in hospitals in general and operating hospitals. In Dhamar Governorate.
Keywords: Accounting Information Systems, Internal Control, Enterprise Risk Management (ERM)
إمكانية تحقيق ذكاء الأعمال في جامعة ذمار في ضوء معوقات الإدارة الإلكترونية من وجهة نظر قياداتها الأكاديمية والإدارية
Authors: السنباني توفيق مصلح 
Published: February 2025

هدفت الدراسة بشكل أساسي إلى دراسة إمكانية تحقيق نظام ذكاء الأعمال في جامعة ذمار في ضوء معوقات الإدارة الإلكترونية من وجهة نظر قياداتها الأكاديمية والإدارية، وقد تم اعتماد المنهج الوصفي التحليلي واستخدام الاستبانة كأداة لجمع البيانات من مجتمع الدراسة البالغ (94) فرداً، وهم عمداء الكليات/المراكز/المعهد، ونوابهم ورؤساء الأقسام العلمية، وأمين الجامعة، ومساعدوه، وأمناء الكليات، ولصغر حجم المجتمع فقد تم اتباع أسلوب المسح الشامل، وقد بلغت الاستبانات المستردة والصالحة للتحليل (74) استبانة، شكلت نسبة الـ (79%) من إجمالي الاستبانات الموزعة، وقد توصلت نتائج الدراسة إلى عدم إمكانية تحقيق نظام ذكاء الأعمال في جامعة ذمار في ضوء معوقات الإدارة الإلكترونية الكامنة فيها، حيث أظهرت النتائج أن مستوى توافر معوقات الإدارة الإلكترونية من وجهة نظر مجتمع الدراسة كان مرتفعاً، وأظهرت أيضاً عدم وجود فروق ذات دلالة إحصائية في إجابات أفراد المجتمع حول مستوى توافر تلك المعوقات في جامعة ذمار، التي تعزى للمتغيرات التالية: (المؤهل العلمي، المسمى الوظيفي، سنوات الخدمة).
الكلمات المفتاحية: الإدارة الإلكترونية- ذكاء الأعمال- القيادات الأكاديمية والإدارية.
The Possibility of Applying Business Intelligence at Thamar University in Light of Electronic Management Obstacles from the Perspective of Its Academic and Administrative Leaders
Abstract
The study mainly aimed to study the possibility of applying a business intelligence system at Thamar University in light of the obstacles to electronic management from the point of view of its academic and administrative leaders. The study followed the descriptive analytical approach and used the questionnaire as a tool to collect information from the study population of (94) individuals, represented by the deans of the faculties/centers/institutes, their deputies, the heads of the academic departments, and the university secretary, and his assistants, and college secretaries.
Due to the small size of the community, a comprehensive survey method was used, and the retrieved surveys that were suitable for analysis amounted to (74) surveys, which constituted a percentage of (79%) of the distributed surveys. The results of the study showed that there was no possibility of applying a business intelligence system at Thamar University in light of the obstacles to electronic management therein, the results showed that the level of availability of the obstacles to electronic management from the point of view of the study community was high, and also showed that there were no statistically significant differences in the answers of community members about the level of availability of those obstacles at Thamar University, attributing to the following variables:( academic qualification, job title, and years of service).
Keywords: Electronic Management - Business Intelligence - academic and administrative leaders.
IMPLEMENTASI METODE LEAST SQUARE DALAM SISTEM PREDIKSI TINGKAT PERTUMBUHAN PENDUDUK BERBASIS DEKSTOP
Authors: Nggadas Carles 
Published: February 2025

Kecamatan Bikomi Nilulat terletak di perbatasan Negara Republik Indonesia (RI) – Timor Leste distik Oekusi. Terdiri dari enam desa yakni Desa Sunkaen, Tubu, Nilulat, Haumeni Ana, Nainaban dan Inbate. Dari ke enam desa di atas, Desa Sunkaen mengalami pertumbuhan penduduk. Permasalahan utama yang ada di Desa Sunkaen saat ini adalah proses dokumentasi pertumbuhan penduduk yang masih dilakukan secara manual atau masih dibukukan di atas kertas. Hal ini tentunya sangat tidak efektif dalam penyimpanan data penting, karena mudah hilang dan rusak akibat ulah keteledoran petugas. Solusi untuk masalah tersebut, dalam penelitian ini dikembangkan sebuah sistem prediksi berbasis desktop yang disebut TAKSEL. TAKSEL mampu melakukan proses pengolahan data penduduk, data kelahiran, data kematian, data imigrasi, data emigrasi, data jumlah penduduk, data prediksi jumlah penduduk, dan proses cetak laporan. Aplikasi TAKSEL ini berbasis dekstop agar pengaksesan aplikasi lebih mudah digunakan dan data tersimpan secara terpusat pada Kantor Desa Sungkaen. Sistem TAKSEL dibangun dengan mengimplementasikan metode Least Square menganalisis serta memprediksi pertumbuhan penduduk berdasarkan data penduduk yang dimasukkan. Dengan implementasi TAKSEL pada Desa Sunkaen dapat membantu aparat desa dalam proses prediksi jumlah pertumbuhan kependudukan. Data yang sudah diolah tersimpan secara digital, aman, terpusat, dan bertahan dalam waktu yang lama.

Kata Kunci: prediksi, jumlah penduduk, dekstop, metode least square
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI VALUTA ASING PADA PT GITA GEMILANG
Authors: I Nyoman Gita Gunawan  
Published: February 2025

Penelitian ini bertujuan mengetahui Analisa dan Perancangan Sistem Informasi Akuntasi Valuta Asing pada PT Gita Gemilang. Terdapat beberapa analisis sistem yang diusulkan, dan perancangan sistem informasi akuntansi valuta asing. Teknik analisis data yang dilakukan meliputi pengumpulan data, wawancara dan studi pustaka. Penulis melakukan identifikasi permasalahan sistem atas pencatatan transaksi, pelaporan dan pengarsipan tersebut dengan menggunakan flowchart. Berdasarkan hasil penelitian, penulis menemukan bahwa sistem yang sedang berjalan masih memiliki kekurangan dalam hal informasi penjualan informasi pembelian, arus kas dan laba rugi yang tidak dapat diakses secara real-time. Selanjutnya penulis merancang sistem informasi akuntansi valuta asing yang mampu mengatasi kelemahan dan kekurangan tersebut. Perancangan sistem informasi akuntasi valuta asing terdiri dari pembuatan ERD (Entity Relationship Diagram), DFD (Data Flow Diagram), PDM (Pysical Data Model), CDM (Conceptual Data Model), hingga tahapan perancangan userinterface. Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan bahwa analisa dan perancangan sistem secara keseluruhan mendapat respon yang baik dari eksekutif perusahaan maupun staff teller sebagai user dan perancangan sistem ini memenuhi kebutuhan yang ditetapkan oleh perusahaan.
Analisis Kualitas Isi dan Kalimat Efektif pada Teks Opini Dalam Website ”Taulebih” Edisi Desember 2023 Sebagai Literasi Edukasi Pendidikan Seksualitas dan Kesehatan Reproduksi Berdasarkan Nilai Agama
Authors: Wisnu Bima Prakoso  , Yunanda Eka Novelianto  , Jannatur Rohmah  , Ayu Rahma Alfa Sania  , Wenny Shafira Azzahra  , Asep Purwo Yudi Utomo  , Andi Naga Wulan  
Published: February 2025

This study analyzes the quality of content and ineffectiveness of sentences in opinion texts on the December 2023 edition of the "Taulebih" website as educational literacy for sexuality education and reproductive health based on religious values. This research uses two approaches, namely the methodological approach and the theoretical approach. The methodological approach uses a qualitative descriptive approach, while the theoretical approach uses a syntactic approach to analyze the quality of content and analyze effective sentences. Data collection techniques in this study used intensive reading techniques and note-taking techniques. The data that has been collected is then analyzed using the agih method. The presentation of data in the study was carried out by informal methods. Analysis of content quality and effective calibration on the opinion text on the December 2023 edition of the "Taulebih" website as educational literacy for sexuality education and reproductive health based on religious values also uses the presentation of data in tables to facilitate and clarify data analysis. The results of the content quality analysis are supported by strong and interconnected opinions and reasons from the opinion article. Meanwhile, the ineffectiveness of sentences in the opinion text "Taulebih" includes incompatibility of the characteristics of effective sentences, ambiguous sentences, waste of words or pleonasm, and spelling errors. This research adds new knowledge insight and critical sense in terms of analyzing the quality of content and effective sentences in an opinion text. It is hoped that this research can also be useful for readers in writing the right opinion text according to linguistic rules to produce good-quality sentences that are arranged effectively.
STRATEGI PEMASARAN DIGITAL UMKM KOPI TIRTOYUDO LEWAT PENDAMPINGAN PROMOSI MEDIA
Authors: Lasari Yuni , Faradila Razhika , Akbar Mochammad Azkari Hisbulloh 
Published: February 2025

Desa Tirtoyudo Kecamatan Sumbermanjing Wetan Kabupaten Malang merupakan salah satu dari desa yang memiliki potensi penghasil kopi terbaik dan terbesar se-Malang Selatan. Kopi masih menjadi produk unggulan yang masih mendominasi karena pertumbuhannya yang pesat, serta mampu menarik minat para wisatawan yang ingin menikmati proses pengolahan kopi dan kebun hingga yang ingin menikmati secangkir kopi. Selama ini, kopi dipromosikan oleh para UMKM kopi di desa Tirtoyudo Kecamatan Sumbermanjing Wetan Malang Selatan dengan cara tradisional. Konsumen menikmati biji kopi alami, kemudian datang langsung melihat proses produksi pembuatan kopi, hingga menikmati kopi olahan di kafe milik para pelaku UMKM kopi. Tetapi saat ini, konsumen juga ingin menikmati kopi secara instan, dan bisa diracik sendiri di rumah. Diperlukan strategi pemasaran digital dalam mempromosikan produk khususnya kopi. Adapun tujuan kegiatan pengabdian masyarakat diantaranya untuk mendampingi pelaku UMKM kopi Tirtoyudo Malang Selatan dalam memahami dan mengimplementasikan keterampilan promosi pemasaran digital, membantu para pelaku UMKM Kopi Tirtoyudo Malang Selatan agar mampu memanfaatkan potensi pasar melalui teknologi digital dan membangun citra merek, serta mendukung pertumbuhan bisnis para pelaku UMKM Kopi Tirtoyudo Malang Selatan. Pendekatan yang digunakan pada kegiatan ini ialah Participatory Learning and Action (PLA) atau Learning by doing dengan menggunakan beberapa metode diantaranya ialah (1) metode ekspositori; (2) metode diskusi; (3) metode praktek; serta (4) metode presentasi, para pelaku UMKM diberikan materi dan pelatihan terkait fungsi dan pentingnya media sosial maupun media digital, menentukan kebutuhan promosi produk, dan mengenalkan fitur tools konten digital yang dapat digunakan untuk mempromosikan produknya. Kegiatan pendampingan ini memberikan dampak positif berupa peningkatan kualitas strategi pemasaran digital, memberikan nilai tambah produk yang berimbas pada harga jual dan pendapatan bagi UMKM Kopi di Tirtoyudo.
Pemberdayaan Pekerja Pembuat Batu Bata Di Desa Sukajadi Kabupaten Banyuasin
Authors: Effendi Meyra Adelia , Murdiati Eni , Duku Sumaina 
Published: February 2025

Penelitian ini di latarbelakangi dari melihat pemberdayaan di Desa Sukajadi Kabupaten Banyuasin khususnya pemberdayaan bagi pekerja pembuat batu bata di Desa Sukajadi, di Desa Sukajadi banyaknya masyarakat yang memiliki pekerja pembuat-batu bata karena banyaknya masyarakat di sana bekerja sebagai pembuat batu-bata untuh memenuhi kebutuhan hidupnya. Penelitian ini bertujuan untuk mengetahui gambaran umum dari pemberdayaan pekerja yang bekerja di bangsal batu-bata,mulai dari pemberdayaan sampai dengan hambatan yang ada dalam pembuatan batu-bata serta peran pemilik bangsal batu bata dalam proses pemberdayaan untuk pekerja selain pemilik bangsal batu bata peran pemberdayaan lainnya di berikan oleh kelurahan Sukajadi serta Masyarakat setempat.Penelitian ini merupakan penelitian lapangan (field research)yang bersifat deskriptif kualitatif, jenis data yang di gunakan dalam penelitian ini di lakukan melalui observasi, wawancara, dan dokumentasi. hasil yang di peroleh dari penelitian ini ialah pemberdayaan pekerja pembuat batu-bata pemberdayaan yang di berikan pemilik bangsal batu bata kepada pekerja pembuat batu-bata serta peran pemerintahan khususnya kelurahan dan juga peran masyarakat setempat mengenai pemberdayaan pekerja pembuat batu bata yang ada di Desa Sukajadi Kabupaten Banyuasin pemberdayaan pekerja mulai dari bantuan bantuan yang di berikan pemilik bangsal batu-bata dan bantuan kelurahan serta masyarakat setempat yang mendukung pekerja. Berdasarkan hasil penelitian ini terhadap pekerja pembuat batu-bata di Desa Sukajadi kabupaten Banyuasin, dalam proses pembuatan batu bata tidak selamanya berjalan dengan lancar pemilik bangsal batu-bata juga banyak memgalami hambatan-hambatan dengan pekerjanya misalnya karena faktor cuaca musim hujan yang telah menghambat proses pengeringan batu-bata,banyaknya pesaing yang serupa dan juga terhambat karena modal yang kadang kurang.Berdasarkan pemberdayaan yang di lihat dari pekerja pembuat batu-bata dampak pekerja ialah terbantunya ekonomi untuk memenuhi kehidupannya sehari-hari dan mendapatkan banyak dampak positif bagi pekerja salah satunya adalah banyaknya masalah perekonomian yang di alami pekerja jadi terbantu, mengurangi pengaangguran dengan adanya bangsal batu-bata di Desa Sukajadi
Utilizing Melastoma Compost (Melastoma malabatrichum L.) as a Sustainable Alternative to Synthetic Nitrogen Fertilizers in Shallot Cultivation
Authors: Khoirya Dinna , Setyowati Nanik , Muktamar Zainal , Utami Kartika , Marwanto  , Sumardi  
Published: February 2025

Aims: This study explores the potential of Melastoma compost (Melastoma malabatrichum L.) as a sustainable alternative to synthetic nitrogen fertilizers in shallot (Allium ascalonicum L.) cultivation.
Study Design: This study was conducted from July to October 2024 at the Green House of the Department of Crop Production, Faculty of Agriculture, Bengkulu University, Indonesia, at an altitude of 10 meters above sea level.
Methodology: The experimental design was a Completely Randomized Design (CRD) with six treatments, each treatment was repeated 4 times. The treatments were: P0: No fertilizer; P1: 0% Melastoma compost (100% N, 100% P, and 100% K); P2: 25% Compost (75% N, 100% P, and 100% K); P3: 50% Compost (50% N, 100% P, and 100% K); P4: 75% Compost (25% N, 100% P, and 100% K); P5: 100% Compost (0% N, 100% P, and 100% K).
Results: The results indicated that plants receiving Melastoma compost exhibited improved growth characteristics, including greater plant height, greener leaves, and enhanced root dry weight. Additionally, yields were higher for plants treated with organic compost than those using synthetic fertilizers or without fertilization (control treatment). Soil analysis revealed increased nitrogen content and improved physical properties in Melastoma compost treatments. Melastoma compost significantly improved shallot growth and yield. Whether used alone or combined with synthetic fertilizers, Melastoma compost outperformed synthetic fertilizers applied without compost, which showed similar crop yield to control treatment. Melastoma compost can effectively replace or complement synthetic nitrogen fertilizers in shallot cultivation.
Conclusion: The study's findings indicated that Melastoma compost positively impacted both the growth and yield of shallots. Using compost, either by itself or combined with synthetic fertilizers, enhanced the growth and yield of shallots. Shallots that received only synthetic fertilizer, without adding Melastoma compost, exhibited growth and yield similar to those not fertilized plants (control treatment). Melastoma compost can be applied independently, without synthetic fertilizer, or in conjunction with synthetic fertilizers for growing shallots. Therefore, Melastoma compost can serve as a substitute for synthetic nitrogen fertilizer in shallot cultivation.
Population-Based Intraoperative Disease Severity Criteria for Pediatric Appendicitis
Authors: McKie Kerri A. , Graham Donne A. , Cramm Shannon L. , Saito Jacqueline M. , Rangel Shawn J. 
Published: July 2024

ImportanceA standardized severity assessment approach is needed in children with appendicitis for postoperative adverse event estimation and severity adjustment for hospital-level comparative performance reporting.ObjectiveTo examine the association between the presence and number of National Surgical Quality Improvement Program (NSQIP) Pediatric–defined intraoperative criteria for complicated appendicitis and outcomes in a population-based sample of children.Design, Setting, and ParticipantsThis cohort study used data from the American College of Surgeons NSQIP Pediatric Appendectomy Procedure Targeted Participant Use Data File and General Participant Use Data File for children younger than 18 years who underwent appendectomy from January 1, 2019, through December 31, 2022, at 148 hospitals participating in NSQIP Pediatric.ExposureThe presence of NSQIP Pediatric intraoperative criteria for complicated appendicitis (ie, visible perforation, intraperitoneal abscess, extraluminal fecalith, and diffuse fibrinopurulent exudate).Main Outcomes and MeasuresAdverse event outcomes included postoperative rates of any surgical site infection (incisional or organ space), percutaneous drainage, sepsis, and reoperation. Resource use outcomes included operative duration and hospital length of stay, and rates of postoperative imaging, parenteral nutrition use, and revisits. Multivariable regression was used to explore the influence of individual and combinations of intraoperative criteria on outcomes after adjusting for patient characteristics.ResultsOf 82 950 patients included, 23 221 (27.9%) had at least 1 finding of complicated appendicitis. Compared with cases without any criteria present, the presence of each finding of complicated appendicitis was independently associated with higher rates of any adverse events; adjusted odds ratios (AORs) by finding were 5.57 (95% CI, 5.04-6.15) for visible hole, 4.83 (95% CI, 4.17-5.59) for diffuse fibrinopurulent exudate, 7.06 (95% CI, 5.77-8.63) for abscess, and 6.62 (95% CI, 4.78-9.15) for fecalith. An increasing number of criteria was associated with a stepwise increase in risk of any adverse events; AOR by number of criteria met were 5.55 (95% CI, 5.09-6.05) for 1 criterion, 8.86 (95% CI, 8.16-9.62) for 2 criteria, and 16.65 (95% CI, 15.10-18.35) for ≥3 criteria. Similar patterns in criteria-specific and cumulative implications for outcomes were observed with each individual adverse event and resource use measure.Conclusions and RelevanceThis cohort study found that postoperative complications and increased resource use are associated with the presence and number of NSQIP Pediatric criteria for complicated appendicitis. These criteria should be considered the gold standard, evidence-based severity assessment framework for estimating risk of adverse events and resource use in children with appendicitis.
Stretchable Thermoelectric Generators for Self‐Powered Wearable Health Monitoring
Authors: Zadan Mason , Wertz Anthony , Shah Dylan , Patel Dinesh K. , Zu Wuzhou , Han Youngshang , Gelorme Jeff , Mea Hing Jii , Yao Lining , Malakooti Mohammad H. , Ko Seung Hwan , Kazem Navid , Majidi Carmel 
Published: July 2024

AbstractAs continuous wearable physiological monitoring systems become more ubiquitous in healthcare, there is an increasing need for power sources that can sustainably power wireless sensors and electronics for long durations. Wearable energy harvesting with thermoelectric generators (TEGs), in which body heat is converted to electrical energy, presents a promising way to prolong wireless operation and address battery life concerns. In this work, high performance TEGs are introduced that combine 3D printed elastomers with liquid metal epoxy polymer composites and thermoelectric semiconductors to achieve elastic compliance and mechanical compatibility with the body. The thermoelectric properties are characterized in both energy harvesting (Seebeck) and active heating/cooling (Peltier) modes, and examine the performance of wearable energy harvesting under various conditions such as sitting, walking, and running. When worn on a user's forearm while walking outside, the TEG arrays are able to power circuitry to collect photoplethysmography (PPG) waveform data with a photonic sensor and wirelessly transmit the data to an external PC using an on‐board Bluetooth Low Energy (BLE) radio. This represents a significant step forward on the path to sustainable body‐worn smart electronics.
Enhanced Electro‐Optical and Heat Regulation of Intelligent Dimming Films Using the Photovoltaic Effect of p–n Heterostructures
Authors: Zhang Zuowei , Yang Yihai , Ma Cong , Yu Meina , Xu Jianjun , Chen Chao , Yuan Baohua , Zou Cheng , Gao Yanzi , Wang Qian , Yang Huai 
Published: July 2024

AbstractIn this paper, the effect of p–n heterostructures on the electro‐optical and heat regulation performances of polymer dispersed liquid crystal (PDLC) dimming films are studied. In detail, the WO3, Ag2O, and WO3/Ag2O p–n heterostructures are successfully synthesized via the co‐precipitation method. The products are analyzed by XRD, SEM, TEM, and XPS and the results demonstrated that the WO3 nanorods successfully grew on the surface of Ag2O. Compared to the primitive sample, the incorporation of p–n heterostructures into the composite films significantly enhances the electro‐optical properties. For a 20µm‐thick film, the saturation voltage (Vsat) decreases by 38.7% from 24.8 to 15.2 V, and the threshold voltage (Vth) is reduced by 22.9% from 12.7 to 9.8 V, while the contrast ratio reaches 132. Due to the molecular structure of the polymer monomers and the micro‐network structure of the film, the film exhibits high emissivity in the mid infrared spectrum, enabling enhanced dynamic cooling management through radiative cooling around the clock. Matrix & laboratory (MATLAB) calculations show that the maximum cooling power during the day and night reached 97.63 and 136.24W m‐2 K‐1, respectively. This research has great significance for the development of highly energy‐efficient smart windows.