bluuebunny/crossref_metadata_2025_split huggingface dataset:
Depreciation Calculation Using the Straight Line Method is appropriate Taxation Law
Authors: Oktiyani* Rina , Ela Revita Maria Lapriska Dian , Sugiarti Sugiarti 
Published: June 2024

The Income Tax Law in Indonesia regulates that costs incurred to acquire tangible assets, which have a useful life of more than one year, can be deducted from gross income through a depreciation mechanism. There are two (1) methods for depreciation of tangible assets referred to in the tax law. Straight-line method, (2). Declining balance method (declining balance method). The aim of this research is to find out (1) how to calculate depreciation based on tax regulations (2) how to calculate depreciation using the straight line method based on tax regulations. In this research the author used descriptive qualitative methods and literature study. Fixed assets (Assets) other than buildings, can be depreciated using the straight-line or declining balance method. Meanwhile, fixed assets (property) are in the form of buildings, depreciation can only be done using the straight line method. The research results show that the provisions for calculating depreciation of tangible assets made by companies need to be reconciled fiscally. Based on the Depreciation Cost Reconciliation calculation, the depreciation calculation uses the straight line method, there is a difference between Commercial calculations and Fiscal calculations in accordance with tax provisions.
SOME FACTORS THAT INFLUENCE ON DEBT POLICY
Authors: Wijaya Tony , Hastuti Rini Tri 
Published: June 2024

A company is considered at risk if it has a large portion of debt in its capital structure, but conversely, if a company uses little or no debt at all, the company is considered unable to take advantage of additional external capital that can improve the company's operations. Based on these reasons, managers are required to be more careful in determining debt policies in their companies. Meanwhile, according to the trade of theory, the higher the debt, the higher the bankruptcy burden. Based on the general assumptions of the pecking order theory and trade of theory, the use of debt should be low. However, many companies still pay high debt. From these reasons, research on debt policy needs to be examined. This study aims to empirically prove the impact of company characteristics, asset structure, and profitability on debt policies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The data used in this study were 28 companies. The sample used was 84 sample data selected using purposive sampling method which were processed using EViews version 12. The result of this study indicates that all independent variables simultaneously have no significant impact on debt policy as shown by the results of the F test. The results of the T test explain that company characteristics have a negative and insignificant impact on debt policy, asset structure has a negative and insignificant impact on debt policy, and profitability has a positive and insignificant impact on debt policy.
Korelasi Kadar HbA1c dengan Kadar D-dimer pada Pasien Diabetes Melitus Tipe 2
Authors: Alamsyah Lucky , Yulia Dwi , Aprilia Dinda 
Published: June 2024

Abstrak
Latar Belakang: Diabetes melitus tipe 2 (DM tipe 2) adalah penyakit gangguan metabolik yang ditandai dengan peningkatan gula darah akibat penurunan sekresi insulin oleh sel beta pankreas atau ganguan fungsi insulin (resistensi insulin) atau kedua-duanya. Peningkatan kadar HbA1c dan peningkatan kadar D-dimer merupakan dua kondisi pemeriksan hematologi yang bisa ditemukan dalam perjalanan penyakit DM tipe 2.
Objektif: Penelitian ini bertujuan untuk mengetahui korelasi kadar Hba1c dengan kadar D-dimer pada pasien diabetes melitus tipe 2 .
Metode: Penelitian ini merupakan analitik dengan pendekatan cross sectional pada data sekunder pasien diabetes melitus tipe 2 yang dilakukan pemeriksaan kadar HbA1c dan kadar D-dimer dengan alat POCT. Sampel penelitian ini adalah pasien yang didiagnosis DM tipe 2 dengan kadar HbA1c terkontrol (≤7 %) di Rumah Sakit Umum (RSU) Prof. Dr. M Ali Hanafiah Batu Sangkar, Kabupaten Tanah Datar sebanyak 20 sampel. Waktu penelitian periode November 2020–April 2021.
Hasil: Penelitian diperoleh nilai rerata untuk kadar HbA1c pasien DM tipe 2 sebesar 5,925% dan kadar D-dimer sebesar 432 ng/mL. Analisis statistik uji korelasi Pearson menunjukkan tidak terdapat korelasi yang bermakna antara kadar HbA1c dengan kadar D-dimer (r=0,081; p=0,257).
Kesimpulan: Pada penelitian ini dapat disimpulkan tidak ditemukan korelasi antara kadar HbA1c dengan kadar D-dimer pada diabetes melitus tipe 2.
Kata kunci: D-dimer, Diabetes Melitus Tipe 2, HbA1c

Abstract
Background: Type 2 Diabetes is a metabolic disorder characterized by increased blood sugar due to decreased insulin secretion by pancreatic beta cells or insulin function disorders (insulin resistance) or both. Increased levels of HbA1c and increased levels of D-dimer are two conditions for hematological examination that can be found in the course of Type 2 diabetes.
Objective: This study aims to determine whether there was a correlation between HbA1c levels and D-dimer levels in patients with Type 2 diabetes.
Methods: This study was an analytic study with a cross sectional approach to secondary data for patients with type 2.
2 diabetes who were examined for HbA1c levels and D-dimer levels using POCT. The sample of this study were patients diagnosed with type 2 diabetes with controlled HbA1c levels (≤7 %) at Prof. Dr. M Ali Hanafiah Batu Sangkar, Tanah Datar Regency as many as 20 samples. The research period was November 2020 - April 2021.
Results: Data analysis used univariate and bivariate analysis with the Pearson correlation test. Correlation was significant if p <0.05. The study obtained that the mean value for the HbA1c level of Type 2 diabetes patients was 5.925% and the D-dimer level was 432 ug / dL. The results of the bivariate analysis showed the relationship between HbA1c levels and D-dimer levels, the p value was 0.734 (> 0.05) and the correlation value (r) was 0.081.
Conclusion: So it can be concluded that there is a weak correlation between HbA1c levels and D-dimer levels in patients with Type 2 diabetes.
مظاهر اليأس في شعر العُكليّ
Authors: عبد بشر عبد محمود 
Published: June 2024

ينهض هذا البحث بالدراسة لبيان الواقع الذي يعيشه أو يعانيه الشعراء الصعاليك في العصر الاسلامي , والوقوف على أساليبهم في مواجهة ذلك الواقع , والتصدي له , وكل ما يتفق مع وضعهم, وشخصيتهم , وإمكانيتهم.
ووفق ذلك يدرس هذا البحثُ نموذجاً لشاعر من شعراء الصعاليك و الفتاك في العصر الإسلامي هو ؛ ابن أقيش العكلي ,الذي تهاوت لديه شبح اليأس في شعرهِ بصورة واضحة , والتي مثلت بالنسبة له النبض الدافق في الحياة , والحرية ,والتي مارسها نظام الحكم والقبيلة لأن شعوره بعدم الرضا والقبول لما يلاقيه في هذا المجتمع الذي يعيش فيه وعن وضعه الاجتماعي بفرض نظام ومبادئ وعادات تختلف عن تلك التي يؤمن بها أمثاله, ومن الطبيعي أن تتعالى في نفسه الحرقة , وتتصاعد زفرات الحرمان , لأنه عانى كل مظاهر الحرمان وهو يرسم صور الظلم والاضطهاد , والبحثُ يعتمد بشكل أساس على النصوص الشعرية للوصول إلى غايته , مستعيناً بأكثر من منهج املاً في تفسيرٍ أكثر وضوحاً, وشمولية , علماً أن الطابع التحليلي ,هو الاكثر ظهوراً في قراءة النص الشعري .
Скрытые фигуры и потаенная геометрия в Прелюдии А. Н. Скрябина op. 74 № 1
Authors: Favali F. 
Published: June 2024

This paper considers Scriabin’s Prelude op. 74 no. 1 in a new light. Starting from studies on the relation between music and mathematics, it shows how harmonic functions in tonal language can be represented graphically using geometric figures. It then goes deeper into the prelude. The harmonies of the piece are taken into consideration: they are made up of several types of six-note chords. These chords are represented as hexachords and studied as geometrical figures. Thus, a link between harmonies and figures is created. Historical analogies and possible prospects for new research in the aspect of ‘harmony of the world’ are traced.
В данной статье Прелюдия А. Н. Скрябина op. 74 № 1 рассматривается в новом свете. В качестве отправной точки используется исследование связи между музыкой и математикой, демонстрируется, как посредством геометрических фигур гармонические функции могут быть представлены графически. Более подробное рассмотрение Прелюдии включает в себя анализ гармонии: в пьесе используется нескольких типов шестинотных аккордов. Эти аккорды представлены в виде гексахордов и изучены как геометрические фигуры. Таким образом, устанавливается связь между гармонией и фигурами. Прослеживаются исторические аналогии и возможные перспективы новых исследований в аспекте «гармонии мира».
Iron ore development management in the Russian Federation
Authors: Belyaev A. M. , Sharipov F. F. , Dyakonova M. A. 
Published: June 2024

The Russian mineral resource complex is the basis for economy real sector development. The reserves of oil, gas, ferrous and non-ferrous metals, timber, and other raw materials are the strategic basis for the state economic development stability. The subject of the study is iron ore, by reserves of which Russia is confidently among the top three countries in the world together with Australia and Brazil. The global statistics on iron ore production looks a little different since China and India are ahead of Russia in terms of production volumes after the above-mentioned countries. At a time when the country is facing the task of achieving technological sovereignty, and the metallurgical industry is the driver of developing such industries as machine building, construction, and energy, the mineral and raw materials complex development issues are of undeniable interest and relevance. The technological development strategy of Russia will rely in its implementation on a stable metallurgical industry, where issues and main directions of ferrous metallurgy development have been identified, which are the main purpose of this study.
Lithology and fluid seismic determination for the Acae area, Puerto Colón oil field, Colombia
Authors: Gómez Frank Harvey , Castagna Jhon Patrick 
Published: June 2024

In this work, we applied enhanced geophysical techniques to detect new prospecting zones at the Puerto Colón oil field. The easier-to-produce hydrocarbons are currently being or have been extracted. In order to extract harder-to-produce hydrocarbons, we need to better define the Caballos formation characteristics. We obtained an acceptable match between the rock-physics laboratory measurements and the petrophysical properties estimated through the use of seismic data. We used well logs to guide the seismic measurements in the estimation of both porosity and gamma-ray response (from seismic attributes), and acoustic impedance (via seismic inversion), using a neural network approach. We applied a probabilistic neural network (PNN) because of its particular characteristics of 1) mapping non linear relationships between seismic and well log data; 2) incrementing both accuracy and resolution when performing inversion, as compared to conventional inversion, and; 3) using a mathematical interpolation scheme not implemented as a black box. Poisson and Vp/Vs ratio provide a means to discriminate between high and low reservoir-rock quality at the Caballos formation. Finally, we analyzed three angle gather stacks (0°-10°, 11°-20° and 21°-30°) through elastic inversion.
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS
Authors: Eka Marenza Silvya , Ariskawati Nur , Laela Sugiyarti Fatma 
Published: June 2024

The aim of this research is to test and analyze the effect of applying the Expected Loss Method on earnings quality in the context of the pandemic surrounding. The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority for the 2019-2022. Using panel regression analysis techniques processed through STATA 18, this research measures earnings quality with discretionary loan loss provisions (DLLP). Control variables include liquidity, which is proxied by the financing-to ratio (FDR), efficiency by BOPO, and bank size by Ln Total Financing. The results show that the impact of EFL on earnings quality is positively significant. This means that the higher the implementation of EFL, the greater the increase in DLLP, which indicates a further decline in earnings quality. During the pandemic, DLLP 27.98 demonstrated a higher value compared to non-pandemic periods, indicating a decline in earning quality during that period. This research provides input for regulators in drafting regulations related to CKPN, which is prone to being used as an earnings management tool. For investors, these findings can help in evaluating bank performance to make better investment decisions.
CORPORATE GOVERNANCE AND CORRUPTION CONTROVERSIES IN SOUTHEAST ASIA
Authors: Mustika Ratu Dewi 
Published: June 2024

Serangkaian skandal dan kontroversi praktik korupsi oleh perusahaan telah menimbulkan pertanyaan terkait efektivitas tata kelola perusahaan. Penelitian ini menginvestigasi hubungan antara ketidakefektifan tata kelola terhadap kontroversi korupsi perusahaan di Asia Tenggara. Menggunakan metode arsip, 515 sampel observasi dilakukan di Indonesia, Malaysia, Thailand, dan Filipina antara tahun 2017 dan 2021. Sesuai dugaan, temuan penelitian mengungkapkan hubungan erat antara tata kelola yang buruk dan keterlibatan perusahaan dalam skandal korupsi. Selain itu, tata kelola perusahaan yang lemah juga mengurangi efektivitas upaya anti-korupsi di Asia Tenggara. Konsekuensinya, pemahaman komprehensif mengenai hubungan antara tata kelola perusahaan dan skandal korupsi menjadi penting dalam membangun strategi anti-korupsi yang seimbang. Monitoring terhadap implementasi tata kelola perusahaan diperlukan dalam mendukung upaya global pemberantasan korupsi.
SOSIALISASI PENDIDIKAN KONSERVASI GUNA MENINGKATKAN WAWASAN MENGENAI PENTINGNYA MENJAGA HUTAN DAN KEBERSIHAN LINGKUNGAN
Authors: Putri A’anggina Pebrianti , Hasan Andika , Berliana Aprilia Ika , Seftira Lora Agista , Ramadhan Nuzul Rizki , Putri Regina Natasnya , Sulthanulmufti  , Syahputra Maiser 
Published: June 2024

Pendidikan Konservasi merupakan sebuah proses pembelajaran untuk membangun spirit kepedulian terhadap lingkungan sekitar. Kurangnya kesadaran masyarakat akan keberadaan kawasan konservasi menyebabkan rasa kurang peduli masyarakat akan menjaga kawasan konservasi. Prinsip konservasi sangat penting untuk dipahami oleh masyarakat yang berada di daerah sekitar kawasan konservasi. Sebagai contoh adalah masyarakat di Dusun Kerandangan yang berada di sekitar taman Wisata Alam Kerandangan. Berdasarkan permasalahan di atas dibutuhkan kegiatan untuk meningkatkan kesadaran Masyarakat tentang pentingnya konservasi. Salah satunya dengan sosialisasi mengenai Pendidikan konservasi di madrasah di sekitar Kawasan hutan (TWA Kerandangan) yang bertujuan untuk menumbuhkan kesadaran konservasi sejak dini. Metode yang digunakan dalam kegiatan ini adalah pra kegiatan, kegiatan sosialisasi, mengajar di sekolah dan evaluasi. Sasaran dalam kegiatan ini adalah siswa dan guru Madrasah Ibtidaiyah (MI) Riyadhul Wardiyah. MI Rayadhul Wardiyah. Kegiatan sosialisasi ini diikuti oleh siswa dan guru Mi Riyadhul Wardiah sebanyak 15 siswa kelas 4 dan 5 serta 3 orang guru. Pendidikan dan penyuluhan konservasi ini dapat meingkatkan pengetahuan siswa dan guru mengenai pentingnya pendidikan konservasi.
A ciência da nutrição e seus aspectos da contemporaneidade - Volume 3
Authors: Leite Kalina Costa Nascimento , Soares Fernanda Lima , Brasil Gabrielle Vieira da Silva , Araújo Adriana Soraya , Maciel Kleslene Cutrim , Augusto da Silva Maciel Luís 
Published: June 2024

A presente obra, intitulada “A ciência da nutrição e seus aspectos da contemporaneidade” é uma compilação de revisões de literatura desenvolvida por alunos em formação do curso de nutrição da Faculdade Anhanguera São Luís. No decorrer dos capítulos, são abordados temas atuais e necessários dentro da ciência nutrição, com enfoque como obesidade, educação alimentar, estética e a mídia e sua influência sob a alimentação e nutrição.
EFL instructors’ values systems, reflections and emotions on paired peer observation process
Authors: Bayındır Özkan Fatma Yasemin , Dikilitaş Kenan 
Published: June 2024

It is a fact that teachers worldwide are aiming at one thing and one thing only: students’ success. To this end, teachers must continue learning and developing their skills. It is necessary to engage in self-evaluation through some activities, which include collaboration, interaction and reflection. One way of achieving this is to have peer observations, which enable teachers to focus on a ‘problematic area’ of their teaching with a colleague. However, teachers often perceive peer observations negatively as they resonate with institutional observations. This study aims to investigate EFL instructors’ value systems, emotions, and reflections on paired peer observation in higher education. For this purpose, eight EFL instructors at a foundation university in Turkey were interviewed about their existing beliefs, attitudes, and values. Then, the pairs observed each other and were again interviewed to explore the changes in their value systems and to study the emotions that emerged in each step of the process, which constitutes a gap in the literature. Finally, they were asked to write reflective essays to examine the impact of observing each other on their reflectivity and professional development. Findings indicate a change in instructors’ existing beliefs on the ideal partner and an increase in their willingness to continue doing paired peer observations as they increase collegiality between the partners and enhance their motivation and self-efficacy. Also, the participants' negative emotions towards peer observation were quickly replaced with positive ones once the observation happened. An unexpected finding is that the participants found giving feedback to their partners harder than receiving feedback. The suggested ground rules to have a smooth observation activity can be implemented.
Alteraciones cardiometabólicas asociadas al consumo de alimentos ultraprocesados y estrategias de prevención
Authors: Insignares Ivan , Badel Davila Ana , Brito Fragozo Ana , Castro Leones Maryarena , De Ávila Eddie 
Published: June 2024

Introducción: Las alteraciones cardiometabólicas contribuyen en gran medida al aumento de las enfermedades no transmisibles, las cuales conllevan a un incremento significativo en la morbimortalidad a nivel mundial. El consumo de alimentos ultraprocesados aumenta la incidencia de estas alteraciones cardiometabólicas. Esto debido a ingredientes como altos niveles de sodio y conservantes, entre otros. Objetivos: En la presente revisión se aborda el impacto y los mecanismos subyacente entre el consumo de alimentos ultra procesados y las alteraciones cardiometabólicas, así como estrategias para mitigar su impacto. Métodos: Se realizó una revisión narrativa utilizando las bases de datos PUBMED, science direct, LILACS, ScieLO para identificar los artículos publicados desde el año 2012 hasta el 2022, los criterios de inclusión fueron: publicaciones en inglés o español las cuales incluyen información pertinente al objetivo de estudio, publicaciones que estén en full-text, publicaciones que estén dentro del rango establecido. Conclusión: Se concluye que los alimentos ultraprocesados junto a factores ambientales como sedentarismo, conllevan al desarrollo de enfermedades cardiometabólicas por diferentes mecanismos que alteran la homeostasis celular, condicionando así al incremento de la morbimortalidad. Los cambios en el estilo de vida, como una buena dieta, y la implementación de ejercicio junto a políticas públicas pueden ayudar a mitigar dichos efectos con un bajo costo económico.
Faktor Personal Hygiene dan Sanitasi Lingkungan yang Mempengaruhi Kejadian Skabies
Authors: Hasti Abrar Ghifari , Dian Amelia Abdi  , Zulfiyah Surdam  , Nurfachanti Fattah  , Lisa Yuniati  
Published: June 2024

Skabies merupakan gangguan kulit akibat dari paparan parasit Sarcoptes scabiei. Untuk menjelaskan faktor personal hygiene dan sanitasi lingkungan yang menyebabkan kejadian skabies terjadi pada santri Al Bayan Hidayatullah Makassar. Deskripsi analitik meggunakan desain cross sectional. Sampel yakni semua santri Al Bayan Hidayatullah sebanyak 67 orang. Data dikumpulkan dengan kuesioner personal hygiene dan lembar observasi sanitasi lingkungan. Kemudian hasil uji chi-square didapatkan bahwa terdapat hubungan antara hygiene kulit dan kejadian skabies (nilai p = 0,000), terdapat hubungan antara hygiene tangan dan kejadian skabies (nilai p-value= 0,014), terdapat hubungan antara hygiene kuku dan kejadian skabies (nilai p = 0,023), terdapat hubungan antara hygiene pakaian dan kejadian skabies (nilai p = 0,000), terdapat hubungan antara hygiene handuk dan kejadian skabies (nilai p = 0,006), Tidak terdapat hubungan antara hygiene tempat tidur dan sprei dan kejadian skabies (nilai p = 0,095), Tidak terdapat hubungan antara sanitasi air bersih dan kejadian skabies (nilai p = 0,538), Tidak terdapat hubungan antara sarana pembuangan kotoran dan kejadian skabies (nilai p = 0,538), Tidak terdapat hubungan antara sarana pembuangan air limbah dan kejadian skabies (nilai p- = 0,538), Tidak terdapat hubungan antara sarana pembuangan sampah dan kejadian skabies (nilai p = 0,538), Tidak terdapat hubungan antara kepadatan hunian dan kejadian skabies (nilai p= 0,538). Diharapkan kepada santri agar meningkatkan kebersihan personal serta meningkatkan sanitasi lingkungan sehingga terhindar dari skabies sedini mungkin.
Pembelajaran YouTube: Meningkatkan pemahaman segitiga siswa SMP di masa Pandemi
Authors: Nirwana Nirwana , Alias Norma 
Published: June 2024

Penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran berbantuan YouTube pada masa pandemi COVID-19 terhadap kemampuan pemahaman segitiga siswa di Sekolah Menengah Pertama. Jenis Penelitian adalah penelitian eksperimen dengan desain quasi experimental yang dilaksanakan di SMP N Kota Bengkulu pada semester ganjil tahun pelajaran 2020/2021 dengan populasi penelitian adalah seluruh siswa Kelas VII dan sampel penelitian adalah Kelas VII sebagai kelas eksperimen dan Kelas VII sebagai kelas kontrol. Hasil penelitian menunjukkan bahwa ada pengaruh pembelajaran berbantuan YouTube pada masa pandemi COVID-19 yang signifikan terhadap kemampuan pemahaman segitiga dengan nilai probabilitas (p) kemampuan pemahaman segitiga siswa p < 0,05. Selain itu, berda-sarkan nilai rsquare pembelajaran berbantuan YouTube pada masa pandemi COVID-19 memberikan pengaruh sebesar 30,8% terhadap kemampuan pemahaman segitiga siswa. Simpulannya adalah bahwa pembelajaran berbantuan YouTube pada masa pandemi COVID-19 berpengaruh positif terhadap kemampuan pemahaman segitiga siswa.Â YouTube learning: Improving junior high school student's understanding of triangles during the PandemicÂ Abstract: This study aims to determine the effect of YouTube-assisted learning during the COVID-19 pandemic on students' triangle understanding ability in Junior High School. The type of research is experimental research with a quasi-experimental design conducted at SMP N Kota Bengkulu in the odd semester of the 2020/2021 academic year, with the research population being all Class VII students and the research samples being Class VII as the experimental class and Class VII as the control class. The results showed that there was a significant effect of YouTube-assisted learning during the COVID-19 pandemic on the ability to understand triangles with a probability value (p) of students' triangle understanding ability p < 0.05. In addition, based on the rsquare value, YouTube-assisted learning during the COVID-19 pandemic has an influence of 30.8% on students' triangle understanding ability. The conclusion is that YouTube-assisted learning during the COVID-19 pandemic has a positive effect on students' triangle understanding ability.Â