bluuebunny/crossref_metadata_2025_split huggingface dataset:
Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
Authors: Hu Hanxin , Sun Ting , Vasarhelyi Miklos A. , Zhang Min 
Published: May 2024

ABSTRACT
This study constructs a measure of audit quality that captures the effect of potential factors that are generally unobservable to people outside of the audit firm or client company. Using machine learning and a wide range of data describing audit firm characteristics, audit partners, and public companies in China, this paper constructs the “surprise score,” a new measure of audit quality, calculated as the difference between the predicted probability and the actual value of an audit quality-related event (i.e., the existence of material misstatements, audit adjustments, and nonclean audit opinions). The effectiveness of the surprise score is validated by testing the association between the surprise score and penalties or audit firm changes. The proposed approach is applied to U.S. data to generalize its application. The surprise score adds value to existing audit quality measures and can help regulators to make better-informed decisions about audit quality.
Data Availability: Except for the data privately provided by CICPA and MFC, other datasets are available from the public sources cited in the text.
JEL Classifications: M41; M42.
PENGEMBANGAN POSTER DIGITAL MATERI FISIKA PEMANASAN GLOBAL UNTUK MENINGKATKAN KEMAMPUAN LITERASI SAINS PESERTA DIDIK SMA
Authors: Fatmaryanti Siska Desy , Ramawati Nurlia 
Published: May 2024

Pengembangan poster digital materi pemanasan global ini bertujuan untuk mengetahui kelayakan media yang ditinjau dari segi validitas, kepraktisan, dan keefektifan dalam meningkatkan kemampuan literasi sains peserta didik. Penelitian mengadopsi model pengembangan ADDIE yang terdiri dari 5 tahapan yaitu analisis, desain, pengembangan, implementasi dan evaluasi. Penelitian telah dilaksanakan di SMA Negeri 4 Purworejo pada 31 peserta didik kelas X. Instrumen yang digunakan meliputi validasi ahli, angket respon peserta didik, observasi keterlaksanaan pembelajaran, dan tes kemampuan literasi sains. Data yang diperoleh di analisis dengan uji validitas, uji reliabilitas, dan uji N-Gain. Hasil penelitian diperoleh validitas poster digital yang dilihat dari nilai rerata ahli media 3,55 (sangat baik) dan ahli materi 3,8 (sangat baik). Sehingga media yang dikembangkan dapat dikatakan valid. Dari hasil observasi keterlaksanaan pembelajaran diperoleh Percentage Agreement sebesar 98% (reliable) dan hasil angket respon peserta didik dengan persentase sebesar 98,7% (sangat baik). Sedangkan hasil keefektifan poster digital dapat dilihat dari peningkatan hasil belajar kemampuan literasi sains peserta didik dengan nilai Normalized Gain sebesar 0,63 (sedang). Hasil penelitian tersebut menunjukan bahwa media poster digital materi pemanasan global ini layak digunakan untuk meningkatkan kemampuan literasi sains peserta didik SMA karena telah memenuhi kriteria validitas, kepraktisan, dan keefektifan .
Cognitive Distorions and Depression among Older Adults: Moderating Role of Resilience
Authors: Nukhat Afifa , Salim Azlizamani Bin Zubir , Shaffie Madya Dr. Fuziah 
Published: May 2024

Background: Depression is a disabling mental condition that reduces the quality of life regardless of age and circumstances. Late-life depression may be especially impairing due to its relationship with poor physical and mental health.

Objective:The aim of the present study is to examine the relationship between cognitive distortions, resilience and depression among older adults. As well, this study also aimed to examine the moderating role of resilience between cognitive distortions and depression.

Method: Purposive sampling strategy was used to recruited sample, and data was collected from (n=300) older adults. Cognitive distortions scale, Connor-Davidson resilience scale and Back depression inventory-II were used in this study.

Results: Results showed cognitive distortions and resilience has significant positive relationship with depression. Findings also revealed that cognitive distortions and resilience were significant predictors of depression. In addition, resilience plays a significant moderating role between cognitive distortions and depression.

Conclusion: This study concluded that the resilience could be an adaptive strategy to cope with stress and reduce depression in community-dwelling older adults.
Problem-Based Learning With Tri Kaya Parisudha Model to Improve The Mathematical Problem-Solving Skills and Character of Elementary School Students
Authors: Wiradnyana I Gede Arya , Lasmawan I Wayan , Suastra I Wayan , Suarni Ni Ketut 
Published: May 2024

Objective: Problem solving skills and character education are two important things that should be promoted in Indonesia education system. To promote those two things, an effective teaching model is needed. Thus, this research attempts to analyze the effectiveness of Problem-Based Learning with the Tri Kaya Parisudha model to improve elementary school students' mathematical problem-solving skills and character. This teaching model was developed using Balinese local wisdom concept. Theoretical Framework: Some theories were used in this study. They were problem-based learning, tri kaya parisudha, problem-solving skills, and characteristics of young learners. Method: This study used a quasi-experimental approach and involved with 130 students as the study samples. Specifically, the study was conducted by following post-test only control group design. The researchers used questionnaires and problem-solving ability tests to collect the study data. In this study, the questionnaires and post-test results were analyzed using descriptive and inferential statistics. Simultaneously, inferential statistical analysis using the MANOVA test was performed. Results and Discussion: The analysis shows that problem-based learning with Tri Kaya Parisudha model effectively improves elementary school student's mathematical problem-solving skills and character. Thus, it is recommended that problem-based learning with Tri Kaya Parisudha model to be used by the elementary schools that have problems in improving their students’ mathematical problem-solving skills and character. Research Implications: Integrating local wisdom in teaching mathematical problem-solving skills and character brings some positive effects for the students. Originality/Value: Local wisdom is normaly considered as something traditional and not compatible with current era. However, this study found that local wisdom, especially tri kaya parisudha concept is still relevant to our current education system.
Remote Sensing Inundation Areas Mapping: A Case Study In The Municipality of Governador Valadares, Minas Gerais, Brazil
Authors: Rezende Mariany Elisa Faria Souza , Ferreira Karinna Furst , Souza Tamara Daiane de , Mendes Mucio André dos Santos Alves , Bongiovanni Joseandra Aparecida Campos 
Published: May 2024

Objective: This research analyzed inundation points for specific extreme occurrences in the municipality of Governador Valadares, State of Minas Gerais, Brazil, by remote sensing and hydrological characterization of the area, compared to governmental field research results reports.

Theoretical Framework: The remote sensing application in hydrogeological analyses has become increasingly frequent and promising.

Method: The study selected fluviatile and pluviometric data in hydrogeologic analysis, flow rate, rainfall, and monthly and annual quota, selected orbital images from the Landsat 4-5 satellite, provided by the United States Geological Service (USGS) between 1990 and 2009, which applied the Modified Normalized Difference Water Index – MNDWI technique, and then vectorized the images to define the inundation areas.

Results and Discussion: The data pointed out that the rainy season is between October and March, corresponding to the municipality’s inundation history. For the inundation quota of 461 cm, the neighbors São Paulo, JK I, JK II, and Jardim Alice are the main affected areas. The obtained results were compatible with the CPRM report (2004) and other related studies.

Research Implications: The article points out that image analysis is a primary tool to delimit the inundation areas, providing economy of resources, time, and results with a quality compatible with the fieldwork.

Originality/Value: This study contributes to the literature by the method becomes potentially applicable to other cities and points out as an auxiliary tool to map areas that may undergo floods and manage disaster risks.
Liver Disease Associated with Inflammatory Bowel Disease
Authors: Kurniawan Juferdy , Budiman Refael Alfa 
Published: May 2024

Inflammatory Bowel Disease (IBD) is a chronic condition characterized by persistent inflammation of the gastrointestinal tract, comprising ulcerative colitis (UC) and Crohn’s disease (CD). While the current global incidence of IBD exceeds 0.3% in Western nations, Indonesia reports a comparatively lower prevalence however with projections indicate a potential rise in incidence from 2020 to 2050. Hepatobiliary manifestation is one of the most common extraintestinal manifestations of IBD. Some of the liver disease associated with IBD had similar background immune response, inflammatory reaction, similar risk factor, or due to the treatment of IBD. Primary sclerosing cholangitis (PSC) has close association with IBD and both affect the prognostic and disease progression of each other. Non-alcoholic fatty liver disease (NAFLD) shares common metabolic risk factors. Several drugs used as the treatment of IBD might cause hepatic injury especially due to the long treatment duration of IBD. Hepatitis B reactivation is another concerning event found after prolonged used of immunosuppressive drugs of IBD. Therefore, close monitoring of liver function test periodically is a mandatory test to screen liver disease in IBD patients. Keyword: Inflammatory bowel disease, liver disease, autoimmune hepatitis, drug-induced liver injury
Hypersonic boundary layer when ѕying in the atmosphere of Mars
Authors: Григорьев Ю.Н. , Ершов И.В. , Горобчук А.Г. 
Published: May 2024

Исследуется структура пограничного слоя на плоской поверхности в условиях посадки на Марс. Вводится двухтемпературная модель колебательно возбужденной диссоциирующей трехкомпонентной газовой смеси CO2, CO, O, позволяющая адекватно воспроизвести основные характеристики гиперзвукового полета в атмосфере Марса. Для двух точек траектории посадки на Марс выполнены расчеты плоского пограничного слоя на пластине с изотермической некаталитической поверхностью. Выполнено сравнение профилей газодинамических величин, рассчитанных на основе локально автомодельных уравнений с профилями, полученными конечно-разностным методом на основе полных уравнений пограничного слоя. Показано, что с точностью, приемлемой для последующих расчетов устойчивости, имеет место выход профилей, полученных из полных уравнений, на локально автомодельные решения. Проведено сравнение фазовых скоростей нейтральных (растущих) возмущений, вычисленных на основе известного критерия обобщенной точки перегиба и соответствующего обобщения, явно учитывающего условия развитой диссоциации.
The structure of the boundary layer on a ѕat surface under conditions of landing on Mars is studied. A two-temperature model of a vibrationally excited dissociating three-component gas comprising of CO2, CO and O mixture is introduced, which allows adequately reproducing the main characteristics of hypersonic ѕight in the Martian atmosphere. For two points of the landing trajectory on Mars, calculations of a ѕat boundary layer on a plate with an isothermal non- catalytic surface were performed. The profiles of gas-dynamic quantities obtained on the basis of locally self-similar equations are compared with the profiles obtained by the finite-difference method based on the complete equations of the boundary layer. It is shown that, with acceptable accuracy for subsequent stability calculations, the profiles obtained from the complete equations yield locally self-similar solutions. A comparison is made of the phase velocities of neutral (growing) perturbations obtained on the basis of the well-known criterion of the generalized inѕection point and the corresponding generalization, which explicitly takes into account the conditions of developed dissociation.
PERBEDAAN METODE KONVENSIONAL DAN ERACS DENGAN TINGKAT NYERI PADA PASIEN POST SECTIO CESAREA
Authors: Nisak Ana Zumrotun , Kusumastuti Diah Andriani , Munawati Munawati 
Published: May 2024

Latar Belakang : Menurut WHO peningkatan persalinan dengan Sectio Caesarea diseluruh Negara selama tahun 2017-2018 yaitu 110.000 per kelahiran diseluruh asia (Kounteya, 2019). Berdasarkan data Riskesdas (2013) angka kejadian SC di Indonesia sebesar 9,8% dengan provinsi tertinggi di DKI Jakarta (19,9%) sedangkan Jawa Tengah sebesar (10%) yang menduduki peringkat ke-10. SC dapat dilakukan dengan metode eracs dan non eracs, metode eracs mempunyai keuntungan dengan rasa nyeri post operasi yang lebih minimal.Tujuan : Untuk mengetahui Perbandingan Metode Konvensional dan Eracs dengan Tingkat Nyeri pada Pasien Post Sectio Cesarea (SC) di RS Aisyiyah Kudus. Metode : penelitian ini berjenis Komparatif dengan metode Cross sectional,sampel yang digunakan sebanyak 60 responden dibagi menjadi kelompok Eracs dan kelompok konvensional dengan teknik pengambilan sampel Accidental Sampling. Hasil Penelitian : Ada perbedaan metode konvensional dan Eracs dengan Tingkat Nyeri pada Pasien Post Sectio Cesarea (SC) di RS Aisyiyah Kudus dengan nilai p value 0.005. Kesimpulan : Ada perbedaan metode konvensional dan Eracs dengan Tingkat Nyeri pada Pasien Post Sectio Cesarea (SC) di RS Aisyiyah Kudus.
EFEKTIVITAS PIJAT BAYI TERHADAP PERTUMBUHAN DAN PERKEMBANGAN PADA BAYI USIA 6 BULAN DI CEKULAH CIKGU BABY & MOM CARE KUDUS
Authors: Cholifah Noor , Islami Islami , Aini Nurul 
Published: May 2024

AbstrakStudi pendahuluan dilaksanakan pada bulan Mei 2022 dengan mengunjungi Cekulah Cikgu Baby Mom Care dan diperoleh 10 bayi, dengan rincian sebanyak 8 bayi yang mengalami keterlambatan pada perkembangan motorik kasar seperti belum bisa duduk, belum bisa mengangkat dada saat tengkurep, dan juga belum bisa merangkak dan 2 bayi normal. Penelitian bertujuan untuk mengetahui efektifitas pijat bayi terhadap pertumbuhan dan perkembangan pada bayi usia 6 bulan di Cekulah Cikgu Baby Mom Care Desa Gribig Kecamatan Gebog Kabupaten Kudus. Jenis Penelitian yang digunakan adalah metode Quasy Eksperiment dengan rancangan penelitian yaitu Non equivalent pre-post group design. Jumlah sampel yang digunakan sebanyak 30 bayi. Instrument penelitian menggunakan kuesioner. Pengolahan data menggunakan editing, coding, tabulating dan uji statistik Paired Sample T test dengan bantuan SPSS Versi 25. Hasil uji statistik Paired Samples Test didapatkan pertumbuhan dan perkembangan diketahui nilai Sig.(2-tailed) adalah 0,000 0,05 maka Ho ditolak dan Ha diterima. Sehingga dapat disimpulkan pijat bayi terhadap pertumbuhan dan perkembangan efektif diberikan kepada bayi.
PIJAT OKE (OKSITOSIN KOMBINASI ENDORPHIN) MAMPU MENINGKATKAN PRODUKSI ASI IBU NIFAS
Authors: Indanah Indanah , Karyati Sri , Widyawati Fadhilah Sekar Aji 
Published: May 2024

Makanna terbaik untuk bayi sampai usia dua tahun adalah Air Susu Ibu (ASI). Produksi ASI yang kurang optimal dan lancer merupakan salah satu penyebab mengapa bayi baru lahir tidak diberikan ASI secara Eksklusif. Pemberian ASI secara Eksklusif selama 6 bulan metrupakan nutrisi terbaik untuk bayi. Salah satu upaya untuk meningkatkan produksi ASI adalah dengan memberikan pijatan yang merangsang produksi oksitosin dan endorfin sehingga merangsang produksi ASI. Penelitian ini bertujuan untuk mengetahui efektifitas Pijat OKE ( Oksitosin Kombinasi Endorfin) terhadap produksi ASI pada ibu di Desa Jati Wetan Wilayah Puskesmas Jati Kabupaten Kudus.Penelitian dilakukan dengan design penelitian kuantitatif dengan metode quasi exsperiment dengan 12 ibu sebagai responden. Data yang diperoleh di lakukan Analisa dengan menggunakan uji statistik Wilcoxon Signed Rank Test dan diperoleh hasil tidak ada perbedaan yang signifikan antara pemberian pijat OKE dengan pijat Oksitosin saja namun untuk kelompok responden yang diberikan pijat OKE terdapat perbedaan produksi ASI sebelum dan sesudah diberikan pijat OKE dengan nilai p ; 0,025 (α: 0,05) dan menunjukkan nilai p value yang lebih kecil di bandingkan responden yang diberikan pijat oksitosin saja ( pvalue ; 0,046; α: 0,05). Kesimpulan dari penelitian ini Pijat OKE efektif untuk meningkatkan produksi ASI pada ibu nifas.
ANALISIS FAKTOR-FAKTOR PENENTU LABA PADA IMPOR DAGING SAPI DAN PENGARUHNYA
Authors: Heatubun Adolf , Matatula Michel J. 
Published: May 2024

Upaya perusahaan meningkatkan laba pada bisnisnya merupakan tujuan utama yang ditetapkan untuk dicapai. Bagaimana mengetahui faktor yang mendorong laba ditingkatkan, merupakan masukan yang penting. Penelitian ini dilakukan pada perusahaan pengimpor daging sapi PT X di Kabupaten Bogor, Jawa Barat pada tahun 2023, dengan tujuan untuk mengetahui faktor penentu terhadap laba perusahaan. Data yang dikumpukan adalah data sekunder yang tercatat di perusahaan. Analisis menggunakan model regresi linear berganda. Hasil penelitian memenuhi hipotesis yang ditetapkan dan teruji signifikan secara statistik. Elastisitas faktor jumlah penjualan adalah terbesar, diikuti faktor harga per kg daging, dan keduanya positif mendukung peningkatan laba. Elastisitas biaya produksi dan operasional memiliki efek menekan laba. Manajer perusahaan PT X dapat mengakomodir peningkatan laba perusahaan melalui peningkatan jumlah penjualan dan harga per kg daging sapi, dan perlu menekan potensi pembengkakan biaya produksi.
ABSTRACT
The company's efforts to increase profits in its business is the main goal it sets to achieve. How to find out the factors that encourage increased profits is an important input. This research was conducted at the beef importing company PT The data collected is secondary data recorded at the company. Analysis uses multiple linear regression models. The research results met the stated hypothesis and were tested as statistically significant. The elasticity of the sales quantity factor is the largest, followed by the price per kg of meat factor, and both are positive in supporting increased profits. The elasticity of production and operational costs has the effect of suppressing profits. Company managers can accommodate an increase in company profits through increasing the number of sales and price per kg of beef, and need to reduce the potential for increased production costs.
KUALITAS MADU DAN BEE BREAD LEBAH TAK BERSENGAT ASAL PULAU SAPARUA DITINJAU DARI ANALISIS PROKSIMAT
Authors: Sopamena Karin , Radiati Lilik Eka 
Published: May 2024

Apis cerana dan Apis dorsata merupakan jenis lebah tak bersengat yang menghasilkan madu, polen, propolis, royal jelly, bee venom, bee bread dan lilin lebah. Jenis lebah ini tersebar di pulau Maluku seperti Pulau Ambon dan Saparua. Penelitian ini bertujuan untuk mengetahui kualitas madu dan bee bread berdasarkan kadar lemak, kadar karbohidrat dan kadar protein. Madu dan bee bread diambil dari sarang lebah yang terdapat di alam (pesisir pantai dan hutan) dan budidaya menggunakan tusuk sate untuk pengambilan bee bread dan spuit untuk pengambilan madu. Pengukuran kadar lemak menggunakan metode Soxhlet, kadar karbohidart menggunakaan refraktometer, dan kadar protein menggunakan metode Bradford. Data dianalisis menggunakan analysis of variance dilanjutkan dengan uji beda nyata terkecil. Hasil penelitian menunjukkan kadar lemak madu berkisar antara 3,23-8,95% dan bee bread 2,18-9,92% kemudian kadar karbohidrat madu berkisar antara 66,0-69,5% dan bee bread 60% kemudian kadar protein madu berkisar antara 0,88-1,67% dan bee bread 3,89-6,41%. Hasil perbandingan antara kadar lemak, karbohidrat dan protein dari madu dan bee bread menunjukkan kadar protein madu lebih tinggi daripada kadar protein dan karbohidrat, sedangkan kadar karbohidrat bee bread lebih tinggi daripada kadar protein dan lemak.
ABSTRACT
Apis cerana and Apis dorsata are types of stingless bees that produce honey, pollen, propolis, royal jelly, bee venom, bee bread, and beeswax. This type of bee is spread across Maluku islands such as Ambon and Saparua islands. This research aims to determine the quality of honey and bee bread based on fat content, carbohydrate content, and protein content. Honey and bee bread are taken from beehives found in nature (coasts and forests) and cultivated using skewers to collect bee bread and syringes to collect honey. Fat content was measured using the Soxhlet method, carbohydrate content used a refractometer, and protein content used the Bradford method. Data were analyzed using analysis of variance and LSD test. The results showed that the fat content of honey ranged between 3.23-8.95% and bee bread 2.18-9.92%, then the carbohydrate content of honey ranged between 66-69.5% and bee bread 60%, then the protein content of honey ranged between 0, 88-1.67% and bee bread 3.89-6.41%. The comparison results between the fat, carbohydrate, and protein content of honey and bee bread show that the protein content of honey is higher than the protein and carbohydrate content, while the carbohydrate content of bee bread is higher than the protein and fat content.
‘I Am Also Found on Facebook’
Locuphoric ‘Find’-Based Strategies in Finnish Internet Corpora
Authors: Basile Rodolfo 
Published: May 2024

Allophoric forms of the Finnish verb löytyä ‘to be found’ are used in locational constructions similarly to copulas, while the verb’s locuphoric forms have been claimed to be marginal. This paper confirms this claim by looking into Internet corpora and provides a qualitative overview of the types of utterances found in the sample, arguing that locuphoric forms may as well convey a locational function in certain contexts. The article also suggests a parallel between locuphoric ‘find’-based strategies and competing impersonal constructions containing the verb löytää ‘to find’, discussing the role of partitive-marked object arguments.