bluuebunny/crossref_metadata_2025_split huggingface dataset:
2023/36 The transfer of undertakings regime in the succession of the provision of security and surveillance services (PT)
Authors: Sousa Gomes Magda , Brisson Lopes Joana 
Published: February 2024

2023/36 The transfer of undertakings regime in the succession of the provision of security and surveillance services (PT)
According to the Portuguese Supreme Court of Justice there is no transfer of establishment when a company ceases to provide surveillance and security services to a particular client, following the contracting (by the client) of such services to another company, without any employee or any other resources, skills or organisational instruments having been transferred to the new services provider, which could constitute an ‘economic unit’.For this assessment, the Supreme Court has taken into consideration the ruling issued by the Court of Justice of the European Union (‘CJEU’) in Case C-675/21, Strong Charon and the enlightenments about the interpretation of Council Directive 2001/23/EC concerning the safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses.
2023/37 Employee protection in the event of a transfer of undertaking (RO)
Authors: Suciu Andreea , Vasiu Georgia 
Published: February 2024

2023/37 Employee protection in the event of a transfer of undertaking (RO)
The Bucharest Court of Appeal has ruled that in a case where a dismissal is initiated after a transfer of undertakings, but the reason for terminating the employment is attributable to the transfer of undertakings and anticipated prior to the actual transfer, the decision is null and void.In the case at hand, the real reason for the termination of the employment contract was not believed to be the implementation of the objective restructuring plan per se, but the transfer of undertakings. Thus, even though the dissolution of the job position was considered to be a real one, because the position was no longer part of the organizational chart, the dismissal did not have a serious and objective cause.
2023/38 The French Supreme Court brings the legal framework on paid annual leave into line with European Union law (FR)
Authors: Toumieux Claire , Ekrami Susan 
Published: February 2024

2023/38 The French Supreme Court brings the legal framework on paid annual leave into line with European Union law (FR)
The French Supreme Court has recently ruled on two cases concerning paid annual leave. In the first case, the Supreme Court held that an employee whose employment contract is suspended due to an illness, whether of occupational origin or not, continues to acquire paid annual leave rights during this period (Supreme Court, 13 September 2023, no. 22-17.340). In the second case, the Court held that the acquisition of paid annual leave rights due to occupational illness or accident is not limited to one year (Supreme Court, 13 September 2023, no. 22-17.638).
PENGARUH MANAJEMEN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS
Authors: Hilham Ash Shiddigie  , Sugeng Priyanto  
Published: February 2024

The aims of this research is to recognize the effect of working capital turnover, receivable turnover, inventory turnover, and liquidity that are proxied at the current ratio of companies incorporated in 27 business index of Indonesia Stock Exchange for the period 2013-2017. The sampling technique used a purposive sampling method and based on predefined criteria has obtained a sample of 10 companies from the total population of 27 companies incorporated in 27 business index on the Indonesia Stock Exchange. The tool that used in this research is multiple linear regression analysis tested by using the statistical package for the social sciences (SPSS) version 25.0. The data that used during the research period is secondary data in the form of complete financial statements. The results of this research showed that the variable of inventory turnover, and liquidity have a positive effect and significant effect on profitability, meanwhile the working capital turnover, and account receivable turnover did not affect profitability.

Keywords: Working Capital Turnover, Receivable Turnover, Inventory Turnover, Likuiditas and Profitability
ANALISIS PELAKSANAAN PENGELOLAAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPN DAN PPh PASAL 22 WAJIB PUNGUT BUMN PADA PERUM PERUMNAS KANTOR PUSAT
Authors: Gatot Hery Djatmika  , Putu Tirta Sari Ningsih  , Erent Dany Pratama  , Yohanes Bowo Widodo  
Published: February 2024

This study aims to determine the process of applying collection, depositing, reporting value added tax and income tax article 22 compulsory collection, and tax compliance Perum Perumnas. In this study the dependent variable used is PMK-136 /PMK.03 / 2012, PMK-37 / PMK.03 / 2015, and UU KUP No. 16 of 2009, while the independent variable in this study is the Obligatory Value Added Tax Collection, Article 22 Income Tax and Tax Compliance.
This study uses descriptive qualitative research methods and the data used in the form of secondary data is a report on the Period of Value Added Tax Collection and Notification of Income Tax Article 22 during January to December 2018. The population in this study is Perumnas Corporation engaged in real estate owned by a State-Owned Enterprise. And using information from 3 people from Perum Perumnas to dig up information and data related to taxation at Perum Perumnas, using unstructured interviews, documentation, and literature studies. Data analysis techniques begin by revealing events or facts, circumstances, phenomena, variables and circumstances that occur when the study takes place by presenting what actuallyhappened.
The results of this study indicate that in general the process of applying collection, depositing, reporting on Value Added Tax and Income Tax Article 22 Mandatory Collection is in accordance with PMK-136 / PMK.03 / 2012 and PMK-37 / PMK.03 / 2015, and can it was concluded that Perum Perumnas was obedient in carrying out its tax obligations in accordance with the general tax provisions Law No. 16 of 2009.
PENGARUH FAKTOR BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI SEKRETARIAT DPRD KABUPATEN MANGGARAI
Authors: Subijanto  , Woro Utari  , Edelbertus Romo Ganggut  
Published: February 2024

This research is an expalanotory research, the research approach uses a quantitative approach, data analysis uses SPSS. The research sample was 35 people. The objectives of this study are 1). To analyze and analyze the influence of organizational culture and work discipline which have a significant effect on the performance of employees of the Manggarai Regency DPRD secretariat employees. 2) To test and analyze the influence of organizational culture and work discipline have a significant effect on employee performance in the secretariat staff of DPRD Manggarai Regency. 3) To see the variables that have a significant effect on the performance of employees of the Manggarai Regency DPRD secretariat employees. The results showed that: 1). Simultaneously, organizational culture and work discipline have a significant effect on employee performance at the Manggarai Regency DPRD Secretariat as evidenced by the result of the calculated F value of 3,348 with a significance value of 0.02 which means less than 0.05. 2). Partially, organizational culture and work discipline have a significant effect on employee performance at the Manggarai Regency DPRD secretariat. 3). Based on the test results, it is known that organizational culture affects the performance of employees at the Manggarai Regency DPRD secretariat; as evidenced by the t value is 5.583 with a significance level of 0.001 (less than 0.05).

Keywords : Organizational Culture, Work Discipline and employee Performance
Dampak Dana Bantuan Sosial Pandemi Covid-19 Terhadap Pemenuhan Ekonomi Masyarakat di Kecamatan Banjarharjo Kab. Brebes
Authors: Roni Roni , Andi Yulianto  , Mafthukin Mafthukin 
Published: February 2024

Tujuan dari penelitian ini adalah mengetahui dampak dana bantuan sosial covid-19 terhadap pemenuhan ekonomi masyrakat di Kecamatan Banjarharjo Kab. Brebes. Penelitian ini merupakan penelitian kuantitatif korelasional yaitu penelitian dengan mengamati atau mengobservasi dua atau lebih variabel yang mempunyai hubungan sebab-akibat Penelitian ini dilakukan pada masyarakat yang menerima dana bantuan sosial covid-19 di Kecamatan Banjarharjo Brebes. Sampel yang diambil sebanyak 300 responden dengan metode purposive sampling. Instrumen penelitan berupa kuesioner dengan tujuan untuk memperoleh data tentang variabel penelitian. Variabel yang diamati dalam penelitian ini adalah dana bantuan sosial sebagai variabel bebas (independen variabel) dan ekonomi masyarakat sebagai variabel terikat (dependent variabel).. Variabel dalam penelitian adalah variabel independen yaitu bantuan sosial, variabel dependen yaitu perekonomia masyarakat yang terdampak Covid-19. Alat analisis yang digunakan adalah analisis regresi sederhana.
Berdasarkan hasil analisis besarnya pengaruh variabel independen (bantuan sosial) yaitu 0,333 atau 33,3% sedangkan sisanya sebesar 66,7% dipegaruhi variabel lain yang tidak diteliti dalam penelitian ini. Uji parsial untuk variabel konstanta dan bantuan sosial yang disajikan pada tabel 5 di atas menunjukkan nilai probabilitas (P-value/Sig.) masing-masing sebesar 0,000, artinya terdapat cukup bukti bahwa variabel bantuan sosial mempunyai pengaruh terhadap ekonomi masyarakat di Kecamatan Banjarharjo Brebes selama masa pandemi Covid-19. Model akhir regresi yaitu Y = 2,612 + 0,079 X, yang artinya setiap kenaikan satu satuan bantua sosial yang diberikan akan berpengaruh pada ekonomi masyarakat Banjarharjo sebesar 7,9%.
PELATIHAN PEMANFAATAN LIMBAH KAIN PERCA SEBAGAI AKSESORIS DI DUSUN GUMELEM DESA BANJAREJO KECAMATAN KEDUNGPRING KABUPPATEN LAMONGAN
Authors: Ardiansyah Ahsanul H  , Muhammad David  , Evi Dwi Kartika Sari  , Putri Dwi Lestari  , Yusinta Alyaputri  
Published: February 2024

Pemberian pelatihan keterampilan dapat meningkatkan ekonomi dan kesejahteraan keluarga. Diharapkan dengan keikutsertaan ibu rumah tangga mengikuti program keterampilan tersebut dapat menumbuhkan aktivitas untuk berwirausaha guna meningkatkan pendapatan keluarga.nLimbah kain perca merupakan limbah organik yang sulit diurai oleh lingkungan. Limbah kain perca ini sering menjadi permasalahan karena banyaknya industri konfeksi. Limbah menumpuk lalu dibakar sehingga menjadi pencemaran lingkungan karena menimbulkan asap dan gas yang tidak baik untuk kesehatan.Tujuan kegiatan pelatihan ini adalah untuk memberikan edukasi tentang manfaat limbah kain perca dan membekali kreativitas kepada ibu rumah tangga serta memberikan pelatihan cara pengolahan limbah tersebut menjadi benda yang memiliki nilai jual,nilai keindahan sehingga dapat membantu perekonomian keluarga.
Strategi Pembelajaran Tematik Terpadu Berbasis Muatan Heuristic Dalam Membentuk Kompetensi Siswa Di Mi Plus Walisongo Trenggalek
Authors: Setyaning Utami  
Published: February 2024

Penelitian ini mengkaji mengenai strategi pembelajaran tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi siswa. Metode penelitian yang digunakan dalah metode penelitian kualitatif. Teknik pengumpulan data yang dipakai yaitu wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data (data reduction), sajian data (data display), serta verifikasi dan simpulan data (conclution drawing and verification). Hasil penelitiannya 1) Pendekatan pembelajaran tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi siswa di MI Plus Walisongo Trenggalek, dilakukan dengan: a) dimulai dengan membagi siswa dalam beberapa kelompok, setiap kelompok mendapat nomor. b) Guru memberi tugas dan masing-masing kelompok mengerjakannya. c) kelompok berdiskusi jawaban yang benar dan memastikan tiap anggota kelompok dapat mengerjakannya atau mengetahui setiap jawaban. d) guru memanggil salah satu nomor siswa dengan nomor yang dipanggil melaporkan hasil kerjasama mereka. e) Tanggapan dari teman yang lain, kemudian guru menunjuk nomor yang lain dan kesimpulan. 2) Metode pembelajaran tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi siswa di dilaksanakan dengan menggunakan metode demonstrasi. Selain itu dengan penerapan Pembelajaran Aktif, Kreatif, Efektif, Menyenangkan merupakan satu kesatuan yang saling berkaitan sehingga dari kesatuan tersebut didapat pengertian bahwa pembelajaran yang harus menyenangkan bagi siswa. 3) Teknik pembelajaran tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi siswa di MI Plus Walisongo Trenggalek, yang dilakukan dengan guru dengan penggunaan media power point. Selain itu penerapan media audio visual video dalam meningkatkan kompetensi siswa dilakukan dengan jalan Guru dalam mengajar pastinya mempersiapkan media yang akan digunakan yaitu media audio visual khususnya video. 4) Evaluasi pembelajaran tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi siswa di MI Plus Walisongo Trenggalek, pelaksanaan evaluasi pembelajaran siswa di sini dilaksanakan pada awal kegiatan, tengah kegiatan pembelajaran, akhir kegiatan pembelajaran. Evaluasi ini termasuk jenis evaluasi formatif dan sumatif, yang pelaksanaannya membutuhkan waktu khusus untuk melaksanakan evaluasi sehingga evaluasi benar-benar telah disiapkan secara matang, begitu pula pelaksanannya. Karena untuk melihat hasil selama proses pembelajaran tidak mungkin evaluasi langsung dilaksanakan sepenuhnya. Untuk itu penilaian yang berbentuk sub sumatif (mid semester) dilaksanakan tidak lain bertujuan untuk melihat hasil dari kegiatan yang telah berlangsung selama beberapa kali pertemuan.
Upaya Peningkatan Ketrampilan Lompat Jauh Gaya Jongkok Melalui Modifikasi Alat Berupa Pipa Lompat Pada Siswa Kelas Vsd Negeri Gunungreja 02 Kecamatan Sidareja
Authors: Alwi Sofyan  , Shoimatun Febriyani  
Published: February 2024

Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar pendidikan jasmani melalui penggunaan media pembelajaran pipa lompat di kelas V SD N Gunungreja 02. Penelitian ini di latar belakangi oleh rendahnya aktivitas dan hasil belajar pendidikan jasmani siswa kelas V SD N Gunungreja 02.
Subjek penelitian ini adalah siswa kelas V SD N Gunungreja 02 yang berjumlah 30 siswa. Jenis penelitian ini adalah Penelitian Tindakan Kelas (Classroom Action Research). Desain penelitian ini di bagi beberapa tahapan yaitu tahap perencanaan, pelaksanaan, observasi dan refleksi. Instrumen pengumpulan data yang di gunakan adalah lembar observasi, skala aktivitas siswa. Teknik analisis data yang di gunakan adalah analisis data diskriptif kualitatif dan kuantitatif.
Berdasarkan hasil analisis data yang telah dilakukan, Peningkatan pembelajaran lompat jauh gaya jongkok ditandai dengan adaya peningkatan: (1) keaktifan siswa, (2) rasa senang siswa dalam proses pembelajaran, dan (3) hasil unjuk kerja siswa dalam mengikuti pembelajaran. Dari hasil analisis unjuk kerja siswa di peroleh peningkatan yang signifikan dari siklus I dan siklus II .Terlebih dari prosentase hasil pembelajaran lompat jauh gaya jongkok pada siklus I yang telah melebihi target dari yang di rencanakan yaitu 66% dengan jumlah siswa tuntas adalah 20 siswa dari jumlah keseluruhan 30 siswa. Dan siklus II yang mencapai 94% dengan siswa tuntas 28 siswa. Dari hasil penelitian menunjukan bahwa penggunaan media pembelajaran pipa lompat dapat meningkatakan aktivitas dan hasil belajar siswa kelas V SD N Gunungreja 02.
TINDAK TUTUR SISWA DALAM PEMBELAJARAN BAHASA INDONESIA DI SEKOLAH DASAR
Authors: Nabila Aulia  , Dita Zahrotul Nadhifah  , Dede Indra Setiabudi  
Published: February 2024

Penelitian ini bertujuan untuk mendeskripsikan bentuk tindak tutur yang yang di gunakan oleh siswa dalam proses pembelajaran di sekolah dasar. Metode penelitian yang digunakan ialah Studi Kepustakaan (Library Research). merupakan suatu studi yang digunakan dalam mengeumpulkan informasi dan data dengan bantuan berbagai macam material yang ada di perpustakaan seperti dokumen, buku, majalah, jurnal dan sebagainya. Adapun langkah-langkah dalam penelitian kepustakaan adalah pemilihan topik, eksplorasi informasi, menentukan fokus penelitian, pengumpulan sumber data, persiapan penyajian data dan penyusunan laporan. Hasil penelitian ini diharapkan dapat bermanfaat secara teoritis dan praktis. Manfaat secara teoritis, dapat memberikan sumbangan pragmatik mengenai jenis-jenis tindak tutur yang digunakan oleh siswa dalam kegiatan belajar berdasarkan maksud penuturnya. Manfaat secara praktis, dapat dimanfaatkan dan memberikan sumbangan bagi siswa agar dapat menguasai tindak tutur yang baik agar dapat mengekspresikan kemampuan berbahasanya dengan tepat dan sesuai situasi maupun kondisi.
Juvenile Delinquency yang Menyebabkan Menurunnya Attitude Siswa SMK S Pembangunan Bukittinggi
Authors: Nur Afni Wijaya  , Fadhilla Yusri  
Published: February 2024

In today's Alpha era, teenagers have forgotten their role as the next generation of the nation and the State of Indonesia. Adolescence is a transition period from child to adult. This time is the cause of Indonesian juvenile delinquency greatly increased. The purpose of this study is to examine Juvevile Delinquency or juvenile delinquency that causes a decrease in adolescent Etitude. One of the attitudes that adolescents must have is knowledge of ethical values passed down by ancestors. Social changes and value shifts have affected the development of adolescents, causing the old culture to be left behind due to the emergence of a new culture in the Alpha era. Bulliying is everywhere, physical violence against the community is carried out by teenagers, speaking inappropriately to both older and younger, turning their backs on kato nan ampek, bullying and so on. One of the consequences of social change that causes juvenile delinquency to increase is the shift, the fall of adolescents into deviant behavior that is not in accordance with normal values and social rules. Conditions like this do not rule out the possibility of pervasive genegration with the designation Juvevile Delinquency lowering the Etitude of children in the community. One of the factors of juvenile delinquency that causes Etitude to decline when the way of communication practiced by the gods does not reflect good communication, speaking loudly and using harsh and harsh language and is considered correct by some adolescents, weakening moral degradation and reduced family functions and the role of the family, and society in fostering adolescents. When the functions of these related parties are weakened, there will be defects in the actions of adolescents. The method in this research is a literature study (study research), which collects various sources and information that can examine juvenile delinquency that causes a decrease in adolescent ethics. The expected result in this research is to create teenagers who have good ethics in communication which is expected in a positive social environment and in accordance with applicable norms. Hopefully this can provide positive teaching for all of us.
Lecturers’ perceptions of a learning management system migration at an open distance learning institution
Authors: Biccard Piera , Makgato-Khunou Phumza 
Published: February 2024

Learning management systems (LMSs) are common in higher education institutions and form the backbone of open distance and e-learning (ODeL) institutions. Migrating to any new form of technology is known to be a challenging endeavour and LMSs are no exception. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) model to analyse open-ended responses to a questionnaire sent to lecturers at an ODeL institution during the migration from one LMS to another. In the study, 83 responses are analysed, and six major themes are discussed. The results indicate that timely and specific support is critical in a technological migration process, and communication around the migration is vital to the morale of lecturers involved. We noted many instances of anxiety due to increased workload factors. We recommend that institutions migrating from one LMS to another conduct pilot studies and focus on clear and effective communication while not underestimating the resources needed for successful migration processes.
Keywords: Learning management systems, LMS, migration, Unified Theory of Acceptance and Use of Technology, UTAUT, open distance institutions
Perceptions des enseignants concernant la migration d'un système de gestion de l'apprentissage dans un établissement de formation ouverte et à distance
Résumé : Les systèmes de gestion de l'apprentissage (LMS) sont courants dans les établissements d'enseignement supérieur et constituent l'épine dorsale des établissements de formation ouverte et à distance (FOAD). La migration vers toute nouvelle forme de technologie est connue pour être une entreprise difficile et les LMS ne font pas exception à la règle. Cette étude utilise le modèle de la théorie unifiée de l'acceptation et de l'utilisation des technologies (UTAUT) pour analyser les réponses ouvertes à un questionnaire envoyé aux enseignants d'un établissement de FOAD pendant la migration d'un LMS à un autre. L'étude analyse 83 réponses et aborde six thèmes principaux. Les résultats indiquent qu'un soutien spécifique et opportun est essentiel dans un processus de migration technologique, et que la communication autour de la migration est vitale pour le moral des enseignants concernés. Nous avons relevé de nombreux cas d'anxiété dus à l'augmentation de la charge de travail. Nous recommandons aux institutions qui migrent d'un LMS à un autre de mener des études pilotes et de se concentrer sur une communication claire et efficace tout en ne sous-estimant pas les ressources nécessaires à la réussite des processus de migration.
Mots-clés : Systèmes de gestion de l'apprentissage, LMS, migration, théorie unifiée de l'acceptation et de l'utilisation de la technologie, UTAUT, établissements de formation ouverte et à distance
Sigilo e ética na óptica de profissionais da estratégia de saúde da família
Authors: Souza Gliuce Aparecida Pereira , Pozzatti Ana Paola de León , De Melo Beatriz Garcia , Soares Mirelle Inácio 
Published: February 2024

Objetivo: Analisar na óptica dos profissionais da Estratégia de Saúde da Família, o sigilo e a ética frente ao processo saúde-doença dos pacientes. Método: Estudo descritivo com abordagem qualitativa, fundamentado no estudo de caso único. Os participantes constituíram-se por 13 profissionais atuantes na Atenção Primária. A coleta de dados foi realizada por meio de entrevistas semiestruturadas utilizando gravadores digitais com o intuito de registrar os discursos dos participantes na íntegra. Os dados foram analisados por meio da análise indutiva. O estudo foi aprovado sob o parecer favorável. Resultados: Os resultados viabilizaram a construção das seguintes categorias: Desvelando o significado da ética na percepção dos profissionais da Estratégia de Saúde da Família; Sigilo profissional: um ato de humanização na assistência e Estratégias para o aprimoramento de condutas na percepção dos profissionais da Estratégia de Saúde da Família. Considerações finais: Se compreende que o comportamento ético do trabalhador da Estratégia de Saúde da Família tem que estar de acordo com as leis que regem a instituição, onde todos os envolvidos devam buscar ações para o fortalecimento das políticas públicas, reivindicando os direitos de melhoria e assegurando a qualidade dos atendimentos.