bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan: Penghindaran Pajak, Perencanaan Pajak dan Profitabilitas
Authors: Santoso Arie Budi , Kuntadi Cris 
Published: March 2024

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi nilai perusahaan, yaitu Penghindaran pajak, perencanaan pajak dan profitabilitas, suatu studi literatur manajemen sumber daya manusia. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Penghindaran pajak berpengaruh terhadap nilai perusahaan; 2) perencanaan pajak berpengaruh terhadap nilai perusahaan; dan 3) profitabilitas berpengaruh terhadap nilai perusahaan.
PENGARUH DISIPLIN KERJA DAN ETOS KERJA TERHADAP KOMPENSASI DIREKTORAT JENDERAL PEMBINAAN HUBUNGAN INDUSTRIAL JAMINAN SOSIAL TENAGA KERJA
Authors: Mahendra Arisfa , Susanto Andi Heru 
Published: March 2024

Work discipline and work ethic that have been applied, good and in accordance with expectations will make an employee will be satisfied with his work. Applying high work discipline can improve the performance and achievement of the goals of the employee agency to the maximum. Therefore, this study aims to determine the influence of work discipline and work ethic on employee compensation. This research is a quantitative study in which the data analysis techniques used are, multiple linear regression tests, simultaneous tests (f), and partial tests (t). The number of samples in this study was 80 respondents with 25 statements on the questionnaire. This study used SPSS analysis tool version 25. The results of this study show that there is a positive and significant influence between work discipline and work ethic both simultaneously and partially on employee compensation of the Directorate General of Industrial Relations Development and Labor Social Security.
Laporan Kasus : Pemeriksaan Forensik Pada Kasus Kecelakaan Lalu Lintas
Authors: Muhammad Sulfiqram Syam  , Mauluddin Mauluddin  , Denny Mathius  , S. Zulfikar Assegaf  
Published: March 2024

Background: A traffic accident is an unexpected and unwanted road traffic event which is difficult to predict when and where it will occur, involving at least one vehicle with other road users or due to negligence in driving a vehicle, be it a car or motorcycle which can cause death, disability, serious injury or minor injury. Within the territory of Indonesia itself, every hour has an average of at least three people who die as a result of the accident with many causal factors such as the human factor itself, which is around 61%, then the vehicle factor is 9% and environmental factors and infrastructure contribute as much as 30%.
Case Description : We report a case of a traffic accident with multiple trauma. This traffic accident involved 2 motorbike riders who were traveling at maximum speed so that they collided with a truck that was stopped at a red light in Makassar City, South Sulawesi, on Thursday 15 June 2022 at around 01.00 WITA and caused the two motorbike riders to die. The motorbike that was traveling at high speed suddenly stopped and hit the back of the truck, as a result the body moving at the speed of the vehicle suddenly experienced a deceleration, causing multiple trauma to several regions or organs of the body. The effects on the victim's corpse varied in the form of head injuries, open wounds, and fractures to several bones.
Conclusion : Forensic examination is very useful to determine the cause of death, mechanism of death, and nature of death. In the medical report of a traffic accident, the forensic doctor can explain his findings in the form of a post mortem et repertum.
Potensi Pigmen Pewarna Alami pada Corak Warna Lipa Sabbe sebagai Sumber Belajar IPA
Authors: Nur Yusaerah  , Syahidah Rahmah  , Mujibur Rahman  
Published: March 2024

Along with the growing public awareness of personal and environmental health, lipa sabbe products with natural colors are increasingly popular. Natural dyes are advantageous because they do not need to be imported, are safe for human health during the manufacturing process, do not pollute the environment, and are safe. Although synthetic dyes are easier to use, they are harmful to health, produce hazardous waste, pollute the environment, and are made from imported materials. This study aims to determine the types of plants that can be used as natural dyes for lipa sabbe. Qualitative methods with literature studies sourced from journals, books, or other related scientific articles are used in this research. The results showed that natural dyes in lipa sabbe became one of the Science Learning Resources with natural dyes including extracts from cocoa shell waste, coconut fiber waste, oil palm shell waste, rambutan peel waste, mangosteen peel waste, guava leaf waste, mango leaf waste and avocado leaf waste is plantation waste that can be used as a natural lipa sabbe dye. The pigments in this material produce yellow, reddish brown, gray, and black colors.

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Penaksiran Parameter Pada Distribusi Erlang Berdasarkan Metode Maksimum Likelihood Dengan Menggunakan Algoritma Newton Raphson Dan Fisher Scoring
Authors: Meili Yanti  , Open Darnius  
Published: March 2024

The Erlang distribution is a special case of the Gamma distribution with the k shape parameter and the λ rate parameter. In this study, the parameter estimation of the Erlang distribution was carried out using the Maximum Likelihood method. In maximizing the function, an implicit and non-linear form is obtained, then it is solved using the Newton Raphson algorithm. Apart from Newton Raphon, the estimation of parameters was also carried out using the Fisher Scoring algorithm. The Fisher Scoring algorithm is similar to the Newton Raphson algorithm, the difference is that Fisher Scoring uses an matrix information. The result of parameter estimation in Erlang distribution using Newton Raphson algorithm which is applied to outgoing telephone call data that generated by Matlab R2010a software cannot be done simultaneously. Therefore, the parameter assessment is carried out on the k parameter first, then followed by the λ parameter estimation and the parameter and = 0.6886812 are obtained. Meanwhile, the parameter estimation using the Fisher Scoring algorithm produces an equation that is not different from the Newton Raphson algorithm
Perbedaan Kemampuan Penalaran Matematis Siswa Menggunakan Model Pembelajaran Discovery Learning dan Model Pembelajaran Konvensional pada Tingkat SMP
Authors: Siti Muharramah  , Wingston Leonard Sihombing  
Published: March 2024

This research aims: (1) students' mathematical reasoning ability using the Discovery Learning learning model is higher than students' mathematical reasoning ability using conventional learning models in class VII MTs Yaspi Labuhan Deli, (2) the process of solving answers made by students in solving problems in the Discovery Learning learning model and Conventional learning model. This type of research is quantitative research with Quasi-Experimental methods. This research was conducted at MTs Yaspi Labuhan Deli. The sampling technique in this study uses Purposive Sampling techniques, namely class VII-A as a class taught with a Discovery Learning learning model and class VII-B as a class taught with a conventional learning model. The data collection instrument used was in the form of observation sheets and student mathematical reasoning ability test sheets in the form of 3 essay questions. Data analysis in this study used t-Test with Independent Sample t-Test technique with the help of SPSS 20 program. The results of this study showed that the average score of classes taught using the discovery learning model was 78,01 and classes taught using conventional learning models were 72,22. For hypothesis testing carried out using a t-test, from the calculation results obtained a value of (2.664) > (1.66757) with a Sig.2-tailed level of 0.010 < 0.05, which means that rejected and was accepted, so that it is concluded that there is a significant difference in the average mathematical reasoning ability of students using the Discovery Learning learning model and the Conventional learning model. Based on the analysis of the process of completing students' answers to the mathematical reasoning ability test that get Discovery Learning learning is better than students who get conventional learning.
IDENTIFIKASI TUMBUHAN YANG TERGOLONG DALAM FAMILI MORACEAE DI LINGKUNGAN KAMPUS 1 UIN SUNAN GUNUNG DJATI BANDUNG
Authors: Ilvi Maulidina  , Indrianita D M Nur Azizah  , Ateng Supriyatna  
Published: March 2024

Famili Moraceae yang dikenal dengan famili murbei atau ara merupakan kelompok tumbuhan berbunga yang meliputi 40 genus dan lebih dari 1.000 spesies. Keluarga ini banyak ditemukan pada kawasan subtropis dan tropis. Tujuan dari penelitian ini adalah mendefinisikan serta mengidentifikasi beberapa spesies dari Famili Moraceae di lingkungan Kampus l UIN Sunan Gunung Djati Bandung. Penelitian ini menggunakan survei dengan metode jelajah, yakni observasi langsung di lapangan dan selanjutnya dilakukan penelusuran informasi karakteristik dan morfologi mengenai buah, cabang, batang, dan daun dari masing-masing Famili Moraceae. Berdasarkan hasil penelitian dan identifikasi yang telah dilakukan, ditemukan empat spesies tumbuhan Famili Moraceae yaitu Ficus benjamina, Artocarpus heterophyllus, Artocarpus altilis, dan Ficus carica.
Perbaikan dan Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi BukuKas Pada UMKM Usaha Minuman ME TIME BOBA di Kelurahan Kebumen
Authors: Ahmad Shodikin  , Zaenal Wafa  
Published: March 2024

Abstarak
Kegiatan pengabdian dilakukan untuk memberikan pendampingan tentang penyusunan laporan keuangan pada UMKM Usaha Minuman yang diberi nama ME Time Boba, usaha tersebut beralamat di kelurahan Kebumen kecamatan Kebumen Kabupaten. Dalam proses bisnisnya, laporan keuangan di Me Time Boba dicatat perhari dan tidak terstruktur dengan benar. Penyebab utamanya karena kurangnya kompetensi pemilik usaha minuman Me Time Boba di kelurahan Kebumen terhadap pembukuan laporan. Dari pokok masalah tersebut penting untuk dilakukan perbaikan dan pendampingan penyusunan laporan keuangan sehingga dapat mendorong usaha UMKM Usaha Minuman tersebut. Metode yang dipakai dalam kegiatan ini adalah metode pendampingan langsung penyusunan laporan keuangan menggunakan aplikasi BukuKas bagi mitra sampai berhasil diterapkan. Dianggap berhasil Ketika mitra mampu memahami perbedaan sebelum dan sesudah diberikannya pendampingan. Berdasarkan hasil kegiatan pihak mitra paham akan pentingnya melakukan pembukuan laporan keuangan dengan baik dan benar. Pengaruh dari kegiatan ini, berdampak pada laporan keuangan yang terstruktur seperti akun-akun pendapatan, pengeluaran dan laporan laba rugi dan pemahaman mitra terkait lapora keuangan yang akan disusun di tahun selanjutnya.
The Loving Space: Motherhood and the Natural Sublime in Contemporary Floral painting
Authors: Tze Lo Cherie Chai , Simatrang Sone , Joneurairatana Eakachat 
Published: March 2024

The unconditional love of a mother is spacious. The paper discusses how the connection between a flower and the love of a mother’s generosity is as limitless as Mother Nature. Drawing on the natural sublime, a reflection on motherhood becomes a series of large scale paintings of flowers. Rarely is the sublime referred to the greatness or inspirational characteristics or values of human beings through the intimate bonds of relationships. Principles of the sublime deliberates that transcendence, or the act of overcoming oneself arises when the limited ego bows down in awe when confronted by immense nature, by mountains or a thundering rapid. Equally, motherhood holds overreaching power which carries through generations like a river flower through time. Mother, are no less compared to the greatness of nature.
Fatigue Life Analysis of Hydrogen Production Reactor Welds Under Thermal-mechanical-chemical Coupling
Authors: Liu Yu , Gu Hongtao , Zhao Bin , Leng Zhiyi , Yin Jian , Zhang Shengfang 
Published: March 2024

Hydrogen production reactor are subject to performance degradation problems in the complex environment of high temperature, high pressure and exposed to hydrogen atmosphere. The welds, being weak parts, are susceptible to fatigue damage under the influence of loads such as temperature, pressure and hydrogen penetration. In this paper, we focus on the fatigue life analysis of welds in hydrogen production reactor, taking into account the complex working conditions of thermal-mechanical-chemical coupling. Based on the Fe-safe fatigue analysis software, the stress variation of the welds under multi-field coupling was used as a cyclic load and the fatigue life was predicted using the stress-life method. Respectively, the fatigue life variation law of the weld region was studied at different temperatures, pressures, and hydrogen penetration conditions. The results show that the lowest fatigue life of the welds are concentrated in the vicinity of the fusion zone, with hydrogen penetration and temperature variations having a larger impact on the fatigue life, followed by pressure.
Effect of Residence Time and Carrier Gas on the Dehydrogenation of n-Hexane over Alumina-supported Chromium Catalyst
Authors: Li Xiuyi , Li Chunyi 
Published: March 2024

CrOx/γ-Al2O3 catalyst was prepared by incipient wetness impregnation method, and the influence of residence time and carrier gas on the dehydrogenation of n-hexane were studied. It is found that n-hexane dehydrogenation over CrOx/γ-Al2O3 catalyst with H2 as carrier gas exhibits totally different catalytic behaviors with that of diluting n-hexane with N2. When diluting feed with N2, the selectivity to dehydrogenation product is promoted while the cracking reaction is exhibited with reducing residence time. However, the selectivity to dehydrogenation product is significantly decreased while the isomerization of n-hexane is promoted when using H2 as carrier gas. It is proposed that H2 undergoes dissociation on the dehydrogenation active site, and further facilitates the olefinic dehydrogenation products to form carbocation, which performing isomerization reaction on the acid site on the γ-Al2O3 surface. Therefore, the isomerization of n-hexane is promoted in cost of the selectivity to dehydrogenation product when using H2 as carrier gas.
Available Energy Analysis of Electric Unmanned Aerial Vehicle Hybrid Energy System
Authors: Li Xinchun , Wang Zhongwei , Cui Lijie , Ren Bo 
Published: March 2024

The issue of energy and power systems is the main challenge faced by electric unmanned aerial vehicles for long endurance. Under the power demand conditions of typical mission profiles of electric drones, this paper establishes an energy balance equation between the hybrid energy system power supply of electric drones and the power demand of drones. Considering the impact of operating temperature of each battery on power generation performance, a heat transfer model for solar cells, fuel cells, and lithium batteries was established. The heat transfer process of hybrid energy systems was analyzed. Based on the heat transfer model of hybrid energy systems, the heat transfer changes of solar cells, fuel cells, and lithium batteries were analyzed, and the heat transfer changes of hybrid energy systems were studied. The heat loss changes of each battery subsystem with operating temperature were given. The results show that the hybrid energy system has the best power generation performance at the reference temperature, and changes in operating temperature will cause thermal losses and reduce power generation.
System of Smart Home Based on Speech Recognition with Machine Learning
Authors: Li Baihua 
Published: March 2024

This article designs and implements a system of smart home based on speech recognition with machine learning and Android. The STM32 microcontroller is combined with actuating components to control home devices by obtaining server control commands through the network. This article designs a smart home APP based on Android and Google Voice Search, optimizes the speech recognition algorithm by using the training results from Word2Vector model to improve the recall rate of the speech recognition of command samples. This APP displays environmental data according to the scenario for users, such as the temperature, humidity, and alert of smoke gas. The test results show that the recognition recall rate of the test data of control commands from users of different ages is increased to 94.4% with high stability.
PASAR PERSAINGAN SEMPURNA DALAM PERSPEKTIF EKONOMI ISLAM
Authors: Hidayah Rahmad , Anshory Muhammad Naufal , Fadhillah Muhammad Rifki , Jannati Nurlaili 
Published: March 2024

Tulisan ini menggambarkan pasar persaingan sempurna pada sudut pandang Islam, dimana Adam Smith mengatakan bahwa ada campur tangan yang tidak terlihat yang memerintah permintaan dan penawaran secara berurutan. Namun kini, teori itu menghilang begitu saja karena adanya kekuatan pasar di pasar. Tulisan ini membahas tentang ciri-ciri pasar persaingan sempurna; struktur pasar Islam; milik Islam pandangan yang terkait dengan pasar persaingan sempurna serta membandingkan konsep konvensional dan konsep Islam terkait pasar persaingan sempurna. Campur tangan yang tidak dapat terlihat ketika strukturnya pasar tersebut merupakan pasar persaingan sempurna. Ciri-cirinya pasar adalah produk homogen, pengetahuan sempurna, output relatif kecil, pengambil harga dan bebas masuk dan keluar. Demikianlah ciri-ciri dapat ditemukan di dalamnya Pasar Islam, karena dalam Islam, pasar mempunyai aturan bagaimana permintaan dan pasokan saling mempengaruhi. Monopolistik dilarang, dan banyak hal yang dilarang dapat menciptakan kekuatan pasar dilarang. Ibnu Taimiyah mengatakan, pasar Islami yaitu pasar persaingan sempurna. Fakta itu menunjukkan kepada kita bahwa Islam itu benar merupakan cara terbaik dalam setiap kehidupan. Metode yang digunakan dalam penelitian ini yaitu Studi Literature yang bersumber dari website.
PENGARUH PROMOSI DAN SERTIFIKASI HALAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN (STUDI KASUS PT. MAHKOTA SUKSES INDONESIA)
Authors: Segati Ahda , Dina Hilma 
Published: March 2024

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh promosi dan sertifikasi halal terhadap keputusan pembelian konsumen pada produk MSI. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan kausalitas. Pengumpulan data dilakukan dengan menyebarkan kuensioner. Populasi pada penelitian ini adalah konsumen MSI dan sample untuk responder penelitian diperoleh menggunakan pendapat sugiyanto (2011:91) dengan rumus unknown population (basra, 2014) yaitu 100 responder. Data dalam penelitian ini di peroleh menggunakan analisis regresi liner berganda dengan program SPSS versi 26. Teknik analisis penelitian ini menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, uji koefisien determinasi, uji t dan uji f. Hasil penelitian menunjukkan bahwa secara persial variabel promosi (X1) berpengaruh positif dan signifikan terhadap keputusan pembelian. sedangkan sertifikasi halal (X2) tidak berpengaruh positif dan tidak signifikan terhadap keputusan pembelian konsumen. Secara simultan promosi dan sertifikasi halal secara bersama berpengaruh secara signifikan terhadap keputusan pembelian konsumen. Kedua variabel ini memiliki pengaruh sebesar 47,4% terhadap keputusan pembelian konsumen produk MSI dan sisanya 52,6% dipengaruhi oleh variabel lainnya yang tidak di bahas di penelitian ini.
Developing a Process Model of Academic Success Using the American School Counselors Association (ASCA) Academic Standards
Authors: Bagaporo Evelyn C. , Gines Adelaida C. , Reyes Wilma S. 
Published: March 2024

Using the grounded theory method, this study described what academic success is in terms of the American School Counselors Association (ASCA) Academic Development Standards and how it was achieved by 30 financially challenged college students studying in a Philippine university that offers teacher education courses. Results indicated that the combination of knowledge, skills, and attitudes was significant in the academic achievement of the students through three factors responsible for their success in college: physical survival skills amidst poverty, illnesses, fatigue, and personal as well as family challenges; mental determination to improve their lives; and emotional control to mediate physical and emotional suffering. These three factors, despite financial challenges, accounted for the students' choice of an academic track after secondary education and the application of such choice to their life roles. The process of academic success that was created is cyclical, with outcomes enhancing students' knowledge, skills, and attitudes. The results can be utilized by counselors as a guide in understanding similarly situated students and in creating more relevant programs.Further, the findings implied that the ASCA Standards are achievable not only through the school counseling program, but also through the participation of significant persons such as parents, relatives, teachers, and peers. It is suggested, though, that more research be undertaken towards the participation.
CHARACTERIZATION AND PHARMACEUTICAL EVALUATION OF DAUCUS CAROTA PECTIN AS A SUSPENDING AGENT IN ORAL DOSAGE FORMS
Authors: Owusu Frederick William Akuffo , Acquah Prince George jnr , Boakye-Gyasi Mariam El , Bayor Marcel Tunkumgnen , Otu Desmond Asamoah Bruce , Meta Sarah Amankra , Adu-Boampong Ama Amankwah 
Published: March 2024

Background: Suspensions are equilibrated two-phased thermodynamically unstable systems increasingly used in the stability and bioavailability enhancement of a myriad of drug substances. Biodegradable, biocompatible and cost-effective biopolymers such as pectin are becoming popular alternative suspending agents to decrease sedimentation and ensure uniformity and accuracy in drug dosing. Nevertheless, limited commercial pectin sources with ideal gelling properties necessitate the search for novel sources such as carrots, a versatile vegetable. Objectives: The study therefore centred on the characterization and pharmaceutical evaluation of the suspending qualities of Daucus carota (carrot) pectin acquired from the conventional acid extraction procedure. Methodology: Fresh carrots were acquired, authenticated and processed before pectin extraction. The pectin extracted was characterized and evaluated for phytochemical properties such as proximate composition and degree of esterification. Different concentrations (1% and 2%) of carrot pectin and acacia gum (as a standard) were utilized in formulating paracetamol suspensions as suspending agents. Results: The pectin yield was 11.6% and contained glycosides, tannins, saponins, and phenols. FTIR analysis identified all the essential pectin functional groups while other characterization parameters showed quality high methoxyl pectin. Carrot pectin suspensions demonstrated significantly (P < 0.01) lower re-dispersibility and sedimentation rate when compared to acacia. The flow rate and sedimentation volumes were however non-significantly different. Conclusion: The characterization and suspending properties of carrot pectin have been successfully evaluated. Ultimately, acacia gum can be substituted with carrot pectin as a suspending agent.