bluuebunny/crossref_metadata_2025_split huggingface dataset:
Implementasi PSAK 65 pada Laporan Keuangan Konsolidasi PT Astra Agro Lestari Tbk dan Entitas Anak
Authors: Putri Aosiliana  , Arlitha Putri Anggraeni  , Sherindea Permata Agita  
Published: December 2023

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.
Evaluasi Akuntansi Kombinasi Bisnis dengan Penerapan Standar Internasional Pelaporan Keuangan (IFRS) pada PT Garuda Indonesia (Persero) Tbk
Authors: Ayuk Septiyaningsih  , Ifta Ngainun Nida  , Putri Retnaningsih  
Published: December 2023

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015, daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.
I deserve to be Sad: The role of Entitlement on Depression among Students of Nasarawa State University Keffi, Nigeria
Authors: Larry Uzoigwe Tobechi , Elvis Uzoigwe  Chinonso 
Published: December 2023

Correlational design was adopted to investigate the influence of psychological entitlement, spiritual entitlement and academic entitlement on depression among students of Nasarawa State University Keffi in Nasarawa state, Nigeria. Accidental sampling technique was used to select three hundred and sixteen students Nassarawa state university Keffi. Three standardized instruments were used to measure both the independent and dependent variables one hypothec was formulated and tested using multiple regression analysis and correlation. The findings of the study indicated that spiritual entitlement and its facets did not significantly predict depression academic entitlement did have the highest significant influence on students’ depressive state while psychological entitlement came next. The results of the study also show that both psychological entitlement and intellectual humility jointly and significantly predicted moral tolerance. It was concluded that subjective depression is associated with dispositional factors. The theoretical and practical implications of the findings were discussed.
The Creative Bali Tourist Destination Recovery Strategy After COVID-19 Pandemic
Authors: Utama I Gusti Bagus Rai , Trimurti Christimulia Purnama , Putra Putu Steven Eka , Susrama I Wayan , Patni Ni Luh Putu Suarmi Sri , Krismawintari Ni Putu Dyah , Susanto Putu Chris 
Published: December 2023

Purpose: This study aims to examine how the recovery of the tourism sector can be achieved as a more realistic and more competitive step for Bali which has a limited agricultural land area, a dense population, and a culture of people who were used to working in the tourism sector.
Theoretical framework: The marketing mix in tourism marketing initially started by making a tourism market analysis. This analysis includes an analysis of tourist perceptions and preferences. In general, prospective tourists want a particular tourism product. Sociodemographic and psychographic factors have a large role in choosing tourism products and destinations. Starting from this data is how marketing should be done
Design/methodology/approach: The design of this research is an exploration of strategies to restore Bali's tourism sector was prepared using descriptive comparative and confirmatory research studies. The research instrument was taken from government reports related to health protocols for the tourism sector and then compared with reality in Bali Tourism Destinations.
Findings: The results are the potential for the Domestic Tourist market was very large because there are 25 million people who will spend their money to shop for tourism. The impact of tourism activities by the 25 million people will be able to drive the economy of the destination community if the destination community is also involved in the tourism service business so that the pattern of managing the tourism business with the Domestic Tourist market segment can involve MSMEs with local products, local culinary, local souvenirs, local accommodation, etc.
Research, Practical & Social implications: This research suggests that the local government should set a roadmap for Bali destinations that are considered to have the potential to be developed into domestic or other similar thematic destinations, to create and map the uniqueness of each so that the region can provide a variety of offers for domestic tourists. It was recommended that local governments develop domestic thematic tourist centers based on an expanded marketing mix concept with attention to the elements of attraction, access, amenities, ancillaries, and human resources as agents of change, and Adaptation to a new post-pandemic era.
Originality/value: The value of the study is finding a solution that the target market for domestic tourists has more potential, especially during a pandemic and when compared to the target for foreign tourists, this requires further research on the advantages and disadvantages of these two target markets.
The Role of Stem Education in Preparing Students for the Workforce
Authors: Jafarov Sarkhan 
Published: December 2023

Purpose: This research aims to study the essence and peculiarities of STEM education and identify the critical elements of embedding this mechanism in the learning process in the world and Azerbaijan.
Research Methods: Study of literature and other sources of information; text analysis; formulation of conclusions.
Results: The STEM education movement is clearly impacting the international scene. However, serious doubts persist about its foundations, nature, and implementation, which should make us reflect on the danger that it may become an innovation that can be diluted. Here we have: (1) characterized those models of STEM education proposed by educational research; (2) provided a valid STEM education model based on a valid model of STEM education that is supported by the research.
Contribution to literature: The study contributes to the current research literature by systematizing the existing evidence and grouping the reasons for the importance of STEM education according to specific indicators and criteria. The study also presents a set of practical recommendations to all interested educational institutions on how to organize the process of STEM education for its effectiveness, taking into account all previous mistakes made by the world experience.
The Effect of Motivation and Job Satisfaction on Employee Performance
Authors: Sabrina R. , Ikhsan Muhammad Hayatul 
Published: December 2023

This study aims to determine the effect of motivation on employee performance at PT Megamas Plaza Bangunan, the effect of job satisfaction on employee performance at PT Megamas Plaza Bangunan, the influence of motivation and job satisfaction on employee performance at PT Megamas Plaza Bangunan. This type of research is associative. The population in this study was all employees at PT Megamas Plaza Bangunan which amounted to 48 people, sampling in this study samples were taken by saturated sample method where all members of the population and used as samples were as many as 48 people. The data collection technique used is through questionnaires or questionnaires. Data analysis techniques in this study use multiple regression, classical assumption tests, hypothesis tests using Statistical Product and Service Solutions (SPSS) applications. Based on the results of this study, activation does not have a significant effect on employee performance at PT Megamas Plaza Bangunan, jobsatisfaction has a significant effect on employee performance at PT Megamas Plaza Bangunan, influence motivation and job satisfaction together have a significant influence on employee performance at PT Megamas Plaza Bangunan.
A Study on Tourist Satisfaction of Fujian Traditional Village Tourism Based on Perceived Value
Authors: Zhang Qianqian , Satchapappichit Sruangporn , Zhao Chuanhai 
Published: December 2023

The traditional village is a carrier of profound ethnic history and cultural heritage. However, it is facing unprecedented dual challenges of "protective decay" and "constructive decay" in an open environment, posing severe challenges to inheritance and development in the process of modernization. In recent years, traditional villages rich in cultural heritage and scenic resources have exhibited strong appeal to tourists. Nonetheless, issues persist, such as low tourist satisfaction with tourism products, inadequate professionalism among service providers, and weak market competitiveness, which hinder these traditional villages from meeting market demands.
In this context, exploring the relationship between tourist perceived value, satisfaction, and loyalty can enhance the competitive edge of traditional villages in Fujian's tourism market. From the perspective of tourist perception, an evaluation model of "perceived value - satisfaction - loyalty" was constructed and empirically studied. The model consists of three major factors: tourist perceived value, tourist satisfaction, and tourist loyalty, along with 33 observed factors influencing these three main factors, forming a linear structural relationship. The results indicate that, in addition to societal value, various aspects of perceived value such as scenic value, cost value, emotional security value, service value, project facilities value, and convenient transportation value all significantly positively influence tourist satisfaction in Fujian's traditional village tourism. Tourist satisfaction also significantly positively affects tourist loyalty, while tourist perceived value indirectly influences loyalty through satisfaction. The influencing paths of each variable are not identical. Based on this, focusing on the aspect of perceived value in traditional village tourism, recommendations are provided for the development of traditional village tourism in Fujian.
Finance for Life Instead of Death
Authors: Beainy Richard Hanna , Kamel Cesar Antoine 
Published: December 2023

The pursuit of a world free from hunger and poverty has been a long-standing challenge on the global stage, and a Goal for many esteemed publication sites and scholars. This research endeavor conducted by financial experts, guided by a comprehensive analysis of data from prestigious institutions such as The United States Government, European Union, International Monetary Fund, the World Bank, United Nations, and the World Nuclear Association, seeks to shed light on critical aspects of this multifaceted issue.
Our study begins by critically examining the prevailing notion that advanced nations and economic unions, typified by the United States and the European Union, face financial constraints when endeavoring to eliminate poverty without compromising the welfare of their own populations. Contrary to conventional wisdom, empirical evidence emerges, suggesting that a mere reallocation of 2% of military spending from these advanced nations toward the noble cause of assisting developing countries could hold the key to eradicating global hunger.
Intriguingly, as financial experts by studying audit reports we also uncover the substantial resources harbored within international institutions such as the International Monetary Fund (IMF) and the World Bank. These resources, though ample, appear underutilized in the battle against hunger-related deaths. Political influences, stemming from the significant funding these institutions receive from developed nations, may hold the key to understanding this puzzle. This revelation challenges the perception that international institutions are ill-equipped to address poverty and hunger, emphasizing the need to explore the underlying dynamics.
While our research unveils these critical insights, it regrettably falls short of rejecting the hypothesis that underprivileged nations, like Niger, possess the natural resources required to combat hunger if only developed nations cease resource exploitation. Thus, the inescapable truth persists, developing countries require support from their more affluent counterparts.
In summary, this research abstract encapsulates the urgency of the global effort of financial decision makers needed to combat hunger and poverty. It underscores the potential for change through resource reallocation and the imperative of addressing political influences within international institutions. These findings beckon us to bridge the gap between advanced and developing nations, ushering in a brighter future for all.
This research promises to inform policymakers, international organizations, and concerned citizens alike, offering a deeper understanding of the intricate web of global efforts to eliminate hunger and poverty.
Laparoscopic retrieval of a misplaced intrauterine contraceptive device translocated into the transverse colon and bladder: A case report
Authors: Lwamulungi Everett , Kalima Flora , Muthengi Josephine , Owende Philomena , Odongo Elly 
Published: December 2023

Background: Intrauterine contraceptive device (IUCD) translocation is a rare but severe complication that can present challenges in patient identification, diagnosis, and management.
Case presentation: A 37-year-old para 3+0 presented to the gynecology clinic with a 12-year history of right inguinal pain. Pelvic ultrasound and lumbosacral x-ray showed a radiopaque foreign body in the pelvic cavity. Initial laparoscopic retrieval attempts had been unsuccessful, and she was scheduled for a repeat attempt. Intraoperatively, a hysteroscopy showed a normal endometrial cavity and normal ostia bilaterally with no IUCD visualization. On laparoscopy, the IUCD was located within a thick adhesion band connecting the transverse colon to the urinary bladder. Adhesiolysis was performed, and the IUCD was retrieved.
Conclusion: IUCD translocation can be prevented by proper insertion techniques and placement confirmation. When translocation is suspected, diagnostic imaging modalities are essential, and surgical removal by a multidisciplinary may be required
Factors influencing access to preferred contraceptives among women of reproductive age in public primary healthcare facilities in Kajiado Central subcounty, Kenya
Authors: Alukwe Beatrice , Njoroge Kezia , Ong'ombe Musa 
Published: December 2023

Background: Access, health communication, client, healthcare workers, and organizational factors are associated with contraceptive access and can be used as indicators to measure the effectiveness of health services and guarantee that services reach users.
Objective: To evaluate factors influencing access to preferred contraceptives among women of reproductive age in public healthcare facilities in Kajiado Central subcounty, Kenya.
Methods: A cross-sectional descriptive study design was employed. The study targeted 500 family planning clients visiting five public primary healthcare facilities in the Kajiado Central subcounty. A sample of 217 respondents was drawn using systematic sampling method. A structured questionnaire was used to collect data. Data were entered, and descriptive, bivariate, and binary logistic regression analyzes were performed using the statistical package for social sciences (SPSS) version 24.0 (IBM Corp., Armonk, NY, USA). The statistical significance was set at p˂0.05.
Results: A majority, 114 (58%) respondents, were aged 25-34 years, 169 (86%) were married, 87 (44%) had 3-4 children, and 93 (47%) had attained college education. Fifty percent (110) of the respondents were on short-acting reversible contraceptive methods, whereas 88 (45%) were on an injectable contraceptive (Depo-Provera). Client factors were associated with contraceptive access (p<0.05). Client factors (p<0.001, OR=12.655, 95% CI [4.701-34.067]), and organizational factors (p<0.05, OR=2.541, 95% CI [1.079-5.985]), had a significant relationship with access to contraceptives of preferred choice.
Conclusion: Client and organizational factors influenced access to preferred contraceptives among women of reproductive age in public primary healthcare facilities in the Kajiado Central subcounty.
La enseñanza universitaria de Métodos Numéricos. El caso de la Carrera de Ingeniería Aeronáutica en la Universidad Nacional de Córdoba
Authors: Pedrotti Beatriz 
Published: December 2023

Se presenta una síntesis del trabajo realizado y las conclusiones a las que se arribó durante el desarrollo de la Tesis de Maestría en Procesos Educativos Mediados por Tecnologías del Centro de Estudios Avanzados de la Universidad Nacional de Córdoba, enmarcada dentro de un estudio de caso de innovación educativa en el contexto de enseñanza de los Métodos Numéricos, con el aporte transversal de la Cátedra de Mecánica del Vuelo, dentro del plan de estudios de carrera de Ingeniería Aeronáutica, en la Facultad de Ciencias Exactas, Físicas y Naturales de la Universidad Nacional de Córdoba, durante el periodo 2007-2016.
Más allá de las videocracias. La formación de profesores como diseñadores de situaciones mediadas de aprendizaje
Authors: Coicaud Silvia 
Published: December 2023

Julio Cabero Almenara es catedrático de Didáctica y Organización Escolar de la Universidad de Sevilla. Es director del SAV (Secretariado de Recursos Audiovisuales y Nuevas Tecnologías) de esta universidad y miembro fundador de Edutec.
Ha recibido el Premio de la Real Maestranza de Caballería.
Ha publicado diferentes obras sobre la temática de la tecnología educativa y las nuevas tecnologías aplicadas a la educación.
Ha impartido conferencias en varias universidades españolas y latinoamericanas.
Es director de la revista “Pixel-Bit. Revista de medios y educación”.
Julio Cabero Almenara es catedrático de Didáctica y Organización Escolar de la Universidad de Sevilla. Es director del SAV (Secretariado de Recursos Audiovisuales y Nuevas Tecnologías) de esta universidad y miembro fundador de Edutec.
Ha recibido el Premio de la Real Maestranza de Caballería.
Ha publicado diferentes obras sobre la temática de la tecnología educativa y las nuevas tecnologías aplicadas a la educación.
Ha impartido conferencias en varias universidades españolas y latinoamericanas.
Es director de la revista “Pixel-Bit. Revista de medios y educación”.
Más allá de las pantallas: experiencias en diseño y programación de objetos interactivos digitales
Authors: Bordignon Fernando Raúl Alfredo , Iglesias Alejandro Adrian 
Published: December 2023

El software es un elemento cada vez más presente en la vida cotidiana de las personas, tanto a nivel profesional como personal. El desarrollo de saberes y habilidades relacionadas con la resolución de problemas y su programación puede ayudar a dar una mayor libertad de acción y de pensamiento a la hora de enfrentar la cotidianeidad. Desde la Universidad Pedagógica de la Provincia de Buenos Aires realizamos tareas de investigación orientadas a indagar cómo se puede desarrollar la fluidez digital en jóvenes y docentes. En este artículo se relata una experiencia relacionada con talleres, donde se trabajaron aspectos vinculados con el diseño, desarrollo y programación de objetos interactivos digitales. En el proyecto se utilizó la plataforma abierta Arduino. A partir del trabajo realizado se observó que el recurso es pertinente y encierra riqueza, para desarrollar una propuesta educativa de introducción al pensamiento computacional.
Evolución de la enseñanza de la informática y las TIC en la Escuela Media en Argentina en los últimos 35 años
Authors: Cotik Viviana , Monteverde Hector 
Published: December 2023

En la actualidad, la carencia de conocimientos básicos de tecnología dificulta la obtención de puestos de trabajo calificados, la habilitación para estudios posteriores y la participación en la sociedad. Es por esto que la enseñanza de la informática en las escuelas secundarias es de alto interés. En un país en el que se prevé una gran necesidad de graduados en carreras de informática en los próximos años la alta calidad docente, su capacidad de incentivo a los alumnos y la existencia de políticas públicas tendientes a posibilitar esto, son fundamentales. El trabajo en informática durante el secundario podría iniciar a los estudiantes en conceptos del pensamiento computacional, útiles para ser aplicados en cualquier profesión. En este artículo se presentan sucesos relacionados con la presencia de la informática en la Argentina, poniéndose foco en su desarrollo en la enseñanza media.
Propuesta didáctica mediada por una red social en las funciones de Excel
Authors: Pérez Montero Eilen Lorena , Salcedo Benavides Erlington 
Published: December 2023

El trabajo está orientado en una propuesta didáctica haciendo uso de redes sociales como catalizador para generar procesos de enseñanza-aprendizaje en funciones de Excel analizando el rendimiento académico en 32 estudiantes de Informática del Programa de Ingeniería Industrial en la Corporación Universitaria del Huila – CORHUILA. Los estudiantes presentaban dificultades en apropiación de contenidos, habilidades, motivación y destrezas, que conlleva a primar otro interés y actividades de carácter no académico que direccionan la atención hacia ellas convirtiéndose en un problema, más que en una solución. Se realizó un Pretest para definir un diagnóstico inicial, se impartieron videos e imágenes donde cada docente reforzaba conceptos y asignaba actividades basadas en selección de información, capacidad de análisis, pertinencia y relevancia de participaciones en foros a través del Facebook. La evaluación del proceso la definió el Postest encontrándose ganancia de conocimiento y su uso permite potenciar la comunicación, participación e interacción de los estudiantes.
Traducción y pronunciación con TIC: Una experiencia de uso de traductores en línea y simuladores de voz en Inglés
Authors: Clerici Carolina 
Published: December 2023

El desarrollo de habilidades nuevas y específicas en lengua inglesa y de herramientas tecnológicas se ha convertido en una necesidad insoslayable. En el estudio de Inglés con fines específicos y con fines académicos, cobra especial valor el conocimiento de herramientas para la traducción y la pronunciación. Es así que en trabajos de investigación, presentaciones a eventos científicos y publicaciones es habitual solicitar un resumen en inglés. Por otra parte, el aprendizaje de la pronunciación en lengua extranjera debe ser contemplado por la relación que existe entre el desarrollo de la fonología productiva y receptiva en una segunda lengua y la comprensión lectora. Se propuso lograr un manejo eficiente de traductores en línea; conocer el uso de simuladores de voz para lograr una pronunciación inteligible; redactar fragmentos breves en inglés y preparar su lectura en voz alta. La valoración general de los estudiantes fue que había resultado didáctica, innovadora, interesante y útil.