bluuebunny/crossref_metadata_2025_split huggingface dataset:
Optimalisasi Biaya Produksi dan Peningkatan Laba melalui Analisis Biaya Volume dan Laba
Authors: Fauzi Achmand , Jumpai Panggabean Romli , Jaenudin  , Tety Kemarasari Dea , Dwi aprilia Syakila , Tiranita Firlina Putri , Trimaulani Putri Amelia 
Published: January 2024

Abstrak : Penelitian ini memiliki tujuan untuk menyediakan wawasan dan pemahaman mendalam mengenai strategi perusahaan atau industri lainnya mengoptimalisasikan biaya produksi dan peningkatan laba melalui analisis volume dan laba. Metode penelitian ini mencakup biaya produksi, identifikasi variable biaya yang signifikan, dan penentuan hubungan antara volume produksi, biaya, dan laba bersih. Analisis CVP memperlihatkan bahwa penetapan harga yang tepat dapat memainkan peran kunci dalam meningkatkan laba bersih perusahaan. Penelitian ini menggunakan metode analisis literatur dan kuantitatif dengan mengevaluasi teori dan hubungan dampak yang saling memengaruhi antar variabel. Sumber informasi yang dievaluasi mencakup Google Scholar dan berbagai referensi lainnya. Penelitian ini berfokus pada optimalisasi biaya produksi dan peningkatan laba dengan variable spesifik seperti akuntansi manajemen dan menggunakan analisis laba. Selanjutnya, hasil penelitian ini dapat diambil referensi sebagai landasan untuk penelitian lanjutan.

Tujuan : Memberikan pengetahuan dan pemahaman tentang strategi perusahaan atau industri lainnya, untuk mengoptimalkan biaya produksi dan laba melalui analisis, volume dan laba.

Metodologi : Metode analisis literatur dan kuantitatif.

Hasil penelitian: Keterkaitan antara biaya produksi, volume penjualan, dan laba menjadi elemen krusial dalam meningkatkan efisiensi operasional perusahaan serta memperbaiki tingkat profitabilitas. Strategi yang terfokus pada keseimbangan optimal diantara ketiganya dapat mengarah pada pengelolaan biaya yang efektif. Pemahaman mengenai korelasi antara volume dan biaya perusahaan tersebut menjadikan pembuatan perencanaan produksi menjadi lebih efektif guna mencapai target laba yang diinginkan.
UPAYA PENINGKATAN HASIL BELAJAR SISWA PADA MATERI TATA KRAMA, SOPAN SANTUN, DAN RASA MALU DENGAN MENGGUNAKAN METODE BERMAIN PERAN
Authors: Muhammad Subli  
Published: January 2024

Penelitian Tindakan Kelas (PTK) ini dilakukan untuk perbaikan terhadap pembelajaran Pendidikan Agama Islam di SMP Negeri 6 Tanjung Jabung Timur. Pembelajaran didesain dengan metode bermain peran.
Pengumpulan data dilakukan melalui observasi, tes tertulis, wawancara dan angket terhadap peserta didik. Observasi dilakukan untuk mengamati aktivitas bermain peran peserta didik. Tes tertulis dilakukan untuk mengetahui peningkatan hasil belajar dan persentase peserta didik. Wawancara dilakukan untuk mengetahui sejauh mana respon peserta didik dalam pembelajaran.
Sesuai dengan masalah dan tujuan penelitian metodologi yang digunakan yaitu penelitian tindakan kelas yang dilakukan dalam 3 siklus. Adapun yang menjadi sampel penelitian adalah peserta didik kelas IX SMP Negeri 6 Tanjung Jabung Timur, yang terdiri dari 30 orang peserta didik, 9 orang perempuan dan 21 orang laki- laki. Penelitian tindakan kelas ini menerapkan pembelajaran metode bermain peran dengan tujuan: (1) Untuk mengetahui seberapa besar kemungkinan metode bermain peran dapat meningkatkan hasil belajar peserta didik (2) untuk mengetahui persentase hasil belajar peserta didik (3) untuk mengetahui respon peserta didik (4) untuk mengetahui suasana pembelajaran dan (5) untuk mengetahui aktivitas guru selama proses pembelajaran berlangsung.
Hasil temuan penelitian yang diperoleh adalah: (1) Aktivitas peserta didik dalam pembelajaran menunjukkan peningkatan dari siklus ke siklus. Pada siklus I aktivitas peserta didik menunjukkan skor 74,7%, kemudian pada siklus II meningkat menjadi 84,1%, (2) Respon peserta didik terhadap pembelajaran dengan metode bermain peran ini, mereka menyatakan sangat menyenangkan, tidak jenuh dan mudah memahaminya. (3) Hasil belajar peserta didik mengalami peningkatan yang tergambar dalam perolehan persentase. Perolehan nilai persentase pada siklus I adalah 36,7% dengan ketuntasan peserta didik berjumlah 11 orang, pada siklus II meningkat menjadi 80 % dengan ketuntasan peserta didik berjumlah 24 orang. Berdasarkan temuan penelitian dapat disimpulkan bahwa melalui penerapan pembelajaran metode bermain peran dapat meningkatkan hasil belajar peserta.
UPAYA MENINGKATKAN HASIL BELAJAR PAI MELALUI METODE CARD SORT PADA MATERI JENIS JENIS HEWAN YANG HALAL DAN HARAM DI MAKAN
Authors: Rosnaini  
Published: January 2024

Pembelajaran memiliki kedudukan yang sangat signifikan dalam mencapai tujuan pendidikan Islam, karenanya, penerapan metode yang tepat sangat mempengaruhi keberhasilan dalam proses belajar mengajar. Sebaliknya, kesalahan dalam menerapkan metode akan berakibat fatal.Dalam materi Jenis-jenis hewan yang halal dan haram, hasil belajar siswa SMPN 18 TANJUNG JABUNG TIMUR tergolong rendah.Hal itu bisa dilihat dari hasil penilaian yang dilaksanakan oleh guru pada saat kelas VIII.A yang menyatakan bahwa siswa yang mendapat nilai dibawah Kriteria Ketuntasan Minimal.Untuk mengatasi masalah ini dicoba mencari solusi untuk meningkatkan hasil belajar materi Jenis- jenis hewan dengan menggunakan metode card sort” yaitu metode kartu sortir yaitu masing-masing siswa di beri kartu indeks yang berisi materi pembelajaran kartu di buat berpasangan berdasarkan defonisi.kategori,kelompok.Proses pelaksanakan penelitian dilakukan selama dua siklus. Siklus 1 dan 2, masing-masing siklus terdiri dari 2 kali pertemuan. Pertemuan 1 melakukan tahap ”membuat nama dan gambar hewan secara berkelompok”, sedangkan pertemuan 2 melakukan tahap ”Memilah jenis jenis hewan yang halal dan yang haram”.
Metode “card sort” terbukti dapat meningkatkan hasil belajar siswa penguasaan konsep 20,46% dan penerapan 13,63%. 100% siswa menyatakan bahwa metode card sort menyenangkan dan mampu membuat suasana kelas menjadi hidup dan menyenangkan sehingga siswa menjadi termotivasi ”membedakan jenis-jenis hewan yang halal dan yang haram juga membawa manfaat positif terhadap kemampuan siswa mengungkapkan hasil pembelajaran melalui kata- kata dan berfikir kritis.
Space-time mapping relationships in sensorimotor communication during asymmetric joint action
Authors: Zhang Ke , Tong Xin , Yang Shaofeng , Hu Ying , Zhang Qihan , Bai Xuejun 
Published: January 2024

Background
Sensorimotor communication is frequently observed in complex joint actions and social interactions. However, it remains challenging to explore the cognitive foundations behind sensorimotor communication.

Methods
The present study extends previous research by introducing a single-person baseline condition and formulates two distinct categories of asymmetric joint action tasks: distance tasks and orientation tasks. This research investigates the action performance of 65 participants under various experimental conditions utilizing a 2 (cooperative intention: Coop, No-coop) × 2 (task characteristic: distance, orientation) × 4 (target: T1, T2, T3, T4) repeated-measures experimental design to investigate the cognitive mechanisms underlying sensorimotor communication between individuals.

Results
The results showed that (1) target key dwell time, motion time, total motion time, and maximum motion height in the Coop condition are more than in the No-coop condition. (2) In the distance task without cooperative intention, the dwell time of T4 is smaller than T1, T2, T3, and its variability of T1, T2, T3, and T4 were no different. In the distance task with cooperative intention, the dwell time and its variability of T1, T2, T3, and T4 displayed an increasing trend. (3) In the orientation task without cooperative intention, the dwell time of T1 is smaller than T2, T3, T4, and variability of the target keys T1, T2, T3, and T4 had no difference. In the orientation task with cooperative intention, the dwell time and variability of the target keys T1, T2, T3, and T4 had increasing trends.

Conclusions
Those findings underscore the importance of cooperative intention for sensorimotor communication. In the distance task with cooperative intention, message senders establish a mapping relationship characterized by “near-small, far-large” between the task distance and the individual’s action characteristics through sensorimotor experience. In the orientation task with cooperative intention, message senders combined sensorimotor experience and verbal metaphors to establish a mapping relationship between task orientation and action characteristics, following the sequence of “left-up, right-up, left-down, right-down” to transmit the message to others.
Organic Farming: The New Success Mantra for Sustainable Agriculture
Authors: Deepthi V. , Sree E. Karuna , Raju G. Shali , Reddy A. Devivaraprasad , Subbaiah K. Venkata , Raghavendrareddy M. , Satish K. Venkata 
Published: January 2024

Organic farming avoids investment in costly chemicals and pesticides. Mrs Neerukonda Satyanarayana adopted organic farming from the year 2015-16. He attended various trainings organized by the Department of Agriculture and Krishi vigyan Kendra, Venkataramannagudem. After that he prepared 14 types of organic inputs, bio fertilizers, bio pesticides on his farm. Banana, Papaya, Vegetables (Brinjal, Tomato, chilli and Spine gourd) and Black gram crops were cultivated in 10 acres area by using the organic inputs. He got a net income of Rs.3 lakhs /ac from Vegetable cultivation. In the case of bananas, he got 1.5 lakhs /ac net income. For Black gram, Rs. 35000/ac net income, and for papaya, 1.5 lakhs.
Company Age and Short-term Debt of Companies Listed on the Nairobi Securities Exchange, Kenya
Authors: Pyoko Oliver Mukweyi , Muchiri Renson 
Published: January 2024

Firms that are listed on the Nairobi Securities Exchange are looking for more cash to support their business operations and carry out particular development projects, thus they are gradually increasing the amount of debt finance that makes up their capital structure. This study aimed to investigate the effect of firm age on short term debt of firms listed on Nairobi Securities Exchange. This study was underpinned on form life cycle theory and pecking order theory. The study used secondary data which was obtained from the listed firms from 2007-2011. Panel data was used and the result showed a positive and significant relationship between firm age and short term debt of firm. From the results, the study recommends that management of companies should carefully consider the company’s age and the impact on debt maturity structure. They should also align short term debt strategies with company’s prospect and long term financial goals. Older firms with stable growth patterns may find short term debt suitable, while younger firms with higher growth expectations may benefit from other debt financing.
Identification and Characterization of Xanthomonas spp. Affecting Fruit Crops Cultivated in Assam, India
Authors: Chetia R. , Routhu Gowtham Kumar , Borah P. K. , Nath B. C. 
Published: January 2024

The present study was carried out to identify the bacterial pathogens affecting different fruit crops and to consign them in proper taxonomic position following different morphological, biochemical and molecular protocols. Diseased samples exhibiting typical symptoms on pomegranate (Punica granatum), mango (Mangifera indica), peach (Prunus persica), and plum (Prunus domestica) were gathered from two locations in Assam (Jorhat and Sonitpur). Through morphological, biochemical, and molecular characterization, the bacterial isolates were identified within the genus Xanthomonas, displaying a broad host range encompassing pomegranate, mango, peach, and plum. Phylogenetic analysis of 16S rRNA gene sequences indicated the isolates as Xanthomonas citri pv. Mangiferae indicae (causing bacterial canker in mango), Xanthomonas axonopodis pv. punicae (responsible for bacterial blight in pomegranate), and Xanthomonas arboricola pv. pruni (associated with bacterial leaf spot in stone fruits). The findings underscore the importance of Xanthomonas in impacting diverse fruit crops, highlighting potential threats to their production.
Design of a Pendulum Impact Cutter to Measure Plant Stalk Cutting Force and Energy
Authors: Rahaman S. , Babu B. Hari , Kumar A. Ashok , Reddy K. Madhusudhana , Rao V. Srinivasa 
Published: January 2024

Aims: A research study was conducted to examine how the blade type, cross-sectional area of stalks and moisture content of the crop is affecting the cutting energy and cutting force needed for the harvesting of blackgram and greengram stalks. A pendulum impact cutter was developed for the measurement of cutting energy and force.
Methodology: The plant was positioned in the stalk holder to replicate the natural arrangement of stalks in a field. Three types of blades such as smooth edge, V-shaped and serrated type were used for the present study.
Results: The experimental findings indicated that an increase in the cross-sectional area of blackgram and greengram stalks resulted in higher cutting energy and cutting force requirements for all the three types of blades. The decrease in moisture content of greengram and blackgram crops leads to increase in cutting energy and cutting force by all the three blades. The reason for increase of cutting energy and cutting force at low moisture content i.e., both plant materials exhibit a fibrous property at low moisture content which holds a higher strength. So, more cutting energy and cutting force is required for cutting at low moisture contents. The serrated type blade exhibited lower cutting energy and cutting force requirements in comparison to the smooth edge and V-shaped types of blades across all stalk diameters. Among three blades, serrated blade is best for cutting of green gram and black gram, which reported less cutting energy and force. The following functional relationship is drawn from this research i.e., the cutting energy and cutting force is directly proportional to the cross-sectional area of stalks and inversely proportional to the moisture content of the crop.
Study the Relationship between Severity of Post-Vaccination with Infection of COVID-19 and Vaccination
Authors: Al-Jelehawy Alaa Hamza Jaber , Sherali Ali Redha Abdulamer 
Published: January 2024

Background: The pandemic illness of coronavirus 2019 is caused by (SARS-CoV-2), it was started from China in December 2019. It speedily disseminate in the world and became a general threat. More than 5 million persons have died in the world.
Aim of the Study: For assessments the relationship between vaccination and severity of post-vaccination with COVID-19 infection.
Methods: This study had been conducted on (120) qRT- PCR confirmed infected individuals by COVID-19 (55 females and 65 males) ages ranging in 18-80 years from September 2023 to December 2023.
Results: In the current study found from 120 patients positive with COVID-19, 65(54.16%) male and were female 55(45.86%), the difference was statistically not significant. The current study showed the age groups (20-30) years and (41-50) were the most affected (21.6%) and (18.6%) respectively. Present result showed that 28 (23.3%) had mild diseases, 40 (33.3%) had moderate diseases, 36 (30%) had severe diseases and16 (13.3) were admitted to critical care, that was statistically significant. In this study, 18\120 (15%) of patients who had received the vaccine against COVID-19 virus where 4\18 (22.22.%) received Pfizer and 14\18 (77.77%) Astra Zeneca.
Conclusion: These urvey exhibited that there was no important difference between females and males.
Transformation of the physical optics integral to the boundary integral and its application to metal scattering problems
Authors: Murasaki Tsutomu 
Published: November 2002

AbstractThe physical optics approximation (PO) is a powerful calculation method in the analysis of the radiation pattern of a reflector antenna and of the radar cross section (RCS). At high frequencies, the computational efficiency of the radiation surface integration is poor. In the present research, a method is proposed in which the radiation surface integral of PO is rigorously transformed to a line integral along the scatterer boundary. Since the line integral is used in this method, the computation time can be reduced in comparison with PO. When the RCS of an arbitrary shape is computed, the shape is often approximated by a combination of planar patches. Therefore, PO and the proposed method are compared with respect to the numerically calculated scattering patterns of a circular disk and a square plate. It is confirmed that these two methods are similar in accuracy. An example of application to a three‐dimensional body is presented. © 2002 Wiley Periodicals, Inc. Electron Comm Jpn Pt 2, 85(12): 30–37, 2002; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/ecjb.10059
Analysis of rib waveguides by a fourth‐order accurate finite‐difference beam‐propagation method
Authors: Yamauchi Junji , Murata Toshiyuki , Nakano Hisamatsu 
Published: November 2002

AbstractWhen a step index waveguide is analyzed by the finite‐difference method, the treatment of the discontinuous refractive index profile is a problem. In this paper, while the boundary condition of the field is taken into account, the improved finite‐difference equation in which the truncation error is reduced to the fourth order is combined with the alternate direction implicit solution method, formulating a three‐dimensional beam propagation method with high computational efficiency. First, by means of the imaginary axis method, an eigenmode analysis of the rib waveguide is carried out so that the effectiveness and validity of the method are proven. Next, a beam propagation analysis is carried out for the rib waveguide taper. By taking into account the discontinuity location of the refractive index, the quantization error is found to be reduced. © 2002 Wiley Periodicals, Inc. Electron Comm Jpn Pt 2, 85(12): 20–29, 2002; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/ecjb.10061
Optical waveguide analysis using a Yee‐lattice‐based modified finite‐difference formula for an arbitrary dielectric interface
Authors: Ando Takashi , Nakayama Hiroki , Yamauchi Junji , Nakano Hisamatsu 
Published: November 2002

AbstractA modified finite‐difference formula including the boundary condition of the field is applied to the eigenmode and propagation analysis of optical waveguides. First, in order to show the effectiveness of the modified finite‐difference formula, the eigenmode solver is formulated using the imaginary axis method based on the Yee lattice. The fundamental mode of a two‐dimensional step‐index slab is computed. It is proved that the discontinuous field at the dielectric interface can be evaluated accurately. Further, a circular fiber is analyzed and its converged field is obtained with a lattice spacing larger than that in the conventional method. Finally, by using the finite‐difference time‐domain method, the propagating wave in a slanted waveguide is analyzed. It is pointed out that the quantization error caused by the staircase approximation can be reduced by the application of the modified finite‐difference formula. © 2002 Wiley Periodicals, Inc. Electron Comm Jpn Pt 2, 85(12): 1–9, 2002; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/ecjb.10078
Pre‐ and postsurgical detection of IgG, IgM, and IgA specific to hydatidosis by ELISA with purified antigen enriched with the 5/B antigen complex
Authors: Doiz Olga , Benito Rafael , Gil Joaquina , Rojas Almudena , Carmen Rubio M. , Osuna Antonio 
Published: November 2002

AbstractAn enzyme‐linked immunoassay (ELISA) using purified 5/B Echinococcus enriched antigen was used to follow IgG, IgM, and IgA antibody levels pre‐ and posttreatment or surgical removal of hydatid cysts. The sensitivity was 97%, 37.5%, and 54.5%, respectively, and the specificity was 95.7%, 100%, and 98.9%, respectively. All isotypes could be detected 3 years after surgical removal of cysts in patients showing no remaining cyst evidence. This was especially true for IgG, which persisted in 85.2% of the patients. The data indicate that antigen purification improves specificity without affecting sensitivity, although this new antigen offers no advantages in the postsurgical monitoring of the patients. Clin. Lab. Anal. 16:295–298, 2002. © 2002 Wiley‐Liss, Inc.
Molecular inflammation hypothesis of aging based on the anti‐aging mechanism of calorie restriction
Authors: Chung Hae Young , Kim Hyon Jeen , Kim Kyu Won , Choi Jae Sue , Yu Byung Pal 
Published: November 2002

AbstractAccumulating evidence strongly suggests that oxidative stress underlies aging processes. Research provides consistent evidence that calorie restriction (CR) reduces age‐related oxidative stress and has anti‐inflammatory properties. However, information is lacking on the molecular mechanism that would better define the interrelation of reactive oxygen species and nitrogen species and the pro‐inflammatory states of the aging process. In this review, the biochemical and molecular bases of the inflammatory process in the aging process are analyzed to delineate the molecular inflammation hypothesis of aging. The key players involved in the proposed hypothesis are the age‐related upregulation of NF‐κB, IL‐1β, IL‐6, TNFα, cyclooxygenase‐2, and inducible NO synthase, all of which are attenuated by CR. Furthermore, age‐related NFκB activation is associated with phosphorylation by IκB kinase/NIK and MAPKs, while CR blocked these activation processes. The modulation of these factors provides molecular insights of the anti‐inflammatory action of CR in relation to the aging process. Based on available finding and our recent supporting evidence, we prefer to use “molecular inflammation” to emphasize the importance of the molecular reaction mechanisms and their aberrance, predisposing to fully expressed chronic inflammatory phenomena. It was further proposed that CR's major force of the regulation of redox‐sensitive inflammation may well be its life‐prolonging action. Microsc. Res. Tech. 59:264–272, 2002. © 2002 Wiley‐Liss, Inc.
Effect of time of restriction on the decrease in mitochondrial H2O2 production and oxidative DNA damage in the heart of food‐restricted rats
Authors: Gredilla R. , López‐Torres M. , Barja G. 
Published: November 2002

AbstractIn the present study, the question if medium‐term (4 months) caloric restriction (40%) decreases mitochondrial H2O2 production and oxidative DNA damage was investigated. Caloric restriction (CR) is the only experimental manipulation that increases maximum life span. Previous long‐term CR studies have showed that CR decreases the mitochondrial rate of free radical production in diverse tissues and species. Those studies agree with the idea that the superior longevity of the restricted animals can be partly due to their lower mitochondrial rate of free radical generation. However, caloric restriction effects strongly depend on implementation time. Previous studies have shown that the decrease induced by CR on oxygen radical generation and oxidative damage to mitochondrial DNA occurs after 1 year but not after 6 weeks of restriction. In the present investigation, mitochondrial H2O2 production did not change in medium‐term (4 months) caloric restricted animals, and, in agreement with that, no differences were found in either mitochondrial or nuclear oxidative DNA damage between restricted and ad libitum–fed animals. These results confirm the importance of the time of CR implementation, and show that time longer than 4 months is needed to decrease the mitochondrial rate of free radical generation and the oxidative damage to mtDNA in the rat heart. Microsc. Res. Tech. 59:273–277, 2002. © 2002 Wiley‐Liss, Inc.