bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tibor Monostori, Saavedra Fajardo y el mito de la diplomacia ingeniosa (Cien documentos nuevos, una vida reconsiderada)
Authors: Sáez Adrián J. 
Published: December 2023

Review of: Monostori, T., Saavedra Fajardo y el mito de la diplomacia ingeniosa (Cien documentos nuevos, una vida reconsiderada), trad. M.ª del C. de Bernardo Martínez, Madrid, Guillermo Escolar, 2021.
Avaliação dos elementos essenciais de um programa de gerenciamento de antimicrobianos: perspectiva dos profissionais de saúde em um hospital de Ensino
Authors: VIANA Catiane Costa , SANCHES Alessandra , LEITE Edna Marilea , BERTOLLO Caryne Margotto , SOUSA Waleska Jaclyn , MEDEIROS Amanda Fonseca , MARTINS Maria Auxiliadora 
Published: December 2023

Objetivos: Avaliar os elementos essenciais de um programa de gerenciamento de uso de antimicrobianos (PGA), sob a perspectiva dos profissionais de saúde, em um hospital público de ensino no sudeste do Brasil. Métodos: Neste estudo transversal foi aplicado um questionário baseado nas diretrizes da Agência Nacional de Vigilância Sanitária (Anvisa) e nas recomendações do Centers of Disease Control and Prevention (CDC). O questionário foi disponibilizado na plataforma Google Forms e foi enviado convite à equipe de saúde e à direção do hospital com um link de acesso ao questionário. As respostas foram tabuladas utilizando o software Excel versão 2003 (Microsoft Corporation, Redmond, Washington, USA). Resultados: Trinta participantes responderam ao questionário, englobando profissionais que trabalham nos seguintes departamentos: farmácia hospitalar (17; 56,7%), laboratório de análises clínicas (3; 10,0%) e serviço de controle de infecções hospitalares (2; 6,7%), diretoria e lideranças (2; 6,7%) e outros profissionais de saúde (6; 20,0%). Todos os participantes demonstraram ciência sobre a existência do PGA no hospital. Conclusão: Observou-se grande semelhança entre o PGA avaliado e a diretriz da Anvisa. O nível de desenvolvimento da PGA no hospital estudado pode contribuir para aumentar a efetividade e segurança do tratamento, para reduzir a resistência microbiana e a morbimortalidade, bem como os custos dos cuidados de saúde. São recomendadas ações contínuas para desenvolver estratégias de PGA e monitorizar os seus resultados em ambientes hospitalares.
Penerapan Sistem Digitalisasi dan Kompetensi SDM Pada UMKM Systematic Literature Review
Authors: Agus Munandar  , Santy Wijaya  , Kemas Dedy Kusdianto  , R. Dian Wirdiansyah  , Franki Slamet  
Published: December 2023

Tujuan dari penelitian ini guna mendapatkan bukti empiris mengenai hubungan kompetensi SDM dalam implementasi sistem digitalisasi data akuntansi pada UMKM. Topik penelitian ini terkonsentari pada ruang lingkup digitalisasi akuntansi. Metodologi penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan teknik Systematic Literature Review. Materi yang digunakan dalam penelitian ini menggunakan publikasi ilmiah melalui google scholar dengan cara mengumpulkan jurnal atau penelitian publikasi periode 2021-2022 dengan kata kunci digitalisasi akuntansi. Pencarian jurnal melalui google scholar memperoleh 24 jurnal yang berkaitan dengan digitalisasi akuntansi. Hasil penelitian ini menunjukkan bahwa proses penerapan sistem digitalisasi informasi akuntansi pada UMKM dipengaruhi kompetensi sumber daya manusia yang memahami alur atau proses akuntansi serta didukung ketersediaan sarana dan prasarana terhadap pelaksanaan sistem digitalisasi UMKM. Digitalisasi pelaporan keuangan mempercepat arus informasi di perusahaan menjadi lebih cepat sehingga keputusan dan strategi dapat segera diambi dan dilaksanakan untuk keberlanjutan usaha.

Kata kunci: Akuntansi, Kompetensi SDM,UMKM, Sistem Digitalisasi
Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Seluruh Bank Syariah Di Bursa Efek Indonesia
Authors: Aji Putra Bima Satria , Lilianti Emma , Emilda Emilda 
Published: December 2023

Tujuan penelitian ini adalah untuk mengetahui peran good corporate governance yang diukur melalui variabel Dewan Komisaris dan Dewan Pengawas Syariah terhadap profitabilitas yang diukur melalui return on asset (ROA) pada perbankan syariah di Bursa Efek Indonesia. Teknik pengambilan sampel adalah purposive sampling yaitu dengan menetapkan kriteria tertentu dan menggunakan teknik pengumpulan data time series. Berdasarkan kriteria yang telah ditentukan terdapat 5 sampel perusahaan yang memenuhi kriteria tersebut. Penelitian ini mengumpulkan data periode tahun 2018-2021, sehingga memperoleh data observasi sebanyak 80 sampel data. Teknik analisis data yang digunakan yaitu Analisis Regresi Linier Berganda.
Hasil uji hipotesis menunjukkan bahwa secara simultan terdapat pengaruh variabel dewan komisaris dan dewan pengawas syariah terhadap profitabilitas, secara parsial terdapat pengaruh variabel dewan komisaris terhadap profitabilitas, variabel dewan pengawas syariah tidak berpengaruh secara parsial. Besaran koefisien determinasi adalah sebesar menunjukkan bahwa besarnya nilai adjusted R square sebesar 0.457. Ini menunjukkan bahwa 45.7% variasi variabel dependen dapat dijelaskan oleh variabel independen yang artinya pengaruh variabel independen terhadap variabel dependen yaitu sebesar 45.7%. Sedangkan sisanya yakni sebesar 54.3% dipengaruhi oleh variabel lain diluar dari penelitian ini.
Analisis Perhitungan Biaya Produksi Dalam Menentukan Harga Jual Bakso Pada PT Juragan Group Sejahtera
Authors: Rahmahwati Nur , Aryo Arifin Mohammad , Sudiyanto Totok 
Published: December 2023

Penelitian ini bertujuan untuk mengetahui perhitungan biaya produksi dalam menentukan harga jual bakso frozen pada PT. Juragan Group Sejahtera. Perhitungan biaya produksi dengan menggunakan metode full costing dan penetapan harga jual dengan menggunakan metode cost plus pricing. Jenis Penelitian yang digunakan adalah penelitian deskriptif kualitatif serta data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak perusahaan seperti data hasil wawancara dan dokumentasi. Populasi dalam penelitian ini adalah biaya produksi pada proses pembuatan bakso frozen selama tahun 2021. Sampel ditentukan berdasarkan purposive sampling dengan menggunakan sampel laporan biaya produksi pada PT Juragan Group Sejahtera pada tahun 2021. Dari hasil analisis data, Hasil penelitian ini menunjukkan bahwa perhitungan harga pokok produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full costing. Harga pokok produksi yang dihitung dengan menggunakan metode perusahaan yaitu sebesar Rp. 73.540 untuk bakso frozen daging ayam dan Rp. 126.335 untuk jenis bakso frozen daging sapi. Sedangkan menurut metode full costing yaitu sebesar Rp. 75.306 untuk jenis bakso frozen daging ayam dan Rp. 128.010 untuk produk bakso frozen daging sapi. Hal ini disebabkan karena adanya perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan alat produksi, dan biaya depresiasi pada produk bakso frozen. Selain itu, penetapan harga jual perusahaan hanya melakukan estimasi dari perhitungan harga jual per kg bakso frozen dengan tingkat mark up 30% yaitu sebesar Rp. 165.000 untuk bakso frozen daging sapi dan Rp. 95.000 untuk bakso frozen daging ayam. Sedangkan dengan menggunakan metode cost plus pricing dengan mark up sebesar 40% harga jual lebih tinggi sebesar Rp. 100.594 untuk jenis bakso frozen daging ayam dan Rp. 169.109 untuk jenis bakso frozen daging sapi. Jadi, penetapan harga jual harus dilakukan secara tepat karena harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing, sedangkan harga jual yang terlalu rendah akan menyebakan kerugian bagi perusahaan.
Pengaruh Audit Tenure, Time Budget Pressure, dan Fee Audit terhadap Audit Quality Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021
Authors: Sanjaya Marco , Anggraeni Dian 
Published: December 2023

Dilaksanakannya penelitian ini bertujuan untuk melihat pengaruh Audit Tenure, Time Budget Pressure, dan Fee Audit terhadap Audit Quality pada perusahaan sektor makanan dan minuman yang tergabung di BEI tahun 2017 – 2021. Dalam penelitian ini digunakan populasi berupa perusahaan makanan dan minuman yang tergabung di BEI 2017 – 2021 dan ditetapkan sebanyak 13 perusahaan sampel. Penelitian ini menggunakan uji regresi logistik. Dari penelitian yang dilaksanakan ditetapkan kesimpulan bahwa (1) tidak ada pengaruh yang diberikan Audit Tenure pada Audit Quality, (2) terdapat dampak negative yang diberikan Time Budget Pressure pada Audit Quality, (3) terdapat pengaruh positive yang diberikan Fee Audit pada Audit Quality (4) terdapat dampak yang diberikan seluruh variable secara bersamaan pada Audit Quality.
Analisis Penerapan Tax Amnesty Terhadap Rasio Pajak Secara Nasional Dan Regional (Kabupaten Dan Kota Serang, Kabupaten Lebak, Pandeglang & Kota Cilegon)
Authors: Darma Sapta Setia , Sudarti Zulva 
Published: December 2023

The research for the 2021/2022 academic year is aimed at the application of tax amnesty (tax forgiveness) to tax ratios nationally and at KPP Pratama Cilegon, KPP Pratama Serang Timur, KPP Pratama Serang Barat, KPP Pratama Pandeglang & Lebak (KPP Pratama in Serang, Pandeglang, Lebak, Cilegon Regency). Tax Amnesty is a policy in the field of taxation set by the government with the approval of the House of Representatives, this policy provides forgiveness for mistakes that have been made by taxpayers in carrying out their tax obligations in the field of Income Tax (PPh), Value Added Tax of Goods and Services (PPN), and Luxury Goods Sales tax (PPnBM) until the 2015 Fiscal Year.
The 2016 Tax Amnesty Policy, which among others aims to increase tax revenues and add to the taxation database, as well as an increase in the tax ratio, therefore, to see the results or impacts, it is necessary to assess or observe the condition of tax revenues, taxation databases and GDP (Domestic Product). Gross) before and after the effective period of the Tax Amnesty policy. This research aims to determine the growth of the tax ratio before and after the 2016 tax amnesty policy nationally and regionally and compare the results.
This research method went through several stages, including collecting data on tax revenues and gross domestic product nationally in the period before and after the implementation of the 2016 tax amnesty policy and then calculating the tax ratio. Furthermore, the same steps are carried out regionally (KPP Pratama in Serang, Pandeglang, Lebak, Cilegon Regency). And then compare the results between national and regional to find out how the growth of the tax ratio both nationally and regionally after the tax amnesty policy
Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)
Authors: Winiadi Nicky , Aprilyanti Rina , Novianti Rini 
Published: December 2023

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah laporan keuangan pada perusahaan manfaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2017 - 2021.
Penentuan sampel dilakukan dengan menggunakan purposive sampling dengan jumlah sampel sebanyak 10 perusahaan selama periode 5 tahun pengamatan sehingga total sampel sebanyak 50. Pengujian ini menggunakan regresi linear berganda. Dari penelitian ini dapat disimpulkan bahwa adanya pengaruh antara profitabilitas dengan nilai perusahaan sedangkan leverage beserta kebijakan deviden tidak memiliki pengaruh terhadap nilai perusahaan
Analisis Komparatif Kinerja Keuangan Sebelum dan Sesudah Akuisisi pada PT Bank KB Bukopin Tbk Periode 2018-2022
Authors: Rashinta Messaluna  , Winarni  , Septian Yudha Kusuma  
Published: December 2023

Penelitian ini bertujuan untuk membandingkan kinerja keuangan pada PT Bank KB Bukopin Tbk sebelum dan sesudah akuisisi dengan menganalisis perbedaan signifikansi pada rasio profitabilitas yaitu Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Net Profit Margin (NPM) dan Beban Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan data sekunder berupa laporan triwulan keuangan dua tahun sebelum dan sesudah akuisisi. Teknik sampling menggunakan sampling jenuh. Alat uji hipotesis menggunakan uji beda Uji Wilcoxon Signed Rank Test. Hasil dari uji beda menunjukan terdapat perbedaan signifikan kinerja keuangan pada Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Net Profit Margin (NPM) dan Beban Operasional Pendapatan Operasional (BOPO) sebelum dan sesudah akuisisi pada PT Bank KB Bukopin Tbk.
Kata kunci : Akuisisi, Kinerja Keuangan, Wilcoxon Signed Rank
Complications in Digital Subtraction Angiography: Initial Three Years of Experience
Authors: CİVLAN Serkan , BERKER Berk Burak , YAKAR Fatih , TEKE Eylem , ÇOŞKUN Erdal 
Published: December 2023

Purpose: In this study, we describe the complications we encountered during digital subtraction angiographies (DSA) in our initial three years of experience and evaluate the risk factors in our patient population.
Materials and methods: A series of 507 patients with different pathological processes were diagnosed via digital subtraction angiography (DSA) in our institution from April 2019 through May 2022 and were retrospectively evaluated. During the angiography, the date of the procedure, patient age, gender, comorbidities, catheter types, number of catheters used, and all procedure-related complications were recorded, even if they did not cause any neurological sequelae. Complications were categorized as neurological, non-neurological, or local.
Results: Our study included a total of 507 patients. Of these, 256 (50.5%) were male, and 251 (49.5%) were female. The mean age of patients was 49.2 years (range 5-91). The most preexisting comorbidity in patients was hypertension (22.5%). Of 507 patients, a total of 10 patients had either a neurological complication, radiological complication, or angio-site-related complication, and the overall rate of complications was 0.02%. In 6 patients with neurological complications, 3 (0.6%) had permanent neurological deficits, and 3 (0.6%) had transient deficits. In 4 patients with non-neurological complications, asymptomatic vasospasms were encountered in two cases; internal carotid artery (ICA) dissection was experienced in one case, and scrotal hematoma was observed in one case.
Conclusion: Complications following DSA are rare but must be minimized with knowledge of the characteristics of the patients and determining the proper indication. Although the risk is low, complications such as thromboembolism can cause permanent neurological deficits and even death.
O ENSINO ESCOLAR E O DESENVOLVIMENTO PSÍQUICO DE V.V. DAVÍDOV
Authors: Lima Ana Paula Arantes , Aquino Orlando Fernández , Resende Marilene Ribeiro 
Published: December 2023

Na presente resenha, temos a intenção de apresentar à comunidade acadêmica, o importantíssimo livro de V. V. Davídov La enseñanza escolar y el desarrollo psiquico. Moscú: Editorial Progreso, 1988, 278 p. Trabalharmos com a publicação da obra em espanhol, porque não existe edição brasileira, em português. Cabe ressaltar que uma parte da academia da área de educação tem sido privada do conhecimento dessa obra. Justifica-se, assim, a sua divulgação devido à sua importância para as pesquisas no campo da didática, do ensino e da aprendizagem.
PROGRAMAS DE FORMAÇÃO EM SERVIÇO: uma experiência com o PROFA, PCN EM AÇÃO E EAD.
Authors: Mello Lucrécia Stringhetta 
Published: December 2023

Este estudo oferece uma análise da conjectura dos programas de requalificação docente, decorrentes da política educacional da década de 1990 para a formação em serviço. Trata de uma análise acerca da política dos programas e da mediação realizada pelos teóricos que sustentam a referida proposta, destacando os conceitos de formação continuada e competência. O estudo evidenciou que os programas PROFA, PCN em AÇÃO e EAD enfatizavam a prática docente em sua dimensão cotidiana, e contribuiu para a reconstrução do processo de ensino/aprendizagem dos docentes envolvidos. Palavras-chave: Programas de Formação, formação continuada, processo de aprendizagem.
UMA EXPERIÊNCIA EM CONSTRUÇÃO DE INOVAÇÃO CURRICULAR NO ENSINO SUPERIOR
Authors: Linhares Martha Maria Prata , De Sousa Waleska Dayse Dias , Lopes Sônia Maria Gomes , Silva Washington Abadio , Campos Luiz Antônio Silva , Martins Rosane Aparecida de Sousa 
Published: December 2023

O artigo apresenta os resultados de uma pesquisa sobre currículos inovadores no ensino superior. Os fundamentos teóricos estão embasados em estudos bibliográficos e propostas curriculares que tem como característica a inovação curricular. Foi objetivo da investigação, a construção de um currículo inovador para cursos de Licenciaturas e Serviço Social para uma instituição federal de ensino superior. O trabalho foi desenvolvido a partir do levantamento e da análise de projetos e propostas que se dizem inovadoras. No transcorrer da investigação, estudo e construção do currículo, o grupo de professores envolvidos percebeu um processo de ruptura que exigiu flexibilidade, humildade, abertura para pensar o novo e o respeito ao pensamento do outro O trabalho de pesquisar, trazer ao grupo suas idéias, criar, debater a criação curricular e modificá-la; tornar a pesquisar, aliar o fazer e o pensar, foi uma forma de investigação e ação que produziu conhecimentos e a formação profissional do grupo envolvido. Na construção da proposta curricular, percebeu-se a necessidade de uma formação continuada para os professores universitários que irão atuar na implantação da proposta. Outro ponto destacado pelo artigo é a necessidade de rever posturas e apurar o espírito crítico-reflexivo dos envolvidos nos processos educativos. O trabalho socializa a construção de uma proposta de desenho curricular planejada com um conjunto de pressupostos que caracterizam as inovações curriculares.Palavras-chave: Inovação Curricular; Formação de Professores; Ensino Superior; Ciclo Comum de Formação.
THE INFLUENCE OF MESENCHYMAL STEM CELLS ON THE DYNAMICS OF REGULATOR OF ENDOTHELIAL PROLIFERATION EXPRESSIONS IN THE BRAIN STRUCTURES OF RATS WITH EXPERIMENTAL ALZHEIMER-TYPE DEMENTIA
Authors: Pavlova O.O. , Lukyanova E.M 
Published: December 2023

Background. Despite numerous studies, the assessment of the functional state of the vascular endothelium by determining the localization of cells, producers of the endothelial proliferation factor, and measuring the intensity of its production in the brain of rats with dementia of Alzheimer type is of great relevance.
Objective: to investigate the impact of mesenchymal stem cells on the functional state of the endothelium of brain vessel in rats with Alzheimer-type dementia by assessing the optical density of brain structures expressing the endothelial proliferation factor.
Results. In neurons of the CA1 zone of the hippocampus in gr. SС-14 and in In SС-28, SС-28-MSC, the optical density of cytoplasm marked by endothelial proliferation factor, compared to the control, was 3.6, 1.5, and 2.0 times lower, respectively, and in cortical neurons it did not differ from the control level. After injections of mesenchymal stem cells in all studied groups, there was a decrease in the optical density of labeled factor proliferation of the endothelium of the cytoplasm of cortical neurons and more significantly - in hippocampus neurons (especially in the SС-14-MSC group).
Conclusions. In rats with scopolamine-induced dementia of the Alzheimer's type, after 14 days of the "regeneration" period, compared to controls the expression level of vascular factor in hippocampal neurons was significantly lower than that in cortical neurons, which is associated with their greater degree of damage depending on the duration of scopolamine administration, Less active production and more significant reception of endothelial proliferation factor by endotheliocytes was accompanied by a decrease in the optical density of the correspondingly labeled plasma. The introduction of mesenchymal stem cells, probably due to stimulation by the growth factors in them, leads to the activation of the proliferation of the vascular endothelium and a decrease in the synthesis of the own factor of endothelial proliferation.
CHALLENGES AND OPPORTUNITIES IN DEVELOPING ENGLISH-LANGUAGE EDUCATIONAL ENVIRONMENT IN MEDICAL EDUCATION DURING CRISIS SITUATIONS
Authors: Bilko V.V. , Borzykh O.A. , Lavrenko A.V. , Kaidashev I.P. 
Published: December 2023

The article deals with the role of English as a language of medical academic instruction in modern conditions that is gaining a particular relevance both in Ukraine and around the world. Knowledge of professional English facilitates the integration into the global scientific and educational space, opens up new opportunities for both students and teachers. Ensuring the quality of education in the context of the coronavirus infection pandemic, time of uncertainty, and military operations is of particular importance. After all, the quality of education depends not only on the scientific and methodological support of academic disciplines, but also on the use of the latest forms and methods of teaching, the relevance of the content to current trends and events in the world, which is impossible without the use of English as a language of international medical communication.
The purpose of the study is to reveal the characteristic features of the creation of the English-language educational environment in medical education and to determine their role in the perception and assimilation of educational material by students of higher medical education in crisis situations. Poltava State Medical University is diligently striving to establish and maintain a thriving and supportive English-language educational environment.
The creation of English-language educational environment in medical education and its role in ensuring the professional development of students and teachers of higher medical education is of global importance for further use in professional activities. In crisis situations, its preservation and development is an important area of work of a higher education institution, in particular Poltava state medical university. Hence, it can be stated that the creation of the English-language educational environment at Poltava State Medical University fosters the professional and personal development of both students and teachers, enabling all participants in the educational process to unleash their full potential.