bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH APLIKASI E – FILING TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI HONDA ASTRA MOTOR CABANG BANDUNG
Authors: Sundari Rima , Diawati Prety , Khairunnisa Dina 
Published: January 2024

Pajak merupakan salah satu penerimaaan negara terbesar yang dipergunakan untuk membiayai segala pengeluaran negara . Penerimaan pajak juga nantinya akan dikembalikan lagi kepada masyarakat dengan manfaat yang dapat diterima berupa pembangunan nasional seperti fasilitas transportasi, fasilitas pendidikan, fasilitas sarana dan pra sarana, dan fasilitas Kesehatan. Oleh karena itu, seorang wajib pajak diharuskan untuk menaati kepatuhan wajib pajak sesuai dengan regulasi perpajakan yang diberlakukan. Dengan adanya sistem e – filling diharapkan dapat memudahkan wajib pajak dalam menyampaikan SPT karena prosesnya dapat dilakukan kapan saja dan dimana saja. Maka dari itu tujuan dilakukan penelitian ini untuk mengetahui Pengaruh Aplikasi E – Filing Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Pada Pegawai Honda Astra Motor Cabang Bandung. Metode penelitian yang digunakan adalah kuantitatif. Dalam penelitian ini pengumpulan data menggunakan data primer yang diperoleh dengan kuisioner yang diberikan kepada 42 responden ialah wajib pajak orang pribadi yang merupakan pegawai Honda Astra Motor Bandung. Dalam penelitian ini alat ujinya menggunakan uji validitas, uji reliabilitas, analisis korelasi spearman rank, analisis regresi linier sederhana, uji koefisien determinasi, dan uji t.
PENGARUH AUDIT OPERASIONAL TERHADAP SISTEM AKUNTANSI PENJUALAN PADA PT. CARDIG LOGISTIK INDONESIA
Authors: Indra Dr Indra Firmansyah , Dian Rahayu Elok Melinia 
Published: January 2024

Perusahaan-perusahaan di Indonesia saat ini semakin bekembang pesat, hal ini ditandai dengan semakin banyaknya dan beratnya persaingan dunia usaha, seperti perusahaan-perusahaan jasa. PT Cardig Logistik Indonesia (CLI) merupakan salah satu perusahaan yang bergerak dibidang logistik di Indonesia. penerapan sistem penjualan pada perusahaan-perusahan masih banyak yang belum efektif, seperti adanya penggelapan dana yang dilakukan oleh pihak pemasaran yang tidak memberikan laporan yang sesuai dengan penjualan yang sebenarnya serta tidak adanya pencatatan laporan keuangan yang jelas. Oleh karena itu diperlukan suatu sarana yang dapat menilai aktivitas manajemen dalam kegiatan operasi perusahaan yaitu berupa audit operasional. Penelitian ini bertujuan untuk mengetahui pelaksanaan audit operasional, sistem akuntansi penjualan, dan pengaruh audi operasional terhadap sistem akuntansi penjualan. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan melakukan survey lalu menggambarkan, menganalisis dan kemudian menarik kesimpulan. Analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Normalitas, Regresi Linier Sederhana, Uji Korelasi, Koefisien Determinasi, Uji t dengan menggunakan alat uji SPSS 26. Hasil mengujian uji t yang di lakukan menggunakan SPSS, didapatkan hasil yaitu terdapat pengaruh yang signifikan audit operasional terhadap sistem akuntansi penjualan.
GREEN SUPPLY CHAIN: MODEL ERP UNTUK KOPERASI KECIL DALAM MENGURANGI BIAYA OPERASIONAL
Authors: Tanjung Riani , Rahmawati Ariska Yuni , Anti Desak Made Sri Geby 
Published: January 2024

A cooperative is an economic entity that is unique, namely ownership and purpose business involving members. In cooperatives, apart from being a business owner, members at the same time become perpetrators or actors in operating the business. Cooperatives are business entities that collectively achieve the goals of the individuals who are members. The small farming industry, despite the second food and drink production, often faces many challenges in managing their product. KPSBU as provider credit of small farming industry members has scheduled the delivery chain. This abstract introduces the concept of a Green Supply Chain tied to the specific needs of small-scale credit providers in a small farming sector. By examining the potential benefits and addressing the challenges faced by these farmers to reduce such costs which caused by their activity, this study aims to shed light on practical strategies for developing cost-effective and environmentally sustainable supply chain practices in the context of small-scale corps called the ERP model. Through case studies and analyses, this research provides insights that can empower small farmers to navigate the intersection of economic viability and environmental stewardship by adapting and comparing the cost with the efficiency of maximum output.
Determinants of financial performance on tax avoidance moderated by transfer pricing (empirical study on energy companies listed on IDX 2018 - 2022)
Authors: Indupurnahayu  , Renea Shinta Aminda  , Immas Nurhayati  , Widyatmanto Setyawan  
Published: January 2024

The problem in the object of this study is about Company Size, receivables, debt, costs, and profits against tax avoidance and how the results when moderated transfer pricing. The study aims to analyze company size, receivables, debt, costs, profits against tax avoidance through transfer pricing. The research method used is quantitative method with secondary data. Data collection through interview techniques and documentation data collection by recording or collecting data on energy companies listed on the IDX for 2018-2022. From a population of 82 companies, a sample of 52 companies was obtained using purposive sampling according to criteria. Testing panel data regression model data with Chow Test and Hausman Test techniques using E-views application. The results prove that the performance of energy companies: Company Size, receivables, debts, costs, and profits have a significant positive effect on tax avoidance, and transfer pricing moderation positively affects the financial performance of energy companies on tax avoidance.
PENGETAHUAN PERAWAT MEMBERIKAN HIGH QUALITY CPR DAN KESIAPSIAGAAN DALAM MANAJEMEN BENCANA DI INSATALASI GAWAT DARURAT DI 4 RUMAH SAKIT DAERAH DI KAB. SEMARANG
Authors: Maksum  , Dewi Siyamti  , Purnomo  
Published: January 2024

Blockage of coronary arteries causes problems in the heart's electrical system, one of them is cardiac arrest occurs suddenly at any time and at anyone. The heart failure caused the supply of food to organs to decrease. As health workers, knowledge of High-QualityPR must be maintained by nurses in dealing with cardiac arrest, and as part of preparedness, nurses carry out their duties when disaster occurs. Objective: This research aims to determine nurses' knowledge of improving High-Quality CPR capabilities in practice settings and in disaster activities. Research method: this research used qualitative descriptive design using the Convenience Sampling Technique, namely sampling taken based on the wishes of the researcher based on convenience, adequacy, and cooperation. Research solution: nurses in carrying out their duties in health services and disaster preparedness must know High-Quality CPR and carry out activities to reduce disasters in patients who experience cardiac arrest problems. Conclusion: This research is expected to confirm in provision High Quality CPR services.
Keywords: Cardiac Arrest, High-Quality CPR, Knowledge
EFEKTIVITAS PEMBERIAN CHURROS MIX KELORINA TERHADAP PERUBAHAN STATUS GIZI PADA BALITA STUNTING
Authors: Vera Virgia  , Widiyawati Rina 
Published: January 2024

The problem of stunting is a classic health problem that is complicated to solve considering the many factors that influence the incidence of stunting itself. Churros, as one of the most popular snacks among the public, can be combined with moringa flour which is rich in nutrients and has been proven clinically and in the field to help overcome the problem of stunting in Indonesia. The purpose of this study was to analyze the effectiveness of giving kelorina churros mix on increasing the weight of toddlers with stunting in the Mojokerto Regency area. The research design used was pre-experimental with a static group comparison design approach. The population in this study were all toddlers with stunting in the Mojokerto Regency under the working area of the Sooko Health Center, Gondang Health Center and Jatirejo Health Center. The variable in this study was the stunting toddler's height. Analysis test was carried out using the Wilcoxon test and the Mann-Whitney test. From the results of the Mann-Whitney test, it was obtained a significance value (p value) of 0.013 <0.05 so it can be concluded that there is a significant difference between the two research groups.
Keywords: Churros Mix Kelorina, Stunting, Toddler
Los beneficios contables y fiscales en el régimen de las Actividades Agrícolas, ganaderas, silvícolas y pesqueras
Authors: Olarte-García Marcela , Hidalgo-Barrios Blanca Vianey , Flores-Barrios Leonardo 
Published: January 2024

La estabilidad económica y alimentaria de los países, depende en gran parte de su sector primario. En México la gran diversidad de microclimas distribuidos en todo el territorio nacional hace que podamos producir gran variedad de alimentos, pues las características apropiadas para cultivos con alta resistencia a la falta de agua (Gobierno de México, 2023).
El objetivo de esta investigación es analizar los beneficios contables y fiscales en el régimen de las Actividades Agrícolas, ganaderas, silvícolas y pesqueras aplicables a las personas físicas y morales. Es importante mencionar que los empresarios que tributen en este régimen conozcan las obligaciones que le corresponden presentar, así como también las nuevas disposiciones fiscales su época y periodo de presentación.
Remote Sensing for Deforestation in Rural Areas of Ghana
Authors: Appiah Patience 
Published: January 2024

Purpose: The main objective of this study was to investigate remote sensing technology for deforestation in rural areas of Ghana.
Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library.
Findings: The findings revealed that there exists a contextual and methodological gap relating to remote sensing for deforestation in rural areas of Ghana. Preliminary empirical review illuminated the multifaceted nature of deforestation in this region. It harnessed remote sensing technology and drew upon theories such as environmental determinism, Land-Use and Land-Cover Change (LUCC), and spatial diffusion to unveil the complex drivers and spatial patterns of deforestation. These findings underscore the crucial role of the natural environment, human activities, and diffusion processes in shaping deforestation dynamics. The study's relevance extends to policymakers, NGOs, and local communities, offering a foundation for evidence-based decision-making and sustainable land management practices that balance economic development with environmental conservation. Ultimately, this interdisciplinary approach enhances our understanding of deforestation and informs strategies to address this pressing environmental challenge.
Unique Contribution to Theory, Practice and Policy: Environmental Determinism Model, Land-Use and Land-Cover Change (LUCC) Theory and the Spatial Diffusion Theory may be used to anchor future studies on deforestation. Based on the study's findings on "remote sensing for deforestation in rural areas of Ghana," key recommendations include strengthening forest conservation policies, enhancing remote sensing capacity for monitoring, promoting community engagement and education on forest conservation, and emphasizing continued research and monitoring efforts to adapt and refine conservation strategies in response to evolving deforestation patterns and drivers. These recommendations aim to mitigate the impacts of deforestation, protect vital ecosystems, and support the livelihoods of local communities in rural Ghana.
Effects of International Climate Policy on Renewable Energy Consumption: The Context of the Kyoto Protocol
Authors: Haque Mohammad Aynal 
Published: January 2024

Purpose: The key objective of this study is to explore the effect of the Kyoto Protocol on Renewable Energy Consumption at the national level.
Methodology: The study employed the matching and difference-in-differences (DiD) estimation approaches. The study analysis is based on secondary resources assessed through openly access documents, journals, and libraries. Data used in the analysis were collected from publicly available data sources.
Findings: The study finds that the Kyoto Protocol has a significant and positive impact on renewable energy consumption at the national level in the Annex I countries compared to non-Annex I countries. It indicates that there has been a specific effect of the Kyoto Protocol on renewable energy in Annex I countries since these countries were legally bound with emissions reduction commitments of the Protocol. Findings indicate that Annex I countries overlooked environmental pollution at the early stages of their economic and industrial development, but with their higher economic development, they are taking measures to prevent environmental pollution, such as increasing REC. Findings here reckon with the argument of the effectiveness of global climate governance in mitigating climate change effects.
Unique Contribution to Theory, Practice and Policy: Findings support the Environmental Kuznets Curve (EKC) proposition. Results stresses on the effectiveness of global climate governance for mitigating climate change effects. In this context, rich countries should deliver more financial and technological supports to poor countries.
Seguimiento a graduados de la carrera de Terapia Respiratoria. Año 2021 y 2022
Authors: Hernández Roca Cristina Victoria , Paliz Sánchez Cindy Del Rocio , Riccardi Palacios Jhonny Gustavo , Bernal Martínez Elsa María 
Published: January 2024

El objetivo de este trabajo fue comparar las encuestas de seguimiento a graduados de la carrera de Terapia Respiratoria de la Facultad de Ciencias de la Salud en el periodo de mayo – septiembre 2021 y noviembre 2021 – abril 2022. La metodología utilizada es de tipo observacional, transversal y analítica, partiendo de los resultados de las encuestas de diagnóstico SAG00 realizadas a los graduados, facilitados por la secretaria de la carrera y se contactaron a los encuestados a través del correo electrónico como también vía telefónica para obtener la información. Se graduaron 66 estudiantes de la promoción de
ingreso del 2016 - año de graduación 2021, y graduó a 46 estudiantes, de Seguimiento a Graduados noviembre 2021-abril 2022 encuestando a 17 alumnos. Se calculó el estadístico de prueba para la diferencia de dos proporciones, la hipótesis nula se plantea como la H0: p1-p2=0, en una prueba bilateral; con un nivel de confianza del 99% y ?=1%. Los resultados arrojan un predominio del nivel satisfactorio en ambas encuestas en relación a competencias generales, ampliar horas de práctica y asignaturas propias de la carrera; la satisfacción con el cuerpo docente de la carrera prevalece y se hace estadísticamente significativa las diferencias en ítems de este tema, los conocimientos adquiridos se consideraron en mayor frecuencia, útiles en ambas encuestas, así como también en la calidad de los servicios brindados. La situación laboral de los graduados no es buena ya que casi ninguno está trabajando, porque no hay empleo disponible para esa profesión.
Neues Jahr, neue Gesetze
Authors: Schaal René 
Published: January 2024

Frankfurt a.M. Ökologische Förderprogramme, Sauen-, Hühner- und Kälberhaltung, Antibiotikaeinsatz, Biogasanlagen, Versicherungsbeiträge und Mindestlohn: Die agrarzeitung gibt einen Überblick zur neuen Gesetzeslage.
Kleine Helfer mit großem Potenzial
Authors: Schaal René 
Published: January 2024

Frankfurt a.M. Mikrobielle Biostimulanzien sind Produkte, die lebende oder inaktive Zellen von wirksamen Bakterien oder Pilzen enthalten. Die Mikroorganismen sind in der Lage, die Rhizosphäre oder das Innere der Pflanzen zu besiedeln.
MÔ HÌNH BỆNH TẬT NGƯỜI CAO TUỔI TẠI PHÒNG KHÁM BÁC SĨ GIA ĐÌNH BỆNH VIỆN LÊ VĂN THỊNH NĂM 2022
Authors: Phan Chung Thùy Lynh , Trần Đức Sĩ , Lê Thanh Toàn 
Published: January 2024

Đặt vấn đề: Nghiên cứu mô hình bệnh tật tại phòng khám bác sĩ gia đình sẽ giúp cho người quản lý ngành y tế có chiến lược phù hợp để nâng cao khả năng dự phòng và chăm sóc sức khoẻ người dân, có kế hoạch phát triển cũng như đào tạo nhân lực thích hợp theo từng giai đoạn. Mục tiêu: Khảo sát mô hình bệnh tật người cao tuổi tại phòng khám bác sĩ gia đình bệnh Viện Lê Văn Thịnh năm 2022. Đối tượng và phương pháp nghiên cứu: Nghiên cứu cắt ngang, tất cả người cao tuổi đến khám tại phòng khám bác sĩ gia đình bệnh viện Lê Văn Thịnh năm 2022. Kết quả: Số lượt người cao tuổi đến khám là 26147 lượt, chiếm tỷ lệ 45,5% tổng số lượt bệnh nhân khám năm 2022. Tổng số người cao tuổi đến khám là 4713 người, trong đó nữ chiếm đa số với 68,9%. Nhóm tuổi gặp nhiều nhất là 65-74 tuổi với 44,8%. Tỷ lệ người cao tuổi đến khám có bảo hiểm y tế là 89,2%. Năm chương bệnh mắc hàng đầu theo ICD-10 là chương bệnh hệ tuần hoàn; bệnh nội tiết, dinh dưỡng và chuyển hoá; bệnh hệ tiêu hoá; rối loạn tâm thần và hành vi; bệnh hệ cơ xương và mô liên kết. Trong đó chương bệnh hệ tuần hoàn chiếm cao nhất 74,5%. Mười bệnh mắc hàng đầu là tăng huyết áp vô căn, rối loạn chuyển hoá lipoprotein, bệnh tim thiếu máu cục bộ mạn, viêm dạ dày, đái tháo đường týp 2, rối loạn chức năng tiền đình, thoái hoá khớp, rối loạn lo âu, loãng xương và trầm cảm. Trong đó bệnh tăng huyết gặp nhiều nhất 69,7%. Kết luận: Mô hình bệnh tật tại phòng khám bác sĩ gia đình bệnh viện Lê Văn Thịnh cho thấy tỷ lệ các bệnh mạn không lây ở người cao tuổi chiếm ưu thế, nhất là bệnh tăng huyết áp, bệnh tim thiếu máu cục bộ mạn, đái tháo đường týp 2. Vấn đề thoái hoá khớp và sức khoẻ tâm thần của người cao tuổi cần được quan tâm hơn nữa.
NGHIÊN CỨU VỀ CHỈ ĐỊNH MỔ LẤY THAI CON SO TẠI BỆNH VIỆN PHỤ SẢN TRUNG ƯƠNG
Authors: Phiewphone Sivongsa , Phạm Bá Nha , Nguyễn Thái Giang 
Published: January 2024

Mục tiêu: Nhận xét chỉ định mổ lấy thai con so tại Bệnh viện Phụ sản Trung ương 6 tháng cuối năm 2021. Đối tượng và phương pháp nghiên cứu: Tất cả các sản phụ con so, tuổi thai ≥ 22 tuần, được mổ lấy thai từ 01/06/2021 đến 30/12/2021. Nghiên cứu hồi cứu mô tả cắt ngang. Kết quả nghiên cứu: nghiên cứu 390 sản phụ con so mổ lấy thai tại BVPSTU chúng tôi rút ra một số kết luận sau: Tuổi sinh con là 25-29 tuổi, Nhóm chỉ định do phần phụ của thai: 34,7%; Nhóm chỉ định do thai: 30,1%; Bệnh lý người mẹ: 10,0%. Nhóm chỉ định do ngôi thai: 7,5%; Nhóm chỉ định nguyên nhân đường sinh dục: 7,7%. Chỉ định thường gặp nhất là vỡ ối sớm, thai to, suy thai. Kết luận: Chỉ định thường gặp nhất là vỡ ối sớm, thai to, suy thai.
SO SÁNH HIỆU QUẢ GIẢM ĐAU SAU MỔ LẤY THAI CỦA GÂY TÊ NGOÀI MÀNG CỨNG BẰNG ROPIVACAIN NỒNG ĐỘ 0.1% VỚI 0.125% PHỐI HỢP FENTANYL
Authors: Trần Thế Quang , Nguyễn Tuấn Anh , Phan Lạc Tiến 
Published: January 2024

Nghiên cứu mô tả cắt ngang trên 150 sản phụ được giảm đau sau mổ lấy thai bằng gây tê ngoài màng cứng với ropivacain 0,1% và ropivacain 0,125% phối hợp với fentanyl chia làm 2 nhóm. Kết quả: Để đạt tác dụng giảm đau sau mổ của ropivacain 0,125% tương đương với ropivacain 0,1% (điểm VAS ở trạng thái tĩnh và VAS ở trạng thái động tương đương nhau ở 24 giờ đầu và 24h giờ tiếp theo) tổng lượng thuốc ropivacaine ở ca 2 nhóm trong 24h đầu là tương đương nhau (Tổng lượng thuốc sử dụng trong 24h giờ đầu của nhóm ropivacain 0,125% và ropivacaine 0,1% lần lượt là 185,6 ± 47,2 mg và 181,3 ± 35,9); ropivacain 0,125% gây tê chân nhiều hơn so với ropivacain 0,1% (Tỉ lệ tê bì chân ở nhóm ropivacaine 0,125% và ropivacaine 0,1% lần lượt là 13,3% và 1,33%), trong khi các tác dụng không mông muốn khác không có sự khác biệt. Kết luận: ropivacain 0,125% có tác dụng giảm đau sau mổ lấy thai tương đương so với ropivacain 0,1% khi gây tê ngoài màng cứng. Tuy nhiên, ở nồng độ ropivacaine 0,125% gây tê bì chân nhiều hơn so với ropivacaine 0,1%.
REVIEW ON THE EVOLUTION AND IMPACT OF IOT-DRIVEN PREDICTIVE MAINTENANCE: ASSESSING ADVANCEMENTS, THEIR ROLE IN ENHANCING SYSTEM LONGEVITY, AND SUSTAINABLE OPERATIONS IN BOTH MECHANICAL AND ELECTRICAL REALMS
Authors: Joachim Osheyor Gidiagba  , Nwabueze Kelvin Nwaobia  , Preye Winston Biu  , Chinedu Alex Ezeigweneme  , Aniekan Akpan Umoh  
Published: January 2024

This study provides a comprehensive review of the evolution and impact of Internet of Things (IoT)-driven predictive maintenance, focusing on advancements in technology, their role in enhancing system longevity, and promoting sustainable operations in mechanical and electrical systems. The primary objective was to assess how IoT integration has transformed traditional maintenance approaches, leading to improved system durability and reliability. Utilizing a systematic literature review methodology, the study involved sourcing data from peer-reviewed journals, conference proceedings, and industry reports. A content analysis approach was employed to analyze the data, focusing on themes such as technological advancements, sustainability considerations, and industry-specific applications of IoT in predictive maintenance. Key findings reveal significant advancements in IoT applications, particularly the integration of advanced data analytics, artificial intelligence, and machine learning in predictive maintenance strategies. These advancements have led to more accurate and timely maintenance interventions, contributing to enhanced system longevity and operational efficiency. The study also highlights the emergence of green IoT practices and the challenges and opportunities in the future landscape of IoT in predictive maintenance. The study concludes that IoT-driven predictive maintenance is pivotal for sustainable industrial operations, with opportunities lying in addressing challenges through innovative solutions and robust regulatory frameworks. Recommendations for industry and policy include fostering sustainable IoT practices and prioritizing energy efficiency. Future research directions involve exploring the integration of IoT with emerging technologies and investigating the long-term environmental impacts of IoT deployments.
Keywords: Predictive Maintenance, System Longevity, Sustainable Operations, Internet of Things.