bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri
Authors: Mahatma Maya , Abbas Yulianti 
Published: October 2023

Cross-border trade brings new digital taxation issues in Indonesia. There are differences in the tax treatment for permanent establishments and non-permanent establishments for trading through the electronic sistem (PMSE) in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the "Four Maxims" principle. This study uses a case study approach and collects data from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting trade through the Electronic Sistem. As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached, raising the needs for further discussion on OECD proposal of taxing both Permanent Establishment and Non Permanent Establishment.
Kebijakan Dividen Ditinjau Dari Kinerja Total Asset Turn Over, Current Ratio, Debt To Equity Ratio Dan Return On Assets
Authors: Vebriyanti Riza , Puspitasari Elen 
Published: October 2023

Indonesian companies carry out a dividend policy with investors by dividing dividends annually, but the company retains it in the form of profit to be used as investment financing in the future. This study aims to test and analyze by finding empirical evidence about the effect of total asset turnover, current ratio, debt to equity ratio, and return on assets on dividend policy in companies listed on the Indonesian Stock Exchange in 2018-2021. Dividend policy is a decision to share profits earned by the company to shareholders as dividends, or to retain them in the form of retained earnings to be used as investment financing in the future. This type of research is classified as a quantitative type and uses secondary data from www.idx.co.id. The number of samples produced by purposive sampling were 76 companies according to the criteria multiplied by 4 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. The results of this study were that the total asset turnover and return on assets had a positive effect on dividend policy, but the current ratio and debt-to-equity ratio variables had no effect on dividend policy.
Strategi Peningkatan Kapasitas Pembentukan Modal Pada Kelompok Tani Di Desa Waimital Provinsi Maluku
Authors: Tahitu Meilvis E. , Damanik Inta P. N. , Kembauw Esther 
Published: October 2023

Penelitian ini bertujuan menemukan strategi yang sesuai untuk meningkatkan kapasitas kelompok tani di Desa Waimital khususnya untuk membentuk modal kelompok. Kapasitas pembentukan modal kelompok merupakan salah satu hal penting bagi kelompok tani di Desa Waimital karena berbagai kegiatan kelompok yang terkait dengan usaha tani tidak dapat dilakukan akibat ketiadaan modal kelompok. Konsekuensinya kelompok tani bersifat stagnan, hanya melakukan rutinitas saja padahal anggota kelompok tani di Desa Waimital adalah petani yang suka mencoba hal-hal baru. Sebagai populasi adalah seluruh kelompok tani di Desa Waimital, yaitu 12 kelompok tani. Sebagai responden ditentukan lima orang mewakili setiap kelompok yang terdiri dari ketua, sekretaris, dan tiga anggota kelompok. Data primer berasal dari responden yang dikumpulkan melalui wawancara berstruktur menggunakan kuesioner. Data primer diantaranya tentang berbagai kegiatan kelompok terkait pembentukan modal kelompok. Data sekunder diperoleh dari berbagai sumber, diantaranya dari Kantor Desa Waimital, Badan Pusat Statistik, dan sumber-sumber lain. Analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi yang sesuai untuk peningkatan kapasitas pembentukan modal kelompok bagi kelompok tani di Desa Waimital adalah dengan meningkatkan pengetahuan, sikap dan keterampilan tentang pembentukan modal kelompok. Ini dapat dilakukan melalui kegiatan sosialisasi, pelatihan, dan pendampingan tentang pembentukan modal kelompok, manajemen pengelolaan modal kelompok dan diikuti dengan dukungan regulasi (kebijakan) yang sesuai, dukungan sarana produksi dan alat serta mesin pertanian. Strategi yang akan dilakukan membutuhkan kerjasama dan sinergitas dari berbagai pihak terkait, yaitu pihak perguruan tinggi; perbankan; pemerintah desa, kecamatan, dan kabupaten terkait dengan dinas-dinas yang relevan, diantaranya dinas pertanian.
DESIGN UI/UX E-LEARNING ENGLISH MOBILE USING USER CENTERED DESIGN (UCD) METHOD
Authors: Alamsyah Dwi Rizky , Resmi Mochzen Gito , Jaelani Irsan 
Published: October 2023

E-learning English Mobile application design is a Mobile-based application design needed by SMAN 2 Purwakarta for future learning purposes. With this application design SMAN 2 Purwakarta has a picture of learning applications that will facilitate students and teachers in learning and teaching activities.
In this application design research, there are several methods that are widely used by previous researchers. One of the methods used in this research is the User Centered Design (UCD) method which is a new method in system development. UCD is a language that is widely applied in describing designs. The concept of UCD is the user as the center of the system development process, and the goals, the system environment are all based on the user experience.
The results of this study produced a learning application prototype, namely E-learning English Mobile. After testing using the System Usability Scale (SUS). The average value obtained is 78. It can be concluded that the design of the E-Learning English Mobile application is acceptable because it meets the Acceptable category
Optimization of Delay Using Killer Whale Algorithm (KWA) on NB-IoT
Authors: Hadi Muhammad Abdullah , Widodo Agung Mulyo , Firmansyah Gerry , Akbar Habibullah 
Published: October 2023

Abstract: NB-IoT is designed to connect IoT devices with low-power, wide-area coverage and efficient costs. Ensuring optimal data transmission delay is a challenge in NB-IoT implementation. Inadequate coverage can hinder IoT adoption. Optimization balances energy saving and delay trade-off. The Killer Whale Algorithm (KWA) optimizes delay by adjusting repetition variables. KWA addresses dimensions, variable limits. Applying KWA in NB-IoT optimizes transmission, enhancing QoS. Optimizing delay involves reducing latency in uplink data transmission using repetition variables. This study applies KWA to optimize NB-IoT delay. Analysis in Table 4 shows non-linear repetition-distance correlation. Interestingly, delay outcomes exhibit a contrasting relationship. Still, delay remains advantageous, remaining under 1 second even at 10 km, specifically 9.2674 ms (0.0092674 seconds). This thesis aims to optimize delay in NB-IoT network transmission using the Killer Whale Algorithm (KWA), crucial for modern communication networks and IoT applications. Leveraging KWA, the research identifies solutions to reduce transmission delay, enhancing efficiency and meeting IoT communication demands for speed and timeliness
FORMULATION AND STABILITY TEST OF CREAM FROM JUICE OF BELIMBING WULUH (AVERRHOA BILIMBI l.)
Authors: Evma Rahayu Feronika , Silvyana Annysa Ellycornia , Warti Lia , Asih Dentri 
Published: October 2023

Research on cream formulations using starfruit (Averrhoa bilimbi L.) juice has been carried out to determine the effect of sodium lauryl sulfate on the physical stability of cream from starfruit juice. Carambola wealth as an active substance is made in cream with varying concentrations of sodium lauryl sulfate of 1%, 1.5%, 2%, and 2.5%. The evaluation was carried out in the form of organoleptic tests, homogeneity, cream type, pH, viscosity, centrifugation, and freeze-thaw. Data analysis was carried out using statistical tests using ANOVA which has a 95% confidence level (α = 0.05), the test is continued with the Tukey HSD test, and the analysis results show significant differences in each formula. The research results concluded that the higher the concentration of sodium lauryl sulfate as an emulsifying agent, the physical stability of the viscosity of the cream from starfruit juice increased.
Pencegahan Infeksi HIV Pada Wanita Subur
Authors: Dewiastuti Marlina 
Published: October 2023

Prevalensi infeksi Human Immunodeficiency Virus (HIV) di dunia meningkat 0.7% , walaupun peningkatan tidak sebesar pada tahun 1990-an diperkirakan saat ini 38 juta penduduk dunia terinfeksi HIV dan sebanyak 17.6 juta wanita usia subur terinfeksi HIV. Kasus infeksi HIV di Indonesia mengalami peningkatan, data tahun 2019 diperikirakan 50.282 terinfeksi HIV. Jawa Barat merupakan kota tertinggi ketiga populasi terinfeksi HIV. Indramayu salah satu kota di Jawa Barat mengalami peningkatan jumlah kasus infeksi HIV, berdasarkan data belum tercapai target sasaran bidang Kesehatan, yang mana target kasus baru HIV <0.05%. Meningkatnya kasus HIV meningkatkan masalah kesehatan. Infeksi HIV merupakan penyebab kematian pada wanita usia subur. Wanita usia subur merupakan jembatan epidemi infeksi HIV dari risiko rendah menjadi risiko tinggi. Selain itu wanita usia subur yang terinfeksi HIV akan berisiko menularkan ke anaknya kelak. Berbagai macam upaya sudah dilakukan dalam mencegah peningkatan infeksi HIV, baik pencegahan primer dan pencegahan sekunder. Upaya pencegahan dilakukan secara berkala dan mampu menjangkau semua lapisan masyarakat. Pemberian informasi mengenai HIV secara komprehensif , pencegahan dan transmisi, mencegah penularan ke anak, dan banyaknya miskonsepsi tentang HIV. Pengabdian kepada masyarakat ini bertujuan memberikan informasi yang komprehensif mengenai pencegahan infeksi HIV terutama pada wanita usia subur sebagai populasi kunci. Hasil dari pengabdian kepada masyarakat didapatkan pengetahuan yang rendah sebelum dilakukan edukasi dan setelah dilakukan terdapat peningkatan kemampuan. Edukasi berkala dapat meningkatkan pengetahuan dan diharapkan dapat menurunkan kejadian HIV.
ANALISIS PERAMALAN PERMINTAAN KARTON BOX UD BERKAH JAYA OFFSET MENGGUNAKAN METODE TIME SERIES
Authors: Yoga Satya Andriawan  , Nur Muflihah  
Published: October 2023

UD Berkah Jaya Offset is one of the manufacturing companies operating in the field of cardboard box production. The company offers a variety of cardboard box products in various sizes, including sizes D1, D2, D3, trepes, and roll. In the production of cardboard boxes, particularly size D1, issues such as overstock and even stock shortages have been frequently encountered during the period from January 2022 to December 2023. This is due to the ineffective demand forecasting to anticipate these possibilities. This study aims to forecast the demand for size D1 cardboard boxes for the upcoming months using the best forecasting method. The methods employed are decomposition method, Winter's exponential smoothing, and Holt's exponential smoothing. This research compares the three methods based on the smallest Mean Absolute Percentage Error (MAPE) value. The results of the study reveal that the decomposition method is the most effective, with a MAPE value of 19, MAD value of 28000, and MSD value of 1247419480, indicating a low level of forecasting error compared to the others.
Gereja dengan Model Hibrida: Sebuah Pendekatan Eklesiologi di Era Pasca Pandemi COVID-19
Authors: Nole Otniel Aurelius 
Published: October 2023

The Church can contemplate and act upon the implementation of its activities in the post-COVID-19 pandemic era. Generally, the Church has traditionally conducted its activities in a face-to-face manner, but the increasing modernization of society has led to the adoption of indirect methods as well. In this research, these two approaches are not seen as contradictory but are viewed from a different perspective, presenting a model for the Church, namely the hybrid model. The aim of this research is to demonstrate that the hybrid Church model is an intriguing and beneficial ecclesiological approach for the enhancement of a healthy and vibrant Church in contemporary times. This study employs a literature review to present an argument based on valid references, and the author also conducts field research, including observations and interviews, as data collection techniques. The author finds that the hybrid model can serve as a solution to assist churches in carrying out religious practices.
Abstrak Indonesia
Gereja dapat berpikir dan bertindak tentang pelaksanaan kegiatannya di era pasca pandemi COVID-19. Secara umum, gereja melakukan kegiatan secara langsung, tetapi perkembangan zaman yang kian modern membuat gereja juga memberlakukan kegiatan secara tidak langsung. Dalam penelitian ini, kedua hal itu tidak dipertentangkan, melainkan diambil sudut pandang lain dengan menampilkan suatu model bagi gereja, yaitu hibrida. Tujuan penelitian ini menunjukkan bahwa gereja bermodel hibrida adalah pendekatan eklesiologi yang menarik dan bermanfaat tentang peningkatan gereja yang sehat dan segar di zaman kontemporer. Penelitian ini menggunakan studi kepustakaan dalam memunculkan suatu argumen dari referensi valid, serta penulis juga melakukan studi lapangan berupa observasi dan wawancara sebagai teknik pengumpulan datanya. Penulis menemukan bahwa model hibrida dapat menjadi jawaban untuk membantu gereja-gereja melaksanakan praktik religius.
Strategi Penginjilan Paulus di Efesus Berdasarkan Kitab Kisah Para Rasul 19-20 dan Implementasinya Pada Masyarakat Majemuk Masa Kini
Authors: Baskoro Paulus Kunto , Yudhistira Elkana 
Published: October 2023

Ephesus was one of the significant and pivotal cities within the Roman Empire. A characteristic of a major urban center is the diverse social fabric it encompasses. The Apostle Paul, chosen as God's anointed messenger, achieved remarkable success in converting souls within this city, even establishing a congregation in Ephesus. In the pages of Acts 19 and 20, one can glean insights into the strategies employed by Paul in spreading the gospel throughout Ephesus, resulting in the conversion of many individuals to believe in Jesus and the establishment of the Ephesus church. The methodology employed in this article adheres to qualitative descriptive principles. The objectives of this research are twofold: First, to thoroughly examine and elucidate the strategies employed by Paul during the establishment of the Ephesian church as documented in Acts 19 and 20. Second, to adapt and apply these strategies in contemporary times, with the goal of optimizing the fulfillment of Jesus Christ's Great Commission.
Abstrak Indonesia
Efesus adalah salah satu kota besar dan penting pada zaman kekaisaran Romawi. Ciri khas sebuah kota besar adalah kemajemukan sosial yang ada di dalamnya. Rasul Paulus sebagai rasul yang diurapi Tuhan, telah berhasil memenangkan jiwa di kota ini bahkan membangun sidang jemaat di Efesus. Dalam kitab Kisah Para Rasul 19 dan 20, dapat dipelajari strategi yang Paulus lakukan dalam memberitakan Injil di kota Efesus, sehingga banyak orang yang dimenangkan percaya Yesus dan gereja Efesus berdiri. Metode yang dipakai dalam artikel ini adalah metode deskriptif kualitatif. Tujuan dari penelitian ini yaitu Pertama, mengkaji dan menemukan strategi yang dilakukan oleh Paulus dalam berdirinya jemaat Efesus dalam Kisah Para Rasul 19 dan 20. Kedua, mengimplementasikan dalam zaman modern untuk memaksimalkan pelaksanaan amanat agung Tuhan Yesus Kristus.
Elaboração de vídeos como ferramenta de Educação Ambiental
Authors: Bueno Giovanna Cristine Sena , Yoshimoto Jonathan , Cardoso-Leite Eliana 
Published: October 2023

A tecnologia audiovisual tem se mostrado muito útil no campo da conscientização ambiental, em especial a elaboração de vídeos. Considerando o período da pandemia e o isolamento social, este estudo propôs a produção de vídeos como ferramenta de ação para Educação Ambiental, a fim de analisar como os usuários percebem o conteúdo e forma de apresentação. Utilizando materiais de baixo custo e de livre acesso, foram produzidos 5 vídeos contribuindo com uma nova perspectiva para as problemáticas ambientais apresentadas, de forma simples e atrativa. A produção de vídeos se mostrou uma ferramenta viável, de fácil acesso e eficiente para ser trabalhada na área da Educação Ambiental.
The Impact of Adding Solar Panels on The Wind Turbine Performance During Transient Disturbances
Authors: Alkhamis Basel Taha 
Published: October 2023

Recently electrical engineers look forward to replace the conventional power grid with a smart grid. This replacement requires massive changes, one of them is the integration of distributed generations and renewable energy sources in the distribution networks of the grid. These changes may affect the transient stability of the grid. In this paper, IEEE 9-bus system is used to perform transient stability analysis for a three-phase fault contingency. A 20 MW wind turbine was installed to study its performance and impact on the transient stability of the system. Then, a 3.6 MW PV station was added to study its impact on the wind turbine performance during the contingency. ETAP® 2016 software is used for simulation. The results show that the critical clearing time (CCT) of the system increases when the wind turbine is added and decreases when the PV station is installed. The impact of PV station on the wind turbine performance is not significant and it mainly affects the reactive power of the wind turbine generator after the fault is cleared.
Adaptive Active Frequency Drift Islanding Detection for PV Inverters
Authors: Al-Maitah Khaled 
Published: October 2023

The penetration level of renewable energy resources (RESs), such as photovoltaic (PV) plant and Wind plant (WP), in the power system is increasing exponentially, such plants connected with grid via inverter. This increasing rises from the attention about the undetected islanding operation. The islanding can be defined, according to IEEE std.1547, as a situation in which part of the power system becomes isolated from the rest of the system.
Islanding detection methods (IDMs) are divided into passive and active IDM. Among active IDMs, active frequency drift (AFD) is the most IDM applied in the literatures. AFD bases on injecting a distortion waveform to the original waveform of inverter reference current, this to drift the inverter frequency during islanding event to be out of the nominal range. Due to the distortion waveform high harmonics will be injected to the system. Recently, to decrease this harmonic an improved active frequency drift (IAFD) was presented in the literature. IAFD uses a constant step change in in 2nd and 4th quarters of the inverter reference current. IAFD has lower total harmonic distortion (THD) injected to the system compared with conventional AFD.
Since the non-detection zone (NDZ) has been considered as a performance measure for any IDM. The IAFD method did not introduce any improvement in NDZ over the AFD method. Thus, in this paper an adaptive step change is proposed to improve the performance of IAFD method, where a positive feedback of voltage frequency is used in this work to vary the distortion factor of IAFD. The adaption manner of step change enhances in increasing of injected perturbations during islanding event only. Which, it will reduce the NDZ during islanding event and decrease the injected THD in steady state operation. The proposed method has been theoretically analyzed and modeled using MATLAB/Simulink environment. As a result, the proposed method improves the performance of IAFD regard to the non-detection zone (NDZ).
الضبط الإداري الخاص في مجال الترخيص العمراني / دراسة مقارنة بين التشريعين الأردني والإماراتي
Authors: الضلاعين د. أحمد 
Published: October 2023

يهتم الضبط الإداري الخاص في مجال الترخيص العمراني بمطابقة أعمال البناء مع المواصفات الفنية المقبولة تشريعاً حتى يقوم على أسس سليمة مستوفية للشروط المعمارية اللازمة لتحقيق السلامة والصحة العامة وحفظ الأمن المجتمعي.
وفي سبيل تفعيل دور التشريعات العمرانية في تحقيق غايتها في الضبط العمراني، فقد أسند كلاً من المشرعين الأردني والإماراتي إلى هيئات مختلفة هذه الصلاحية، ومنحها الوسائل القانونية اللازمة لإيجاد بيئة عمرانية سليمة للمحافظة على عناصر النظام العام.
إلا انه على الواقع يوجد العديد من تجاوزات الأفراد في مجال البناء والعمران وعدم التقيد بالضوابط والمواصفات التي حددها المشرع، مما يقتضي البحث في الإجراءات الواجب اتباعها في ظل هذه الحالة، وفي المقابل يوجد بعض التجاوزات من قبل هيئات الضبط العمراني عند ممارسة صلاحياتها، وحتى تتطابق الأعمال التي تقوم بها هذه الهيئات مع التشريعات المتعلقة بذلك نزولاً عند مقتضيات مبدأ المشروعية، مُنح القضاء الإداري صلاحية الرقابة على مشروعية أعمالها، إذ يحق لكل من له مصلحة الطعن في قرارات هيئات الضبط العمراني عن طريق دعوى الإلغاء والمطالبة بالتعويض إذا اقتضى الأمر في التشريع الأردني، بينما لا يسمح للأفراد الطعن امام القضاء الاماراتي، والمطالبة بالتعويض عن الأعمال غير المشروعة الصادرة عن هيئات الضبط العمراني حسب التشريع الاماراتي.
الالتزام التضاممي في القانون الأردني
Authors: السمامعه خالد , صبح رائد , السمامعه ليلى 
Published: October 2023

جاءت هذه الدراسة لتبين ماهيّة الالتزام التضاممي، حيث تعرضنا لمفهومه ولأركانه ولشروطه. كما تطرقنا إلى التمييز بينه وبين ما يشتبه به من أنظمة، وعلى وجه الخصوص الالتزام التضامني، والالتزام غير القابل للانقسام.
وقد انتهت دراستنا إلى أن الالتزام التضاممي هو آلية تشريعية مدنية الغاية منها ضمان الدين للدائن في مواجهة المدينين الذين لا تربط بينهم أي مصلحة أو عقد أو قانون. فقد تنشأ من طبيعة الأشياء دون اتفاق أو نص على التضامن. ذلك أن الضرر الذي يلحق المتضرر أو الدائن الناتج عن فعل المدينين ولو بغير اجتماع نيتهم على إحداث الضرر. ويكون سببا في ضم ذممهم المالية لكي تكون ضمانة للدائن. والدائن هنا يحق له العودة عليهم كل بحسب حصته من الضرر، كما يحق له العودة على أحدهم بكل الضرر. مع أحقية هذا الأخير بالحلول محل الدائن والرجوع على المدينين المتضاممين بما أداه فوق حصته.
وقد انتهينا في هذه الدراسة أيضا، إلى تكريس استقلاليّة الالتزام التضاممي، وأهميته في الحياة العملية من خلال بيان صوره، وتمنينا على مشرِّعنا الأردني أن يقنن هذا الالتزام لأنه يثير العديد من المشكلات على الصعيد العملي، بغية الوصول إلى استقرار في المعاملات، والاجتهادات القضائية والفقهية.
ANALISIS PENERIMAAN SISTEM (MYUNNES-KEUANGAN) DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA UNIVERSITAS NEGERI SEMARANG
Authors: Firmansyah Riza , Hartono Rudi , Maghfiroh Anik 
Published: October 2023

Abstract. The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use, and perceived risk on acceptance of the MyUnnes-Financial system. The sample taken was 80 people selected using the probability sample method. The data analysis technique used is SmartPLS 3.3.3 Software to test the research hypothesis. The results of this study indicate that perceived usefulness and perceived risks have a positive effect on acceptance of the MyUnnes-Keuangan. Meanwhile, perceived ease of use has no effect on acceptance of the MyUnnes-Keuangan.

Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh persepsi kemanfaatan, persepsi kemudahan penggunaan, dan persepsi risiko terhadap penerimaan sistem MyUnnes-Keuangan. Sampel yang diambil berjumlah 80 orang yang dipilih menggunakan metode sampel probabilitas. Teknik analisis data yang digunakan adalah Software SmartPLS 3.3.3.untuk melakukan pengujian hipotesis penelitian. Hasil penelitian ini menunjukkan persepsi kemanfaatan dan persepsi risiko berpengaruh positif terhadap penerimaan sistem MyUnnes-Keuangan. Sedangkan persepsi kemudahan tidak berpengaruh terhadap penerimaan sistem MyUnnes-Keuangan.