bluuebunny/crossref_metadata_2025_split huggingface dataset:
SME SUSTAINABILITY THROUGH THE ROLE OF SUITABILITY TASKS IN ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL
Authors: Rudiyanto Rudiyanto , Paniran Paniran , Yumhi Yumhi 
Published: December 2022

This paper examines the performance of SMEs in Banten by analyzing the impact of the components of the accounting information system (AIS), internal control system (ICS), and task suitability (ST) on their performance. Our analysis uses Partial Least Square estimation based on data from 214 SMEs. The result of this study show that AIS and ST on performance have a symmetrical relationship. But ICS did not significantly correlated with performance. This study uses accounting information systems (AIS) as a strong predictor of organizational performance. The use of AIS can significantly affect the quality of work, including reducing costs. Finally, we conclude that the use of an accounting information system has a positive effect on cost reduction to increase the effectiveness of decision making. We find evidence that the systematic preparation of task-based procedures contributes to relationships of AIS and internal controls to improve performance in SMEs.
KEPATUHAN WAJIB PAJAK DAN PROGRAM PENGUNGKAPAN SUKARELA
Authors: Peilouw Christian Timotius 
Published: December 2022

Penelitian ini bertujuan menganalisis pengungkapan kewajiban pajak oleh pengusaha, karyawan perusahaan swasta, pegawai negeri sipil, dan dosen, dalam program pengungkapan sukarela (PPS) pajak dalam meningkatkan kepatuhan wajib pajak (WP). Penelitian ini menggunakan paradigma interpretif dan fenomenologi transedental. Pengumpulan data penelitian menggunakan penelitian lapangan. Hasil penelitian mengungkapkan bahwa WP menggunakan program pengungkapan sukarela untuk mendapat keuntungan. Pertama, WP ikut program pengungkapan sukarela karena WP ingin mendapatkan tarif pajak yang rendah. Kedua, WP ingin menghindari pemeriksaan pajak serta data informasi yang bersumber dari Surat Pemberitahuan Pengungkapan Harta (SPPH) dan lampiran yang diadministrasikan Kementerian Keuangan tidak dapat dijadikan sebagai dasar penyelidikan, penyidikan, dan/atau penuntutan pidana terhadap WP. Bagi DJP ataupun Kemenkeu harus mengevaluasi dan meningkatkan regulasi dalam mempersiapkan kebijakan program pengungkapan sukarela berikutnya, khususnya pelaksanaan PPS dan target PPS.
APAKAH SUSTAINABILITY REPORTING MEMEDIASI HUBUNGAN KARAKTERISTIK DEWAN DAN KINERJA AKUNTANSI?
Authors: Cahyaningtyas Susi Retna , Sri Ramadhani Rahmi , Isnaini Zuhrotul 
Published: December 2022

Penelitian ini menguji secara empiris pengaruh langsung dan tidak langsung kerakteristik dewan seperti ukuran dewan, dewan independen dan keragaman gender dewan terhadap kinerja akuntansi dengan sustainability reporting (SR) sebagai variabel mediasi. Sampel penelitian adalah 84 perusahaan go public di Bursa Efek Indonesia yang mengungkapkan sustainability reporting periode 2017-2019. Pengujian hipotesis menggunakan analisis jalur. Hasil pengujian menunjukkan bahwa dewan independen, keragaman gender dewan secara langsung meningkatkan kinerja akuntansi sedangkan ukuran dewan tidak mempengaruhi kinerja akuntansi. Ukuran dewan, dewan independen, dan keragaman gender dewan tidak mempengaruhi pengungkapan pelaporan keberlanjutan. Sustainability Reporting tidak dapat memediasi karakteristik dewan terhadap kinerja akuntansi, karena SR yang sifatnya masih sukarela sehingga tidak banyak perusahaan yang mengungkapkannya.
Pengaruh Lokasi Bank, Kualitas Produk dan Kualitas Pelayanan Anjungan Tunai Mandiri (ATM) Terhadap Kepuasan Nasabah PT Bank Sinarmas Medan
Authors: Simanjuntak Demak Claudia Yosephine , Limbert Calvin , Edison Darwin 
Published: December 2022

Bank Sinarmas Medan merupakan salah satu Bank yang sudah lama berdiri dan memiliki banyak kantor cabang di kota Medan. Sehingga penelitian ini bertujuan untuk mengetahui pengaruh lokasi Bank, kualitas produk, kualitas pelayanan Anjungan Tunai mandiri (ATM) terhadap kepuasan nasabah PT Bank Sinarmas Medan. Metode yang digunakan pada penelitian ini adalah metode deskriptif kuantitatif. Tempat penelitian di Bank Sinar Mas Jalan mangkubumi No.18 Medan pada Desember 2021. Populasi adalah nasabah yang berkunjung pada periode Desember 2021 dengan jumlah 225 orang. Pengambilan sampel dilakukan menggunakan teknik Slovin, maka dapat ditetapkan sampel sebanyak 144 nasabah. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data dilakukan menggunakan uji-t dan uji-F . Hasil penelitian yang ditemukan bahwa lokasi Bank, kualitas produk, kualitas pelayanan Anjungan Tunai mandiri (ATM) berpengaruh terhadap kepuasan nasabah PT Bank Sinarmas Medan. Pengaruh tersebut sebesar 61,2%, sedangkan sisanya sebesar 38,8% dipengaruhi oleh variabel lain yang tidka diteliti pada penelitian ini.
ANALISIS PENERAPAN TARGET COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI
Authors: Utami Ema Oktaviana , Sokarina Ayudia , Suryantara Adhitya Bayu 
Published: December 2022

Penelitian ini bertujuan untuk mengalisis penerapan target costing di produsen tahu dan tempe, UD Kurnia. Penelitian ini menggunakan desain riset studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, observasi langsung dan dokumentasi. Analisis data dalam penelitian ini menggunakan triangulasi yang terdiri dari triangulasi sumber dan triangulasi teknik dan mengadakan membercheck. Hasil penelitian menunjukan bahwa penerapan target costing dapat diterapkan pada UD. Karunia untuk menetapkan harga pokok produksi perusahaan dan dapat menjadi alat untuk mengoptimalkan laba yang diinginkan perusahaan. Target costing di UD. Karunia dapat dicapai dengan value engineering yaitu dengan beberapa cara, yaitu: pertama, mengganti bahan baku tidak langsung buatan sendiri dengan bahan baku tidak langsung siap pakai. Kedua, mengubah jumlah karyawan bagian produksi. Ketiga, memperbaiki pencatatan sistem akuntansi. Dengan melakukan value engineering UD. Karunia dapat menekan biaya produksi, dari Rp 43,865,000 menggunakan metode tradisional menjadi Rp 43,190,500 dengan target costing, sehingga perusahaan dapat menghemat biaya produksi sebesar Rp 674,500.
IgA Vasculitis and C3 Glomerulonephritis: One Patient... Various Autoimmune Diseases
Authors: Gaudêncio Ana Margarida Pedro Antunes Ferreira , Lameiras Ana Catarina , Mendonça Teresa 
Published: December 2022

Leucocytoclastic vasculitis refers to a small vessel vasculitis caused by immune complexes, infections and medications. IgA or IgM/IgG immune complexes can be found in direct immunofluorescence studies suggesting specific forms of leucocytoclastic vasculitis. Some authors suggested that IgA vasculitis and IgA nephropathy were two clinical mani- festations of the same disease. From a histological point of view, it is not possible to distinguish a glomerulonephritis as part of an IgA vasculitis from an IgA nephropathy.The authors present a case of a 50-year-old woman diagnosed with vitiligo ad immune thrombocytopenic purpura (ITP). ITP was diagnosed 2 years before the present case. She presented to the autoimmune diseases’ appointment with a pruriginous rash of the lower extremities over the last 3 months. Skin biopsy was suggestive of leukocytoclastic vasculitis, revealing deposits of C3, IgG (less intensity) and IgA. IgA vasculitis was then assumed. After a few weeks, she kept peripheral edema, but an increasing decline in renal function was detected. Therefore, a renal biopsy was performed, which revealed endocapilar proliferative glomerulonephritis and predominantly C3 mesangial deposits, with IgA and vestigial IgM. These results were compatible with a C3 glomerulonephritis. The patient was started on systemic steroid treatment with prednisolone 1 mg/kg/day and ramipril 2.5 mg/day with progressive normalization of renal function.With this case, the authors emphasize the possibility that all these manifestations could be part of the same disease spectrum, but also, the importance of complement activation. So, this case may constitute additional evidence of the complement activation in pathogenesis of this vasculitis, however, further investigation is need, particularly to understand C3 glomerulonephritis, a rare kidney disease.
Últimas Horas/Dias de Vida num Hospital Versus Domicílio
Authors: Gaudêncio Margarida 
Published: December 2022

O envelhecimento populacional constitui uma das principais transformações sociais do século XXI, com implicações transversais a todos os setores da sociedade. Este envelhecimento está acompanhado de um aumento da prevalência de doenças oncológicas e crónicas, progressivas, com elevado grau de dependência funcional, declínio cognitivo, diminuição da qualidade de vida e aumento da taxa de mortalidade.A transformação social que estamos a assistir implica a necessidade urgente de planear a alocação de serviços de apoio ao fim de vida, nomeadamente o desenvolvimento dos cuidados paliativos.Mundialmente, é muito frequente o final de vida ocorrer em meio hospital, sendo que, Portugal não é exceção. Diversos estudos têm demonstrado uma enorme variabilidade na qualidade dos cuidados em fim de vida nos hospitais de agudos. Alguns estudos evidenciam o problema do tratamento em fim de vida nos hospitais de agudos, bem como, a grande dificuldade dos médicos em decidir quando suspender os cuidados curativos e iniciar o suporte paliativo.De acordo com alguns dados a nível nacional, a maioria dos portugueses prefere morrer no domicílio, no entanto, a realidade é outra. A falta de acesso aos cuidados médicos é um dos principais motivos para a recusa do processo de morte em domicílio. A maioria dos familiares, embora possa defender a morte no domicílio, entende que esta deve ocorrer no hospital pela necessidade de cuidados permanentes e pela falta de apoio domiciliário que garanta uma assistência de qualidade.Como tal, urge a necessidade urgente de se repensar as políticas nacionais em saúde, procurando melhorar a acessibilidade aos cuidados paliativos, nomeadamente com a criação de equipas comunitárias/domiciliárias, de modo a melhorar o suporte destes doentes no domicílio e assim, libertar os hospitais de agudos.
Effects of Emulsifier Type and Ingredient on the Foam Stability of Meringue
Authors: Sari Bekti Wulan , Hayuningtyas Afwa , Jitphongsaikul Pinyapat , Chherti Vishal , Hamad Alwani 
Published: December 2022

Food foams provide texture and structure for many food products, such as meringues. Meringues, a fundamental of culinary arts, commonly consist of whipped egg white and sugar and have about most of the air phase. These types of composition allow for making different products with the same ingredients; thus, meringue design is essential to investigate foam stability and ability. This study aims to examine the foam stability of meringue using the different components such as protein as emulsifiers (egg white and gelatin) and the composition of sugars (icing and granule) on the foam stability and formation of meringue. Using gelatin as an emulsifier showed the foam more stable than egg white (>24 h), and adding the icing sugar with gelatin made the foam texture smoother. On the other hand, foam formation was faster when using emulsifier egg white, but stability was less than gelatin. The more stable foam produced by the combination of emulsifier and sugar ingredients would provide a better texture of meringue after baking, a smooth surface, no hole, and a more crunchy sweet taste. It was concluded that the composition of the ingredients and type of emulsifier would affect the stability and ability of foam, resulting in the character of the meringue after baking.
PENGARUH SELF-CONCEPT TERHADAP KEMAMPUAN BERPIKIR KREATIF MATEMATIS
Authors: Subawo Made , Sirad La Ode , Asizah Desi Nur 
Published: December 2022

This study aims to determine the effect of self-concept on the mathematical creative thinking ability of class VIII SMPN 1 Loea. This type of research is Ex-Post Fact with a quantitative approach. The sample in this study consisted of 30 students of class VIII SMPN 1 Loea. The research instrument used is a self-concept questionnaire consisting of 23 statements and a mathematical creative thinking ability test consisting of 5 questions. The results showed that : 1) there is 1 student with high category self-concept, 11 students with moderat category and 3 students with low category and 3 students with low category ; 2) there are 3 students with creative thinking skills which are classified as very creative, 4 students in the creative category, 15 students in the quite creative category, 6 students in the less creative category and 2 students in the non-creative category; and 3) there is a significant positive effect of self-concept on the mathematical creative thinking ability of class VIII SMP Negeri 1 Loea with the percentage contribution of the influence of the self-concept variable on the mathematical creative thinking ability of 53.8%
البراديغم السوسيولوجي لمشروع إسلاميَّة المعرفة
Authors: ABDELKARİM Bellil 
Published: December 2022

انطلقت موجة اجتماعية فكرية في نهاية السبعينات لاستعادة إحياء العلوم الشرعية والالتزام الديني فكريا وعمليا، سياسيا واجتماعيا، وظهرت تيارات فكرية خاضت النشاط الدعوي والجمعوي والتنظير الفكري للمجتمع الإسلامي، في سعي لتأصيل الهوية الإسلامي للفرد المسلم، وتحريره من التبعية الفكرية والثقافية والاجتماعية للتيارات الوافدة؛ من الشيوعية شرقا، والرأسمالية الليبرالية غربا، ومجابهة للتيارات التغريبية.
فظهرت مشاريع قومية، ودينية، وكلها تحاول الانطلاق بالنظرة الخلدونية المنهجية، مع الاستفادة من الدراسات المعاصرة وفق قيم ومبادئ الهوية العربية أو الإسلامية. ومن أشهر المشاريع في العلوم الاجتماعية مشروع إسلاميَّة المعرفة، حيث أصبحَتْ إسلاميَّة المعرفة واحدةً من القضايا الرئيسة للبحث الأكاديمي.
نسعى في هذه الورقة لاستقراء الأطاريح النهضوي لمناهج المدرسة الإسلامية في العلوم الاجتماعية عبر تفحص أحدث تياراتها الفكرية الأكاديمية، وفق منهج وصفي تحليلي مقارن، بهدف بيان ثمرات المشروع ونقائصه والتعديلات التي طرأت على تطويره.
The Choice of Optimally Necessary Devices for Endovascular Treatment of Coarctation of the Aorta
Authors: Cherpak Bogdan V. , Yaschuk Nataliia S. , Yermolovych Yuliia V. , Golovenko Oleksandr S. , Panichkin Yuriy V. 
Published: December 2022

The aim. To determine the optimally necessary devices for endovascular stenting of coarctation of the aorta (CoA), considering the anatomical features of the defect and the age of the patient.
Materials and methods. Examination and endovascular treatment of 189 patients aged 5 to 60 years with CoA of different anatomical and morphological variants was performed.
Results and discussion. We presented the clinical features of different anatomical andmorphological variants of CoA. Endovascular treatment of CoA with stenting is considered the best method for adolescents and adults, due to the lower risk of aneurysm formation compared to balloon angioplasty. We were able to successfully reduce the invasive pressure gradient in patients of different ages and to establish dependence of the frequency of complications on the type of the stent used. There were no cases of in-hospital death. The effectiveness of the intervention was 99.4 %. All the patients were discharged from the hospital in good condition 3-7 days (3.3 ± 1.9 days) after the procedure. Currently, 95.7 % are being followed up. During the 5-year follow-up period, 1 patient died due to concomitant heart failure, heart rhythm disturbances (atrial fibrillation) and mitral insufficiency. There were 10.1 % patients (n = 19) with complications: 4.9 % (n = 4) with open-cell stents, 12.1 % (n = 13) with closed-cell stents, 2.2 % (n = 4) with stent-grafts, 7.9 % (n = 16) with uncovered stents. The frequency of reinterventions was 45.0 % in patients older than 25 years, 37.2 % in those aged 5-18 years and 17.6 % in those aged 19-25 years.
Conclusions. The choice of optimally necessary devices for endovascular stenting of the aorta is recommended to be carried out considering the anatomical features of the defect and the age of the patient.
Features of the introduction of multimedia technologies in military education
Authors: Zmiivskiy H. , Gorbunov V. 
Published: December 2022

The choice to introduce multimedia technologies into the educational space of the higher military educational institution of the Ministry of Defense of Ukraine and the military educational subdivision of the institution of higher education for the sake of the enhanced efficiency of teaching is substantiated. New opportunities are covered that are opened by the use of multimedia for teaching cadets (students) – to choose an «individual learning path», to effectively organize the educational process, to intensify the learning process, to raise the degree of assimilation of information, to make educational material accessible and the lessons more dynamic and interesting, and to boost interactivity. Among the possible ways of using multimedia technologies to improve the efficiency of military training there are multimedia lectures, multimedia group training, multimedia software systems, electronic multimedia publications, electronic libraries, multimedia distance courses, and the assessment of knowledge, skills and abilities. The examples of the successful use of multimedia technologies for the modernization of military education are given, and the opportunities for the dissemination of this experience are covered.
It is concluded that the systematic and organized use of multimedia technologies in the educational activities of the higher military educational institution of the Ministry of Defense of Ukraine and the military educational subdivision of the institution of higher education significantly contributes to an increase in the level of mastery of educational material, but its effectiveness depends on the availability of modern multimedia teaching aids, methodological support of the discipline and an electronic information base for the selection of educational material.
Content Language Integrated Learning (CLIL) of foreign students in the process of pre-university training
Authors: Korenieva I. , Levchenko S. 
Published: December 2022

The topical issue of today is the integration of CLIL into pre-university training of foreign students in Ukraine, as recently specialists in foreign languages are highly valued. In this regard, integrated learning of foreign languages and professional disciplines (subject-language integrated learning – Content Language Integrated Learning) has been actively developed. The basic principles of CLIL are considered, namely: what it is based on and how learning takes place. The purpose of training is formulated. The characteristics of CLIL are given: hard CLIL and soft CLIL. The CLIL lesson illustrates the various means of classroom activities and the elements that make the CLIL lesson interesting, which increases the level of motivation and involvement of students.
The current state and problems of translation and teaching of subjects for the preparation of foreign medical students in English are analyzed. The advantages of using CLIL are revealed, namely: continuity of education, learning and improving the language naturally, improving the quality of education, training language skills, etc. The difficulties and shortcomings of using CLIL are analyzed: imperfect English language proficiency by subject teachers, low level of English language proficiency by students.
The historical aspects of language translation and current use of SAT tools for automated translation by teachers are considered: principles of work and advantages. The variety of existing SAT technology programs is analyzed and the advantages of using SmartCAT program are substantiated. A number of problems related to the teaching and methodological support of subjects studied in a foreign language are considered. It is concluded that language can be not a goal, but a means of learning another subject, but only if the teacher uses the tools of subject-language integrated learning.
Specific features of teaching the native language in Waldorf school
Authors: Ionova O. , Luparenko S. 
Published: December 2022

It has been identified that the holistic approach is the fundamental feature of teaching the native language in Waldorf school. According to the holistic approach, person's mental structure is manifested in the unity of mental activity, emotional-sensory and volitional spheres. This involves setting both educational and developmental goals for the subject. The educational goal means to master the literary language, form grammatical, spelling and punctuation skills and abilities, learn to express the thoughts freely and convey feelings orally and in writing, get an idea about the distinctive features of the native language, development of it etc. The developmental goal means full intellectual, emotional-sensual and volitional development. Moreover, the holistic approach includes a clear correlation of the content of education with children's age characteristics, interdisciplinary integration and use of artistic and practical elements (reciting, painting, drawing forms, eurythmy, singing, playing musical instruments, participating in plays etc.) in teaching the native language.
It has been noted that the rhythmic organization of the educational process is another specific feature of teaching the native language in Waldorf school. It means the planning of the academic year, week and lessons, taking into account the natural psychophysiological human rhythms (breathing, memorization and forgetting, sleeping and activity state, alternation of a person's ability to concentrate and need for activity).
It has been found that Waldorf school brings up a person with individual understanding, independent and responsible actions, with a developed culture of cognitive activity and creative abilities. This is confirmed by the data of the international independent comparative pedagogical studies of the quality of schoolchildren's educational achievements, in particular PISA, which studied the quality of perception of information, reading, understanding of texts etc.
The expediency of introducing the Waldorf experience of teaching the native language into the activities of the New Ukrainian School has been emphasized.