bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Deskriptif Perbandingan Rasio Likuiditas Bank Syariah Sebelum Dan Di Masa Pandemi Covid-19
Authors: Sepriyadi Andika , Safitri Dela , Aulia Rotipa , Hariyadi Rizky , Yarmunida Miti 
Published: March 2023

The purpose of this study is to compare the liquidity ratios of Islamic banks before and during the covid-19 pandemic. This study uses qualitative research methods and the data source used is secondary data taken from the financial statements of Islamic banks which are the object of research. The results showed that there were Islamic banks that experienced an increase and decrease in FDR from the previous year, Islamic banks that experienced an increase were Bank Bukopin Syariah and BTPN Syariah, while those that experienced a decrease in FDR were Bank Mega Syariah, BCA Syariah and Bank Muamalat. On CR Bank Mega Syariah, BCA Syariah and Bank Muamalat increased , the component R asio remain in a healthy state as the previous year . S hile Bank Syariah Bukopin and Bank Syariah Bank experienced a significant decline seen from its declining ratio. QR BCA Syariah, Bank Bukopin Syariah and BTPN Syariah experienced an increase during the pandemic compared to the previous year as indicated by their ratios that were in a healthy condition, while Bank Mega Syariah and Bank Muamalat did not experience an increase in their ratios as indicated by ratios that were in an unhealthy condition.
Keywords: FDR, CR, QR, Covid-19, Liquidity
Pengaruh Prosedur Pembayaran Pajak, Sanksi Pajak, Kesadaran Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Di Samsat Kabupaten Sidoarjo
Authors: Arfiansyah Muhammad Fariz , Hidajat Sjarief 
Published: March 2023

State revenue in the role of taxpayers is very large. In order for taxpayers to comply with laws and regulations, taxpayers are required to comply so that state revenues can increase. However, state revenues are also increasing and the number of taxpayers may not increase because of the arrears in payment of vehicle taxes that do not pay taxes. The purpose of this study was to examine the effect of tax payment procedures, tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. The population in this study are all motorized vehicle taxpayers registered at the Sidoarjo Regency Samsat Office. in this study using quantitative methods. The analysis used in this research is partial least square (PLS). Based on the results of this study, it was concluded that the tax payment procedure had a negative and insignificant effect on motor vehicle taxpayer compliance. Tax sanctions and taxpayer awareness have a positive and significant impact on motor vehicle taxpayer compliance.

Keywords: Procedure, sanctions, awareness, compliance
Tantangan Dan Peluang Manajemen Sumber Daya Manusia Pascapandemi
Authors: Tiwadaningsih Tintin , Nadeak Banuara , Solehudin Solehudin 
Published: March 2023

After the outbreak of COVID-19, digitization was raised to a new level of importance. Since the beginning of the pandemic, human resource managers have faced various difficulties and obstacles. After the pandemic, human resource management may be faced with new problems, as well as new patterns in the workplace as a result of the outbreak. These difficulties are discussed in more detail in the second part of this study. The author of this article looks at the perspectives of business executives and experts from around the world on the future of work in this article. They emphasized the importance of developing organizational culture, enhancing people's competence, and encouraging the integrity of more sensitive individuals to deal effectively and efficiently with the post-pandemic transition after the outbreak. Thus, a systemic and procedural approach will require new strategies for leadership, staff engagement, and the formation of a post-pandemic customer-centric attitude. The physical and mental recovery of society in the post-pandemic era is about trust, respect, solidarity and most important human values.

Keywords : COVID-19 Pandemic, Post-pandemic, Challenges and Opportunities, Human Resource Management
Analisis Pengaruh Moderasi Dana Pihak Ketiga Dalam Hubungan Antara Net Interest Margin Dan Intelectual Capital Terhadap Kinerja Keuangan Sektor Perbankan
Authors: Anjarwati Sri , Moridu Irwan , Cakranegara Pandu Adi , Widyatmoko Widyatmoko , Erna Erna 
Published: March 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital dan net interest margin terhadap kinerja keuangan yang dimoderasi oleh pertumbuhan dana pihak ketiga. Intellectual capital diukur dengan metode Value Added Intellectual Capital (VAICTM), net interest margin diukur dengan rasio perbandingan pendapatan bunga dengan aktiva produktif, dan kinerja keuangan diukur dengan Return on equity (ROE). Menggunakan populasi perusahaan perbankan yang terdaftar di BEI pada tahun 2016-2020. Teknik yang digunakan dalam menentukan sampel adalah purposive sampling dengan jumlah 200 observasi pada perusahaan perbankan.Teknik analisis yang digunakan dalam penelitian ini adalah Moderate Regression Analysis (MRA). Hipotesis diterima apabila nilai probabilitas nya 0.10. Hasil penelitian ini menunjukkan bahwa: (1) intellectual capital tidak berpengaruh terhadap kinerja keuangan, (2) net interest margin tidak berpengaruh terhadap kinerja keuangan, (3) pertumbuhan dana pihak ketiga memperkuat pengaruh intellectual capital terhadap kinerja keuangan, (4) pertumbuhan dana pihak ketiga tidak memoderasi pengaruh net interest margin terhadap kinerja keuangan.
Pengaruh Literasi Keuangan Terhadap Manajemen Keuangan UMKM Di Kecamatan Trenggalek
Authors: Eferyn Krissantina , Satriyono Gandung , Chandra P Andy , Sielva Mayciella So , Denakrisnada Gebrella 
Published: March 2023

Literasi keuangan merupakan salah satu faktor yang mempengaruhi pengelolaan keuangan UMKM. Literasi keuanganmencakup kemampuan untuk membedakan antara keputusan keuangan, mendiskusikan uang dan masalah keuangan tanpaketidaknyamanan, merencanakan masa depan, dan menanggapi secara kompeten peristiwa kehidupan yangmempengaruhi keputusan keuangan sehari-hari, termasuk peristiwa ekonomi secara umum. Tujuan penelitian ini adalahuntuk mengetahui dampak literasi keuangan terhadap pengelolaan keuangan UMKM di wilayah Trenggalek. Penelitianini merupakan penelitian deskriptif kuantitatif. Total populasi penelitian ini terdiri dari 66 UKM yang diwawancarailengkap. Metode survei adalah kuesioner. Dan dianalisis dengan teknik regresi linier sederhana. Hasil penelitianmenunjukkan bahwa terdapat pengaruh yang signifikan antara literasi keuangan dengan pengelolaan keuangan UMKM diKabupaten Trenggalek. Koefisien t menunjukkan bahwa nilai thitung variabel literasi keuangan (X) sebesar 2,473, lebihkecil dari nilai t-tabel pada taraf signifikan ±1,998 pada Sig. Tabel di atas (signifikansi) menunjukkan bahwa jumlahvariabel literasi keuangan (X) di atas 0,05 signifikan.

Kata Kunci: UMKM, literasi keuangan, manajemen keuangan.
Evaluasi Tingkat Kemampuan Kardiovaskuler Atlet Arung Jeram Mapala Universitas Gunung Leuser Aceh
Authors: Afrizal Afrizal 
Published: March 2023

This study aims to determine the level of cardiovascular ability of the Mapala white water rafting athletes at Gunung Leuser University, Aceh in 2022. This study is a descriptive study. The instrument used is a cardiovascular test using a 12-minute run test. The sample in this study consisted of 15 athletes from 21 populations. The data analvysis technique used in this study was descriptive statistics with the percentage formula. The results of the research on the cardiovascular ability of white water rafting athletes at the University of Gunung Leuser Aceh using a 12-minute running test had an average value of 2223.67 meters at the medium category level. The percentage of cardiovascular ability level of rafting athletes at Mapala Gunung Leuser Aceh University with a percentage of 2 athletes in the very good category (13.33%), 5 athletes in the good category (33.33%), 4 athletes being in the moderate category (26, 67%), 3 athletes were in the poor category (20.00%), and 1 person was in the very poor category (6.67%). Based on the results of research, the level of cardiovascular ability of the mapala white water rafting athletes at Gunung Leuser University, Aceh in 2022 is in the medium category.
Hubungan Berat Badan dan Tinggi Badan Dengan Kecepatan Renang Gaya Bebas 50 Meter Pada Atlet Renang Noren Tirta Buana (NTB)
Authors: Hendra Hendra , Suhdy Muhammad , Supriyadi Muhammad 
Published: March 2023

This study aims to determine the relationship between body weight and height with the speed of 50-meter freestyle swimming in Noren Tirta Buana (NTB) swimming athletes. The research method used in this study is the correlation method with data collection techniques using tests and measurements. The population and sample in this study were athletes Noren Tirta Buana (NTB) with a total sampling technique so that the sample was 15 people. The results of this study show that there is a significant relationship between body weight and swimming speed in the 50-meter crawl style for athletes Noren Tirta Buana”; there is an important relationship between body height and swimming speed in the 50-meter crawl style for athletes Noren Tirta Buana”; there is a significant relationship between body weight and size on the swimming speed of the 50-meter crawl style in female athletes 50 meters in athlete Noren Tirta Buana. In conclusion, there is a significant relationship between body weight and height in freestyle swimming speed in Noren Tirta Buana (NTB) swimming athletes.
Keywords: Height, Swimming, Weight,
Analisis Teknik Dasar Bola Basket Peserta Ekstrakurikuler SMA Negeri 4 Lubuklinggau
Authors: Mahendra Redo , Syafutra Wawan , Pranosa Ahmad Gawdy 
Published: March 2023

This study aims to determine the basic techniques of basketball in extracurricular participants at SMA Negeri 4 Lubuklinggau. This research uses a quantitative descriptive research design, using survey methods with test and measurement techniques. The population of this study was all students participating in the extracurricular activities at SMA Negeri 4 Lubuklinggau City in 2022, with a total sample of 14 people who were selected using a total sampling technique. The results of the research and data analysis showed that the basic basketball skills of extracurricular participants at SMA Negeri 4 Lubuklinggau City in 2022 were in the very poor category of 7.14% (1 athlete), the less category was 21.43% (3 athletes), the moderate category was 50.00% (7 athletes), good category of 7.14% (1 athlete), and very good category of 14.29% (2 athletes). In conclusion, the basic basketball skills of athletes participating in extracurricular activities at SMA Negeri 4 Lubuklinggau City in 2022, with an average score of 150.00, are included in the excellent category.
Keywords: basic techniques, basketball, Skills,
Hubungan Faktor Sosio Demografi terhadap Kepuasan Pengguna Layanan Disdukcapil Sebelum dan Saat Pandemi Covid-19
Authors: Junariah Junariah 
Published: March 2023

The purpose of this study was to analyze the relationship between the Socio-Demographic factors of the community and the satisfaction of Disdukcapil service users in Prabumulih City before and during the Covid-19 pandemic. The research method uses quantitative methods. The research sample is 100 respondents. Data collection techniques with documentation, questionnaires and observation. Data analysis with univariate and bivariate analysis. The results of the study obtained data that the service indicators before Covid-19 were Tangible, Reliability, Responsivenes, Assurance, the results of all service indicators were very satisfying, while the results of the service indicators during Covid-19 were Tangible and Empathy while the indicators of Reliability, Responsiveness and Assurance were satisfying. The services provided before Covid-19 were very satisfying, while the services during Covid-19 were satisfactory because there were unsatisfactory indicators. Based on the socio-demographic factors, namely age, gender, education and occupation, there is no significant effect between these variables and the satisfaction of Disdukcapil service users before and during the Covid-19 pandemic. The conclusions of the study show that the satisfaction of disdukcapil service users does not show a significant difference.

Keywords: Covid-19 Pandemic, Service, Sociodemography
Wybrane problemy dotyczące przestrzegania praw człowieka w Ukrainie do 2022 roku
Authors: Nikołajew Jerzy 
Published: March 2023

Przestrzeganie praw człowieka to podstawowy obowiązek każdego państwa. W przypadku Ukrainy jego realizację utrudniono poprzez działania wojenne rozpoczęte w 2022 r. Jednakże w okresie sprzed 2022 r. Ukraina wprowadziła do porządku prawnego przepisy gwarantujące formalnie prawa i wolności człowieka w takim zakresie jak w innych państwach. Mimo gwarancji konstytucyjnych i tych wynikających z przyjęcia norm prawa międzynarodowego stopień realizacji uprawnień wolnościowych jest mimo wszystko niewystarczający. Świadczy o tym np. orzecznictwo strasburskie dotyczące ukraińskich więźniów.
Celem artykułu jest wskazanie trudności w zakresie realizacji praw człowieka w Ukrainie w okresie sprzed agresji rosyjskiej w 2022 r.
Penalizacja przerwania ciąży w austriackim prawie karnym
Authors: Borkowska Katarzyna Karolina 
Published: March 2023

Zjawisko aborcji stanowi kontrowersyjny problem. Między ustawami karnymi poszczególnych państw istnieją różnice w zakresie przesłanek legalnego przerwania ciąży, co z kolei przekłada się na odmienności w zawartości normatywnej przepisów penalizujących przestępstwa związane z terminacją ciąży. Przedmiot opracowania stanowią przepisy penalizujące zachowania związane z aborcją w austriackiej ustawie karnej. Za cel badań przyjęto przedstawienie zakresu kryminalizacji przestępstw dotyczących aborcji w Austrii. W opracowaniu przeanalizowano znamiona czynów zabronionych, które odnoszą się do terminacji ciąży, szczegółowo opisując podmiot, stronę podmiotową, przedmiot oraz stronę przedmiotową przestępstwa. Odniesiono się także do ustawowego zagrożenia karą. Przy dokonywaniu analizy poczyniono komparatystyczne uwagi wobec polskiego systemu prawa. Najważniejszy wniosek wypływający z pracy jest taki, że zawartość normatywna i zakres kryminalizacji przepisów austriackiej ustawy karnej penalizujących przestępstwa związane z aborcją pozostają zagadnieniem kontrowersyjnym, a wykładnia norm prawnych z nich wynikających rodzi problemy w praktyce prawniczej. Przeprowadzone rozważania zostały oparte zarówno na poglądach doktryny, jak też orzecznictwa.
Outcome of 107 conservatively managed unruptured brain arteriovenous malformations: a single center’s 30-year experience
Authors: Dodier Philippe , Kranawetter Beate , Hirschmann Dorian , Dogan Muhammet , Cho Anna , Untersteiner Helena , Göbl Philipp , Gatterbauer Brigitte , Wang Wei-Te , Dorfer Christian , Rössler Karl , Bavinzski Gerhard , Frischer Josa M. 
Published: March 2023

OBJECTIVE
Since the publication of A Randomized Trial of Unruptured Brain AVMs (ARUBA), the management of unruptured brain arteriovenous malformations (bAVMs) has been controversially discussed. Long-term follow-up data on the exclusively conservative management of unruptured bAVMs are scarce. The authors evaluated the long-term outcomes of patients with unruptured untreated bAVMs in a real-life cohort.

METHODS
A retrospective observational cohort of 107 patients (of 897 bAVM patients referred to the authors’ institution) with a diagnosis of unruptured and conservatively managed bAVMs is presented. AVMs of all Spetzler-Martin grades were observed. The mean follow-up period was 84 months. In 44% of patients, a follow-up period of 5 years or longer was observed. A national death register comparison completed the outcome analysis.

RESULTS
The median age at diagnosis, sex distribution, neurological presentation, and modified Rankin Scale score were comparable to the patients in the medical management arm of the ARUBA study. Patients were mainly young, predominantly male, and in good clinical condition. Similar to the ARUBA cohort, 77% of this study’s cohort presented in an excellent clinical status at the time of last follow-up. However, 17% of patients had at least one hemorrhage, resulting in an overall annual hemorrhage risk of 2.7% in the observation period. Moreover, the cumulative 1-, 5-, and 10-year overall hemorrhage rates were 3.0%, 11.3%, and 15.3%, respectively. Consequently, the long-term follow-up AVM-related mortality rate amounted to 8%. The estimated median overall survival after AVM diagnosis was 19.3 years (95% CI 14.0–24.6 years). A multivariate Cox regression model revealed temporal and deep-seated localization as an independent risk factor for AVM hemorrhage, while the presence of seizures reached borderline significance as a risk factor.

CONCLUSIONS
The authors’ results represent the long-term course of unruptured untreated bAVMs. Their data support the conclusion that even in the post-ARUBA era, tailored active treatment options may be offered to patients with unruptured bAVMs. For patient counseling, individual risk factors should be weighed against the center’s treatment-specific risks.
Дослідження генераторної установки під дією вібрацій автомобільного двигуна
Authors: Магац Мирон , Городецький Іван , Гошко Зеновій , Гнатов Андрій , Дацюк Юрій 
Published: March 2023

Досліджено напрями розвитку та підвищення вимог до автотранспортних засобів, які суттєво впливають на темпи розширення підприємницької діяльності в аграрній сфері. А це відповідно: їхня надійність, продуктивність комфортність управління та високі економічні та екологічні показники. Доведено, що на вищеперелічені характеристики автомобілів значною мірою (особливо в продукуючих і акумулюючих енергетичних засобах), впливає система енергопостачання та енергоспоживання.
В основному сучасні автомобілі використовують системи енергопостачання постійного струму, з напругою від 12 до 24 В, до складу яких входять: генератор, акумуляторна батарея та регулювальні елементи, тобто регулятори напруги. Для контролю й захисту бортової електромережі автомобіля використовуються запобіжники та різного роду реле. Вимогою для генераторних установок (вітчизняних чи зарубіжних виробників) є їхнє налаштування на віддачу електронної енергії (номінальної величини) за мінімальних обертів вала двигуна (850–900 об./хв). Цей процес можливий завдяки підвищенню передатного числа приводу пасової передачі. Доведено, що за підвищення передатного числа вище 3 скорочується її експлуатаційний період та збільшується навантаження на обертові маси самого генератора. Злагоджена робота генераторної установки з акумуляторною батареєю веде до акумулювання електричного заряду (на різних режимах роботи двигуна), необхідного для забезпечення бортової електромережі автомобіля постійно стабільною напругою. Досліджено, що недостатня напруга (нижче 12 В), сприяє недозаряду батареї та утрудненому запуску двигуна, а відповідно підвищена – до перезаряду та скорочення її терміну експлуатації. Така енергетична нестабільність також негативно впливає й на роботу: електронного обладнання, електроприладів, освітлення та сигналізацій сучасного автомобіля.
Відповідно до викладеного ми пропонуємо частково вирішити проблеми зменшення навантаження на систему «генераторна установка + акумуляторна батарея» бортової електромережі автомобіля і, відповідно, підвищити економічні та екологічні показники двигуна. Нами прийнято рішення щодо встановлення в бортову електромережу автомобіля незалежного генератора, укомплектованого постійними магнітами, який працює від вібрацій двигуна внутрішнього згоряння.
Assessment of the possibility of using iron-magnesium production waste for wastewater treatment from heavy metals (Cd2+, Zn2+, Co2+, Cu2+)
Authors: Antoninova Natalya , Sobenin Artem , Usmanov Albert , Shepel Ksenia 
Published: March 2023

Relevant problems associated with treatment of industrial wastewater from heavy metal ions are considered. Due to industrial development, the amount of wastewater increases as well as the risks of heavy metals getting into surface and groundwater, accumulating in water bodies and becoming aggressive environmental pollutants, which affect the animal and human organisms. To assess the possibility of extracting metal ions (Cd2+, Zn2+, Co2+, Cu2+) from industrial wastewater and their further treatment, studies were carried out on redistribution of heavy metals in the “wastewater – waste” system using iron-magnesium production waste. Samples of the investigated waste weighing 0.1; 0.2; 0.5; 1; 1.5; 2 g were taken for wastewater volume of 50 ml per each subsample. Contact time varied from 5 to 180 min, waste fraction was 1 mm. The interaction process showed that the waste efficiently removes metal ions (Cd2+, Zn2+, Co2+, Cu2+) from industrial wastewater. The efficiency of removing a pollutant from the solution depends on the weight of the waste subsample, initial concentration of metal ions, and contact time.
The Potential Role of Gustatory Function as an Early Diagnostic Marker for the Risk of Alzheimer’s Disease in Subjective Cognitive Decline
Authors: Schmicker Marlen , Frühling Insa , Menze Inga , Glanz Wenzel , Müller Patrick , Noesselt Toemme , Müller Notger G. 
Published: March 2023

Background: Patients with subjective cognitive decline (SCD) report memory deterioration and are at an increased risk of converting to Alzheimer’s disease (AD) although psychophysical testing does not reveal any cognitive deficit. Objective: Here, gustatory function is investigated as a potential predictor for an increased risk of progressive cognitive decline indicating higher AD risk in SCD. Methods: Measures of smell and taste perception as well as neuropsychological data were assessed in patients with subjective cognitive decline (SCD): Subgroups with an increased likelihood of the progression to preclinical AD (SCD+) and those with a lower likelihood (SCD–) were compared to healthy controls (HC), patients with mild cognitive impairment and AD patients. The Sniffin’ Sticks test contained 12 items with different qualities and taste was measured with 32 taste stripes (sweet, salty, bitter, sour) of different concentration. Results: Only taste was able to distinguish between HC/SCD– and SCD+ patients. Conclusion: This study provides a first hint of taste as a more sensitive marker than smell for detecting preclinical AD in SCD. Longitudinal observation of cognition and pathology are necessary to further evaluate taste perception as a predictor of pathological objective decline in cognition.