bluuebunny/crossref_metadata_2025_split huggingface dataset:
Strategi Bisnis, Pemanfaatan Insentif Pajak, dan Kepatuhan Wajib Pajak Perusahaan Event Organizer Selama Masa Pandemi Covid 19
Authors: Rahayu Puji Astuti , Ratna Putri Monica Paramita , Felisia Felisia , Faninda Sandra 
Published: December 2022

ABSTRACT
One of the business sectors affected by the COVID-19 pandemic is event organizer. Some of the government’s support for business are incentives of PPh Article 21, PPh Article 25, PPh Article 22 for imports, preliminary VAT refunds, lower corporate income tax rates, and incentives for MSMEs. The purpose of the study was to determine business strategies to survive in the midst of a pandemic, determine the use of tax incentives, and the level of tax compliance of the event organizer in the city of Bandung. The research uses descriptive methods and the data used are questionnaires and the results of interviews. The results are event organizers have the strength of capital and human resources that can help companies execute online events and produce digital products. Tax incentives are only used by 50% of respondents, the rest do not use them due to loss of information about the latest tax regulations from the Account Representative, no tax socialization given, and not understanding of tax regulations. There is a tax burden borne by the company because it does not take advantage of tax incentives. Regarding tax payer compliance, not all event organizer companies crry out their tax obligations correctly and on time.

ABSTRAK
Salah satu sektor usaha yang terdampak pandemic Covid 19 adalah penyelenggaraan acara atau dikenal dengan istilah event organizer. Beberapa dukungan pemerintah terhadap bisnis yang terdampak pandemic Covid 19 adalah insentif PPh Pasal 21, PPh Pasal 25, PPh Pasal 22 impor, pengembalian pendahuluan PPN, penurunan tarif PPh Badan, dan insentif bagi UMKM. Tujuan penelitian untuk mengetahui strateg bisnis untuk tetap bertahan di tengah pandemic, mengetahui pemanfaatan insentif pajak, dan tingkat kepatuhan pajak perusahaan event organizer di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan data yang digunakan berupa hasil kuesioner dan hasil wawancara pelaku usaha event organizer. Hasil penelitian bahwa perusahaan event organizer tetap dapat bertahan karena memiliki kekuatan modal dan kekuatan sumber daya manusia yang dapat membantu perusahaan mengeksekusi trend baru dalam bisnis acara daring dan menghasilkan produk digital. Insentif pajak hanya dimanfaatkan oleh 50% responden, sisanya tidak memanfaatkan karena kurangnya infomrasi mengenai peraturan pajak terbaru dari account representative, tidak ada sosialiasi pejak yang diberikan kepada asosiasi perusahaan event organizer di Kota Bandung, dan tidak memahami peraturan perpajakan. Terdapat beban pajak yang ditanggung oleh perusahaan karena tidak memanfaatkan insentif perpajakan. Mengenai kepatuhan wajib pajak, belum semua perusahaan event organizer melaksanakan kewajiban perpajakannya dengan benar dan tepat waktu.
Perancangan Automatic Fish Feeder Skala Akuarium Berbasis Internet of Things (IoT) Menggunakan Modul ESP8266
Authors: Kennedi Sembiring  , Agus Setiawan  , Muhammad Alief Tegar Wicaksono  , Abdul Rahman  
Published: December 2022

Budidaya ikan adalah salah satu kegiatan yang bertujuan untuk memelihara komoditas ikan bagi kepentingan ekonomi. Kegiatan budidaya ikan pada umumnya dilakukan pada media tambak ataupun akuarium. Salah satu fase yang penting dalam budidaya ikan adalah pemberian pakan. Pemberian pakan umumnya dilakukan secara berkala dan manual. Pengembangan teknologi dalam pemberian pakan secara otomatis sangat dibutuhkan untuk meningkatkan efektivitas dan produktivitas kegiatan budidaya. Automatic Fish Feeder berbasis Internet of Things (IoT) adalah salah satu solusi yang mengintegrasikan perangkat keras dan sensor serta software sebagai kontrolnya. Penelitian ini bertujuan untuk merancang alat pemberi pakan ikan otomatis skala akuarium menggunakan sensor ultrasonik HC SR04, dengan merancang wadah pakan, blower sebagai pendorong pakan serta aplikasi blynk untuk memonitor stok pakan dan mengirimkan notifikasi ke user. Analisa konsistensi sensor dilakukan dengan melakukan 10 kali percobaan dengan rentang jarak objek antara 5-10 cm dengan error rata rata sebesar 1.21%. Pengujian menggunakan software blynk dilakukan dengan menguji keakuratan software dan mikrokontroller dengan meletakkan objek dengan radius >20 cm dan <25 cm sebagai dasar notifikasi ketersediaan pakan. Pengujian performa Automatic Fish Feeder dilakukan sebanyak 5 kali dengan mengukur jarak lontaran pakan melalui blower. Percobaan dilakukan dengan pengukuran sampel secara acak, dengan mengukur jarak terjauh dan terdekat lontaran sampel yang diobservasi. Hasil pengujian diperoleh jarak lemparan terjauh adalah 2,6 meter dan jarak lemparan terdekat adalah 0,3 meter, dengan rata rata lontaran terjauh adalah 2,3 meter dan rata-rata terdekat adalah 0,44 meter. Secara umum, Berdasarkan hasil pengujian alat Automatic Fish Feeder menunjukkan performa yang konsisten.
On modules over the mod 2 Steenrod algebra and hit problems
Authors: Võ Phúc Đặng 
Published: December 2022

<p>Let us consider the prime field of two elements, $\mathbb F_2\equiv \mathbb Z_2.$ It is well-known that the classical "hit problem" for a module over the mod 2 Steenrod algebra $\mathscr A$ is an interesting and important open problem of Algebraic topology, which asks a minimal set of generators for the polynomial algebra $\mathcal P_m:=\mathbb F_2[x_1, x_2, \ldots, x_m]$ on $m$ variables $x_1, \ldots, x_m,$ each of degree one, regarded as a connected unstable $\mathscr A$-module. The algebra $\mathcal P_m$ is the cohomology with $\mathbb F_2$-coefficients of the product of $m$ copies of the Eilenberg-MacLan complex $K(\mathbb F_2, 1).$ Although the hit problem has been thoroughly studied for more than 3 decades, solving it remains a mystery for any $m\geq 5.$ In this article, we develop our previous work [Commun. Korean Math. Soc. 35 (2020), 371-399] on the hit problem for $\mathscr A$-module $\mathcal P_5$ in generic degree $n:=n_s = 5(2^{s}-1) + 18.2^{s}$ with $s$ an arbitrary non-negative integer. As an immediate consequence, a local version of Kameko's conjecture for the dimension of the cohit space $\mathbb F_2\otimes_{\mathscr A}\mathcal P_m$ associated with weight vectors is true for $m = 5$ and degree $n_s.$ Also, we show that this conjecture also holds for any $m\geq 1$ and degrees $\leq 12.$ Two applications of this study are to establish the dimension result for the cohit space $\mathbb F_2\otimes_{\mathscr A}\mathcal P_m$ for $m = 6$ in generic degree $5(2^{s+4}-1) + n_1.2^{s+4}$ with $s > 0$ and to describe the modular representations of the general linear group of rank $5$ over $\mathbb F_2.$ Our results then show that the algebraic transfer, defined by W. Singer [Math. Z. 202 (1989), 493-523], is an isomorphism in bidegrees $(5, 5+n_s)$ with $s\geq 0.$ Also, we prove that Singer's transfer is a trivial isomorphism in bidegree $(m, m+12)$ with $m$ an arbitrary positive integer.</p>
Active Differential Reflection Coefficient of Differentially-Fed Antenna Array
Authors: Xu Guanghui 
Published: December 2022

<p>In this communication, a definition for the active differential reflection coefficient of the differentially-fed antenna array is proposed. The each antenna is fed by two ports which input the equal-amplitude anti-phase signals. According to the active reflection coefficient of the conventional single-ended antenna array, the active differential reflection coefficient definition of the differential antenna array is given and analyzed. To verify the active differential reflection coefficient definition, the differential three-element microstrip patch antenna array is designed, fabricated and measured. In addition, it is derived and obtained that the active differential reflection coefficient of the differential port <em>m</em> is a half of the active reflection coefficient sum for the single-ended port m+ and m-. The active differential reflection coefficient definition will give a port match design guidance for the differential antenna array. </p>
Arrival- and service-curve estimation methods from measurements to analyze and design soft real-time streaming systems with network calculus
Authors: Funda Christoph 
Published: December 2022

<p> This paper surveys different arrival and service curve estimation methods for basic linear functions from experimental data. We experiment with methods we found in literature and discuss the benefit and deficit of these methods. We propose two own developed simple methods inspired by literature, to estimate rate-latency service curves matching to our use case to analyze a soft real-time streaming system with Network Calculus. We furthermore apply three methods to a novel field for performance evaluation with network calculus: hardware-in-the-loop test benches. The performance evaluation of these test systems and the two estimation methods are our contribution to the field of network calculus applicated to soft real-time streaming systems. The performance metric playback buffer and the minimum needed pre-buffer time are dimensioned with the help of adapted and mathematically proven network calculus solutions for streaming devices from our last paper. Linear network calculus elements are generated in three different ways based on measurements of software processing latencies and network latencies. In the next step, playback buffer backlog and delay bounds are calculated based upon the three service curve estimation methods by applying network calculus to the measurements. These calculated bounds are compared to each other and discussed and furthermore verified by a discrete-event simulation model with trace-driven input and with distribution fits of the processing latencies. The simulation model uses a variation of the workload to prove the system, while being operated in soft real-time operating point, with the mean arrival-rate near the mean service-rate and above the minimum service-rate. We recommend using the delay metrics by NC with a safety-factor to design the pre-buffer time. </p>
Covert Communication of STAR-RIS Aided NOMA Networks
Authors: Li Xingwang , Tian Zhifa , He Wenjing , Chen Gaojie , Gursoy M. Cenk , Mumtaz Shahid , Nallanathan Arumugam 
Published: December 2022

<p> This paper investigates covert communication in simultaneously transmitting and reflecting reconfigurable intelligent surface (STAR-RIS) assisted non-orthogonal multiple access (NOMA) systems, assuming for the sake of being more practical that the successive interference cancellation (SIC) is defective. To assess the covertness performance of the considered system, we first derive closed-form expressions for the detection error probability, the optimal detection threshold and the average minimum detection error probability of the warden, as well as the outage probability of the NOMA user pair. Then an optimization problem to maximize the effective covert rate (ECR) is proposed. According to the results of the simulation, it is possible to increase the maximum ECR of the considered system by varying the amount of components of the STAR-RIS. </p>
Automated Measures of Sentiment via Transformer- and Lexicon-Based Sentiment Analysis (TLSA)
Authors: Zhao Xinyan , Wong Chau-Wai 
Published: December 2022

<p>The last decade witnessed the proliferation of automated content analysis in communication research. However, existing computational tools have been taken up unevenly, with powerful deep learning algorithms such as transformers rarely applied as compared to lexicon-based dictionaries. To enable communication scholars to adopt modern computational methods for valid and reliable sentiment analysis, we propose a free and open web service named transformer- and lexicon-based sentiment analysis (TLSA). TLSA integrates different sentiment analysis tools including transformer-based deep learning models and sentiment dictionaries. TLSA enables users with limited computational resources to use these tools and validate their results at once. Two cases showed that transformer-based models provided more accurate measurement of sentiments in tweets, compared to lexicon-based methods. The performance of different tools varied to a large extent based on the dataset, suggesting the importance to validate different sentiment tools in a specific study. TLSA is expected to empower communication scholars to reap the benefit of state-of-the-art computational methods for valid measurement and insight discovery. </p>
Emotional Impact of Source Localization in Music Using Machine Learning and EEG: a proof-of-concept study
Authors: Filippi Eleonora De , Schmele Timothy , NANDI ARIJIT , Torres Adan Garriga , Pereda-Banos Alexandre 
Published: December 2022

<p>Little is currently known about how varied source locations affect a listener’s emotional reaction to music. Here, using spectral features extracted from electrophysiology (EEG) data, we tested through machine learning whether four music source positions (front, back, left, and right) could be accurately distinguished according to the type of valence in a subject-wise manner. The findings demonstrate that distinct EEG correlates can reliably classify the four source locations and that the effect is stronger when music with a negative emotional va- lence is played outside of the listener’s visual field. This proof-of-concept study may pave the way for advanced spatial audio analysis approaches in music infor- mation retrieval by considering the listener’s emotional impact depending on the source direction of incidence. </p>
FORMULASI SEDIAAN KRIM MENGGUNAKAN KOLAGEN TULANG AYAM BROILER (Gallus gallus domestica) SEBAGAI ANTI-AGING
Authors: GINTING ERNAWATY , Zebua Nilsya Febrika , Ridara Rina 
Published: December 2022

Tulang ayam merupakan salah satu jenis limbah padat yang mengandung sumber protein berupa kolagen. Kolagen merupakan salah satu dari jaringan ikat utama protein hewani dan banyak digunakan sebagai bahan biomedis, dan memiliki efektivitas sebagai anti-aging. Anti-aging dalam sediaan krim mampu mencegah penuaan pada kulit. Penelitian ini bertujuan untuk mengetahui apakah kolagen tulang ayam broiler dapat diformulasikan dalam sediaan krim yang pada konsentrasi tertentu dapat memberikan efek anti-aging dan tidak mengiritasi kulit. Penelitian ini memakai metode eksperimental, menggunakan bahan uji tulang ayam broiler. Tahapan penelitian ini meliputi isolasi kolagen dari tulang ayam broiler, karakteristik kolagen dengan spektrofotometri inframerah, pembuatan krim kolagen tulang ayam broiler dengan konsentrasi 1%, 1,5%, 2,5% dan 3,5% dan evaluasi sediaan krim serta uji efektivitas anti-aging menggunakan alat skin analyzer (aramo) dimana hasilnya diuji secara statistik memakai uji ANOVA dengan SPSS 26 free trial. Hasil penelitian menunjukkan bahwa kolagen tulang ayam broiler dapat diformulasikan dalam sediaan krim anti-aging dengan tipe emulsi minyak dalam air (M/A) hasil evaluasi sediaan merupakan sediaan yang homogen, stabil dan tidak mengiritasi kulit dengan rentang pH 6,1-6,4. Hasil uji statistik menunjukkan probabilitas lebih kecil dari 0.05. Formulasi krim kolagen tulang ayam broiler dengan konsentrasi 3,5% menunjukkan efektivitas anti-aging yang terbaik dengan meningkatnya kelembaban 25,2%, mengurangi pori 22,2%, mengurangi noda 22,9% dan mengurangi keriput 22,3%.
Kata Kunci : Ayam broiler, tulang, kolagen, anti-aging, krim
UJI AKTIVITAS ANTIOKSIDAN EKSTRAK ETANOL BUNGA TELANG (Clitoria ternatea L.) DALAM SEDIAAN SERUM DENGAN METODE DPPH
Authors: Maulina Syarifah Nadia , Sihotang Supran Hidayat , Mukharomah SITI 
Published: December 2022

Bunga telang (Clitoria ternatea L.) merupakan salah satu tanaman yang mengandung senyawa flavonoid dengan aktivitas antioksidan yang sangat tinggi. Antioksidan memiliki berat molekul kecil yang mampu menangkal terbentuknya radikal bebas didalam tubuh sehingga dapat menghambat kerusakan sel. Penelitian ini menggunakan metode eksperimental, dengan menggunakan bahan uji bunga telang (Clitoria ternatea L.) dengan cara maserasi menggunakan pelarut etanol pro analisis. Penelitian ini diawali dengan penyiapan sampel yang meliputi, pengambilan sampel tumbuhan, identifikasi tumbuhan bunga telang (Clitoria ternatea L.), skrining fitokimia, kemudian dilakukan pengolahan serbuk simplisia, pembuatan ekstrak etanol, pemilihan formula dasar sediaan serum, penetapan formulasi modifikasi dasar serum dan pembuatan sediaan serum ekstrak etanol bunga telang (Clitoria ternatea L.) dalam berbagai konsentrasi sediaan yaitu 3%; 4%; 5%; dan blanko, pemeriksaan mutu fisik dan uji aktivitas antioksidan. Hasil penelitian menunjukkan bahwa bunga telang (Clitoria ternatea L.) dalam bentuk ekstrak etanol dapat diformulasikan kedalam bentuk sediaan serum, merupakan sediaan yang homogen, stabil dan tidak mengiritasi kulit dengan rentang pH sesaat setelah dibuat 5,9-6,1 dan pH setelah pengujian kestabilan (Cycling test) 5,4-5,7.

Kata kunci :Clitoria ternatea L.; bunga telang; serum; antioksidan; DPPH
PERSEPSI MAHASISWA PENDIDIKAN BIOLOGI TERADAP MODEL PEMBELAJARAN PROJECT-BASED LEARNING (PjBL) DALAM PEMBUATAN ALAT PERAGA BERBASIS LINGKUNGAN
Authors: Kurniawati Maria Fransiska , Puspawati Dewa Ayu , Arjaya Ida Bagus Ari 
Published: December 2022

Project-based Learning (PjBL) merupakan model pembelajaran yang menitikberatkan pada pembelajaran berbasis proyek, yaitu peserta didik diberi proyek/tugas yang dapat meningkatkan kreativitas setiap individu. Alat peraga berbasis lingkungan adalah sarana/alat yang terbuat dari bahan-bahan bekas, mudah ditemukan disekitar lingkungan dan dapat dipergunakan agar proses pembelajaran berlangsung dengan baik. Tujuan penelitian ini untuk membandingkan persepsi mahasiswa pendidikan biologi terhadap model pembelajaran PjBL dalam pembuatan alat peraga berbasis lingkungan. Penelitian ini dilaksanakan pada bulan Februari-Maret 2021. Penelitian ini merupakan ex post facto dengan rancangan penelitian pendekatan deskriptif kuantitatif yang melibatkan mahasiswa program studi Pendidikan Biologi sebagai subjek penelitian. Instrumen yang digunakan dalam penelitian ini adalah kuesioner yang disebarkan melalui Google Form. Teknik analisis data yang digunakan adalah analisis deskriptif, melalui penyajian tabel frekuensi, histogram, dan statistik inferensial menggunakan ANOVA. Hasil penelitian menunjukan terdapat perbedaan persepsi mahasiswa biologi terhadap model pembelajaran PjBL dalam pembuatan alat peraga berbasis lingkungan antara semester IV, VI dan VIII dengan nilai signifikansi sebesar 0,007<0,05. Kesimpulan dari penelitian ini bahwa terdapat perbedaan persepsi dari mahasiswa pendidikan biologi terhadap model pembelajaran PjBL dalam pembuatan alat peraga berbasis lingkungan.
Open Versus Closed Kinetic Chain Exercise: a Comparison of Walking Capacity in Chronic Post-Stroke Phase
Authors: Wibisono Kukuh , Rahmi Isma  
Published: December 2022

Introduction: The chronic post-stroke phase is often accompanied by various sensory, cognitive, motoric, coordination, and balance impairments. Decreased strength and motoric control contribute to walking capacity in patients with stroke. This study aims to evaluate the effect of Open Kinetic Chain (OKC) vs Closed Kinetic Chain (CKC) exercise on walking capacity in the chronic post-stroke phase. Open Kinetic Chain (OKC) and Closed Kinetic Chain (CKC) were reported to improve functional mobility and balance in the chronic post-stroke phase. However, there is a lack of studies emphasizing the effect of OKC and CKC on walking capacity.
Methods: This study is a quasi-experimental pre- and post-controlled trial group design. Twenty subjects were randomized into two groups of equal size: the CKC group (n=10) and the OKC group (n=10). There was one subject from each group who dropped out at the end of the study. CKC and OKC groups were trained for 6 weeks. The walking capacity was measured with 2 Minutes Walking Test (2WMT).
Results: 2WMT results showed improvement in both groups after 6 weeks of intervention, 56,17 ± 10,95 ± to 57,43 ± 11,29 in CKC group (p<0.001) and 57,04 ± 8,58 to 58,19 ± 8,77 in OKC group (p<0.002).
Conclusion: CKC and OKC exercise significantly improve the 2WMT results after 6 weeks of intervention.
Keywords: Chronic post-stroke phase, walking capacity, open kinetic chain exercise, closed kinetic chain exercise
PSYCHOLOGICAL AND PEDAGOGICAL FEATURES OF PRIMARY SCHOOL CHILDREN FROM MIGRANT FAMILIES IN THE ASPECT OF TEACHING RUSSIAN AS A SECOND LANGUAGE
Authors: Хамраева Е.А. 
Published: December 2022

Статья дает представление о новом направлении развития лингводидактики, связанной с нейрокогнитивистикой, позволяющей изменить в сторону большей продуктивности обучение русскому языку. В ней описываются тенденции развития дидактики в сфере РКИ в наши дни, связанные с привлечением триады нейроисследований: нейропсихологии, нейропедагогики и нейролингвистики. Особенности сегодняшнего дня, потребности разновозрастной аудитории в качественном обучении, специфика языкового образования детей и взрослых – вот круг основных задач, обозначить решение которых и становится целью данной статьи. Спектр решаемых проблем связан также с желанием познакомить широкую педагогическую общественность с новым направлением исследований, обозначить перспективы выделения нейроаспекта в обучении РКИ, представить терминосистему нейролингводидактики.
The article examines the peculiarities of the development of mental processes (perception, attention, memory, thinking and speech) of primary school children from migrant families from the point of view of teaching Russian as a second language. Cognitive strategies that are especially relevant for mastering a non-native language are analyzed: planning, execution, evaluation, and application. The highlighted psychological and pedagogical features of migrant children require comprehension and methodological interpretation for the organization of language adaptation of foreign speakers.