bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perubahan Tarif Pajak Penghasilan Final UMKM Terhadap Penerimaan Pajak Penghasilan
Authors: Tasmita Yuni Nuardi , Dahniar Dahniar 
Published: December 2022

Penelitian ini bertujuan untuk menganalisis perubahan tarif pajak penghasilan final usaha mikro kecil dan menengah (UMKM) terhadap penerimaan pajak penghasilan di KPP Pratama Kota Baubau. Data yang diperoleh berupa data primer kuesioner. Metode statistik yang digunakan adalah analisis regresi linier sederhana.
Berdasarkan hasil analisis data disimpulkan bahwa perhitungan analisis regresi linear sederhana yang di olah dengan menggunakan SPSS diperoleh persamaan Y = 54,804 + 0,824X koefisien korelasi (r) sebesar 0,208 artinya ada hubungan yang kuat antara penurunan tarif pajak penghasailan final usaha mikro kecil dan menengah (UMKM) terhadap penerimaan pajak penghasilan KPP Pratama Baubau. Koefisien adjusted r Squannnre (r2) 0,043 artinya kontribusi atau sumbangan terhadap perubahan tarif pajak sebesar 43,0% sedangkan sisanya sebesar 77,0%. Berdasarkan hasil statistik uji t variabel perubahan tarif pajak sebesar 2.049 dengan signifikan 0,000 lebih kecil dari a = 0.005 yang artinya perubahan tarif pajak berpengaruh signifikan terhadap penerimaan pajak penghasilan KPP Pratama Baubau.

Kata kunci: Perubahan Tarif Pajak dan Penerimaan Pajak Penghasilan
Editorial Vol. 02 Nº4
Authors: Manrique Nugent Manuel Alberto Luis 
Published: December 2022

El Centro de Investigación y Desarrollo Intelectual, hace la presentación de su Vol. 2 Núm. 4 (2022): Scientific Research Journal CIDI, la cual está arbitrada y editada por Profesionales que están reconocidos en el área de investigación en Universidades de Perú y de los distintos países del extranjero, sus coordenadas geográfica de la revista esta en la Región Callao, Perú, y mediante un estudio meticuloso hemos podido evaluar mediante informes técnicos que la Región Callao, se está debilitando en un 74.4% con la Criminalidad que socaba a la población, en toda su dimensión. Ante esta gran problemática además de la crisis económica, política y social, adhiriendo la postpandemia del COVID-19, y la corrupción se convierte en una situación casi incontrolable
Identification and Prevention of Microbial Contaminants in Musa paradisiaca Tissue Culture
Authors: Hassen Nurul Izzah , Badaluddin Noor Afiza , Mustapha Zakiah , Zawawi Dhiya Dalila 
Published: December 2022

Banana (Musa spp.) is an economically vital fruit crop in Malaysia and therefore, micropropagation was applied to meet the market demand for disease-free seedlings. However, microbial contamination is a significant obstacle in micropropagation techniques. In this research, the microorganisms that were present in the banana culture were characterized and the efficacy of antimicrobial and antifungal agents to inhibit contaminants was evaluated. Three bacterial and two fungal isolates were isolated from the contaminated culture. Klebsiella pneumoniae, Klebsiella quasipneumoniae, and Klebsiella variicola were identified by molecular identification based on the 16S rDNA sequence. The gram-staining method confirmed all three bacteria were gram-negative. Oxidase and catalase tests showed the presence of cytochrome oxidase system and catalase enzyme in all bacteria. The bacteria can also hydrolyze starch, ferment sugars, and reduce sulfur from the amylase test. Phenotypic identification of fungi revealed the presence of conidia and hyphae, indicating the presence of Colletotrichum spp. and Aspergillus spp. In fungi characterization, Colletotrichum gloeosporioides and Aspergillus flavus were detected. Chloramphenicol was identified as an effective antibacterial agent from the disc diffusion method. Fluconazole was a potent antifungal agent by screening the sterilizing agents. The findings may potentially lead the way for the implementation of reducing the contamination rate in banana micropropagation.
Abundance and Infestation of Rice Stem Borer in North Malaysia
Authors: Mohd Khari Nur Atiqah , Ab Hamid Suhaila 
Published: December 2022

The abundance and infestation of rice stem borer were monitored in MADA regions with the influence of weather parameters. The determination of the rice stem borer percentage infestation was recorded by dead heart (DH) and whitehead (WH) symptoms. In four regions of MADA area observations, a higher infestation of rice stem borer was observed during rice planting season one (7.1%) compared to rice planting season two (3.9%) on average. Both damage symptoms of the rice stem borer, DH, and WH were observed higher during the rice planting season one. The highest infestation of rice stem borer during season one was observed in Pendang with 18.60%. From the weather parameters recorded, a high infestation of rice stem borer occurred at 80.0% (RHmax), 8.2 °C of temperature differences (Tdiff), and a lower amount of rainfall (0.6 mm). The high infestation in Pendang in season one was influenced by the lower value of RH, higher range of temperature, and lower amount of rainfall compared to season two. Chilo polychrysus was the most abundant species of rice stem borer found in Region 1 and Scirpophaga incertulas were abundantly found in Region 2, 3, and 4.
Morphological characterization of Mongolian local common wheat (Triticum. Aestivum) species
Authors: Yadamsuren Narantsetseg , Noov Bayarsukh , Yadamsuren Myagmarsuren 
Published: December 2022

The common wheat is one of the most important food crops and cultivated for more than 2000 years in Mongolia that are evidenced in the books of ancient scholars and archeological findings. The collection of plant genetic resources includes 5 wheat species found from different regions of Mongolia and among them 5% is belongs to common wheat (Triticum aestivum). The local common wheat landraces the sub-species v. ferrugineum, v. erythrospermum, v. lutescens occupy 11.3-33.0% and other sub-species 0.3-7.7%, respectively. Local landraces have plant height of 61-101 cm, spike length of 6.5-9.8cm and plant duration of 86-112 days. The landraces highly differ by the plant duration (V=67.4), and plant height (V=44.8)
Монгол нутгийн зөөлөн (Triticum aestivum ) буудайн янз зүйлүүд, тэдгээрийн морфологи
Хураангуй
Зөөлөн буудай нь хүнсний чухал таримлын нэг ба Монгол нутагт 2000 гаруй жилийн өмнөөс тариалж ирсэнийг эрт үеийн судлаачдын бичиж үлдээсэн ном судрууд болон малтлагаар олдсон археологийн үнэт олдворууд баталдаг. Ургамлын генетик нөөцийн цуглуулгад Монголын баруун, зүүн, төвийн бүс нутгуудаас олдсон буудайн 5 зүйл хадгалагдаж байгаагаас 65.7%- ийг зөөлөн буудай (Triticum aestivum) эзэлж байна. Нутгийн зөөлөн буудайн Triticum. Aestivum. subs aestivum.v. ferrugineum, Triticum. Aestivum. subs aestivum.v. erythrospermum, Triticum. Aestivum. subs aestivum.v. lutescens янз зүйлүүд 11.3- 33%- ийг, бусад янз зүйлүүд 0.3- 7.7%- ийг тус тус эзэлж байна. Нутгийн Зөөлөн буудайн дээжүүдийн ургамлын өндөр 61-101 см, түрүүний урт 6.5- 9.8 см, ургалтын хугацаа 86-112 хоногтой бөгөөд ургалтын хугацаа (V=67.4), ургамлын өндрөөр (V=44.8) ихээхэн ялгаатай байна.
Түлхүүр үг: Фенотип, эх материал, популяци.
Ecological dyeing of acrylic yarn with colorant derived from natural lac dye
Authors: VUTHIGANOND Nattaya , CHITICHOTPANYA Pisutsaran , NAKPATHOM Monthon , MONGKHOLRATTANASIT Rattanaphol 
Published: December 2022

In recent years, the application of natural dyes in textile coloration has attracted significant study interest. In this current study, the bio-based dyeing of synthetic textile fiber, specifically acrylic yarn, with natural lac dye was investigated. The yarn was dyed using a meta-mordanting technique. The dyeing parameters, including temperature, time, pH of the dye bath, dye concentration, mordant type, and mordant concentration, were examined. Two eco-mordants, aluminium sulfate and ferrous sulfate, are compared against an eco-restricted copper sulfate in terms of color strength and fastness. The results demonstrated that the meta-mordanting technique can be used to dye acrylic fiber using natural lac dye. The optimum dyeing results were achieved using an acidic pH (2-3) and a temperature of 100℃ for 40 min of dyeing time. The color strength of the dyed samples was enhanced by the application of mordants. Color uniformity was achieved by controlling the temperature gradient in the Tg region. In terms of color change, the wash fastness properties of the dyed samples were found to be poor to moderate due to the dye's susceptibility to alkaline washing. In terms of color fastness to rubbing and light, ferrous sulfate and copper sulfate produced superior results.
Erratum to: In search for near-room-temperature superconducting critical temperature of metal superhydrides under high pressure: A review
Authors: PINSOOK Udomsilp 
Published: December 2022

Erratum to: Journal of Metals, Materials and Minerals, Vol. 30, No. 2, pp. 31-41, 2020
DOI: https://doi.org/10.55713/jmmm.v30i2.858
Sugarcane waste-derived activated carbon for lithium-sulfur batteries with enhanced performance by thiourea doping
Authors: THUMKAEW Yanisa , PETSON Vipada , JORN-AM Thanapat , SIRISIT Natee , CHANTHAD Chalathorn , MANYAM Jedsada , LIANG Xiao , SONG Shufeng , PAOPRASERT Peerasak 
Published: December 2022

In this work, bio-renewable sugarcane bagasse and leaf were utilized for the preparation of activated carbon (BAC and LAC), which was then employed as the host material in lithium-sulfur (Li-S) batteries. The activated carbon, for the first time, was doped with nitrogen and sulfur via the addition of thiourea during the synthesis of carbon char via a simple, one-step hydrothermal method. The activated carbon was used to fabricate the cathodes of the CR2032 coin cells. The amount of added thiourea was found to influence the nitrogen/sulfur content, porosity, amorphous/graphitic structure, and performance of the activated carbon. At 0.2C, BAC2 (4.15 wt% thiourea doping) gave the highest specific capacity of 478 mAh⸳g-1 among the bagasse-derived activated carbon, while LAC3 (8.3 wt% thiourea doping) yielded the highest specific capacity of 521 mAh⸳g-1 among the leaf-derived activated carbon. They also demonstrated an excellent capacity retention of 72% and 83%, respectively, after 100 cycles. Furthermore, thiourea doping also improved the rate performance, by providing fast interfacial processes. Based on these results, the obtained activated carbon demonstrates the potential for the fabrication of high-performance Li-S batteries. Also, this work highlights the practical utilization of both sugarcane wastes for these emerging energy storage devices.
Особенности анестезиологического обеспечения при абдоминальных операциях у собак брахиоцефальных пород
Authors: Безин Александр Николаевич , Циулина Елена Петровна , Идрисова Роза Равильевна , Володин Илья Александрович , Серых Ольга Васильевна 
Published: December 2022

В работе представлены результаты анализа данных амбулаторного приема в ветеринарной клинике «ВетМэн» в период с сентября 2021-го по сентябрь 2022 года по частоте возникновения необходимости в абдоминальных операциях у разных пород собак, в том числе собак брахиоцефальных пород. Цель исследования состоит в изучении и оценке распространенности абдоминальных операций и разработке эффективной хирургической тактики и безопасного способа анестезиологического обеспечения при полостных операциях у собак с укороченным лицевым отделом черепа. Освещены сведения о разработке эффективного и безопасного способа анестезиологического обеспечения при абдоминальных операциях у собак брахиоцефальных пород. Авторами изучены осбенности течения комбинированной анестезии у собак первой группы, которая включала внутривенный наркоз, введение анестетика в эпидуральное пространство и тотальную анестезию во второй группе. Установлено, что из 1654 собак, поступивших в клинику по поводу хирургических патологий, абдоминальные операции составили 54 %, 569 из них относились к брахиоцефальным породам, что соответствует 63,8 %. Исследования выявили, что осложнения при абдоминальных операциях у собак брахиоцефальных пород, получавших разработанную авторами комбинированную анестезию, возникали в два раза реже, чем у собак, получавших тотальную внутривенную анестезию. Время пробуждения собак после получения комбинированной анестезии было в 23,8 раза короче, чем после получения тотальной внутривенной анестезии.
СОЦИАЛЬНО - ЭКОНОМИЧЕСКОЕ РАЗВИТИЕ КЫРГЫЗСКИХ ПЛЕМЕН ВО ВТОРОЙ ПОЛОВИНЕ ХIХ ВЕКА
Authors: Анарбаева Гулнора 
Published: December 2022

В статье подробно рассказывается о социально-экономическом развитии кыргызских племен в целом во второй половине ХIХ века, в том числе Южно-кыргызских племен. Южно-кыргызские племена в социльно-экономическом развитии более развиты, чем другие сопредельные племена, из-за внутреннего товарообмена, из-за внешней торговли. Потому что кыргызские кочевники обменивались на скот и торговцев, которые везли необходимые для жизни ремесленные товары, ткань для шитья, зерно, абрикос-изюм и другие продукты из стран пребывания за пределами Кыргызстана. Такие товары доставлялись караванами из Кашгара, Коканда и даже из самых отдаленных уголков России. Кроме животноводства, посевного, ремесленного хозяйства кыргызов, можно обозначить охоту как дополнительный вид хозяйства. Такая тенденция способствовала значительному улучшению их социально-экономического развития, способствовала улучшению отношений с соседними странами.
ӨСҮМДҮКТӨРДҮН АЙЛАНА ЧӨЙРӨГӨ ЫҢГАЙЛУНУУСУНА САЛЫШТЫРМАЛУУ АНАЛИЗ
Authors: Абжапарова Айнура , Туратбеков Максатбек , Сарыбаева Максуда 
Published: December 2022

Илимий макалада айыл-чарба өсүмдүктөрүнүн өсүүсүнө сырткы чөйрөнүн факторлорунун, өзгөчө кургакчылыктын тийгизген таасири изилденген. Ошондой эле өсүмдүктүн тышкы чөйрөнүн ынгайсыз шарттарына ыңгайлануу жолдору менен организмде жүрүүчү процесстердин оптималдуулугуна жетишүү жөндөмдүүлүгү жөнүндөгү маалыматтар баяндалган.
Кургакчылыктын тийгизген таасиринин натыйжасында өсүмдүктөрдүн организминде бир топ физиологиялык, биохимиялык процесстердин өзгөрүүсү жүрө тургандыгы, ошондой эле ар кандай шарттардын таасиринен коргонуусу алардын анатомиялык түзүлүштөрүнүн өзгөчөлүктөрү аркылуу ишке ашырылары жөнүндө жазылган. Өсүмдүктөр нымдуулуктун болушуна карата түрдүү топторго бөлүнүшү жана алардын ар биринин морфологиялык, анатомиялык өзгөчөлүктөрү тууралуу кеңири түшүнүктөр берилген.
Эксперименталдык изилдөөлөрдүн негизинде салыштырмалуу кургакчылыкка чыдамдуу айыл чарба өсүмдүктөрү белгиленген жана бүгүнкү күндө өсүмдүктөрдүн түшүмдүүлүгүн арттырууда, аларды ар түрдүү жолдор менен кургакчылыкка туруктуулугун жогорулатуунун жолдору баяндалып жазылган.
The correlations between serum thyroid hormone levels, crime, impulsivity and aggression in high-security forensic psychiatry service patients
Authors: SIRLIER EMİR Burcu , YILDIZ Sevler , KAZĞAN KILIÇASLAN Aslı , KURT Osman , GÖZEL Nevzat 
Published: December 2022

Objective: High security forensic psychiatry services (HSFP) are increasingly popular institutions in Turkey, since they play a key role in the follow-up and treatment of patients. Thyroid hormone is known to be associated with certain psychiatric diseases. We investigated the correlations between serum thyroid hormone levels, criminality, impulsivity and aggression in criminal patients who received treatment in HSFP.
Material and method: The study was conducted with 115 patients who presented in HSFP and met the study criteria and 115 healthy controls. Sociodemographic and Clinical Data Forms, Barratt Impulsivity Scale Short Form (BrIS-SF-11), Buss-Perry Aggression Scale (BPAS) were applied to all participants. Furthermore, serum TSH, serum free T3 and T4 levels were determined in the patient and control groups.
Results: The sT3 and sT4 levels were significantly higher in the patient group when compared to the control group (p0.001). There was no significant difference between the TSH levels in the two groups (p>0.001). Furthermore, it was determined that BrIS-SF-11 sub-dimension scores and the total score, BPRS sub-dimension scores and the total score were significantly higher in the patient group when compared to the healthy controls (p
Peran Perbankan Syariah Dalam Pengimplementasian Keuangan secara Global di Indonesia
Authors: Siregar Risma Haryani , Nasution M. Irwan Padli 
Published: December 2022

The purpose of this study was to investigate how Islamic banks helped to implement financial inclusion in Indonesia.Financial inclusion is the process of making formal financial access available to those with low incomes who are unbanked.Mixed research was used in the design of this study, which combined qualitative and quantitative methods.Using Straruss and Corbin's theory, the qualitative data were analyzed in three main steps:selective coding, open coding, and axial coding.Comparative analysis of financial statements and financial ratios like CAR, ROA, ROE, NPF, and FDR were used to conduct a quantitative analysis of the data from 2010 to 2014.A significant increase in funding and financing between 2010 and 2014, as well as the findings of a financial ratio analysis, indicate that Islamic banking's performance and financial condition are excellent. This study demonstrated that Islamic banking had great potential for implementing financial inclusion.
Keywords: Islamic banks; financial inclusion; financial exclusion.
Penerapan Extending Concept through Language Activities dalam Pembelajaran Bahasa
Authors: Wahyuni Veronica Endang 
Published: December 2022

Tujuan Penelitian Tindakan Kelas ini adalah untuk mengetahui peningkatan kualitas proses pembelajaran keterampilan mengembangkan hikayat ke dalam bentuk cerpen. Strategi pembelajaran yang diterapkan adalah Extending Concept through Language Activities (ECOLA). Subjek penelitian adalah siswa kelas X IPS SMA Negeri 6 Yogyakarta, Indonesia. Tindakan yang dilakukan sebanyak dua siklus yang mencakup perencanaan, tindakan, pengamatan, dan refleksi. Pemantauan secara partisipatif peneliti dan kolaborator. Data diambil dengan observasi, wawancara tertulis, dan dokumentasi. Hasil kajian ini menjelaskan bahwa ada peningkatan kualitas proses pembelajaran terlihat pada keantusiasan siswa. Selain itu ada peningkatan nilai keterampilan mengembangkan teks hikayat dalam bentuk cerpen.
Characterization of Chemical Properties of Inulin Isolated from Yacón Tuber
Authors: Andrianto Dimas , Bintang Maria , Aziz Irfan Abdul , Hermita Suci 
Published: December 2022

Inulin is a polysaccharide with linear fructan chain structure. Food industries widely use inulin as a low calorie sugar substitutions. Yacón (Smallanthus sonchifolius) tuber that are easily grown and contain higher inulin can be explored as local inulin sources. This research aimed to characterize the chemical properties of inulin isolated from yacón tuber. The methods of this study include proximate analysis of yacón tuber, inulin isolation, and characterization of purified inulin using FTIR. The results showed that yacón consisted of 91.23 water (analyzed as moisture), 0.12 proteins, 0.58 fats, 0.52 crude fibers, and 7.34% carbohydrates. The yield of inulin extracted from yacón tuber was 4.86% whereas its purity and actual content of inulin were 44.23 and 2.15%, respectively. The Osazon test revealed that the isolated inulin has similar crystalline with that from chicory. Based on characterization using the FTIR spectrophotometer, the isolated inulin had functional groups of C-O, C-H, CH2, O-H, and C=O. The spectrum of the isolated inulin has similarities with chicory inulin. Therefore, yacón tuber could be considered as a potential local inulin source in Indonesia.
Degradation of Milkfish Bone (Chanos- chanos Forsskal) with Pure Papain Enzyme Concentration and Heating Time
Authors: Fitri Muhammad , Tartar Sri Udayana , Nurmiah Sitti , Syukroni Ikbal 
Published: December 2022

Aim: This study aimed to determine the physicochemical characteristics of calcium phosphate derivatives of milkfish bones (Chanos-chanos Forsskal) with treatment pure papain enzyme concentration and heating time.
Study Design: The experimental design used was a factorial complete randomized design, namely factor A = hydrolysis with the use of pure papain enzymes and factor B was heating time using a temperature of 60oC, each treatment was repeated 3 times.
Place and Duration of Study: Research was carried out from September 2018 to July 2019, Agroindustry Workshop, and Chemical Laboratory, Department of Fishery Product Processing Technology, Pangkep State Agricultural of Polytechnic, Physics Laboratory, Science Center, Faculty of Mathematics and Natural Sciences, Hasanuddin University, Chemistry Laboratory, Makassar State Islamic University, Inorganic Chemistry Laboratory MIPA Lampung State University.
Methodology: Milkfish bones were added with distilled water and pure papain enzyme at pH 8 with a concentration of 4%, 6% and 8%, degraded by heating at 60°C for 6, 8, and 10 hours after extraction, result were then dried in oven at 50°C. After drying, it ground with a bone crusher. The flour was analyzed, namely: physical tests including yield, whiteness degree, proximate test including moisture content, ash content, protein content, fat content, calcium, phosphorus, functional groups using FTIR, crystallinity using XRD, morphology using SEM/EDS.
Results: The results of the analysis of the concentration of pure papain enzyme 8% with a heating time of 10 hours gave the best result, obtained 3.24% moisture content, 83.28% ash content, 10.28% protein, 3.20% fat, 49.30% calcium, 29.17% phosphorus, 7.16% yield, 88.68% whiteness. FTIR analysis has carboxyl groups (OH-), carbonate groups (CO32-) and phosphate groups (PO43-). These are the main components of hydroxyapatite formation where the phosphate absorption band spectra (PO43-) are at a wave frequency of 403.60 cm-1 with an intensity 36.568% is V3PO43- The crystallinity of calcium phosphate derivatives is 74.53% µm hydroxylapatite, 11.94% tricalcium phosphate µm, 13.53% dicalcium phosphate µm. Morphology of Calcium Phosphate Derivative Compounds using XRD, which showed a degree of crystallinity of 73.04% and a crystal size of 4.717 µm.
Conclusion: The result of the analysis obtained by the combination treatment of pure papain enzyme concentration of 8% with a heating time of 10 hours are the best of the other treatment.