bluuebunny/crossref_metadata_2025_split huggingface dataset:
REFLEXOS DOS MECANISMOS DE GESTÃO DE RISCOS DA ADMINISTRAÇÃO PÚBLICA NA GESTÃO ORGANIZACIONAL DE TERCEIRIZADAS E IMPLICAÇÕES NA RELAÇÃO CONTRATUAL
Authors: Leal Guimarães Duanne Emanuel , Sausen Soares Cristiano , Pimentel Gonzaga Rosimeire 
Published: May 2023

Objetivo: O estudo tem por objetivo verificar como a adoção de mecanismos de gestão de riscos pela Administração Pública se reflete na gestão organizacional das empresas prestadoras de serviços terceirizados e suas possíveis implicações para a relação contratual, à luz da teoria dos custos transacionais.
Método / abordagem: Pesquisa qualitativa e descritiva, utilizando entrevistas semiestruturadas com gestores administrativo, financeiro e sócio administradores de empresas com terceirização de mão de obra, caracterizando-se como um estudo multicaso.
Principais resultados: Os entrevistados indicaram como principal dificuldade após a implementação da Conta Vinculada e do Fato Gerador a redução na disponibilidade de caixa, e dentre os reflexos na gestão financeira, a necessidade de aporte de capital próprio e de terceiros para manutenção de suas atividades operacionais.
Contribuições metodológicas / sociais / gerenciais: São necessárias melhorias e aperfeiçoamentos nessas ferramentas de gestão de riscos. Relativo aos custos transacionais, deve-se observar a possibilidade dos reflexos das dificuldades financeiras da terceirizadas aumentarem tais custos na relação contratual. Espera-se que os resultados evidenciados possam contribuir aos atos do Estado no cumprimento da sua função de normatizar e fiscalizar, bem como às empresas na execução desses acordos.
Originalidade / relevância: A literatura não considera os reflexos na gestão organizacional das empresas terceirizadas quanto à implementação de gestão de riscos pela Administração Pública. O equilíbrio eficiente na gestão desses contratos de terceirização é pouco abordado. O estudo é relevante por tratar de um assunto de importância econômica para continuidade das empresas terceirizadas e racionalidade do gasto público.
KREATIVITAS DALAM PEMBELAJARAN LITERASI TEKS SASTRA
Authors: Ismayani R. Mekar 
Published: May 2023

The middle warm terms discussed in education related to the change of curriculum KTSP (2006) into the curriculum in 2013 that the scientific approach, text-based learning, and Indonesian as the tractor all subject. However, when examined more deeply, especially for Indonesian subjects, is more focused on aspects of creativity and literacy skills of students. Creativity and literacy skills into a foundation thatshould be owned by everyone, because both can lead a nation towards progress. In other words, a person's creativity and literacy skills can be used as a parameter to measure the quality of education that will ultimately determine the quality of human resources. Someone literacy skills, one of which will appear on the ability to read and write. Reading and writing is an activity that involves creativity, because both Â the language skills of a creative activity. Reading and writing are like two sides of aÂ coin can not be separated each other and influence each other. Therefore, reading and writing should be provided in an integrated. This paper will raise about creativity in teaching literacy literary texts. Why literature? Because in the literature will be full of educational values and character. In addition, the literature is also a creative product.Keywords : creativity, literacy, literary texts
The Effect of Innovation Box Regimes on Investment and Employment Activity
Authors: Chen Shannon , De Simone Lisa , Hanlon Michelle , Lester Rebecca 
Published: May 2023

ABSTRACT
We study whether innovation box tax incentives, which reduce tax rates on innovation-related income, are associated with increased fixed asset investment and employment. Using a stacked cohort difference-in-differences design on an entropy-balanced sample of European multinationals, we find innovation box regimes are associated with higher levels of capital expenditures, relative to noninnovation box jurisdictions. We do not find discernible effects on total employment or total compensation. However, the data suggest that companies in innovation box countries have a more highly compensated workforce following innovation box implementation, particularly among patent-owning observations in countries with more restrictive innovation box regimes and greater tax benefits. Our study contributes to the literature on, and policy evaluation of, innovation box regimes by examining the extent to which these incentives result in tangible investment and employment and by identifying how different characteristics of innovation box regimes impact these outcomes.
Identifikasi Parameter Petrofisika dan Jenis Fluida Berdasarkan Sw dan Sequence Stratigraphy di Pesisir Cekungan Sumatra Tengah
Authors: Ordas Perdana Rizki , Abdurrokhim  , Sendjaja Yoga A. , Nainggolan Tumpal B. 
Published: May 2023

Parameter petrofisika dan jenis fluida perlu diketahui pada setiap sumur di lapangan ‘X’ pesisir Cekungan Sumatra Tengah, sehingga akan memperlancar proses analisis dan eksploitasi. Tujuan penelitian ini adalah menentukan porositas, densitas, impedansi akustik dan saturasi fluida pada 3 (tiga) sumur. Metode yang digunakan adalah Metode Well Logging dan Seismik untuk menentukan porositas, densitas, impedansi akustik dan saturasi air (Sw). Berdasarkan integrasi seperangkat data log dan seismik 2D, jenis fluida dapat diidentifikasi dengan nilai Sw, sedangkan persebaran parameter porositas, densitas dan impedansi akustik dengan metode log dan Sequence Stratigraphy. Penentuan Sw pada sumur Merak-1, Garib-1 dan Melibur-1 menggunakan software Techlog dan Interactive Petrophysics (IP), dan untuk mendapatkan Sw dilakukan perhitungan Vshale, porositas, dan Rw. Hasil penelitian ini didapatkan Sw pada formasi Bekasap, Bangko dan Menggala pada sumur Merak-1 sekitar 20%, pada sumur Garib-1 antara 15%-55% sedangkan sumur Melibur-1 yaitu 20% dan jenis fluidanya gas dan minyak. Porositas di formasi Bekasap, Bangko dan Menggala antara 23,9%-27,8%, sedangkan nilai densitas antara 2,2-2,3 gr/cc dan nilai impedansi akustik antara 18863-22897 ft/s.gr/cc. Berdasarkan nilai saturasi fluida (Sw) tersebut diperoleh jenis fluida adalah gas dan minyak serta nilai parameter petrofisika tersebut di atas besarnya ada yang sama dalam satu sequence.
PEMANFAATAN MEDIA STORYBOARD UNTUK MENINGKATKAN HASIL BELAJAR BAHASA INDONESIA KELAS IV MENGGUNAKAN MODEL PEMBELAJARAN PROJECT BASED LEARNING
Authors: Nurul Hidayah Siti , Cahyono Hendarto , Siswanto Ernaz 
Published: May 2023

The aim of this study was to improve student learning outcomes in grade IV Indonesian at SDN Punten 1 Kota Batu. The type of research conducted was classroom action research and was carried out in 2 cycles. The learning model used in this research is Project Based Learning (PJBL). The instruments used in the research were formative test sheets, observation sheets and documentation. The success indicator is 80% with a minimum completeness criterion of 70. Based on the research that has been done, it can be concluded that the use of storyboard learning media can improve student learning outcomes in class IV Indonesian language learning at SDN Punten 1 Batu city. This can be seen from the comparison before and after the action is taken. In cycle one, only 12 students or around 39% achieved minimal mastery. However, after the action was carried out in cycle II, the number of students who achieved minimal mastery learning increased to 25 students or 89%. In addition, the class average value has increased, namely 89 in cycle II. Therefore, the use of interesting media is very important to implement because it can increase student motivation and student learning outcomes.
Program Potensi Desa dan Pengolahan Limbah Jerami Desa Jambidan
Authors: Kurnianingtyas Chandra Dewi 
Published: May 2023

Desa Jambidan yang menjadi lokasi kegiatan KKN dari penulis merupakan padukuhan yang sebagian besar dari penduduknya berprofesi sebagai petani dan pengrajin batu bata. Desa Jambidan, Kecamatan Banguntapan, Kabupaten Bantul ini terletak di pesisir sungai opak yang menjadikannya cocok untuk kegiatan bercocok tanam seperti pertanian, oleh karena itu penulis menemukan bahwa pertanian di Desa Jambidan memiliki dampak yang besar kepada kehidupan penduduk nya. Jerami merupakan limbah pertanian yang berupa residu atau sisa dari hasil pertanian padi, dikarenakan jumlah nya yang sangat melimpah di masa panen petani memanfaatkan jerami tersebut sebagai pupuk dan makanan ternak,lalusisadari jerami tersebut dibakaruntukmenghemat biaya dan tempat. Penulis berharap supaya pembakaran jerami dapat berkurang dengan adanya metode pengolahan jerami menjadi kertas, sehingga petani – petani di Desa Jambidan dapat mengolah limbah jerami nya masing – masing menjadi bahan dasar pembuatan kertas.
Pengaruh Reputasi Auditor, Investment Opportunities Set dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag
Authors: Balqis Aisyah Sinta , NR Erinos 
Published: May 2023

This research is a quantitative research that aims to find out empirically the effect of auditor reputation, investment opportunity set and the complexity of company operations on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The samples collected were 261 data based on purposive sampling technique. The type of data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that the auditor's reputation and investment opportunity set have a negative and significant effect on audit report lag. The complexity of the company's operations has no significant effect on audit report lag.
Pengaruh Reputasi Auditor, Audit Client Tenure dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern
Authors: Khodiman Al , NR Erinos 
Published: May 2023

The study was conducted to examine the effect of auditor reputation, audit client tenure and opinion shopping on going concern audit opinion acceptance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 observation year. The sample used is 690 companies that use purposive sampling technique in selecting the use of the sample. The statistical method used is logistic regression analysis with the results obtained that the auditor's reputation has a significant negative effect on the acceptance of going concern audit opinions while audit client tenure and opinion shopping have no significant positive effect on the acceptance of going concern audit opinions in manufacturing companies in 2017-2021 observations.
Pengaruh Kompetensi Amil dan Akuntabilitas terhadap Kepercayaan Muzakki pada LAZISMU Payakumbuh
Authors: Putra Bayu , Deviani Deviani 
Published: May 2023

The problem in this study is that the trust of muzakki in paying their zakat to LAZISMU Payakumbuh is still low. The purpose of this study was to determine the effect of amil competence and accountability on muzakki's trust in LAZISMU Payakumbuh. This type of research is quantitative. The population in this study were all muzakki at LAZISMU Payakumbuh. The population technique used is accidental sampling. Accidental sampling is a sampling technique based on chance. The data analysis technique used the t-test and F-test techniques. Based on the data analysis and discussion that has been described previously, it can be concluded that amil competence has no significant effect on muzakki's trust, this can be seen from the T-test of the Amil competence variable having a significance value of 0.625 > 0.05, thus the first hypothesis in this study was rejected. so that the competence of amil has no significant effect on the level of trust in muzakki and accountability has a significant effect on the trust of muzakk seen from the results of the T test the accountability variable has a significance value of 0.002 > 0.05, thus the second hypothesis in this study is accepted. so that accountability has a significant effect on the level of trust in muzakki.
Analisis Kualitas Laba Perusahaan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdampak Besar Pandemi Covid-19
Authors: Mandiri Sela , Sebrina Nurzi 
Published: May 2023

This study is aims to compare the earnings quality before and during the Covid-19 pandemic. The population is all companies were most affected by the Covid-19 pandemic pandemic, namely the accommodation and restaurant, transportation, and trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling was carried out by purposive sampling which resulted in 73 companies with 4 years of observation (2017-2020).The type of data is secondary data obtained form of financial statement. Analysis of the data used is multiple regression analysis. The results of the study show that firstly, there are differences in the quality of the accruals of the sample companies before and during the covid-19 pandemic. secondly, there are differences in earnings persistence in sample companies before and during the Covid-19 pandemic which is supported by a decrease in earnings persistence, where the condition of profit persistence in sample companies before the Covid-19 pandemic is better and more stable than during the Covid-19 pandemic. The three value relevance comparisons seen from the Adjusted R2 value show a decrease from before the pandemic to during the Covid-19 pandemic.
Analisis Tingkat Konservatisme Akuntansi (Conditional) Selama Pandemi Covid-19
Authors: Zulhijmi Intan Wahyu , Sebrina Nurzi 
Published: May 2023

This study aims to analyze differences in accounting conservatism before and during the Covid-19 pandemic. This research is a comparative study that aims to compare one or more variables in two or more different samples or more than one. This study uses secondary data obtained from the website www.idx.co.id. The population in this study was listed on the Indonesia Stock Exchange (IDX) during 2018 - 2021. This study used a purposive sampling technique and obtained 412 companies. The data in this study were tested using Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test for conservatism proxy by used earning/stock return relations measure method. The results of this study indicate that there is no difference in conditional conservatism before and during the Covid-19 pandemic.
Pengaruh Sharia Compliance dan Islamic Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah
Authors: Afdal Hanny Fauziah , Agustin Henri 
Published: May 2023

The purpose of this study was to determine the effect of sharia compliance and Islamic corporate governance rate on financial performance in Islamic banks in Indonesia in 2017-2021 and the sample in this study is 6 banks with a 5 years research period so that the total sample used in this study amounted 30. The sample in this study was obtained by using purposive sampling method. The research method uses an associative approach quantitative and SmartPLS software is used for data processing. This study found that there was a significant effect between sharia compliance on green banking disclosure practices in Islamic banks in Indonesia and did not find any influence between Islamic corporate governance on financial performance in Islamic banks in Indonesia. Recommendations for further research are to using proxies or other independent variables that have a stronger influence on Islamic banking financial performance, Develop or increase Islamic corporate governance indicators, Extending the reporting period for research samples.
Optimization of Using Cow's Manure Fertilizer at Different Rates on Growth and Production of Salvinia sp as Forage Feed
Authors: Nopriani Uti , Maugo Yusuf Randi , Sumarmono Juni 
Published: May 2023

Salvinia sp is a high-quality aquatic plant with a high potential forage source for animals. The purpose of this study was to determine the effect of the use of cow manure on the growth and production of Salvinia sp crops. The variables in this study are leaf cover area (LCA), replication time, leaf diameter, and biomass production of Salvinia sp plants. The design used in this study was a completely randomized design (CRD) with four treatments of cow manure as fertilizer, consecutively: without manure; 5 g/L; 10 g/L; and 15 g/L. Each treatment has five replicates. The results showed that cow manure fertilizer significantly increased leaf cover area, replication time, leaf diameter, and biomass production of Salvinia sp. Cow manure fertilizer at a rate of 15 g/L is the best treatment. Increase in leaf cover area = 557.48 cm; replication time = 2.99 days; fresh weight = 8.80 g; dry matter = 0.72 g. Results of linear regression analysis showed that the replication time of leaf cover area had a significant relationship with crop biomass production of Salvinia sp.Keywords: Growth, Production, Cow Manure Fertilizer, Salvinia sp
Skrining Urinalisa pada Ibu Hamil Berdasar Kajian Cross-Sectional
Authors: W Luh Putu Arishanti , Suarda I Wayan , Wahyudi I Wayan 
Published: May 2023

RSIA Pucuk Permata Hati adalah RS Tipe E yang melayani pemeriksaan urinalisa sebagai pemeriksaan laboratorium klinik untuk mendukung diagnosa maupun skrining kondisi ibu hamil. Pelaksanaan intervensi dilakukan selama enam yang dilaksanakan di Laboratorium RSIA Pucuk Permata Hati Denpasar. Sampel pemeriksaan yang digunakan adalah seluruh ibu hamil yang melakukan pemeriksaan urine di RSIA Pucuk Permata Hati pada tanggal 26 April-01 Mei 2021. Teknik sampling cross sectional dengan mengambil sampel ibu hamil yang akan bersalin yang memenuhi kriteria inklusi. Data yang diperoleh dianalisis dengan program Microsoft Excel dan disajikan dengan tabel meliputi frekuensi usia, jumlah pasien per hari, hasil pemeriksaan warna dan kekeruhan, frekuensi hasil positif dan negatif parameter kimia urine, distribusi normal dalam sediaan sedimen urine. Hasil yang didapatkan dari penelitian ini adalah: 1) Pemeriksaan urinalisis yang dilaksanakan di Laboratorium RSIA Pucuk Permata Hati meliputi pemeriksaan makroskopis, pemeriksaan mikroskopis dan pemeriksaan kimia (carik celup) dengan Urine Chemistry Analyzer ComboStik R-300; 2) Diperiksa sebanyak 22 spesimen dengan perbandingan tipe persalinan normal 10 pasien dan sectio caesarea 12 orang. Interval usia paling banyak 26-30 tahun (45%); 3) Warna dan kekeruhan urine paling banyak kuning keruh (8 spesimen). Parameter pemeriksaan kimia urine yang paling diperhatikan untuk persiapan persalinan protein urine yang dapat mengindikasikan preeklamsia pada ibu hamil. Waktu pemeriksaan juga perlu diperhatikan untuk menghindari peningkatan bakteri urine dan hilangnya komponen tertentu pada urine yang diperiksa. Kata kunci: Urinalisa, urine, pasien ibu hamil, persalinan.
Peran Fisioterapi Muskuloskeletal dalam Mengurangi Nyeri Lordotic pada Ibu Hamil
Authors: Quamila Ashifa , Perdana Desy Annisa , Usman Rezky Amaliah , Sulfandi Sulfandi , Ahmad Arisandy , Kusuma Komang Wira , Indrasari Fidela Anindya , Christian Erick Gilbert 
Published: May 2023

Nyeri lordotic merupakan permasalahan ibu hamil yang serius dan masih tinggi di Indonesia terutama di Klinik Kusuma Samarinda. Nyeri lordotic pada ibu hamil berdampak pada terganggunya aktivitas sehari-hari. Kegiatan ini diharapkan dapat meningkatkan pengetahuan dan menurunkan, lordotik, serta nyeri lordotik pada ibu hamil. Peserta yang mengikuti kegiatan ini adalah ibu hamil sejumlah 70 orang. Pelaksanaan kegiatan ini dilakukan melalui fisioterapi dengan cara treatment kinesio tapping dan exercise disertai konsultasi. Hasil dari kegiatan menunjukkan adanya peningkatan pengetahuan pada post-test diseluruh indikator pengetahuan tentang nyeri. Adapun dari tingkat nyeri, intervensi ini dapat menurunkan nyeri lordotic pada ibu hamil trisemester I sebesar 1.4 ± 2.0, trisemester II sebesar 2.7 ± 2.3, trisemester III sebesar 2.8 ± 2.2, serta menurunkan lordotic, namun demikian secara statistik tidak menunjukkan perbedaan yang signifikan (p>0.05). Maka dapat disimpulkan bahwa fisioterapi muskuloskeletal disertai konsultasi ini dapat meningkatkan pengetahuan tentang indikator tingkat nyeri lordotic serta menurunkan nyeri, dan lordotic pada ibu hamil.Kata kunci: Ibu hamil, kinesio tapping, latihan.
Edukasi Kesiapsiagaan Bencana Banjir di Sekolah sebagai Upaya Meningkatkan Pengetahuan tentang Bencana
Authors: Husniawati Neli , Indriyati Titi , Sitorus Seven 
Published: May 2023

Salah satu upaya yang dilakukan oleh pemerintah untuk pencegahan dan penanggulangan dampak bencana di satuan pendidikan adalah dengan menyusun program untuk mewujudkan Satuan Pendidikan Aman Bencana (SPAB). Tujuan kegiatan pengabdian masyarakat ini untuk meningkatkan pengetahuan dan kemampuan warga sekolah terkait kesiapsiagaan dalam menghadapi bencana. Metode kegiatan meliputi persiapan, pelaksanaan dan evaluasi. Kegiatan ini dilakukan pada siswa siswi berjumlah 49 orang menggunakan metode ceramah dan tanya jawab. Evaluasi kegiatan digunakan kuesioner untuk mengukur pengetahuan peserta sebelum dan sesudah edukasi yang diberikan menggunakan google form. Evaluasi kegiatan dilakukan dengan melakukan uji statistik terhadap capaian nilai pre dan post test dengan uji t untuk data berpasangan (paired t test). Ada perbedaan rerata nilai pengetahuan peserta sebelum diberikan edukasi yaitu 56,67 dan sesudahnya yaitu 78,22. Nilai korelasi adalah 0,445 menunjukan bahwa antara nilai pre dan post memiliki hubungan (korelasi) yang cukup kuat dengan p-value = 0,002 artinya hubungan kedua nilai tersebut bermakna secara statistik. Berdasarkan hasil tersebut dapat disimpulkan bahwa pemberian edukasi pada peserta dapat meningkatkan pengetahuan mereka tentang bencana. Kegiatan edukasi ini berjalan lancar dan peserta antusias mengikuti kegiatan. Diharapkan pihak sekolah terus melakukan kegiatan edukasi kesiapsiagaan bencana secara continue untuk memastikan semua warga sekolah memahami kesiapsiagaan bencana dan dapat mengurangi resiko bencana.Kata kunci: Edukasi, kesiapsiagaan bencana, satuan pendidikan aman bencana.
Language Policy in Kazakhstan in the Context of World Practice
Authors: Yedgina Galina , Dzhumabekov Dzhambul , Zuyeva Lyudmila , Dosova Bibigu , Kozina Valeriya 
Published: May 2023

Abstract
The problem of language policy formation arises from combined efforts to achieve the long- term goals of civil peace and avoid ethnic conflicts. Globalization poses a range of challenges to society, such as migration and multiculturalism. However, the language situation in postcolonial developing countries is more complex than in developed ones. This paper analyzes the history of language policy in Kazakhstan by comparing the experiences of other post-Soviet countries and developed countries in Europe and North America. The study relies on comparative historical and conceptual analysis of language policies and population censuses. The paper also explores different approaches to language policy formation from influential researchers to highlight the most significant factors behind a successful language policy. The primary goal of language policy in Kazakhstan is to overcome the dominance of the Russian language without violating the rights and freedoms of ethnic groups. The country’s strategy involves promoting bilingualism to introduce the Kazakh language into all spheres of public life step by step. The results of the study may help other developing countries to shape their national language policies. They may also find applications in political science, futurology, and political forecasting.