bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pelatihan Brevet dan Motivasi terhadap Minat Mahasiswa Akuntansi Berkarir di Bidang Perpajakan
Authors: Rosmelisa Cintya , Erawati Teguh 
Published: March 2023

This study aims to determine the effect of brevet training and motivation on the interest of accounting students in a career in taxation. This type of research is quantitative research. The population used in this study were students of the 2018 class of accounting study program at the Faculty of Economics at the University Sarjanawiyata Tamansiswa Yogyakarta. Determination of the sample using the Slovin formula so that the number of samples to be taken in this study were 80 respondents. Data collection was taken by distributing questionnaires via google form which would be given to respondents using the Likert scale method. The data that has been collected will be tabulated and analyzed using the SPSS version 23 program. Data analysis was carried out using multiple linear regression analysis methods, T test, and F test. The results of this study indicate that brevet training has a significant positive effect on the interest of accounting students in a career in taxation. Motivation has a significant positive effect on the interest of accounting students in a career in taxation. Brevet training and motivation simultaneously affect the interest of accounting students in a career in taxation.
Keywords: Brevet Training; Motivation; Interest Of Accounting Students In A Career In Taxation.

ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan brevet dan motivasi terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah mahasiswa angkatan 2018 prodi akuntansi fakultas ekonomi di Universitas Sarjanawiyata Tamansiswa Yogyakarta. Penentuan sampel menggunakan rumus slovin sehingga jumlah sampel yang akan diambil dalam penelitian ini sebanyak 80 responden. Pengambilan data diambil dengan menyebarkan kuesioner melalui google form yang akan diberikan kepada responden dengan metode skala likert. Data yang telah dikumpulkan akan ditabulasi dan dianalisis menggunakan program SPSS versi 23. Analisis data dilakukan dengan metode analisis regresi linier berganda, uji T, dan uji F. Hasil penelitian ini menunjukkan bahwa pelatihan brevet berpengaruh positif signifikan terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Motivasi berpengaruh positif signifikan terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan. Pelatihan brevet dan motivasi secara simultan berpengaruh terhadap minat mahasiswa akuntansi berkarir di bidang perpajakan.
Kata Kunci: Pelatihan Brevet; Motivasi; Minat Mahasiswa Akuntansi Berkarir Dibidang Perpajakan.
Peningkatan Pemasaran Produk UMKM Desa Aras Kabu Menggunakan Digital Marketing
Authors: Prasetia Adji , Husna Nurul , Andriani Poppy , Salsalina4 Sophia , Reflina Reflina 
Published: March 2023

Market research is the main problem for MSMEs, but many MSMEs do not focus on understanding the market because they do not know the size and scope of the market. Since the Covid-19 pandemic has changed all forms of activities carried out by the community, the large number of people who have experienced layoffs has caused many unemployed. Generally, many home-cooked food vendors are found in small vendors. Many SMEs that have developed in this village still have traditional sales, but the existing sales are quite developed or undeveloped. And the result of this activity is that business owners will be able to operate the application well and benefit from new things that are received by the community, while increasing their knowledge of digital marketing.
Keywords: Market research, Digital marketing, MSMEs, KKN Aras Kabu
Implementasi Nilai-nilai Moderasi Beragama Melalui Kegiatan Seminar Keagamaan di Mesjid Al-Qauman Desa Gunung Melayu
Authors: Misriyah Isnanda Ayu , Putri Ma Lia , Zulkarnain Rahmad Diki , Ramadhani Ahmad , Susilawati Susilawati 
Published: March 2023

Implementation of religious moderation starts early, since this age fitting for fundamental schooling to get used to providing moderate religious values, when the upsides of strict control can be applied in basic islamic education. Namely a religious seminar with an expansive structure a strict control. The reason for this study is to look at the execution of strict control values conducting religious seminar activities at Al Qauman Mosque in Gunung Melayu Village.One of the places is in north Labuhanbatu district, Gunung Melayu Village, Hamlet II Kampung Lalang. Data collectionwas carried out bye observation and bye inteviewing Ustadz and communityof Gunung Melayu Village. The results of this study are: Through the religious seminar activities carried out in Village of Gunung Melayu, it can build religious understanding for young children and adolescents, especially the Gunung Melayu communityto become more moderate and can strengthen community religious moderation. Religious seminars and da’wah activities from the delivery of clerics as speakers of religious seminars build awareness that reflects values of religious moderation and get used to being adisciplined and istiqomah society with worship.
Keywords:Implementation,Religious Moderation, Religious Seminars
Strategi Pemasaran Menggunakan Pendekatan Analisis SWOT pada PT Sumber Alam Unggul di Jombang
Authors: Assigaf Mochamad Iqbal , Nirawati Lia 
Published: March 2023

Sumber Alam Unggul is a company that sells organic agricultural products, such as organic fertilizers and pesticides. PT. Sumber Alam Unggul is the object of this research. The purpose of this study was to determine the marketing mix strategy in increasing sales at PT. Sumber Alam Unggul. The research method used is a qualitative descriptive method using the SWOT analysis method and data collection techniques through in-depth interviews, observation, documentation, and triangulation related to the marketing mix strategy which includes product, price, promotion, and place by researchers in identifying strengths, weaknesses, opportunities, and threats with the SWOT analysis method at PT. Sumber Alam Unggul. Based on this study, the results of IFAS and EFAS showed strengths with a score of 2,429 and weaknesses with a score of 1,098. While the EFAS results show opportunities with a score of 1.971 and threats with a score of 1.331. Based on the SWOT Analysis diagram, PT. Sumber Alam Unggul shows in Quadrant I by using an aggressive strategy that the company has opportunities and strengths so that it can take advantage of existing strengths and opportunities. the strategy that can be applied is to support the growth of an aggressive policy (Growth Oriented Strategy) to increase sales at PT. PT. Sumber Alam Unggul.
Keywords: Marketing Strategy, SWOT Analysis, IE Matrix
Peningkatan Bidang Pendidikan di kalangan Masyarakat Desa Batu Rata
Authors: Pratiwi Nindya Mirandani , Angraeni Astri , Selvia Niki , Baihaqi Zulfan , Maysarah Siti 
Published: March 2023

This Regular Real Work Lecture (KKN) is an activity based on community empowerment and the real form of students in implementing the Tri Dharma of Higher Education, namely in the aspect of community service. With this Regular Real Work Lecture (KKN) as a form of our service in Batu Rata Village, Bangun Purba District, Deli Serdang Regency. This research was conducted in Hamlet 03 Batu Rata village. This method uses a qualitative method in which we conduct observations, interviews and documentation. This study aims to determine the role of Regular Real Work Lectures (KKN) in various fields including the field of Education which we carry out in Batu Rata Village. We see very serious problems in the field of education, including in terms of reading there are still some children who are illiterate, cannot write and count, this is due to the lack of teaching staff and the lack of parental care for their children who are illiterate and numbers. This service is carried out face-to-face with the child. The results of this study indicate that the Regular Community Service Program is a form of our service to the community in order to continue to increase the enthusiasm for learning and help children understand the lessons that have been given.
Keywords: Children, KKN, Education.
Strategi Promosi dan Pengembangan 5 Objek Wisata Unggulan Desa Telagah Kabupaten Langkat
Authors: Putri Amelia , Susmita Dita Ayu , Muliani Aninda 
Published: March 2023

Due to the COVID-19 pandemic, in December 2021 the number of foreign tourists from North Sumatra reached 0 visits, this is directly proportional to the lack of tourists visiting Telagah Village both locally and non-locally, therefore a strategy is needed to increase the number of tourist visits. This study aims to formulate a strategy for the promotion and development of 5 leading tourism objects in Telagah village, namely the Barbar Sari/ Lau Kulap Tourism Object, Rumah Ladang Tourism Object, Pamah View Tourism Object, Kolam Karona Sakti Tourism Object, and Wisata Tidur Sawah Tourism Object. This research uses a qualitative descriptive approach, which consists of a qualitative analysis in the form of a study of literature related to observations using a check list sheet, interviews/discussions focused on the development efforts made by the village community towards Telagah Village tours. By combining analysis of promotion and development strategies through demographic analysis, tourist perceptions of attractions, amenities, accessibility, image, and price. The results of the study reveal that an effective promotion strategy that uses market segmentation, development and development of the four aspects above (attractions, convenience, accessibility, image) at affordable prices can improve the quality of facilities and infrastructure around tourist objects which in turn can increase the number of tourists.
Key words : Innovation, Management, Promotion, Strategy, Village Tourism.
Analisis Program Percepatan Penurunan Stunting di Desa Bakaran Batu Kecamatan Lubuk Pakam
Authors: Rozi M. Fahrur , Fadilah Ayu , Melfan Salsabila Naqiyyah , Akhyar Mustofainal , Gurning Fitriani Paramitha 
Published: March 2023

Stunting is one form of problems that occur during the growth and development of children, which is caused by chronic malnutrition for a long time, the physical impact that can be seen is children who look shorter and thinner than other children of their age. Indonesia is one of the countries where people still suffer from stunting. One of the effects that are clearly visible over a long period of time is a disturbance in physical, intellectual, and mental development. The high rate of stunting in Indonesian toddlers is a difficult thing to control, which will later affect the birth of the next offspring with low weight. To reduce the number of stunting toddlers in Bakaran Batu Village, Lubuk Pakam District, the Stunting Reduction Acceleration Program is implemented. Several programs to accelerate stunting reduction in Bakaran Batu Village, Lubuk Pakam District, namely: Counseling or socialization of stunting and Supplementary Food Provision (PMT). The purpose of this study is to reduce the stunting rate which is quite high in Indonesia, in accordance with government program efforts. This research was conducted by applying qualitative research methods accompanied by an analytical approach. The location of the research was carried out in Bakaran Batu Village, Lubuk Pakam District, Deli Serdang Regency. The results showed that the low stunting rate in Bakaran Batu village, Lubuk Pakam sub-district, namely 2 out of 35 children or around 5.7% experienced stunting. This is in accordance with the government's target in reducing stunting acceleration.
Keywords : Program, Acceleration, Stunting Reduction.
The prevalence of oncological diseases among the population of the Siberia region and the Far East
Authors: Zhuikova Lilia D. , Choynzonov Evgeny L. , Ananina Olga A , Pikalova Lidia V. , Kononova Galina A. 
Published: March 2023

The purpose of the study was to analyze cancer incidence in Siberia and the Russian Far East in 2010–2021.
Materials and methods. We used data from population-based cancer registries in 21 administrative territories of Siberia and the Russian Far East for 2010–2021. The calculations were carried out using the direct standardization method.
Results. In 2021, the most common cancer sites in males were: lung (18.7%), prostate (14.1%) and colorectum (11.1%); in females: breast (21.0%), skin (12.6%) and colorectum (11.3%). From 2010 to 2019, the overall cancer incidence rate increased by 26.7%. Age-standardized incidence rates in males increased from 301.2 to 332.10/0000. For females, age-standardized incidence rates increased from 220.8 to 256.10/0000.
In 2020, cancer incidence rates decreased, the overall decline was 12.9%. Age-standardized cancer incidence rates in males and females were 288.5 and 223.2 per 100 000 population, respectively. In 2021, the corresponding rates for males and females were 288.2 and 235.80/0000, respectively.
Limitations. To assess the prevalence of oncological diseases in the territories of Siberia and the Russian Far East 1 233 759 new cases of malignant neoplasms were analyzed over 12 years, which is a sufficient reference sample.
Conclusion. In Siberia and the Russian Far East, cancer incidence rates in 2020 were lower than in 2019 due to the COVID-19 pandemic, which led to the reduction in the number of cases diagnosed and referred for the first-line treatment. In 2021, an increase in the age-standardized cancer incidence rate was observed, with the age at diagnosis tended to be younger. In 2010, 80–84 years men and 75–79 years women exhibited the highest incidence rates (2536.5 and 1246.80/0000, respectively). In 2021, the highest cancer incidence rates for males and females were observed in the 70 to 74 years group (2717.1 and 1402.60/0000, respectively).
Influence of Irrigation Levels and Mulching Types on Growth and Yield of Bean in Drought Prone Area of Bugesera, Eastern Rwanda
Authors: Uwanyirigira Jeanine , Owido Seth F O , Lelei Joyce J 
Published: March 2023

Purpose: Water saving practices are crucial for crop production in drought prone areas. This study was conducted in Bugesera District, in the Eastern Province of Rwanda. The objective was to determine the effect of irrigation levels and mulching types on growth and yields of beans.
Methodology: A split plot experiment consisting of three irrigation levels as main plots and three mulching types (no mulch, grass mulch and plastic mulch) as subplots, in a Randomized Complete Block Design (RCBD), with three replications was conducted. Climbing bean, Mac 44 variety, was planted at 50 cm × 20 cm spacing. Different levels of irrigation and mulching were applied from 3 weeks after crop emergence. Irrigation water was applied using a manual watering can.
Findings: Bean height and grain yield varied significantly due to the combined effects of irrigation × mulching. Highest value of plant height, 100 grain weight and yield value were obtained under the combination of 50% irrigation level with grass mulch. Compared to the control, yield improvement of 83%, 100 grains weight improvement of 39% and plant height increase of 20 % were observed under I1M1. Significant and positive correlations were observed between yield, plant height and yield parameters. The observed interdependence of yield parameters is illustrated by the positive and significant correlation between these parameters. Combining irrigation and mulching would improve climbing production while saving irrigation water up to 50%.
Recommendation: Both plastic and grass mulch gave similar results, however grass mulch is recommended for climbing bean production in the study area due to its additional advantages over the plastic mulch.
Does personality categorization affect intergroup attitudes via personal values moderation and social identity complexity mediation?
Authors: Prinyapol Penprapa , Chaiwutikornwanich Apitchaya , Huansuriya Thipnapa 
Published: March 2023

BackgroundPrevious research indicated that social categorization increased intergroup attitude. The current study extended research on social categorization by adopting the multiple personality categorization concept to explore whether it would alter inter-group attitudes toward Muslims and Buddhists.Participants and procedureStudy 1 examined multiple personality category perceptions among Buddhist and Muslim students living in the troubled southern provinces. Participants were 382 Thai Buddhist and Muslims students of mean age 20.15 years (SD = 1.01). They took the multiple personality categorization perception scale on outgroup perceived personality. Study 2 evaluated a mediated social identity complexity and a moderated personal value in association between multiple personality categori-zation and intergroup attitudes. Participants were 150 Thai Buddhists and Muslim students of mean age 20.31 years (SD = 0.94). They took the scales of multiple personality categorization: short version, intergroup attitudes, social identity complexity, and personal values. Descriptive statistics, independent t-tests and SEM were used to test hypotheses.ResultsStudy 1: Ten shared traits were identified (creative, smart, objective, talented, generous, kind, curious, resourceful, serious, skeptical) by both groups. This brought up awareness of similarity in shared personalities. Study 2: Multiple personality categorization and personal values were linked positively with intergroup attitudes. Personal values affected the links be-tween multiple personality categorization and intergroup attitudes. However, social identity complexity as a mediator was nonsignificant.ConclusionsMuslim and Buddhist students were stimulated to explore their similarity in personality traits. Educators and policy makers may use the findings on personal values and multiple personality categorization to plan long-term sustainable cooperation between Buddhists and Muslims.
Emotion regulation and mental health among professionals of long-term care institutions for older adults: The mediating role of work engagement
Authors: Wobeto Maria Isabel , Brites Rute , Hipólito João , Nunes Odete , Brandão Tânia 
Published: March 2023

BackgroundThis study examined whether work engagement mediated the association between emotion regulation and mental health of professionals working in long-term care institutions for older adults in Brazil.Participants and procedureA cross-sectional study with a total of 104 professionals working in 13 long-term care facilities for the elderly in Brazil was conducted. Emotion regulation (expressive suppression and cognitive reappraisal), work engagement (vigor, dedication, and absorption), and mental health (depression, anxiety, and stress) were measured using self-report scales. Multiple me-diation models were used to test the mediating role of engagement.ResultsExpressive suppression was associated with more vigor, which in turn was associated with less anxiety and stress; cognitive reappraisal was associated with more vigor, which in turn was associated with less anxiety and stress. No indirect effects were found for depression.ConclusionsExpressive suppression and cognitive reappraisal strategies to regulate emotions seem to be associated with more vigor in terms of resilience and persistence to deal with work demands in these professionals. These results seem to suggest that workers who are more capable of regulating their emotions (using both expressive suppression and cognitive reappraisal in a flexible way according to work demands) are more likely to be resilient, invest in their profession, and be persistent in the face of difficulties. This, in turn, contributes to protecting them from experiencing anxiety and stress.
DETECTING CHANGES IN TRENDS AND SCALING EXPONENTS OF SHORT TERM RAINFALL: CASE STUDY FOR THE ORAVSKÁ LESNÁ STATION
Authors: Kohnová Silvia , Ochabová Karolína , Földes Gabriel , Hlavčová Kamila 
Published: March 2023

The aim of this study was to test the rainfall trend and scaling exponent changes of different duration at the Oravská Lesná climatological station during the observation period 1964 to 2009. Trends of rainfall intensities were tested for the durations of 5, 10, 15, 30, 40, 50, 60, 120, 180, 240 and 1440 minutes from April till October and for the whole warm period. To analyze the significance of rainfall trends Mann-Kendall trend test (Kendall, 1975) was used. Trend analysis of the short-term rainfall was performed for 90% significance. In the next step, the simple scaling methodology was applied to derive scaling exponents and compared changes in their values in different observation periods. Finally, the impact of changes in trends on scaling exponents at the selected station in Slovakia was discussed.
VLIV ORIENTACE BUDOVY NA MOŽNOSTI VYUŽITÍ PŘIROZENÉHO VĚTRÁNÍ U DVOJITÝCH PROSKLENÝCH FASÁD
Authors: Valoušková Kristýna 
Published: March 2023

V současné době, kdy se většina výškových budov navrhuje s prosklenou fasádou, je vhodné zvážit možnost dvojité prosklené fasády. Využití těchto fasád má několik nesporných pozitiv, mezi které bezesporu patří možnost přirozeného větrání. Tato studie se zabýv. vlivem orientace budovy na možnost využití přirozeného větrání ve výškových budovách se zmiňovaným typem fasády. Zkoumány jsou orientace prosklené fasády na jih, západ, sever a východ. Všechny tyto varianty jsou simulovány pomocí CFD (Computational Fluid Dynamics) v programu DesignBuilder s využitím výpočetního jádra EnergyPlus ve variantách 4 s konkrétními okrajovými podmínkami (den a hodina), které byly využity v předchozích studiích.
ANALÝZA VÝHOD A NEVÝHOD “MOKRÉHO” A “SUCHÉHO” POTERU POUŽÍVANÉHO V PODLAHOVÝCH SYSTÉMOCH
Authors: Chamulová Barbara 
Published: March 2023

Podlahové systémy je možné vo všeobecnosti rozdeliť na mokré a suché. Pri mokrých systémoch tvorí roznášaciu a vyrovnávaciu vrstvu bet.nový alebo anhydritový poter, ktoré potrebujú vodu pre svoju realizáciu. Pri suchých systémoch sa využívajú sádrovláknité, sádrokartónové alebo cementové dosky. Voľbu vyrovnávacej vrstvy ovplyvňuje viacero faktorov, predovšetkým rýchlosť uloženia samotnej roznášacej vrstvy, technologické prestávky, hrúbka vrstvy, hrúbka vlastnej podlahy, jej únosnosť, tepelnotechnické parametre, možnosť zabudovania podlahového vykurovania alebo chladenia, cena a životnosť. Článok sa zaoberá porovnaním výhod a nevýhod klasického cementového poteru so sadrokart.novými doskami Norgips ako vyrovnávacou a roznášacou vrstvou v podlahovom systéme.
Iconos del arte egipcio: coronas y tocados de la realeza femenina en la iconografía de Amarna
Authors: Del Barrio Madruga Belén 
Published: March 2023

El arte de Amarna presenta unas características y particularidades inéditas en la cultura egipcia. La reina Nefertiti desempeña un papel fundamental en la iconografía amarniense. Ninguna otra reina aparece representada con tanta frecuencia y es apreciable cómo su figura evoluciona a lo largo del reinado de Akhenaton, hasta romper ciertos cánones históricamente establecidos para la realeza egipcia.
Uno de los atributos de la realeza más significativo y emblemático es la corona, ornamento de dioses y reyes. La revisión de la iconografía, siguiendo una línea temporal y el análisis de las distintas coronas que porta la reina a lo largo del periodo de Amarna, constituyen un indicador de la importancia que va adquiriendo el personaje, así como una línea de investigación para tratar de determinar el poder que ostenta en cada uno de esos momentos.