bluuebunny/crossref_metadata_2025_split huggingface dataset:
Indigenous Strength: Braiding Culture, Ceremony and Community as a response to the COVID-19 Pandemic
Authors: Watson Autumn , Purkey Eva , Davison Colleen , Fu Minnie , Nolan Dionne , Mitchell Dan , Kehoe Jennifer , Traviss Sheldon , Bayoumi Imaan 
Published: July 2022

Purpose: The COVID-19 pandemic has impacted the physical, mental, emotional and spiritual health of urban Indigenous Peoples. We sought to examine innovations and changes in service delivery by Indigenous service providers in the community who are addressing community needs based on an Indigenous worldview.
Basic Procedures: The research was a collaboration between an academic team, an Indigenous research associate, and an Indigenous oversight committee. Fifteen in-depth interviews were conducted with Indigenous service organizations, non-Indigenous organizations with Indigenous programming, Indigenous volunteer-based organizations and Indigenous volunteers. Participants were recruited based on having mandates that focussed on mental and emotional wellbeing, education, chronic health conditions, women and children and Indigenous cultural needs.
Major Findings: Health inequities for urban Indigenous Peoples were compounded during the pandemic. The lack of local infrastructure contributed to increased volunteerism to deliver and improve access to services. Service interruptions and access barriers triggered innovative programming and a strengths-based response with activities embedded on the land, braided with language, ceremony and culture. Unmet community service needs and capacity development priorities were identified.
Conclusions: Access to land, infrastructure and cultural programming is key to wholistic health for the urban Indigenous community. Despite continued inequities, the urban-based Indigenous response exemplifies the strengths-based approaches that helped to address pandemic impacts and demonstrated how Indigenous ways of knowing build strength and foster innovative program adaptations based on culture, ceremony and creating space for community.
Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant’s Professional Judgment
Authors:   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine, Zhuk Valerii , Popko Yevheniia ,   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine, Ostapchuk Serhii ,   “Institute of Agrarian Economics” National Scientific Centre, Kyiv, Ukraine
Published: July 2022

Agricultural business is based on using components of the natural environment (agricultural land, biological assets, water resources) and fixed assets (farm buildings, agricultural machinery and others). The damage caused to these facilities is direct damage to agricultural enterprises, so it should be recorded as a force majeure factor affecting economic activity. Documenting business transactions at the enterprise is the responsibility of the accountant. Therefore, among the management staff, he is able based on his professional judgment, to carefully record the direct damage caused to agricultural enterprises due to armed aggression. The purpose of the article is to develop organizational and methodical support for fixing the direct damage caused to agricultural enterprises due to the armed aggression of the Russian Federation based on the professional judgment of the accountant. In Ukraine, to fix the direct material damage to businesses, several state resources have been launched. Submission of information to these databases requires from the accounting service of the agricultural enterprise: conducting an inventory with mandatory video and photo recording to establish the facts of loss, damage, theft, damage or destruction of property of the agricultural enterprise due to hostilities in Ukraine; determining the amount of damage from theft, shortage, destruction (damage) of property. The article reveals the methods of these procedures and presents the algorithm for downloading the collected data to the database of the project “Russia will pay” (https://damaged.in.ua).
PERENCANAAN TEBAL PERKERASAN JALAN MENGGUNAKAN METODE ANALISA KOMPONEN BINAMARGA SNI:1732-1989-F (STUDI KASUS RUAS JALAN PASAR MASURAI-TANJUNG DALAM KAB. MERANGIN)
Authors: Radinal Radinal , Wijaya Sucitra 
Published: July 2022

Peraturan dan pedoman dalam perencanaan struktur perkerasan jalan di Indonesia mempunyai metode yang merupakan penyesuaian dari negara maju seperti Inggris, Amerika Serikat dan Australia sehingga dikeluarkan oleh Direktorat Jenderal Bina Marga terkait metode perencanaan perkerasan jalan salah satunya Analisa Komponen Bina Marga. Penelitian ini menggunakan parameter Metode Analisa Komponen Bina Marga (SNI:1732-1989-F). Adapun lokasi penelitian yaitu ruas jalan Pasar Masurai-Tanjung Dalam Merangin. Penelitian ini menggunakan data Primer dan data sekunder. Data Primer berupa kondisi exsiting yang ada berupa dokumentasi, data Sekunder pada penelitian ini digunakan data-data yang bersumber dari instansi terkait. Adapun data yang dibutuhkan yaitu data lalu lintas, DED Perencanan ruas Jalan Pasar Masurai-Tanjung Dalam serta data-data terkait lainnya. Dari hasil pehitungan dengan menggunakan perhitungan Metode Analisa Komponen (SNI: 1732-1989-F) didapat suatu kesimpulan sebagai berikut: dimana hasil tebal perkerasan Metode Analisa Komponen (SNI: 1732-1989-F) dalam perhitungan ulang dimana lapis permukaan (Surface) sebesar 7,5 cm, lapisan pondasi (Base) sebesar 15 cm, Untuk lapisan perkerasan pondasi bawah (Sub Base) didapat tebal 67 cm.
URGENSI DITERBITKANNYA INSTRUKSI MENTERI DALAM NEGERI DAN SEJUMLAH PERATURAN LAINNYA DI DAERAH TERKAIT DENGAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM)
Authors: Marwenny Elwidarifa , Citra Helfira , Wahyuni Sry 
Published: July 2022

Regulation of Government No. 21 of 2020 confirms in the consideration that the Large-Scale Social Restriction (PSBB) policy is set taking into account the spread of Covid-19 with the number of cases and/or the number of deaths increasing and spreading across regions and across countries. After the policy related to PSBB, the government again issued a Ministerial Instruction concerning the Enforcement of Restrictions on Community Activities (PPKM) which was issued four times and not only that in a number of regions, PPKM policies were also implemented based on various regional policies in the form of circulars. Thus, the question arises: What is the urgency of the issuance of the Instruction of the Minister of Home Affairs and a number of other regulations related to the Enforcement of Restrictions on Community Activities (PPKM) and what are the legal implications of the issuance of the Instruction of the Minister of Home Affairs and a number of other regulations related to the Enforcement of Restrictions on Community Activities (PPKM). To answer this question, the author uses a normative juridical approach by reviewing a number of related regulations and a number of literatures so that it can be concluded that the instructions of the Minister of Home Affairs and a number of other regulations related to the Enforcement of Restrictions on Community Activities (PPKM) are fully arrenged under the authority of the government. The government can assess whether a policy regulation needs to be issued or not especially related to the condition of the country in a disaster situation and the issuance of instructions from the minister of home affairs and a number of other regulations related to the Implementation of Restrictions on Community Activities (PPKM) does not violate the provisions of any law as long as it is carried out not outside the authority of the governments which has the authority and the implication is only an appeal for the community to comply with its implementationKeywords: Instruction of Minister, PPKM, regulation
Kepatuhan Pelaporan E-Faktur 3.0 Berdasarkan Persepsi Efikasi Diri, Kebermanfaatan, dan Kemudahan
Authors: Felani Maulana Robbi , Fidiana Fidiana 
Published: July 2022

AbstractThis study aims to test the impact of the perceived self-efficacy, the usefulness, and the convenience toward electronic periodic tax return (e-SPT) of electronic value added tax (VAT) reporting. This study is quantitative research. The data are collected by distributing questionnaires to 121 participants, they are directors, supervisor, and accountant staffs of the companies which are considered as the VAT enterprise. in East Java and has used e-invoice version 3.0 for the reporting of e-SPT VAT period. Research instruments in the form of questionnaires with 7 (seven) questions for self-efficacy variables 10 (ten) question indicators for perception of usefulness as well as perception ease of use. The analysis of this study applies the multiple linier regression method. As a result, statistical tests support the hypothesis that perception of self-efficacy and ease perception improve compliance of e-VAT reporting. Meanwhile, the perception of usefulness has no effect on compliance of e-VAT reporting. This finding provides confirmation that e-Invoice 3.0 is a new application so that taxpayers as users are still in the process of adapting the use of the application so that many additional features that cannot be maximum utilized by the taxpayer in the short term.Keywords: Ease of use; Electronic periodic tax return; Perceived self-efficacy; Usefulness; VAT Abstrak Penelitian ini bertujuan untuk menguji pengaruh persepsi efikasi diri, persepsi kebermanfaatan, dan persepsi kemudahan terhadap kepatuhan pelaporan e-SPT masa PPN berbasis e-Faktur 3.0. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan kuesioner dengan responden sejumlah 121 orang yang terdiri dari direktur, supervisor maupun staf akuntansi yang terdaftar sebagai Pengusaha Kena Pajak di Jawa Timur dan telah menggunakan e-faktur versi 3.0 untuk pelaporan e-SPT masa PPN. Instrumen penelitian berupa kuesioner dengan 7 (tujuh) pertanyaan untuk variabel efikasi diri, 10 (sepuluh) indikator pertanyaan untuk persepsi kebermanfaatan dan persepsi kemudahan penggunaan. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil uji statistik mendukung hipotesis bahwa persepsi efikasi diri dan persepsi kemudahan meningkatkan kepatuhan pelaporan e-SPT masa PPN. Sementara itu, persepsi kebermanfaatan tidak berpengaruh terhadap kepatuhan pelaporan e-SPT masa PPN. Temuan ini memberikan konfirmasi bahwa e-Faktur 3.0 merupakan aplikasi baru sehingga wajib pajak sebagai pengguna masih dalam proses adaptasi penggunaan aplikasi sehingga banyak fitur tambahan yang belum bisa dimanfaatkan secara maksimal oleh wajib pajak. Artinya, manfaat aplikasi e-Faktur belum bisa dirasakan dalam jangka pendek.Kata Kunci: e-SPT masa PPN; Kegunaan; Kenyamanan; Persepsi Kemudahan Penggunaan
Quality of Accounting Information Systems as An Agency Theory Problem on State-Owned Enterprises in Indonesia
Authors: Nasution Yan Noviar , Fadillah Haqi 
Published: July 2022

AbstractThis research aims to prove the effect of information technology implementation and top management support on the quality of accounting information systems as one solution to the problem of agency theory, which is measured through the level of information technology implementation activities and top management support to suppress information asymmetry. Data were analyzed using the Structural Equation Model (SEM) method from a questionnaire given to 106 States Own Enterprises. There are 3 respondents in each enterprise so the total respondents are 318 people. 280 questionnaires were returned and could be processed (response rate of 88%). The results showed that the application of information technology and top management support had a positive effect on the quality of accounting information systems. The better the support of top management, the better the quality of accounting information systems. Furthermore, partially and simultaneously the implementation of information technology and top management support play an important role in improving the quality of accounting information systems, as well as in helping to solve agency problems.Keywords: Agency theory; Implementation of information technology; Quality of accounting information systems; Top management support Abstrak Penelitian ini bertujuan untuk membuktikan pengaruh penerapan teknologi informasi dan dukungan manajemen puncak terhadap kualitas sistem informasi akuntansi sebagai salah satu solusi permasalahan teori keagenan, yang diukur melalui tingkat aktivitas implementasi teknologi informasi dan dukungan manajemen puncak untuk menekan asimetri informasi. Data dianalisis menggunakan metode Structural Equation Model (SEM) dari kuesioner yang diberikan kepada 106 BUMN. Pada masing-masing BUMN terdapat 3 orang responden sehingga total responden berjumlah 318 orang. Dari jumlah tersebut, kuesioner kembali dan dapat diolah sebanyak 280 kuesioner (response rate sebesar 88%). Hasil penelitian menunjukkan bahwa penerapan teknologi informasi dan dukungan manajemen puncak berpengaruh positif terhadap kualitas sistem informasi akuntansi. Semakin baik dukungan manajemen puncak, semakin baik kualitas sistem informasi akuntansi. Selanjutnya, secara parsial dan simultan penerapan teknologi informasi dan dukungan manajemen puncak berperan penting dalam peningkatan kualitas sistem informasi akuntansi, serta dalam membantu menyelesaikan masalah keagenan.Kata Kunci: Dukungan manajemen puncak; Kualitas sistem informasi akuntansi; Penerapan teknologi informasi; Teori agensi
PENGARUH MOTIVASI KEPALA BADAN TERHADAP PRODUKTIVITAS KERJA PEGAWAI DI BADAN PUSAT STATISTIK KABUPATEN CIREBON
Authors: Wismayanti Atik Sridani , Siraj Nurudin , Wulandari Sri 
Published: July 2022

ABSTRACT The research that the writer did was the Effect of Motivation by the Head of the Agency on Employee Productivity at the Cirebon Regency Central Statistics Agency. The research method that I do is a quantitative research method, which starts with data collection, data interpretation, until the results of the research use numbers.The problem that the author pointed out is that the work productivity of employees at the Cirebon Regency Central Bureau of Statistics has not been maximized, it is suspected that the problem is caused by the lack of optimal motivation implementation by the head of the Cirebon Regency Central Statistics Agency.The research question that the writer proposes is the influence of motivation by the head of the body on employee work productivity. The hypothesis that the authors propose is as follows: "It is suspected that there is a positive and significant influence between the motivation of the head of the agency on the work productivity of employees at the Cirebon Central Statistics Agency."From this hypothesis a statistical hypothesis can be formulated, namely: H0 (Zero Hypothesis): rs count <from rs table, then the formulation of the problem is: "There is no positive and significant influence between the motivation of the head of the agency on employee work productivity at the Cirebon Regency Statistics Agency. "and Ha (Alternative hypothesis): rs count> rs table, then the formulation of the problem is:" There are a positive influence and significant correlation between motivation by the head of the agency to work productivity of employees at the Central Bureau of Statistics of Cirebon."In the study showed that the results the motivation made by the head of the Cirebon Regency Central Bureau of Statistics was good enough, but it was not optimal as seen from the successful implementation of motivation which reached 60.6% with a total score of 1637, and employee work productivity was good enough but not optimal as reaching 59.5% with a total score of 1740.The implementation of motivation by the head of the agency has a close influence on the work productivity of employees at the Cirebon Central Statistics Agency with a value of rs calculated 0.805 and when compared with rs table with a 5% precision of 0.248. Because the RS calculated is greater than rs table, there is a positive and significant influence between the motivation of the head of the agency on the work productivity of employees at the Cirebon Central Statistics Agency. Thus H0 (Zero Hypothesis) is rejected and Ha (Alternative Hypothesis) is accepted.
PENYULUHAN PENCEGAHAN KEKERASAN TERHADAP PEREMPUAN DALAM RUMAH TANGGA DI BPPKB (BADAN PEMBERDAYAAN PEREMPUAN DAN KELUARGA BERENCANA) KABUPATEN CIREBON (PELAKSANAAN DI DESA TUK KECAMATAN KEDAWUNG KABUPATEN CIREBON)
Authors: Nariyah Hery 
Published: July 2022

ABSTRACT Violence against women today is an interesting matter because it is widely discussed by practitioners, non-governmental organizations (NGOs), academics and the wider community. This was motivated by the demands of a more complex role of women in line with the times that tend to pay more attention to Human Rights (HAM) without looking at or differentiating gender.Activities carried out by the author use qualitative methods with descriptive analysis studies because the writer wants to describe and explain an event or situation. As described by Rachmat (1994: 24), that descriptive research only describes situations or events, does not test hypotheses.Domestic violence (domestic violence) is a problem that often occurs in households. Therefore, prevention must be done early. Religious education and the practice of religious teachings in the household are the keys to success in preventing domestic violence.To prevent domestic violence in the household, love, and compassion must be developed early on. Mother can play a big role in teaching children at home to love and love each other. Because the main perpetrators of domestic violence are generally husbands, the role of religious leaders, educators, sociologists, and intellectuals must be at the forefront to continue to voice the importance of the household as the smallest unit in society to be built well and away from domestic violence. In order to communicate this to the wider community, the role and participation of the media are very important and decisive.Practice a saying "My house is my palace". However the situation is a house, the house must be a place that gives warmth, calmness, peace, protection, and happiness to all family members.
OPTIMALISASI PENINGKATAN PEGAWAI SEKRETARIAT DPRD KABUPATEN CIREBON
Authors: Heriyanto Yanto 
Published: July 2022

ABSTRACT Title of writing in research Optimization of Staff Enhancement Secretariat DPRD Cirebon. This research is a descriptive research type using qualitative research method. This research is based on the existence of a phenomenon where still found some obstacles in the Optimization of Staff Enhancement Secretariat DPRD Kabupaten Cirebon Mangkunegara states that in general the performance is divided into two, namely individual performance and organizational performance, individual performance is the work of employees both in terms of quality and quantity based on work standards that have been determined, while organizational performance is a combination of individual performance with group performance (Mangkunegara , 2005). Problems in research in Performance of staff Secretariat DPRD Kab. Cirebon is an element of service to the Regional House of Representatives. The DPRD Secretariat is headed directly by a Secretary of the DPRD who is technically operational under and directly responsible to the Chairman or Speaker of the DPRD, and is Administratively accountable to the Regent through the Regional Secretary. As stated in Article 20 Paragraph (1) of the 1945 Constitution, the Regional People's Legislative Assembly has duties consisting of the functions of legislation, supervisory function and budget function, therefore the service must be able to accommodate all the basic functions of the Regional People's Legislative Assembly of Kab. Cirebon with a way of achieving good performance by the Secretariat DPRD Kab. Cirebon so that the services provided can give a significant impact on the fulfillment of the people's mandate through the implementation of duties and functions of the DPRD of Cirebon But at the Secretariat of Parliament Cirebon Regency we found some problems that cause not yet Optimal Employee Performance are: Job Performance: Work Achievement is defined as the work achieved by an employee in performing his duties in accordance with the responsibilities given to him in quality of work, Expertise: Expertise is the level of technical ability possessed by employees in carrying out tasks assigned to him, Behavior: Behavior is an attitude and employee behavior attached to him and carried in carrying out his duties
Direct reading thinking activity and students’ reading comprehension: An experimental research
Authors: Purwandari Diah 
Published: July 2022

The aim of this research is to find out the role of DRTA and Reading Attitude in improving students’ reading comprehension. Quasi-experimental design was used to establish the effect of method and attitude on students’ reading comprehension. Four classes of management were selected ,and assigned as experimental and control group, The experimental group were taught using DRTA and control classes were taught using regular method. ANOVA was used to examine the influence of the main effects and interaction effects of method and attitude on students’ reading comprehension. The result indicated that there was a significant difference effect between DRTA and Regular Method on students’ reading comprehension. DRTA was more effective in improving reading comprehension. There was, however, no significant difference in students' reading comprehension based on their attitude. This study also found a significant difference effect on students' reading comprehension based on the interaction between method and attitude. DRTA method was to be effective in students with low attitude, while the high attitude was more prone to conventional method.
Electroactive shape memory polyurethane composites reinforced with octadecyl isocyanate-functionalized multi-walled carbon nanotubes
Authors: Sun Yadong , Teng Jiachi , Kuang Yi , Yang Shengxiang , Yang Jiquan , Mao Hongli , Gu Zhongwei 
Published: July 2022

Shape memory polymers (SMPs) have a wide range of potential applications in many fields. In particular, electrically driven SMPs have attracted increasing attention due to their unique electrical deformation behaviors. Carbon nanotubes (CNTs) are often used as SMP conductive fillers because of their excellent electrical conductivities. However, raw CNTs do not disperse into the polymer matrix well. This strictly limits their use. In this study, to improve their dispersion performance characteristics in the polymer matrix, hydroxylated multi-walled carbon nanotubes (MWCNT-OHs) were functionalized with octadecyl isocyanate (i-MWCNTs). Polyurethane with shape memory properties (SMPU) was synthesized using polycaprolactone diol (PCL-diol), hexamethylene diisocyanate (HDI), and 1,4-butanediol (BDO) at a 1:5:4 ratio. Then, electroactive shape memory composites were developed by blending SMPU with i-MWCNTs to produce SMPU/i-MWCNTs. The functionalized i-MWCNTs exhibited better dispersibility characteristics in organic solvents and SMPU composites than the MWCNT-OHs. The addition of i-MWCNTs reduced the crystallinity of SMPU without affecting the original chemical structure. In addition, the hydrogen bond index and melting temperature of the SMPU soft segment decreased significantly, and the thermal decomposition temperatures of the composites increased. The SMPU/i-MWCNT composites exhibited conductivity when the i-MWCNT content was 0.5 wt%. This conductivity increased with the i-MWCNT content. In addition, when the i-MWCNT content exceeded 1 wt%, the composite temperature could increase beyond 60°C within 140 s and the temporary structure could be restored to its initial state within 120 s using a voltage of 30 eV. Therefore, the functionalized CNTs exhibit excellent potential for use in the development of electroactive shape memory composites, which may be used in flexible electronics and other fields.