bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor Utama Lokal Dan Global Penentu Harga Saham Di Indonesia
Authors: Riadi Deden Rizal , Garnia Erna , Tahmat Tahmat , Cesiariviyanti Raden Gatari 
Published: December 2022

Arbitrage Pricing Theory (APT) mengasumsikan bahwa tingkat keuntungan saham dipengaruhi oleh berbagai faktor dalam perekonomian dan dalam industri. Perekonomian dunia yang semakin terbuka, maka perekonomian suatu negara juga dapat dipengaruhi factor ekonomi yang berkembang di negara lain. Tiga belas variabel terpilih yang mewakili dari faktor-faktor makro yaitu Inflasi, Kurs, BI 7-Day (Reverse) Repo Rate, The Fed, GDP Perkapita, Harga Minyak Dunia, Uang Beredar dan , Indeks Malaysia, Singapura, Jepang, Hongkong dan Dow Jones, akan disederhanakan dengan metode analisis komponen utama ini untuk melihat faktor makro apa saja yang dominan yang membentuk harga saham di bursa efek Indonesia. Hasil dari penelitian ini menghasilkan lima variabel baru dari tigabelas variabel sebelumnya, tanpa menghilangkan karakteristik atau nilai dari variabel aslinya yaitu menjadi factor pasar saham developed, factor suku bunga, factor pasar regional, factor resiko harga dan factor jumlah uang beredar. Kelima faktor baru ini mampu menjelaskan 60,88% dari variasi dalam 13 variabel diatas.
Leverage as A Mediating Variable on Tax Avoidance
Authors: Ratnawati Juli , Dwi Cahyo Utomo  
Published: December 2022

ABSTRACT
The purpose of the study was to determine the effect of executive compensation, executive character, sales growth, and capital intensity on tax avoidance with leverage as a mediating variable. This study uses samples from manufacturing companies in the various industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. This study uses a purposive sampling method and the total sample are 48 companies. The data analytical technique is multiple linear regression analysis. The test results reveal that executive compensation, executive compensation, sales growth, capital intensity have no effect on tax avoidance. While, the executive character has an effect on tax avoidance. Leverage can mediate the effect of capital intensity on tax avoidance. Leverage can not mediate the effect of executive compensation, executive character, and sales growth on tax avoidance.
Keywords: Executive Compensation, Executive Character, Sales Growth, Capital Intensity, Tax Avoidance, Leverage.
Efek Digitalisasi Terhadap Akuntansi Manajemen
Authors: Nurul Fauziyyah  
Published: December 2022

This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist.
Keyword: Digitalization, Management Accounting, Accounting, Digital Era.
Sistem Penjualan dan Pembelian pada Toko Dehar Fishing Berbasis Web
Authors: Megawati Mila Febriana 
Published: December 2022

Toko Dehar Fishing merupakan sebuah usaha yang menjual alat-alat mancing, umpan mancing, dan menjual makanan hewan, seperti ayam, kucing, dan burung. Kegiatan transaksi penjualan dan pembelian pada Toko Dehar Fishing dalam sehari-hari masih menggunakan cara manual, seperti mencatat transaksi penjualan dan pembelian di kertas atau di buku, sehingga memungkinkan terjadi data tercecer dan pencarian data yang lama. Untuk mengatasi masalah tersebut, maka dibuat sistem komputerisasi.
Sistem yang baru tersebut menggunakan metode Software Development Life Cycle (SDLC) dengan tahapannya yang terdiri dari perencanaan, analisis, perancangan, implementasi, dan uji coba. Perancangan sistemnya menggunakan Unified Modelling Language (UML) dan diagram yang dipakai menggunakan use case diagram, activity diagram, class diagram, serta terdapat struktur navigasi, menggunakan Framework Laravel, serta bahasa pemrograman PHP dan MySQL sebagai basis datanya.
Hasilnya berupa website untuk membantu sistem penjualan dan pembelian pada Toko Dehar Fishing.
Les religions à l’école. Questions théoriques
Authors: Kahn Pierre 
Published: December 2022

La religion existe à l’école de deux façons différentes : comme projet officiel d’intégrer la culture religieuse à la culture générale des élèves et comme intrusion des croyances des élèves faisant obstacle aux cours. Il ne sera traité ici que du premier cas. Il existe deux sortes principales d’arguments pour justifier l’enseignement des faits religieux à l’école laïque : un argument « instructionniste » (ces faits font partie de la culture commune), et un argument « éducationniste » (cela peut favoriser le « vivre ensemble »). En vérité, on ne peut dissocier ces deux arguments, car le projet de transmettre une culture commune est en lui-même un projet éducatif. La question se pose alors de savoir pourquoi un grand nombre d’enseignants hésitent devant cet enseignement. Parmi les différentes raisons qui contribuent à l’expliquer, j’en repère une, inspirée des travaux d’Olivier Roy, qui est peu mise en avant : dans le monde moderne, la religion tend à se détacher de tout ancrage culturel et à se vivre comme une pure foi. Cette dissociation du cultuel et du culturel rend difficilement concevable, pour nombre d’enseignants, l’idée de transmettre, en matière de religion, ce qui relève de la culture commune. C’est donc en définitive ce qui légitime le projet d’un tel enseignement (l’inculture religieuse des élèves) qui est aussi un obstacle à son effectuation.
Ad maiorem scholae gloriam ? Intégrer dans le privé : au nom de quel(s) universalisme(s) ?
Authors: Benbassat Laetitia , Benelli Juliette , Delamard Julie 
Published: December 2022

Comment les personnels des établissements privés sous contrat mobilisent-ils la notion d’universalisme pour valoriser les capacités d’intégration de leur établissement ? La concurrence entre différentes acceptions de cette notion s’y manifeste, car un universalisme à la fois « humaniste » et religieux, parfois œcuménique, est mis en avant tandis que l’universalisme laïc associé à l’école publique fait repoussoir. Le discours qui tend à séculariser l’universalisme catholique au profit de la pacification scolaire entre ainsi en tension avec la mission évangélique des établissements confessionnels sous contrat, qui ne reconnaît que l’universalisme religieux.
Pastorale et diversité : entre programme d’enseignement et formation religieuse
Authors: Valente Gabriela , Wuillot Églantine 
Published: December 2022

Cet article se focalise sur un des éléments explicitant l’articulation entre la religion et l’école dans des établissements privés sous contrat catholiques qui oriente leur projet éducatif, la pastorale. Il s’agit plus spécifiquement de se pencher sur cet enseignement significatif de la tentative de scolarisation de la « mission évangélique » des établissements catholiques. Cet enseignement met au jour la tension entre volonté d’ouverture et conformation à la norme religieuse. C’est aussi un élément parmi d’autres enserrant les élèves et les familles dans les normes de l’enseignement catholique.
Bacterial Profile and Antibiotic Susceptibility Pattern of Patients at Pre- and Post-Urologic Endoscopy Procedures at Prof. Dr. R. D. Kandou Hospital, Manado, Indonesia
Authors: Oroh Paulus , Astram Ari , Toreh Christof , Arianto Eko , Wihono Frendy , Wariki Windy , Raranta Hessyani 
Published: December 2022

Abstract: Development of antibiotics resistance condition has been at a concerning state while data on the distribution of bacterial profile and the incidence of resistances in Indonesia are currently still limited at hospital environment, including at Prof. Dr. R. D. Kandou Hospital in Manado, Indonesia. This study aimed to obtain the profile of bacteria and the pattern of susceptibility to antibiotics in patient's urine before and after urologic endoscopy procedures at RSUP Prof. Dr. R. D. Kandou. This was an observational study with a cross sectional design. Sampling was performed with the one-group test technique of Lemeshow. The data collection technique used urine culture test by calculating the percentages. The results obtained 42 patients as subjects. The urinary bacterial profile of patients who underwent urologic endoscopy procedures at Prof. Dr. R. D. Kandou Hospital were dominated by Gram-negative bacteria, namely E. coli (23.8%), Klebsiella (4.8%), Acinetobacter baumannii (2.4%); 69% of urine samples showed negative culture results. The susceptibility pattern of bacteria to antibiotics in the subjects’ urine showed 100% sensitivity to the given antibiotics. No nosocomial infection was found, however, nosocomial infection yet could not be excluded. In conclusion, bacteria found in the patients’ urine are dominated by Gram-negative bacteria namely Escherichia coli, Klebsiella, and Acinetobacter baumannii which are still sensitive to antibiotics. Most urine samples showed negative results, and no nosocomial infection was found.
Keywords: bacterial profile; bacterial susceptibility; antibiotic; urological endoscopic procedure
Penatalaksanaan Kasus Black Triangle pada Gingiva
Authors: Hisyam Muhammad J. S. , Juliatri Juliatri , Wicaksono Dinar A. 
Published: December 2022

Abstract: Black triangle could become a space for food retention, therefore, it affects gingival health, pronunciation, and appearance of a person, especially if it occurs between the anterior teeth. This condition can be caused by periodontal disease due to poor oral and dental hygiene, abnormal crown shape and morphology, root angulation due to improper bracket placement during orthodontic treatment and others. Black triangle cases are more common in adults than adolescents undergoing orthodontic treatment. This study aimed to determine the management of gingival black triangle cases. This was a literature review study using databases of Pubmed, ScienceDirect, and Google Scholar and the keyword was black triangle. The results obtained 10 articles relevant to the topic of discussion. There were eight articles about treatment of black triangle cases with a surgical approach and two articles using hyaluronic acid gel. However, the results of black triangle case treatment are still unpredictable, so, further studies are needed to obtain better treatments. To date, reconstruction of missing interdental papillae is still a challenge in modern aesthetic dentistry. In conclusion, the most common treatment for black triangle cases is surgical treatment and hyaluronic acid gel.
Keywords: black triangle; gingiva

Abstrak: Black triangle dapat menjadi tempat retensi makanan sehingga memengaruhi kesehatan gingiva, pengucapan, dan penampilan seseorang terutama bila terjadi antara gigi anterior. Kondisi ini antara lain disebabkan oleh penyakit periodontal akibat kebersihan gigi dan mulut yang buruk, bentuk mahkota dan morfologi gigi yang abnormal, angulasi akar karena penempatan braket yang tidak tepat selama perawatan ortodontik dan lain-lain. Kasus black triangle lebih sering terjadi pada dewasa dibanding remaja yang menjalani perawatan ortodontik. Penelitian ini bertujuan untuk mengetahui penatalaksanaan kasus black triangle pada gingiva. Jenis penelitian ialah suatu literature review dengan menggunakan database Pubmed, ScienceDirect, dan Google Scholar dengan kata kunci black triangle. Hasil penelitian mendapatkan 10 artikel yang relevan dengan topik bahasan. Dari 10 artikel, terdapat delapan artikel yang melakukan perawatan kasus black triangle dengan pendekatan bedah dan dua artikel menggunakan gel asam hialuronat. Hasil perawatan kasus black triangle tidak dapat diprediksi, sehingga penting dilakukan penelitian lebih lanjut untuk mendapat-kan hasil perawatan yang baik. Rekonstruksi hilangnya papila interdental merupakan tantangan dalam kedokteran gigi estetik modern. Simpulan penelitian ini ialah penatalaksanaan kasus black triangle pada gingiva yang paling umum dilakukan ialah pendekatan bedah dan penggunaan gel asam hialuronat.
Kata kunci: black triangle; gingiva
Hiperplasia Papiler Palatum akibat Suction Cup pada Gigi Tiruan Lengkap (Laporan Kasus)
Authors: Anita Anita 
Published: December 2022

Abstract: Suction cups are widely used on upper dentures with the aim of increasing retention, but if used continuously and for a long period of time they can cause papillary hyperplasia to holes in the palate. We reported a case of a 62-year-old female patient who came with complaints of loose upper and lower complete dentures, removed suction cup on the old maxillary denture, papillary hyperplasia on the anterior midline palate, and a small torus on the palate. In palpation, the papillary hyperplasia was firm, protruding with an uneven surface, but was not painful. New upper and lower complete dentures were made according to the stages in order to obtain dentures with maximum retention and stability. It was ensured that the new denture did not press the papillary hyperplasia area so as to provide an opportunity for the tissue to heal. The patient was advised to remove and clean the dentures at night and clean the palatal tissue with a soft brush. Follow up for the next three months was carried out to observe the palate condition and the dentures whether if relining was needed. In conclusion, suction cup is not recommended to increase denture retention, and in cases of residual ridge resorption, complete denture fabrication should be carried out by professionals.
Keywords: suction cups; papillary hyperplasia; denture retention

Abstrak: Suction cup banyak digunakan pada gigi tiruan atas dengan tujuan untuk menambah retensi, namun jika digunakan terus menerus dan dalam jangka waktu lama dapat menyebabkan hiperplasia papiler hingga terbentuknya lubang pada palatum. Kami melaporkan kasus seorang pasien wanita berusia 62 tahun dengan keluhan gigi tiruan lengkap atas dan bawahnya longgar, pada gigi tiruan lama rahang atas ditemukan suction cup yang sudah lepas karetnya, hiperplasia papiler pada daerah anterior midline palatum, serta torus palatinus kecil. Palpasi pada hiperplasia papiler terasa keras, menonjol dengan permukaan yang tidak rata, tetapi tidak terasa nyeri. Pasien dibuatkan gigi tiruan lengkap baru atas dan bawah, sesuai dengan tahapannya agar diperoleh gigi tiruan dengan retensi dan stabilitas yang maksimal. Gigi tiruan baru dipastikan tidak menekan daerah hiperplasia papiler sehingga memberikan kesempatan jaringan untuk penyembuhan. Pasien disarankan untuk melepas serta memberihkan gigi tiruannya pada malam hari dan membersihkan jaringan palatum dengan sikat halus. Dilakukan evaluasi selama tiga bulan, untuk memeriksa keadaan palatum dan mengobservasi gigi tiruan jika dibutuhkan tindakan relining. Simpulan penelitian ini ialah penggunaan suction cup tidak disarankan untuk menambah retensi gigi tiruan. Pembuatan gigi tiruan lengkap pada kasus resorpsi residual ridge sebaiknya dilakukan oleh tenaga profesional.
Kata kunci: suction cup; hiperplasia papiler; retensi gigi tiruan
The high-performance photodetector of MoS2 homojunction based on laser etching engineering
Authors: Wang Chenglin , Wu Qianqian , Ding Yang , Cai Zhengyang , Xiao Shaoqing , Zhang Xiumei , Nan Haiyan , Gu Xiaofeng 
Published: December 2022

Abstract
Achieving fast response is critical to pushing photodetectors based on molybdenum disulfide to practical applications. Here, by constructing a few/multi-layer grating-like homojunction through selective laser etching of multi-layer MoS2, the photodetectors with ultrafast response have been successfully realized. The rise time and the fall times of the photodetector we built are 7.27 ms and 6.86 ms, respectively. This photodetector forms a built-in electric field, thus enabling the device to realize the self-driven detection function. This study provides a simple approach to preparing patterned gratings, and then to achieving on-demand preparation of function optoelectronic devices based on 2D layered materials.
Distracted to a fault: Attention, actions, and time perception
Authors: Schwarz Katharina A. , Weller Lisa 
Published: December 2022

AbstractIn the last years, it has become general consensus that actions change our time perception. Performing an action to elicit a specific event seems to lead to a systematic underestimation of the interval between action and effect, a phenomenon termed temporal (or previously intentional) binding. Temporal binding has been closely associated with sense of agency, our perceived control over our actions and our environment, and because of its robust behavioral effects has indeed been widely utilized as an implicit correlate of sense of agency. The most robust and clear temporal binding effects are typically found via Libet clock paradigms. In the present study, we investigate a crucial methodological confound in these paradigms that provides an alternative explanation for temporal binding effects: a redirection of attentional resources in two-event sequences (as in classical operant conditions) versus singular events (as in classical baseline conditions). Our results indicate that binding effects in Libet clock paradigms may be based to a large degree on such attentional processes, irrespective of intention or action-effect sequences. Thus, these findings challenge many of the previously drawn conclusions and interpretations with regard to actions and time perception.
PENGEMBANGAN PROGRAM DESA WISATA BERBASIS JEJARING BISNIS DI DESA TAMANSARI KABUPATEN BANYUWANGI
Authors: Permatasari Safrieta Jatu 
Published: December 2022

A tourism village is an integrated tourism concept in an area that combines local tourism potential in the form of art-culture products and natural beauty, accommodation, and other supporting facilities. Tourist villages have great potential, especially for the tourist segment who is interested in exploring the rich arts and culture of the foreign community. This study analyzes the development of a business network-based tourism village program in Tamansari Village, Banyuwangi Regency, namely by cooperating with the private sector to improve the community's economy through the concept of a tourist village. Using corporate social responsibility (CSR) funds from private companies, several tourist sites in Tamansari village were developed, starting from the milk village (Dusun Ampel Gading), the mining village, to the flower village (Dusun Jambu). Qualitative descriptive method is carried out with data collection techniques used are observation, interviews with village heads and Pokdarwis, as well as literature study. The results showed that the development of a business network-based tourism village program in Tamansari Village had a significant impact on boosting the residents' economy, and could be used as additional village income through APBDes. The village government in supporting the development of tourist villages collaborates with Pokdarwis (Tourism Awareness Groups), which have an important role and contribution to explore new potential in tourism development. thorough.

Keywords: Development; Tourism Village Program;, and Business Network
Updated Spectral Type Polynomials for Ultracool Dwarfs with CatWISE Photometry
Authors: Feeser S. Jean , Best William M. J. , Sanghi Aniket , Liu Michael C. 
Published: December 2022

Abstract
Using a volume-limited sample of 263 field-age brown dwarfs defined by parallaxes, we provide updated polynomials for CatWISE W1 and W2 absolute magnitudes as a function of spectral type. Our fits are consistent with previous relations and apply to a wider M6–Y1 spectral type range.
Is there a Radio Excess from the Decoupling of Pre-recombination Bremsstrahlung?
Authors: Pradler Josef 
Published: December 2022

Abstract
Recently it has been suggested that thermal bremsstrahlung emission, when it decouples prior to recombination, creates an excess over the Planck cosmic microwave background spectrum at sub-GHz frequencies. Remarkable by itself, this would also explain a long-standing unexplained deficit in the predictions of the extragalactic radio background. In this brief note, I reiterate that no such non-thermal component can arise by itself when matter and radiation remain kinetically coupled.
The Association Between Quadriceps Strength and Synovitis in Knee Osteoarthritis: An Exploratory Study From the Osteoarthritis Initiative
Authors: Gong Ze , Li Shengfa , Cao Peihua , Ruan Guangfeng , Zhang Yan , Zeng Qing , He Zijun , Li Shilin , Chen Rong , Zheng Peng , Fan Tao , Lu Pengcheng , Zhao Yijin , Englund Martin , Madry Henning , Huang Guozhi , Li Le , Li Jia , Ding Changhai 
Published: December 2022

ObjectiveThe aim of this study was to explore the association between quadriceps strength and synovitis in knee osteoarthritis (KOA).MethodsThis study was derived from the Osteoarthritis Initiative (OAI), which recruited adults from the OAI cohort with or at risk of KOA. Knees with complete records of isometric quadriceps strength and effusion-synovitis and Hoffa-synovitis assessments were included. Quadriceps strength was measured isometrically at baseline. Effusion-synovitis and Hoffa-synovitis were measured using the Magnetic Resonance Imaging Osteoarthritis Knee Score at baseline and at 1-year and 2-year follow-ups. Generalized estimating equations were used to analyze the associations of baseline quadriceps strength with changes in effusion-synovitis and Hoffa-synovitis in multivariable analyses. Additionally, analyses were stratified by synovitis-driven inflammatory phenotypes.ResultsA total of 1513 knees were included in this study. In total, 61% of the subjects were female; subjects had an average age of 61.9 (SD 8.8) years and a mean BMI of 29.4 (SD 4.7). Regarding the whole population, baseline quadriceps strength was negatively associated with baseline effusion-synovitis and follow-up changes in effusion-synovitis (odds ratio [OR] 0.77-0.86), but no significant association was observed in terms of Hoffa-synovitis. Stratified by synovitis-driven inflammatory phenotype, baseline quadriceps strength was significantly associated with follow-up changes in effusion-synovitis—but not in Hoffa-synovitis—in the population with existing effusion-synovitis (OR 0.75-0.79).ConclusionHigher baseline quadriceps strength was negatively associated with changes in effusion-synovitis—but not in Hoffa-synovitis—especially in the population with existing effusion-synovitis. Our findings suggested a potential protective role of the quadriceps in effusion-synovitis.