bluuebunny/crossref_metadata_2025_split huggingface dataset:
Peran Moderasi Teknologi Informasi Dalam Hubungan Antara Pengetahuan Pajak, Sanksi Pajak Dan Kepatuhan Pajak
Authors: Marilyn Marilyn , Firmansyah Amrie , Trisnawati Estralita 
Published: June 2022

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Selain itu, penelitian ini juga menempatkan teknologi informasi sebagai variabel moderasi dalam hubungan variabel independen dan variabel dependen. Data yang digunakan merupakan data primer yang perolehan data dari penyebaran kuesioner melalui google form dengan subjek penelitian adalah dokter yang bekerja secara independen. Kuisioner disebarkan selama periode 14 Maret sampai dengan 25 Maret 2022. Berdasarkan purposive sampling, sampel penelitian ini berjumlah 30 observasi. Data penelitian diolah menggunakan structural equation model dengan software Smart PLS. Penelitian ini menyimpulkan bahwa pengetahuan pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak, sedangkan sanksi pajak memiliki pengaruh positif terhadap kepatuhan wajib pajak. Penelitian ini juga menemukan bahwa teknologi informasi tidak memoderasi pengaruh pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Penelitian ini mengindasikan bahwa otoritas pajak di Indonesia untuk mengembangkan fasilitas perpajakan yang memudahkan wajib pajak dalam melaksanakan kewajiban perpajakannya terutama peningkatan teknologi informasi yang mudah untuk digunakan.
Analyzing Willingness to Pay for Improved Tap Water Quality: A Case of Kathmandu Valley of Nepal
Authors: Thapa Arjun Kumar , Thapa Babu Kaji 
Published: June 2022

Solving chronic drinking water shortage problem of Kathmandu Valley has been finally achieved after arduous two decades of effort of Melamchi Water supply project. At this moment, though it is futile to ask economic worthiness of this national pride project but there is still ample room to investigate ability and willingness to shoulder such lumpy financial burden by ultimate beneficiaries of potable water in Kathmandu valley. Accordingly, this paper intends to measure and investigate the factors affecting household’s willingness to pay for improved water supply. The study enumerated 4941 households falling under Kathmandu Upatyaka Khanepani Limited (KUKL) service areas during 2015 to 2016 period. It incorporated contingency valuation (CV) tools to estimate willingness to pay by residents. We applied ordinal logistic regression model to analyze the major determinants of WTP for improved water supply system and measured different elasticity on the base of simple OLS using STATA version 12. The findings show that a third of households are headed by females, while the average family size and families per building are 5.2 and 9.6 persons respectively; all above national average. The reported major source of water by residents in the study area are Kathmandu Upattyaka Khanepani Limited (KUKL) (36%), jar water (20%), tanker (15%); and well/Kuwa and handpump (20%); while total expenditure in Nepalese Rupees (NRs) is 1314 per household per month. The willingness to pay for KUKL’s improved water by the household is NRs 404, just over 2.5 times the mean current KUKL tariff (NRs. 155) per month. The ordinal logistic regression result shows household current quantity of water utilization, price of jar water, income and perceived water quality and waterborne diseases as major determinants of WTP for improved water supply. The odds of paying higher WTP for improved water supply are significantly positive for aforementioned factors except the price of jar (which affects negatively). The income inelastic (<1) demand for KUKL’s water demand signifies water as basic necessity commodity and proportion of income spent is small. The negative signs of coefficients of cross elasticity of KUKL water demand with respect to prices of jar water and tanker supplied water indicates that jar water and tanker water as strong substitutes of KUKL supply system. The study concluded that the low WTP for improved KUKL’s water supply in comparison to current total water expenditure is ‘wait and see’ signal for KUKL authorities and government. The study infers that KUKL needs to win confidence of its consumers in terms of sufficiency, regularity and quality before scaling up water tariffs.
Comparative Analysis between Controlled Release Paroxetine and Extended-Release Venlafaxine for Treatment of Depression
Authors: Kaul Vijay , Rai Prithi Bahadur 
Published: June 2022

Backgroud: Depression is a common condition seen in Psychiatry outpatient department. The treatment data suggest that the drugs that modulate the serotonergic neurotransmission are effective in the treatment of depression. Serotonin and nor Epinephrine re uptake inhibitors are also being used to treat depression. This study is aimed at comparing the results of a selective serotonin re-Uptake inhibitor (Paroxetine) to that of both Serotonin and Nor-Adrenaline re-Uptake inhibitor (Venlafaxine). Comparative analysis between the effects of Controlled release Paroxetine and extended-release Venlafaxine for treatment of depression in eastern Nepal.
Materials and Methods: It is a prospective, open and randomized comparison. One Hundred consecutive patients who attended the Psychiatry outpatient door of Nobel Medical College and Teaching Hospital and diagnosed as Depression were enrolled for this study after being divided into 2 groups: Group 1 also being named as Paroxetine group while Group 2 as Venelafaxine group. The 100 patients were enrolled after being followed all the required protocols including Montgomery Asberg rating Scale readings and data were recorded on Day 0, Week 1, 2,3,4,6,8.
Results: According to the analysis of the Montgomery Asberg rating Scale scores at baseline and after completion of study at 8weeks, both Paroxetine Controlled Release and Venlafaxine Extended-release treated patients improved similarly. But, many of the Venlafaxine-treated patients had nausea and constipation (p<0.05).
Conclusion: Paroxetine controlled released is better tolerated by patient though, the efficacy of both the drugs (paroxetine and venlafaxine) is similar for the treatment of Depression.
Ratio of Placenta to Birth Weight in Anemic and Non-Anemic Mothers
Authors: Khatun Sanzida , Shah Diwakar Kumar , Shrestha Nischal , Yadav Ashis Kumar 
Published: June 2022

Background: The placenta is a uterine organ in pregnancy which facilitates exchange of materials between maternal and fetal circulation. Decreased maternal hemoglobin decreases oxygen supplementation to fetus among anemic mothers which may cause low birth weight. The aim of this study was to compare the ratio of placenta to birth weight among anemic and non-anemic mothers.
Materials and Methods: A comparative cross-sectional study was conducted in 82 anemic pregnancies and 203 non-anemic pregnancies in Department of Obstetrics & Gynecology, Nobel Medical College Teaching Hospital, Biratnagar. Participants with haemoglobin concentration lower than 11 g/dl were included in anemic group and 11g/dl or more in non-anemic group. The difference of means of placental weight, birth weight and placenta to birth weight ratio in anemic and non-anemic groups was determined by Student’s t-test.
Results: In anemic group, mean placental weight was 578.78±141.80 g, mean birth weight was 2973.17±680.97 g and mean placenta to birth weight ratio was 0.20±0.05. In non-anemic group, mean placental weight was 575.96±128.88 g, mean birth weight was 3125.91±590.89 g and mean placenta to birth weight ratio was 0.19±0.05. Significant difference was observed in means of placenta to birth ratio in anemic and non-anemic groups (p-value 0.05).
Conclusion: Mean placental weight and mean ratio of placenta to birth weight was higher in pregnant women with anemia than in non-anemic pregnant women and significant difference was observed in means of placenta to birth ratio between anemic and non-anemic groups.
Migration and Development in Manjushree Thapa's Seasons of Flight: A Global Perspective
Authors: Adhikari Rishiram 
Published: June 2022

The paper analyzes the Manjushree Thapa's Seasons of Flight from the perspective migration and development. Prema the main characters of the novel migrates from Nepal to USA through EDV and see dream of better future, however, she cannot be satisfied with economic prosperity. In this context the study focuses on how Prema is being victim of globalization and migrations and what are problems she faced in her life. Qualitative research design was followed and analyzed the issue with textual evidence. Conclusion has been made on the basis of textual analysis. Through analysis it is proved that Prema wants to be a rich and prestigious personality but she could not be happy in life because she could not feel enjoy in her life.
Writing Composition Problem in Arabic Language Learning Among Arabic Language Education Students
Authors: Zulaeha Zulaeha 
Published: June 2022

Learning foreign languages, especially Arabic, is still an obstacle for non-Arabic speakers. Apart from the problem of grammatical gaps, and phonological differences between source and target languages, writing composition proficiency is also a problem in learning arabic that often occurs, especially among Arabic language learners in higher education. Anchored by this problem, this study aims to investigate errors in the practice of arabic sentences composition made by learners at the university level, as well as the factors behind it. To explain this problem, the Error Foreign Language (EFL) approach to the content of insyā’ (writing/composing) assignments written by students in Arabic courses are involved as an analytical framework. The results of the analysis reveal that the types of tarkīb errors that appear in students’ assignments include; First, errors in the use of the letters jār, tarkib iḍāfī, tarkīb waṣfī, tarkīb jumlah fi’liyah, and tarkīb jumlah ismiyah that consist of mubtada’ (subject of the sentence) with khabar jumlah fi’ilyah, and mubtada’ with khabar mufrad. The factors that cause this are the result of interlingual interferences, inadequate learning, simplification, and fault analogy in Arabic language rules. The implications and recommendations for this problem are described intensely at the end of this study.
POPULARIZATION OF CHINESE NATIONAL TRADITIONAL KINDS OF SPORTS
Authors: Dongdong Chen , Bondar Anastasіia 
Published: June 2022

The article analyzes the problem of popularization of Chinese national traditional kinds of sports. The purpose of the study was to determine ways to promote national traditional sports. The research involved 322 respondents, including 271 ordinary Chinese citizens (Hainan Province) and 51 professionals in physical education, i.e. athletes and coaches involved in the development of Chinese national traditional kinds of sports. The average age of respondents was 25 years.
The following methods were used during the study: theoretical analysis and generalization of scientific literature, document analysis, system analysis, sociological survey, methods of mathematical data processing.
One of the most popular and world-famous Chinese national traditional kind of sports is the Dragon and Lion dance, which is recognized as an official kind of sports for the transformation from a national dance to a competitive activity. More than 60% of respondents, athletes, coaches and ordinary citizens assess the popularity of Dragon and Lion dance in the country above average, which indicates its public recognition and commitment to it by citizens. Most respondents consider it as a symbol of traditional holidays. 72.5% of respondents like this kind of sports. About 44% of physical culture specialists, athletes and trainers consider the main advantage of Dragon and Lion dance to improve the festive atmosphere, and only 25% of them consider that its fitness function is important. Only 36% of the respondents highly appreciate the function that shows a very low level of public awareness of the positive impact of Dragon and Lion dancing on the human body. Most respondents believe that the Dragon and Lion dance should be spread in China and abroad (33% of professionals in physical education, athletes, coaches, and 67.8% of citizens), the main sources of information about this kind of sports is media, according to the idea of the most part of respondents.
So the main ways to popularize national traditional kinds of sports are identified as the formation of appropriate public policy, effective marketing, introduction in educational institutions and campuses, raising public awareness through the media (especially the Internet); dissemination among rural residents, combining innovative elements of the competition program with traditional ones, improving the system of international and national competitions.
Metode Menghafal Al-Qur’an Di Pesantren Tahfidhul Qur’an Nahdlatut Thalabah Kesilir Wuluhan Jember
Authors: Mawaddati Ika Romika 
Published: June 2022

Banyak penghafal al-Qur’an mudah menghafal namun sulit menjaga hafalannya. Itu sebabnya menghafal memerlukan metode, pembimbing dan tempat khusus. Penelitian ini bertujuan untuk mengetahui metode menghafal yang diterapkan santri dan bentuk evaluasi yang dilaksanakan pesantren. Pendekatan penelitian menggunakan kualitatif, jenis deskriptif. Pengumpulan data dengan; Observasi non partisipan, wawancara semi terstruktur dan dokumentasi. Analisis data melalui beberapa tahap; pengumpulan data, kondensasi data, penyajian data dan penarikan kesimpulan. Pengujian keabsahan data dengan teknik member check, triangulasi sumber dan triangulasi metode. Hasil penelitian adalah metode menghafal yang diterapkan santri berbeda- beda sesuai dengan kemampuan dan program yang diikuti santri. Untuk menambah hafalan, metode yang dipakai adalah kitabah, sema’an/tasmi’, yaqro’ dan tikrar. Metode menyetorkan hafalan adalah musyafahah. Evaluasi dilaksanakan dengan lisan, menggunakan metode sima’an dibagi tiga terminal; juz satu sampai sepuluh, juz satu sampai duapuluh dan juz satu sampai tiga puluh. Bermacam-macam metode yang diterapkan santri dalam menambah hafalan merupakan implementasi pesantren dalam memegang prinsip perbedaan individual dalam pembelajaran. Diharapkan pesantren lebih sering mengadakan kegiatan motivasi untuk meningkatkan dan menjaga semangat santri dalam menghafal al-Qur’an.
Penerapan Model Pembelajaran Kooperatif Tipe NHT untuk Meningkatkan Prestasi Belajar Siswa SMPN 11 Jember
Authors: Wadjdi Farid 
Published: June 2022

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan model pembelajaran kooperatif tipe NHT dalam meningkatkan prestasi belajar pada siswa kelas VIII C SMPN 11 Jember. Penelitian ini merupakan penelitian tindakan kelas (PTK). Penelitian ini dimulai dari Nopember 2019 sampai dengan bulan Januari 2020. Subjek dari penelitian ini adalah seluruh siswa kelas VIII C SMPN 11 Jember Tahun pelajaran 2019/2020 yang berjumlah 31 siswa. Teknik pengumpulan data menggunakan observasi kemampuan berpikir kritis dan tes prestasi belajar. Setelah data terkumpul, data dianalisis menggunakan rumus rata-rata (mean) dan persentase. Hasil penelitian menunjukkan meningkatnya prestasi belajar matematika siswa. Hal ini dapat terbukti dari hasil tes prestasi belajar matematika siswa pada siklus I nilai rata-rata siswa mencapai 72,45 dengan ketuntasan belajar 58,06%. Setelah dilakukan siklus II nilai rata-rata siswa mengalami peningkatan menjadi 77,42 dengan ketuntasan belajar mencapai 80,65%.
Peningkatan Hasil Belajar IPS Melalui Model Pembelajaran Problem Based Learning (PBL) pada Siswa Kelas VIII-A SMP Negeri 1 Ajung
Authors: Budiharto Bambang 
Published: June 2022

Tujuan penelitian ini adalah untuk meningkatkan hasil belajar IPS siswa dengan menggunakan model pembelajaran Problem Based Learning (PBL) Metode yang digunakan adalah Penelitian Tindakan Kelas (PTK) yang terdiri dari dua siklus. Setiap siklus terdiri dari 2 pertemuan. Instrumen yang dipakai adalah lembar observasi, dan tes hasil belajar (pos test). Temuan hasil penelitian ini menunjukkan terjadinya peningkatan hasil belajar IPS VIIIA SMPN 1 Ajung, ini terlihat dalam rangkaian siklus I dan siklus II. Pada Siklus I nilai rata-rata 71,09, nilai terendah 50 dan nilai tertinggi adalah 80.dari 32 siswa yang mengikuti tes siklus I, Terdapat siswa mencapai nilai KKM 19 siswa dan 13 siswa belum mencapai nilai KKM, dengan presentase ketuntasan 59,4%. Pada siklus II nilai rata-rata sebesar 81,6, nilai terendah 65, nilai tertinggi 95. mengalami peningkatan yang menunjukkan 29 siswa telah mencapai nilai KKM, dan 3 siswa belum mencapai nilai KKM, dengan presentase ketuntasan 90,6%. Dengan demikian dapat disimpulkan bahwa terdapat peningkatan hasil belajar IPS melalui model pembelajaran Problem Based Learning (PBL)
Peningkatan Keaktifan Siswa dalam Kelompok Mata Pelajaran IPA Melalui Penilaian Antarteman DI SMPN 1 Sangatta Utara
Authors: Widyastoeti Yanthi 
Published: June 2022

Pembelajaran kelompok pada mata pelajaran IPA, merupakan salah satu bentuk pembelajaran yang dipandang tepat untuk mencapai tujuan-tujuan pembelajaran, menumbuhkan semangat kerjasama dan memanfaatkan semua sumber belajar yang tersedia, dalam hal ini adalah teman sekelompok mereka sendiri. Akan tetapi, tidak semua anggota kelompok memainkan peranan yang sama untuk keberhasilan kelompoknya. Penilaian antar teman dipilih untuk meningkatkan keaktifan siswa dalam kelompok karena setiap anggota kelompok mengetahui dengan pasti bagaimana peran setiap anggota lainnya di dalam kelompoknya. Penelitian ini bertujuan untuk meningkatkan keaktifan siswa dalam kelompoknya pada mata pelajaran IPA siswa kelas VII, khususnya VII B SMP Negeri 1 Sangatta Utara. Penelitian Tindakan Kelas ini dilakukan dalam tiga siklus, dengan tahapan masing-masing siklus meliputi perencanaan, pelaksanaan, observasi dan refleksi. Data dikumpulkan dengan menggunakan instrumen Lembar Penilaian Keaktifan Anggota kelompok. Hasil penelitian menunjukkan bahwa prosentase siswa yang memperoleh nilai 70 atau lebih pada siklus I adalah 63%, siklus II 82 % dan siklus III 91 %. dengan rata-rata nilai siklus I 75, siklus II 79 dan siklus III 82. Hasil tersebut membuktikan bahwa penilaian antarteman sebagai salah satu upaya untuk meningkatkan keatifan siswa dalam kelompoknya pada mata pelajaran IPA pada siswa kelas VIIB di SMP Negeri 1 Sangatta Utara
PENGARUH PENERAPAN MODEL CLASS-WIDE PEER TUTORING (CWPT) MENGGUNAKAN MEDIA PERMAINAN JOEPARDY TERHADAP HASIL BELAJAR SISWA PADA MATERI KOLOID
Authors: Yael Arnesti , Yuridka Fitrah , Apriani Herlina 
Published: June 2022

Telah dilakukan penelitian untuk mengetahui pengaruh penggunaan model class-wide peer tutoring (CWPT) dengan permainan jeopardy terhadap hasil belajar siswa pada materi koloid. Penelitian ini merupakan penelitian kuasi eksperimen, dengan menggunakan 1 buah kelas kontrol dan 1 buah kelas eksperimen. Penelitian dilaksanakan di SMA KORPRI dengan jumlah sampel 42orang. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara hasil belajar siswa yang dibelajarkan melalui model CWPT menggunakan permainan jeopardy dengan hasil belajar siswa yang dibelajarkan melalui metode ceramah. Dengan demikian, hal ini membuktikan bahwa terdapat pengaruh model class- wide peer tutoring dan media permainan joepardy terhadap peningkatan hasil belajar siswa.
ANALISIS KELAYAKAN INVESTASI TEKNOLOGI ROBOTIKA PADA LINI PRODUKSI PT. A
Authors: Hendriana Dadang , Putra Aditya Eka Pramana , Kusumadewi Intan 
Published: June 2022

This research purpose is analyzing investment feasibility on manufacture company related management plan. Company investment project in 2019 is robotic technologies application in production line assembly, robotic installation theme for 2019 is Six Axis Robot Tank Welding. Related this investment activity, required analyzing investment feasibility due avoiding finance loss after investment. Analyzing observing method for knowing feasibility value by using 3 aspect, base on stake holders concept (Suliyanto, 2013). Feasibility aspect during reasearch activity are market aspect , teknical & operation aspect & finance aspect, each aspect contain feasibility parameter for make judgement investment feasibility value on investment project.
Key words: Six Axis Robot, market aspect, technical & operation aspect, financial aspect
Christian Values in the Digital Society. Initiatives Seeking Communion Between the Digital Age and Religion
Authors: Martínez Catalá Raquel 
Published: June 2022

The scenario we find ourselves in worldwide is that of a globalized world. However, the fact that this phenomenon is taking place in general, based on the continuous increase in the interconnection between the different nations of the world in the economic, political, social and technological fields, makes more evident the inequalities that exist between the different States that make up our world. It is very interesting to analyse how an institution as old as the Catholic Church has been facing the challenges that adapting to the current model of society undoubtedly entails for a traditional institution.
Today our society has been completely transformed and the digital era has burst onto the scene. The Catholic Church has not been oblivious to the changes that our society is experiencing, and so we will make a brief analysis of the most significant changes that have taken place in the way in which the Catholic Church tries to carry out its pastoral function. We will analyse how the Catholic Church is implementing new tools to adapt to the changes that are constantly taking place in our society.
The issue of revaluation of fixed assets
Authors: Mamikonyan Karen 
Published: June 2022

Modern concepts of accounting development relate to the evolution of the preparation and processing of accounting and analytical information generated within the accounting system of organization. Each economic entity predominantly uses information presented in financial reports involving the value of the enterprise’s assets, including information on fixed assets as documentary evidence of its reliability in investment relations to attract potential investors and partners as well as to receive credit financing.
Since fixed assets are an essential component of all assets, improving the efficiency of their use through a qualitative estimation of their value can be considered one of the leading areas of improving accounting of enterprises. However, the real value of certain units of fixed assets can change drastically, which necessitates an annual revaluation. Given possible issues in practical application of international financial reporting standards, introduction of indexation system for self-calculation of coefficients of rapid revaluation of fixed assets (tangible non-financial assets) of the organization is highly important. Certainly, this method requires a professional approach, starting with acquisition, construction or creation of fixed assets.
In this context, this Article Purpose is to substantiate the need to implement an indexation system for each unit (group) of fixed assets of organization, which are subject to interim revaluation in the future, from the very moment of their acquisition.