bluuebunny/crossref_metadata_2025_split huggingface dataset:
Inovasi Pengelolaan Manajemen Laba Sektor Perkebunan: Perspektif Fundamental Financial
Authors: Sriyono S 
Published: February 2022

<p><strong>Abstrak.</strong>Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan <em>Firm Size </em>terhadap Manajemen Laba.<em>. </em>Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan menggunakan metode <em>purposive sampling</em>. Sampel didalam penelitian ini sebanyak 50 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diambil dari Bursa Efek Indonesia. Analisis data menggunakan analisis Eviews 9 dengan tujuan menguji Perencanaan Pajak (X<sub>1</sub>), Profitabilitas<em> </em>(X<sub>2</sub>), Beban Pajak Tangguhan (X<sub>3</sub>), <em>Firm Size </em>(X<sub>4</sub>) terhadap Manajemen Laba<em> </em> (Y). Hasil penelitian ini menunjukkan bahwa secara simultan terdapat pengaruh yang signifikan antara Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan <em>Firm Size </em>terhadap Manajemen Laba. Sedangkan secara parsial Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan<em> </em>tidak memiliki pengaruh signifikan terhadap Manajemen Laba<em>.</em> <em>Firm Size </em>memiliki pengaruh signifikan terhadap Manajemen Laba<em>.. </em></p>
REVIEW OF COURT DECISIONS ON ADMINISTRATIVE CASES ACCEPTED IN THE ORDER OF SIMPLIFIED PRODUCTION
Authors: Жукова Олеся Витальевна 
Published: February 2022

Проанализированы процессуальные особенности пересмотра судебных решений по административным делам, принятых в порядке упрощенного производства. Автором проведен сравнительный анализ рассмотрения судами общей юрисдикции и арбитражными судами дел в порядке упрощенного производства. Сформулированы предложения по внесению изменений в законодательство, направленные на унификацию порядка пересмотра судебных постановлений в цивилистическом процессе.
The article analyzes the procedural features of the review of court decisions on administrative cases adopted in the simplified procedure. The author conducted a comparative analysis of the consideration of cases by courts of general jurisdiction and arbitration courts in the order of simplified proceedings. The proposals for amendments to the legislation aimed at unifying the revision of judicial decisions in the civil process are formulated.
ON THE IMPACT OF GLOBALIZATION ON LEGAL SUPPORT OF FOOD SECURITY IN RUSSIA
Authors: Мохов Артем Юрьевич 
Published: February 2022

Обозначены основные направления влияния общемировых политико-правовых процессов на состояние нормативного обеспечения тенденций, непосредственно оказывающих воздействие на современное агропродовольственное законодательство, к которым относятся ситуация пандемии, а также санкционное воздействие на Российскую Федерацию со стороны отдельных государств и международных организаций. В контексте санкционного воздействия указывается интенсификация национального агропромышленного комплекса (АПК) - прежде всего в части повышения объемов национального сельского хозяйства, защиты прав граждан в сфере питания.
The main directions of the influence of global political and legal processes on the state of regulatory support of trends that directly affect modern agri-food legislation, which include the situation of a pandemic, as well as the sanctions impact on the Russian Federation from individual states and international organizations, are indicated. intensification of the national agro-industrial complex (AIC) - primarily in terms of increasing the volume of national agriculture, protecting the rights of citizens in the field of nutrition.
Study of the parameters of acoustic emission transducers taking into account the influence of the acoustic-electronic channel and calibration conditions
Authors: Sazonov A. A. , Shelobkov V. I. , Ivanov V. I. 
Published: February 2022

Acoustic emission transducers (AET) with piezoelectric cells converting acoustic signals into electric ones, are the most important components of the channel for transmitting information about the parameters of acoustic emission (AE) sources. The main AET parameters are determined by different calibration techniques, but the shape of amplitude-frequency characteristics (AFC) largely depends on the calibration method which significantly complicate the choice of AET for control. We present the results of studying the AET parameters taking into account the role of the acoustic-electronic channel and calibration conditions. It is shown that the most complete data on the AET properties are contained in the impulse response, which should be used to measure the AET parameters. In this case, the AFC is of secondary importance. It is preferable to calibrate the AET using longitudinal waves at normal incidence of the wave on the AET (basic scheme). The results obtained can be used when selecting methods of calibration of working transducers used for diagnostics of industrial objects.
Resonant reflection of plane microwave electromagnetic waves by the linear dielectric-ring structures
Authors: Vasilyak L. M. , Volpyan O. D. , Kuzmichev A. I. , Obod Yu. A. , Pecherkin V. Ya. , Privalov P. A. 
Published: February 2022

Artificial materials with negative magnetic and dielectric permittivity have unique electrodynamic properties that are not present in natural materials. We present the results of studying of the main magnetic LC resonance induced by a plane electromagnetic wave of GHz range in the linear structures of subwavelength dielectric ring elements with a high relative permittivity. The dielectric constant of the ring material (capacitor ceramics) is 160. Resonant scattering on the main magnetic mode and wave properties of linear structures consisting of subwavelength dielectric elements in the form of flat thin rings were studied. A single ring or ring structures were arranged in such a way that the vectors of the electric and magnetic fields of a plane incident electromagnetic wave were parallel to the plane of the ring, whereas the wave vector was perpendicular to the plane of the ring. Linear structures consisting of two or three rings were oriented along the magnetic vector of the incident wave. The magnetic field probe was placed on the line of the axis of symmetry of the ring and structures relative to the wave vector at the side of the structures most distant from the antenna. The spectra of transmitted radiation were measured during resonant excitation of magnetic fields in a system of dielectric rings in the near (distance — 2 mm) and remote (distance — 30 mm) zones from the ring. It is shown that in the near wave zone, splitting of the resonant frequency occurs due to mutual inductance and interaction of the rings. As the number of rings increases, the number of additional peaks also increases. A bandwidth of ~200 MHz with an amplitude 25 dB greater than the amplitude of the incident electromagnetic wave in the specified spectrum appears between the split levels. In the far zone, the transmitted radiation at the resonance frequency for a single ring practically does not change due to the splitting of this resonance frequency due to the interaction of the rings in the structure. The results obtained can be used in the development of new materials.
PENGARUH ORIENTASI PASAR, INOVASI PRODUK DAN INKLUSI KEUANGAN TERHADAP KINERJA UKM
Authors: Setyowati Retno , Rahadhini Marjam Desma , Sarwono Aris Eddy 
Published: February 2022

This study aims to analyze the effect of market orientation, product innovation and financial inclusion on the performance of SMEs. This research is a survey research. The population of this research is striated weaving UKM in Mlese Village, Cawas, Klaten. Collecting data using a questionnaire. The sampling technique used the accidental sampling method, namely the striated weaving UKM in Mlese Village, Cawas, Klaten. The sample is 114 respondents. The validity test uses the Pearson correlation product moment, and Cronbach's Alpha for reliability testing. Data analysis used multiple linear regression. The results show that market orientation has a significant effect on the performance of SMEs, product innovation has a significant effect on the performance of SMEs, and financial inclusion has a significant effect on the performance of SMEs.
Keywords: financial inclusion; product innovation; SME performance; market orientation
Pemberdayaan Ekonomi Perempuan Melalui Pengolahan Tanaman Obat Keluarga (TOGA) Menjadi Produk Minuman
Authors: Aisyah Esy Nur 
Published: February 2022

Pemanfaatan Tanaman Obat Keluarga (TOGA) dapat menjadi program pemberdayaan ekonomi bagi perempuan, dalam rangka meningkatkan kesejahteraan keluarga. Program ini telah dimasyarakatkan oleh Lembaga Swadaya Masyarakat melalui program PKK (Pembinaan Kesejahteraan Keluarga). Tujuan dari pengabdian ini adalah meningkatkan ekonomi perempuan di Desa Pandanrejo Kecamatan Wagir Kabupaten Malang melalui pengolahan TOGA menjadi produk minuman. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Tanaman yang digunakan bahan minuman dalam pengolahan ini adalah jahe, sereh, kapulaga, jeruk nipis, kayu manis dan daun salam. Dalam pelaksanaannya, cara pengolahan dan khasiat tanaman TOGA menjadi minuman yang menyehatkan terlaksana dengan baik. Disamping itu, peserta mendapatkan pelatihan memasarkan produk minuman tersebut secara online.
An Analysis of Pronunciation Errors Made By Indonesian Singers in Singing English Song on Youtube
Authors: Bandung Murti , Muchlas Syamsuriyana 
Published: February 2022

This research was aimed to know the errors of pronunciation made by Indonesian singers in singing English song on YouTube. The subjects are singers in the age range of 18 to 25 years old. The researcher found 4 Indonesian singers on YouTube which are famous and have a good voice. This research used qualitative method. To collect the data, the researcher searched an American singer on Google, then found a good song and the lyrics on YouTube. Listen to the original music several times and then try to find the Indonesian singers who covered the same song, the last is listen to their singing and analyze it. The researcher found 14 words that were mispronounced by the Indonesian singers on their YouTube channel. There were 8 consonants, they were /θ/,/ð/, /dӡ/, /d/, /v/, /c/, /s/, /p/, and 2 vowels that mispronounced by them, They were /ɪ/, and /æ/. There were several causes that affect their pronunciation. In this research, the researcher hopes that this research can make the singers, students, teachers, etc, to improve their pronunciation skill.
SPEECH FUNCTION OF BEAUTY INFLUENCER HANUM MEGA’S PROMOTIONAL CAPTION IN INSTAGRAM
Authors: Dara Damanik Emeliya Sukma , Wandini Rora Rizki 
Published: February 2022

This study aims to discover category of speech function used by a beauty influencer “Hanum Mega’s Promotional Caption in Instagram. This study refers to Halliday’s Approach as the framework to explain category of speech function coded in instagram caption. This study uses qualitative method. The result shows that Hanum Mega as a beauty influencer dominantly used statement to promote the product. In small number, Hanum mega also used command and offer in promotional caption. Statement as the dominant type of speech function coded in Hanum Mega’s promotional caption, it also shows that she uses descriptive features to attract her followers buy the products.
Relationship Marketing: Tools for Ensuring Return on Equity
Authors: Chalise Dhan Raj 
Published: February 2022

Introduction: Relationship Marketing helps to create the long term relationship between customer and banking institution providing the satisfying experience in banking services. It also helps to drive the banking excellence to the next level. It also helps to relive the banking stigma of beating fellow competitors in similar field. Relationship marketing can provide the positive vibe in the mean time of crisis as contemporary world is in seek of forwarding the feet into peculiar pat of economic growth. Bank in mean time has to create positive financial vibe in society which can be done through fulfillment of corporate social responsibility.
Purpose: The main purpose of this research paper is to find out how relationship marketing ensures returns on equity.
Design: The researcher wants to prove the points through numeric justification. Researcher has designed self-structured questionnaire for collecting primary data. For making research more centric towards research question researcher has presented his ideas through data. Therefore, researcher has adopted quantitative research design for this research.
Findings: Bank conducts its financial activities in society thus bonding between society and bank is inevitable. In this regard, Relationship Marketing provides the path for ensuring equity value. In the research, researcher tested the relationship among several hypotheses through statistical analysis facts. The research reveals significant relationship marketing as major aspect of ensuring returns on equity.
Originality/Value: Self designed questionnaire and field survey has make research more native. Besides that, there are limited works carried on in the field of relationship marketing making research precisely unique. To provide more accuracy and ease for understanding, researcher has presented the research works through various well defined statistical chat adding value to research work.
Implication: Researcher is convinced that this research work will provide new arena of study for upcoming researcher. Likewise, statistical justifications in research can help policy maker to rigorously understand relationship marketing and create new strategies for equity magnification. Likewise, research is helpful for academician to understand current trend of marketing prevailing around the world.
Rasa Syukur Pekerja Harian Sektor Pariwisata pada Masa Pandemi Covid-19
Authors: Barus Debi Angelina , Ladapase Epifania Margareta 
Published: February 2022

Tujuan dari penelitian ini untuk mengetahui gambaran rasa syukur pekerja harian sektor pariwisata pada masa pandemi Covid-19. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan teknik pengambilan subjek penelitian menggunakan snowball. Jumlah subjek penelitian sebanyak empat orang yang berprofesi sebagai tour guide dan supir travel. Pengumpulan data dalam penelitian ini dilakukan dengan teknik wawancara, observasi, dan dokumentasi. Dari hasil penelitian ditemukan bahwa rasa syukur yang dimiliki oleh pekerja harian sektor pariwisata, baik secara transpersonal maupun personal, bersumber dari spritual dan dukungan teman seprofesi sehingga mampu bertahan menjalankan hidup pada masa pandemi Covid-19. Ungkapan rasa syukur pekerja harian sektor pariwisata pada masa pandemi Covid-19 tampak melalui penghargaan atas penghasilan yang mereka peroleh setiap hari, serta perasaan positif seperti bahagia dan menikmati hidup, dan beberapa tindakan positif lainnya seperti berjualan, berkumpul, beribadah, dan tetap menolong sesama yang lebih membutuhkan pertolongan.
ANALISIS STABILITAS LERENG DAN PENANGGULANGAN LONGSORAN MENGGUNAKAN PROGRAM PLAXIS V.8.2
Authors: Gazali Akhmad , Sidiq Abdurahim , Surya Adhi 
Published: February 2022

Curah hujan yang tinggi akhir-akhir ini menyebabkan kondisi lereng yang secara berangsur-angsur mengalami kelongsoran, dimana terjadinya kelongsoran tersebut dapat membahayakan keselamatan masyarakat di sekitar jalan tersebut. Longsoran lereng pada penelitian ini terjadi di jalan Desa Gunung Ulin, Kecamatan Pulau Laut Utara, Kabupaten Kotabaru, Propinsi Kalimantan Selatan. Berdasarkan hasil penyelidikan tanah yang dilakukan pada daerah tersebut didominasi oleh jenis tanah lempung dengan kedalaman tanah keras mencapai 10,2 meter. Tujuan dari penelitian ini adalah untuk mengetahui analisis stabilitas lereng dan alternatif penanggulangan longsoran yang aman dengan bantuan Program PLAXIS V.8.2. Pengolahan data tanah dilakukan di lapangan dan laboratorium, kemudian dilakukan analisis stabilitas lereng dengan menggunakan metode Alan.W.Bishop. Untuk menentukan tekanan tanah aktif dan pasif digunakan metode Rankine. Hasil penelitian melalui analisis stabilitas lereng menggunakan Program PLAXIS V.8.2 menunjukkan bahwa kondisi awal lereng tidak aman dengan nilai Safety Factor (SF) sebesar 1,407. Untuk menanggulangi kelongsoran tersebut, digunakan alternatif pemasangan turap baja bentuk kotak jenis FSP VIL (Profil A dan B), dengan panjang total 10,7 meter dari permukaan tanah. Untuk menahan gaya lateral digunakan jangkar sepanjang 7,2 meter dengan diameter jangkar sebesar 3 cm, sehingga diperoleh kondisi lereng menjadi aman dengan nilai SF sebesar 5,277.
STRATEGI PENGEMBANGAN USAHA IKAN BELUT KERING DI DESA TINOMBALA KECAMATAN ONGKA MALINO KABUPATEN PARIGI MOUTONG PROVINSI SULAWESI TENGAH
Authors: Mardjudo Ahsan , Djamal Wika Indah Pratiwi 
Published: February 2022

Penelitian bertujuan untuk menganalisis strategi pengembangan usaha pengeringan ikan belut di Desa Tinombala Kecamatan Ongka Malino Kabupaten Parigi Moutong Provinsi Sulawesi Tengah. Pengambilan data dalam penelitian ini dilakukan dengan metode pengamatan dan wawancara secara langsung dengan pemilik usaha pengeringan ikan belut. Analisis data melalui pendekatan SWOT dan deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa secara teknis proses pengeringan ikan belut dimulai dari penimbangan, mematikan ikan belut, penyiangan, pencucian, penirisan, penusukan belut, penyimpangan dengan es batu, penjemuran, pengovenan dan penyimpanan. Hasil SWOT diperoleh gambaran bahwa strategi pengembangan ikan belut kering memiliki aspek kekuatan yaitu dukungan persawahan sebagai lingkungan belut, sarana dan prasarana cukup memadai, masa produksi yang cepat, keterampilan masyarakat, hubungan kerjasama dengan pedagang luar daerah. Sementara peluangnya adalah tersedianya pemasaran, persyaratan mutu ikan belut kering, tidak ada pesaing, permintaan yang cukup tinggi, dan memiliki konsumen tetap. Untuk aspek kelemahannya keterbatasan modal, hasil produksi belum optimal, belum adanya surat izin usaha, belum mempunyai tempat usaha yang tetap, bahan baku tidak selalu tersedia cukup setiap satu kali produksi, sedangkan ancaman adalah menurunnya permintaan produk, peningkatan harga bahan baku, biaya pengiriman yang tinggi, habisnya stok ikan belut di sawah.
EKSTRAKSI BERAS HITAM SIRAMPOG BERBANTU GELOMBANG MIKRO (MICROWAVE ASSISTED EXTRACTION (MAE))
Authors: Wadli  , Hasdar Muhamad 
Published: February 2022

Beras hitam sirampog varietas lokal Kabupaten Brebes memiliki sejuta khasiat, salah satunya kandungan antosianin yang baik bagi kesehatan. Komponen aktif yang dimiliki beras hitam perlu dilakukan ektraksi untuk mempermudah pengaplikasian. Metode ekstraksi MAE (Microwave Assisted Extraction) cocok digunakan untuk ekstraksi komponen yang rentan terhadap panas, karena dapat dikontrol melalui daya dan waktu ekstraksi. Tujuan penelitian untuk mengetahui pengaruh daya dan lama waktu ekstraksi berbantu gelombang mikro (MAE) terhadap rendemen dan pH ekstrak beras hitam sirampog. Rancangan penelitian menggunakan rancangan acak lengkap yang terdiri dari 2 faktor yaitu variasi daya (100,175,250 watt) dan variasi waktu ekstraksi (3,6,9 menit). Data dianalisis dengan menggunakan Uji F dengan taraf kepercayaan 95% dan jika berpengaruh nyata dilanjutkan dengan analisis DMRT (Duncan's Multiple Range Test) dengan taraf 95%. Hasil penelitian yaitu rendemen tertinggi (45,75%) dihasilkan pada perlakuan D2W1(175 watt dan 3 menit), sementara rendemen terendah (18,75%) pada perlakuan D3W3 (250 watt dan 9 menit). pH tertinggi (pH 6,56) dihasilkan pada perlakuan D2W3 (175 watt dan 9 menit) dan D3W3 (250 watt dan 9 menit), sementara pH terendah (6,35) terjadi pada perlakuan D1W1 (100 watt dan 3 menit).
PENINGKATAN NILAI TAMBAH KULIT SINGKONG MENJADI CARANG MAS DI KELOMPOK WANITA TANI SRIKANDI KELURAHAN TANAH MAS KECAMATAN TALANG KELAPA KABUPATEN BANYUASIN
Authors: Sapitri Uci , Saikhu Muhammad , Despita Rika 
Published: February 2022

Kajian ini dilaksanakan di wilayah Kelurahan Tanah Mas Kecamatan Talang Kelapa Kabupaten Banyuasin, yang bertujuan untuk mengetahui ukuran irisan carang mas kulit singkong dalam mengurangi kadar sianida dan mengetahui perlakuan terbaik yang disukai panelis serta mengetahui hasil nilai tambah carang mas kulit singkong sebagai pemanfaatan limbah keripik singkong. Dengan adanya kegiatan industri memanfaatkan limbah keripik singkong menjadi produk baru yang lebih tinggi nilai ekonomisnya setelah melalui proses pengolahan menjadi carang mas kulit singkong, maka dapat memberikan nilai tambah karena dikeluarkan biaya-biaya sehingga terbentuk harga baru yang lebih tinggi dan keuntungan lebih besar bila dibandingkan tanpa pengolahan. Pengumpulan data diperoleh dengan cara wawancara dan kuisioner. Data uji organoleptik dianalisis dengan menggunakan uji hedonik dan BNT sedangkan analisis nilai tambah dihitung menggunakan metode Hayami 1987. Dari hasil analisa data diperoleh bahwa pengolahan kulit singkong menjadi carang mas aman dari kandungan sianida. Selanjutnya perlakuan terbaik pada pengolahan kulit singkong menjadi carang mas terhadap kesukaan panelis adalah dengan lebar irisan 0,6 cm. Nilai tambah kulit singkong diolah menjadi carang mas dalam 1 kg bahan baku kulit singkong diperoleh Rp 38.801,676.
Systematic approach to cross-contamination risk management in the production of medicinal products
Authors: Dzerzhinskaya A. A. , Spiridonova A. A. , Khomutova E. G. 
Published: February 2022

Introduction. Good Manufacturing Practice (GMP) requires drug manufacturers to apply risk management principles in their operations. One of the main risks to the quality and safety of pharmaceuticals is cross-contamination. The introduction of a systematic approach to contamination risk management requires manufacturers to make a comprehensive assessment of both production processes and the organization of production sites (premises, equipment, systems, etc.). Therefore, the transition to the current GMP requirements for operating production sites may require significantly higher financial and labor costs than for projected production facilities.Aim. Development of a scientifically based program and methodology for cross-contamination risk management for existing pharmaceutical industries, taking into account compliance with the harmonized GMP requirements of the Russian Federation and the EAEU and world practice.Materials and methods. In the course of the study, methods of risk management, analysis and systematization of data and a process approach were used.Results and discussion. The key aspects of the organization of the co-manufacturing of medicines are outlined. A step-by-step approach to risk management, involving a preliminary assessment of the conformity of a production organization with GMP requirements is described. The proposed scheme is aimed at ensuring the continuous functioning of the cross-contamination risk management process.Conclusion. The presented risk management methodology aims to conduct a proper assessment of the risks of cross-contamination for multiproduct pharmaceutical enterprises. This technique allows to identify areas that need improvement to ensure compliance of manufacturing sites with GMP requirements, which ultimately contributes to improving the quality of medicines.