bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WPOP YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi di KPP Sukomanunggal Surabaya)
Authors: Aprilia Hermawati  
Published: May 2022

Pajak mempunyai peranannya sangat penting dalam menopang perekonomian Negara karena sebagai salah satu penerimaan yang digunakan Negara dalam pembiayaan kebutuhan Negara dengan tujuan kesejahteraan masyarakat. Penelitian ini merupakan jenis penelitian eksplanasi (Explanatory Research). Pendekatan penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi di KPP Sukomanunggal Surabaya sebanyak 645 orang dan sampel dalam penelitian ini adalah 87 responden. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan, Pelayanan Fiskus, dan sanksi perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WPOP pada KPP Sukomanunggal Surabaya. Pengetahuan Perpajakan berpengaruh signifikan terhadap Kepatuhan WPOP pada KPP Sukomanunggal Surabaya. Pelayanan Fiskus berpengaruh signifikan terhadap Kepatuhan WPOP pada KPP Sukomanunggal Surabaya. Sanksi Perpajakan berpengaruh signifikan terhadap Kepatuhan WPOP pada KPP Sukomanunggal Surabaya.
PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SURABAYA
Authors: Marianus Jebarut  
Published: May 2022

Tujuan dari penelitian ini adalah Untuk mengetahui pengaruh pajak daerah terhadap peningkatan PAD di Daerah Kota Surabaya.Untuk mengetahui pengaruh retribusi daerah terhadap peningkatan PAD di Daerah Kota Surabaya. Untuk mengetahui pengaruh penerimaan pajak daerah dan retribusi daerah terhadap peningkatan PADdi Daerah Kota Surabaya.
Penelitian ini dikategorikan sebagai penelitian survey (Survey Research) yang berupa penelitian eksplanasi (penjelasan). jenis penelitian eksplanasi yang digunakan dalam penelitian ini adalah penelitian eksplanasi asosiatif adalah penelitian yang berusaha mencari pengaruh antara satu variabel atau lebih terhadap variabel lain. Data yang digunakan dalam penelitian ini terdiri dari data sekunder yang meliputi data sejarah singkat pemerintah Kota Surabaya, Struktur Organisasi, Laporan Realisasi Anggaran dan Pendapatan Daerah Kota Surabaya dan kelengkapan lainnya. Untuk mengetahui pengaruh beberapa variabel independen terhadap variabel dependen digunakan analisis regresi linier berganda.
Hasil penelitian menunjukkan bahwa Pendapatan Pajak Daerah secara parsial tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah BPKPD Kota Surabaya dengan arah pengaruh yang positif. Pendapatan Retribusi Daerah secara parsial berpengaruh signifikan terhadap Pendapatan Asli Daerah BPKPD Kota Surabaya dengan arah pengaruh yang positif. Pendapatan Retribusi Daerah dan Pendapatan Retribusi Daerah secara simultan berpengaruh signifikan positif terhadap Pendapatan Asli Daerah BPKPD Kota Surabaya dengan arah pengaruh yang positif.
Development of a laboratory method for determination of the quality and freshness of frozen poultry meat
Authors: Shalginbaeyv Daulet , Uazhanova Raushangul , Mateyeva Akmaral 
Published: May 2022

Traceability of poultry meat quality imported into Kazakhstan is an urgent task. To increase their benefits, some suppliers resort to falsification – they misrepresent thawed meat for chilled raw materials or carry out several cycles of freezing-thawing meat. The objective of these studies is to develop reliable methods for determining the quality and freshness of frozen natural semi-finished poultry meat, including the number of cycles of freezing and thawing meat. Dressed broiler chickens developed by the manufacturer from the Russian Federation using gas and electric stunning of poultry were selected as the research objects. A synchronous analysis device was used for thermal analysis in the heating-cooling process. Histomorphological studies were carried out on a microscope with an eyepiece magnification of x7. Histological examination revealed alterations in the structure of re-frozen and thawing lean tissue. The differential scanning calorimetry (DSC) analysis showed that the specific heat of thawing broiler fillets stunned by electric current during the first thawing is 218.8 J/g, at the second 209.5 J/g, and the third 201.4 J/g, and the specific heat of thawing broiler fillets stunned by gas during the first thawing is 176.5 J/g, at the second 171.9 J/g, and the third 162.6 J/g. Samples of broiler fillets stunned by electric current lost about 2.5% at each thawing stage, and with gas stunning 3% of moisture. The obtained results and research methods can be used to establish the falsification of the thermal state of broiler chicken meat by its undeclared freezing-thawing.
The Trend of gossips and rumors among men and women at Omdurman Islamic University: A meta-analysis of factors associated with their spreading
Authors: Abdelrahim Ibrahim Humaida Ibrahim 
Published: May 2022

It is well-established fact that both gossips and rumors are considered as the most powerful psychological weapons that are used to destroy others, morality. In this study, the researcher attempts to investigate the trend of gossips and rumors among men and women in Sudan, and analyze factors (predictors) of their spreading. To achieve that aim, a meta-analysis and quantitative research methodology was adopted. Instrument of data collection included a Chinese scale for measuring attitudes towards gossips and rumors, designed by Jordan, A.L.(2009), it was adapted and translated into Arabic to fit the Sudanese society. Participants were drew purposively from Omdurman Islamic University(OIU), comprising(300): 149 men, and 151 women. The data was analyzed via (SPSS),employing the following statistical tests to verify the research’s hypotheses: One-sample T-test, two-independent sample T-test, Chi-square test, and multiple regression analysis. The results indicate that the participants,(men and women) trend towards gossips and rumors is positive. There is a significant relationship(.000) between gender(men &women) and trend towards gossips and rumors. There is significant statistical difference in trend towards gossips and rumors according to gender(men-women), in favor of men. Factors(Predictors) such as age, education, job, and marital status. are not significant predictors for gossips and rumors spreading among the participants, however, specialization(sciences-humanities) is significant predictor. The study was concluded by recommendations and suggestions for future researches.
Islamic Boarding School Discourse: Analysis Of Kiai's Attribution To Muslim Woman
Authors: Wahidah Finadatul 
Published: May 2022

Muslim women in this study are the clothes they wear. Muslim women's clothes continues to develop, many new trends emerge. Fashion show activities, artists involved in Muslim fashion trends, to shopping centers that provide various models of Muslim clothing. The diversity of Muslim styles is a new phenomenon that requires specific Islamic studies to provide objective observations to enlighten Muslims in living life. Islamic studies, one of which was born from the role and contribution of pesantren. Pesantren is the oldest Islamic educational institution in Indonesia, and Kiai, through his pesantren, always takes part in setting policies in pesantren. The movement and role of the Kiai are not only given to the pesantren he leads but also to the phenomena that occur in the community outside the pesantren. For example, the trend of Muslim fashion among women.
The focus of this research is 1) What is the process of forming the kiai’s attribution to Women's Clothes?; 2) What is the model of the kiai’s attribution to Women's Clothes?. And as for the purpose of this study is to analyze the process of forming the kiai’s attribution to Women's Clothes; To analyze the attribution model of the kiai’s attribution to Women's Clothes. The research method used is a qualitative research method, and the type of research used is phenomenology. This research uses interview, observation, and documentation research techniques.
The results of this study are the kiai's attribution to women's clothing is the kiai's perception of the phenomenon of Muslim Women's Clothes. 1) The process of forming the kiai's attribution, starting with the phenomena that occurred in Jember, was then interpreted based on the yellow book. The attribution of the Kiai states that there is a standard to cover the aurat. They agree on the obligation to cover the genitals (Satrul Aura); 2) The kiai's attribution model regarding Women's Clothes is moderate and pivots on the principle of covering aurat and not rejecting current fashions and trends. Tolerance attitude. The kiai's attribution model is based on sources of the Islamic law that form a collective agreement and form a sub-culture. The most important principle underlying the kiai's attribution is to live in harmony and mutual respect—tolerance between those who wear hijab and those who do not become the concentration of the Kiai.

Keywords: Kiai’s Attribution, Muslim Women
comparative study of haemodynamic responses of butorphanol and fentanyl while surgeries
Authors: Kumar Ankur , Ahmad Bilal , Tyagi Vineet 
Published: May 2022

Background: In spite of several new airway devices emerging in recent times, direct laryngoscopy and endotracheal intubation still reigns as the gold standard in airway management, Butorphanol is a morphinan chemically related to levorphanol and has mixed agonist-antagonist properties. It is more potent and it has advantage of producing less addiction and respiratory depression. Fentanyl is µ, receptor agonist, structurally related to phenylpiperidines having clinical potency ratio 50 – 100 times of morphine. It is more potent. Butorphanol tartarate is a totally synthetic narcotic antagonist analgesic, which does not require opium alkaloids for its synthesis. Aim and objectives: Comparing the haemodynamic parameters (pulse, SBP, DBP, MAP, SpO2) during general anaesthesia in patients receiving butorphanol and fentanyl. Material and Methods: This is a double-blind randomised study comparing the two opioids, fentanyl and butorphanol, was carried out in Muzaffarnagar Medical College & Hospital, Muzaffarnagar, Uttar Pradesh, India. In our study 62 cases were divided randomly into two groups. Group A patients received inj .butorphanol tartarate and Group B patients received inj fentanyl citrate. The complete data was recorded by a single observer regarding haemodynamic parameters (systolic blood pressure, diastolic blood pressure, heart rate etc.) intraoperatively as well as postoperatively.
Understanding the Corporate Governance Score: Are Some Components of Corporate Governance Overrated? Evidence from a Developing Country
Authors: James Phillip C. 
Published: May 2022

The corporate governance structure of companies has been subjected to intense examination in recent time due mainly to recent corporate collapses and other financial mis-conduct by management. The benefits of an effective corporate governance structure are well documented, ranging from reduce cost of capital to improved transparency in ethics, morality and financial disclosure. Evaluating the effectiveness of a company’s corporate governance structure normally involves the use of a corporate governance score. This study investigates the appropriateness of some of the more commonly used components in compiling the corporate governance score. The study found that the presence of both an audit committee and a compensation committee along with effect of CEO duality had significant statistical effect on the corporate governance score. However, the results also showed that the size of the board and the number of independent directors were not statistically significant components of the corporate governance score.
Pentingnya Penyusunan RPP untuk Meningkatkan Keaktifan Siswa dalam Belajar Mengajar di Kelas
Authors: Gustiansyah Kasna , Sholihah Nur Maulidatis , Sobri Wardatuz 
Published: May 2022

Kegiatan belajar mengajar dikelas, tidak hanya melibatkan guru saja atau siswa saja melainkan keduanya. Guru bertugas menyampaikan materi pembelajaran dengan baik dan dimengerti oleh siswa. Sedangkan siswa mempersiapkan diri untuk menerima materi. Untuk menarik simpatik siswa, guru mengajar dengan menggunakan berbagai macam model pembelajaran. Seorang guru membutuhkan RPP (Rencana Pelaksanaan Pembelajaran) agar KBM dapat berjalan dengan lancar serta dapat meningkatkan keaktifan siswa, dan materi yang disampaikan mudah diterima oleh siswa. Rencana pelaksanaan pembelajaran (RPP) (Rencana Pelaksanaan Pembelajaran) dibuat sendiri oleh seorang guru, guru mengembangkan ide – ide kreatif untuk mencapai tujuan belajar siswa. RPP (Rencana Pelaksanaan Pembelajaran) berisi KI, KD, Standar kompetensi, tujuan pembelajaran dan materi yang akan disampaikan sudah terencana. Lebih pentingnya lagi dalam RPP (Rencana Pelaksanaan Pembelajaran) tercantum juga metode atau model pembelajaran yang akan digunakan saat guru mengajar. Langkah-langkah kegiatan pembelajaran pada RPP (Rencana Pelaksanaan Pembelajaran) ada 3 bagian, (1) Kegiatan pendahuluan, (2) Kegiatan inti dan (3) Kegiatan penutup. Kolom penilaian guru terhadap siswa menjadi lembar akhir dalam RPP (Rencana Pelaksanaan Pembelajaran).
Tata Kelola Kelas Melalui Kepemimpinan Guru
Authors: Maghfiroh Muflikhatul , Asrariyah Mushlihatul , Fathulloh Ziaulhaq , Syafa'ah Alfiatus , Lailatul Mas'adah Ni'mah , Abdul Halim Sidiq Muhammad 
Published: May 2022

Dalam meningkatkan suasana kelas yang teratur dan kondusif dalam pembelajaran dibutuhkan Kepemimpinan guru dalam pengelolaan kelas yakni untuk bagian manajemen kelas, guru hendaknya terus meningkatkan dan mengembangkan kepemimpinannya serta keterampilan manajemen kelas di dalam pembelajaran agar siswa menunjukkan perilaku belajar yang positif dan tercapainya tujuan pembelajaran yang efektif dan efisien. Kepemimpinan guru merupakan sebuah proses mengerakkan sekumpulan siswa dalam ruang kelas yang dilakukan oleh guru untuk mengarahkan ke tujuan pembelajaran yang telah ditentukan melalui dorongan motivasi dari guru yang tidak memaksa. Pengelolaan kelas merupakan sebuah perencanaan manajemen yang sangat penting untuk keberlangsungan peroses pembelajaran dalam kelas. Kesuksesan sebuah pemebelajaran modalnya dari pengelolaan kelas yang baik. Untuk perolehan pembelajaran yang maksimal bagi peserta didik dilakukan proses pembelajaran yang efektif dan berkulitas. Penelitian ini menggunakan metode kulitatif, karena kepemimpinan guru dalam pengelolaan kelas merupakan tindakan di lapangan yang berupa fakta yang nyata. Metode kualitatif ini berupa analisis yang mendeskripsikan fakta kepemimpinan guru dalam pengelolahan kelas dan bersifat induktif yaitu menarik kesimpulan di akhir penelitian. Adapun kesimpulan dari penelitian ini adalah pentingnya kepemimpinan guru dalam pengelolahan kelas agar tercapainya tujuan pembelajaran yang efektif dan efisien.
Kepemimpinan Kepala Madrasah dalam Mengembangkan Budaya Religius di MTs Walisongo Jatirogo Tuban
Authors: Rianto  
Published: May 2022

Abstract: The leadership of the madrasah principal is very important to create an organization in the madrasa in changing the behavior of their subordinates so that they can work well towards his duties.A unique and good culture in educational institutions is a school whose human resources and other resources are cultural, civilized, religious, humanist, sensitive and care about the social problems of the community. One model of school culture is to have its own color as unique and in accordance with the goals of national education, namely the formation of student character.
The focus of this research: 1) What are the duties and responsibilities of the head of madrasa leadership in developing a religious culture;2) How is the principal's leadership strategy in developing a religious culture; 3) Factors that support and hinder the leadership of the head of the madrasa in developing a religious culture.
This research method uses a qualitative approach, the location is at MTs Walisongo Jatirogo Tuban, the data sources are informants, events, locations and documents, the data are primary and secondary, the data collection techniques are observation, interviews and documentation. Analysis of the data with qualitative descriptive analysis, while checking the validity of the data using credibility, dependability, transparency and confirmability.
Implementasi Tata Kearsipan di Sub Bagian Tata Usaha Rumah Sakit Wijaya Kusuma
Authors: Nurul Laili Herzegovina Rani , Abdillah Fatah Ahmad 
Published: May 2022

Suatu organisasi memerlukan pengelolaan arsip yang tertib dan teratur. Arsip yang disimpan buat menghasilkan keputusan serta merumuskan kebijakan, karena tanpa informasi tak mungkin organisasi tersebut dapat menjalankan aktivitas perkantoran dengan baik serta benar. Tujuan peneliti ialah menaikkan kualitas kedisiplinan layaknya menjadi pegawai tempat kerja, melatih kejujuran, kreativitas, keuletan, tanggung jawab, memiliki pengalaman dan bersosialisasi pada dunia kerja, menambah wawasan, ide-inspirasi (gagasan), dan asli (authentic). Metode penelitian yang digunakan adalah deskriptif kualitatif yang dimaknakan sebagai prosedur penelitian yang menghasilkan data deskriptif beupa kata-kata yang tertulis atau tersampaikan oleh orang-orang yang diamati dalam kegiatan terkait tema penelitian dalam hal ini Implementasi Tata Kearsipan di Sub Bagian Tata Usaha Rumah Sakit Wijaya Kusuma. Dari hasil penelitian dapat diketahui bahwa sistem pengelolaan arsip yang digunakan di Sub Bagian Tata Usaha RS Wijaya Kusuma adalah sistem satu pintu, artinya semua surat masuk ditangani oleh satu bagian saja yaitu Sub Bagian Tata Usaha. Untuk penyimpanan arsip pada Sub Bagian Tata Usaha RS Wijaya Kusuma menggunakan kode klasifikasi dan indeks (pokok permasalahan).
The Development of Moral Reasoning in the Law Curriculum - An Exploration of Various Teaching Activities
Authors: van Dongen Emanuel , Raaijmakers Steven 
Published: May 2022

The Development of Moral Reasoning in the Law Curriculum - An Exploration of Various Teaching Activities – Special issue on Education in (Professional) Legal Ethics, Emanuel van Dongen & Jet Tigchelaar (eds.)
Developing the capacity for moral judgment is an essential professional competence for lawyers. What teaching and learning activities in the law curriculum can be used in order to contribute to students’ moral reasoning and moral judgment? Four teaching methods were tried out in the period 2019 to 2021 at the Utrecht University School of Law: teaching methods that either work with (hypothetical) dilemmas (I); in-class reflection papers (II); experiential learning based on own experiences in a simulation situation (III); or clinical teaching in a real law firm (IV). The effects of these methods on the development of moral reasoning were measured using the Defining Issues Test (DIT). Additional information on the effectiveness and utility of the method was gathered using semi-structured interviews with teachers. The DIT results were compared at the beginning and at the end of the courses and related to the teaching methods. This article presents the outcomes of this study and formulates some recommendations for further research on the topic.
Penggunaan Aplikasi Transportasi Online dengan Kode Promo Oleh Grab Ditinjau dari Hukum Persaingan Bisnis
Authors: Wahyuni Sri , Joesyiana Kiki , Hj. Agustin Basriani  , Desi Susanti  
Published: May 2022

The modern age is currently using a lot of communication technology to make profits, especially in business, including online transportation developed by Grab. However, business actors should not engage in unhealthy business, especially the practice of setting prices lower than other competitors. Predatory pricing is a business strategy in which business actors undercut prices for a period of time with the intention of closing or disposing of competitors' businesses in the relevant market, thus creating monopolistic practices and unfair business competition, predatory pricing is regulated in Article 20 of the Law No. 5 of 1999 on the prohibition of monopolistic practices and unfair business competition. The Commission for the Surveillance of Business Competition (KPPU) has indicated to the practice of predatory pricing after the implementation of this online fare. If left unchecked, this practice is expected to harm the online transportation industry in a sustainable way. This type of research can be classified as empirical legal research, another term used is sociological because in this research, the author conducts research directly at the research site or place to get a complete and clear picture of the problem being studied. The nature of this research is descriptive qualitative with primary data sources, secondary data and tertiary data while the population and samples are online transport partners (Grab, Gojek, Maxim), consumers and KPPU. Data collection techniques are interviews, questionnaires and literature research. Two main things can be concluded from the results of the research problem. First, based on the author's research, the promo implemented by Grab is a program of Grab in the form of special short-term offers designed to attract consumers and the promo does not comply with Article 20 of the Business Competition Law and article 1365 of the Civil Code. Meanwhile, the legal consequences arising from these predatory activities are that competing companies will incur losses with the promos implemented by Grab and that the Grab company will be subject to criminal penalties in accordance with Article 48 paragraph 2 and 49 letters a, b and c if Grab has been proven to have used predatory pricing and civil penalties in the form of compensation for both material and immaterial losses to the injured parties.
Efektivitas Rebusan Daun Kelor Untuk Menurunkan Kadar Gula Darah Pada Pasien DM Tipe II di Wilayah Kerja UPT Puskesmas Tanjung Morawa Tahun 2022
Authors: Peringati Waruwu  , Cristine Welga  , Melati Hutagalung  , Yemima Sahputri Nadeak  , Eva Nurzannah Hutabarat  , Karmila Br Kaban  
Published: May 2022

Diabetesxmelitus xis a chronicxmetabolic xdisorder with multiple etiologiesxcharacterized by high bloodxsugar levelsxcarbohydrate, lipid and protein. Pharmacologicalxmanagement xuses drugs, while xnon-pharmacological treatmentsxsuch as leaf decoction moringa. Thexpurpose of thisxstudy to determinexthe effectiveness of the consumption of Moringa stew on reducing blood sugar levels in Type II. This type of research pre-e perimental using a onexgroupxpre-test and post-test design plan. The number of respondents is 30 people. The result of the study prove the effectiveness of consuming boiled Moringa leaves (moringa oleifera) in reducing blood sugar levels in patients with type 2 diabetes melitus in the work area of ​the Tanjung Morawa Health Center UPT in 2022 with a p-value of 0,000. In Patient type 2 diabetes melitus at the Tanjung Morawa public health center, it is e pected to be able to utilize natural ingredients. such as Moringa leaves to control blood sugar levels to stay normal.