bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)
Authors: Safaruddin Safaruddin , Mas’ud Arifuddin , Ridwan Muhammad 
Published: April 2022

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi dan good corporate governance terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan manufaktur pada sektor industri barang konsumsi, yaitu sub sektor makanan dan minuman dan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Pemilihan sampel dilakukan dengan teknik purposive sampling dalam kriteria pemilihan sampel. Sampel yang dapat diambil dalam penelitian ini adalah 31 perusahaan pada sub sektor makanan dan minuman dan sub sektor farmasi. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel konservatisme akuntansi berpengaruh tidak signifikan terhadap kualitas laba. Hal ini dikarenakan perusahaan manufaktur yang menerapkan prinsip konservatisme akuntansi dalam melaporkan kondisi keuangan perusahaan, maka akan menurunkan kualitas laba yang dihasilkan oleh perusahaan. Sedangkan variabel good corporate governance tidak berpengaruh secara signifikan terhadap kualitas laba. Hal ini dikarenakan kurangnya pemahaman terhadap penerapan good corporate governance dalam perusahaan manufaktur, sehingga laba yang dihasilkan menjadi tidak berkualitas.Kata Kunci : Konservatisme Akuntasi; Good Corporate Governance; dan Kualitas Laba
ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA KENDARI
Authors: Mas’ud Arifuddin , Dharmawati Tuti , Teresa Lady Hyllari 
Published: April 2022

Penelitian ini bertujuan untuk untuk mengetahui potensi dan efektivitas pemungutan pajak hotel di Kota Kendari. Jenis data yang digunakan dalam penelitian ini yaitu data kuantitatif berupa laporan potensi pajak hotel dan realisasi penerimaan pajak hotel di Kota Kendari. Data Kualitatif berupa penjelasan dan uraian informasi diperoleh dari pegawai Badan Pendapatan Daerah Kota Kendari. Metode analisis data yang digunakan peneliti yaitu perhitungan potensi dan perhitungan efektivitas pajak. Hasil penelitian menunjukkan bahwaPotensi Pajak Hotel di Kota Kendari setiap tahunnya mengalami fluktuasi. Dimana potensi pajak hotel terbesasar ialah pada Tahun 2017 sebesar Rp2.746.336.927.666. Dan potensi pajak hotel terendah pada tahun 2016 sebesar Rp1.543.563.579.087. Hal ini dipengaruhi oleh tingkat hunian serta jumlah hotel yang berubah-ubah setiap tahunnya. Tingkat efektivitas pajak hotel di Kota Kendari selama periode penelitian yaitu dari tahun 2016-2019 mengalami peningkatan akan tetapi nilai presentasenya mengalami penurunan. Dimana tingkat efektivitas tertinggi pada tahun 2016 mencapai 109,71%. Dan tingkat efektivitas terendah pada tahun 2019 mencapai 90,08%, disebakan karena semakin menurunnya wajib pajak yang dapat melunasi kewajibanya dengan tepat waktu, namun apabila dirata-ratakan mencapai 103,03% sehingga dikategorikan sangat efektif.Kata Kunci : Potensi; Efektivitas; Pajak Hotel; Pendapatan Asli Daerah
مسؤولية الوكيل البحري في التشريع العراقي
Authors: أمين خالص نافع , ناصر رحيم راهي 
Published: April 2022

تعد دراسة المسؤولية المدنية من أهم المسائل المثيرة للاهتمام على جميع الاتجاهات الفقهية والقضائية والتشريعية وذلك لما تعكسه من مشاكل وصعوبات يتطلب حلها جهدا مركزا يحدد مصدرها وأساسها ونطاقها وضبطها بعناية فائقة ودقه متناهية لغاية إحقاق الحق وتمكين الطرف المضرور من الحصول على التعويض العادل سواء في نطاق المسؤولية العقدية او المسؤولية التقصيرية.
والواقع ان عقد الوكالة البحرية وهو ما يصطلح عليه الفقه المقارن (بعقد أمانة السفينة او عقد وكالة السفينة ) يربط مابين طرفيه الناقل البحري من جهة والوكيل البحري من جهة أخرى وهو مصدر المسؤولية لكل طرف تجاه الطرف الأخر واهم ما يرتبه عقد الوكالة البحرية على عاتق الوكيل يتركز في القيام بالأعمال القانونية وما يتعلق بها بأسم الناقل ولحسابه من أصل تنفيذ عقد النقل البحري المبرم بين الشاحن(المرسل) في ميدان نقل الأشياء او الراكب في مجال نقل الأشخاص وبين الناقل البحري ، فالوكيل يتعامل بطريقة او بأخرى مع هؤلاء الأشخاص وقد يلحقهم ضرر من جراء أخطاءه او أخطاء تابعيه مما يستلزم البحث عن نوع اخر من المسؤولية تجاه هؤلاء الا وهي المسؤولية التقصيرية.
Kelayakan Pengembangan Teknologi Elektirifikasi Pedesaan di Pesisir dan Pulau-Pulau Kecil Melalui Pembangkit Listrik Tenaga Angin (PLTB) Di Kabupaten Wakatobi
Authors: Maladeni Eva Safitri , Ishak Alfian 
Published: April 2022

Penelitian menganalisa potensi daya listrik tenaga angin sebagai sumber (alternatif) energi listrik di Kabupaten Wakatobi. Penelitian ini menggunakan pendektan kualitatif statistik dan survei. Data disajikan secara statistik dalam bentuk tabel. Hasil penelitian diketahui bahwa di Pulau Wangi-Wangi potensi energi listrik yang dihasilkan antara 1.921,14 KWh-2.379,81 KWh/years, Pulau Kaledupa antara 2.615,36 - 3.364,54 KWh/years, Pulau Tomia antara 3.433,82 - 3.556,84 KWh/years, dan Pulau Binongko antara 3.532,30 KWh/ - 4.076,49 KWh/years. Total energi listrik tenaga angin di Pulau Wangi-Wangi adalah 10.934,44 KWh, dapat melayani sekitar 24 Rumah Tangga. Pulau Kaledupa energi listrik yang dihasilkan sebesar 12.434,96 dapat melayani sekitar 28 Rumah Tangga. Total energi listrik di Pulau Tomia sebesar 13.960,88 mampu melayani sekitar 32 Rumah Tangga, sedangan di Pulau Binongko menghasilkan total energi listrik sebesar 14.768,53 mampu melayni 33 Rumah Tangga. Dengan demikian, maka pengembangan listrik tenaga angin layak dilakukan.
Analisis Stabilitas Pondasi (Platform) Rumah Rompong Menggunakan Bahan Styrofoam
Authors: Asrasal Aswad , Abdu Muhammad , Hafsyah Intan Ahlul 
Published: April 2022

Indonesia merupakan negara maritim yang memiliki perairan yang sangat luas sehingga aktivitas nelayan penangkap ikan menjadi sektor utama dalam pencapaian kebutuhan ikan dalam negeri maupun luar negeri. Rompong adalah media atau alat yang digunakan untuk memancing gerombolan ikan untuk mendekat di area rumah rompong dengan bantuan pencahayaan dan jaring dalam melakukakan penangkapan ikan. Rumah rompong adalah suatu konstruksi bangunan yang dibangun diatas permukaan air (air danau atau laut) yang mengapung dan digunakan sebagai tempat tinngal sementara, tempat jaga dan tempat pengikat rompong. Tujuan penelitian ini adalah untuk mengetahui stabilitas pondasi (platform) rumah rompong menggunakan material styrofoam sehingga dapat diaplikasikan pada rompong nelayan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dipergunakan untuk mengukur data berupa angka atau bentuk kualitatif yang diangkakan berkenaan dengan keadaan struktur platform rumah rompong, struktur atas serta gaya-gaya yang terjadi, bersifat faktual dan akurat. Analisis keseimbangan material platform rumah rompong terhadap beban diatasnya menggunakan software SAP2000. Hasil yang diperoleh dari penelitian ini adalah total berat strukur rumah rompong (G) sebesar 76.814 newton, gaya apung (Fa) yang dihasilkan dari platform rumah rompong yaitu sebesar 95.520 newton dan 18.706 newton lebih beasar dari berat sutrukturnya, sehingga platform rumah apung 12,5 cm berada diatas permukaan air dan stabilitas struktur rumah rompong dengan luas bangunan 12 m2 dengan menggunakan material styrofoam dapat dikatakan stabil atau aman untuk digunakan
Analisis Perbandingan Harga Sewa Alat Berat Antara Excavator Komatsu PC200 Dengan Excavator Caterpillar 320D
Authors: Bahar Syamsul Bahri 
Published: April 2022

Penentuan jenis dan tipe alat berat tidak lepas jenis pekerjaan yang dilakukan, volume pekerjaan dan kondisi geografis proyek itu sendiri. Dalam perkembangan industri alat berat saat ini distributor atau pabrikan pembuat alat berat seperti caterpillar, komatsu, hitachi dan volvo banyak membuat produk-produk baru dengan tujuan untuk meningkatkan produktivitas kerja dan lebih efisien dalam pengoperasiannya. Tentunya hal ini bagi konsumen pemakai alat berat akan yang semakin selektif dalam memilihan alat berat baik harga maupun kualitas. Salah satu jenis alat berat yang banyak dibuat oleh pabrikan yaitu excavator. Berdasarkan latar belakang diatas maka masalah yang akan dikaji adalah Berapakah perbandingan biaya sewa excavator komatsu PC200 dan excavator caterpillar 320D. Kesimpulan dari hasil penelitian ini adalah Biaya sewa excavator PC-200 Perjam = Rp. 508.940,- Biaya sewa excavator 320D Perjam = Rp. 519.630,-
Proposal of leaf chlorophyll content and its a/b ratio measurement method using a filter-free multiple wavelength sensor
Authors: Choi Yong-Joon , Watanabe Nobuhiro , Takahashi Kazuhiro , Toda Seitaro , Takayama Kotaro , Noda Toshihiko , Sawada Kazuaki 
Published: April 2022

Abstract
In this study, we proposed a miniaturized system that can detect chlorophyll content and its a/b ratio simultaneously to measure the health condition of plants. In order to solve the problems of general measurement systems such as large-scale equipment and fracture measurement, a filter-free multiple wavelength sensor was used to evaluate the current ratio due to wavelength changes. Current characteristics demonstrated that the sensor due to the chlorophyll a/b ratio and changes in their concentrations are proportional to the spectral characteristics. As a result of measuring the extracted chlorophyll of plants and leaves, the centroid wavelength value of the transmission spectrum showed linear data from the current ratio of the sensor. The proposed method enabled simultaneous measurement of the chlorophyll content and its a/b ratio of plants with a non-destructive and compact device and is expected to be applied to the agricultural field.
A COMPARATIVE STUDY OF KINDS, FUNCTION, AND POSITION OF QUESTION WORDS IN ENGLISH AND BAHASA BATAK TOBA
Authors: Tampubolon Sahlan 
Published: April 2022

Toba in terms of kinds, functions and positions. The data were taken from the Holy Bible written on Matthew’s book Chapter 1-28 with English and Bahasa Batak Toba Version. The question words found there were contrasted to see the similarities and differences. The research findings showed that English has nine types of question words, they are: Who, This study is about the similarities and differences of question words in English and Bahasa Batak Whom, What, Where, When, Why, How, Which, and Whose. While in Bahasa Batak Toba, there are eleven types of question words, they are Aha, Ise, Boha, Dia, Andigan, Nandigan, Piga, Sadia, Boasa, Mahua, and Marhua. In terms of functions, Both English and BahasaBatak Toba’s question words are used to ask for person, place, time, thing, reason, manner, activity, and possession. The position of English question words occurred at the beginning or in the middle of an interrogative sentence, while Bahasa Batak Toba’s question words take place at the beginning,in the middle, and at the end of interrogative sentences.
The THE EFFECT OF THE AUDIO LINGUAL METHOD ON STUDENTS’ SPEAKING ACHIEVEMENT
Authors: Sidabutar Usman 
Published: April 2022

The objective of this research is to find the effect of the Audio- Lingual Method on speaking achievement of the second grade of students on English Department of the HKBP Nommensen University Medan in academic year 2018/ 2019 which is focused on dialog speaking encompassing the pronunciation, vocabulary, grammar, fluency, and comprehension. This design of the research was the experimental quantitative design which applied two variables, such as a dependent variable as a speaking ability and an independent variable as an Audio- Lingual Method. Having analyzed the data, the writer found that the Audio- Lingual Method affects students’ speaking ability. There was a different mean score obtained from the both control group 65, 28 and the experimental group is 8,031. The result of the calculation is: Tabs > table (P= 0.05); (df= 48) And 8,031 > 2,010 (P = 0.05); (df = 48). The alternative hypothesis of the method is accepted. The students’ speaking ability by using the Audio- Lingual Method shows better results compared to those who did not teach by using the Audio- Lingual Method. It is suggested for English teacher to use the Audio- Lingual Method as the way to improve the students’ English speaking ability.
PENGARUH KERAGAMAN PRODUK, HARGA DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN PADA MINIMARKET RUSDI WIDORO PAYUNG
Authors: Fandiyanto Randika , Prianto Fajar Wahyu 
Published: April 2022

This study aims (1) to determine the effect of product diversity, price and location partially on purchasing decisions (2) to determine the effect of product diversity, price and location simultaneously on purchasing decisions (3) to find out which among the diversity of products, prices and locations which has a dominant influence on purchasing decisions. The method used in this research is quantitative method. The results of multiple linear regression analysis are Y = 2,888E-16 + 0,186 X1 + 0,475 X2 + 0,184 X3 + 0,088 e. Partially, product diversity has a significant positive effect on purchasing decisions with a value of 2,094> 1,985, price has a significant positive effect on purchasing decisions with a value of 5,317> 1,985, location has a significant positive effect on purchasing decisions with a value of 2,065> 1,985. Simultaneously the diversity of products, prices, and location together have a significant positive effect on purchasing decisions with a value of 11,172> 2.70. The dominant influential variable in this study is the price variable with a value of 5,317.
Review on tuberculosis
Authors: Srujana  , P Narayana swamy , P Venkatesh 
Published: April 2022

Tuberculosis has been one of the contagious diseases in human communities during the past 50 years. World Health Organization (WHO) has been reported that one third of the world’s population is infected with Mycobacterium tuberculosis this high occurrence of infection has caused a large number of morbidity and mortality. Which is partly due to serious adverse reactions induced by Anti-TB drugs. Mycobacterium tuberculosis normally affects the lungs along with other parts of the body examples: lymph nodes, spin, cervix and kidney etc. India is the highest TB burden country accounting more than one third of the global occurrences. There are many adverse drug reactions (ADR's) are developed during the treatment of Tuberculosis with anti-tubercular drugs. The detection of adverse drug reactions (ADR's) has become increasingly significant because of introduction of a large number potent toxic chemicals. Pharmacovigilance is an arm of patient care and surveillance ADR'S effect both the children and adults with carrying the magnitudes causing morbidity and mortality. A good pharmacovigilance study will identify the risks within the shortest possible time after the medicine has been marketed and will help to establish or identify the risk factors. The current prospective observational study of six months duration was designed to assess the rate of adverse drug reactions (ADRs) occurrence by anti-tubercular drugs in patients admitted in the department of Chest & Tuberculosis from whom a proper consent obtained. The results of the study showed that the incidence of all major adverse effects was 1.08 per 50 person’s month of exposure. The occurrence of any major side effect in the study was associated with female sex and increase in age. In our study the major cause of admission was adverse drug reactions 47(47%).In our study Hepatitis was observed in 11 (11.56%) patients, leading to the death of 3 patients. In conclusion, Anti-TB drugs that used in tubercular treatment were result in significant adverse effects both in quantity and severity. These reactions may lead to hospitalization, and even death. To confirm this hypothesis many more studies with large population is needed.
Tagungsbericht / Conference Report: "Wortbildung und Konstruktionsgrammatik" 2.–3. Dezember 2021; Haus der Universität, Düsseldorf
Authors: Stutz Lena 
Published: April 2022

Am 2. und 3. Dezember 2021 fand im Haus der Universität in Düsseldorf die von Katrin Hein (IDS Mannheim) und Sascha Michel (RWTH Aachen) organisierte Tagung "Wortbildung und Konstruktionsgrammatik" statt, welche von der Deutschen Forschungsgemeinschaft (DFG) sowie der Gesellschaft von Freunden und Förderern der HHU (GFFU) finanziert wurde. Aufgrund der aktuellen Corona-Lage wurde die Tagung in einem hybriden Veranstaltungsformat durchgeführt, sodass neben den Veranstaltern und fünf ReferentInnen vor Ort weitere fünf ReferentInnen aus Deutschland, den Niederlanden, Italien und Frankreich zugeschaltet wurden. Daneben fand sich mit 46 digital Teilnehmenden aus dem In- und Ausland ein großer und disziplinär breit aufgestellter Rezipientenkreis aus LinguistInnen, GermanistInnen, RomanistInnen, AnglistInnen sowie Literatur- und ÜbersetzungswissenschaftlerInnen ein, die nicht nur die Vortragsdiskussionen bereicherten, sondern insgesamt die bestehende Relevanz des Tagungsthemas unterstrichen.

Dieser Beitrag ist ursprünglich im Peter-Lang-Verlag erschienen (https://www.ingentaconnect.com/contentone/plg/jwf/2022/00000006/00000001/art00003)
Frontières et points stratégiques de l’œuvre
Authors: Larroux Guy 
Published: April 2022

Longtemps tenue pour négligeable, la spatialité propre à la littérature a fortement requis la poétique contemporaine, suscitant de nombreux travaux sur les seuils, la ponctuation, la division des textes et des œuvres. Appliquées au xix e siècle, ces approches ont une pertinence spéciale en raison de l’évolution du dispositif des lettres, des interférences entre sphères médiatique et littéraire, de la montée en puissance de l’image et du roman. La question de la découpe que les créateurs se posent à toute échelle (cycle, série, feuilleton, recueil, livre), le lecteur se la pose aussi, et notamment le lecteur critique occupé des questions de composition – notion vénérable à laquelle la poétique du démarcatif, attentive à l’évolution littéraire et à la question des supports, a donné un nouveau fond.
Controlled release miglitol microspheres formulation development and evaluation
Authors: K Prasanna Kumari , Marabathuni V Jhansi Priya , Narapusetty Naidu 
Published: April 2022

The research explain about Miglitol site in the body and also to achieve and maintain the desired ISD concentration, having 2 hour half-life and low bioavilability. The paper give information about nine formulations formulated by using HPMC K15M, Ethyl cellulose and karaya gum in different proportions. The FTIR Spectra revealed that, there was no interaction between polymers and Miglitol. As the polymer ratio was increased, the mean particle size of Miglitol microspheres was also increased. From the results it can be inferred that there was a proper distribution of Miglitol in the microspheres and the deviation was within the acceptable limits. On the basis of release data and graphical analysis formulation F6 containing HPMC K15M showed a good controlled release profile up to 12hrs with maximum entrapment efficiency because of high polymer concentration and follows zero order kinetics with super case II transport mechanism.
ESTIMATION OF WATER QUALITY STATUS FOR DRINKING WATER SOURCES OF DOIWALA BLOCK OF DEHRADUN DISTRICT, UTTARAKHAND
Authors: Dwivedi Sonu 
Published: April 2022

The ground water is contaminated, its quality cannot be restored by stopping the pollutants from the source. The common pollutants of groundwater are discharge of agricultural, domestic, and industrial waste, pesticides etc., which leads to water- borne diseases. Water-borne diseases may be of microbial origin such as diarrhea, dysentery, cholera, typhoid and chemical origin such as flurosis and methemoglobinemia. Water Quality Index (WQI) provides a single number that expresses overall quality at certain location and time based on several water quality parameters. The objective of an index is to turn complex quality data in to information that is understandable and useable by the public.
The present study was undertaken to assess the suitability of 8 drinking water sources of Doiwala block of Dehradun for drinking purpose during pre- and post-monsoon seasons of the year 2021. The obtained water quality data of drinking water sources was further applied for the calculation of weighted arithmetic Water Quality Index (WQI). Most of the water sources during pre-monsoon season were graded as ‘A’ with good quality due to having low WQI values. However, Two sites were found with ‘B’ class, another two were classified as ‘C’ grade owing to higher WQI values and thus, categorized as having poor water quality. Two sampling sites were recorded with highest WQI value (59.29) and (68.24) its water quality was found poor for drinking purpose. During post-monsoon season, all analyzed water sources showed low WQI values, which indicates ‘A’ class i.e. excellent water quality. The higher WQI values during pre-monsoon season have been inferred owing to relatively higher calcium, magnesium and iron concentrations assessed during the period of study.
Review on infectious diseases
Authors: N Susmitha , P Narayana Swamy , P Venkatesh 
Published: April 2022

An infectious disease is caused by a parasite (Virus, Bacteria, and Protozoa etc.). The infecting organism or pathogen interferes with the normal functioning of the host and can lead to chronic wounds, gangrene and even death. So, providing knowledge regarding the common infectious diseases is very much essential criteria to the common peoples. The study method was proceeded to assess the knowledge, attitudes and practices of the patient regarding the infectious diseases by the self administered knowledge, attitudes and practices (KAP) questionnaire (base line readings) and then included the handover of pre evaluated patient information leaflet as a counseling aid to the study participants. Analysed through Paired t test. Follow up study results were found significant (*P<0.05) when compared to baseline results. The scores obtained for self prepared patient information leaflet used is as in between the 60-70. So, the patient information leaflet (PIL) is considered as ‘standard’ as per the Flesch Reading Ease Formula. Among all Flesch Reading Ease values patient information leaflet for Dengue fever has shown highest value that is 67.40 and lowest value is obtained for the patient information leaflet of Malaria that is 60.05. Our study concluded that the prepared information leaf let for few infectious diseases prevalence and incidence of anticoagulant induced internal bleeding was high. So, risk management plays important role for the better outcome of the therapy.
Fundraising Strategi Dana Zakat Pada BAZNAS Kabupaten Banyumas
Authors: Kamal Imas Maelani , Shofwa Shafrani Yoiz 
Published: April 2022

This article which aimed to find out any strategy used by BAZNAS in Banyumas Distric to gain zakat fund, and also analyze the threat during implement the fund raising strategies. The result of this study shows that BAZNAS of Banyumas Distric use direct and indirect method to raise zakat fund. The direct method of zakat fundraising in this study is by directly pick up the zakat fund from Muzakki, and enable the payment through QRIS (Quick Response Indonesian Standard). Then, indirect methode used by BAZNAS to gain zakat fund is by improving branding image of BAZNAS through direct promotions, events and scholarship to improve the Banyumas peoples’ awareness of the importance of paying Zakat.
Artikel ini bertujuan untuk mengetahui strategi yang digunakan Badan Amil Zakat Nasional (BAZNAS) Kabupaten Banyumas dalam memperoleh dana zakat, serta mengetahui apa saja tantangan, dan hambatan selama pelaksanaan fundrising. Hasil penelitian ini menunjukkan dalam memperoleh dana zakat dari Muzakki, BAZNAS Kabupaten Banyumas menggunakan metode direct and indirect fundraising. Metode direct antara lain: jemput zakat dan pembayaran dengan QRIS. Adapun metode indirect antara lain: membuat branding kepada masyarakat untuk meningkatkan kesadaran masyarakat pada umumnya dan warga Kabupaten Banyumas secara khusus untuk membayar zakat.