bluuebunny/crossref_metadata_2025_split huggingface dataset:
AUDITOR PERFORMANCE MEASURE CASE OF KAP BANDUNG REGISTERED WITH OJK
Authors: Surtikanti Surtikanti , Anggadini Sri Dewi , Situmorang Ester Br 
Published: December 2022

The purpose of this study was to find out empirical evidence of how much auditor performance measure in 6 public accounting firms in the Bandung area.The method used for this research is a quantitative method with descriptive approach and verification analysis, the sample used is senior auditor, supervisor and partner in 6 public accounting firms in bandung area as many as 21 respondents and the analysis tools used are Double Linear Regression, Determination Coefficient, Correlation Coefficient, and t-test. The results of this study show that Auditor Experience, Professionalism and Integrity have a significant effect on Auditor Performance in 6 Public Accounting Firms in Bandung Area. While a positive relationship between experience, professionalism, auditor integrity and auditor performance.

Keywords: Auditor Experience, Professionalism, Integrity and Auditor Performance
EFEKTIFITAS BUDAYA ORGANISASI, TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI
Authors: Puspitawati Lilis , Suryana Nanang , Putri Bella Tsania Kusuma 
Published: December 2022

Penelitian ini bertujuan untuk menguji efektifitas sistem informasi akuntansi yang dipengaruhi oleh budaya organisasi dan teknologi informasi (IT) pada perusahaan dealer mobil di kota Bandung Jawa Barat. Penelitian ini diawali oleh adanya permasalahan belum efektifnya penggunaan aplikasi sistem informasi akuntansi pada beberapa perusahaan skala kecil dan menengah di Bandung, Jawa Barat. Metode deskriptif digunakan untuk menggambarkan hasil penelitian secara lebih mendetail dan metode verifikatif digunakan untuk menguji besaran pengaruh antar variabel yang diteliti. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner pada unit analisis yang menjadi sampel penelitian yaitu perusahaan dealer mobil di Bandung. Penarikan sampel menggunakan teknik simple random sampling. Analisis data menggunakan regresi linier berganda, sedangkan untuk pengujian hipotesis dalam penelitian ini menggunakan uji t menggunakan software SPSS 20. Secara empiris dapat dibuktikan teknologi Informasi berpengaruh terhadap Kualitas Sistem Informasi Akuntansi sedangkan Budaya Organisasi tidak berpengaruh terhadap Kualitas Sistem Informasi Akuntansi. Hasil penelitian ini berkontribusi dalam mengembangkan model aplikasi keuangan yang efektif dan komprehensip serta sebagai landasan untuk mengembangkan IT yang lebih baik di berbagai perusahaan skala kecil dan menengah.

Kata Kunci: budaya organisasi, teknologi informasi, efektifitas sistem informasi akuntansi.
IMPLEMENTATION OF AUDITOR PROFESSIONALISM AND INDEPENDENCE TO MATERIALITY LEVELS
Authors: Suhayati Ely , Silvia Mega 
Published: December 2022

The purpose of this study is to determine how professionalism and independence’s auditor affect the level of materiality at 9 Public Accounting Firms in Bandung. This study used descriptive and verification methods using multiple linear regression analysis. The results of this study show that auditor’s professionalism has a strong effect on the materiality level, while independence has a moderate effect on the materiality level. The conclusion is the higher professionalism and independence of an auditor, the better materiality determining considerations.

Keywords : Auditor’s Professionalism, Independence, and Materiality
Level.
O impacto da pandemia da COVID 19 no esquema vacinal de crianças nascidas no ano de 2020 no distrito de Cacau Pirêra, Iranduba-AM
Authors: Costa Mayara Irmere da , Pereira Cristiano Sena , Santos Maria Leira Fabar dos , Figueiredo Silvana Nunes , Cristino Joseir Saturnino 
Published: December 2022

Objetivo: investigar se a pandemia de COVID-19 impactou na situação vacinal de crianças nascidas a partir do ano de 2020. Método: trata-se de pesquisa exploratória descritiva. Verificou-se a situação vacinal de 40 cadernetas de saúde da criança, nascidas a partir do ano de 2020 e que pertenciam a famílias adscritas na área de atuação de uma Equipe de Saúde da Família vinculada a Unidade Básica de Saúde Samuel Kramer. Utilizou-se um formulário para organizar os dados coletados da caderneta de vacinação e as informações fornecidas pelo responsável, composto por questões que permitiram traçar o perfil sociodemográfico dos participantes e outras que forneceram dados quanto à presença ou não de atraso vacinal e o motivo do atraso. Resultados: dos entrevistados a maior parte foi de mães (95%). A faixa etária mais prevalente foi a de 21 a 30 anos de idade (77,5%) e a situação conjugal, solteira, também foi a com maior frequência de casos (65%). Observou-se que a vacina de febre amarela além das vacinas que necessitam das doses de reforço como a da poliomielite, pentavalente e meningocócica são as que apresentaram maior quantitativo de doses em atraso. Mais da metade dos participantes (55%) apresentam vacinas em atraso. Conclusão: A imunização de rotina é um serviço essencial, sabe-se que a pausa ou abandono na vacinação por menor que seja, pode aumentar significativamente as chances de se ter novos surtos de doenças que já haviam sido erradicadas. A pandemia deixou clara a importância dos imunizantes, pois os vírus se multiplicam e espalham-se rapidamente causando danos que na maioria das vezes são irreparáveis.
ROLE OF RELIGIOUS AFFAIRS OFFICE OF RANTAU UTARA DISTRICT IN DISSEMINATION OF LAW NUMBER 16 OF 2019 CONCERNING EARLY MARRIAGE
Authors: Simbolon Romadani , Saragih M. Yoserizal 
Published: December 2022

Abstract:
This study aims to find out the role of Public Relations (PR) of the Office of Religious Affairs (KUA) of Rantau Utara District in socializing the law on early marriage. As a theoretical basis in analyzing the problems in this qualitative research, theories about public relations and public relations communication management are used, so that researchers are required to obtain data and information by conducting in-depth interviews and observations. This research uses a qualitative approach that is descriptive. The informant in the research was Mr. Muhammad Ikhwan Lubis who served as chairman of the Office of Religious Affairs in Rantau Utara District. The data collection technique used by the researcher was to conduct interviews, observation and documentation, using a phenomenological study approach, in which the researcher tried to find the meaning of the phenomenon of the role of public relations in socializing the law on early marriage at the KUA of Rantau Utara District. The data analysis used by the researcher is descriptive analysis, which summarizes all the data that has been collected from the interviews. The results of this study indicate that in socializing the law on early marriage, the Public Relations Office of the North Rantau Sub-District conducted special training for young people, and socialization as well as direct counseling to educate the public in North Rantau District.

Keywords: Public Relations Role, Office of Religious Affairs, Law, Early Marriage
PERTUMBUHAN DAN HASIL BEBERAPA TEMBAKAU UNGGUL LOKAL KABUPATEN BANDUNG PADA DUA LOKASI BERBEDA
Authors: Permana Aep Suradi , Sondari Nunung , Ria Elly Roosma 
Published: December 2022

Percobaan ini bertujuan untuk mengetahui pengaruh perbedaan varietas dan lokasi penanaman terhadap pertumbuhan dan produksi tembakau unggul lokal bandung serta untuk mengetahui varietas mana yang memberikan hasil terbaik. Percobaan dilakukan di kebun petani di Desa Cikawao Kecamatan Pacet dan Desa Mandalasari Kecamatan Cikancung Kabupaten Bandung Jawa Barat, pada bulan Mei sampai dengan Agustus 2019. Rancangan percobaan menggunakan Rancangan Acak Kelompok RAK) pola Faktorial yang terdiri atas dua faktor dan masing-masing diulang sebanyak lima kali. Faktor pertama adalah varietas yang terdiri dari empat varietas yaitu v1, (Teril), v2 (Desep), v3 (Nani Hejo) dan v4 (Himar). Faktor kedua adalah Lokasi yang terdiri dari dua lokasi yaitu l1 (Cikawao) dan l2 (Mandalasari). Percobaan menghasilkan bahwa jenis varietas tembakau dan lokasi penanaman menunjukan interaksi antara keduanya, dan menunjukan perbedaan yang nyata terhadap umur berbunga, umur panen, tinggi tanaman, lebar daun, panjang daun, jumlah daun, bobot basah daun dan berat kering daun krosok.
PENGARUH PEMBERIAN TAKARAN PUPUK KANDANG KAMBING TERHADAP PERTUMBUHAN DAN HASIL TANAMAN KACANG PANJANG (Vigna sinensis L.) VARIETAS PANGERAN
Authors: Hermawan Andri , Widodo R Wahyono , Taryana Yana 
Published: December 2022

Percobaan ini dilakukan di Desa Cikondang, Kecamatan Ganeas Kabupaten Sumedang pada ketinggian 500 meter di atas permukaan laut, pada tanah podsolik. Tujuan percobaan ini : 1). Untuk mengetahui apakah terdapat Pengaruh pemberian takaran pupuk kandang kambing terhadap pertumbuhan dan hasil tanaman kacang panjang 2). Untuk mengetahui pemberian takaran pupuk kandang kambing manakah yang memberikan hasil terbaik terhadap pertumbuhan dan hasil tanaman kacang panjang. Rancangan yang digunakan adalah Rancangan Acak Kelompok (RAK) pola sederhana. Pemberian takaran pupuk kandang kambing yang digunakan terdiri dari 5 perlakuan dengan 5 ulangan yaitu: A = 10 t ha-1, B = 20 t ha-1, C = 30 t ha-1, D = 40 t ha-1, E = 50 t ha-1. Hasil percobaan menunjukan bahwa pemberian dengan takaran B = 20 t ha-1 pupuk kandang kambing menghasilkan Pengaruh yang baik terhadap pertumbuhan dan hasil tanaman kacang panjang
EXTRAORDINARY NATURAL PHENOMENA AND THEIR IMPACT ON THE LIVELIHOODS OF THE POPULATION OF UKRAINIAN LANDS IN TIMES OF THE BOHDAN KHMELNYTSKY UPRISING (1648 – 1657)
Authors: Kompaniyetsʹ O. 
Published: December 2022

The purpose of the article is to summarize information about extraordinary natural phenomena that were recorded on Ukrainian lands during 1648 – 1657, and to clarify their impact on social and political activity, economy and worldview of the local population.
The article identifies and analyzes reports in written sources about extraordinary natural phenomena on Ukrainian lands during the Bohdan Khmelnytsky Uprising 1648 – 1657, their periodicity and impact on the socio-economic life of the early modern agrarian society is clarified. Written information on the extent of damage and territories affected by natural disasters was found.
The Bohdan Khmelnytsky Uprising took place against the background of the First Climatic Minimum of the Little Ice Age. The impact of extraordinary natural phenomena on a turbulent society that found itself in the conditions of war was particularly noticeable. During 1648 – 1657, on Ukrainian lands an extreme meteorological phenomena were recorded (dry spring of 1648, unstable winter of 1652 – 1653, severe winters of 1654 – 1655 and 1655 – 1656); extraordinary optical phenomena (the appearance of a comet and mysterious signs in the sky in 1647, the eclipse of the sun on August 2, 1654, as well as unconfirmed reports of the eclipse of the moon in 1648 and the eclipse of the sun in 1653); extraordinary hydrological phenomena (floods in Halychyna and Podillya in 1649, 1651, 1656); earthquake of 1650; annual invasions of locusts 1647 – 1652; epidemics of 1648, 1650, 1651, 1652, 1657. The influence of weather conditions on the course of battles and the course of the main campaigns of the Bohdan Khmelnytsky Uprising remains underestimated by scientists.
The pattern of man’s perception of extraordinary natural phenomena in early modern period was expressed in the presence of irrational and rational approaches, which, we note, were not always mutually exclusive. Thus, the irrational approach is represented by the church and folk interpretation of a natural disaster, in particular, its nature. The latter, in particular, is characterized by great variability, a mystical worldview, and an appeal to archaic magical practices. In turn, the rational approach consists in attempts at a pre-scientific interpretation of the nature and patterns of the occurrence of cataclysms.
THE RIGHT TO WORK IN UKRAINE: FROM IMPERIAL PRACTICES TO THE EUROPEAN STANDARDS
Authors: Rudnytska Olha , Mahas-Demydas Yuliia 
Published: December 2022

Ukraine has gone a long way in developing the right to work. The lack of own statehood for a long period led to the fact that labour relations were regulated by the legislation of empires, which included Ukrainian lands. The purpose of the article is to trace the genesis of the right to work in Ukraine from the beginning of its normative consolidation in the 19th century to the modern stage of bringing national legislation to European standards. Scientific novelty: for the first time, an analysis of the evolution of labour rights in legislation from the imperial acts to the present was carried out, the reasons for changes in the field of labour legislation were analysed. Methodology: the application of problem-chronological, comparative-historical, historical-legal methods made it possible to follow the genesis of the right to work in Ukrainian legislation from the imperial experience to the present. The combination of historical and jurisprudential methods contributed to the systematic examination of the problem, made it possible to follow the influence of the legal component on history, which determined the novelty of the research.
Conclusion: The adoption of imperial legislation was conditioned by the deepening of capitalist relations, but it was limited in nature and did not adequately ensure the rights of workers. Soviet legislation regulated labour relations in more detail. Democratic principles were proclaimed, which, however, had a declarative nature, which was confirmed by the legislative consolidation of forced labour, discrimination in the field of labour relations. With the declaration of independence in Ukraine, labour relations were restructured on the basis of the market, but the Code of 1971 is still in force. With the signing of the Association Agreement with the EU in 2014, Ukrainian labour legislation is being brought closer to European standards.
Water temperature trends in the bottom layer of the Barents Sea in the summer season for the period 2004–2019
Authors: Ivshin V.  A. 
Published: December 2022

The aim: to determine the areas in the Barents Sea where the most significant changes in water temperature in the bottom layer occured over the last 15 years. Methods used: analysis of time series of water temperature in the bottom layer to identify trends in their structure, at grid nodes with steps of 10’ in latitude and 30’ in longitude; calculation of correlations with hydrometeorological parameters. Novelty: аreas with significant trends in water temperature in the bottom layer of the Barents Sea were identified on the basis of observations for 2004–2019, and trend coefficients were calculated. Result: for the investigated period, there were no significant changes in water temperature in the bottom layer in the central and southern parts of the Barents Sea. The area of positive trends was found off the western coast of the Novaya Zemlya Archipelago, with an increase in temperature by 0.1–0.2 °C per year. In the northern part of the sea, the area of decreasing trends in water temperature (by 0.1–0.2 °C per year) was identified. Practical significance: trend coefficients make it possible to estimate rates of changes in water temperature in the bottom layer, analyze features of year-to-year variability of water temperature, and consider the possible impact on ecosystem components.
Biological characteristics of Pacific salmon spawners of the Paramushir Island and Shumshu Island in 2021
Authors: Uglova T. Yu. , Marchenko S.  L. 
Published: December 2022

The purpose of these studies is to obtaining up-to-date information on the dynamics of spawning migration and the quality indicators of Pacific salmon on the Paramushir and Shumshu Islands (Northern Kuril Islands). Methods used: the work was carried out in accordance with the methods generally accepted in fisheries research. Scientific originality: for the first time in the last decade, data were collected on the dynamics of anadromous migration and on the biological parameters of the Pacific salmon of the Northern Kuriles. Result: up-to-date information on the timing of spawning migration and quality indicators of pacific salmon of the Northern Kuril Islands in 2021 is presented. Information about the temporal structure of the spawning stream has been obtained. Practical significance: the results will be used in the preparation of materials substantiating the forecasted volumes of pacific salmon catches in subsequent years, as well as in regulating the fishing of pacific salmon in the Northern Kuril Islands.
Students’ Phonological Awareness and Their Strategy in Pronuncing Words
Authors: Buana Tri Sekar , Irawan Lalu Ari 
Published: December 2022

The result of the study revealed that the students have difficulties in pronouncing words that wre categorized into three parts, those were consonant, vowel, and diphthong. In consonant, the students made errors /p/, /b/, /d?/, /z/, /f/, /v/, /d/, /s/, /r/, /k/, /?/, /t/, /ð/,/?/. In vowels, the students made errors /?/, /æ/, /e/, /?/, /?/, /?/, /i:/, /?/. In diphthong, the students made error /a?/, /??/, /??/, /??/, /a?/. Furthermore, the students’ strategy in their reading activity was categorized into three namely low, middle, and high categories. For low category, the strategy in reading activity was by checking the difficult word in a dictionary, asking the lecture how to pronoun the difficult word, and practicing to read the word continuously. For middle category, the strategy in reading activity was by doing repetition to every single word, listening the pronunciation of the words using u-dictionary, and always practicing to pronounce every single word. For high category, the strategy in reading activity was guessing based on their knowledge pronunciation and make a relation with the word that the same sounds.
PARA UMA LEITURA DAS FORMAS DE COMÉRCIO VAREJISTA NA CIDADE
Authors: Pintaudi Silvana Maria 
Published: December 2022

O destaque que a esfera do consumo adquire no seio da produção geral de nossa sociedade nos últimos trinta anos, em particular, sob certas circunstâncias revela que este momento da produção social parece ter deixado de ser um ato corriqueiro e necessário para a reprodução da vida, passando a ser o seu motivo. Considerando as formas comerciais varejistas existentes na cidade e sua apropriação no tempo, este artigo procura apontar elementos necessários para análise do espaço urbano destinado a essa finalidade, tendo como pressuposto que o desvendamento da sua natureza e finalidade não só vai muito além do simples ato de trocar mercadorias, como também manifesta a potência exercida pelo fascínio existente nas formas comerciais mais recentes ou atualizadas. Levando-se em conta que o espaço é revelador de um tempo que se materializa, uma análise profunda sobre a configuração e a apropriação de espaços comerciais pode nos revelar possíveis futuros.
GEOGRAFIA URBANA
Authors: Paviani Aldo 
Published: December 2022

A agenda nacional da Geografia Urbana inclui problemáticas existentes, indo às suas raízes e às soluções possíveis. Interessa estudar o papel do governo e deempresas na elevação educacional, na oferta de serviços sanitários e de saúde, no uso da terra urbana, na oferta de habitações e de transportes, e na geraçãode postos de trabalho. A meta para a Geografia Urbana seria analisar e mapear como as atividades geradas influem na urbanização. Nesse caso, valeria verificar as ações dos agentes urbanos: como o Estado atua, com seu aparato legislativo e coercitivo, na direção do controle e da normatização; como os agentes empresariais procuram as brechas para obter lucratividade, apresentando-se como construtores e intermediários entre demanda e oferta de habitações e de terrenos urbanos; como o cidadão, frequentemente tido apenas como “morador” ou “consumidor”, é o alvo das metas governamentais e empresariais, com impactos negativos para a população periferizada.
Analisis Kesulitan Mahasiswa dalam Menyelesaikan Soal Pertidaksamaan, Fungsi dan Limit pada Mata Kuliah Kalkulus
Authors: Mahuda Isnaini 
Published: December 2022

Penelitian ini bertujuan untuk menganalisis kesulitan-kesulitan yang dialami mahasiswa dalam menyelesaikan soal-soal pada materi pertidaksamaan, fungsi dan limit fungsi yang merupakan materi awal pada mata kuliah Kalkulus I. Penelitian ini termasuk penelitian deskriptif kualitatif dengan subyek penelitian mahasiswa semester I tahun akademik 2021/2022 Program Studi Statistika Fakultas Sains dan Teknologi Universitas Bina Bangsa yang berjumlah 11 orang. Teknik pengumpulan data yang digunakan yaitu tes, wawancara dan dokumentasi. Teknik analisis data dalam penelitian ini terdiri dari beberapa tahapan diantaranya yaitu 1) mengumpulkan dan memformulasikan data-data yang diperoleh dari subyek penelitian; 2) menganalisis letak dan jenis kesulitan yang dihadapi mahasiswa pada soal yang berikan; 3) penarikan kesimpulan dari hasil analisis data-data yang diperoleh. Dari hasil penelitian ini dapat disimpulkan bahwa kesulitan-kesulitan yang dihadapi mahasiswa dalam menyelesaikan soal-soal pertidaksamaan, fungsi dan limit fungsi terjadi karena : 1) mahasiswa tidak hafal mengenai sifat-sifat pertidaksamaan; 2) mahasiswa lupa mengenai aturan-aturan nilai mutlak; 3) mahasiswa kurang terampil dalam melakukan operasi hitung dasar; 4) mahasiswa lupa mengenai konsep domain natural dari suatu fungsi sederhana; 5) mahasiswa kurang paham konsep limit bentu tak tentu; 6) mahasiswa tidak terampil dalam melakukan operasi hitung pecahan; 7) mahasiswa tidak terampil dalam proses pemfaktoran polynomial; 8) mahasiswa kurang cermat/ teliti dalam menjawab soal.
Pemecahan Masalah Matematis Ditinjau dari Kemampun Dasar Matematika Siswa
Authors: Sunggiarti Sunggiarti , Jafar Jafar , Sahidin Latief 
Published: December 2022

kemampuan dasar matematika (KDM ) siswa kelas VIII SMP Negeri 10 Kendari. Jenis penelitian ini adalah penelitian deksriptif dengan menggunakan pendekatan kualitatif. Subjek dalam penelitian ini adalah 3 orang siswa kelas VIII3 yang masing-masing subjek mempunyai KDM tinggi, sedang, dan rendah. Penentuan subjek berdasarkan hasil TKDM. Prosedur pengumpulan data dalam penelitian ini menggunakan tes kemampuan dasar matematika (TKDM), tes pemecahan masalah matematis (TPMM) serta wawancara, adapun pengujian keabsahan data menggunakan triangulasi waktu. Berdasarkan hasil penelitian diketahui bahwa, tahapan pemecahan masalah matematis siswa: (1) tahap memahami masalah, SKT dan SKS dapat menuliskan unsur-unsur yang diketahui dan yang ditanyakan dengan lengkap. Sedangkan, SKR hanya menuliskan sebagian. (2) tahap merencanakan pemecahan masalah, SKT dan SKS dapat menuliskan sebagian rumus dari unsur yang diketahui dan unsur-unsur yang ditanyakan untuk menyelesaikan soal. Sementara, SKR sama sekali tidak dapat menuliskan (3) tahap melaksanakan rencana, SKT dengan tepat mensubtitusi informasi ke dalam rumus yang telah ditentukan. Sedangkan SKS kurang tepat mensubtitusi dan SKR tidak mensubtitusi (4) Tahap melihat kembali, SKT menuliskan caranya sendiri dalam memeriksa kembali hasil pekerjaan. Sedangkan, SKS dan SKR tidak menuliskan caranya sendiri.