bluuebunny/crossref_metadata_2025_split huggingface dataset:
Utilitas Pentagon Fraud Pada Fraudulent Financial Reporting Dan Impaknya Terhadap Kinerja Manajerial
Authors: Muhyi Muhyi - , Suratno Suratno - 
Published: June 2022

AbstractConsumer goods industry in Indonesia in 2015-2019 showed indications decline of PBV Values, this indicates has been a decline in shareholder confidence in managerial performance, one of which is due to management practicing fraudulent financial reporting (FFR). This study aims to investigate the effect of FFR on managerial performance and how it affects after being moderated by GCG. Second is to investigate and test the elements of the pentagon fraud that affect FFR. This research a purposive sampling technique using the WarpPLS-7.0 application with 175 sample. The results show that the initial FFR has a positive and significant effect on the PBV value, while GCG is not able to moderate the effect of FFR on the PBV value. Second, show that the variables of pressure, opportunity, rationalization and arrogance are proven to have an effect on FFR. While the competence variable was not proven to have an effect on FFR.Keywords: Fraudulent Financial Reporting; Good Corporate Governance; Managerial Perform; PBV; Pentagon Fraud. AbstrakIndustri consumer goods di Indonesia tahun 2015-2019 memperlihatkan indikasi penurunan nilai PBV, hal tersebut mengindikasikan telah terjadi penurunan kepercayaan pemegang saham terhadap kinerja manajerial salah satunya disebabkan manajemen melakukan praktik fraudulent financial reporting. Penelitian ini bertujuan untuk menginvestigasi dan menguji pengaruh fraudulent financial reporting terhadap kinerja manajerial serta bagaimana pengaruhnya setelah dimoderasi oleh GCG. Tujuan kedua, menginvestigasi dan menguji elemen-elemen pentagon fraud berpengaruh terhadap fraudulent financial reporting. Penelitian ini dilakukan dengan teknik purposive sampling dengan menggunakan aplikasi WarpPLS-7.0 dengan jumlah 175 sampel. Hasil pengujian regresi 1 menunjukan bahwa fraudulent financial reporting diawal berpengaruh positif dan signifikan terhadap nilai PBV, sedangkan GCG tidak mampu memoderasi pengaruh FFR terhadap nilai PBV. Hasil pengujian regresi 2 menunjukan bahwa variabel pressure, opportunity, rationalization dan arrogance terbukti berpengaruh terhadap fraudulent financial reporting. Sedangkan variabel competence tidak terbukti berpengaruh terhadap fraudulent financial reporting.Kata Kunci: Fraudulent Financial Reporting; Good Corporate Governance; Kinerja Manajerial; Pentagon Fraud; PBV.
Pengaruh Penguasaan Teknologi Informasi dan Prestasi Belajar Terhadap Kesiapan Kerja Siswa SMK
Authors: Nur’Aini Dea , Nikmah Choirul 
Published: June 2022

This research to find out: (1) the impact of mastery of information technology on the work readiness; (2) the impact of learning achievement on the work readiness; and (3) the impact of both mastery of information technology and learning achievement on the work readiness. This research employed a quantitative research and purposive random sampling, the sample of this research is consisting 128 students. Techniques of collecting data used were questionnaire and documentation. The data was analyzed using a multiple linear regression analysis techniques. The results of research were as follows: (1) Mastery of information technology is giving an impact on the work readiness; (2) Learning achievement is not giving an impact on the work readiness; (3) Mastery of information technology and learning achievement are giving an impact on the work readiness.ABSTRAKPenelitian ini bertujuan mengetahui: (1) pengaruh penguasaan teknologi informasi terhadap kesiapan kerja mahasiswa; (2) pengaruh prestasi belajar terhadap kesiapan kerja mahasiswa; (3) pengaruh penguasaan teknologi informasi dan prestasi terhadap kesiapan kerja. Penelitian ini menggunakan penelitian kuantitatif dan teknik purposive sampling dengan sampel berjumlah 128 mahasiswa. Teknik pengumpulan data menggunakan angket dan dokumentasi. Teknik analisis data menggunakan analisis linier regresi berganda. Hasil penelitian ini menunjukkan (1) Penguasaan Teknologi informasi memberikan pengaruh positif terhadap kesiapan kerja mahasiswa; (2) Prestasi belajar tidak memberikan pengaruh positif terhadap kesiapan kerja mahasiwa; (3) Penguasaan teknologi informasi dan prestasi belajar memberikan pengaruh positif terhadap kesiapan kerja mahasiswa.
Kontribusi prestasi belajar mata pelajaran produktif dan bimbingan karier terhadap kesiapan kerja siswa sekolah menengah kejuruan
Authors: Sari Pratita Permata , Sontani Uep Tatang 
Published: June 2022

The low work readiness of vocational high school (SMK) graduates is a problem that has not been resolved to date, it is indicated by the low absorption capacity of SMK graduates nationally and regionally. This condition is thought to have something to do with weak learning achievement in productive subjects and career guidance. On the basis of this, the researcher intends to investigate and analyze the contribution of learning achievement factors for productive subjects and career guidance factors to vocational student work readiness. For this reason, the authors extracted data from class XII students of the Office Automation and Management Expertise Program (OTKP) at a vocational school in Bandung using a questionnaire as a data collection instrument. Furthermore, the data is processed using SPSS version 25 software. From the results of the data processing, it is obtained information that both partially and simultaneously learning achievement in productive subjects and career guidance have a positive and significant correlation to student work readiness. This can be interpreted that learning achievement in productive subjects and career guidance has a positive and significant contribution to vocational students 'job readiness or it can be said that learning achievement in productive subjects and career guidance functions as a contributing factor to students' job readiness.ABSTRAKRendahnya kesiapan kerja lulusan sekolah menengah kejuruan (SMK) merupakan masalah yang tak kunjung terselesaikan sampai saat ini, hal tersebut diindikasikan dengan rendahnya daya serap lulusan SMK secara nasional maupun regional. Kondisi demikian diduga ada kaitannya dengan prestasi belajar mata pelajaran produktif dan bimbingan karir yang masih lemah. Atas dasar hal tersebut peneliti bermaksud untuk melakukan investigasi dan menganalisis tentang kontribusi faktor prestasi belajar mata pelajaran produktif dan faktor bimbingan karier terhadap kesiapan kerja siswa SMK. Untuk hal tersebut penulis menggali data dari para siswa kelas XII Program Keahlian Otomatisasi dan Tata Kelola Perkantoran (OTKP) pada salah satu SMK di kota Bandung dengan menggunakan angket sebagai instrumen pengumpul datanya. Selanjutnya data tersebut diolah dengan menggunakan software SPSS versi 25. Dari hasil pengolahan data tersebut diperoleh informasi bahwa baik secara parsial maupun secara simultan prestasi belajar mata pelajaran produktif dan bimbingan karier berkorelasi positif dan signifikan terhadap kesiapan kerja siswa. Hal tersebut dapat diartikan bahwa prestasi belajar mata pelajaran produktif dan bimbingan karier berkontribusi positif dan signifikan terhadap kesiapan kerja siswa SMK atau dapat dikatakan bahwa prestasi belajar mata pelajaran produktif dan bimbingan karier berfungsi sebagai faktor kontributor kesiapan kerja siswa.
Peran pemberdayaan dalam meningkatkan kinerja guru
Authors: Maulida Weni , Rasto Rasto 
Published: June 2022

The problem that becomes this study is that teacher performance is not optimal, marked by the fluctuation of teacher performance values seen from the Teacher Performance Assessment. Analysis of the effect of empowerment on teacher performance is the aim of the research conducted. To answer this problem, the authors used a survey explanatory method and a questionnaire as a means of collecting data with a rating scale model. The author took 41 teachers in a private vocational high school in Cimahi City as respondents who were the population in this study. The data analysis technique taken by the author is simple regression analysis. The results showed that empowerment had a positive and significant effect on teacher performance in the moderate category. Therefore, increasing empowerment is one thing that can be done so that teacher performance can increase.ABSTRAKPermasalahan yang menjadi kajian ini adalah kinerja guru yang belum optimal, ditandai dengan fluktuatifnya nilai kinerja guru dilihat dari Penilaian Kinerja Guru. Analisis pengaruh pemberdayaan terhadap kinerja guru merupakan tujuan dari penelitian yang dilakukan. Untuk menjawab persoalan tersebut, penulis menggunakan metode survey explanatory dan kuesioner sebagai alat pengumpulan data dengan model rating scale. Penulis mengambil 41 guru di salah satu Sekolah Menengah Kejuruan Swasta di Kota Cimahi sebagai responden yang merupakan populasi dalam penelitian ini. Teknik analisis data yang diambil oleh penulis yaitu analisis regresi sederhana. Hasil penelitian menunjukkan bahwa pemberdayaan memiliki pengaruh positif dan signifikan terhadap kinerja guru dengan kategori sedang. Oleh karena itu, peningkatan pemberdayaan menjadi salah satu yang bisa dilakukan agar kinerja guru dapat meningkat.
KOMPETENSI PROFESIONAL DAN KREATIVITAS MENGAJAR GURU, DAMPAKNYA PADA PENINGKATAN KOMPETENSI KEWIRAUSAHAAN SISWA SMK NEGERI BIDANG KEAHLIAN BISNIS DAN MANAJEMEN DI KOTA BANDUNG
Authors: Supardi Endang , Mulyati Sri , Mahendra Gelar 
Published: June 2022

Thes journal discusses the professional competence and teaching creativity of teachers which are variables felt to have an effect on students' entrepreneurial competence. Based on identification and analysis through multiple regression, data were obtained from the results of a survey in the form of a questionnaire on 92 class XII students at State Vocational Schools in the field of business and management expertise in Bandung City. The results show that the teacher's teaching creativity has a positive effect on entrepreneurial competence partially and simultaneously, while the professional competence of teachers has no influence on the entrepreneurial competence of students, the conclusions of this journal will provide a linkage to teachers and students in the teaching and learning process of the classroom, and is also useful as a observation so that teachers further develop professional competence and teacher teaching creativity that has the potential to affect the entrepreneurial competence of students to be more optimal.ABSTRAKJurnal ini membahas mengenai kompetensi profesional dan kreativitas mengajar guru yang menjadi variabel dirasa berdampak pada kompetensi kewirausahaan siswa. Berdasarkan indentifikasi dan analisis melalui regresi ganda, data diperoleh dari hasil survey berupa angket pada 92 siswa kelas XII di SMK Negeri bidang keahlian bisnis dan manajemen di Kota Bandung. Hasil menunjukan bahwa kreativitas mengajar guru berdampak positif pada kompetensi kewirausahaan secara parsial dan secara simultan, sedangkan kompetensi professional guru tidak memiliki pada kompetensi kewirausahaan siswa, kesimpulan dari jurnal ini akan memberikan keterkaitan pada guru dan siswa dalam proses belajar mengajar di kelas, dan juga berguna sebagai peninjauan agar guru lebih mengembangkan kompetensi profesional dan kreativitas mengajar guru yang berpotensi berpengaruh pada kompetensi kewirausahaan siswa agar lebih optimal.
Cholecystectomy under epidural anesthesia in elderly patients with significant comorbid conditions
Authors: USTA Mehmet Arif , TAYAR Serkan , REİS Murat Emre , ULUŞAHİN Mehmet , ALHAN Etem 
Published: June 2022

Purpose: The aim of this study was to evaluate the surgical treatment of gallstone disease with open cholecystectomy under epidural anesthesia in elderly patients with significant comorbid conditions.
Materials and Methods: We retrospectively analyzed 80 consecutive elderly patients over 65 years of age with significant comorbid conditions who underwent open cholecytectomy under epidural anesthesia for the surgical treatment of gallstone disease between January 1, 2009 and December 31, 2019, all performed by one surgeon.
Results: Mean age was found 77 ± 16 years. Fifty of the patients (62.5%) were females. Forty-seven patients (58.75%) showed an American Society of Anesthesiologist Physical Status (ASA, PS) of 3. The most frequently associated comorbidity involved the cardiovascular system (46 patients, 57.5%). Surgical indications were acute cholecystitis (AC) in 37 patients (46.25%) and chronic cholecystitis in 32 patients (40%). Mean operation time was 55 ± 22 minutes. Hospital stay was mean 12 ± 5 days. Total complication rate was 38.75%, and pulmonary complication was the most frequently encountered (13.75%). 30-day mortality was seen in 5 patients (6.25%).
Conclusion: In older, high-risk gallstone patients, an open cholecystectomy with epidural anesthesia may be recommended. For this patient population, the mortality and morbidity rates are acceptable.
Velocity Contrast across the Zhaotong-Ludian Fault in Southwest China from the Analysis of Fault Zone Head Waves and TeleseismicP-Wave Arrivals
Authors: Zheng Xian , Zhao Cuiping , Qiu Hongrui , Niu Fenglin , Zhao Ce 
Published: June 2022

AbstractWe image the Zhaotong-Ludian fault (ZLF) in the southeastern margin of the Tibetan plateau (SE Tibetan plateau) using waveforms from local and teleseismic earthquakes recorded by 14 seismic stations. We identify two types of fault zone head wave (FZHW) from two clusters of earthquakes by applying an automatic picking algorithm and a horizontal particle motion analysis. The first type of FZHWs shows a linear time–distance moveout and is only observed at stations on the southeast side of the fault in the northeastern section of the ZLF. The moveout slope suggests an average cross-fault velocity contrast of ∼2.5%. The second type of FZHWs exhibits a constant moveout and is recorded by stations on both sides of the ZLF in the southwestern section from a cluster of earthquakes located in a low-velocity zone. The difference in cross-fault velocity contrast between the northeast and southwest segments of the ZLF is also confirmed by teleseismic P-wave travel-time data. We attribute the prominent velocity contrast in the northeast section to a lithological difference between the South China block in the southeast and the Daliangshan subblock on the northwest side of the fault. The striking difference between the northeast and southwest sections also implies that earthquakes nucleating in one segment would hardly rupture through the entire fault, which can significantly affect our estimates of the maximum magnitude of future earthquakes occurring on the fault.
Job Stress among Workers Exposed to Extremely Low Frequency Electric and Magnetic Fields in a Combined Cycle Power Plant
Authors: Ebrahimzadeh Abarghoee Sara , Halvani Gholam Hossein , Kargar-Shouroki Fatemeh , Mihanpour Hamideh , Madadizadeh Farzan 
Published: June 2022

Introduction: Exposure to the low frequency electric and magnetic fields (ELF-EMF) is very common in workers occupied in the combined cycle power plant during work shifts The present study aimed to measure ELF-EMF flux density among shift and non-shift workers, determine job stress among workers and office workers, and identify major factors associated with job stress in the studied groups.
Materials and Methods: In this cross-sectional study, the exposed group was divided into 75 shift workers and 75 non-shift workers. Seventy-five office workers were selected as the reference group. The participants’ exposure to ELF-EMF was measured by the EMF-828 device. In addition, Osipow Occupational Stress Questionnaire was used to assess the participants’ stress levels.
Results: Maximum levels of ELF-EMF among shift workers, non-shift workers, and office workers were 28.67 μT, 23.43 μT, and 0.06 μT, respectively. Although the explosion rate to ELF-EMF was higher in the shift and non-shift workers than the office one's, this rate in both of them were lower than the recommended limit as suggested by the American Conference of Governmental Industrial Hygienists (ACGIH). The highest stress score was related to shift workers exposed to ELF-EMF, in which 42.7% of them experienced moderate to high levels of job stress. Multivariate linear regression analysis showed a significant association between shift work and exposure to ELF-EMF with increased stress.
Conclusion: The findings suggested that exposure to ELF-EMF, even at low intensities, is associated with increased stress. Moreover, Shift work is another risk factor for stress.
Investigation of Corrosion and Scaling Potential in Drinking Water in Rafsanjan, Iran
Authors: Eslami Hadi , Ayeneh Heidari Fatemeh , Salari Mahnaz , Esmaeili Abbas , Nassab Hosseini Abdolreza , Dolatabadi Maryam 
Published: June 2022

Introduction: Corrosion and scaling are important factors affecting drinking water quality, causing health and economic problems. This study aimed to investigate the indicators of corrosion and scaling in Rafsanjan drinking water.
Materials and Methods: The present descriptive cross-sectional study was conducted in winter 2018 and spring 2019 in Rafsanjan. The 56 samples were randomly taken from the drinking water distribution and transmission networks. Physicochemical parameters, such as pH, temperature, total dissolved solids (TDS), total hardness (TH), calcium hardness (CH), electrical conductivity (EC), and alkalinity were measured. Finally, corrosion and scaling indices, including langelier index (LI), ryznar index (RI), aggressiveness index (AI), and Puckorius index (PI) were calculated and analyzed.
Results: The mean temperature, pH, CH, TH, TDS, alkalinity, and EC were 17.79 ± 0.80 °C, 8.08 ± 0.11, 56.34 ± 2.72 mg/L.CaCO3, 140.86 ± 6.81 mg/L.CaCO3, 530 ± 110 mg/L, 181.21 ± 13.65 mg/L, and 840 ± 180 µs/cm, respectively. The mean corrosion and scaling indices, including LI = 0.18 ± 0.12, RI = 7.72 ± 0.14, AI = 12.09 ± 0.11, and finally PI = 7.96 ± 0.10 were obtained.
Conclusion: Based on the obtained data, drinking water in the transmission and distribution network of Rafsanjan has scaling properties. Water scaling and deposition causes problems, such as blockage of water transmission and distribution pipes, reduction of flow rate and increase of pressure drop in the network, and finally increase of water facilities operation costs. Therefore, measures should be considered to control the scaling of water in this region.
Biodecolourization of Azo Dye under Extreme Environmental Conditions via Klebsiella quasipneumoniae GT7: Mechanism and Efficiency
Authors: Karimzadeh Maryam , Bagheri Lotfabad Tayebe , Heydarinasab Amir , Yaghmaei Soheila 
Published: June 2022

Introduction: Biodegradation of azo dyes under harsh environmental conditions has been of great interest for the treatment of colored effluents. The present study aims to evaluate Klebsiella quasipneumoniae GT7 for degrading azo dye Carmoisine under extreme pH conditions and high salinity.
Materials and Methods: The growth profiles of bacteria were compared under different conditions of salinity and pH, using the optical density and viability measurements. Kinetic patterns of decolourization by GT7 were investigated under different concentrations of NaCl and/or pH, through the spectrophotometry method. Moreover, thin layer chromatography (TLC) was used to evaluate the biotransformation of Carmoisine into aromatic amines. Scanning electron microscopy (SEM) was carried out to analyze any morphological changes in bacteria under stress conditions.
Results: GT7 showed OD-based growth and sustainable viability under [NaCl] ≤ 15% and/or initial pH between 3-11. The viable but nonculturable (VBNC) state explained the bacteria's survival under attenuated growth due to bacterial inefficiency to maintain cytoplasmic osmotic balance, vital turgor pressure, and pH homeostasis. Biodecolourization was accomplished during 48h, where Carmoisine was 50mg/l, [NaCl] ≤ 20%, and/or initial was pH 5-11. TLC, OD600nm and pH measurements as well as visual observation of bacterial pellets at the end of the decolourization confirmed biodegradation as the dominant mechanism, except for pH 3, where dye was removed via adsorption to the cell surface. SEM showed morphological alteration of GT7 from rod to coccoid shape as an approach to resist the harsh conditions ratio.
Conclusion: GT7 is shown as an efficient strain for azo dye degradation in harsh environmental conditions.
Degradation of High-Concentration of Perchloroethylene from Aqueous Solution Using Electro-Fenton Process
Authors: Dolatabadi Maryam , Ghorbanian Akram , Ahmadzadeh Saeid 
Published: June 2022

Introduction: Perchloroethylene (PCE) is one of the most well-known chlorinated organic compounds recently detected in aqueous environments. The presence of PCE in aquatic ecosystems has caused many health problems and environmental challenges. Therefore, its removal and treatment from aqueous environments are essential.
Materials and Methods: The electro-Fenton (EF) process was carried out in a cylindrical reactor containing 250 mL contaminated water with PCE. The effects of parameters, including solution pH (3-12), current density (2-10 mA cm-2), H2O2 concentration (20-70 µL H2O2 per 250 mL sample.), PCE concentration (5-50 mg L-1), and electrolysis time (1-15 min) on PCE degradation were investigated. The kinetics and radical’s scavenger of the EF process were examined to detect the exact mechanism of PCE degradation.
Results: The degradation of the PCE of 98.1% was obtained in the optimum condition, including solution pH of 5, the current density of 8 mA cm-2, H2O2 concentration of 50 µL per 250 mL sample, PCE concentration of 15 mg L-1, and electrolysis time of 10 min. The kinetics studies of the EF process indicated that the obtained results were in satisfactory agreement with the first-order model (R2 = 0.9858, Kapp = 0.2822). Also, the addition of ethanol and tertiary butanol caused an inhibiting effect.
Conclusion: The EF process was effectively applied to degrade PCE from polluted water as an efficient technique. The obtained results indicated that the generation of •OH throughout the EF process was the key mechanism that controlled the EF process.