bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model
Authors: Musyaffi Ayatulloh Michael 
Published: September 2022

AbstrakCloud Computing telah menghadirkan kerangka model bisnis baru yang mampu mengubah pengembangan ilmu akuntansi yaitu Cloud Accounting. Hadirnya model bisnis baru ini memunculkan penyesuaian sehingga terjadi hambatan dalam implementasi cloud Accounting. Riset ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kesuksesan dan penerimaan Cloud Accounting khususnya terhadap calon akuntan dengan menggunakan teori kesuksesan sistem informasi dan UTAUT 2. Penelitian ini berfokus pada calon akuntan yaitu mahasiswa yang telah menggunakan Cloud Accounting. Sebanyak 126 sampel dipilih berdasarkan calon akuntan yang telah menggunakana Cloud Accounting. Data disebar melalui Kuesioner online dengan menggunakan google form. Kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan menggunakan Smartpls. Hasilnya, variabel Performance Expectancy serta variabel Effort Expectancy memiliki dampak terhadap User Satisfaction. Namun justru tidak memiliki pengaruh yang signifikan terhadap Behavioural Intention. Sementara User Satisfaction memiliki pengaruh terhadap Behavioural Intention. Temuan penelitian ini adalah bahwa dalam perpspektif calon akuntan, tingkat kepuasan terlebih dahulu harus dipuaskan, baru kemudian para calon akuntan ini dapat terus menerus untuk menggunakan cloud accounting. Kata kunci: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT AbstractCloud Computing has presented a new business model framework that is able to change the development of accounting science, namely Cloud Accounting. The presence of this new business model has led to adjustments resulting in obstacles in the implementation of cloud accounting. This research aims to find out what factors influence the success and acceptance of Cloud Accounting, especially for prospective accountants using information systems success model and UTAUT 2. This research focuses on prospective accountants who used Cloud Accounting. A total of 126 samples were selected based on prospective accountants who have used Cloud Accounting. Data distributed by online questionnaire using Google form. Then analyzed using the Partial Least Square (PLS) method using Smartpls. The result of this research show that Performance Expectancy and Effort Expectancy have an impact on User Satisfaction. But it does not have a significant effect on Behavioral Intention. While User Satisfaction has high influence on Behavioral Intention. The findings of this research are that in the perspective of prospective accountants, the level of satisfaction must first be satisfied, then the prospective accountants can continue to use cloud accountingKeywords: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT
Sistem Pendidikan Tarekat Syattariyah di Nagari Ulakan pada Abad 21
Authors: Masela Adipura Pedro , Rivauzi Ahmad 
Published: September 2022

This study aims to examine the education system of Syattariyah Tarekat in Nagari Ulakan in the 21st century. The method used in this study is qualitative with a phenomenological approach. This research was conducted in Nagari Ulakan. Data was collected by interview, observation, and documentation methods. The data that has been collected is then analyzed by data reduction, data presentation, and drawing conclusions. Validation of the data in this study using triangulation of sources, in which researchers compare data or information obtained in the field and then compare it with books, journals and all references related to the tarekat syattariyah education system. The results of the study show that the Syattariyah tarekat education system in Ulakan is still guided by the Syattariyah council professor in Indonesia, named Sheikh Abdurrauf as-Singkili, in the 21st century. Although in reality, on the ground there are some things that are slightly different from what Sheikh Abdurrauf as-Singkili formulated, this does not become an obstacle or reduce the interest of the Ulakan community to continue to study and adhere to the teachings.
FDRL Approach for Association and Resource Allocation in Multi-UAV Air-To-Ground IoMT Network
Authors: Abegaz Mohammed , Erbad aiman , Nahom Hayla , Albaseer Abdullatif , Abdallah Mohamed , Guizani Mohsen 
Published: September 2022

<p>In 6G networks, unmanned aerial vehicles (UAVs) can serve as aerial flying base stations (AFBS) with aerial mobile edge computing (AMEC) server capabilities. AFBS is an increasingly popular solution for delivering time-sensitive applications, extending network coverage, and assisting ground base stations in the healthcare systems for remote areas with limited infrastructure. Furthermore, the UAVs are deployed in the healthcare system to support the Internet of medical things (IoMT) devices in data collection, medical equipment distribution, and providing smart services. However, ensuring the privacy and security of patients' data with the limited UAV resources is a major challenge. In this paper, we present a federated deep reinforcement learning framework for resource allocation in UAV-enabled healthcare systems, where IoMT devices send their trained model parameters without transmitting sensitive raw data to the AMEC server. In the proposed framework, the IoMT device is associated with AFBS based on the quality of the data and its demand in order to maximize learning efficiency and accuracy. This work aims to minimize the computation costs of the IoMT devices while considering UAV resources and the fairness of UAV coverage. Simulation results prove that our proposed algorithm outperforms other baseline algorithms in learning accuracy and computational cost.</p>
Revisit Impedance-Based Stability Analysis of VSC-HVDC System
Authors: Tan yu 
Published: September 2022

<p>According to different partitioning styles, there exist different impedance-based stability analysis methods for complex systems such as voltage source converter (VSC)-based high-voltage direct current (HVDC) systems. Thus, the determination of the partitioning method is of importance in impedance-based stability analysis. However, how to partition a complex system is not paid much attention in the past. In this paper, the partitioning problems are revisited and a set of practical partitioning principles are proposed. Based on the principles, the VSC-HVDC system is partitioned into five parts, satisfying simplicity and integrity. In addition, the methods to form the equivalent circuits of the sub-systems are given and the equivalent circuits of the sub-systems are built, which is helpful to obtain the input-output models of the sub-systems. Furthermore, a stability criterion by directly applying argument principle is used instead of the generalized Nyquist criterion (GNC), which could avoid the calculation of eigenvalue transfer functions, especially when a large number of sub-systems are involved. Finally, the correctness of the impedance-based stability analysis method is verified by control hardware-in-loop (CHIL) experimental results. </p>
Tata Kelola Air Dalam Prespektif Islam
Authors: Hendriyani Yeni , Ridwan Ahmad Hasan 
Published: September 2022

Water is one of the most important natural resources in human life. You can imagine what life would be like if there was no water. The rate of population growth which is inversely proportional to the availability of water has caused a water crisis. The water crisis has made people aware of the need for efforts to raise awareness about the importance of water and its maintenance. Water as one of the fulfillment of needs, as well as a means of worship requirements. To what extent Islam views water as a very urgent resource, it can be seen from the explanation of the rules for managing these resources.
The research method this time is a qualitative research that emphasizes research that uses library materials as the main source (data). From this presentation, it can be seen that both Islam and the rule of law in Indonesia place water as a very important resource.
Faktor-faktor Penyebab Perceraian Dalam Perspektif Hukum Keluarga Antar Madzhab Islam Dan Realita Sosial
Authors: Kusmardani Alex , Syafe'i Abdulah , Saifulah Usep , Syarif Nurrohman 
Published: September 2022

Artikel ini bertujuan untuk mengetahui faktor penyebab perceraian. Penelitian ini adalah penelitian pustaka jenis penelitian yang digunakan adalah penelitian yurisid normatif dan tipe penelitiannya adalah tipe penelitian deskriptif analitik. Pendekatan masalah yang digunakan adalah pendekatan yuridis normatif interdisipliner. Hasil Perceraian adalah melepaskan ikatan perkawinan atau mengakhiri hubungan pernikahan faktor penyebab perceraian adalah Ekonomi, Nusyuz dan Kekerasan Rumah Tangga, Ketidak setiaan suami istri dalam menjalani rumah tangga, Pernikahan Paksa Tanpa Cinta Serta Ketidak cocokan dalam Membangun Keluarga, Terjadinya Perselisihan (Syiqaq) Yang terus menerus, Perceraian Komunitas, Murtad, Perbedaan Agama dan Idiologi
Validity evidence for the Quality of Assessment for Learning score: a quality metric for supervisor comments in Competency Based Medical Education
Authors: Woods Rob , Singh Sim , Thoma Brent , Patocka Catherine , Cheung Warren , Monteiro Sandra , Chan Teresa M 
Published: September 2022

Background: Competency based medical education (CBME) relies on supervisor narrative comments contained within entrustable professional activities (EPA) for programmatic assessment, but the quality of these supervisor comments is unassessed. There is validity evidence supporting the QuAL (Quality of Assessment for Learning) score for rating the usefulness of short narrative comments in direct observation.
Objective: We sought to establish validity evidence for the QuAL score to rate the quality of supervisor narrative comments contained within an EPA by surveying the key end-users of EPA narrative comments: residents, academic advisors, and competence committee members.
Methods: In 2020, the authors randomly selected 52 de-identified narrative comments from two emergency medicine EPA databases using purposeful sampling. Six collaborators (two residents, two academic advisors, and two competence committee members) were recruited from each of four EM Residency Programs (Saskatchewan, McMaster, Ottawa, and Calgary) to rate these comments with a utility score and the QuAL score. Correlation between utility and QuAL score were calculated using Pearson’s correlation coefficient. Sources of variance and reliability were calculated using a generalizability study.
Results: All collaborators (n = 24) completed the full study. The QuAL score had a high positive correlation with the utility score amongst the residents (r = 0.80) and academic advisors (r = 0.75) and a moderately high correlation amongst competence committee members (r = 0.68). The generalizability study found that the major source of variance was the comment indicating the tool performs well across raters.
Conclusion: The QuAL score may serve as an outcome measure for program evaluation of supervisors, and as a resource for faculty development.
Kebijakan Hukum Pidana dalam Tindak Pidana Pencucian Uang di Pasar Modal
Authors: Daud Brian Septiadi , Jaya Nyoman Serikat Putra 
Published: September 2022

Pencucian uang merupakan kejahatan yang memberikan dampak dalam pembangunan dan kesejahteraan sosial. Kejahatan ini juga menjadi perhatian dunia secara nasional dan internasional. Tujuan Penelitian ini untuk mengetahui bagaimana proses tindak pidana pencucian uang di dalam pasar modal dan untuk mengetahui bagaimana aplikasi penegakan hukum dalam penanggulangan tindak pidana pencucian uang di pasar modal. Metode penelitian yang digunakan adalah metode pendekatan secara yuridis normatif. Dimana pendekatan yuridis atau pendekatan perundang-undangan dan suatu pendekatan yang melihat hal-hal yang berkaitan dengan hukum, baik hukum formil ataupun non formil dan menganalisis data primer dan data sekunder. Pendekatan normatif merupakan pendekatan yang dilakukan secara konseptual, pendekatan terhadap undang-undang, pendekatan kasus, dan pendekatan perbandingan. Hasil penelitian Pencucian uang di pasar modal dapat terjadi dengan proses-proses, proses Placement, proses Layering, dan proses Integration melalui pasar modal. Penegakan hukum pidana yang rasional terdiri dari, Tahap Formulasi, Tahap Aplikasi, dan Tahap Eksekusi.
Strategi Pengembangan Usaha Milik Desa Studi Kasus Bumdes Pudungsari Klaten Jawa Tengah
Authors: Ayudyah Eka Apsari  , Diyah Dwi Nugraheni  , Hanuring Ayu  
Published: September 2022

Usaha milik desa sebagai salah satu kegiatan bagi tingkat desa, juga dapat menjadi sumber pemasukan bagi peningkatan fasilitas maupun layanan pada tingkat desa. Badan usaha milik desa merupakan badan usaha selayaknya badan usaha milik negara atau BUMN. Permodalan badan usaha milik desa berasal dari pemerintah kabupaten yang disalurkan melalui pemerintah desa. Desa Pudungsari, sebagai desa yang memiliki mata pencaharian utama petani, pedagang dan pegawai. Sebagai wilayah yang mata pencaharian utama sebagai petani, Desa Pudungsari memanfaatkan kesempatan dan peluang dalam pendirian BUMDes dalam bidang pertanian. Dengan beberapa hasil analisa SWOT yang terjadi, maka tersusun beberapa strategi yang muncul
Pemanfaatan Wadah Telur Dan Air Leri Pada Tanaman Bawang Merah (Allium Ascalonicum L.) di Gampong Cot Jambo Aceh Besar
Authors: Dewi Yana  , Mulyanti  
Published: September 2022

Pemanfaatan wadah telur untuk bercocok tanam sayuran sebagai pengganti tanah pada tanaman bawang merah dan air leri sebagai pupuk organik yang ramah lingkungan sehingga tidak menimbulkan resistensi, resurgensi dan tidak meninggalkan residu di alam. Hasil observasi dari potensi Gampong Cot Jambo menunjukkan bahwa cocok untuk diperkenalkan wadah telur dan air leri untuk penanaman tanaman bawang merah yang ramah lingkungan, mudah untuk didapat dan tak banyak habis modal. Metode yang digunakan adalah pendidikan masyarakat dan pelatihan, pendidikan masyarakat dilakukan dengan menjelasan mengenai pengetahuan tentang pemanfaatan wadah telur dan air leri, Pelatihan dilakukan dengan mempraktikkan langsung pembuatan wadah telur dan air leri sebagai pupuk organik cair. Setelah diperkenalkan wadah telur dan air leri sebagai pupuk organik, masyarakat khususnya para petani digampong tersebut sangat tertarik. Faktor pendukung yaitu pupuk organik dari air leri sangat cocok untuk tanaman bawang merah dan semua jenis sayuran lainnya.
Bagaimana Mempertahankan Kualitas Produksi UMKM Wilayah Kelurahan Krendang Kecamatan Tambora, Jakarta Barat.
Authors: Lukito Nico , Santosa Wahyuningsih , Ekawanto Iwan , Chandra Kristian 
Published: September 2022

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk untuk menunjang peningkatan dan pemberdayaan kegiatan usaha skala kecil dan menengah (UMKM) ini adalah untuk lebih meningkatkan pemahaman dan kesadaran peserta akan pentingnya lebih memahami kualitas produksi sehingga diharapkan UMKM dapat kompetitif di pasar. Kualitas sesuai dalam fungsi/penggunaan dimana produk dapat digunakan sesuai maksud/tujuan dan fungsinya. Berorientasi pada pemenuhan harapan konsumen/pelanggan dan kesesuaian dengan kebutuhan. Produk memenuhi spesifikasi kebutuhan dari konsumen, meliputi ketersediaan pengiriman/penyampaian, kehandalan, pemeliharaan, efektifitas biaya. Kegiatan dilakukan hanya dalam bentuk penyuluhan dan pelatihan. Pelaku UMKM yang mengikuti kegiatan ini merupakan pengusaha mikro kecil dan pengelola RPTA Krendang, Wilayah Kelurahan Krendang, Kecamatan Tambora, Jakarta Barat. Peserta penyuluhan dan pelatihan berjumlah 21 orang, dimana para peserta ini sangat antusias mengikuti kegiatan ini, hal ini dapat dilihat pada waktu diskusi tanya jawab.
The Profit Function Analysis Of Corn Farming In Bengkulu Province
Authors: Sayuti Julia Tridamayanti , Sukiyono Ketut , Irnad Irnad 
Published: September 2022

This aim of the study was 1) Analyze the profit received by corn farmers in Bengkulu Province, 2) Analyze the factors that affect the profits of corn farmers in Bengkulu Province. The method used in this study are descriptive method, analysis of farm costs and analysis of the profit function of Cobb-Douglass Unit Output Price (CD UOP), then using Shazam version 10 to see the factors that affect corn farming profits. In this study the determination of the sample using the census method. The results of this study indicate that the average profit of corn farmers in Bengkulu Province is Rp. 4.495.218,99/UT or Rp. 5.736.938,55/ha. Factors that have a real negative effect on corn farming profits in Bengkulu Province are the price of liquid pesticides (HPC) and men's labor wages (UTKP), while factors that have a negative and unreal effect are the price of phonska fertilizer (HP). While the factor that has a positive effect on the profit of corn farming in Bengkulu Province is land area (LL).
Keywords: Corn farming, profit function, cobb douglass
Stokların VUK, TMS 2 ve BOBİ FRS Açısından Karşılaştırılması: Bir Uygulama
Authors: AYDIN Yüksel , ÇERİKCİOĞLU ÇELİK Görkem 
Published: September 2022

Küreselleşme her alanda olduğu gibi sosyal bir bilim olan muhasebe alanında da önemli ihtiyaçlar ortaya çıkarmıştır. İşletmelerde küreselleşmenin etkisiyle hızla değişim gösteren konjonktüre uyum sağlanabilmesi için muhasebe kural ve uygulamalarının düzeltilmesi ihtiyacı ortaya çıkmıştır. Dolayısıyla stoklara ilişkin muhasebe işlemlerinin belirli bir standarda dayandırılması amaçlanmıştır. Stoklar konusu Vergi Usul Kanunu (VUK) Hükümleri, Türkiye Muhasebe Standartları (TMS) 2, Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) bölüm 6 kapsamında ele alınmıştır.
Çalışmada, öncelikle stokların TMS 2 standardı, VUK ve BOBİ FRS açısından karşılaştırılmasına değinilmiş, düzenlemeler arasındaki benzerlikler ve farklılıklar üzerinde durulmuştur. Düzenlemelerin genel hatlarıyla uyumlu olmasının yanı sıra bazı temel farklılıkların da olduğu tespit edilmiştir. Bu farklılıkların temelde; stoklar içerisindeki borçlanma maliyetleri ile kur farkları, stok maliyetlerinde yer alan vade farkları, stokların değerlemesi, kapsamına göre maliyet yöntemleri hususlarında olduğu görülmüştür.
Çalışmada; TMS 2, VUK ve BOBİ FRS’nin stoklara ilişkin hükümleri karşılaştırılarak aralarındaki temel farklılıklar doğrultusunda TMS 2 standardı, VUK ve BOBİ FRS’nin bir üretim işletmesinin bilanço ve gelir tablosu kalemlerine etkisinin tespit edilmesi amaçlanmıştır. Bu amaç doğrultusunda, çalışmada seçilen yöntem, olay (vaka) çalışması yöntemi olup, bu yöntemin yanı sıra gözlem ve mülakat yöntemlerine de yer verilmiştir. Çalışmada, standartların uygulanmasıyla birlikte işletmenin bilanço ve gelir tablosu kalemlerinin değişiklik gösterdiği sonucuna ulaşılmıştır.
Covid-19 Ortamında Yüz Yüze Eğitime Yönelik Tutum Ölçeği Geliştirilmesi
Authors: DEMİR Gülay , ARSLAN Rahim 
Published: September 2022

Covid-19 salgını tüm dünyada sosyal hayatın tüm aşamalarını olumsuz şekilde etkilemiştir. Özellikle yakın temas nedeniyle bulaşı riskinin en fazla olduğu ortamlardan biri olan eğitim kurumları ilk tedbirlerin uygulandığı alanlar olmuştur. Bu kapsamda YÖK tarafından Mart 2019’dan itibaren tüm üniversitelerde uzaktan eğitim kararı alınmıştır. Geniş çaplı tedbirlerin alınması ve aşı uygulaması ile salgının kısmen kontrol altına alınması ile birlikte 2021 güz döneminde birçok üniversitede yüz yüze eğitime tekrar başlanmıştır. Maske-mesafe-temizlik ilkeleri doğrultusunda öğrenciler salgın döneminde yüz yüze eğitime uyum sağlamaya çalışmışlardır. Böyle bir ortamda öğrencilerin yaşadıkları kaygılardan hareketle, bu çalışmada öğrencilerin salgın ortamında yüz yüze eğitime yönelik tutumlarının belirlenmesi amacıyla ölçek geliştirilmesi amaçlanmıştır.
Bu amaçla ilk aşamada 30 maddeden oluşan taslak ölçek oluşturulmuştur. Ölçeğe ilişkin KMO değeri 0.884 ve küresellik testi anlamlı olarak elde edilmiştir. AFA neticesinde 3 faktörlü, 15 maddelik yapı elde edilmiştir. Bu yapıya ilişkin toplam varyans %64.133, faktör yüklenim değerleri 0.833-0.620 arasında elde edilmiştir. Elde edilen modelin DFA ile doğrulanması yapılmış, GFI 0.935, IFI 0.957, TLI 0.947, CFI 0.957, RMSA 0.061 ve NFI 0.932 olarak elde edilmiştir. Bu değerlerin hepsi kabul aralığında yer almıştır. Aynı şekilde DFA neticesinde maddelerin faktör yüklenim değerleri anlamlı, AVE ve CR değerleri kabul aralığında elde edilmiştir. Ölçeğin güvenirliği için yapılan test-tekrar test, alt-üst gruplara dayalı madde analizi, madde toplam korelasyon testi ve Cronbach Alpha katsayıları kabul aralığında elde edilmiştir.
Caring for Rural Patients at End of Life: Perceptions of Critical Access Hospital Nurses
Authors: Beckstrand Renea L. , Lyman Trissa M. , Luthy Karlen E. , Macintosh Janelle L. B. 
Published: September 2022

Background
Critical access hospitals were created to bring health care to rural populations. These hospitals lack equipment and resources, but the nurses who work there still provide end-of-life care to critically ill and dying patients.

Objective
To determine how nurses in critical access hospitals perceive the size of obstacles and helpful behaviors for the provision of end-of-life care.

Methods
Questionnaires were sent to a cross-sectional, nationally representative sample of nurses working in 39 critical access hospitals. The nurses were asked to score obstacle and helpful behavior items on a scale of from 0 (not an obstacle or not a help, respectively) to 5 (extremely large obstacle or extremely large help, respectively). The items were then ranked from highest to lowest according to their mean scores.

Results
Seven of the top 10 obstacles were directly related to family behaviors and attitudes, such as families not understanding what lifesaving measures entail and internal family disagreements about life support. Helpful behaviors ranked in the top 10 included interventions that were controlled by nurses and items that affected the nurses’ having adequate time to deliver end-of-life care. Obstacles and helpful behavior items unique to critical access hospitals, such as a lack of resources and the nurse knowing the patient or the patient’s family, ranked below the top 10 items.

Conclusion
Obstacles and helpful behaviors for providing end-of-life care remain consistent. Nurses in critical access hospitals are accustomed to working without the typical resources found in urban hospitals and thus did not perceive resource deficits to be among the greatest obstacles to providing end-of-life care. Family behaviors and attitudes remain the most dominant obstacle noted by nurses.