bluuebunny/crossref_metadata_2025_split huggingface dataset:
CHSE Rafting Guide Implementation Analysis in the New Normal Era on Payung Rafting Tourism Object
Authors: Negara Ni Luh Gede Aris Maytadewi , Suandari Putu Vierda Lya 
Published: December 2022

Introduction: The development of the tourism sector in Indonesia is so fast, but since the COVID-19 pandemic, tourist visits have decreased. In the new normal era, there is a change in behavior to continue to carry out activities by implementing health protocols. Several tourist attractions began operating with the implementation of health protocols. The government issued guidelines for the implementation of Cleanliness, Health, and Safety Environmental Sustainability (CHSE). CHSE rafting tour is guided to meet the needs of tourists for clean, healthy, safe, and environmentally friendly tourism products and services during the COVID-19 pandemic. Payung Rafting Managers try to implement health protocols to the maximum. This study was conducted to determine the extent to which Payung Rafting managers apply the CHSE Guidelines.
Methods: This research is quantitative study with cross sectional design. Analysis of the fulfillment of the CHSE rafting guidelines at the Payung Rafting tourist attraction was carried out, using the CHSE rafting instrument released by the Ministry of Tourism and Creative Economy. This activity has been carried out on August 9, 2021.
Results: The results showed that Payung Rafting was able to meet 69% of the CHSE guidelines, while based on the results of the Pearson Chi-Square test, a value of 0.119 was obtained with a significance value of 0.730 (p> 0.05).
Conclusion: This study statistically shows there is no difference between the CHSE guidelines and implementation in Payung Rafting, but descriptive analysis shows that Payung Rafting can apply 69% of the CHSE guidelines.
Analisis Standar Operasional Prosedur (Divisi Keuangan) Dalam Perspektif Islam pada Karyawan PT Prima Multi Terminal
Authors: Pradila Egita , Kamilah Kamilah 
Published: December 2022

This study uses a qualitative approach and uses data collection methods in the form of direct field observations, interviews, and documentation. This study involved representatives from the finance department of PT Prima Multi Terminal. The results of this study only produced one standard operating procedure, namely systems and procedures for the financial division, cash receipts and disbursements/banks. With the implementation of the SOP, it is hoped that the bookkeeping can be updated on time, while other SOPs are still in the preparation stage, and it is hoped that similar work will not happen again between employees and publish reports in a timely and complete manner. An increasingly competitive business demands new companies, especially startups, to set rules and policies in running their business. All companies in service, trading and manufacturing need to do this in order for the company to run smoothly.
Keywords: SOP, SOP (Financial Division), SOP in Islamic Perspective
Penggunaan Analisis Trend Sebagai Dasar Dalam Penilaian Kinerja Keuangan PT Jaya Real Property Tbk
Authors: Putri Vina Arnika Amalia , Sulistiyo Hari 
Published: December 2022

Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT Jaya Real Property Tbk berdasarkan neraca dan laporan laba rugi perusahaan dengan menggunakan analisis trend. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif, dimana penulis mengumpulkan data-data berupa neraca dan laporan laba rugi. Studi pustaka dan studi dokumen merupakan teknik yang digunakan dalam pengumpulan data. Temuan penelitian ini didasarkan pada analisis laporan keuangan PT Jaya Real Property yaitu pada neraca dan laporan laba rugi periode 2018 hingga 2020, yang mana perusahaan mengalami ketidakstabilan. Namun, ketidakstabilan ini masih dalam kondisi yang wajar karena PT Jaya Real Property masih mampu untuk melaksanakan kegiatan operasional perusahaannya. Hal ini dikarenakan dapat teratasi oleh adanya pertumbuhan yang besar dalam akun-akun yang terdapat pada neraca perusahaan. Hasilnya, dapat disimpulkan bahwa kinerja keuangan PT Jaya Real Property sebetulnya sudah cukup baik, namun perlu kajian lebih lanjut lagi dari sisi pengelolaan keuangan dan operasional perusahaannya, terutama dalam hal peningkatan penjualan.

Kata Kunci : analisis trend, kinerja perusahaan, laporan keuangan
Corporate Governance dan Kualitas Auditor Melalui Fraud
Authors: Maharani Destin Alfianika , Ainiyah Ghonimah Zumroatun , Nurhandika Arif 
Published: December 2022

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality.
Keywords: corporate governance, fraud, audit quality
PSAK 61: Akuntansi Hibah Pemerintah Dan Pengungkapan Bantuan Pemerintah
Authors: Cakrawala Muhammad Bara Viqih , Sembiring Ira Hanna , Putri Mulya Annisa , Sitanggang Petra Dwiranata , Akmal Alhafizh Afkar 
Published: December 2022

Dalam proses pembentukan laporan keuangan pada akuntansi keuangan, ada standar yang harus ditaati. Standar tersebut diperuntukkan untuk menyajikan laporan keuangan perusahaan dan untuk memberikan kemudahan dalam pemahaman atas laporan keuangan dengan beberapa standar yang serupa. PSAK 61 mengenai Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah telah disahkan oleh Dewan Standar Akuntansi Keuangan pada 18 November 2010 dan telah dilakukan pnggesahan penyesuaian atas PSAK 61 pada 27 Agustus 2014.
Tujuan dari penelitian ini adalah untuk menganalisis isi dari PSAK 61 yang mengatur tentang Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah. Di sisi lain, tujuan dari penelitian ini adalah untuk memberikan ilmu pengetahuan bagi para pembaca dan dapat digunakan sebagai sumber literatur pada penelitian berikutnya. Dalam penelitian ini menggunakan literature review (kajian pustaka). Penelitian ini menggunakan metode deskriptif kualitatif berupa studi kepustakaan (library research), kumpulan karya tulis ilmiah atau informasi yang berkaitan dengan tinjauan pustaka.
Hasil penelitian ini menunjukkan PSAK ini adalah bertujuan unutk pengalihan sumber daya dalam bantuan pemerintah dengan tepat ,dan mengungkapkan bentuk lain dari bantuan pemerintah guna memberikan indikasi sejauh mana entitas telah memperoleh manfaat atas bantuan tersebut selama periode pelaporan dan untuk memberikan perbandingan laporang keuangan entitas yang memperoleh bantuan dengan laporan keuangan periode sebelumnya dan dengan laporan keuangan entitas lain.

Keywords: PSAK 61, Akuntansi Hibah, Pengungkapan Bantuan
Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud
Authors: Wahyuningtiyas Titania Nur , Pramudyastuti Octavia Lhaksmi 
Published: December 2022

Optimalisasi whistleblowing system terus dilakukan sebagai upaya pendekteksian pertama tindakan fraud, khususnya dalam peran whistleblower yang krusial dalam melakukan whistleblowing. Penelitian ini mengacu pada Theory of planned behavior dalam mendeksripsikan suatu Niat yang timbul pada whistleblower untuk melakukan Whistleblowing. Penelitian ini bersifat kualitatif dengan menggunakan pendekatan literatur review. Data yang digunakan dalam penelitian ini ialah data sekunder. Hasil penelitian menunjukan suatu simpulan yang mana penerapan Theory of planned behavior dapat dijadikan sebagai acuan dasar organisasi untuk dapat mengotimalisasikan whistleblowing system melalui whistleblower dengan memperhatikan tiga faktor yang mempengaruhi suatu niat, diantaranya ialah Sikap, Norma Subyektif, dan Kontrol Perilaku.
Pengaruh Service Quality Dan Customer Satisfaction Terhadap Repurchase Intention Pada Restaurant Pochajjang Bogor Di Masa Pasca Pandemi Covid-19
Authors: Berliana Feoline , Mashadi Mashadi 
Published: December 2022

The development of culinary food in Indonesia has also resulted in a large participation in national economic growth. The purpose of this study was to determine the effect of employee service quality on repurchase intentions at Pochajjang Bogor restaurants in the post-Covid-19 pandemic, to determine the effect of customer satisfaction on repurchase intentions at Pochajjang Bogor restaurants in the post Covid-19 pandemic, and to find out whether service Quality and customer satisfaction can jointly influence repurchase intention at Pochajjang Bogor restaurant in the post covid-19 pandemic. The sampling method used is non-probability sampling from the formula Hair et al. From this formula the authors set a sample of 120, but when running data processing requires additional data of 41, the total sample in this study is 161.
Based on the test results, the results obtained are that : (1) Service quality has a positive and partially significant effect on repurchase intention, (2) Customer satisfaction has a partially positive and significant effect on repurchase intention, (3) Service quality and customer satisfaction together the same has an effect on repurchase intention, but the magnitude of the influence of the variable Service Quality and Customer Satisfaction on Repurchase Intention is only 0.268 or 26.8%. Therefore, Pochajjang Bogor restaurant employees must continue to improve the quality of their services and monitor customer expectations and try to fulfill them so that customers are always satisfied.
Key Words : Service Quality, Customer Satisfaction, Repurchase Intention.
Pengaruh Potongan Harga dan Bonus Terhadao Pembelian Konsumen Alfamart Perumnas Batu 6 Pematangsiantar
Authors: Tarigan Wico J , Tarigan Vitryani , Purba Djuli Sjafei 
Published: December 2022

Fokus utama perusahaan kini lebih pada upaya penguatan pemasaran yang ditujukan untuk menyenangkan konsumen karena banyaknya sarana dan prasarana yang mendukung bisnis saat ini. Untuk pembelian besar dan pembelian yang tidak diinginkan, sebagian besar bisnis akan mengubah daftar harga mereka dan memberikan potongan harga dan bonus. Metodologi kualitatif dan kuantitatif digunakan dalam penelitian ini. Populasi dalam penelitian ini adalah konsumen yang melakukan pembelian di minimarket Alfamart Perumnas Batu 6 Pematangsiantar. Hasil penelitian potongan harga secara parsial berpengaruh positif dan signifikan terhadap pembelian konsumen serta bonus secara parsial berpengaruh signifikan terhadap pembelian konsumen. Secara simultan potongan harga dan bonus berpengaruh positif dan signifikan terhadap pembelian konsumen. Hasil uji determinasi (R2) menunjukan potongan harga dan bonus signifikan terhadap pembelian konsumen yang berbelanja di minimarket Alfamart sebesar 55,2% dan sisanya 44.8% dipengaruhi oleh faktor lainnya yang tidak diteliti dalam penelitian ini
MESS Scale for Combat Limb Injury: Amputation or Salvage?
Authors: Liabakh A.P. , Derkach R.V. , Kostogryz O.A. 
Published: December 2022

Summary. Combat injury of the limbs is characterized by multilevel open combined tissue damages, the severity of which in some cases makes it impossible the salvage tactics.
Objective: based on the analysis of literature, to investigate the possibility of using MESS (the mangled extremity severity score - assessment of the severity of a broken limb) when establishing indications for early amputation of a severely injured limb due to a combat trauma.
Materials and Methods. A literature search was conducted on the PubMed database according to the established criteria. Data were taken from the selected sources: the number of amputation/save cases and the weighted average MESS amputation/save value. A weighted average MESS with a 95% confidence interval (CI) and a coefficient of variation were calculated.
Results. A total of 189 sources according to the established criteria were identified for the period 1990-2021, in which MESS was applied; 7 sources were selected for analysis. The generalizing value (weighted average) for MESS for amputations was 7.3; 95% CI (6.27-8.33); the coefficient of variation was 4.1. While preserving the limb, the calculations showed a MESS value of 4.9; 95% CI (4.49-5.31); the coefficient of variation was 8.4.
Conclusions. The use of the MESS makes it possible to assess the condition of the injured limb; the value of 7 or above is a reliable predictor for amputation.
The Closure Relations in Optical Afterglow of Gamma-Ray Bursts
Authors: Dainotti M. G. , Levine D. , Fraija N. , Warren D. , Sourav S. 
Published: December 2022

Abstract
Gamma-ray bursts (GRBs) are extremely high-energy events that can be observed at very high redshift. In addition to γ rays, they can emit in X-ray, optical, and sometimes radio wavelengths. Here, following the approach in Srinivasaragavan et al.; Dainotti et al.; and Dainotti et al., we consider 82 GRBs from Dainotti et al. that have been observed in optical wavelengths and fitted with a broken power law. We consider the relations between the spectral and temporal indices (closure relations; CRs) according to the synchrotron forward-shock model evolving in the constant-density interstellar medium (ISM; k = 0) and the stellar wind environment (k = 2) in both slow- and fast-cooling regimes, where the density profile is defined as n ∝ r
−k
. We find the

ν
>
max
{

ν

c

,

ν

m

}

regime is most favored, where ν
c and ν
m are the cooling and characteristic frequencies, respectively. Finally, we test the 2D Dainotti correlation between the rest-frame end time of the plateau and the luminosity at that time on GRBs that fulfill the most-favored CRs. When we compare the intrinsic scatter σ

int
of those 2D correlations to the scatter presented in Dainotti et al., we see the scatters of our correlations generally agree with the previous values within 1σ, both before and after correction for selection bias. This new information has helped us to pinpoint subsamples of GRBs with features that could drive the GRB emission mechanism, and eventually allow for GRBs to be used as standard candles.
Very Metal-poor Stars in the Solar Vicinity: Age Determination
Authors: Plotnikova Anastasiia , Carraro Giovanni , Villanova Sandro , Ortolani Sergio 
Published: December 2022

Abstract
The ages of the oldest and most metal-poor stars in the Milky Way bear important information on the age of the universe and its standard model. We analyze a sample of 28 extremely metal-poor field stars in the solar vicinity culled from the literature and carefully determine their ages. To this aim, we critically make use of Gaia data to derive their distances and associated uncertainties. Particular attention has been paid to the estimate of the reddening and its effect on the derivation of stellar ages. We employed different reddenings and superimpose isochrones from different sources on the stars' color–magnitude diagram built up with different photometric systems. We highlight subtle metallicity effects when using the Johnson photometry for low-metallicity stars and finally adopt Gaia photometry. An automatic fitting method is devised to assign ages to each individual star taking into account the uncertainties in the input parameters. The mean age of the sample turns out to be 13.9 ± 0.5 Gyr using Padova isochrones, and 13.7 ± 0.4 Gyr using BASTI isochrones. We found also a group of very metal-poor stars ([Fe/H] = −2.7 to −2.0 dex) with relatively young ages, in the range 8–10 Gyr.
Contracting and Expanding Binary Black Holes in 3D Low-mass AGN Disks: The Importance of Separation
Authors: Dempsey Adam M. , Li Hui , Mishra Bhupendra , Li Shengtai 
Published: December 2022

Abstract
LIGO/Virgo has detected several binary black hole (BBH) merger events that may have originated in the accretion disks of active galactic nuclei (AGNs). These events require individual black hole masses that fall within the pair instability supernova mass gap, and therefore these black holes may have been grown from hierarchical mergers. AGN disks are a prime environment for hierarchical mergers and thus a potential location for the progenitors of BBH gravitational wave events. Understanding how a BBH embedded in an AGN disk interacts with the surrounding environment is thus crucial for determining whether this interaction can lead to its merger. However, there are few high-fidelity simulations of this process, and almost all are two-dimensional. We present the results from 3D, high-resolution, local shearing-box simulations of an embedded BBH interacting with an AGN disk. In these first simulations of their kind, we focus on determining the mass accretion rate and the orbital evolution rate at different BBH separations. We find that circular, equal-mass BBHs with separations greater than 10% of their Hill radius contract while accreting at a super-Eddington rate. At smaller separations, however, our 3D simulations find that BBHs expand their orbits. This result suggests that it may be difficult for an AGN disk to push a BBH to merger, but we discuss several mechanisms, including MHD turbulence and radiative and mechanical feedback, which could alleviate this difficulty.
Early Results from GLASS-JWST. VII. Evidence for Lensed, Gravitationally Bound Protoglobular Clusters at z = 4 in the Hubble Frontier Field A2744*
Authors: Vanzella E. , Castellano M. , Bergamini P. , Treu T. , Mercurio A. , Scarlata C. , Rosati P. , Grillo C. , Acebron A. , Caminha G. B. , Nonino M. , Nanayakkara T. , Roberts-Borsani G. , Bradac M. , Wang X. , Brammer G. , Strait V. , Vulcani B. , Meštrić U. , Meneghetti M. , Calura F. , Henry Alaina , Zanella A. , Trenti M. , Boyett K. , Morishita T. , Calabrò A. , Glazebrook K. , Marchesini D. , Birrer S. , Yang L. , Jones T. 
Published: December 2022

Abstract
We investigate the blue and optical rest-frame sizes (λ ≃ 2300–4000 Å) of three compact star-forming regions in a galaxy at z = 4 strongly lensed (×30, ×45, and ×100) by the Hubble Frontier Field galaxy cluster A2744 using GLASS-ERS James Webb Space Telescope (JWST)/NIRISS imaging at 1.15 μm, 1.50 μm, and 2.0 μm with a point-spread function ≲0.″1. In particular, the Balmer break is probed in detail for all multiply imaged sources of the system. With ages of a few tens of Myr, stellar masses in the range (0.7–4.0) ×106
M
⊙ and optical/ultraviolet effective radii spanning the interval 3 < R

eff
< 20 pc, such objects are currently the highest-redshift (spectroscopically confirmed) gravitationally bound young massive star clusters (YMCs), with stellar mass surface densities resembling those of local globular clusters. Optical (4000 Å, JWST-based) and ultraviolet (1600 Å, Hubble Space Telescope–based) sizes are fully compatible. The contribution to the ultraviolet underlying continuum emission (1600 Å) is ∼30%, which decreases by a factor of 2 in the optical for two of the YMCs (∼4000 Å rest-frame), reflecting the young ages (<30 Myr) inferred from the spectral energy distribution fitting and supported by the presence of high-ionization lines secured with the Very Large Telescope/MUSE. Such bursty forming regions enhance the specific star formation rate of the galaxy, which is ≃10 Gyr−1. This galaxy would be among the extreme analogs observed in the local universe having a high star formation rate surface density and a high occurrence of massive stellar clusters in formation.
Early Results from GLASS-JWST. VIII. An Extremely Magnified Blue Supergiant Star at Redshift 2.65 in the A2744 Cluster Field
Authors: Chen Wenlei , Kelly Patrick L. , Treu Tommaso , Wang Xin , Roberts-Borsani Guido , Keen Allison , Windhorst Rogier A. , Zhou Rui , Bradac Marusa , Brammer Gabriel , Strait Victoria , Broadhurst Tom J. , Diego Jose M. , Frye Brenda L. , Meena Ashish K. , Zitrin Adi , Pascale Massimo , Castellano Marco , Marchesini Danilo , Morishita Takahiro , Yang Lilan 
Published: December 2022

Abstract
We report the discovery of an extremely magnified star at redshift z = 2.65 in the James Webb Space Telescope (JWST) NIRISS pre-imaging of the A2744 galaxy-cluster field. The star’s background host galaxy lies on a fold caustic of the foreground lens, and the cluster creates a pair of images of the region close to the lensed star. We identified the bright transient in one of the merging images at a distance of ∼0.″15 from the critical curve by subtracting the JWST F115W and F150W imaging from coadditions of archival Hubble Space Telescope (HST) F105W and F125W images and F140W and F160W images, respectively. Since the time delay between the two images should be only hours, the transient must be the microlensing event of an individual star, as opposed to a luminous stellar explosion that would persist for days to months. Analysis of individual exposures suggests that the star’s magnification is not changing rapidly during the observations. From photometry of the point source through the F115W, F150W, and F200W filters, we identify a strong Balmer break, and modeling allows us to constrain the star’s temperature to be approximately 7000–12,000 K.
La logistique, une activité stratégique en mutation
Authors: Idrac Anne-Marie 
Published: December 2022

La filière transports de marchandises et logistique considère que la France doit et peux mieux utiliser les chaînes logistiques comme levier de performances économiques et écologiques. La première étape est que les pouvoirs publics, à tous les niveaux géographiques (international, national, local), reconnaissent cette activité comme stratégique pour l’économie et les territoires. Cela afin de mettre en œuvre une stratégie globale, au service de toute la société, dont les principaux leviers sont : la planification logistique du territoire, la décarbonation des transports, notamment routiers, et l’attractivité d’une filière innovante, créatrice d’emplois pour tous.
Le Marché de Rungis : du champ à l’assiette, un écosystème unique au service de l’alimentation durable
Authors: Layani Stéphane 
Published: December 2022

Le Marché de Rungis est un écosystème composé de nombreux acteurs qui doivent se coordonner au quotidien pour remplir sa mission de service public : approvisionner les commerces de proximité alimentaires et restaurateurs franciliens en produits frais, tous les jours, quel que soit le contexte. Sa position géographique stratégique, son modèle économique favorisant la libre concurrence, la massification des flux qu’il permet par la concentration des entreprises en un même lieu… en font un pôle logistique unique en son genre. Cette organisation complexe doit se réinventer en permanence pour faire face aux multiples enjeux (sociétaux, logistiques, environnementaux, conjoncturels…) auxquels elle est confrontée. C’est le rôle de la SEMMARIS, autorité gestionnaire du Marché de Rungis, qui est chargée d’adapter et moderniser les infrastructures, de favoriser la résilience de la chaine logistique tout en relevant le défi de la transition écologique, de sourcer les producteurs les plus qualitatifs, d’assurer le renouvellement des métiers… pour permettre au MIN de rester performant. Véritable trait d’union entre le champ et l’assiette, le Marché de Rungis est incontournable et joue un rôle clé dans la reconquête de la souveraineté alimentaire de la France.