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2023

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Development And Validation Of A Self-Assessment-Based Instrument To Measure Elementary School Students' Attitudes In Online Learning, Ari Setiawan, Wiputra Cendana, Mark Ayres, Azim Abdurakhmanovich Yuldashev, Sri Panca Setyawati Dec 2023

Development And Validation Of A Self-Assessment-Based Instrument To Measure Elementary School Students' Attitudes In Online Learning, Ari Setiawan, Wiputra Cendana, Mark Ayres, Azim Abdurakhmanovich Yuldashev, Sri Panca Setyawati

REID (Research and Evaluation in Education)

Online learning during the COVID-19 pandemic makes it difficult for teachers to assess student learning attitudes. Limited availability of instruments to measure attitudes of students when they are engaged in online learning leads to difficulty of teachers to conduct appropriate assessments on that measure. The current study, therefore, mainly was intended to produce a self-assessment-based instrument that is feasible to use to measure students' attitudes in online learning. In order to produce such instrument, we used developmental research method by following steps in the instrument design that is proposed by McCoach, Gable, and Madura. Furthermore, in order to provide feasibility …


Determinant Factors Affecting The Research Performance Of Lecturers Receiving External Funds, Haryanto Haryanto, Nur Kholis, Samsul Hadi, Ezi Apino, Muh. Asriadi Am, Cerry Kartika Trizkyana Dec 2023

Determinant Factors Affecting The Research Performance Of Lecturers Receiving External Funds, Haryanto Haryanto, Nur Kholis, Samsul Hadi, Ezi Apino, Muh. Asriadi Am, Cerry Kartika Trizkyana

REID (Research and Evaluation in Education)

Quality research can positively impact the development of science and technology and improve the reputation of universities. This study investigates the determinant factors that affect the research performance of lecturers who obtain external funding. The sample was 41 lecturers who obtained external research funds from various institutions (e.g., Directorate of Research, Technology and Community Service, Ministry of Education, Culture, Research and Technology of the Republic of Indonesia; National Research and Innovation Agency of the Republic of Indonesia; and similar institutions) for the last three years (2021 - 2023). Cluster analysis using secondary data (Science and Technology Index or SINTA data) …


Intelligent Security System In A Campus Building Using Rfid To Improve Security For Elevator Users, D. Desmira, Mustofa Abi Hamid, Lilis Noviawati, Tb. Ai Munandar, M. Martias, Didik Aribowo Dec 2023

Intelligent Security System In A Campus Building Using Rfid To Improve Security For Elevator Users, D. Desmira, Mustofa Abi Hamid, Lilis Noviawati, Tb. Ai Munandar, M. Martias, Didik Aribowo

Elinvo (Electronics, Informatics, and Vocational Education)

This study aims to develop an intelligent system of elevator access with RFID (Radio Frequency Identification) using fuzzy logic as an intelligent system, a safety controller of elevator doors that will open when the power goes out. This research made an Arduino Uno-based elevator access system with an RFID card using fuzzy logic as an intelligence system and markers for each floor. Each floor has an RFID card that contains the information data of each floor. This research uses research and development (R&D) methods with a waterfall development model. The research procedure consists of several stages, namely the requirement analysis …


Development Of Hazard And Risk Simulation Applications In Electrical Power Installation Workshops Based On Android In Vocational High Schools, Brigitta Endah Susilowati, H. Hartoyo Dec 2023

Development Of Hazard And Risk Simulation Applications In Electrical Power Installation Workshops Based On Android In Vocational High Schools, Brigitta Endah Susilowati, H. Hartoyo

Elinvo (Electronics, Informatics, and Vocational Education)

This study aims to: (1) develop a hazard and risk simulation application, (2) find out the function test, (3) find out the feasibility of the hazard and risk simulation application, and (4) determine the effectiveness of using the hazard and risk simulation application. This research uses the Research and Development method with the ADDIE development model, according to Lee and Owens. It consists of 5 stages, including analysis, design, development, implementation, and evaluation. The research subjects were 70 students in the Electrical Power Installation Engineering Expertise Package at SMK Negeri 2 Yogyakarta. Data collection used a questionnaire that had been …


Development Of An Android-Based Cultural Heritage Map App, Muhammad Irfan Luthfi, Ratna Wardani, Nisa Dwi Septiyanti Dec 2023

Development Of An Android-Based Cultural Heritage Map App, Muhammad Irfan Luthfi, Ratna Wardani, Nisa Dwi Septiyanti

Elinvo (Electronics, Informatics, and Vocational Education)

This study aims to (1) develop an Android-based cultural heritage map app that can provide the location of cultural heritages in the Special Region in Yogyakarta along with its descriptions, images, and videos; and (2) understand the quality of the app based on standard software quality testing ISO / IEC 25010 on functional suitability, performance efficiency, and compatibility. The development method utilized a waterfall software development model that consists of communication, planning, modeling, construction, and deployment. The results of this study are 1) an Android-based cultural heritage map app that can provide the location of cultural heritages in the Special …


Comparison Of Item Characteristic Analysis Models Of Reading Literacy Test With Polytomous Item Response Theory, Firyal Nabila Harsana, Heri Retnawati, Septinda Rima Dewanti, Rogers Andrew Lumenyela, Maulana Fatahillah Adzima, Atut Reni Septiana Dec 2023

Comparison Of Item Characteristic Analysis Models Of Reading Literacy Test With Polytomous Item Response Theory, Firyal Nabila Harsana, Heri Retnawati, Septinda Rima Dewanti, Rogers Andrew Lumenyela, Maulana Fatahillah Adzima, Atut Reni Septiana

REID (Research and Evaluation in Education)

This study aims to compare the analysis model of the characteristics of reading literacy items with the polytomous item response theory, which uses the Graded Response Model (GRM), Partial Credit Model (PCM), Generalized Partial Credit Model (GPCM), and Nominal Reasons Model (NRM). This research is quantitative research in nature, and secondary datawere used from about 1000 test takers’ responses to reading literacy items in the 2018 reading literacy study analyzed with the R program. This model comparison was carried out so that the analysis results obtained were more accurate in representing the level of reading literacy skills in Indonesia. The …


Enhancing The Accreditation Of Indonesian Private Universities Through The Integration Of Eduqual And Accreditation Standards Of The Ban-Pt, Mirandhi Pratiwi, Lien Herliani Kusumah Dec 2023

Enhancing The Accreditation Of Indonesian Private Universities Through The Integration Of Eduqual And Accreditation Standards Of The Ban-Pt, Mirandhi Pratiwi, Lien Herliani Kusumah

REID (Research and Evaluation in Education)

Higher education institutions in Indonesia are currently facing significant challenges in maintaining public trust, requiring them to uphold autonomy, transparency, accountability, and continuously meet standards for quality assurance and improvement. This research aims to identify and address the unmet quality aspects in education to elevate the accreditation of private universities from C/Good to B/Very Good or even A/Excellent. By integrating the EduQual model with certification requirements from the Board of National Accreditation for Higher Education (Badan Akreditasi Nasional Perguruan Tinggi, BAN-PT), the research is supported by comprehensive studies of university accreditation reports, questionnaires, focus group discussions (FGD), and expert judgment …


Development Of Interactive Learning Multimedia By Applying Contextual Teaching And Learning For Basic Graphic Design Subjects, Siswi Dwi Ayuriyanti, Herman Dwi Surjono Dec 2023

Development Of Interactive Learning Multimedia By Applying Contextual Teaching And Learning For Basic Graphic Design Subjects, Siswi Dwi Ayuriyanti, Herman Dwi Surjono

Elinvo (Electronics, Informatics, and Vocational Education)

The objectives of this study were to 1) create interactive learning multimedia materials by incorporating contextual teaching and learning to aid students in understanding graphic design topics for class X, 2) examine the viability of interactive learning multimedia by incorporating contextual teaching and learning to fundamental design subjects, and 3) assess the efficacy of using interactive learning multimedia by incorporating contextual teaching and learning. The three stages of this research's development-planning, design, and development are based on the Alessi and Trollip model. A total of 36 students from class X Multimedia 2 at SMK N 2 Sewon served as the …


Measuring Students' Generic Skills Through National Assessment, Toha Makhshun, Bassam Abul A'La, Kusaeri Kusaeri Dec 2023

Measuring Students' Generic Skills Through National Assessment, Toha Makhshun, Bassam Abul A'La, Kusaeri Kusaeri

Jurnal Penelitian dan Evaluasi Pendidikan

This study aims to measure the generic skills (GS) of Madrasah Aliyah (MA) students in Indonesia. Respondents who participated in this study were madrasah students scattered in East Java and Central Java as representatives of MAs in Indonesia. The method used in this research is a survey distributed via Google Form. Three dimensions are mentioned in the research instrument for measuring GS: religious moderation, critical and creative thinking skills, and interpersonal skills. Using SPPS version 16 software, a descriptive analysis was employed as the data analysis technique. The results of this study showed that the GS of students with religious …


Instrument And Evaluation Of Students' Involvement In Learning Mathematics In 21-Century Skills At Senior High Schools Of Riau Province, Dedek Andrian, Leo Adhar Effendi Dec 2023

Instrument And Evaluation Of Students' Involvement In Learning Mathematics In 21-Century Skills At Senior High Schools Of Riau Province, Dedek Andrian, Leo Adhar Effendi

Jurnal Penelitian dan Evaluasi Pendidikan

Student engagement is the most crucial factor in learning activities because it is the main factor in improving student learning outcomes in class. This study aims to develop instruments and evaluate student involvement in learning mathematics to achieve maximum learning outcomes at school. The population in this study was all high school students in Riau Province. The sample is 150 high school students selected by multiple-stage random sampling based on high, medium, and low student achievement levels. Data analysis in this study was carried out four times: (1) data analysis based on the results of expert assessment of the instrument …


A Meta-Analysis Of The Relationship Between Self-Assessment And Mathematics Learning Achievement, Fransidha Sidhara Hadi, Janu Arlinwibowo, Gupita Nadindra Fatima Dec 2023

A Meta-Analysis Of The Relationship Between Self-Assessment And Mathematics Learning Achievement, Fransidha Sidhara Hadi, Janu Arlinwibowo, Gupita Nadindra Fatima

Jurnal Penelitian dan Evaluasi Pendidikan

This study uses a meta-analysis model to describe the relationship between self-assessment and achievement in learning mathematics. This meta-analysis covers articles published from 2011 to 2022 and is restricted to studies published in English. Indexed articles by Google Scholar were chosen. The data must meet these criteria: quantitative research, containing correlational research on the relationship between self-assessment and mathematics learning achievement (including correlation values and sample size). Through the data screening process with predetermined criteria, 12 research results were obtained, containing 43 studies to be analyzed. This meta-analysis uses a random effect model due to the heterogeneous data distribution. A …


Developing And Implementing An Instrument For Assessing Critical Thinking And Visual Representations In Learning Physics Materials Of Optical Instruments, Dewi Nurulhasni, Eka Ayu Nurbaiti, Rosa Safirotun Nabila, Jumadi Jumadi Dec 2023

Developing And Implementing An Instrument For Assessing Critical Thinking And Visual Representations In Learning Physics Materials Of Optical Instruments, Dewi Nurulhasni, Eka Ayu Nurbaiti, Rosa Safirotun Nabila, Jumadi Jumadi

Jurnal Penelitian dan Evaluasi Pendidikan

This study aims to develop an assessment instrument to measure students' critical thinking and visual representation abilities in optical instrument material. This research and development (R&D) employed the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) instructional model. This research develops a test instrument that has more specific stages so the ADDIE development stage is integrated with the development stage of the test instrument developed by Mardapi. The subjects in this study are grade XI students of State Madrasah Aliyah (MAN) 4 Bantul. This study produced a test instrument for measuring students' critical thinking and visual representation abilities, with high validity,and …


Analysis Of Students' Perceptions On The Freedom Of Learning - Independent Campus (Mbkm) Program At Chemistry Study Program Of Ma Chung University, Yuyun Yuniati, Lilis Lestari Wilujeng Dec 2023

Analysis Of Students' Perceptions On The Freedom Of Learning - Independent Campus (Mbkm) Program At Chemistry Study Program Of Ma Chung University, Yuyun Yuniati, Lilis Lestari Wilujeng

Jurnal Penelitian dan Evaluasi Pendidikan

Considering that Indonesian education has gone through such a long journey from 1922 to 2022 now, it is necessary to have an educational program that is able to meet the demands of workers' needs in this era of globalization. In the end, the Directorate General of Higher Education, Research, and Technology designed an education policy system in the realm of higher education, namely "Freedom of Learning - Independent Campus", as an accurate strategy for optimizing academics in today's Indonesia. In this study, a survey was aimed at 40 undergraduate students of the Chemistry Study Program at Ma Chung University. Data …


Item Quality Analysis Using The Rasch Model To Measure Critical Thinking Ability In The Material Of The Human Digestive System Of Biology Subject In High School, Wanda Agus Prasetya, Anggi Tias Pratama Dec 2023

Item Quality Analysis Using The Rasch Model To Measure Critical Thinking Ability In The Material Of The Human Digestive System Of Biology Subject In High School, Wanda Agus Prasetya, Anggi Tias Pratama

Jurnal Penelitian dan Evaluasi Pendidikan

This study aims to determine the quality of the Biology instrument items on the digestive system material with the Rasch model for analyzing critical thinking skills. The research employed a quantitative descriptive method involving 63 students of senior high schools in Yogyakarta. The data were collected using a critical thinking skills description test and processed using the Rasch model with the Winstep 5.0.3.4 program. The study shows that the overall validity is acceptable. The item validity did not require improvement in items 14, 3, 8, 13, 12, 1, 4, 10, 6, 2, 7, 11, 15, and 9, and required improvement …


A Study Of The Readiness Of Post-Pandemic Computer-Based Four-Tier Diagnostic Test (Cbftdt): A Review Of Economic Level, School Grades, And Device Accessibility, Edi Istiyono, Wipsar Sunu Brams Dwandaru, Made Rai Shanti Ayub, Duden Saepuzaman, Rizki Zakwandi, Anisyah Rachman, Eri Yusron, Purwoko Haryadi Santoso Dec 2023

A Study Of The Readiness Of Post-Pandemic Computer-Based Four-Tier Diagnostic Test (Cbftdt): A Review Of Economic Level, School Grades, And Device Accessibility, Edi Istiyono, Wipsar Sunu Brams Dwandaru, Made Rai Shanti Ayub, Duden Saepuzaman, Rizki Zakwandi, Anisyah Rachman, Eri Yusron, Purwoko Haryadi Santoso

Jurnal Penelitian dan Evaluasi Pendidikan

Student readiness for using computer-based assessment was affected by economic level, school grade, and device accessibility. This study analyzed student readiness using a computer-based assessment, the four-tier diagnostic test (CBFTDT). The data in this study were students' responses to a questionnaire consisting of 16 statements about three aspects: mental access, skill access, and usage. The questionnaire consists of 16 statements with three aspects: items, media, and effectivity. The questionnaire was proved valid by experts and its estimated reliability score was 0.99. This study proved that the Student is still not ready to use the computer-based assessment, with an average readiness …


An Analysis Of Interaction Patterns In Students' Research Essay Guidance To Build Six Main Parameters Of The Indonesian National Qualification Framework: Covid-19 Pandemic Period, Undang Rosidin, M. Setyarini, Widyastuti Widyastuti Dec 2023

An Analysis Of Interaction Patterns In Students' Research Essay Guidance To Build Six Main Parameters Of The Indonesian National Qualification Framework: Covid-19 Pandemic Period, Undang Rosidin, M. Setyarini, Widyastuti Widyastuti

Jurnal Penelitian dan Evaluasi Pendidikan

This study aims to reveal the interaction patterns and inhibiting factors for the final project guidance in the Mathematics and Natural Sciences Education Department, Universitas Lampung, to develop the six main parameters of the Indonesian National Qualifications Framework (INQF). The study employed a mixed method involving 67 students who composed the final project for the 2021/2022 academic year selected from 314 final project students using the cluster random sampling technique. The data in this study were primary and secondary data obtained by questionnaires, interviews, and documents, analyzed qualitatively, quantitatively, and descriptively. The closed-response questionnaire was used regarding the interaction pattern, …


Developing An Instrument For Measuring Views On Muhammadiyah Ideology, Joko Subando, Muh Samsuri, Edy Muslimin Dec 2023

Developing An Instrument For Measuring Views On Muhammadiyah Ideology, Joko Subando, Muh Samsuri, Edy Muslimin

Jurnal Penelitian dan Evaluasi Pendidikan

This research aims at developing an instrument for measuring views on Muhammadiyah ideology that is valid and reliable. This study adapted Borg and Gall's development model through initial research, planning, initial product development, limited testing, product revision, expanded testing, and product revision. The steps started with initial research to obtain the ideology construct of books related to Muhammadiyah. The ideology construct obtained was used as the basis to arrange instrument items which were then validated by five experts in the fields of measurement, Muhammadiyah ideology, practitioners, and Muhammadiyah cadres by filling the sheet of variable appropriateness with indicators and indicators …


Comparing Item-Total Correlation And Item-Theta Correlation In Test Item Selection: A Simulation And Empirical Study, Sukaesi Marianti, Ana Rufaida, Nur Hasanah, Sofia Nuryanti Dec 2023

Comparing Item-Total Correlation And Item-Theta Correlation In Test Item Selection: A Simulation And Empirical Study, Sukaesi Marianti, Ana Rufaida, Nur Hasanah, Sofia Nuryanti

Jurnal Penelitian dan Evaluasi Pendidikan

One of the important processes in the evaluation of the psychometric properties of a test is item selection. The item selection process usually uses a very popular technique called item-total correlation. This study attempts to describe the item-total correlation technique and explore it using a similar technique called item-theta correlation. Both techniques are applied using simulation studies by creating several conditions related to test length and sample size. After the simulation study, the next step is the study using empirical data as an illustration of the results of the simulation study. The results of this study show that there are …


The Online Evaluation Of The Teacher Certification Program Using The Cipp Model, Intan Kemala Sari, Lili Kasmini, Rosdiana Rosdiana, Mayor M. H. Manurung Dec 2023

The Online Evaluation Of The Teacher Certification Program Using The Cipp Model, Intan Kemala Sari, Lili Kasmini, Rosdiana Rosdiana, Mayor M. H. Manurung

Jurnal Penelitian dan Evaluasi Pendidikan

The Teacher Certification Program (PPG) is a government program to support competency improvement and standardization of teachers in Indonesia. Program organizers are LPTKs that have met the requirements for further preparation and fulfillment of human resources, infrastructure, and supporting policies. Evaluation of the PPG Program is essential, especially for LPTKs still new to implementation. Evaluation of the PPG Program is carried out using the CIPP Model, an evaluation model in terms of Context, Input, Process, and Product. The evaluation was carried out using a qualitative descriptive approach using observation, documentation, interviews, and survey instruments. The PPG program on the subject …


Assessment Of Geography Learning Process Standards In The Indonesian Curriculum: Instrument Development And Quality, Tuti Amalia, Muhammad Nursa'ban Dec 2023

Assessment Of Geography Learning Process Standards In The Indonesian Curriculum: Instrument Development And Quality, Tuti Amalia, Muhammad Nursa'ban

Jurnal Penelitian dan Evaluasi Pendidikan

The need for mapping the achievement of geography learning process standards in the Indonesian curriculum can provide recommendations in accordance with the conditions in the field. This study aims to determine and describe the quality of geography learning process standard instruments in the Indonesian curriculum, namely: 1) content validity 2) construct validity 3) reliability. This research is instrument development research. The development stage used is the development stage of the instrument test by Heri Retnawati. The process of preparing the instrument, namely: determining the purpose of instrument preparation, searching for relevant theories, compiling indicators of instrument items, compiling instrument items, …


Development Of A Scientific Attitude Measurement Instrument For Dharmacariya Department Students At Stabn Using The Fishbein And Ajzen Model, Rahmat Syah, Daddy Darmawan, Syaiful Syamsuddin Dec 2023

Development Of A Scientific Attitude Measurement Instrument For Dharmacariya Department Students At Stabn Using The Fishbein And Ajzen Model, Rahmat Syah, Daddy Darmawan, Syaiful Syamsuddin

Jurnal Penelitian dan Evaluasi Pendidikan

This study applies the Fishbein and Ajzen model to develop a Scientific Attitude Measurement Instrument for Students, focusing on attitudes, beliefs, and intentions towards scientific behaviors. The quantitative research employs an instrument development method, initially constructing dimensions reflecting various scientific attitudes such as attitudes towards the scientific method, collaboration, openness to knowledge, criticality, respect, honesty, independence, and interest in data analysis. The instrument measures students' scientific attitudes across three main dimensions: attitude, subjective norms, and behavioral control, aligning with the Fishbein and Ajzen model. It covers key aspects like attitudes towards the scientific method, emphasizing rigorous approaches like Popper's Falsification …


The Emotional Intelligence And Burnout Of In-Service English Teachers In Yogyakarta, Shabrina Yumna Azhra, Yasir Alsamiri, Nur Hidayanto Pancoro Setyo Putro Dec 2023

The Emotional Intelligence And Burnout Of In-Service English Teachers In Yogyakarta, Shabrina Yumna Azhra, Yasir Alsamiri, Nur Hidayanto Pancoro Setyo Putro

Jurnal Penelitian dan Evaluasi Pendidikan

Emotional intelligence and burnout of teachers are highly discussed in previous studies. This study set out to examine (1) the dimensions of emotional intelligence, (2) the dimensions of burnout, (3) the level of burnout, and (4) the relationship among the dimensions of in-service English teachers in Yogyakarta. The method used in this study is a quantitative correlational study through a survey. The instruments used were questionnaires adapted from the Maslach Burnout Inventory (MBI) and The Schutte Self-Report Emotional Intelligence Test (SSEIT). The participants of this study were 204 in-service English teachers in Yogyakarta. The data were analyzed using Confirmatory Factor …


Development Of Novel Protein Digestion And Quantitation Methods For Mass Spectrometic Analysis, Yongling Ai Dec 2023

Development Of Novel Protein Digestion And Quantitation Methods For Mass Spectrometic Analysis, Yongling Ai

Dissertations

Proteins are the workhorses of biology, playing multifaceted roles in maintaining cellular function, signaling, and response to environmental cues. Understanding their abundance and dynamics is pivotal for unraveling the complexities of biological processes, which underpins the foundations of molecular and cellular biology. Accurate measurement of protein quantities provides insights into cellular homeostasis, facilitates the discovery of biomarkers, and sheds light on the molecular mechanisms of diseases, bridging the gap between the molecular intricacies of proteins and their functional consequences in health and disease. The evolution of protein quantitation methodologies, from classical colorimetric assays to sophisticated mass spectrometry-based approaches, has expanded …


Literature Review: Nutrition Supplementation For Muscle Fatigue In Athletes, Mardiana Mardiana, Apoina Kartini, Dwi Sutiningsih, Suroto Suroto, Muhammad Solihuddin Muhtar Dec 2023

Literature Review: Nutrition Supplementation For Muscle Fatigue In Athletes, Mardiana Mardiana, Apoina Kartini, Dwi Sutiningsih, Suroto Suroto, Muhammad Solihuddin Muhtar

Jurnal Keolahragaan

The use of natural or conventional-based supplementation has become a popular strategy among athletes seeking to reduce oxidative stress, improve recovery, and enhance athletic performance. This literature review searched four reputable international electronic databases, including PubMed, MedRxiv, Cochrane, and Clinical Trial.gov until December 2021, using Boolean operators with keywords and Mesh methods. The keywords used were "Supplementation", AND "Muscle Fatigue Recovery", AND "Athletes", which yielded 24 articles as study findings. The literature review found that exhaustive exercise can induce a neutrophil antioxidant response by increasing antioxidant enzymes. Nutritional supplements, specifically antioxidant supplements, Branched Chain Amino Acid (BCAA), citrulline, omega-3, and …


Development Of Physical Activity Games In Improving The Physical Motor Ability Of Children Aged 10-11 Years At The Elementary School Level, Sabaruddin Yunis Bangun, Miftahul Irfanda Harahap, R. Syaifullah D. Sihombing Dec 2023

Development Of Physical Activity Games In Improving The Physical Motor Ability Of Children Aged 10-11 Years At The Elementary School Level, Sabaruddin Yunis Bangun, Miftahul Irfanda Harahap, R. Syaifullah D. Sihombing

Jurnal Keolahragaan

The purpose of this study was to develop physical activity games to improve the physical motor ability of children aged 10-11 years at the elementary school level. Using research and development/R&D methods. Data collection techniques through questionnaires/questions given to experts and students, the data analysis technique used in this study is quantitative percentages. Validated by material experts, game experts, and language experts. The percentage of product design validation by experts is 80%, based on the information in the expert validation assessment table, the average value is in the range of 80%-100% valid meaning is used. The percentage of small group …


The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy Dec 2023

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …


Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra Dec 2023

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …


Uji Coba Pemberian Snack Bars Berbahan Dasar Tape Ketan Hitam Sebagai Sumber Serat Terhadap Penurunan Kadar Glukosa Darah Puasa Pasien Diabetes Melitus Tipe 2, Muhammad Muayyad Billah, Budiyanti Wiboworini, Adi Prayitno Dec 2023

Uji Coba Pemberian Snack Bars Berbahan Dasar Tape Ketan Hitam Sebagai Sumber Serat Terhadap Penurunan Kadar Glukosa Darah Puasa Pasien Diabetes Melitus Tipe 2, Muhammad Muayyad Billah, Budiyanti Wiboworini, Adi Prayitno

Jurnal Penyakit Dalam Indonesia

Introduction. Managing dietary pattern, including snack schedule, is one of the most important factors in maintaining blood glucose levels in patients with type 2 diabetes mellitus (T2DM). Black glutinous rice tape is one of the foods that contains bioactive nutrient and fiber beneficial to health. This study aimed to determine the effect of snack bars made from black glutinous rice tape on fasting blood glucose levels in T2DM patients.

Methods. The study employed a quasi-experimental pre and post-test design with a control group which was conducted among T2DM patients undergoing treatment at Bhayangkara Tk. II Sartika Asih Hospital, …


Quantum-Enhanced Disaster Assessment And Management (Quandam) System – A Perspective, Mohammed Sahil Nakhuda, Shweta Vincent Dr., Om Prakash Kumar Dr. Dec 2023

Quantum-Enhanced Disaster Assessment And Management (Quandam) System – A Perspective, Mohammed Sahil Nakhuda, Shweta Vincent Dr., Om Prakash Kumar Dr.

Manipal Journal of Science and Technology

Efficient disaster response hinges on the rapid identification of damaged structures post-natural disasters. This literature review surveys diverse solutions, emphasizing merits, drawbacks, and performance metrics. Techniques such as deep learning with pre-trained models, transfer learning with CNNs, and incremental learning with SVMs are scrutinized for their computational demands and adaptability. Ensemble learning, CNNs, attention-based models, transformer networks, and hybrid approaches offer distinct advantages like heightened accuracy and resource efficiency. Challenges, including computational complexity and cost, accompany these methods. Additionally, we propose a framework termed Quantum-Enhanced Disaster Assessment and Management (QuanDAM) which encompasses the usage of Artificial Intelligence (AI) predictive modelling, …


Characterization Of Pathogen-Specific Metabolites By Thin-Film Solid Phase Microextraction Analytical Tool, Keerthana S, Gouri Illanad, Chiranjit Ghosh Dr. Dec 2023

Characterization Of Pathogen-Specific Metabolites By Thin-Film Solid Phase Microextraction Analytical Tool, Keerthana S, Gouri Illanad, Chiranjit Ghosh Dr.

Manipal Journal of Science and Technology

Respiratory infection caused by the bacterial species is a leading cause of morbidity and mortality globally, especially in immunocompromised people. All available diagnostic techniques for pneumonia detection are relatively limited due to time-consuming stages, selectivity, and the need for invasive procedures. To overcome the current challenges, we developed an analytical technique, utilizing a carbon mesh-supported thin film solid-phase microextraction (TF-SPME) technique coupled to gas chromatography-mass spectrometry for monitoring of pathogen-specific metabolites from bacterial culture media of E. coli bacterial strain. We exposed the TF-SPME device from the headspace of the culture media of the bacteria and extracted the metabolites during …