Journal articles on the topic 'Dimensione di Banca'

La bibliografia del centocinquantesimo anniversario dell'unificazione d'Italia č molto vasta. Un gran quantitŕ di iniziative culturali si sono aggiunte all'attivitŕ pubblicistica: itinerari storici, mostre e convegni, documentate da atti, video ed immagini disponibili sul web. I siti internet sono stati ampiamente presi in considerazione ed essi rappresentano un'enorme banca dati, facilmente consultabile. A dispetto delle precedenti celebrazioni in occasione del cinquantesimo e centesimo, questo anniversario pone particolare attenzione alle rievocazioni storiche. L'obiettivo di tale rassegna č di raccogliere e suddividere la vasta ed eterogenea produzione letteraria classificandola secondo differenti argomenti. Questa retrospettiva riflette l'interpretazione del processo di unificazione fatto da esperti, dal Comitato garante delle celebrazioni e anche dall'opinione pubblica, sottolineando problemi e tematiche ancora aperte. La prima sessione raccoglie i contributi a carattere generale, relativi al periodo pre e post unificazione. Un paragrafo raccoglie le piů rilevanti figure del Risorgimento. In seguito il lettore trova quei contributi che riportano tematiche specifiche, statistiche, economia e cartografia storica. Ai luoghi della memoria, nella loro doppia dimensione fisica e di memoria, č dedicata una sessione speciale.

To improve the literacy rate of the population, the government, through the Ministry of Education and Culture, has initiated the National Literacy Movement (GLN) program since 2016, consisting of the School Literacy Movement (GLS), Family Literacy Movement, and Community Literacy Movement. motion exists. The National Literacy Movement has encouraged the growth of a reading culture. The purpose of habituation is to increase interest in reading and improve reading skills so that knowledge can be acquired better. The researchers chose Kediri city in East Java. Kediri City is a service city, a city with a thriving trade and service industry. The purpose of this study is to determine how to develop a test of variables and indicators that represent reading habits and suitable indicators for measuring levels of reading habits. Reading habits in Kediri city. East Java. According to the findings, the Kediri City Reading Interest Index is in the top category with 79.7, the score he is composed of four index dimensions. Each index value mentioned for the city of Kediri is a skill dimension index of 93.9. An Access Dimension Index of 65.3 belongs to the high category. 90.3 Very High Categorical Alternate Dimension Index. The cultural dimension index is 69.2, which is in the high category. The nine years of obligatory schooling are a great contribution to Kediri Municipality's efforts to increase community literacy, and electronic reading material for smartphones and computers (laptops, PCs, tablets, and/or tablets) that supports Latin letter reading and writing is also available. According to the aforementioned statistics, there is truly very great potential for local communities to independently provide print reading and Internet networks, as well as the use of computer devices that bridged the majority of the access to multiple reading sources. Therefore, we must concentrate on promoting more streamlined, secure, and dependable access.

Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana minat masyarakat Kota Banda Aceh terhadap kartu kredit, untuk mengetahui faktor-faktor yang mempengaruhi minat Masyarakat Kota Banda Aceh terhadap kartu kredit Bank. Penelitian dilakukan di Kota Banda Aceh yang meliputi para nasabah kartu kredit Bank yang terdapat di Kota Banda Aceh.yaitu Nasabah Bank sebagai berikut; (1). Bank BRI, (2). Bank BNI, (3). Bank Mandiri, (4). Maybank, (5). Bank BCA, (6). Bank Danamon, (7). Bank Bukopin, (8). Bank Permata, (9). Bank Panin. Dengan jumlah responden sebanyak 270 orang responden. Berdasarkan uji KMO and Bartlett’s test diperoleh nilai approx. Chi-Square sebesar 717.400 pada df = 21 dengan tingkat probabilitas sebsar 0,000, sehingga semua variabel yang dijadikan indikator sebagai penelitian ini dijadikan acuan oleh masyarakat Kota Banda Aceh untuk memiliki kartu kredit Bank. Faktor yang paling dominan yang menimbulkan minat masyarakat terhadap kartu kredit secara berurutan adalah dimensi kebudayaan, dimensi sosial, dimensi pribadi, dimensipsikologis, dimensi chievement, dimensi power dan dimensi affiliation. Kata kunci: Minat Masyarakat, Kartu Kredit Bank, Kota Banda Aceh. Abstract. The purpose of this study was to find out how the interest of the people of Banda Aceh City on credit cards, to find out the factors that influence the interest of the Banda Aceh City Community towards the Bank's credit card. The research was carried out in the city of Banda Aceh which included the customers of the Bank's credit card in the City of Banda Aceh. That is the Bank Customer as follows; (1). Bank BRI, (2). BNI Bank, (3). Bank Mandiri, (4). Maybank, (5). Bank BCA, (6). Bank Danamon, (7). Bank Bukopin, (8). Bank Permata, (9). Panin Bank. With the number of respondents as many as 270 respondents. Based on the KMO and Bartlett's test the values obtained were approx. Chi-Square is 717,400 at df = 21 with a probability level of 0,000 so that all the variables used as indicators for this study are used as references by the people of Banda Aceh to have a Bank credit card. The most dominant factors that cause public interest in credit cards in the sequence are cultural dimensions, social dimensions, personal dimensions, psychological dimensions, achievement dimensions, power dimensions, and affiliation dimensions.Keywords: Community Interest, Bank Credit Cards, Banda Aceh City.

This study examines the understanding of the concept of diversity (pluralism and multiculturalism) in the city of Banda Aceh; the capital city of Aceh Province which is now more than 800 years old. Can the city be classified as a diversity-friendly city as it is embedded for Pematang Siantar, Manado, Kupang, or Bali, which are among the most diversity friendly regions and are tolerant to other religions and beliefs? This study adopts socio-qualitative with an ethnographic approach to present arguments about the diversity in the city of Banda Aceh. The analytical instrument seeks to empathize with Banda Aceh's value of inductivity, as well as its "particularistic" dimension so that it can be understood emphatically. This article seeks to test the hypothesis of whether or not Banda Aceh City government has sufficiently promoted the culture of minority groups, not only protecting them from violence and granting the right to live and do business. By using observation and in-depth interview techniques, this paper also shows the enigmatic side of minority groups, including the exclusion of “subaltern” groups: the weakest minority and can be called the minority of the minorities. The most apparant of this minority group is the Chinese gets a wider portion of the discussion, compared to other minorities. This is because of the complexity that this community enjoys which shapes their lives with other minority groups and builds the concept of encounters with local communities in Banda Aceh. The diversity values of this city experienced a dynamic change. In the last fifteen years, the diversity was best promoted in the city of Banda Aceh during the governance period of Mawardy Nurdin who served as mayor of Banda Aceh from 2007-2014.

Abstract: Humans in carrying out daily activities always need sunlight. Nature has provided an abundant source of energy, solar heat. Indonesia is on the equator very rich in energy from sunlight. Sunlight has not been used by humans and seems to be refused entry into the room. The reading room is one of the facilities in the library. The reading room requires adequate sunlight and a good reading table layout so that it can be used optimally when reading and writing. The purpose of this research is to improve visual comfort in the reading room so that natural light can enter the reading room optimally in accordance with the standard requirements of the reading room so that the reading room can be utilized optimally. Research using quantitative methods that are measuring the location of the level of natural lighting in the reading room by using measuring devices. This research is very important to be done to translate human desires in planning and designing a good reading room. The results of this study can explain that natural light can be optimally utilized in the reading room (reading table) in the library by using reflector material (directors of sunlight). Determination of access to sunlight both windows and other openings will affect the organization of space, dimensions and design of space.Keyword: Natural Light, Reading Room, LibraryAbstrak: Manusia dalam melakukan kegiatan sehari-hari selalu membutuhkan cahaya matahari. Alam telah menyediakan sumber energi berlimpah yaitu panas matahari. Indonesia berada di garis katulistiwa sangat kaya energi dari sinar matahari. Cahaya matahari belum banyak dimanfaatkan manusia dan seakan-akan ditolak masuk ke dalam ruangan. Ruang baca merupakan salah satu fasilitas pada perpustakaan. Ruang baca membutuhan cahaya matahari yang cukup dan tata letak meja baca yang baik agar dapat dimanfaatkan secara optimal saat melakukan aktifitas membaca dan menulis. Tujuan penelitian adalah meningkatkan kenyamanan visual di ruang baca agar cahaya alami dapat masuk ke dalam ruang baca secara maksimal sesuai dengan kebutuhan standar ruang baca sehingga ruang baca dapat dimanfaatkan secara optimal. Penelitian menggunakan metode kuantitatif yaitu melakukan pengukuran dilokasi mengenai tingkat pencahayaan alami pada ruang baca dengan memakai alat ukur. Penelitian ini sangat penting dilakukan untuk menterjemahkan keinginan manusia dalam merencanakan dan merancang ruang baca yang baik. Hasil dari penelitian ini dapat menjelaskan bahwa cahaya alami dapat dimanfaatkan secara optimal pada ruang baca (meja baca) di perpustakaan dengan menggunakan bahan reflector (pengarah cahaya matahari). Penentuan akses cahaya matahari baik jendela maupun bukaan lainnya yang bisa mempengaruhi organisasi ruang, dimensi dan desain ruang.Kata Kunci: Cahaya Alami, Ruang Baca, Perpustakaan

Self-efficacy has 3 dimensions that are closely related to readiness to care, namely the dimensions of magnitude (difficulty), dimensions of generality (expectations), and dimensions of strength (strength). The purpose of this study was to determine the relationship between family self-efficacy and readiness to care for family members after orthopedic surgery at Meuraxa Hospital, Banda Aceh. This type of research uses a descriptive correlation design with a cross sectional approach. This study uses the Chi-Square correlation method with = 0.05. The study was conducted by distributing questionnaires to the patient's family. The results of this study indicate the P-value = 0.000 < = 0.05, meaning that there is a significant relationship between family self-efficacy and readiness to care for family members after orthopedic surgery in the Al-Bayyan Room, Raudah and Orthopedic Poly Hospital Meuraxa Banda Aceh. Based on the results of the study, it can be said that if the self-efficacy of the patient's family is high, it will make the family ready to care for or the higher the self-efficacy, the more readiness of the family to care for. This research is expected to be useful for post-surgical patients, health workers, hospitals and educational institutions in order to improve evaluation.

Financial literacy is one of the success factors for the economy and the welfare of the people in Indonesia. The low level of financial literacy has an impact on people's economic growth, including Micro, Small and Medium Enterprises (MSMEs). Aceh is one of the regions in Indonesia that implements Islamic sharia, including the activities of its financial institutions. Therefore, it is important for MSME actors in Aceh to have a good level of Islamic financial literacy. This study aims to examine the effect of the dimensions of Islamic financial literacy which includes financial knowledge, financial attitudes and financial capabilities on the financial performance of MSMEs. The research population includes 927 MSMEs in Syiah Kuala District, Banda Aceh City. While the research sample was 90 SMEs based on the Slovin formula with simple random sampling technique. The data used are questionnaires obtained from MSME actors with documentation techniques. Data were analyzed using linear regression method. The results of the study indicate that both separately and together, the dimensions of Islamic financial literacy, namely financial knowledge, financial attitudes and financial capabilities affect the financial performance of MSMEs in Syiah Kuala District, Banda Aceh City

The enacment of Minister of Marine Affairs and Fisheries Regulation, 4, of 2015, on Prohibition of Fishing in WPP RI 714 is a new chapter in the management of fisheries in Indonesia. Currently, fisheries management has shifted to the exploitation of sustainable fisheries. Minister of Marine Affairs and Fisheries Regulation, 4, of 2015, contains the prohibition of Yellowfin Tuna fishing at coordinates that are at 126-132 E and 4-6 S in the Banda Sea, and in the time dimension of the month from October to December. Minister of Marine Affairs and Fisheries Regulation, 4, of 2015, was not based on adequate formal academic study. The economic impact of this Minister Regulation is not perceived by fishermen in the Banda Neira District, Central Maluku Regency. Fishermen still can catch fish without any obstacle from the supervisor of marine resources and fisheries, or the Water Police. Courage central government for close fisheries management on a WPP with dimensions based on location and time commendable because it is not a populist policies. Therefore, close policy should also be applied in WPP are already experiencing over-exploited and spawning areas or migratory fish, such as the Java Sea. However, this policy should be supported by research and data, such as data on accuracy of potential fish resources, the number of vessels and fishing gear used, the number of fishermen who fishing, and the policies to be carried out for the fishermen in the WPP, to avoid social and economic impacts for communities. Besides that, modernization of fishing vessels, processing facility and infrastructure improvement, and institution strengthening must to be done as an effort to improve the sustainable business of fishing.

Rainwater harvesting is known as one of solutions for water conservation. Rainwater harvesting decreases stormwater runoff which reduce erosion, conserve water at local level to be used later and so on. Indonesia as tropical country has great water resources, but rainwater harvesting is not common, people only let the rainwater flow to the river without intention to preserve it. This study aims to test the quality of rainwater in the district of Syiah Kuala, Banda Aceh City, then plan the design of a rainwater harvesting system for shop houses that are often found in this area. The study conducted by testing the physical parameters of rainwater quality, collecting common shop house dimension data, and rainfall data, then calculating the potential rainwater that can be harvested by hydrology analysis, and then determine the volume, design, drawing of the rainwater harvesting system. The result shows that pH ranges from 7.8 to 7.9; temperature 28-31; DHL minimum 4u / cm and maximum 20u / cm; TDS ranges from 3-9 ppm, and all of this numbers meet quality standards of PERMENKES NO 32/2017. The highest daily rainfall level was in December 2014 (77.6 mm), and the average monthly rainfall for the last 10 years is 156,321 mm. With a planned rainfall value of 30.8 mm/hour, 2 hours of rain duration, and a return period of rain of 2 years, rainwater has the potential discharge quantity of 0.8 liters/second. The dimension of the system (regarding to SNI 8153:2015) are: (1) horizon pipe 3 inch long, (2) vertical pipe it is 4 inch, and reservoir volume is 0.5 m3

Le molteplici osservazioni di Nietzsche intorno al corpo rappresentano senza dubbio uno snodo ermeneutico fondamentale nell’ambito della riflessione morale sul tema della corporeità. Al tempo stesso, la ricostruzione del suo pensiero su questo delicato argomento va a costituire un banco di prova decisivo per ripensare criticamente la ragione, provando a rivedere la sua posizione all’interno del mondo dell’umano. Il leitmotiv del corpo lega ben salde fra loro le aspre critiche che Nietzsche rivolge alla civiltà occidentale, la quale, da Socrate in poi, ha visto il predominio di una razionalità astratta e calcolante ai danni di una ragione incarnata e più umana. Dagli scritti giovanili a quelli della maturità, dallo Zarathustra agli ultimi pamphlet polemici, passando per la miriade dei frammenti postumi. Disseminato in quasi tutte le sue opere e spalmato su un arco temporale di quasi vent’anni, il suo interesse per la dimensione corporea dell’umano non perde mai di tensione. ---------- Nietzsche’s various observations about the body represent without a doubt a fundamental hermeneutic crossroad in the area of the moral reflection on the topic of corporeity. At the same time, the reconstruction of his thought on this delicate subject constitutes a decisive test bed to critically re-think reason, seeking to review its position within the world of the humane. The leitmotif of the body firmly binds to one another the harsh critiques which Nietzsche moves to the Western civilisation, which, from Socrates onward, saw the dominance of an abstract and calculating form of rationality, to the detriment of an incarnated and more humane reason. From the early writings to the mature ones, from the Zarathustra to the late polemical pamphlets, through the myriad posthumous fragments. Scattered around almost all of his works and stretching over almost twenty years, Nietzsche’s interest in the corporeal dimension of the humane never drops tension.

One of the goals of the reform program in Indonesia is the realization of good governance. The Indonesian Open Government Movement (OGI) is a form of movement between the government and the community to realize good governance, namely through principles based on public information. One of the OGI programs to achieve this is through the open data project portal, one of which is the Banda Aceh Open Data Portal (ODBA). This study aims to find out how the quality of ODBA Portal services in public information at the Department of Communication, Informatics and Statistics (Diskominfontik) of Banda Aceh City and the strategy of Banda Aceh Diskominfotik to improve the quality of ODBA Portal services. The research method used is descriptive qualitative. Informants in this study were determined by purposive sampling technique. Data were collected by interview, observation, documentation, and triangulation techniques. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The theory used is based on three dimensions of the quality of a portal site proposed by Rocha (2012: 374-382), namely content quality, service quality, and technical quality. The results showed that the service quality of the ODBA Portal was quite good. However, there are several things that need to be improved on the ODBA Portal, such as the availability of features for proposing datasets, features for feedback, special personnel to handle open data portal maintenance, and others. To make the ODBA Portal have a better quality, the Department of Communication, Informatics and Statistics of Banda Aceh City needs to provide expert programmers, especially in the field of maintenance and add the main features that must exist in an open data portal. The City of Banda Aceh Diskominfotik has also implemented several strategies to improve the quality of the ODBA Portal service. Keywords: ODBA Portal, Open Data, Open Data Portal, Public Information Disclosure, Quality of Website Portal

The Banda Sea region is an active earthquakes area which indicated by mean monthly incident of quakes more than 220. The condition is caused the area being located in the triple jucntion. Earthquakes system in this region which occur during September 2015 up to October 2016 is analyzed by fractal approach to investigate the subduction system.Earthquakes system is chaotic, so can be quantified using fractal concept. Quantify result of Banda Sea earthquakes system using Aki method is fractal dimension 2.08. It indicates that the slab was fractured by some fault in form an angle or upright possition with the subduction strike. Such a thing also be proven by the fact that the length zone of slab moved during each earthquake is not same, the variation is about 6 – 1,056 m. Based on the fractal analysis, also be identified that about 6.25 magnitute six earthquakes are expected each year. The result of study support the previous studies which propose that the tectonic system in Banda Sea region is very complex. Keywards: Earthuakes system, fractal, Banda Sea Kawasan Laut Banda merupakan daerah aktif gempa yang ditunjukan dengan kejadian gempa rata-rata bulanan Iebih dan 220. Keadaan ini dapat dimengerti mengingat kawasan tersebut merupakan pertemuan tiga buah lempeng yang bergerak. Pola kegempaan di daerah tesebut yang tejadi pada September 2015 hingga Oktober 2016 dicoba dianalisa menggunakan pendekatan fraktal untuk mengetahui pola subduksi di daerah tersebut. Pola kegempaan merupakan suatu kejadian yang chaos, sehingga dapat dilakukan kuantisasi berdasarkan konsep fraktal. Hasil kuantisasi pola gempa Laut Banda meggunakan metode Aki diperoleh dimensi fraktal 2,08. Hal ini menunjukan bahwa slab yang menunjam dan bergerak sehingga menimbulkan gempa terbagi dalarn beberapa bagian melalui suatu sesar yang menyududut / tegak lurus jurus subduksi. Keadaan ini dikuatkan oleh hasil perhitungan panjang daerah yang bergerak untuk setiap kejadian gempa tidak sama, yaitu bervariasi dari 6 – 1.056 m. Berdasarkan analisa fraktal tersebut juga diketahui bahwa gempa dengan magnitudo 6,25 akan terjadi 6 kali dalam satu tahun. Hasil penelitian ini mendukung hasil penelitian terdahulu yang menyatakan bahwa tatanan tektonik di daerah Laut Banda sangat kompleks. Kata Kunci: Pole gempa, fraktal, Laut Banda

AbstrakTaman Wisata Alam Laut (TWAL) Pulau Weh merupakan kawasan konservasi yang dikelola oleh Badan Konservasi Sumber Daya Alam (BKSDA) Banda Aceh. TWA Laut Pulau Weh terletak di Desa Iboih dan masuk ke dalam Wilayah Hukom Adat Panglima Laot Lhok Iboih. Keberadaan Hukom Adat Laot memberikan dampak secara ekologi, sosial ekonomi, dan tata kelola TWA Laut Pulau Weh. Selain itu, sistem pengelolaan berdasarkan hukum adat dapat dijadikan rujukan dalam menyusun kebijakan atau strategi pengeloaan TWA Laut Pulau Weh ke depan. Tujuan dari penelitian ini adalah menghitung dan mengestimasi tingkat keberlanjutan pengelolaan TWA Laut Pulau Weh berdasarkan Hukom Adat Laot Lhok Iboih. Metode yang digunakan adalah multi dimensional scalling (MDS) berdasarkan tiga dimensi yaitu ekologi, sosial ekonomi dan tata kelola. Hasil analisis menunjukkan bahwa dimensi tata kelola dan sosial ekonomi berada pada kategori cukup keberlanjutan dengan indeks 59,98 dan 56,75, sedangkan dimensi ekologi berada pada kategori kurang berkelanjutan dengan indeks 46,94. Indeks dan status keberlanjutan menunjukkan bahwa, sistem pengelolaan berdasarkan Hukom Adat Laot Lhok Iboih pada dimensi tata kelola dan sosial ekonomi cukup memberikan dampak terhadap keberlanjutan pengelolaan TWA Laut Pulau Weh.AbstractMarine Recreational Park (MRP) Weh Island is a conservation area managed by Natural Resources Conservation Agency Banda Aceh. The MRP is located at Iboih village and it is also inside the area of local customary Law of the Sea Lhok Iboih. The existence of customary Law of the Sea affects the management of MRP in terms of ecology and social economy. Apart from that, the local customary management system could be used as a reference in finalizing the policy and strategy of the management of MRP Weh Island in the future. The purpose of this research is to calculate and to estimate the sustainability level of the MRP Weh Island management based on customary Law of the Sea Lhok Iboih. The method used is multi dimensional scaling (MDS) that is based on 3 dimensions i.e. ecology, social economy, and management. The analysis result indicates that the dimension of management and social economy are arguably sustainable with index 59.98 and 56.75, while the dimension of ecology falls into less sustainable level with index 46.94. The index and sustainability status indicate that the management system based on customary Law of the Sea Lhok Iboih specifically on the dimension of management and social economy influence the sustainability of MRP Weh Island management.

Literacy is an inseparable part of human civilization that can help measure societal strata and how the society in a nation interpretes time development as well as how far they can survive in it. In this study, we specifically wanted to look at the relationship between Kabat-Zin mindful parenting (a conscious parenting style) and the reading and writing literacy of teenagers in Kampung Cisanggarung, Cimenyan District, Bandung Regency, West Java. This study used a quantitative research method with a correlational design. From a total population of 488, 24 adolescents aged 10-19 years old were purposively chosen from 24 families who have teenage children. The reading and writing literacy of Kampung Cisanggarung youths was measured by using the Ministry of Education and Culture literacy scale . Meanwhile, the mindful parenting pattern was investigated by using a scale derived from Duncan and Zinn’s 5 dimensions of mindful parenting. Pearson Product Moment formula was implemented to determine the magnitude of the correlation coefficient between the two variables: whether or not the relationship is significant. The correlation coefficient found was r = 0.450 with a significance probability value of 0.027 indicating that there is a significant positive correlation between mindful parenting and literacy (r = 0.450; p <0.5). Several factors were assumed to be the influential reasons for such a medium correlation level category. Parent’s low level of education may prevent adequate knowledge in parenting. Another possible cause found was lack of example given by parents to their children in the literacy aspect.

Literacy is an inseparable part of human civilization that can help measure societal strata and how the society in a nation interpretes time development as well as how far they can survive in it. In this study, we specifically wanted to look at the relationship between Kabat-Zin mindful parenting (a conscious parenting style) and the reading and writing literacy of teenagers in Kampung Cisanggarung, Cimenyan District, Bandung Regency, West Java. This study used a quantitative research method with a correlational design. From a total population of 488, 24 adolescents aged 10-19 years old were purposively chosen from 24 families who have teenage children. The reading and writing literacy of Kampung Cisanggarung youths was measured by using the Ministry of Education and Culture literacy scale . Meanwhile, the mindful parenting pattern was investigated by using a scale derived from Duncan and Zinn’s 5 dimensions of mindful parenting. Pearson Product Moment formula was implemented to determine the magnitude of the correlation coefficient between the two variables: whether or not the relationship is significant. The correlation coefficient found was r = 0.450 with a significance probability value of 0.027 indicating that there is a significant positive correlation between mindful parenting and literacy (r = 0.450; p <0.5). Several factors were assumed to be the influential reasons for such a medium correlation level category. Parent’s low level of education may prevent adequate knowledge in parenting. Another possible cause found was lack of example given by parents to their children in the literacy aspect.

The study area is located at Masela Block and its surrounding, Moluccas Province. Result of the deep sea measurement and global data conversion provide description of three dimensions around the track lines area. This result is overlay with seismic data, that can give morphotectonic implication between Asian and Australian Plates. Track lines of MGI-2010-MSL-1, 2 and 3 show that the profile of the sea floor, form the high morphology which represents the volcanic islands. It forms west – east direction of fold-thrust belt non-volcanic outer Banda arc. The southern part trench of the Australian Continent reflected the platform system and undulation morphology. The sea floor profile ( VE 1:5 ) show that the slope profile ranges between 0º and 8º. Furthermore, the morphology of the sea floor can be classified as a relatively flat slope. Due to this condition, this area may be used for gas pipe laying along 146 km distance, between the Well of Abadi 1 at the Masela Block and Selaru Island at south Tanimbar Islands. Keywords: sea depth, sea floor morphology, seismic profile, tectonic, Masela Block Daerah penelitian terletak di Blok Masela dan sekitarnya, Provinsi Maluku. Hasil pengukuran kedalaman laut dan konversi data global diperoleh gambaran tiga dimensi di sekitar jalur lintasan. Hasil ini kemudian ditumpangtindihkan dengan data seismik, sehingga dapat memberikan gambaran morfologi dan implikasi tektonik antara Lempeng Asia dan Australia. Pada Lintasan MGI-2010-MSL-1, 2 dan 3, menunjukkan profil kedalaman dasar laut membentuk morfologi tinggian yang mewakili pulau-pulau vulkanik. Kondisi ini membentuk suatu jalur punggungan lipatan sesar naik non vulkanik Busur Luar Banda berarah barat – timur. Di bagian selatan palung, mewakili Benua Australia; menunjukkan suatu sistem paparan dan morfologi undulasi Penampang dasar laut (VE 1 : 5) memperlihatkan bahwa kemiringan lereng berkisar antara 0º dan 8º. Selanjutnya morfologi dasar laut ini dapat diklasifikasikan sebagai lereng yang relative landai. Berdasarkan kondisi ini daerah ini kemungkinan dapat digunakan untuk peletakan pipa gas sepanjang 146 km, antara Sumur Abadi 1 di Blok Marsela dan Pulau Selaru di sebelah selatan Pulau Tanimbar. Kata kunci: kedalaman laut, morfologi dasar laut, enampang seismik, tektonik, Blok Masela

<p align="center"><strong><em>ABSTRACT</em></strong><strong><em></em></strong></p><p class="Abstractisi">Tuna fish is one of the easily perishable consumed food. Therefore before it reaches the consumers a well-designed and well-prepared supply management system is required The objectives of the research are to analyze the product, financial and information flows of tuna fish chain of supply in Banda Aceh through analyzing the performance efficiency of tuna fish supply chain performance at CV Tuah Bahari and PT Nagata Prima Tuna in Banda Aceh. Descriptive analysis is the method used to analyze the product, financial and information flows. Supply Chain Operation Reference (SCOR). Is the method used to measure the supply chain performance efficiency. SCOR preceded with hierarchy preparation based on the SCOR process, i.e. plan, source, make, delivery and return with common dimensions i.e. reliability, responsiveness, flexibility, cost and asset. The supply chain performance efficiency measurement in this research is also supported by the Analytical Hierarchy Process (AHP) and Objective Matrix (OMAX) methods The result of the research pointed out that the tuna fish product and information flow at CV Tuah Bahari and PT Nagata Prima Tuna is not optimal yet, while the financial flow is optimal. In the outcome of CV Tuah Bahari performance efficiency, 4 KPI (Key Performance Indicator) is at Poor category, while at PT Nagata Prima 9 KPI are categorized as Poor. The total performance value of the company is at Average category, with total index value of 62.9 and PT Nagata Prima Tuna 52.7. </p><p class="TubuhTulisanAll"><strong><em>Keywords:</em></strong><strong><em> </em></strong><em>performance efficiency, SCOR, supply chain, tuna fish</em></p><p class="TubuhTulisanAll" align="center"><strong> </strong></p><p class="TubuhTulisanAll" align="center"><strong>ABSTRAK</strong></p><p class="Abstrakisi">Ikan tuna tergolong bahan pangan yang memiliki karakteristik mudah rusak. Oleh karena itu, untuk sampai ke konsumen diperlukan suatu sistem manajemen rantai pasok yang baik dan memadai. Tujuan penelitian ini adalah untuk menganalisis aliran produk, aliran keuangan dan aliran informasi pada rantai pasok ikan tuna di Banda Aceh, dengan menganalisis efisiensi kinerja rantai pasok ikan tuna pada CV. Tuah Bahari dan PT Nagata Prima Tuna di Banda Aceh. Metode yang digunakan untuk menganalisis aliran produk, aliran keuangan, dan aliran informasi adalah analisis deskriptif. Metode yang digunakan untuk mengukur efisiensi kinerja rantai pasok adalah <em>Supply</em> <em>Chain</em> <em>Operation</em> <em>Reference</em> (SCOR). SCOR diawali dengan pembuatan hierarki awal yang didasarkan pada proses dalam SCOR, yaitu <em>plan, source, make, delivery,</em> dan <em>return</em> dengan dimensi umum, yaitu <em>reliability, responsiveness, flexibility, cost, </em>dan<em> asset</em>. Pengukuran efisiensi kinerja rantai pasok dalam penelitian ini juga didukung dengan metode<em> Analytical Hierarchy Process </em>(AHP)<em> </em>dan<em> Objective Matrix</em> (OMAX)<em>. </em>Hasil penelitian menunjukkan bahwa aliran produk dan aliran informasi rantai pasok ikan tuna di CV. Tuah Bahari dan PT. Nagata Prima Tuna belum optimal, sedangkan aliran keuangan sudah optimal. Hasil pengukuran efisiensi kinerja CV. Tuah Bahari, 4 KPI (<em>Key Performance Indicator</em>)<em> </em>berada pada kategori <em>Poor,</em> sementara pada PT Nagata Prima Tuna terdapat 9 KPI berada pada kategori <em>Poor</em>. Total nilai performansi kedua perusahaan berada pada katagori<em> Average</em>, dengan nilai Index Total CV. Tuah Bahari 62.9 dan PT. Nagata Prima Tuna 52.7.</p><strong>Kata kunci:</strong> efisiensi kinerja, <em>SCOR,</em><em> </em>rantai pasok, ikan tuna

UD.Ridwan is one of the community businesses in West Aceh, precisely in Ujong Kalak, which processes fish waste into animal feed. UD.Ridwan in its business activities has experienced several problems in the part of the supply of raw materials that are not fixed, because the amount of fish waste is not fixed per day. UD. RIDWAN in its production activities, every 1 kg of raw materials used can produce 761 grams of feed product. As a result, the results of feed production are also not fixed, and cannot fulfill orders from consumers, so there is often a mismatch between demand and orders. This will lead to unfulfilled consumer demand and delays in distribution to each distribution center (DC). UD. Ridwan distributes his products to existing DCs, namely: Medan, Banda Aceh, and Lhokseumawe. To fix the losses faced by the company, it is necessary to measure the performance of the supply chain first. There are several models of supply chain performance measurement systems, namely: POA (Performance of Activity) and SCOR (Supply Chain Operation Reference). POA is a model used to measure the performance of activities that are part of the process in the supply chain. Activity performance is measured in various dimensions, namely: costs, time, capacity, capabilities, productivity, utilization and outcomes. Meanwhile, SCOR is basically a model based on a process

ABSTRACT: Il fitto dialogo intertestuale con i classici di ogni tempo è stato inteso dagli autori della Disney Italia come una pratica di cannibalizzazione delle fonti; d’altra parte il confronto con la dimensione letteraria, estendendosi nel tempo ‒ dalla fine degli anni Quaranta a oggi ‒, ha lasciato un’impronta indelebile sulle Grandi Parodie: per un verso esse hanno acquisito uno spessore testuale inedito, riconnettendosi alle grandi matrici narrative in cui affonda le proprie radici il più vasto mondo della finzione; per l’altro hanno costituito un formidabile banco di prova per la variegata compagine Disney: gli eroi del fumetto, da Topolino a Paperino, si sono cimentati nell’impresa di interpretare il ruolo e assumere le fattezze dei più rinomati protagonisti della pagina letteraria mostrando al contempo una grande duttilità e una spiccata personalità. Il complesso dei personaggi Disney funziona in definitiva come un sistema mitico: il corpo delle loro storie costituisce un intero aperto a un continuo accrescimento ed è in effetti costantemente aggiornato da una pluralità di autori che rende il sistema perennemente sincronico col tempo dei lettori.Parole chiave: Fumetto. Disney. Grandi Parodie. Mito. Intertestualità. RESUMO: O estreito diálogo intertextual com os clássicos de várias épocas foi entendido pelos autores da Disney Itália como uma prática de canibalização das fontes, que proporcionou o confronto com a dimensão literária, estendendo-se no tempo ‒ do fim dos anos 40 a hoje ‒, e deixou uma marca indelével nas Grandes Paródias: por um lado, estas adquiriram um peso textual inédito, reconectando-se com as grandes matrizes narrativas nas quais fincam as suas raízes no mais vasto mundo da ficção; por outro ainda constituíram um formidável teste para a multifacetada equipe Disney: os heróis dos quadrinhos, de Mickey a Donald, cimentaram-se na empreitada de interpretar os papéis e assumir os perfis dos mais renomados protagonistas das páginas literárias, demostrando, ao mesmo tempo, uma grande flexibilidade e uma marcada personalidade. O conjunto dos personagens Disney funciona definitivamente como um sistema mítico: o corpo das suas histórias constitui um todo, aberto em uma contínua evolução, e é, de fato, constantemente atualizado por uma pluralidade de autores que torna tal sistema perenemente sincrônico com o tempo dos leitores.Parole chiave: História em quadrinhos. Disney. Grandi Parodie. Mito. Intertextualidade. ABSTRACT: An intense intertextual dialogue with the classics of all time has been intended by Disney Italian authors as a practice of source “cannibalization”. Their long-lasting dialogue with the literary dimension left an indelible mark on the Grandi Parodie: on the one hand they acquired an unprecedented textual depth, connecting them to the major narrative roots of the fictional world; on the other hand, they represented a crucial test for the varied team of Disney characters: the heroes of comics, from Mickey Mouse to Donald Duck, undertook the remarkable feat of interpreting the roles of renowned literary characters, showing a great adaptability as well as a strong personality. Disney characters function fundamentally as a mythical system: their stories constitutes an ever-changing whole, constantly updated to the time of their readers.Keywords: Comics. Grandi Parodie. Disney. Parody. Myth. Intertextuality.

<p>This article discusses the position of religion in politic that has relation to leadership. The main argumentation of this research is religion will constantly become a political power and social movement. In one side the research has different opinion from the integration politic paradigm and secular that proposed by Hasan al-Bannā and ‘Alī Abd. al-Rāziq, but in another side, it has reinforced the two paradigms. By using literature study and descriptive method and philosophical historical approach, it indicates Islam will constantly exist and has influence in the political process. Although Islam is not depending on politic and on the contrary. Islam and politic are both integrated dimension of life, so both are not able to be separated from social politic dynamics.</p><p>Artikel ini membahas kedudukan agama dalam politik yang berkaitan dengan kepemimpinan. Argumentasi utama penelitian ini adalah bahwa agama tetap akan menjadi kekuatan politik dan gerakan sosial. Di satu sisi penelitian ini berbeda pendapat dengan paradigma politik integrasi dan sekuler yang dikemukakan oleh Hasan al-Banna dan ‘Alî Abd. al-Rāziq, namun di sisi lain memperkuat kedua paradigma tersebut. Dengan menempuh studi kepustakaan dan menggunakan metode deskriptif serta pendekatan filosofis dan historis, penelitian ini menunjukkan bahwa Islam akan tetap eksis dan berpengaruh dalam proses politik. Hakikat Islam meskipun tidak bergantung pada politik dan begitu pula politik tidak bergantung pada Islam. Islam dan politik merupakan dua dimensi yang integral dalam kehidupan, maka keduanya tidak dapat dipisahkan dari dinamika sosial politik.</p>

<p align="center"><strong>Abstrak</strong></p><p> </p><p>Perilaku arsitektur adalah aktivitas manusia baik yang dapat diamati langsung maupun tidak yang terjadi dalam suatu bangunan atau lingkungan sekitar, sedangkan ruang adalah sesuatu kesatuan yang terbatas atau tidak terbatas sama dengan sebuah tempat yang kosong yang di persiapkan dengan kapasitas tertentu untuk di wadahi barang. Perilaku dan ruang arsitektur yang dimaksud pada penelitian ini ialah tentang bagaimana aktivitas yang terjadi sehari-hari antar pedagang dan pembeli yang ada di Pasar Buah tersebut. Pasar ini terletak di jalan Pasar Buah, desa Pusong Baru, kecamatan Banda Sakti, kota Lhokseumawe. Permasalahan pada penelitian ini adalah tentang penggunaan ruang yang tidak maksimal di mana ruang tersebut tidak digunakan dengan baik oleh pedagang. Tujuan dari penelitian ini ialah untuk mengetahui factor yang membuat pedagang tidak menempati ruang dalam, dan bagaimana kondisi fisik pasar tersebut. Penelitian ini menggunakan metode deskriptif kualitatif dengan analisa langsung di lapangan selama dua minggu. Konsepnya dilakukan dalam bentuk analisa aktivitas masing-masing blok dan analisa fisik tentang letak, cahaya, warna, penghawaan, sirkulasi, material dan dimensi. Berdasarkan hasil penelitian menunjukkan bahwa ruang bagian dalam dari pasar buah tidak terpakai karena faktor pembeli yang sedikit karena sepi pembeli maka pedagang lebih banyak menempati ruang luar supaya pembeli yang datang banyak. Selain itu faktor fisik bangunan bagian dalam yang kurang cahaya dan penghawaan sehingga membuat pedagang tidak nyaman menempati ruang bagian dalam.</p><p><strong> </strong></p><p>Kata Kunci: <em>Perilaku, Ruang, Aktivitas</em></p><p><strong> </strong></p><p><strong> </strong></p><p align="center"><strong>Abstract</strong></p><p class="11daftarpustaka"> </p><p>Architectural behavior is a human activity that can be observed directly or indirectly that occurs in a building or the surrounding environment, while space is a limited or unlimited unit equal to an empty place that is prepared with a certain capacity to contain goods. The architectural behavior and space referred to in this study is about how the daily activities occur between traders and buyers at the Fruit Market. This market is located on Jalan Pasar Buah, Pusong Baru village, Banda Sakti sub-district, Lhokseumawe city. The problem in this study is about the use of space that is not optimal where the space is not used properly by traders. The purpose of this study is to determine the factors that prevent traders from occupying internal space, and how the physical conditions of the market are. This study used a qualitative descriptive method with direct field analysis for two weeks. The concept is carried out in the form of activity analysis of each block and physical analysis of location, light, color, ventilation, circulation, material and dimensions. Based on the results of the study, it shows that the inner space of the fruit market is not used because of the lack of buyers because there are fewer buyers, so the traders occupy more of the outer space so that more buyers come. In addition, the physical factors of the inner building are lacking in light and air, so that it makes traders uncomfortable occupying the inner space.<br /> <br /> Keywords: <em>Behavior, Space, Activities</em></p><p class="11daftarpustaka"> </p>

Zakat as one of the institutions in Islam, has a spiritual dimension and covers many aspects of community empowerment that include various aspects such as economic, social, health, education and religion, especially in the event of a pandemic. One of the community empowerment programs by zakat institutions is Zakat Community Development. One of the community empowerments programs by zakat institutions in this research to find out and analyze the concept of empowerment in the form of Zakat Community Development during the pandemic in Kahayya Village, Bulukumba Regency. The method in this study is qualitatively descriptive by finding detailed information related to the Zakat Community Development program in Kahayya Village, Bulukumba Regency. The results of this study show that several programs have been implemented covering various aspects such as socioeconomic, health, education and religion. In the field of health, disinfectant narrowing, vaccination programs, provision of handwashing, distribution of masks and hand sanitizers to socialization related to the prevention of the spread of the covid-19 virus to the community. Similarly, in the world of education, through ZCD is done the reactivation of reading parks and the development of ICT-based libraries. Socialization in pondok tahfidz as a preventive measure of transmission and healthy life is part of religious empowerment so that students can still learn religion. Especially in the economic aspects formed by several SME communities, namely farmers groups that develop AGROWISATA and horticulture, Kahayya coffee SMEs and honey mustika Kahayya SME groups.Zakat sebagai salah satu pranata dalam Islam, memiliki dimensi spiritual serta mencakup banyak aspek pemberdayaan masyarakat yang meliputi berbagai aspek seperti ekonomi, sosial, kesehatan, pendidikan dan agama, khususnya pada saat terjadi pandemi. Salah satu program pemberdayaan masyarakat oleh lembaga zakat adalah Zakat Community Development. Tujuan penelitian ini untuk mengetahui serta menganalisis konsep pemberdayaan berupa Zakat Community Development pada masa pandemi di Desa Kahayya, Kabupaten Bulukumba. Metode pada penelitian ini adalah kualitatif deskriptif dengan menemukan informasi secara detail terkait program Zakat Community Development di Desa Kahayya, Kabupaten Bulukumba. Hasil penelitian ini menunjukkan bahwa telah dilaksanakan beberapa program yang meliputi berbagai aspek seperti sosial ekonomi, kesehatan, pendidikan maupun keagamaan. Pada bidang kesehatan dilakukan penyemprotan desinfektan, program vaksinasi, penyediaan tempat cuci tangan, pembagian masker dan hand sanitizer hingga sosialisasi terkait pencegahan penyebaran virus covid-19 kepada masyarakat. Demikian pula pada dunia pendidikan, melalui ZCD dilakukan pengaktifan kembali taman baca serta pengembangan perpustakaan berbasis TIK. Sosialisasi di Pondok Tahfidz sebagai langkah pencegahan penularan dan hidup sehat merupakan bagian dari pemberdayaan keagamaan agar santri tetap dapat belajar agama. Terkhusus pada aspek ekonomi yang terbentuk beberapa komunitas UKM yaitu kelompok tani yang mengembangkan AGROWISATA dan holtikultura, UKM Kopi Kahayya serta kelompok UKM Madu Mustika Kahayya.

Abstrak Penelitian ini bertujuan untuk: 1) menjelaskan kesalahan pemakaian kalimat dalam tulisan-tulisan mahasiswa asing yang belajar di Pusat Pengembangan Bahasa Universitas Islam Negeri Syarif Hidayatullah Jakarta; mendeskripsikan beberapa aspek kesalahan yang dominan, dan 3) faktor-faktor penyebab terjadinya kesalahan. Penelitian ini merupakan penelitian deskriptif kualitatif dengan sampel tugas-tugas harian membuat karangan oleh mahasiswa asing Pusat Pengembangan Bahasa Universitas Islam Negeri Syarif Hidayatullah Jakarta teknik samping yang diterapkan dalam kajian ini adalah teknik sampel purposif. Teknik pengumpulan data yang digunakan adalah model analisis interaktif yang mencakupi empat dimensi, yakni pengumpulan data, reduksi data, penyajian data, dan verifikasi. Penelitian ini berkesimpulan bahwa: pertama unsur-unsur linguistik yang mengalami kesalahan berbahasa yang kerap terjadi dalam teks karangan mahasiswa asing terjadi dalam empat kategori kesalahan, yaitu: kesalahan ejaan; pembentukan kata, aspek sintaksis dan aspek semantik. Kedua, penggunaan tanda baca. ---Abstract The aim of this research are namely: 1) to describe the error of Indonesian language in writing sentences by the foreign college students of center for language development Syarif Hidayatullah State Islamic University; 2) to describe the most errors, and 3) to find several factors of error. This research is a qualitative descriptive with a sample foreign college student sentences text of center for language development Jakarta State Islamic University. The sampling technique used was purposive sampling. Data collection technique used was document analysis. Data analysis technique use is the interactive analytical model that includes four dimensions, such as data collection; data reduction, data presentation and verification. The conclusion of this study is such as follows. Firstly, the linguistic elements of language errors that often occur in the college student sentence texts are divided into four errors such as: spellings error, word formation or morphology, syntax and semantics. Secondly, the most error in the text of foreign college students is the punctuation errors.

Editorial – Revista Ambiente Contábil – Volume 14 – Número 1 – Ano 2022 (Jan./Jun. 2022) A Revista Ambiente Contábil (Ambiente) apresenta na sua 27ª edição 19 (dezenove) artigos que tratam de assuntos relevantes para a área contábil; 01 (uma) resenha de livro e 15 (quinze) artigos no idioma inglês (versão de artigos submetidos em português). Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Aplicabilidade dos modelos CAPM local, CAPM local ajustado e CAPM ajustado híbrido ao mercado brasileiro de Vandliny Paiva Martins Teixeira, Moisés Ferreira da Cunha e Thaisa Renata dos Santos com o objetivo de verificar a aplicabilidade dos modelos CAPM local, CAPM Local Ajustado e CAPM Ajustado Híbrido ao mercado brasileiro, a partir da análise de suas respectivas premissas e, adicionalmente, verificar a existência de diferenças estatísticas significativas entre os modelos. Artigo 2 - Gerenciamento de resultados e de capital por bancos latino-americanos com instrumentos financeiros José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior e José Alves Dantas com o objetivo de avaliar se os bancos da América Latina utilizam os ganhos e perdas não realizados com instrumentos financeiros, registrados como outros resultados abrangentes, com o objetivo de gerenciamento de resultados e de capital regulatório. Artigo 3 - Cultura organizacional e desempenho financeiro: evidências em empresas listadas no Índice Brasil 100 de Leonardo Portella Ilowski, Iago França Lopes, Cintia Lopes da Silva Vieira, Danieli de Assis Machado, Ruberval Gonçalves de Matos e Nayane Thais Krespi Musial com o objetivo de analisar a relação entre cultura organizacional e desempenho financeiro de empresas listadas no IBrX 100. Artigo 4 - Impacto da exclusão do ICMS da base de cálculo do PIS e da COFINS: estudo sobre a decisão do STF e seus efeitos em uma empresa do segmento alimentício de Jéssica Andressa Zago, Letícia Twardowski da Silva e Vitor Paulo Rigo com o objetivo de apresentar o impacto da decisão proferida pelo Supremo Tribunal Federal que exclui o ICMS da base de cálculo do PIS e da COFINS e demonstrar o montante dessas contribuições a serem restituídas por uma empresa do setor alimentício, enquadrada no regime do Lucro Real. Artigo 5 - Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas de Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Bau Dal Magro e Daniela Di Domenico com o objetivo de analisar a relação entre as práticas de responsabilidade socioambiental no desempenho das companhias abertas listadas na [B3]. Artigo 6 - Agressividade tributária nas empresas de capital aberto que atuam em mercado regulado de Thaís Salvatori França e Francisco Antonio Bezerra com o objetivo de identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas. Artigo 7 - Avaliação da condição econômico-financeira de operadoras brasileiras de planos de saúde: uma nota sobre finanças e regulação de Carlos Henrique Rocha, Gladston Luiz da Silva e Paulo Augusto Pettenuzzo de Britto com o objetivo de avaliar o desempenho econômico-financeiro de operadoras brasileiras de planos de saúde e investigar possíveis fontes de variações relativas dos índices estudados. O artigo discute, ainda, a questão da regulação a partir da análise econômico-financeira dos entes regulados. Artigo 8 - O impacto do uso da tecnologia no desempenho da produção leiteira: manejo tradicional, compost barn e free stall de Ana Maria Meinl e Euselia Paveglio Vieira com o objetivo de analisar a contribuição do uso de tecnologias e sistemas de produção diferenciados na formação dos resultados da atividade leiteira de três propriedades rurais, que utilizam diferentes sistemas produtivos e estão localizadas na região Noroeste do Estado do Rio Grande do Sul. Artigo 9 - Análise da relação da quantidade de participantes ativos das entidades fechadas de Previdência Complementar (EFPC) com o ambiente socioeconômico de Ivone Pedro de Lima, Elis Regina de Oliveira, Geovane Camilo dos Santos, Dryelle Laiana de Jesus Silva dos Santos e Élcio Dihl Oliveira com o objetivo de analisar a associação entre a quantidade de participantes ativos de planos de previdência, vinculados às EFPC, e as variáveis: PIB, taxa de desocupação, inflação (INPC), taxa de juros (Selic), quantidade de EFPC e fluxo de entrada e saída de participantes ativos. Artigo 10 - Transparência corporativa e desempenho: qual o papel das mulheres nessa relação? de Verivaldo Alves de Freitas, Messias Elmiro Gomes Loiola de Oliveira, Jislene Trindade Medeiros e Márcia Martins Mendes De Luca com o objetivo de investigar a influência da participação feminina no conselho de administração na relação entre a transparência corporativa e o desempenho de empresas brasileiras. Artigo 11 - Análise da viabilidade econômica, em condições de riscos, do sistema de confinamento utilizado para a terminação de bovinos no estado de São Paulo, Brasil de Kaio Expedito Rodrigues Queiroz, Janderson Damaceno dos Reis e André Rozemberg Peixoto Simões com o objetivo de avaliar a sensibilidade e a viabilidade econômica do sistema de confinamento utilizado para a engorda de bovinos tomando como referência uma propriedade localizada no norte do estado de São Paulo, Brasil. Artigo 12 - Avaliação do nível de disclosure de arrendamentos mercantis nas demonstrações contábeis de empresas de consumo não-cíclico: um estudo sob a luz do novo IFRS 16 de Ícaro Luiz de Sousa Silva, Alexandre Gonzales e Fernando de Almeida Santos com o objetivo de averiguar o nível de disclosure contábil demandado de acordo com o IFRS16 nas empresas de capital aberto na B3, mais precisamente no segmento de consumo não-cíclico. Artigo 13 - Desempenho dos maiores bancos brasileiros: um estudo sobre o impacto da crise subprime de Cristiana Maria Coeli e Vanessa Martins Pires com o objetivo de analisar o impacto da crise subprime no desempenho dos maiores bancos brasileiros, utilizando indicadores contábeis que permitem mensurar o comportamento dos índices de inadimplência, a evolução das despesas com Provisão para Devedores Duvidosos (PDD), do volume de ativos totais e dos índices de rentabilidade. Seção 2: Contabilidade Aplicada ao Setor Público e ao Terceiro Setor Artigo 1 - Emenda Constitucional n.º 95/2016 e seu impacto em uma universidade federal de Viviane Amorim de Oliveira, Eduardo Tadeu Vieira, Tiago Mota dos Santos e Jorge Katsumi Niyama com o objetivo de avaliar, em um cenário hipotético e por meio de abordagem retrospectiva, no período de 1995 a 2017, os efeitos da Emenda Constitucional n.º 95/2016 sobre o orçamento da Universidade de Brasília, a partir de um modelo econométrico de previsão de despesa paga. Artigo 2 - Impactos na eficiência do gasto público na educação fundamental dos municípios paulistas por meio das categorias do elemento da despesa de Gabriel Santana Machado, Jaime Crozatti, Vinicius Macedo de Moraes, Bianca de Oliveira e Carlos Eduardo de Oliveira Silva com o objetivo de mensurar os impactos dos gastos públicos na educação fundamental dos municípios paulistas sobre a eficiência do gasto público educacional. Artigo 3 - Eficiência do sistema de transporte metroferroviário brasileiro: uma aplicação da Análise Envoltória de Dados de Maria Cecilia da Silva Brum e Tiago Wickstrom Alves com o objetivo de analisar a eficiência técnica das empresas metroferroviárias brasileiras. Seção 3: Pesquisas de Campo sobre Contabilidade (Survey) Artigo 1 - Controles internos para o gerenciamento de riscos: percepção de auditores e gestores de Isadora Marques dos Santos, Rosângela Queiroz Souza Valdevino, Rosilania Silva de Queiroz, Adriana Martins de Oliveira, Letícia Jéssica Freitas de Oliveira e Meskla Gislainy Marques da Silva com o objetivo de analisar a percepção dos auditores e gestores em relação aos controles internos no gerenciamento de riscos nas empresas. Artigo 2 - Sistema eletrônico de informações em uma instituição pública do estado de Pernambuco: uma análise da aceitação e uso do sistema de Antônio Alves da Silva, Paulo de Tasso de Souza Junior e Alessandra Carla Ceolin com o objetivo de promover uma avaliação da aceitação e uso da tecnologia implantada (Sistema Eletrônico de Informações) em uma instituição pública do estado de Pernambuco, sob a perspectiva dos usuários internos do sistema à luz da Teoria Unificada de Aceitação e Uso da Tecnologia (Venkatesh, Morris, Davis & Davis, 2003). Artigo 3 - Avaliação da utilização do Portal Capes de periódicos na ótica dos usuários pesquisadores em administração e contabilidade com base na escala SERVQUAL de Ana Carolina Vasconcelos Colares e Cássia de Oliveira Ferreira com o objetivo de avaliar a utilização do Portal Capes de Periódicos na ótica dos usuários pesquisadores em administração e contabilidade, e investigar a relação entre a satisfação do usuário com as cinco dimensões do modelo SERVQUAL de avaliação de serviços. Seção 4: Casos de Ensino Aplicados a Contabilidade Não houve submissão. Seção 5: Resenhas de Teses, Dissertações e Livros sobre Contabilidade Resenha 1 - Resenha do livro: Escola Nacional de Administração Pública (ENAP). Capacidades Estatais para Produção de Políticas Públicas: Resultados do Survey sobre o Serviço Civil no Brasil. Brasília: Enap, 2018, 74 páginas, Cadernos Enap, 56, ISSN: 0104-7078 Autores: Everaldo Nogueira de Souza e Antônio Carlos Brunozi Júnior Seção 6: Banco de Dados (Arquivos suplementares em Excel) Não houve submissão. Seção 7: Internacional (S7) ENGLISH Section 1 Article 2 (Section 1) – Earnings and capital management by Latin American banks through financial instruments of José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior and José Alves Dantas. The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource allocation. Article 3 (Section 1) – Organizational culture and financial performance: evidence in companies listed in the Brazil Index 100 of Leonardo Portella Ilowski, Iago França Lopes, Cintia Lopes da Silva Vieira, Danieli de Assis Machado, Ruberval Gonçalves de Matos and Nayane Thais Krespi Musial. The study investigates the relationship between organizational culture and financial performance of companies classified in the IBrX 100. Article 4 (Section 1) - Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company of Jéssica Andressa Zago, Letícia Twardowski da Silva e Vitor Paulo Rigo. This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit method. Article 5 (Section 1) - Socio environmental responsibility practices and organizational performance in public companies of Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Bau Dal Magro and Daniela Di Domenico. Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3]. Article 6 (Section 1) - Tax aggressiveness in publicly traded companies operating in a regulated market of Thaís Salvatori França and Francisco Antonio Bezerra. The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies. Article 7 (Section 1) – An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation of Carlos Henrique Rocha, Gladston Luiz da Silva and Paulo Augusto Pettenuzzo de Britto. This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the regulated entities. Article 8 (Section 1) – The impact of using technology on the performance of dairy production: traditional management, compost barn and free stall of Ana Maria Meinl and Euselia Paveglio Vieira. This theoretical application seeks to analyze the contribution of the use of differentiated technologies and systems in the formation of the results of the dairy activity of three rural properties, which use different productive systems and are located in the Northwest region of the State of Rio Grande do Sul. Calculation of costs of the three properties using the absorption costing method, in order to know the respective results in each production system analyzed. Article 10 (Section 1) – Corporate transparency and performance: what is the role of women in this relationship? of Verivaldo Alves de Freitas, Messias Elmiro Gomes Loiola de Oliveira, Jislene Trindade Medeiros e Márcia Martins Mendes De Luca. In this study, we investigated the influence of female board membership on the relationship between corporate transparency and performance in Brazilian public firms. Article 11 (Section 1) – Analysis of economic viability under risk conditions of a beef cattle feedlot system in São Paulo State, Brazil of Kaio Expedito Rodrigues Queiroz, Janderson Damaceno dos Reis e André Rozemberg Peixoto Simões. Assess the sensitivity and economic viability of the beef cattle feedlot system using as a reference a farm located in northern São Paulo State, Brazil. Article 12 (Section 1) – Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 of Ícaro Luiz de Sousa Silva, Alexandre Gonzales and Fernando de Almeida Santos. This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment. Section 2 Article 1 (Section 2) - Constitutional Amendment 95/2016 and its impact on a federal university of Viviane Amorim de Oliveira, Eduardo Tadeu Vieira, Tiago Mota dos Santos and Jorge Katsumi Niyama. To evaluate the effects of Constitutional Amendment 95/2016 on the budget of the University of Brasília in the period from 1995 to 2017, based on an econometric model for forecasting expenditure, using a hypothetical scenario and a retrospective approach. Article 2 (Section 2) - Impacts on the efficiency of public expenditure in the fundamental education of São Paulo cities through the expenditure element categories of Gabriel Santana Machado, Jaime Crozatti, Vinicius Macedo de Moraes, Bianca de Oliveira and Carlos Eduardo de Oliveira Silva. This study aims to measure the impact of public spending on basic education in São Paulo cities on the efficiency of public educational expenditure. Article 3 (Section 2) - The efficiency of Brazilian railway system: an application of Data Envelopment Analysis of Maria Cecilia da Silva Brum and Tiago Wickstrom Alves. To analyze the technical efficiency of Brazilian railway companies. Section 3 Article 1 (Section 3) - Internal controls for risk management: perception of auditors and managers of Isadora Marques dos Santos, Rosângela Queiroz Souza Valdevino, Rosilania Silva de Queiroz, Adriana Martins de Oliveira, Letícia Jéssica Freitas de Oliveira and Meskla Gislainy Marques da Silva. This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Article 3 (Section 3) - Evaluation of the use of the Capes Portal of journals from the perspective of research users in administration and accounting based on the SERVQUAL scale of Ana Carolina Vasconcelos Colares and Cássia de Oliveira Ferreira. The objective of this research is to evaluate the use of the Capes Portal of Periodicals from the perspective of research users in administration and accounting, and to investigate the relationship between user satisfaction with the five dimensions of the SERVQUAL model of service evaluation. Boa leitura. Cordiais saudações! Prof. Dr. Maurício Corrêa da Silva Editor Gerente da Revista Ambiente Contábil

The development of science and technology that is increasing rapidly at the time causes the development of information to grow rapidly. Dukuh Kalitan is one area that has a young generation with low interest in reading. One of the reasons for this lack of interest in reading is the lack of education about the importance of reading for the younger generation. Another factor is found in the field is the unavailability of reading facilities in Dukuh Kalitan. The solution offered from these problems is the procurement of an ergonomic reading chair. The reading chair will be made based on the user’s body dimensions. The goal is to make users feel comfortable, prevent risks that occur due to workloads, and increase user satisfaction. The method used through a combination of empowerment includes methods: increasing knowledge in the form of counseling and procuring products in the form of an ergonomic reading chair. The procurement of ergonomic reading chairs is carried out by measuring the user’s body dimensions using anthropometry and percentile calculations. The design of this ergonomic reading chair uses a design type for adjustable use. The conclusions that can be drawn are as follows: (1) the principle of ergonomics is very relevant in designing an ergonomic reading chair that fits the dimensions of the user’s body; (2) there are 7 dimensions for designing an ergonomic reading chair for teenagers in Dukuh Kalitan, namely: popliteal height, popliteal buttocks, hip width, sitting shoulder height, shoulder width, sitting elbow height and forearm length.

Background: From year to year, the people of Pesisir Selatan Regency have low literacy. This situation actually opens up an opportunity to create literacy culture in line with the National Literacy Movement during the Covid-19 pandemic in Pesisir Selatan Regency. Objective: This study investigates the strategies used by the Public Library of Pesisir Selatan Regency in creating literacy during the Covid-19 pandemic. Method: This study uses a descriptive qualitative research method. The data collection was obtained from documentation, participatory observation, and interviews. Meanwhile, the data were analyzed using SWOT analysis. Results: The findings show that in order to create literacy in Pesisir Selatan Regency, there are several programs carried out to support non-digital literacy and digital literacy; Finding on strength dimension is the availability of library facilities and infrastructure; Findings on weakness dimension are lack of library collections and lack of skilled librarians; Findings on opportunity dimension are high potential of library partner community activities and high public visits during online learning policy (public library is used as a non-formal learning space); and Finding on threat dimension is the rapid development of technology. Conclusion: This research suggests that strategies used in creating literacy for Pesisir Selatan Regency during the Covid-19 pandemic are maximizing facilities to improve the library services; enhancing the librarians and the library staffs’ skills; adding more collection of books and more diverse reading materials; using social media and reading ambassadors to promote literacy culture; as well as implementing digital-based library transformation and digital literacy reinforcement for librarians and the library visitors. Keywords: Creating Literacy Culture; Covid-19 Pandemic; Public Library of Pesisir Selatan Regency; Strategies Abstrak Latar Belakang: Budaya literasi di lingkungan masyarakat Kabupaten Pesisir Selatan dari tahun ke tahun masih tergolong rendah, sementara itu terbuka peluang untuk membangun budaya literasi bagi masyarakat di masa pandemi Covid-19 sejalan dengan adanya Gerakan Literasi Nasional (GLN) di Kabupaten Pesisir Selatan. Tujuan: Penelitian ini bertujuan untuk mengetahui strategi yang digunakan Perpustakaan Umum Kabupaten Pesisir Selatan dalam membangun budaya literasi di masa pandemi Covid-19.. Metode: Penelitian ini merupakan penelitian kualitatif deskriptif dengan teknik pengumpulan melalui dokumentasi, observasi secara partisipatif dan wawancara. Teknik analisis datanya menggunakan analisis SWOT. Temuan: Temuan penelitian menunjukkan bahwa dalam membangun budaya literasi masyarakat Kabupaten Pesisir Selatan di masa pandemi dilakukan melalui program-program yang menunjang literasi nyata dan literasi digital; Temuan pada dimensi kekuatan yakni adanya sarana prasarana perpustakaan yang cukup; Dimensi kelemahan meliputi koleksi yang kurang lengkap/variatif dan pustakawan yang kurang kompeten; Dimensi peluang yakni potensi terhadap kegiatan komunitas mitra perpustakaan, tingginya kunjungan masyarakat pada saat kebijakan pembelajaran daring (perpustakaan umum sebagai ruang pembelajaran non formal); dan Dimensi tantangan yakni perkembangan teknologi yang sangat pesat. Kesimpulan: Penelitian ini menyimpulkan bahwa Strategi dalam membangun budaya literasi bagi masyarakat Kabupaten Pesisir Selatan di masa pandemi Covid-19 adalah dengan memaksimalkan fasilitas dan sarana prasarana untuk meningkatkan layanan; peningkatan kompetensi pustakawan dan tenaga teknis perpustakaan; meningkatkan jumlah koleksi dan variasi bahan bacaan; memaksimalkan peran social media dan duta baca sebagai sarana promosi budaya baca masyarakat; serta melakukan transformasi perpustakaan berbasis digital dan penguatan literasi digital bagi pustakawan maupun masyarakat. Keywords: Membangun Budaya Literasi; Pandemi Covid-19; Perpustakaan Umum Kabupaten Pesisir Selatan; Strategi

SOMMARIO: 1. Premessa: l’Islam tra religione ed economia - 2. Dalla finanza al contratto islamico, tra vincolo e libertà: alla ricerca di una teoria generale dei contratti - 3. L’etica islamica dei contratti: divieto di ribà e divieto di ghàrar - 4. Operatività delle attività della banca islamica e contrattualistica commerciale Shari’ah Compliant - 5. I contratti di tipo partecipativo: “mudàraba” e “mushàraka” - 6. (segue) Tipologie di mudàraba - 7. Cenni conclusivi e prospettive future. The Prophet's Economy: Islamic Finance and the Religious Foundations of Islamic Law of Shari'ah Compliant Contracts ABSTRACT: The growing presence of Muslim believers in Europe has increasingly led to heated debates also at the doctrinal level. Legal and economic literature, particularly, has recently emphasised the importance that inclusive, effective and efficient financial regulation can have on the degree of integration of the Islamic communities present in non-Muslim contexts. Since the Shari'ah dictates a series of behavioural rules in different sectors of the believer’s life, the Koran and the narratives of the Prophet (hadith) offer a series of prescriptions also in economic matters. With the aim of outlining the religious and juridical reasoning of the so-called halal economic dimension, this paper first examines the economic principles of Islamic finance: the prohibition of ribà (interest), the prohibition of ghàrar (uncertainty) and that of maysìr (speculation). It then provides a recognition aimed at finding a general theory of Islamic contracts. Finally, it reconstructs the discipline of the mudàraba and musharàka participatory contracts. These two forms of contracts represent a product of Islamic finance widely used in banking-financial practice and considered by Islamic legal schools to be totally in conformity with the Word of Allah. They are therefore instruments of comparison particularly interesting as well as useful for the Italian legal system. They can represent a flywheel for the integration of Muslims in the social fabric, and at the same time, an antidote to the unstable European economic panorama.

Background: The rapid growth of information technology and the ease of access to digital collections in recent years have increased the need for physical library services at Samsung Library, Sunkyunkwan University. However, its popularity has not diminished, and it continues to draw crowds from tourists. Purpose: This research aimed to analyze the service quality (servqual) of physical products in the Samsung Library, Sunkyunkwan University. Method: A descriptive qualitative method was adopted using indicators of tangible servqual analysis. Results: The results showed that the dimension of the Library Building Facilities is very good because it combines cultural, academic, and modern civilization architecture with sophisticated technology. The library infrastructure was also adequate, starting from its multipurpose rooms, complete collections, and futuristic, modern, and comfortable reading tables and bookshelves, increasing the comfortability of users. The findings on the display indicators for library staff were very satisfying because they display attractive officers and are equipped with Libo robot facilities. Conclusion: In general, the tangible servqual for the Samsung Library, Sunkyunkwan University, is good, and the physical product is a very important component in attracting users and tourists. Keywords: Tangible Services; Samsung Libraries; Sungkyunkwan University; Servqual Analysis Abstrak Latar Belakang: Penulis mengangkat latar belakang utama bahwa pesatnya perkembangan teknologi informasi dan mudahnya akses terhadap koleksi digital secara global yang terjadi akhir-akhir ini justru semakin membuat layanan fisik perpustakaan di Sunkyunkwan University semakin diminati. Perpustakaan Samsung sebagai salah satu perpustakaan Sunkyunkwan University tetap menjadi primadona dan tetap ramai dikunjungi pemustaka dan wisatawan dari berbagai penjuru dunia. Tujuan: Penelitian ini bertujuan untuk menganalisa bagaimana kualitas layanan produk fisik (tangible) di Perpustakaan Samsung. Metode: Metode yang digunakan adalah deskriptif kualitatif dengan menggunakan indikator tangible servqual analysis pendapat dari Parasuraman dkk. Hasil: Hasil penelitian menunjukkan bahwa pada dimensi Sarana Gedung Perpustakaan sangat baik karena bangunan berhasil memadukan antara arsitektur budaya, akademik, dan peradaban modern lengkap dengan teknologi yang canggih semuanya menjadi daya tarik utama. Prasarana perpustakaan Samsung juga sangat memadai, mulai dari ruangan-ruangannya yang serbaguna, koleksinya yang sangat lengkap, meja kursi baca serta rak bukunya yang futuristic, kekinian, dan sangat nyaman sehingga mampu membuat pemustaka betah berlama-lama belajar di ruang perpustakaan. Temuan terhadap indikator tampilan petugas/pelayan perpustakaan juga sangat memuaskan dimana tidak hanya menampilkan petugas yang menarik tapi dilengkapi dengan fasilitas robot Libo dan sistem pelayanan mandiri yang canggih. Kesimpulan: Secara umum kualitas layanan tangible perpustakaan Samsung, Sunkyunkwan University sangat baik dan produk fisik layanan perpustakaan merupakan komponen yang sangat penting sebagai pemikat pemustaka dan wisatawan untuk berkunjung ke Perpustakaan Samsung. Kata kunci: Layanan Fisik; Perpustakaan Samsung; Sungkyunkwan University; Analisis Servqual