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Testin Gulo; Ihsan Hidayatulloh; Basilius B. Gulo

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2023 Asosiasi Periset Bahasa Sastra Indonesia

Phonological acquisition is a critical aspect of a child's language development. This process involves the formation of a complex sound system of language through the interaction between genetic and environmental factors. This article examines how the process of phonological acquisition in the language of children aged 3.5 years. Children who were the object of this study had a fairly good level of language acquisition. But in terms of phonology, there are still many errors in pronunciation. The background of this study examines the importance of understanding the phonological acquisition process in a critical stage of children's language development. The study aims to identify the main factors that influence phonological acquisition in this age range. The method used in this study is a descriptive qualitative method, which explains the acquisition of language in children in terms of phonology. Data collection techniques involve listening, interacting and speaking. The object of this study was a girl named Grace Angel Agata, who in interacting have been able to pronounce various forms of simple words and sentences. The results showed that the children were able to pronounce vowel elements (a, i, u, e, o), while consonant elements were still found to have some pronunciation errors. The study's findings underscore the role of social environment, interaction with others, and genetic predisposition in shaping a child's phonological development.

Riana Mageles Lodia Panie; Putu Irma Wulandari; Triningsih Triningsih; Anak Agung Ayu Meidiary

Jurnal Ilmu Kesehatan dan Gizi 2023 Pusat Riset dan Inovasi Nasional

Background: Magnetic resonance imaging (MRI) is a cross-sectional imaging technique based on the principle of magnetic resonance of hydrogen atoms due to radio frequency (RF) signals with the same frequency as the precession frequency (lamor frequency). MRI at the beginning of its development used a semiconductor magnetic field with a power of 0.5-1.5 Tesla, but now MRI uses a superconductor magnetic field with a power of 1.5-3 Tesla. One of the advantages of brain MRI in epilepsy cases is that it can display clear information about the anatomy and pathology of the head in general in the temporal lobe area. The use of 3D sequences with isotropic voxels such as SPACE (Sampling Perfection With Application Optimized Contrasts With Varying Flip Angle Evolution) is very useful for generating images with high resolution, thinner cuts, and multi-level reconstruction can be performed in several fragments that allow the acquisition of 3D sequences at one time. Methods: The type used is descriptive qualitative research with a case study approach by conducting interviews with 2 radiology specialists, 1 neurology specialist and 3 radiographers related to MRI brain examinations with clinical epilepsy in August-September 2023 in the Radiology Unit of Prof. Dr. I. G. Ngoerah Denpasar Hospital. G. N. G. Ngoerah Denpasar. Results and Conclusion: This study used five (5) patient data who had clinical epilepsy. Based on the results of observations, interviews and documentation in the radiology unit of Prof. Dr. I.G.N.G. Ngoerah Denpasar Hospital, it can be seen that the procedure for examining MRI Brain with clinical epilepsy is that there is no special preparation, only filling out inform consent. The patient is positioned supine on the examination table with a head fixation device with a head first body position and hands beside the body. Radiographers put the patient into the gantry by setting the isocenter i n the middle of the glabella. After positioning the patient the radiographer sets the parameters using axial T2 Turbo Spin Echo (TSE), sagittal T2 Turbo Spin Echo (TSE), coronal T2 Turbo Spin Echo (TSE), axial T2 Turbo Spin Echo (TSE) dark fluit, axial T1 Turbo Spin Echo (TSE) axial Diffusion Weighted Imaging (DWI) and Susceptibility Weighted Imaging (SWI) and coronal T1 SPACE IR isotropic sequences.In addition, the role of coronal slice T1 SPACE sequences is to clearly see the presence of partical dystrophy, to see the thickening or irregularity of the cortex cerebri clearly. In addition, it is also to see the calcification of the temporal lobe and to measure the volume of the hippocampus.

Amraini Amraini; Annila Suryo Saputro

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

The urographic ct scan is a diagnostic procedure which aims comprehensively evaluate kidney, ureter, and bladder, as well as the general function of the urinary tracts.   One of common pathologies detected on urographic examination is kidney cyst. The kidney cyst is a spherical or oval-shaped sac which contains a fluid form inside the kidney. This case study aims to explain the Urographic CT scan procedures with contrast media. This study assess the strengths and weakness of CT Urographic examinations with patients with kidney cysts. The study shows that CT Urographic exmination procedure involves informed consent, patient and equipment preparation, patient positioning, image acquisition and reconstruction. The study also shows that there was a difference in scanning phase on theory and clinical practices. While the theory  states that the the Urographic CT examinations must be conducted with with four phases including non-contractional phases, cortikomedular phases, nefrographic and excretion phases, in clinical practices, the scanning was acquired with non-contrast phase, kidney phase, ureter phase and bladder phase.  

Nunung Nunung; Agus Ahmad Wakih; Deni Chandra

Jurnal Riset Rumpun Seni, Desain dan Media 2023 Pusat Riset dan Inovasi Nasional

Gross motor development is very important for children's growth and development. The purpose of this study was to describe the improvement of children's gross motor skills in PJOK learning in grade III SDN 2 Tuguraja through the application of traditional gobag sodor games. This research method is Classroom Action Research (PTK). Data collection techniques through observation, tests and documentation. The subjects of this study were grade III students of SDN 2 Tuguraja with a total of 26 students. The results showed that there was an increase in children's gross motor skills through the application of traditional gobag sodor games. The increase can be seen from the results of the study; pre-cycle with an average gain of 70.67, namely 11 students (42.30%) completed KKM and 15 students (57.70%) did not complete KKM, after the first cycle action, the average score was 78.36, namely 14 students (53.85%) completed KKM and 12 students (46.15%) did not complete KKM, then in cycle II saw a significant increase, the average score acquisition was 86.53 showing 22 students (84.62%) completed KKM and 4 students (15.38%) were incomplete KKM. Based on the results of research for 2 cycles, it can be concluded that through the application of traditional gobag sodor games can improve gross motor skills of grade III SDN 2 Tuguraja students, especially in balanced and agile movements.

Arif Ballang; Althon K. Pongtuluran; Randi Tangdialla

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to determine whether there is an influence of location and facilities on customer satisfaction at Café Mie Setang. data collection procedures from this study, namely: observation, questionnaires, and documentation. The data analysis technique is quantitative with multiple linear regression tests. The calculation results show that partially location (X1) has no effect on customer satisfaction (Y) at Café Mie Handlebars, this is shown from the acquisition of a tcount of 1.5000 and a ttable of 1.678, with a significance of 0.140 while facilities (X2) have an effect oncustomer satisfaction (Y) at Café Mie Setang, this is shown from the acquisition of a tcount of 6,619 and a ttable of 1.678, with a significance of 0.000. and simultaneously location (X1), and facilities (X2) affect customer satisfaction (Y) at Café Mie Handlebars. this is shown from the acquisition of Fcount 29,726 and Ftable 3.20 with a significant level of 0.000.  

Sukmadadi, Mas Diding Eki; Pratiwi, Siswantri; Mardani, Mardani

DINAMIKA HUKUM 2023 Universitas Stikubank

This writing aims to find out the proof of the elements against the law in the case of organized narcotics offences. The method used is normative juridical with the acquisition of secondary data and analyzed based on applicable legal sources. The results obtained in the verdict were correct in stating that the Defendant M. Nofriadi mentioned above, was legally and convincingly proven guilty of committing a criminal act, "Without the right or against the law Receiving Narcotics Group I in the form of non-plants weighing more than 5 (five) grams in an organized manner" as stated in the first indictment of the Public Prosecutor.

Alifia Bilqish; Erina Damayanti; Irma Sari Harahap; Nurul Sakinah; Rabiatul Adawiyah Batubara

Jurnal Riset Rumpun Ilmu Bahasa 2023 Pusat riset dan Inovasi Nasional

Reading is the pronunciation of words and the acquisition of words from printed materials. In the era of education 4.0, students' interest in reading, especially students at the elementary school level, needs to be improved. The era of education 4.0 is a challenge in itself, including for elementary schools in fortifying students from the negative impact of the rapid use of technology, especially in students' daily lives. Based on these conditions, the author is interested in discussing a media called E-bookstory to improve students' reading literacy. This research uses the library research method, which is research whose object of study uses library data in the form of books or journals as its data source. Digital books, also known as e-books, are publications consisting of text, images, video or sound, published in digital form and can be read on a computer or other electronic device.  One of the efforts that can be made by educational personnel is to use E-Bookstory media. Interest in reading will arise among children when they find interesting books and contain important knowledge in books, with that children become trained and diligent when reading.  

Norhamidah; Ahmad Muhyani Rizalie

Jurnal Pendidikan, Bahasa dan Budaya 2023 Pusat Riset dan Inovasi Nasional

The problems that occur in this study are the low activities and learning outcomes of Civics content, because learning is one-way, students have difficulty understanding the material, lack of activities that build a sense of cooperation, confidence and responsibility, lack of activities that require students to think critically, lack of student involvement actively in learning and the lack of learning activities that can develop student creativity. Efforts to overcome these problems are by using the PBL learning model, Hands On Activity and Talking Stick. The purpose of this research is to increase student learning activities and outcomes. The subjects of this study were fifth grade students at SDN Telaga Biru 6 Banjarmasin, which consisted of 30 students consisting of 12 boys and 18 girls. The method used is a qualitative approach with the type of PTK and using qualitative data obtained through observing the activities of educators and students, while quantitative data through student learning outcomes from individual written test results. These results show that the acquisition of educator activities at meeting IV obtained a score of 31 in the "Very Good" category. Student activity reaches 97% and learning outcomes have reached an indicator of success, namely ≥81. Based on the results of this study, it can be concluded that using a combination of Problem Based Learning, Hands On Activity, and Talking Stick can increase student activity and learning outcomes.

Gabriela Florensia Bura; Maria Nona Dince; Yoseph Darius Purnama Rangga

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

Miftahul Rifa Sabtina; Rani Kurniasari

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine how the influence of influence and work discipline on the performance of employees at PT. Markasia Communications. PT. Markasia Communication is a full services marketing communication founded in 2008 with a company that has a proven track record of delivering the best results to its clients. PT services Markasia Communication consists of events, designs, and multimedia presented in a creative, unique and integrated approach to meet client needs. This research focuses on employees. PT. Markasia Communication located in South Jakarta. A company in achieving good performance and employee discipline to always be orderly, one of which can be influenced by compensation. This research method uses a quantitative. The sampling technique used was saturated sampling technique. Data collection techniques in this study used observation and questionnaire techniques. The data obtained from the questionnaire with the number of respondents as many as 35 employees. The research obtained is based on the simultaneous test (F) that the variables of pressure and work discipline simultaneously have a significant effect on employee performance, where the calculated F value is greater than F table (45.050 > 3.290 , with a significance value smaller than the significance level (0.00 Based on the t test for the coercion and work discipline variables, it has a significant positive effect on the acquisition of a positive beta value of  0.375 and a significance value of 0.006 which is less than 0.05 (0.005 < 0.05), and the t test results for the work discipline variable obtain a positive beta value of 0.553 and a significance value of 0.000 is less than 0.05 (0.000 <0.05).    

Fransiska Irmawanti Usnaat; Henrikus Herdi; Paulus Libu Lamawitak

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of local tax revenue in Sikka Regency included in quadrant I (leading sources) there were no sources of local tax revenue included in the leading sources because the ten sources of local tax revenue lack of potential revenue and the ability to manage high potential. Quadrant II (developing sources) were entertainment tax and billboard tax, where the government has high revenue potential but had the ability to manage low potential. Quadrant III ( potential sources) were road lighting tax, rual-urban land and building tax, and acquisition duty on land building where the government had low potential but had a high capacity to manage. Those included in quadrant IV (underdeveloped sources) were hotel tax, restaurant tax, parking tax, groundwater tax, and non-meltallic mineral and rock tax. That five sources were lack potential revenue and the ability to manage high potential.  

Robenhart Tamba; Rohayati Sihotang

Jurnal Riset Rumpun Ilmu Pendidikan 2023 Lembaga Pengembangan Kinerja Dosen

This research is a development research (R&D) using the ADDIE development model which consists of: 1.) Analysis; 2.) Design; 3.) Development; 4.) Implementation; and 5.) Evaluation. Data collection was carried out by interviews, questionnaires and tests. The results of the interviews were analyzed descriptively qualitatively, while questionnaires and tests were analyzed quantitatively. Validation was carried out by questionnaire instrument experts, material experts, media experts and practitioner experts by class IV educators. The results of the analysis show that cartoon film learning media is included in the "very feasible" category to be used as a learning medium in class IV SDN 9 Sampurtoba. Based on Validation: 1.) Questionnaire Instrument Expert with an average percentage of 90%; 2.) Learning material experts get an average percentage of 95%; 3.) Learning media experts with an average percentage of 95%; 4.) Expert Practitioner with an average percentage of 93%. And continued with the distribution of Pre-Test and Post-Test questions to class IV with a lot of 15 students, obtained an average Pre-Test score of 42 increased with an average post-test result of 80. From the data acquisition it can be concluded that the developed cartoon film learning media is effective in improving learning outcomes.

Alfiyah Syifa Idztihar; Arumsari Arumsari; Fatimah Nur Salsabila Rahmatul Ummah; Ateng Supriatna; Tri Cahyanto

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The high interest in packaged food products in Indonesia, as a country with a predominantly Muslim population, requires halal packaged food products in accordance with Islamic law to use its products. Therefore, even though every product has a halal logo for consumer safety, the presence of a halal label on packaged food can influence consumer buying interest in purchasing packaged food products. The purpose of this research is to find out how Muslim consumers buy interest in packaged food products that do not have halal certification. The method used is descriptive analysis method and the results obtained are analyzed qualitatively. Data acquisition resulted from questionnaires distributed randomly to people who are Muslim. The results of the study show that the public's understanding of halal label certification is quite good. Halal label certification is a very important element in a packaged food product. Every food product must include a halal label. The issuance of halal label certification is sufficient to influence people's decisions in buying packaged food products, with the existence of halal label certification it gives a sense of security and confidence to the public in buying packaged food.

Inung Nurlita; Rifqi Muntaqo; Hidayatu Munawaroh

Jurnal Riset Rumpun Ilmu Pendidikan 2023 Lembaga Pengembangan Kinerja Dosen

The results showed that 1) The application of the boarding school program to the learning achievement of PAI at SMP Muhammadiyah Banjarnegara was carried out by the first teacher of the worship practice program, namely the midnight prayer in congregation, morning prayer and morning dhikr, rote deposit, congregational midday prayer, afternoon prayer, evening prayer, muroja'ah memorization, maghrib prayer, tadarus and evening prayer. Second, teaching the book, namely the program teaching the book, which proves that students can understand more deeply about the science of monotheism, worship, muamalah, and morals. The four programs for developing English and Arabic skills have been proven to be able to increase PAI learning achievement because more PAI material relates to the Al-Qur'an and Hadith so that mastery of Arabic is important. The learning achievement of Islamic boarding school students is relatively good, this can be seen from the acquisition of report cards which have a value above 80. 2) The obstacle to the application of the boarding school program on Islamic education learning achievement is the existence of scouting activities, the practice of midnight prayers and obligatory prayers which require supervision, low student participation and relatively weak student memorization. 3) Solutions to the constraints of implementing the boarding school program on Islamic education learning achievement, namely dormitory programs and activities carried out regularly, teachers providing assistance in worship, giving awards or rewards to students who are role models for other students, strengthening the physical and psychological aspects of students and the existence of support full of subject teachers and tahfidz teachers for the sake of creating hafidz as the school wants.

Neneng Amabarwati; Minuk Riyana; Rian Ade Pratama

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

This study aims to determine the effect of the implementation of the REACT strategy on critical thinking skills of SMA Negeri 4 Merauke students.  This research was an experimental research design with pretest-posttest control group design, where the research was conducted, namely in SMA Negeri 4 Merauke.  Hypothesis testing used homogeneity test. The implementation of the REACT strategy is seen through the acquisition of an average posttest score of 75.58 which was more than the average pretest score of 42.65 in the experimental class, with an increase in the moderate category of 0.5738 and based on a paired T-test sample with a sig value.  (2-tailed) 0,000 <0.05 which means that there is a difference between the pretest and posttest, in other words the influence of the application of the use of REACT strategies to the critical thinking skills of SMA Negeri 4 Merauke students. Students' thinking skills are better in which students can solve critical thinking questions given in accordance with predetermined scoring indicators, students write what is known from the problems, students make mathematical models, students use strategies in solving problems and are able to make conclusions from solving the given problem.  With the test results obtained by students almost weak on the average criteria of the analysis indicators.

Dewi Sugiarsih; Putri Ayu Indah Sholihah; Sumriyah Sumriyah

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Company takeover is a legal act carried out by a legal entity or individual organ to take over company shares. Provisions related to Acquisition are regulated in Law Number 40 of 2007 Concerning Limited Liability Companies, then related to procedures are regulated in Article 29 of Law Number 5 of 1999 in conjunction with Article 5 PP No. 57 of 2010 which requires business actors to notify the KPPU of acquisitions within 30 days after the effective date. This research aims to find out the procedure for acquiring shares of PT Karya Prima Agro Sejahtera by PT Dharma Satya Nusantara Tbk, followed by the obligation to notify the KPPU as well as an analysis of the imposition of sanctions on PT Dharma Satya Nusantara Tbk in Decision 34/KPPU-M/2020. The data in this study were obtained based on primary and secondary data sources. The data collection method in this study was carried out through library research. Based on this research, it can be concluded that the procedure for the acquisition of shares carried out by PT Dharma Satya Nusantara Tbk has not been fully carried out in accordance with the law due to delays in notification of post-acquisition to KPPU for 1,889 (one thousand eight hundred and eighty nine) day. In Decision No 34/KPPU-M/2020 PT PT Dharma Satya Nusantara Tbk was subject to sanctions in the form of fines. The sanctions given are in accordance with the law and the objectives of enforcing business competition law.  

Yani Lubis; Eby Delyani Sitompul; Sania Oktavia Nasution

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This article explores the importance of phonetic symbols in English language learning. In the context of English language acquisition, phonetic symbols serve as tools to depict language sounds in a clear and consistent manner. The main objective of this article is to delve into why phonetic symbols play a significant role in improving English pronunciation and comprehension skills. By analyzing the benefits and practical applications of phonetic symbols, this article aims to provide valuable insights and guidance for language learners and educators seeking to enhance their proficiency in English. This article delves into the significance of phonetic symbols in the process of learning the English language. Phonetic symbols serve as a visual representation of speech sounds, aiding learners in accurately producing and distinguishing sounds that may be unfamiliar or challenging. The article explores the benefits of incorporating phonetic symbols in English language instruction, such as improving pronunciation accuracy, enhancing listening skills, and promoting effective communication. Additionally, it highlights the role of phonetic symbols in developing learners' phonological awareness and their ability to decode and comprehend spoken English. By understanding the importance of phonetic symbols, educators can employ effective strategies to support learners in acquiring accurate pronunciation and fluency in English.

Nugraha, Risman

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

In this era of globalization, marketing is more of an information warfare between different parties with the aim of making sales. The marketing environment is rapidly changing, and with these changes, the need for information, latest products, shifts in buyer attitudes and behaviors towards decision-making and product acquisition, as well as the ability to identify opportunities in appropriate marketing, becomes essential. This paper is a literature review using a qualitative descriptive approach, aiming to describe product mix strategies. The methodology employed for data collection is documentation, along with various articles and books, followed by content analysis. The findings of this paper reveal that studying consumers can provide insights for the development of new products, product uniqueness, pricing, distribution channels, advertising messages, and other new marketing elements. A focal point for understanding behavior is the stimulus-response model. Buyer characteristics and decision-making processes lead to specific buyer decisions. The marketing task involves comprehending what occurs in the buyer’s consciousness from external stimuli to the emergence of the buyer's purchasing decision.

Luthfi Arief Sunardi

Jurnal Inovasi Ilmu Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This research is a study that describes linguistics and science that studies humans and culture as a whole. Researchers review this case through two fields, namely, Psycholinguistics and Anthropolinguistics. The field of Psycholinguistics is the science of language that studies the relationship between psychology and language. Meanwhile, Anthropolinguistics is the study of humankind from its culture and traditions. This study aims to find out how the encouragement of the culture they adhere to, and to find out the process of children aged around 9 to 11 years in obtaining, knowing and learning Mustholahat Arabic through social media, especially on the YouTube platform. Which often displays Arabic-based content in the form of Vlogs, Pranks and the like. While the techniques used to examine this research are listening techniques and interview techniques to the research object. The method used to study this study is a descriptive quantitative method. With this method, it is expected to find patterns formed in these children in obtaining Mustholahat Arabic through social media. And the results of this study will explain how the process of these children obtaining Mustholahat and applying it in everyday life. And also this research will explain the impact of social media for children aged 9 to 11 years in learning Arabic through social media.

Ramadani Dimas Pamungkas; Deandra Myana Rahayu; Syafa Nabila Azzahra; Fadia Amanda Pertiwi; Hany Nurpratiwi

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The objectives of the National Agrarian Law are in line with the objectives of the 1945 Constitution of the Republic of Indonesia as the legal foundation for the formation of the UUPA, namely "to protect the entire Indonesian nation, promote public welfare, educate the nation's life, and participate in carrying out world order based on freedom, eternal peace." and social justice”. Before there were clear rules governing land issues, many land conflicts occurred. One type of conflict that often occurs is between the state and the community regarding Nation Land Tenure Rights representing the public interest, and then private property ownership, which then results in social inequality that arises in society. social. In the compensation paradigm itself, it tends to mean that the holder of land rights has experienced a loss prior to the release of his land for public use. Presidential Decree No. 55 of 1993, Presidential Decree No. 36 of 2005 and Presidential Decree No. 65 of 2006 contain many weaknesses and are repressive in nature which harm land rights owners. Various cases of community welfare land acquisition development show various problems that arise in the implementation process. With the promulgation of Law Number 2 of 2012, the government is trying to correct deficiencies in the previous laws and regulations regarding land acquisition for public purposes. Compensation for Land Acquisition Since the promulgation of Law Number 2 of 2012, the government has assessed the value of compensation for each plot of land, including land, space above ground and basement, buildings, plants and land, for public purposes; and/or other things that can be assessed as Loss. The amount of compensation determined by the appraiser based on the results of the assessment becomes the basis for negotiating and determining losses.