bluuebunny/crossref_metadata_2025 huggingface dataset:
THE REALITY OF ALGERIAN TRADITIONAL BANKS IN LIGHT OF THE ACCELERATION OF FINANCIAL TECHNOLOGY
Authors: Naouel Mechroum , Hayette Benzaraa
Published: August 2024

Objective: This research aims to understand the reality of how Algerian banks operate in light of the rapid advancement of financial technology and the extent to which they have embraced the new trend based on financial technology, or what is known as "FINTECH," in payment systems, lending, and even investment.
 
Theoretical Framework: Fintech has reached advanced stages, and traditional Algerian banks need to change the outdated conventional style they've been using due to technological changes in order to improve financial services.
 
Method: In order to answer the questions asked and to take note of the various aspects of the subject, and to test the validity of the previously mentioned hypotheses, the analytical descriptive approach was relied upon to cover the theoretical aspect and to usestatistical side for analyzing the data and information included in the study.
 
Results and Discussion: The study concluded that adopting financial technology is among the most important activities in the financial and banking system in Algeria, despite the limited range of financial services and products offered through its financial channels, which are still in their early stages. It has become essential to encourage digital banks and support institutions active in payment and financial services, which will have a positive impact on financial technologies as well as the banking system.
 
Research Implications: This study identified the main obstacles that have prevented financial technology in the Algerian banking system from reaching advanced levels, along with the significant efforts made by the state to enhance Algerian banking services.
 
Originality/Value: This study aims to highlight the banking sector in Algeria and its ability to keep up with the developments occurring in the field of financial technology.evidenced by [explain how the results may impact the area of study or professional practice].
O PRECONCEITO NO ACESSO AO DIREITO CONSTITUCIONAL DA IMUNIDADE TRIBUTÁRIA DAS RELIGIÕES DE MATRIZES AFRO-BRASILEIRAS: CANDOMBLÉ E UMBANDA
Authors: Côrtes Leonardo Afonso
Published: August 2024

O presente trabalho aborda como as religiões de matrizes afro-brasileiras, Candomblé e Umbanda, têm acesso ao direito constitucional da imunidade tributária. O preconceito e a intolerância religiosa das demais religiões e da população em geral discriminam os adeptos das religiões de matrizes afro-brasileiras, sejam por medo, desconhecido ou incitação de outros líderes religiosos. Os praticantes do Candomblé e Umbanda, por serem religiões minoritárias no Brasil, não têm reconhecidos seus terreiros como templos de qualquer culto e, por conseguinte, não têm concessão da imunidade tributária. Pretende-se analisar a efetiva liberdade de consciência e de crença das religiões de matrizes afro-brasileiras e o entendimento jurisprudencial do Supremo Tribunal Federal para concessão das imunidades tributárias. No presente artigo foram utilizados como metodologia, uma pesquisa exploratória, com revisão bibliográfica e análise de julgados do Supremo Tribunal Federal. Por fim, concluiu-se que, atualmente, os entes públicos criam embaraços para efetivamente reconhecer os terreiros como templos de qualquer culto e negam o direito a imunidade tributária.
Intensitas Bermain Game Online dan Pengaruhnya terhadap Agresivitas Verbal Siswa di Sekolah
Authors: Aulia Syifa , Saman Abdul , Buchori Sahril , Amirullah Muhammad
Published: August 2024

Penelitian ini dilakukan dengan dilatarbelakangi oleh adanya fenomena di SMA yang mana para siswa kelas XI bermain game online yang mengalami masalah apakah ada pengaruh intensitas bermain game online terhadap agresivitas verbal siswa laki - laki dan siswa perempuan di SMA . Penelitian ini dilakukan dengan tujuan untuk mengetahui ada atau tidak pengaruh bermain game online terhadap agresivitas verbal siswa. Adapun metode yang digunakan dalam penelitian ini menggunakan penelitian kuantitatif dan penelitian ini menggunakan sampel yaitu 30 siswa laki – laki dan 30 siswa perempaun di SMA . Ada pun hasil dari penelitian ini ada pengaruh bermain game online terhadap agresivitas verbal siswa Hasil uji normalitas menunjukkan bahwa data memiliki distribusi normal, dan analisis lebih lanjut mengindikasikan adanya pengaruh signifikan bermain game online terhadap agresivitas verbal siswa. Berdasarkan uji t, ditemukan bahwa siswa laki-laki memiliki t hitung yang lebih besar dari t tabel, dengan nilai signifikansi di bawah 0,05, serta koefisien korelasi yang mendukung. Hal serupa juga ditemukan pada siswa perempuan, di mana t hitung juga melebihi t tabel, dan signifikansi di bawah 0,05, dengan koefisien korelasi yang relevan. Oleh karena itu, dapat disimpulkan bahwa bermain game online berpengaruh terhadap agresivitas verbal siswa di SMA.
PERTUMBUHAN EKONOMI MEMODERASI DETERMINAN KELEMAHAN PENGENDALIAN INTERNAL PEMERINTAH DAERAH
Authors: Safitrie Sylvia Apriyana , Kiswanto Kiswanto
Published: August 2024

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait pengaruh pendapatan asli daerah, ukuran pemerintah, belanja modal terhadap kelemahan pengendalian internal dengan pertumbuhan ekonomi sebagai variabel moderating. Populasi dalam penelitian ini adalah 122 pemerintah Kabupaten/Kota di Pulau Jawa dan Bali tahun 2016. Metode yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan yaitu 83 laporan keuangan dan hasil pemeriksaan kabupaten/kota. Teknik analisis yang digunakan adalah path analysis dengan alat bantu IBM AMOS 21. Hasil penelitian menunjukkan bahwa variabel pendapatan asli daerah dan ukuran pemerintah berpengaruh negatif signifikan terhadap kelemahan pengendalian internal. Hasil pengujian pada variabel belanja modal menunjukan pengaruh positif signifikan terhadap kelemahan pengendalian internal. Pertumbuhan ekonomi mampu memoderasi pengaruh antara variabel independen dengan variabel dependen. Hasil menunjukan pertumbuhan ekonomi mampu memperkuat pengaruh pendapatan asli daerah dan ukuran pemerintah terhadap kelemahan pengendalian internal dan memperlemah pengaruh belanja modal terhadap kelemahan pengendalian internal. Saran yang dapat diberikan dari adanya penelitian ini adalah pemerintah daerah dapat mempertahankan atau meningkatkan kualitas pengendalian internal yang dimiliki dengan cara meningkatkan kualitas aparat pengawas internal pemerintah (APIP), mengkatkan kualitas penerapan wilayah bebas korupsi, wilayah birokasi bersih melayani dan zona integritas.Kata Kunci: Pendapatan Asli Daerah; Ukuran Pemerintah; Belanja Modal; Pertumbuhan Ekonomi; Kelemahan Pengendalian Internal
Karakteristik Fisikokimia Albedo Semangka dengan Penambahan Buah Naga dan CMC (Carboxyl Methyl Cellulose)
Authors: Karunia SustiawanKarunia , Jariyah Jariyah
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh dari penambahan buah naga dan CMC terhadap karakteristik fisikokimia Velva albedo semangka serta mendapatkan kombinasi perlakuan yang menghasilkan Velva dengan karakteristik terbaik. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) pola faktorial dua faktor dengan tiga kali pengulangan. Faktor I adalah penambahan proporsi puree albedo semangka dengan buah naga (v/v) 90% : 10%; 80% : 20%; dan 70% : 30%. Faktor II adalah penambahan CMC 0,5%, 0,75%, dan 1%. Perlakuan terbaik diperoleh Velva yaitu pada perlakuan proporsi puree albedo semangka dan sari naga 80:20 dan penambahan CMC 1% (A2B3) karena memiliki nilai hasil (NH) paling tinggi dibandingkan dengan perlakuan yang lain yakni 0,72, dengan hasil analisa parameter kadar vitamin C 7,33% ; aktivitas antioksidan 19,48% ; total padatan 21,46% ; waktu leleh 18,18 menit/10gr ; overrun 17,39% ; viskositas 566,33 m.Pas ; kadar protein 0,33% ; kadar lemak 0,24% ; tingkat kesukaan tekstur 3,70 ; tingkat kesukaan aroma 3,67 ; tingkat kesukaan rasa 3,93 ; dan tingkat kesukaan warna 3,46. Hasil dari penelitian ini menunjukkan bahwa Velva albedo semangka telah memenuhi standar SNI Velva.
Physical and Sensory Properties of Instant Tiwul from Cassava Flour and Mocaf with Addition of Yellow Pumpkin Flour
Authors: Ikhsani Atika Yahdiyani , Wijatniko Bambang Dwi , Afifah Ika Qurroatul
Published: August 2024

Instant tiwul is commonly made from cassava flour which product specification was characterized by its properties. However, some sensory attributes of instant tiwul were not desirable. In addition, the nutritional quality of instant tiwul needs to be improved by the addition of micronutrients. The substitution of cassava flour with mocaf flour and supplemented with yellow pumpkin flour is expected to improve the physical and sensory quality of the product, as adding nutritional value of instant tiwul that enriched with vitamin A. This study was conducted in a group-randomized trial with the substitution of yellow pumpkin flour with variation of 0, 10, 20% to cassava flour and mocaf flour. Physical properties (water content, water absorption, color) and sensory properties (acceptance test) were evaluated. The result indicated that the addition of yellow pumpkin flour lowered the water content on instan tiwul from both cassava flour and mocaf flour. The addition of yellow pumpkin flour significantly increased the water absorption of instant tiwul from cassava flour, however it reduced on mocaf flour formula. Water absorption of instant tiwul from mocaf with 0% yellow pumpkin flour is the highest with 45,27%. There is significant change on L, a and b parameter of instant tiwul color with addition of yellow pumpkin flour. Sensory evaluation suggested that there is significant change on acceptance of aroma, taste, texture, and overall likeness from instant tiwul made from mocaf flour with addition of yellow pumpkin flour, however cassava flour with addition of yellow pumpkin flour showed least significant change on sensory properties.
Penentuan Waktu Simpan Bawang Merah (Allium ascalonicum L.) dengan Metode Pengasapan Tradisional
Authors: Wadli Wadli , Bashar Abdul
Published: August 2024

Bawang merah memiliki kadar air tinggi sehingga mudah mengalami kerusakan selama masa penyimpanan. Penanganan pasca panen yang banyak dilakukan oleh para petani di Kabupaten Brebes pada umumnya masih secara sederhana/tradisional. Penelitian ini bertujuan untuk  Mengetahui pengaruh  metode  pengasapan  terhadap  kualitas  bawang  merah  selama penyimpanan dan umur simpan bawang merah. Penelitian dilakukan menggunakan metode eksperimental dengan rancangan dasar Rancangan Acak Lengkap terdiri dari 2 ulangan.  Faktor yang dicoba meliputi lama penyimpanan   yaitu 3, 6,  9, 12 minggu. Variabel pengamatan pada penelitian meliputi, kadar air, susut bobot, tekstur serta penentuan umur simpan. Hasil penelitian ini adalah Perlakuan pengasapan memberikan pengaruh nyata terhadap kualitas bawang merah selama penyimpanan terhadap kadar air, susut bobot dan tekstur. Mutu bawang merah selama 12 minggu atau 3 bulan dapat dipertahankan dari semua perlakuan dengan kondisi penyimpanan kadar air metode tradisional tertinggi 83,27% dengani rata-rata 68,82%, susut bobot tertinggi 24% terendah 3,5%, kekerasaan umbi cenderung stabil 4,14 N menjadi 4,36 N sampai akhir penyimpanan, Metode pengasapan dapat memperpanjang umur simpan umbi bawang merah adalah perlakuan dengan lama penyimpanan 9 minggu.
Implementation of Project Based Learning model to improve learning outcomes of basketball material
Authors: Raibowo Septian , Rahmi Miftah Fajrin , Aldino Aldino , Permadi Andes
Published: August 2024

This study was conducted in order to determine the application of the project-based learning model in improving learning outcomes in basketball material. This type of research is classroom action research, with the implementation of the research consisting of 2 cycles. The subjects of this research are students of class XI IPA 6 SMA Negeri 7 Bengkulu, while the object of this research is the material of big ball games (basketball) with the application of project based learning. Data was collected by observing the basic basketball technique movements with the basketball basic technique assessment format on psychomotor aspects, cognitive aspects and affective aspects. The data analysis technique uses descriptive statistical analysis. In cycle 1 there was an increase of 10 people (27.8%) to the complete category and in cycle II it increased again to 14 people (38.8%) in the complete category The overall results show that the application of the project-based learning model (PjBL) in learning physical education can improve student learning outcomes on the material of big ball games and also the learning process becomes more meaningful because it is student-centered.
Interest in learning 8-10 years old towards ball modification in the sport of Petanque
Authors: Wulan Wulan , Dirgantoro Edwin Wahyu , Rahmadi Rahmadi
Published: August 2024

Interest in learning is an important factor in student learning success. This research aims to determine the level of learning interest of children aged 8-10 years towards modified petanque balls at SDN Pantai Batung. It is hoped that this modification can increase the potential for training and introduce students to the sport of petanque without reducing their enthusiasm and interest in learning. The method used was quantitative descriptive with a population of SDN Pantai Batung students and a sample of class IV students of 26 students. Sampling used purposive sampling technique. The instrument used in this research was a questionnaire. Based on the results obtained from data analysis, students' interest in modification tools is in the medium category with a percentage of 38.46%, the factors that really influence are intrinsic factors in the interest indicator 38.46% and extrinsic factors in the school indicator 42.31%. These results can be concluded that from the 26 students who were the research sample, it shows that the interest of children aged 8-10 years in modified petanque balls at SDN Pantai Batung is in the medium category.
Development of Badminton Smash Learning Model in Senior High School
Authors: Pratama Eko , Putranto Dedy , Rizki Muhamad
Published: August 2024

The general purpose of this research is to create a product in the form of a badminton smash learning model for high school students, so that it becomes more effective and interesting. The specific objectives of this study were (a) to develop a badminton smash learning model for senior high school students, and (b) to collect empirical data on the results and effectiveness of the badminton smash learning model. This study is a type of research and development (R&D) with reference to the Borg and Gall design which consists of Research and Information Collecting, Planning, Development of The Preliminary of Product, Preliminary Field Testing, Operational Field Testing, Operational Product Revision, Main Field Testing, Main Product Revision, Final Product Revision, Dissemination and implementation. Data were collected through interviews and questionnaires; data analysis was done through quantitative descriptive analysis. The results showed a badminton smash learning model consisting of four models that are considered feasible and effective to be applied to badminton smash learning for high school students.
Kontruksi Berita BBC dalam Konflik Palestina-Israel: Analisis Framing Media Robert N. Entman
Authors: Muwadhoful Akmal
Published: August 2024

Sejak 7 oktober 2023 eskalasi konflik antara Palestina dengan Israel kini menjadi sorotan utama oleh masyarakat virtual menyoroti keganasan genosida Israel ke Palestina. Di satu sisi, banyak diantara media yang membahas isu-isu konflik Palestina-Israel diantaranya BBC News yang seringkali pemberitaannya menuai kontroversial, baik dari cara memandang terhadap konflik dan memformulasikan data hingga menjadi argumentasi berita. Implikasi framing media tersebut berpotensi masyarakat maya terbawa oleh cara pandang media tersebut.  Diperlukan kajian kritis menggunakan metode analisis framing Robert n. Entman yang dijabarkan secara naratif-deskriptif dengan metode kualitatif. Dari hasil penelitian yang telah ditemukan, terdapat berita konflik Palestina-Israel yang tidak sesuai dengan fakta lapangan. Hal ini menunjukan media BBC sengaja untuk melebihkan sudut pandang dukungannya terhadap pihak Israel. Media tersebut tidaklah netral melainkan memiliki “bias” dari setiap berita yang ditampilkannnya. Maka kajian kritis terhadap media sangat penting dilakukan untuk menampilkan netralitas suatu media.
Pengaruh Kompensasi, Kompetensi dan Disiplin Kerja terhadap Kinerja Pegawai KPP Pratama Pati
Authors: Risnawati Heni , Agustina Eka Harjanti
Published: August 2024

ABSTRACT
This research explains how compensation, competency and work discipline influence the performance of KPP Pratama Pati employees. The aim of this research is to analyze compensation, competency and work discipline on employee performance. It is hoped that this research can contribute as a reference for management in improving employee performance. The research method used was by giving questionnaires to KPP Pati employees to obtain perceptions about competence, competence and work discipline on employee performance. The results of the questionnaire answers are then processed using the SPSS application to obtain valid results. The results of this research indicate that compensation has a significant effect on employee performance. Competence and work discipline also have a significant effect on employee performance. The conclusion in this research is that instability, competence and work discipline are important factors in improving employee performance. Compensation can affect employee morale, as well as competence. The better the competence of employees, the better their performance will be. Work discipline is a supporting factor in increasing performance.
 
Keywords: Compensation, Competency, Work Discipline, Performance.
Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An – Najah Kantor Cabang Kajen Pekalongan
Authors: Yazid Muhammad Yazid Abdus Sukur , Arwani Agus
Published: August 2024

Multisevice financing is financing provided by sharia financial institutions to
customers to obtain benefits from a service. This research aims to analyze whether
KSPSS BMT An – Najah Kajen Pekalongan Branch Office is obedient or not yet
obedient implementing MUI Fatwa Number 09 of 2000 concerning Ijarah Financing
and PSAK 107 concerning Ijarah Accounting in multiservice financing.This research
is classified as field research, using descriptive - qualitative methods (description of
field observation results). The data sources used in this research are primary data in
the form of interviews and secondary data in the form of financing forms, financing
agreements and profit and loss reports. Also, literature study regarding MUI Fatwa
Number 09 of 2000 concerning Ijarah Financing and PSAK 107 concerning Ijarah
Accounting. The results of this research show that multiservice financing with an
ijarah agreement at KSPPS BMT An – Najah Kajen Pekalongan Branch Office is in
obedient with MUI Fatwa Number 09 of 2000 concerning Ijarah Financing and the
practice of recording Ijarah Accounting for KSPPS BMT An – Najah Kajen Pekalongan
Branch Office is also in obedient with implementing 3 statement of PSAK 107 and
does not implement 3 statements of PSAK 107 because it is in the form of ijarah for
services, not ijarah for benefit rent, so the treatment of ijarah receivables is different.
Analisis Determinan Minat Karier Menjadi Akuntan Publik Pada Mahasiswa Akuntansi Syariah UIN K.H. Abdurrahman Wahid Pekalongan Angkatan 2019 & 2020
Authors: Wahidatul Hasanah  , Aditya Agung Nugraha
Published: August 2024

This study aims to analyze the determinants of career interest to become a public accountant for sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020. This study used a data collection technique by distributing questionnaires to sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020 by collecting 65 respondents. The questionnaires obtained were tested using validity and reliability to test the feasibility of the questionnaire data obtained. In this research, the analysis was carried out using the Structural Equation Model-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software. The results of this study indicate that labor market considerations have a significant influence on career intentions to become public accountants. This is indicated by the t statistic value of 6.682 which is greater than the t table value of 1.960 with a p-value of 0.000 which is less than 0.05. The financial reward variable influences career interest in becoming a public accountant. This is indicated by the t statistic value of 5.996 which is greater than the t table value of 1.960 with a p-value of 0.000 which is less than 0.05. The risk variable of the accounting profession has no significant effect on career interest in becoming a public accountant, this is indicated by the t statistic value of 1.420 which is smaller than the t table value of 1.960 with a p-value of 0.156 which is greater than 0.05. The variables of labor market considerations, financial rewards, and the risk of the accounting profession simultaneously influence career interest in becoming a public accountant. This is indicated by the calculated F value obtaining a value of 20.994 which means> F table 2.76 and the coefficient of determination (R2) value indicates a value of 50.8%.
ANALISIS PENGARUH ENVIRONMENT COST DISCLOSURE (ECD) DAN INDONESIAN ENVIRONMENT REPORTING (IER) TERHADAP SUSTAINABILITY REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2022)
Authors: Yulyan Anggi Setya , Ghofur Ruslan Abdul , Devi Yulistia , Audia Nanda
Published: August 2024

The aims of this research is to determine the influence of Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) on Sustainability Reporting (SR) in manufacturing companies registered with JII for the 2020-2022 period, and how sustainable reporting is for a company. Islamic perspective. This type of research is quantitative in the form of secondary data and uses purposive sampling techniques for panel data. The sample used is 10 companies registered with JII from 2020 to 2022. Annual reports and sustainability reports can be accessed at www.idx.co.id, this method is used to collect data. Data were processed using SPSS Version 25. Descriptive tests, classical assumption tests, multiple linear regression analysis tests and hypothesis tests were used for analysis. The research results show that Environmental Cost Disclosure (ECD) partially has no effect on Sustainability Reporting (SR), Indonesian Environmental Reporting (IER) partially has a negative effect on Sustainability Reporting (SR). And simultaneously Environmental Cost Disclosure (ECD) and Indonesian Environmental Reporting (IER) have a positive effect on Sustainability Reporting (SR).
Sitti Raihanun Zainuddin Abdul Madjid, Female Scholar of the 21st Century: Pioneer in Gender Transformation and Islamic Education in Lombok-West Nusa Tenggara
Authors: Lalu Gede Muhammad Zainuddin Astani  , Ulyan Nasri  , Fahrurrozi  , Muhammad Thohri
Published: August 2024

This study reveals the central role of Sitti Raihanun Zainuddin Abdul Majid as a 21st-century female ulama and pioneer in gender transformation and Islamic education development in Lombok, West Nusa Tenggara. Designed with a qualitative descriptive method, this research explores Sitti Raihanun’s contributions to gender transformation in Islamic education in Lombok. Data collection involved in-depth interviews with Nahdlatul Wathan (NW) members and local community leaders, NW document analysis, and Sitti Raihanun’s speeches. Using a hermeneutic approach, data analysis techniques included a deep interpretation of historical, social, and cultural contexts. The study findings indicate that Sitti Raihanun is a NW leader and a woman who positively impacts education and Islamic values in West Nusa Tenggara. Key factors shaping her role include her family background, active involvement in NW, and inherited moral values. Leadership analysis depicts her success as an organizational leader and educator by establishing Islamic schools and pesantren. Despite being recognized as an heir, controversial views emerged regarding female leadership. The charisma inherited from her parents significantly impacted her role in NW, and her recognition as a member of the People’s Consultative Assembly (MPR RI) reflects her national influence. Another finding confirms that Sitti Raihanun applied a transformative and charismatic leadership model, which is evident in organizational dynamics, the establishment of educational institutions, and her national influence. This study provides a deep understanding of Sitti Raihanun’s transformative role, highlighting the complexity and dynamics of her leadership and positive contributions to gender transformation and community development through Islamic education.
Transforming the Quality of Santri Based on Pesantren Culture
Authors: Halid Ahmad , Sulaiman  , Muhammad Ilyas  , Maria Ulfa  , Luluk Mashluchah  , Muhammad Yasaruddin bin Yassir
Published: August 2024

Transforming the quality of santri based on pesantren culture examines how pesantren knowledge about beliefs, values, and norms can be used to improve the quality of education for students. The purpose of this research is a critical exploration related to the transformation of the quality of students based on pesantren culture in Pesantren Nurul Islam (Nuris) Antirogo Jember, Pesantren al-Azhar Tegalbesar Kaliwates Jember and Pesantren Assunniyah Kencong Jember. The research method used descriptive qualitative by collecting data through observation, interviews and documentation. Data analysis model Milles and Huberman, checking the validity of the data using data triangulation. The theory in this study uses the opinion of KH. Hasyim Asy'ari, Gray model, Byrk model quality, Paul Mott model, Cameron and Quinn model, Edward Sallis, Crosby and Tony Bush. The result of the research is the transformation of the quality of students based on quality pesantren culture in Nuris, al-Azhar and Assunniyah Jember Islamic Boarding Schools is divided into two, namely academic quality and non-academic quality. The academic quality of these three boarding schools are (1) students can read the YellowIslamic classic Book, (2) have noble character, (3) master the sciences taught in the pesantren. (4) realizing the importance of spirituality and religion in life, (5) excellent report card scores and (6) having special skills prepared in pesantren. Meanwhile, the non-academic quality of santri in these three boarding schools are: First, the quality of santri is measured by the activeness of santri in studying at the boarding school. Second, the quality of santri is seen from the principle of the usefulness of the knowledge obtained while studying at the pesantren.
The Paradigm of Salaf Pesantren: The Concept of Charismatic Spiritual Leadership of Kyai at Assalafiyah Pesantren
Authors: Sari Hernawati  , Khoirun Nofik  , Hafizh Muhammad
Published: August 2024

This study examines the charismatic spiritual leadership model of Kyai Subhan Makmun at Pondok Pesantren Assalafiyah. This focus is based on the limited in-depth studies on the influence of charismatic spiritual leadership within the context of traditional Islamic boarding schools (pesantren salaf). Previous research has predominantly concentrated on general leadership models in pesantren, leaving a gap in understanding how charismatic spiritual leadership impacts educational policies and development strategies in these institutions. The aim of this research is to identify and analyze how Kyai Subhan's leadership style influences educational policies and development strategies at Pesantren Assalafiyah and its impact on the quality of education provided. The research employs a qualitative descriptive approach, with data collection through observation, interviews, and documentation. The data is analyzed qualitatively using triangulation to enhance the validity of the findings. The results indicate that Kyai Subhan's charismatic spiritual leadership has a significant positive impact on the educational policies and service strategies at the institution. Through principles of piety and simplicity, Kyai Subhan serves as a role model for students and the surrounding community. His charismatic leadership is manifested in his exceptional ability to mobilize the pesantren community, carry out the mission of the traditional educational institution, and realize the vision of Pondok Pesantren Assalafiyah. The crucial role of the Kyai in the sustainability of the pesantren underscores the strategic position of the Kyai as a leader.
SISTEM INFORMASI MANAJEMEN PRODUKSI PADA TOKO KAIN TENUN MOTIVE ID JEPARA BERBASIS WEB
Authors: Nasikhah Na’imatun , Noor Azizah  , Joko Minardi
Published: August 2024

Pada Motive ID, proses manajemen produksi masih dilakukan secara manual sehingga sering kerap kali terjadi kesalahan. Kesulitan yang dialami dalam proses produksi diantaranya yaitu dalam proses penentuan bahan baku contohnya terkadang stock benang sebagai bahan utama dalam produksi sulit didapatkan apalagi ketika harga benang mengalami kenaikan, selain itu dalam hal sumber daya manusia masih kekurangan jumlah pekerja. Permasalahan-permasalahan inilah yang menyebabkan manajemen produksi kurang efektif. Dengan adanya permasalahan yang terjadi pada Motive ID maka solusi dari permasalahan tersebut yaitu  Sistem Informasi Manajemen Produksi Pada Toko Kain Troso Motive ID Jepara dengan menggunakan ERP Berbasis Web. Solusi ini dapat mempertimbangkan masalah-masalah yang ada seperti efisiensi dan efektivitas dalam mengelola produksi barang. Proses manajemen dapat dilakukan sesuai dengan hasil yang diinginkan.
cZIF-8/Ti3C2 NANOKOMPOZİTLERLE KÜKÜRT KATOT ÜRETİMİ VE LİTYUM-SÜLFÜR BATARYALARDA KULLANIMI
Authors: Yüksel Recep
Published: August 2024

Modern toplumun elektrikli araçlar, tüketici elektroniği ve şebeke-boyutu (grid-scale) depolama gibi yenilikçi teknolojiler için ihtiyaç duyduğu yüksek performanslı enerji depolama sistemlerinin geliştirilmesi büyük önem arz etmektedir. Günümüzde yenilenebilir güneş ve rüzgâr kaynaklarından üretilen enerjinin birim maliyeti fosil yakıtlar ile rekabet edebilir seviyelere gelmiştir. Enerji depolama sistemlerinin birim maliyetleri ise henüz istenilen seviyelere gelememiştir ve hala çok pahalıdırlar. Bu nedenle sürdürülebilir ve ekonomik yöntemler ile yüksek performanslı enerji depolama sistemlerinin geliştirilmesine ihtiyaç vardır. Bu çalışmada S/c-ZIF-8/Ti3C2 katotların üretimi ve karakterizasyonu yapıldı ve de yüksek-kapasiteli lityum-sülfür bataryaların (LSB’ların) yapısal ve elektrokimyasal stabiliteleri geliştirildi. Üretilen malzemeler ve katotlar yapısal ve kimyasal karakterizasyonları sonrasında Li-S bataryalarda kullanılarak performans ilintili özellikleri incelenmiştir. Üretilen S/c-ZIF-8/Ti3C2 katotlar ile kükürt’ün yalıtkan doğasından kaynaklanan ve lityum polisülfit’in neden olduğu olumsuz etkiler giderildi.
Pengaruh Auditor Switching, Ukuran Kantor Akuntan Publik dan Ukuran Perusahaan terhadap Audit Delay Pada Perusahaan Otomotif di Bursa Efek Indonesia Tahun 2017 - 2021
Authors: Febriyanti Eka Sari  , Suyono Joko
Published: August 2024

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh auditor switching, ukuran kantor akuntan publik dan ukuran perusahaan terhadap audit delay pada perusahaan otomotif di Bursa Efek Indonesia tahun 2017 - 2021.
Desain/metodologi/pendekatan: Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan otomotif yang terdaftar di bursa efek. Indonesia Effect dari tahun 2017 hingga 2021. Teknik pemilihan sampel yang digunakan dalam penelitian ini menggunakan pendekatan purposive sampling, jumlah sampel yang digunakan dalam penelitian ini adalah 44 sampel.
Temuan: Dalam penelitian ini hasil pengujian hipotesis pertama (H1) menunjukkan bahwa auditor switching berpengaruh terhadap audit delay, hasil pengujian hipotesis kedua (H2) menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap audit delay, Hasil pengujian hipotesis ketiga (H3) menunjukkan bahwa ukuran perusahaan berpengaruh terhadap audit delay. Hasil pengujian hipotesis keempat (H4) menunjukkan bahwa pergantian auditor, ukuran KAP dan ukuran perusahaan secara simultan berpengaruh terhadap audit delay.
Keterbatasan/implikasi penelitian: Pada penelitian ini, kesulitan masalah terletak pada variabel independen yang digunakan yaitu auditor switching, ukuran kantor akuntan publik dan ukuran perusahaan. Variabel dependen yang digunakan adalah audit delay. Dalam penelitian ini, peneliti menggunakan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia tahun 2017 hingga 2021.
Implikasi Praktis: Penelitian ini diharapkan dapat memberikan informasi dan wawasan mengenai pengaruh auditor switching, ukuran kantor akuntan publik dan ukuran perusahaan terhadap audit delay.
Orisinalitas/nilai: Makalah ini Asli
Jenis kertas: Makalah penelitian
Pengaruh pengenaan pajak restoran, harga dan sistem pembayaran terhadap keputusan pembelian produk Cafe Eskrimo Surabaya
Authors: Putri Febrianti , Fajarudin Ibnu
Published: August 2024

Penelitian ini dilakukan untuk mengetahui pengaruh pengenaan Pajak Restoran, Harga dan Sistem pembayaran terhadap keputusan pembelian produk di Café Eskrimo Surabaya. Variabel bebas dalam penelitian ini adalah pajak restoran, harga, dan sistem pembayaran sedangkan variabel terikatnya adalah Keputusan pembelian. Metode yang di gunakan dalam penelitian ini yaitu menggunakan Metode Kuantitatif dengan data primer yang digunakan yaitu data kuesioner yang di ukur dengan skala Likert. Populasi dalam penelitian ini adalah konsumen Café Eskrimo. Metode pengambilan sampel yaitu Accidental sampling. Jumlah Responden yang digunakan dalam sampel ini sebanyak 100 responden. Analisis data menggunakan beberapa pengujian yaitu  uji Validitas, uji Reliabilitas, uji asumsi klasik, uji regresi liner berganda, uji koefisien, uji determinasi, uji T, dan uji F dengan meggunakan software IBM SPSS version 26. Dalam penelitian ini hasil uji t menunjukkan bahwa variabel Pajak Restoran (X1) berpengaruh secara parsial terhadap variabel Keputusan Pembelian (Y) dengan t hitung > t tabel yaitu 11.326 > 1,984, variabel Harga (X2) berpengaruh secara parsial terhadap Keputusan Pembelian (Y) dengan t hitung > t tabel yaitu 6.086 > 1,984 , dan variabel Sistem Pembayaran (X3) tidak berpengaruh secara parsial dengan t hitung -0.664 < 1,984, maka H1 dan H2 dapat diterima tetapi H3 di tolak. Hasil uji F menunjukkan bahwa nilai F sebesar 117.551 dengan taraf signifikan 0,000 yang lebih kecil dari 0,05 maka variabel Pajak  Restoran (X1), Harga (X2), dan Sistem Pembayaran (X3) berpengaruh secara simultan terhadap Keputusan pembelian Café Eskrimo dengan demikian Hipotesis H4 yang menyatakan Pengenaan pajak restoran, harga, dan sistem pembayaran berpengaruh secara simultan terhadap keputusan pembelian produk Café Eskrimo Surabaya diterima.
Pengaruh Kompensasi, Disiplin Kerja Dan Budaya Organisasi Terhadap Kinerja Karyawan
Authors: Siswandi Arendra Amodita , Elisabeth Damarsari Ratnasahara
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh Kompensasi, Disiplin Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan CV. Cahaya Inti Lestari Surabaya. Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini yaitu seluruh karyawan CV. Cahaya Inti Lestari Surabaya dengan jumlah 45 orang. Sampel yang digunakan dalam penelitian ini menggunakan 45 orang dengan metode Sampling Jenuh. Teknik analisis data yang digunakan dalam penelitian ini menggunakan Uji Instrumen, Uji Asumsi Klasik, Regresi Linier Berganda, Uji Hipotesis, dan Uji Koefisien Determinasi. Pengolahan data dalam penelitian ini menggunakan program IBM SPSS 26 for windows. Hasil penelitian menunjukkan bahwa secara parsial Kompensasi berpengaruh signifikan terhadap Kinerja Karyawan, Disiplin Kerja berpengaruh signifikan terhadap Kinerja Karyawan, dan Budaya Organisasi berpengaruh signifikan terhadap Kinerja Karyawan. Sedangkan secara simultan Kompensasi, Disiplin Kerja, dan Budaya Organisasi berpengaruh signifikan terhadap Kinerja Karyawan.
Pengaruh Kepemilikan Asing Komisaris Indenden dan Komite Audit Terhadap Penghindaran Pajak
Authors: Ayu Ayu Kurnia Putri , Sari Putri Zanufa
Published: August 2024

Penelitian ini merupakan jenis penelitian deskriptif dengan menggunakan pendekatan kuantitatif yang bertujuan untuk mengetahui apakah kepemilikan asing, komisaris independen, dan komite audit memiliki pengaruh secara simultan dan parsial dalam keputusan praktik penghindaran pajak pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI), dan untuk mengetahui apakah dari ketiga variabel tersebut mana yang dominan terhadap penghindaran pajak. Diukur dengan menggunakan metode berbasis regresi linier berganda dengan bantuan program SPSS versi 25. Populasi pada penelitian ini merupakan perusahaan manufaktur multinasional yang terdaftar pada Bursa Efek Indonesia (BEI) periode penelitihan dari tahun 2017 dampai dengan 2021. Sampel dari penelitian ini ditentukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 35 perusahaan manufaktur multinasional sehingga total observasi dalam penelitian ini adalah sebanyak 175 obeservasi. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan menggunakan teknik pengumpulan data dokumentasi melalui situs resmi IDX: www.idx.co.id dan melalui web resmi masing-masing perusahaan. Pengujian hipotesis dari penelitian ini menggunakan uji t dan pengujian hipotesis secara simultan dengan menggunakan uji f. Hasil penelitian ini menunjukkan bahwa Kepemilikan Asing berpengaruh signifikan terhadap Penghindaran Pajak, Komisaris Independen tidak berpengaruh signifikan terhadap Penghindaran Pajak, Komite Audit tidak berpengaruh signifikan terhadap Penghindaran Pajak.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Akuntansi Perilaku Wajib Pajak Terhadap Pembayaran Wajib Pajak Parkir Kota Surabaya
Authors: Suryo Nugroho  , Prastoeti RR , Sari Nila , Ariyani  , Elisabeth Damarsari Ratnasahara
Published: August 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan akuntansi perilaku tehadap pembayaran wajib pajak yang berada di Kota Surabaya. Penelitian ini menggunakan data sekunder yang diperoleh dari pengisian kuisioner yang disebar melaui Google Form, pengambilan sampel menggunakan metode random sampling dengan perhitungan rumus lovin yang diadapat sebanyak 96 responden. Penelitian ini merupaan penelitian kuantitatif menggunakan Teknik analisis deskrttif dan metode analisis regresi linear berganda serta uji hiptesis uji (t). Berdasarkan hasil anaisis yang diperoleh menunjukan bahwa pengetahuan perpajakan dan akuntnasi perilaku wajib pajak tidak berpengaruh terhadap pembayaran wajib pajak parkir Kota Surabaya. Sedangkan kesadaran wajib pajak berpengaruh positif signifikan tehradap pembayaran Wajib pajak parkir Kota Surabaya.
Peningkatan Minat Sertifikasi Ulang Dengan di PT. Kualitas Indonesia Sistem Dengan Evaluasi Harga, Kualitas Pelayanan, Dan Kepercayaan
Authors: Hidayati Amalia Nurul , Ashari Chriestine Ayu , Asa Cita Sophia , Dharmani I G A Aju Nitya
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi harga, kualitas pelayanan, dan kepercayaan terhadap minat sertifikasi ulang di PT. Kualitas Indonesia Sistem. PT. Kualitas Indonesia Sistem, yang didirikan pada tahun 2018, menyediakan jasa sertifikasi ISO dan memiliki banyak cabang di seluruh Indonesia. Sejak tahun 2019, perusahaan ini telah menerbitkan banyak sertifikat ISO, termasuk ISO 9001, 14001, dan 45001, yang memiliki masa berlaku tiga tahun. Penelitian ini menggunakan metode empiris dengan teknik analisis deskriptif. Data diperoleh melalui survei langsung terhadap responden dari PT. Kualitas Indonesia Sistem di Kudus. Hasil penelitian menunjukkan bahwa persepsi harga, kualitas pelayanan, dan kepercayaan memiliki pengaruh positif dan signifikan terhadap minat sertifikasi ulang. Temuan ini mengindikasikan bahwa persepsi harga yang terjangkau, kualitas pelayanan yang memadai, dan kepercayaan pelanggan terhadap PT. Kualitas Indonesia Sistem dapat meningkatkan minat perusahaan untuk melakukan sertifikasi ulang. Penelitian ini memberikan kontribusi bagi pengelolaan strategi perusahaan dalam meningkatkan minat sertifikasi ulang dengan fokus pada evaluasi harga, kualitas pelayanan, dan kepercayaan pelanggan.
Experimental Investigations of the Plasma Arc Cutting of AISI 1020 Carbon Steel Plate
Authors: Algodi Samer Jasim Mahmood , Salman Abdulhakeem Amer
Published: August 2024

The current study presents the plasma cutting process of 2 mm thickness of AISI 1020 carbon steel. The experiment conducted by taking into the account the effect of two process parameters, including cutting current of 15 and 20 A with cutting speed in range of 500 - 4000 mm/min, on the kerf formation, microstructure and microhardness.The results showed that at low cutting current of 15 A the melting occurred at the workpiece surface without cutting action. Increase the current to 20 A led to full penetration of the workpiece material at low and high cutting speed, with kerf width between 1.26 mm and 1.1 mm for cutting speed of 500 mm/ min and 4000 mm/ min, respectively. The plasma arc cutting speed has a high impact on the heat-affected zone HAZ and microstructure development with coarse grains at the HAZ at low cutting speed of 500 mm/min and constant current of 20A, increase the plasma cutting speed led to decreasing the grain size. The microstructure of the HAZ exhibited a presence of perlite and ferrite with some martensite structure. The highest microhardness of the HAZ of 220.8 HV was found in the sample processed at 20 A current and high cutting speed of 4000 mm/ min. However, the minimum microhardness of the HAZ of 156.7 HV was found in the sample processed at 20 A current and low cutting speed of 500 mm/ min.
METODE PENDIDIKAN HUMANIS-RELEGIUS PERSPEKTIF AL-QUR’AN
Authors: Jauhar Muhammad Insan
Published: August 2024

The learning process of education is based on the interaction between educators and students in the educational environment. In carrying out learning, aspects of the method is one important aspect to be known and practiced by educators so that the learning activities take place actively and conducive. With the formation of a new method, of course the learning process takes place humanist, which means looking at the human side of humanity in accordance with their needsFor the orderliness of the concept of the method of Islamic education, it is necessary to conclude its original source, the Koran as the basis for exploring the implicit message about the hunamis Islamic education method. Based on QS. Al-nahl:125, there are three learning methods, namely willing, wisdom and jidal. These three methods are appropriate for creating an active, innovative and enjoyable learning environment. Proses pembelajaran didasarkan pada interaksi antara pendidik dan peserta didik di lingkungan pendidikan. Dalam meangsungkan pembelajaran, aspek metode adalah salah satu aspek penting untuk diketahui dan diamalkan oleh pendidik agar kegaiata pembelajaran berlangsung aktif dan kondusif. Dengan terbentuknya metode yang revan tentunya proses pembelajaran berlangsung secara humanis-religius, artinya memerhatikan sisi kemanusiaanmanusia sesuai dengan kebutuhan yang dimiliki dengan berlandaskan kepada nilai-nilai agama. Untuk tertibnya konsep metode tersebut pendidikan Islam perlu mengkai sumber aslinya yakni al-Qur’an sebagai landasan untuk menggali pesan tersirat mengenai metode pendidikan Islam hunamis. Berdasarkan QS. Al-nahl:125 terdapat tiga metode belajar yakni mau’izah, hikmah dan jidal. Ketiga metode tersebut pantas untuk menciptakan susana belajar yang aktif, inovatif dan menyenangkan.
Pengembangan Masyarakat Islam Berbasis Pemberdayaan Aset Sumber Daya Manusia (SDM) di Desa Ponggok Kec. Polanharjo, Kab. Klaten
Authors: Hidayah Sri Noor Mustaqimatul
Published: August 2024

This study aims to reveal the implementation of Islamic Community development based on the empowerment of HumanResources (HR) assets in Ponggok Village, Kec. Polanharjo, Kab. This research on thedevelopment of an Islamic Society based on the empowerment of Human Resources (HR)assets was carried out using a qualitative approach with the type of field research (fieldresearch) with data collection techniques using Interview, Observation and Documentation techniques. The research subjects or informants in this research are the Village Head, Village Apparatus, BUMDes managers and the Ponggok Village community, Kec. Polanharjo, Kab. Klaten. The results showed that community development in the form of empowering human resource assets (HR) carried out by Ponggok Village was by doing; Involvement of community participation, Development of social activities (compensation), Increasing the productivity of human resources, Training and capacity building of human resources, Development of health services, Development of productive activities, Comparative.  Penelitian ini bertujuan untuk mengungkap implementasi pengembangan Masyarakat Islam berbasis pemberdayaan aset Sumber Daya Manusia (SDM) di Desa Ponggok Kec. Polanharjo, Kab. Klaten. Penelitian tentang pengembangan Masyarakat Islam berbasis pemberdayaan aset Sumber Daya Manusia (SDM) ini dilakukan dengan menggunakan pendekatan kulitatif dengan jenis penelitian lapangan (field research) dengan teknik pengumpulan data menggunakan Teknik Wawancara (Interview), Observasi (Pengamatan) dan Dokumentasi. Adapusn subyek penelitian atau informan dalam peneliti ini adalah Kepala Desa, Perangkat Desa, pengelola BUMDes dan masyarakat Desa Ponggok Kec. Polanharjo, Kab. Klaten. Hasil penelitian menunjukkan bahwa Pengembangan masyarakat dalam bentuk pemberdayaan aset sumber daya manusia (SDM) yang dilakukan oleh Desa Ponggok adalah dengan melakukan; Pelibatan peran serta masyarakat, Pengembangan kegiatan sosial (santunan), Meningkatkan produktifitas SDM, Pelatihan dan peningkatan kapasitas SDM, Pengembangan layanan kesehatan, Pengembangan kegiatan produktif, Studi banding kepala desa dan Pengajian rutin desa.
Analisis Jumlah Pembiayaan dan Jangka Waktu Terhadap Kelancaran Pengembalian Pembiayaan Murabahah Pada Koperasi LKMS-MM Sejahtera di Kota Bengkulu
Authors: Stiawan Evan , Agnesta Tiara
Published: August 2024

Tujuan penelitian ini untuk mengetahui apakah jumlah pembiayaan dan jangka waktu berpengaruh terhadap kelancaran pengembalian pembiayaan murabahah pada Koperasi LKMS-MM Sejahtera Kota Bengkulu. Adapun jenis penelitian yang digunakan adalah jenis penelitian lapangan dengan pendekatan kuantitatif. Populasi pada penelitian ini berjumlah 47 data yang diperoleh dari data administrasi milik Koperasi LKMS-MM Sejahtera Kota Bengkulu. Data dikumpulkan melalui teknik wawancara dan dokumentasi. Kemudian data tersebut dianalisis dengan menggunakan ANOVA One Way. Hasil penelitian menunjukan bahwa: 1) Variabel jumlah pembiayaan berpengaruh terhadap kelancaran pengembalian. Hasil uji ANOVA dalam penelitian ini menunjukkan nilai sig sebesar 0,046 lebih kecil dari pada 0,05 (0,046 < 0,05). 2) Variabel jangka waktu tidak berpengaruh terhadap kelancaran pengembalian. Hasil uji ANOVA dalam penelitian ini menunjukkan nilai sig sebesar 0,533 lebih besar dari pada 0,05 (0,533 > 0,05).