bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Sustainability Accounting and Environmental Performance on Financial Performance (Study of Manufacturing Companies Listed on IDX in 2018-2021)
Authors:   Student of Bachelor of Applied Science in Accounting, Politeknik Negeri Bandung, Bandung, Indonesia, Wiraguna Patria , Burhany Dian Imanina ,   Lecturer of Accounting Departement, Politeknik Negeri Bandung, Bandung, Indonesia, Rosmiati Mia ,   Lecturer of Accounting Departement, Politeknik Negeri Bandung, Bandung, Indonesia, Suwondo Sulistia ,   Lecturer of Accounting Departement, Politeknik Negeri Bandung, Bandung, Indonesia
Published: July 2023

As producers of waste that has great potential to damage the environment, companies must show their responsibility by implementing sustainability accounting through the disclosure of information on economic, environmental, and social dimensions and improving their environmental performance. Both aspects can affect stakeholders’ perceptions of the company which in turn will affect the company’s financial performance. This study aims to determine the effect of sustainability accounting implementation and environmental performance on financial performance. This research uses quantitative methods. Using a purposive sampling technique, the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 (4 years). The data used is secondary data obtained from financial reports and annual reports published by the Indonesia Stock Exchange (www.idx.com) and sustainability reports published through the company’s website. Data analysis and hypothesis testing using multiple linear regression analysis. The results showed that partially, the application of sustainability accounting in the economic dimension has no effect on financial performance, the application of sustainability accounting in the environmental dimension has a negative and significant effect on financial performance, the application of sustainability accounting in the social dimension has a positive and significant effect on financial performance, and environmental performance has a negative and significant effect on financial performance. Simultaneously, the four variables have a positive and significant effect on financial performance.
A Cross-Sectional Survey Analysis of the Human Olfactory Senses for Perfumes and its Alternations due to COVID-19
Authors:   Assistant Professor, St Xavier's College, Chemistry, 5, Mahapalika, Marg, Dhobi Talao, Chhatrapati Shivaji Terminus Area, Fort, Mumbai, Maharashtra, IN, 400001, Kapadia Neha , Meyers Kyle ,   Assistant Professor, St Xavier's College, Chemistry, 5, Mahapalika, Marg, Dhobi Talao, Chhatrapati Shivaji Terminus Area, Fort, Mumbai, Maharashtra, IN, 400001, Jain Sarthak ,   Research Student, St Xavier's College, Chemistry, 5, Mahapalika, Marg, Dhobi Talao, Chhatrapati Shivaji Terminus Area, Fort, Mumbai, Maharashtra, IN, 400001, Modi Somiwon ,   Research Student, St Xavier's College, Chemistry, 5, Mahapalika, Marg, Dhobi Talao, Chhatrapati Shivaji Terminus Area, Fort, Mumbai, Maharashtra, IN, 400001
Published: July 2023

Perfumes are created by a fine blend of fragrant compounds, essential oils, various fixatives, and liquid solvents. They bestow a pleasant smell on the human body, animals, objects, and surroundings. In today’s environment, people wear perfume to conceal or enhance their natural odour. Some people even wear perfume to be unique or special and have a characteristic aroma. Perfumes can also increase one’s self-confidence and self-esteem. Following this context, this study aims to evaluate the odour families preferred by males and females and the odour families they find appealing to the opposite sex. This paper and its findings scrupulously define the odour families and raw materials used in perfumery and pose a question to neuroscientists about the further scope in areas of brain development and unravel the mysteries behind the preference of gender-based division of odour families. It also shows the statistics of how the COVID-19 global pandemic had decreased the usage of perfume during the trying times of lockdowns and restrictions.
Potencial of Aloin B Compound and its Derivatives as Type-2 Antidiabetic
Authors:   Department of Chemistry, Faculty of Mathematics and Natural Sciences, State University of Surabaya, Indonesia, Cahyaningtias Shevy Karunia , Sanjaya I Gusti Made ,   Department of Chemistry, Faculty of Mathematics and Natural Sciences, State University of Surabaya, Indonesia
Published: July 2023

Type-2 diabetes mellitus occurs due to suboptimal insulin function (insulin resistance) or decreased insulin function. Type-2 diabetes mellitus treatment is chronic and lifelong. One of the treatments is the use of insulin and oral anti-diabetic drugs. This treatment requires a long period of time and can cause unwanted side effects. Therefore, alternative treatments are needed with minimal side effects by utilizing herbal plants containing Aloin B compounds because they have been proven to be used as antidiabetic agents. These compounds can be found from the Aloe Vera plant (Aloe Vera l.). The aim of this study was to find compounds derived from Aloin B compounds that have the most potential as anti-diabetic type-2 by inhibiting the pancreatic α-amylase enzyme (code: 1B2Y) in breaking down starch in the body. The certainty of the presence of the compound Aloin B in the flesh of the aloe plant was confirmed by the LC-MS test. This research was conducted using the Quantitative Structure-Activity Relationship (QSAR) and Molecular Bonding method. The results showed that the ID S22 compound with the IUPAC name (S)-10-amino-1,2,8-trihydroxy-6- (hydroxymethyl) -10- ((2R,3R,4S,5S,6R) -2,3, 4,5-tetrahydroxy–6(hydroxymethyl) tetrahydro-2H-piran-2-yl) anthracene-9(10H)-one is the most potent compound from Aloin B derivatives as a type-2 antidiabetic agent in the mechanism of inhibiting α-enzyme action pancreatic amylase, based on the value of R2 = 0.980, the PRESS value of the compound was 0.0004, the binding energy value was -7.07 kcal/mol, the inhibition constant was 6.58 uM and the formation of hydrogen bonds between the compound and the amino acid residues aspirin, glycine, threonine and arginine.
Lexical Cohesion in Undergraduate Theses: AQuantitative Study in an Indonesian University
Authors:   Universitas Madako Tolitoli, Central Sulawesi, Indonesia, Hidayati Hidayati , Jaya Jaya ,   Universitas Madako Tolitoli, Central Sulawesi, Indonesia
Published: July 2023

This study undertook a detailed analysis of the representation of lexical cohesion within the research background sections of undergraduate theses at an Indonesian university. Utilizing a quantitative approach, the research aimed to investigate the frequency and percentage distribution of lexical cohesion devices employed by students in their writing. The primary data collection tool was note-taking, with data drawn from a selection of undergraduate theses submitted by students of English Language Education. The study revealed that repetition was the predominant lexical cohesion strategy, accounting for 93% of instances. It was followed by lesser-used strategies, such as synonym use (4%), collocation (2%), and superordinate terms (1%). However, the research has its limitations; the findings were specific to one group of students within a single university context and based solely on theses, thus potentially lacking wider applicability. The implications of the study highlight the necessity to increase students' awareness and application of diverse lexical cohesion devices. While repetition was a primary strategy, the sparse use of synonyms, collocations, and superordinates indicates areas for enhanced teaching and practice in academic writing. By encouraging a more varied use of these strategies, we can promote improved coherence, richness, and sophistication in student academic writing. This research underscores the importance of diversifying cohesive devices to enrich students' academic writing skills.
The Cost-Based Transfer Pricing: Research in Feed Mills in the Red River Delta Region
Authors:   University of Labour and Social Affairs, Hanoi, Vietnam, Anh Do Thi Lan , Thi Huyen Luong ,   University of Labour and Social Affairs, Hanoi, Vietnam, Van Hoang Khanh ,   University of Labour and Social Affairs, Hanoi, Vietnam
Published: July 2023

The authors study cost-based transfer pricing at feed mills in the Red River Delta. Survey data was taken in April 2023 through interviews and questionnaires. Survey subjects are mainly business administrators and accountants. The survey results show that: (1) decisions on the price of internally transferred products are made by the senior management of the enterprises, (2) the enterprises do not promote the autonomy of their member units, and (3) firms use cost-based transfer pricing with base costs are direct material costs, direct labor costs, and manufacturing overheads. Based on the obtained results, the authors offer solutions for cost-based transfer pricing at feed mills in the Red River Delta.
Yoga Exercises to Speed up the Process of Uterine Involution
Authors:   Department of Midwifery, Health Polytechnic Jakarta I, Ministry of Health, Jakarta, Indonesia, Rasumawati Rasumawati , Puspita Erlin ,   Department of Midwifery, Health Polytechnic Jakarta I, Ministry of Health, Jakarta, Indonesia, Sari Marlynda Happy Nurmalita ,   Department of Midwifery, Health Polytechnic Semarang, Ministry of Health, Jakarta, Indonesia
Published: July 2023

Yoga exercise will restore the strength of the pelvic floor muscles, tighten the muscles of the abdominal wall and perineum, and stimulate the contractions of the uterus. This research aims to determine the efficacy of yoga exercises on the involution of the uterus. Quasi-experimental design is used in this research with the approach of the pre-post test control design. Univariate results from uterine involution could be obtained at the latest 6 days and at the most 14 days. Bivariate analysis with correlation test and independent T test has obtained the following results: mother's age, r value = 0.277 and P value = 0.032, labor duration r = 0.351 and P value = 0.006. The mothers who did the yoga exercise had an average uterine involution of 8.97 days while those who did not do yoga exercise had the average uterine involution of TFU 13.70 days with P value of 0.0005. The final results of multivariate was further examined using multiple linear regression test resulting in β coefficient of 4.8 with P value of 0.0005 and the coefficient of determination (R square) showing the value of 0.82 and beta value of 0.922. Conclusion: The uterine involution of the mothers who did pregnancy exercise is faster on average by 4.8 days after the age and length of labor variables are controlled. The exercise variable indicates beta value of 0.922, which means that the variable that has the greatest influence on uterine involution is yoga exercises
Proposing a Research Model of Factors Affecting Compliance with the Law on Social Insurance of Non-State Enterprises in Vietnam
Authors:   Faculty of Insurance, University of Labour and Social Affairs, Huong Le Thi Xuan , Ha Bui Thi Thu ,   Faculty of Insurance, University of Labour and Social Affairs, Quyen Mai Thi Hong ,   Faculty of Insurance, University of Labour and Social Affairs
Published: July 2023

In this study, the authors proposed a model to study the factors affecting compliance with the law on social insurance of non-state enterprises in Vietnam. The study uses a combination of document review methods, traditional statistical and analytical methods for secondary sources of agencies and organizations, and qualitative research methods (in-depth interviews with research subjects); the research team has screened and selected the main factors suitable to the research context, proposed a research model of factors affecting the level of compliance with the law on social insurance of non-state enterprises in Vietnam. The research model is built including six independent variables (the possibility of being inspected and examined by social insurance, penalties for violations of social insurance, social influence, corporate finance, corporate reputation, social insurance policies, and procedures) and a dependent variable (compliance with the law on social insurance of non-state enterprises). The results of this study are the basis and the premise for the next formal quantitative studies.
Possible Self of University Students
Authors:   Tikrit University – College of Education, Bashrawi Associated Prof.: Shakir Mohammed Al- , Noor Addin Eng. Bushraa ,   North University / Technical Institute – Kirkuk
Published: July 2023

The current research is determined by the students of the University of Kirkuk for the initial / morning study for both genders for 2021/2022 academic year, the sample for statistical analysis consisted of (300) male and female students, the stability sample is (40) male and female students, final application sample is (300) male and female students, for the purpose of achieving the objectives of the research, The researcher built a scale of the possible self based on the theoretical framework shown in the research, the data was processed using the statistical bag for social sciences SPSS, the results of the research showed that university students have a possible self, in addition to that there are no differences in the possible self among university students, as well as there are no differences in self possible among university students according to the variable of specialization in humanities, the research conduced a set of recommendations and suggestions .
The Influence of Plyometrics and Weight Training Exercises on Limbs Muscle Power in View of Limbs Muscle Endurance in Volleyball Players Aged 16-18 Years
Authors:   Sport Science Study Program, Postgraduate Program, Yogyakarta State University, Road Colombo No. 1, Karangmalang, Yogyakarta 55281, Indonesia, Pujowigoro Yogie , Sukarmin, Yustinus ,   Sport Science Study Program, Postgraduate Program, Yogyakarta State University, Road Colombo No. 1, Karangmalang, Yogyakarta 55281, Indonesia, Nasrulloh Ahmad ,   Sport Science Study Program, Postgraduate Program, Yogyakarta State University, Road Colombo No. 1, Karangmalang, Yogyakarta 55281, Indonesia, Nugroho Sigit ,   Sport Science Study Program, Postgraduate Program, Yogyakarta State University, Road Colombo No. 1, Karangmalang, Yogyakarta 55281, Indonesia, Guntur Guntur, ,   Sport Science Study Program, Postgraduate Program, Yogyakarta State University, Road Colombo No. 1, Karangmalang, Yogyakarta 55281, Indonesia, Manihuruk FransFile ,   Sport Science Study Program, Postgraduate Program, Yogyakarta State University, Road Colombo No. 1, Karangmalang, Yogyakarta 55281, Indonesia
Published: July 2023

This research aims to find out: (1) the influence of plyometrics and weight training exercises on limb muscle power, (2) the different influences between volleyball players who have high and low endurance of limb muscle power on limb muscle power, and (3) the interaction between both exercises and the endurance of limb muscle power with limb muscle power. This research is a field experiment with a 2x2 factorial approach. The sample of this research was male 45 volleyball players who were selected by purposive sampling. The test instrument for measuring the endurance of limb muscle by using the wall sit test and limb muscle power by using vertical jump. The data analysis technique uses two ways Anova with a significant level of 0.05.The result of this research has been found as follows: (1) there is a difference in the influence of plyometrics and weight training on limb muscle power in volleyball players aged 16-18 years, (2) there is a difference in the influence between volleyball players who have endurance of limb muscle high and low on limb muscle power, and (3) there is a interaction between plyometrics and weight training exercises and the endurance of limb muscle high and low with limb muscle power in volleyball players aged 16-18 years. It can be proven by all significance values ˂ 0.05.
Corporate Responsibility For Personal Data Breach Cases
Authors:   Faculty of Law, Diponegoro University, Purwoto Purwoto , Prasetyo Mujiono Hafidh ,   Faculty of Law, Diponegoro University, Sulistyawan Aditya Yuli ,   Faculty of Law, Diponegoro University, Wibawa Kadek Cahya Susila ,   Faculty of Law, Diponegoro University
Published: July 2023

Arrangements regarding the protection of personal data are part of the provisions contained in criminal law to fulfill the human rights of the Indonesian people. In Indonesia, arrangements regarding this matter are regulated in several regulations, one of which is the statutory regulations. However, the problem is when the effectiveness of these regulations is questioned by the emergence of some cases related to breach of personal data, one of which was experienced by PT Tokopedia. Departing from this background, this research aims to discuss more deeply about these problems using a case study approach.
Local Government Policies in Formulating Harmonious and Democratic Regional Regulations
Authors:   Lecturer of Postgraduate Law, Faculty of Law, Atma Jaya University Yogyakarta, Indonesia, Hyronimus Rhiti , Arif Samsul ,   Postgraduate Law Student, Faculty of Law, Atma Jaya University Yogyakarta, Indonesia
Published: July 2023

Regional Regulation is one of the legal products in the region that greatly affects the welfare of the people, therefore the formation of regional regulations by the Regional Government should be participatory. The purpose of this research is to see how democratic laws and regulations are used to make local regulations. Components of the legal framework, especially the local government and DPRD, do not provide space for the community to express their aspirations, resulting in local regulations that are only ceremonial in nature. Similarly, the principle of democracy outlined in the Law on the Formation of Legislation is still a formality due to the fact that the publication of local regulations to the public is not an obligation and the legal culture of the community and the role of democratization of formation have not been implemented. The problems in this research are 1) How is the implementation of democratic legislation in accordance with the needs of society? 2) Has the formation of local regulations involved public participation? The results of this research show that relevant institutions need to oversee how bureaucrats' participation works, in line with the mandate of Law Number 12/2011 on the Formation of Legislation, the formation of local regulations that are not participatory has resulted in several local regulations that are not in accordance with the demands of the community so that revisions need to be made. To ensure that local regulations are participatory and meet the needs of the community, the government must involve the community, accommodate aspirations, and capture as much community input as possible.
Changes in Mobile Telephony in Congo-Brazzaville
Authors:   Teacher, Marien Ngouabi University, Faculty of Economics., MOUNKALA Jean Robert
Published: July 2023

The development of telecommunications has made it possible to reveal market niches, once considered unprofitable. This is the case of mobile telephony, which is now experiencing undeniable success in the world and Congo-Brazzaville, in particular. There is also a shift from mobile telephony services (voice, sms and mobile Internet) to mobile financial services (mobile money). This change could shift the status of mobile operators to that of financial operators, thus becoming true competitors of traditional banks.
Challenges and Complexities of School Based Management: Level of Perception of the Pre-Service Teachers of Bulsu Hagonoy Campus
Authors: E. De Luna Maria Cecilia
Published: July 2023

Quality Education is the primary objective of School Based Management and its goal is to help educators in managing their schools efficiently and effectively. SBM requires all members of the school community to partake in the decision-making processes concerning budget, curriculum and personnel. Thus, the role of teachers starts with the student learning as the core and extends up to their involvement to SBM as member of the school community. In consonance with, the Level of Perception of the Pre-Service Teachers of BulSU Hagonoy Campus on the Challenges and Complexities of School Based Management was determined to establish a plan of action for the assessed needs of students readiness on SBM.
An Overview of Issues and Options for Technology Innovation and Climate Change Policy
Authors:   Centre for Bhutan Studies, Thori Lam 11001, Lower Changangkha, Thimphu, Wangmo Chencho , Norbu Nima ,   District Livestock Services, Khatoed Gewog 14001, District Administration Gasa, Bhutan
Published: July 2023

Climate change is a prominent global environmental challenge that is predicted to have a significant impact in the future. Addressing this issue requires substantial reductions in greenhouse gas emissions, which, in turn, necessitated major technological changes in the energy and related sectors. Those changes are crucial to achieving emissions reductions at an acceptable social cost. Fortunately, there is some consensus at the international level regarding the need for action and solutions to combat climate change. Both at the domestic and international levels, implementing policies that promote the necessary technological innovations for climate change mitigation presents institutional challenges. Developing and successfully implementing such policies requires navigating various perspectives on understanding the economics of technological innovation. To move forward and make progress in mitigating climate change, it is essential to explore viable pathways. Technological advancements offer promising solutions for combating climate change. Leveraging technology can enable countries and companies to meet their emission reduction targets effectively. Emphasizing sustainable behaviors and household actions can play a crucial role in rapidly reducing carbon emissions. Moreover, the energy transition in Europe highlights the systematic approach needed to address the challenges of decarbonization. The Intergovernmental Panel on Climate Change (IPCC) has emphasized the urgency of limiting global warming to 1.5 degrees Celsius, underscoring the need for transformative actions and innovation. A comprehensive understating of barriers, emotions, and motivational levers can inform effective pathways for lifestyle transformations and household decarbonization. While technological innovation is pivotal, it should be complemented by policy interventions that target household consumption and behavioral decisions to achieve low-carbon futures. Behavioral change, combined with technological advancements, can provide a sustainable pathway toward reducing carbon footprints and mitigating climate change The paper attempts to explain the various points of view on understanding the economics of technological innovations and a way forward on what appears to be possible for climate change mitigation.
Fiscal Federalism and Socioeconomic Development in Nigeria
Authors:   Department of Economics, University of Port Harcourt, Alwell Nteegah,
Published: July 2023

This paper examines how fiscal federalism had enhanced socioeconomic development in Nigeria. Nigeria has 36 states with political autonomy but depend on the federal government for economic survival since all productive activities belong to the federal government. Our analysis and discussion show that states with high production and revenue generation capacities were able to reduced poverty, create more jobs and improve literacy and human capital in spite of the federal government using most of their revenue to service states with less revenue generation capacity. The paper also reveals that almost all the states with very low production and revenue generation capacities have very high poverty level, unemployment and illiteracy level. Lagos, Rivers, Oyo and Ogun states were found to have generated more revenue than the rest states of the federation hence achieved higher level of economic development or socio-economic outcomes than other states. This implies that if the states are allowed to produce based on the available resources they have and pay tax to the federal government, the states will achieve higher level of development than what they have now. Based on these findings, the paper recommends the scraping of the present principles for revenue sharing and the enthronement of the derivation principle in which the federating units produce and pay tax to the central government as measures toward achieving sustainable development in Nigeria
The Crime of Aggression between Recognition, Identification and Activation
Authors:   Assist. Prof. of Int`l Law Cihan Uni.-Erbil-Iraq, Abed Ibrahim Ahmed
Published: July 2023

The crime of aggression was approved in the Rome Statute of the International Criminal Court (ICC) in 1998, but its definition was postponed until the Rome Statute came into force after 30 countries ratified it, which was done in 2002, and then the agreement of the Assembly of States Parties to this system after (7) years. On its entry into force, which was what happened in 2010 (Kampala Conference) after making amendments to the system, and it was also postponed to activate these amendments until the agreement of the Assembly of States Parties in 2017, and it was agreed to activate starting from 2018, and thus the (ICC) became competent in the crime of aggression In addition to the other three crimes (war crime, genocide, and crime against humanity). The research dealt with how to define the crime of aggression, the extent to which the definition was affected by General Assembly Resolution (3314) of 1974, what are the pillars of this crime, the nature of the amendments to the Kampala Conference, how to activate these amendments, and the extent of the need to issue declarations with the approval or rejection of these amendments, in addition to clarifying the limits of the competence of the (ICC) on The crime of aggression, and what is the relationship between the court and the UN Security Council and the positions of states, especially the permanent members of it, and finally a study of the effects of withdrawal from the court and the extent of its coverage of the provisions of the Vienna Convention on the Law of Treaties of 1969.
Analysis of Key Performance Indicators during and Post the Covid-19 Pandemic (Case Msmes in Indonesia)
Authors:   Faculty of Economics and Business, Jenderal Soedirman University, Indonesia., Lestari Sri , Farida Yusriyati Nur ,   Faculty of Economics and Business, Jenderal Soedirman University, Indonesia., Susilowati Dewi ,   Faculty of Economics and Business, Jenderal Soedirman University, Indonesia.
Published: July 2023

This study aims to identify the Key Performance Indicators (KPI) of each of the internal and external environmental factors used to measure the performance of Micro, Small, and Medium Enterprises (MSMEs) during and after the COVID-19 pandemic. The population in this study are the owners and managers of MSMEs in Banyumas Regency in December 2020 and 2021. The data analysis technique uses the Mc-Nemar Test Method. The results of the study indicate that KPIs which include production; GMP Good Manufacturing Practices; quality control; Brand; packaging; labeling and intellectual property; marketing; Financial management; capital literacy; Human Resources; character; Relevant agencies, and permits to measure MSME performance during and after the COVID-19 pandemic. These KPIs contain implementation in the short term (during the COVID- 19 pandemic) and medium or long term (post-COVID-19 pandemic). This study proves that KPIs relevant to measuring short-term performance are very important to develop a model for the recovery of MSME performance during the COVID-19 pandemic. Relevant KPIs to measure the performance of MSMEs in the medium or long term are very important to determine the post- COVID-19 recovery strategy.
Determining the Ecological Footprint Awareness of Vocational School Students
Authors: KONU KADİRHANOĞULLARI Meryem , VURAL AYDIN Seda
Published: July 2023

As a result of activities such as rapid population growth, industrialization and urbanization, uncontrolled agricultural practices, nonrenewable resources are depleted. In addition, these activities destroy renewable resources. Consumption habits and how much of the living area is used and the amount of living space needed to re-use the resources reveals the concept of ecological footprint. With the ecological footprint analysis, it is determined how sensitive the individual is to the environment and contributes to the increase and development of environmental awareness. It is important to measure the ecological footprint in order to realize environmental problems and the individual effects that cause these problems. Ecological footprint is an indicator for sustainability. For this reason, its application in educational institutions contributes to gain individual positive behaviour. With this research, it was aimed to determine the ecological footprint awareness level of vocational school students. Our study was carried out in the 2022-2023 academic year. Quantitative screening method was used in the study. The 'Ecological Footprint Awareness Scale' was used to obtain the data. SPSS 22.0 package program was used statistically. The ecological footprint awareness levels of the students were compared according to gender and the program they studied. At the end of the study, it was seen that there was a significant difference in the gender and department factors of the students. The sub-dimension with the highest level of awareness is waste, transportation and shelter; it was determined that the sub-dimension of food, energy and water consumption was the lowest.
Investigation of Science Teachers’ Level of Anxiety about Out-of-School Learning
Authors: UTKU Şükran , UÇAK Esra
Published: July 2023

The purpose of the current study is to determine science teachers’ level of anxiety about out-of-school learning environments and to investigate whether this level of anxiety varies significantly depending on different variables. The study employed the survey model, one of the quantitative research methods. The study was conducted in the spring term of the 2021-2022 school year. A total of 153 (110 female and 43 male) science teachers participated in the study. The participation was on a volunteer basis and the data were collected via Google Form. As the data collection tool, the “Science Teachers’ Level of Anxiety about Out-of-School Environments Evaluation Scale” was used. In the analysis of the collected data, a statistical program was used and the data were interpreted by looking at the results of independent samples t-test and one-way analysis of variance (ANOVA). In this way, the participating teachers’ level of anxiety about out-of-school learning environments and the correlations between this level of anxiety and different variables were revealed. The mean score for the science teachers’ general level of anxiety about out-of-school learning environments was found to be 77.22. The participants stated that out-of-school learning environments make them partially concerned. No significant correlation was found between the science teachers’ level of anxiety about out-of-school learning environments and the gender variable. On the other hand, significant correlations were found between the science teachers’ level of anxiety about out-of-school learning environment and the variables of having received training on out-of-school learning environments, administrative attitude, frequency of visiting out-of-school environments, using out-of-school environments in science education and being able to prepare a plan for out-of-school teaching.
Opinions of Social Studies Teacher Candidates on Teaching Practice Process
Authors: KARA İlyas , TOKMAK Ahmet , İNANOĞLU Ahmet
Published: July 2023

The aim of this study is to reveal the views of pre-service social studies teachers about the teaching practice process. The data of this research, which was conducted as a qualitative study, were obtained from interviews with 13 volunteer pre-service social studies teachers selected by criterion sampling method in 2021-2022. The research data were collected with a 10-question interview form prepared by the researchers. Content analysis method was used to analyse the data obtained. The findings obtained as a result of the data analyses were presented under four headings: prospective teachers' expectations from the teaching practice process, prospective teachers' relations with the stakeholders of the teaching practice process, problems of the teaching practice course and suggestions for solving the problems encountered in the teaching practice course. Tables related to coding and categories are given under the headings and some of the opinions that are the source of these codes are presented as cross-sections. As a result, it was determined that pre-service teachers expected the teaching practice process to prepare them for the teaching profession, but this expectation was not fully met. Reasons such as insufficient time, indifference of the stakeholders of the process, and lack of co-operation between the university and the school were cited as reasons for this. In line with the findings obtained as a result of the research, suggestions were made to increase the duration of the teaching practice process and to strengthen stakeholder communication.
Motivação para o ingresso no curso de ciências contábeis e perfil empreendedor de estudantes de uma universidade pública paranaense
Authors: Pedroso Vânia Claudia , Silva Carla de Paula Santos e , Meurer Alison Martins , Machado Rosaly , Souza Franciele Machado de
Published: July 2023

O curso de Ciências Contábeis é um dos mais requisitados dentre os cursos das ciências sociais aplicadas e o empreendedorismo vem crescendo vertiginosamente. Nesse sentido, esta pesquisa buscou identificar os fatores motivacionais para o ingresso no curso de Ciências Contábeis e o perfil empreendedor de estudantes de uma universidade pública paranaense. Sob a lente teórica da Teoria da Autodeterminação foram identificadas as motivações que fomentaram o anseio e a tomada de decisão dos participantes para ingressarem no curso, e sob a percepção de estudos anteriores foi identificado o perfil empreendedor. A coleta de dados ocorreu por meio de um questionário aplicado presencialmente sendo obtidas 135 respostas válidas. Por sua vez, utilizou-se para fins de análise dos dados indicadores descritivos, além da técnica de correlação de Spearman. Os resultados mostraram que os respondentes ingressaram no curso de Ciências Contábeis motivados por fatores extrínsecos, ou seja, almejando melhores oportunidades profissionais, estabilidade no sentido empregabilidade, e por ser uma profissão prestigiada. Sobre o perfil empreendedor os resultados indicaram que os respondentes não se sentem preparados ou seguros para abrir um negócio próprio. O resultado da análise de correlação corroborou com o resultado da análise descritiva indicando pouca motivação pelo empreendedorismo.
Iniciação Científica no Instituto de Saúde e Biotecnologia de Coari-AM como política para formação profissional
Authors: Mendes Renato de Sena , Oliveira Marcelo Albuquerque de
Published: July 2023

O cenário científico educacional vivenciado pelas Instituições de Ensino Superior (IES) é um ambiente competitivo marcado pelas tomadas de decisões de seus gestores. Tais decisões pressupõem elementos que possam refletir claramente seus objetivos. Neste contexto, a iniciação científica se insere como um instrumento que contribui para a formação contínua e qualificação dos profissionais formados nessas instituições. Esta pesquisa tem como objetivo verificar o impacto do Programa Institucional de Bolsa de Iniciação Científica (PIBIC) no Instituto de Saúde e Biotecnologia (ISB) da Universidade Federal do Amazonas (UFAM) e sua ascendência na formação e qualificação de seus estudantes no período de 2019 a 2020. A metodologia usada foi de um estudo bibliográfico e documental, com caráter exploratório-descritivo e de natureza quali-quantitativa. O instrumento utilizado para a coleta de dados foi um questionário com questões abertas e fechadas, aplicado aos participantes do PIBIC com projetos aprovados no período de estudo em análise. O resultado da pesquisa aponta para um aumento médio de 93,36% nas submissões e um aumento expressivo na aprovação.
Avaliação de desempenho econômico-financeira: um estudo de caso em indústrias simuladas de capital aberto
Authors: Flores Vega Shirley , Martins Dias Junior Claudelino , Niehues Buss Ricardo
Published: July 2023

A avaliação de desempenho usualmente se dá a partir da utilização de indicadores de resultado e constitui instrumento essencial na busca de qualificação das decisões por parte de seus gestores, bem como orienta a política de investimentos de seus acionistas e potenciais investidores. Com objetivo de avaliar o desempenho econômico-financeiro de empresas industriais simuladas de capital aberto, este estudo vale-se de uma abordagem quali-quantitativa, preliminarmente a partir da seleção de indicadores de performance que orientam análises horizontais e verticais. A pesquisa apresenta-se como descritiva, valendo-se de base conceitual na definição de um modelo de referência para o alcance do objetivo proposto. Desta forma, os resultados sugerem que empresas que controlam seus indicadores financeiros por meio de uma política mais coerente de gestão de seus ativos, obtêm maior rentabilidade e, por conseguinte, permanecem mais atrativas.
NEW METHODS FOR DETERMINATION OF AMBROXOL HYDROCHLORIDE IN PURE FORM AND FARMACEUTICAL FORMULATIONS BASED ON SPECTROPHOTOMETRY
Authors: Al-Lahji Mohamed Ahmed Saleh , Issa Yousry Mostafa , Abddel-fattah Hussien Mohamed
Published: July 2023

The proposed methods are simple, rapid, and accurate, used for the determination of Ambroxol Hydrochloride (AMB.HCl). There were two methods, the First method included chromotrope 2R, chromotrope 2B, arsenazo I, ASPANDS, and chromotrope 2C for the determination of AMB.HCl in its pure and pharmaceutical forms. The first method is based on the drug oxidation with Potassium permanganate in excess. The unreacted potassium permanganate was determined by measuring the absorbance of colored chromotropic acid azo dyes namely chromotrope 2R, chromotrope 2B, arsenazo I, SPADNS, and chromotrope 2C. The suitable ƛmax were 500, 510, 500, 510, and 520 nm, respectively. Under optimized conditions, Beer’s Law showed good correlation and obeyed in the concentration range 1.51-7.46, 0.82-4.97, 1.65-6.63, 0.82-6.63, and 1.73-8.29 µg mL-1 for chromotrope 2R, chromotrope 2B, arsenazo I , SPADNS, and chromotrope 2C. The apparent molar absorptivity, Sandell sensitivity, LOD, and LOQ were calculated. Pure and pharmaceutical forms containing AMB.HCl were analyzed and tested for the validity of the proposed methods. The Second method spectrophotometric titration is based on the determination of unreacted potassium permanganate using spectrophotometric titration against ferrous ammonium sulfate, where the end-point was detected spectrophotometrically using ferrion indicator at 510 nm, the Relative standard deviation where 0.23-2.04 with average recovery 100.35-103%.
STRATEGI PENERAPAN DIGITAL MARKETING PADA LEMBAGA AMIL ZAKAT (LAZ) ZAKAT SUKSES
Authors: Muhammad Fathoni Yasin  , Saputra Edy
Published: July 2023

This study aims to determine the digital marketing strategy implemented by Zakat Institution the Zakat Sukses so that it can achieve a very good growth rate in the last three years which reached an average of more than 36% per year. The research methodology used is descriptive qualitative which is based on the AISAS (Attention, Interest, Search, Action, & Share) model. The results of this study indicate that Zakat Sukses has effectively integrated in implementing digital marketing in the collection program. The success of this excellent collection is also due to the very effective organizing strategy of "Sahabat Zakat" Volunteers in carrying out digital marketing as well as a CRM (Customer Relationship Management) function.
IMPLEMENTASI MANAJEMEN SYARIAH PADA BAITUL MAL GAMPONG DI ACEH
Authors: Husni Kamal
Published: July 2023

Islam mengatur segala lini kehidupan manusia termasuk dalam mengelola organisasi yang terdapat dalam ilmu manajemen Syariah dimana mengandung tidak bebas nilai karena manajemen syariah tidak hanya berorientasi untuk kehidupan dunia saja melainkan juga orientasi pada kehidupan di akhirat. Tulisan ini bertujuan untuk menganalisis implementasi manajemen Syariah pada Baitul Mal Gampong di Aceh. Metode penelitian yang digunakan kualitatif dengan data sekunder seperti Undang-undang, Qanun, buku, jurnal dan website yang berkaitan. Hasil penelitian ini bahwa implementasi empat fungsi manajemen Syariah perencanaan, pengorganisasian, penggerakan dan pengawasan sangat diperlukan dalam mengelola Baitul Mal Gampong untuk pertumbuhan ekonomi gampong yang mandiri dan memberdayakan sumber daya yang dimiliki agar berdampak pada penurunan angka kemiskinan di Aceh.
ETIKA AKAD ANTARA PENJUAL, PEMBELI DAN JASA KURIR DALAM SISTEM CASH ON DELIVERY (COD) DALAM TINJAUAN EKONOMI ISLAM
Authors: Fauza Muflihatul
Published: July 2023

Pembayaran dengan sistem COD (Cash On Delivery) pada sistem jual beli online menimbulkan beberapa masalah seperti kekerasan dan kesalahan yang membuat hubungan antara pembeli dan penjual sangat rentan akan konflik. Jual beli dengan sistem COD adalah hal yang baru dalam pemikiran muamalah, COD seringkali disambungkan dengan akad salam, akan tetapi ada perbedaan yang mencolok diantara keduanya. Namun, pengaturan akad jual beli dalam ranah digital belum memadai untuk menjamin kepercayaan pembeli, penjual dan kurir. Meskipun e-commerce berusaha semaksimal mungkin untuk transparan dalam hal pembayaran seperti jaminan uang kembali, cashback dan retur, namun tetap saja terjadi kesalahan dalam akad jual beli online yang disebabkan oleh human error. Penelitian ini mencoba melihat secara komprehensif hal-hal yang melatarbelakangi terjadinya kesalahan komunikasi dan ketidaksaling percayaan antara pembeli pelanggan dan kurir. Melalui penelitian kualitatif, penelitian ini mencoba merangkum beberapa fenomena dari media digital dan beberapa studi literatur yang mengumpulkan pengaturan etika pembeli dan penjual dalam akad jual beli melalui e-commerce serta melihat posisi kurir dalam hal tersebut. Penelitian ini diharap mampu melengkapi penelitian terdahulu yang terkait dengan diskursus fiqh dalam hal mu’amalah.
Microcredit and Sustainable School Improvement in Port Harcourt Metropolis, Nigeria
Authors: Olatokunbo Olarewaju
Published: July 2023

Purpose: This study examined the relationship between microcredit and sustainable school improvement in Port Harcourt Metropolis, Nigeria.

Methodology: The study adopted the cross-sectional research survey design. Primary data was generated through structured questionnaire. Therefore, the population of the study is 918 schools.  A sample Size of 279 Proprietors, Administrators and Principals was determined using the Taro Yeman’s Sample Size Formula.The reliability of the instrument was achieved by the use of the Cronbach Alpha Coefficient with all the items scoring above 0.70. The hypotheses were tested using the Spearman’s Rank Order Correlation Coefficient. The tests were carried out at a 0.05 significance level.

Findings: The findings of the study indicate a positive and significant relationship between microcredit and sustainable school improvement in Port Harcourt Metropolis, Nigeria. The study concludes that the availability of microcredit facilities has played a vital role in promoting the sustainability of schools in the region.

Recommendations: Therefore, the study recommends that Government agencies, financial institutions, and non-governmental organizations should collaborate to expand access to microcredit facilities specifically tailored for educational institutions. This will enable more schools in Port Harcourt Metropolis to benefit from the positive effects of microcredit on sustainability.
Peran Ilmu Pengetahuan Sosial (IPS) Dalam Membentuk Karakter Pluralis Sejak Bangku Sekolah Dasar
Authors: Rahayuni I Gusti Ayu Adi
Published: July 2023

Pentingnya mengajak siswa sekolah dasar untuk memahami dan memiliki karakter plural di dalam diri siswa tidak dapat dilepaskan dari latar belakang Bangsa Indonesia yang sangat kaya dengan keragaman ras, suku, agama dan kebudayaanya. Di simbol Bhineka Tunggal Ika, segala bentuk perbedaan dan keragaman terangkul menjadi satu kesatuan yang saling melengkapi dan menguatkan. Peran IPS diharapkan dapat menjembatani terbentuknya karakter plural pada siswa. Penelitian ini bertujuan untuk  mengetatui Konsep Dasar Pendidikan Pluralis Pada Siswa di Tingkat Sekolah Dasar dan Strategi Atau Metode Implementasi Konsep Pluralisme Dalam Pembelajaran IPS. Kulaitiatif merupakan metode yang digunakan dalam penelitian ini. library research dilakukan oleh penelitia sebagai upaya dalam mengkaji referensi yang relevan dengan topik pembahasan pada artikel ini. Hasil penelitian menunjukan bahwa, melalui pengemsan konsep pluralis dalam pembelajaran IPS siswa dapat mengenali bahwa, bangsa Indonesia merupakan bangsa yang majemuk dengan ragam budayanya. Serta, implementasi dapat dilakukan dalam ruang lingkup pembelajaran IPS di dalam kelas maupun di luar kelas. Pengemasan materi ajar dalam hal ini haruslah menyentuh pada kebutuhan pembelajaran.
Peningkatan Literasi Digital Dan Karakter Peserta Didik Melalui Implementasi Kurikulum Merdeka
Authors: Handayani Ni Nyoman Lisna
Published: July 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis perbedaan literasi digital dan karakter peserta didik antara yang mengikuti kurikulum merdeka dengan peserta didik yang mengikuti kurikulum 2013. Penelitian ini merupakan penelitian eksperimen dengan rancangan Pretest-Posttest Control Group Design. Populasi penelitian ini adalah siswa kelas 1V Kecawatan Sawan. Sampel diambil dengan cara random sampling. Data literasi digital dan karakter peserta didik diukur dengan menggunakan kuesioner. Data yang terkumpul dianalisis dengan Manova. Hasil penelitian menunjukkan: 1) Terdapat perbedaan literasi digital antara siswa yang dibelajarkan melalui kurikulum merdeka dengan siswa yang mengikuti pembelajaran dengan kurikulum 2013 pada siswa kelas IV Kecamatan Sawan, pada hasil uji anava A diperoleh nilai F = 31,708 P<0,05 ini berarti nilai signifikansi F hitung lebih kecil dibandingkan dengan F tabel 0,05; 2) Terdapat perbedaan karakter antara peserta didik yang dibelajarkan melalui dengan peserta didik yang mengikuti kurikulum 2013 pada siswa kelas IV Kecamatan Sawan, pada hasil uji anava A diperoleh nilai F = 7,071 P<0,05 ini berarti nilai signifikansi F hitung lebih kecil dibandingkan dengan F tabel 0,05; 3) Terdapat perbedaan literasi digital dan karakter peserta didik secara simultan antara antara peserta didik yang dibelajarkan melalui dengan peserta didik yang mengikuti kurikulum 2013 pada siswa kelas IV Kecamatan Sawan, pada hasil uji manova diperoleh nilai F = 15,516 P<0,05 ini berarti nilai signifikansi F hitung lebih kecil dibandingkan dengan F tabel 0,05.