bluuebunny/crossref_metadata_2025 huggingface dataset:
Práticas de acolhimento pedagógico e emocional desenvolvidas na Educação Infantil com crianças em processo de luto
Authors: Moura Brenna Lígia da Rocha , Rabelo Jeriane da Silva , Malheiro Isis , Mourão Ada Raquel Teixeira
Published: March 2024

A experiência do luto faz parte da vida, no entanto, é pouco discutida nas práticas educacionais. O presente trabalho teve como objetivo compreender a vivência do luto na escola, em especial, em turmas de Educação Infantil. Do mesmo modo, discute-se sobre a elaboração de possíveis medidas para a implementação de ações pedagógicas de acolhimento emocional, a fim de encaminhar-se à qualidade do desenvolvimento integral da criança. Fundamentado a partir de documentos legais da área da Educação Infantil (Brasil, 1996; 2010) e autores como Fujisaka (2022) e Lustosa (2016) que pesquisam sobre o luto. Utilizou-se como metodologia uma revisão da literatura sobre o luto na educação infantil e um estudo de caso em uma instituição pública do Piauí. Conclui-se que o luto, no momento de pós-pandemia, ocasionou diversos problemas enfrentados pelas crianças e demais profissionais da Educação Infantil, de modo que muitas dessas complicações ainda não são possíveis de serem mensuradas com exatidão. A escola e seus profissionais devem articular ações a serem trabalhadas nesse contexto, considerando as possibilidades da instituição, com o intuito de cuidar das emoções das crianças nesse aspecto.
O contexto histórico-filosófico e o dualismo transcendental kantiano superado na razão ontológica hegeliana
Authors: Soares Filho Sidney , Ribeiro Luís Távora Furtado , Cichobłaziński Leszek
Published: March 2024

O presente artigo, através de uma metodologia descritiva e explicativa, com procedimento de pesquisa bibliográfica, aborda a contraposição da ontologia hegeliana à teoria transcendental de Kant e contextualiza as principais características histórico-filosóficas de ambos os Filósofos. O trabalho possui os seguintes objetivos: 1. Relacionar os períodos da história da Filosofia com o contexto histórico-filosófico em que viveram Kant e Hegel; 2. Explicar a epistemologia transcendental kantiana; 3. Elucidar a contraposição da razão ontológica hegeliana ao dualismo transcendental de Kant. Como resultados, tem-se que (1) houve a projeção superestimada do homem, típica do período Moderno, em que Kant viveu e a desconfiança à racionalidade humana, percebida no período Contemporâneo, contexto mais próximo da realidade de Hegel; (2) observou-se que Kant cria uma solução intermediária entre os empiristas e os racionalistas, propondo o juízo sintético a priori; (3) pode-se dizer que, para Hegel, o caminho da crítica à razão (juízo) se dá pela via ontológica, vez que a autoconsciência dos indivíduos não os permite os conceber como separados do mundo exterior.
A produção acadêmica sobre Representações Sociais do Programa de Pós-Graduação em Educação da UFRN
Authors: Guimarães Filho Airton Fernandes , Brito Rosa Maria de Jesus , Andrade Erika do Reis Gusmão
Published: March 2024

O presente artigo teve como objetivo mapear a produção do conhecimento sobre as Representações Sociais (RS) no âmbito da Educação e do Currículo no Repositório Institucional (RI) e na Revista Educação em Questão (REQ), ambos do Programa de Pós-Graduação em Educação da Universidade Federal do Rio Grande do Norte (PPGED/UFRN). Como procedimento metodológico, realizou-se uma pesquisa bibliográfica do tipo Estado da Arte, feita a partir do levantamento de referências teóricas já analisadas e publicadas nos dois acervos, pelo método de busca simples por assunto a partir dos descritores “educação” e “representações sociais”. Os dados foram coletados nos meses de novembro e dezembro de 2022. Como resultado, o conjunto da produção indica uma demanda significativa de pesquisas desenvolvidas sobre as RS no Programa, abordando a temática de modo crescente, como é possível constatar nos resultados apresentados no presente texto.
The Effect of Capital Structure on the Ho Chi Minh Stock Exchange (HOSE) Performance of Companies Listed in the Plastics Industry
Authors:   Ba Ria - Vung Tau University, Duc Dat Nguyen
Published: March 2024

The relationship between capital structure and company performance was examined in this study. From 2019 to 2023, information was gathered from 29 plastic firms that were listed on the Ho Chi Minh Stock Exchange (HOSE). Each company’s performance was gauged using three variables: ROA, ROE, and EPS. The major components of capital structure are the ratios of total debt to total assets (DA), total debt to equity (DE), short-term debt to total assets (SDTA), and long-term debt to total assets (LDTA). In addition, the model incorporates growth rate (GROWTH) and company size (SIZE) as control variables. Consequently, every performance characteristic of the company is negatively impacted by the majority of the capital structure variables. Notably, this study not only demonstrates the weak association between SDTA and SDTA but also the negative correlation between ROE and capital structure, which was considered minor in many earlier studies. Furthermore, prior research had not consistently shown ROE. Additionally, the study’s findings indicate that size and company performance are positively correlated and have no effect on growth pace.
Analysis of Factors That Influence Fertility in Women in North Kuta District Badung Regency
Authors:   Faculty of Economics and Business, Udayana University, Asmadji Verryl Ramadhani , Dewi, M.Si. Dra. Ni Putu Martini ,   Faculty of Economics and Business, Udayana University
Published: March 2024

Fertility is a crucial indicator in demographic studies and has direct implications for population development. The fertility rate refers to the average number of live births that a woman or a population in a specific area and time period can produce. The Total Fertility Rate (TFR) in Badung is relatively low compared to other regions, standing at 1,93. This may influence slower population growth. However, it's important to note that low TFR is not the sole factor affecting population growth. Other factors such as migration, mortality, birth rates, and population mobility can also impact population growth. This research aims to analyze the factors influencing fertility rates in the North Kuta District of Badung Regency. The variables considered in this study include education, family income, age at first marriage, and contraceptive use concerning fertility rates in the North Kuta District of Badung Regency, both simultaneously and partially. The data for this study are entirely based on primary and secondary sources. The research was conducted in the North Kuta District of Badung Regency, with a sample size of 100 couples of childbearing age, using purposive sampling. The analytical technique employed in this research is Multiple Linear Regression Analysis. The findings indicate that education has a negative and non-significant influence on fertility, while income, age at first marriage, and contraceptive use have a positive and significant impact on fertility. This research is expected to contribute significantly to improving women's reproductive health in controlling birth rates and enhancing family well-being.
Halos de matéria escura em galáxias
Authors: Machado Rubens
Published: March 2024

Halos de matéria escura são indispensáveis para se compreender a dinâmica de galáxias. Neste artigo, apresentamos de maneira introdutória o conceito de curva de rotação, para explicar a necessidade de matéria escura em galáxias. Em seguida, examinamos em mais detalhes a distribuição espacial da matéria escura, isto é, seu perfil de densidade. Por fim, colocamos o halo de matéria escura no contexto das outras componentes (disco estelar, bojo e gás) para construir um modelo dinâmico composto.
O mundo físico: Materialismo ou Idealismo? Um olhar desde as Ciências
Authors: Horvath Jorge Ernesto
Published: March 2024

Apresentamos neste artigo uma discussão do velho problema da natureza do mundo natural. O Idealismo e o Materialismo são discutidos e contextualizados na Física Clássica e no mundo Quântico, mostrando que este último traz de volta velhas controvérsias num contexto novo. Poderemos estabelecer até que ponto a mente é responsável pela realidade física? Estas perguntas fundamentais podem servir como alicerce para uma discussão em sala de aula com interessantes desdobramentos interdisciplinares.
Acompanhando e registrando a Região Ativa de Manchas Solares AR 3363 por 14 dias consecutivos
Authors: Queiroz Vinícius , Tolentino Ricardo
Published: March 2024

O foco central deste artigo é detalhar, por meio de observações, o desenvolvimento da mancha solar denominadaAR 3363 ao longo de 14 dias. Manchas solares emergem na fotosfera, uma região que representa a fronteiraentre o interior do Sol e sua atmosfera. Ao utilizar telescópios equipados com filtros H-Alpha para a observaçãosolar, conseguimos capturar imagens de AR3363, desde o instante em que emerge no lado leste do Sol até omomento em que desaparece no lado oeste. Isso nos possibilitou capturar fotografias, documentando toda atransição dessa região ativa na superfície solar. Além disso, o artigo explora as diferentes camadas do Sol.
Lentes gravitacionais de baixo custo: unindo analogias de observações astronômicas e a teoria do lenteamento gravitacional em sala de aula
Authors: Montoya Habib , Oliveira Danyel
Published: March 2024

O efeito do lenteamento gravitacional oferece uma ampla riqueza imagens espetaculares do céu, que podem despertar a curiosidade de alunos dos primeiros anos do ensino e da população em geral. Neste trabalho, abordaremos uma introdução ao fenômeno de lenteamento gravitacional, com três focos principais: compreensão do fenômeno em imagens astronômicas, representação do fenômeno com equipamentos de baixo custo e, mostrar como a matemática elementar pode representar o lenteamento gravitacional em sistemas galácticos. Em particular, conseguiu-se ilustrar algumas imagens astronômicas e apresentou-se um método que permite encontrar soluções analíticas para a formação de imagens geradas pelo lenteamento gravitacional na escala galáctica sendo de fácil implementação computacional, e que poderá ser acessível a estudantes avançados do ensino médio e para alunos de graduação nas áreas de ciências da natureza, matemáticas e de engenharias interessados no assunto.
Núcleos ativos de galáxias: uma breve introdução
Authors: Sales Dinalva Aires de
Published: March 2024

Núcleo ativos de galáxia (AGN) são caracterizadas pela presença de buracos-negros supermassivos (SMBHs) em seus núcleos, os quais estão envolvidos na aquisição de matéria por meio de um disco de acreção. No paradigma dos AGNs, persiste um debate significativo quanto à origem dessa atividade, abrangendo desde os mecanismos desencadeadores até os impactos sobre a poeira e as moléculas nas galáxias hospedeiras. Este trabalho busca descrever as principais características observacionais da classificação e unificação sobre núcleo ativos de galáxias, onde também podem ser visto na literatura como apenas galáxias ativas.
Galáxias: uma perspectiva desde suas origens
Authors: Lambas Diego Garcia
Published: March 2024

Este pequeno artigo procura discutir propriedades relevantes das galáxias à luz de estudos recentes. Dando particular ênfase à sua formação e evolução, questões-chave, como a importância da acresção, matéria escura e processo astrofísico de contrarreação são brevemente discutidos.
Universo de galáxias
Authors: Lima Gastão B.
Published: March 2024

Galáxias são estruturas fundamentais no Universo. A descoberta da natureza extragaláctica das nebulosas espirais só ocorreu em meados dos anos 1920. Durante o século que se passou desde então, aprendemos muito sobre as galáxias. Este texto descreve como chegamos à conclusão de que o Universo é povoado de galáxias, muitas semelhantes à nossa própria, a Via Láctea. Veremos como classificamos as galáxias, quais são suas principais propriedades, como elas se formam e evoluem, e como estão distribuídas pelo Universo.
Peran Kepala Sekolah dalam Meningkatkan Manajemen Mutu Pendidikan di SMA 4 Pab Sampali, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Medan
Authors: Neliwati  , Putri Adinda Julia , Evy Juliani Siregar  , Salsabila Hsb Maisa Muti
Published: March 2024

This research aims to find out and describe the role of the principal in improving education quality management at SMA 4 PAB Sampali. The research method used in this research is descriptive qualitative research using observation techniques and also interviews with the principal of the research location. The results obtained explain that the school principal has not been able to carry out his role as a school principal well. The efforts made include planning, implementation and evaluation and various important roles in terms of leadership, as well as good management of teachers, students, infrastructure and other school supporters. Apart from that, the principal is also responsible for personal management, understanding the school as an organizational system, and building human resources through personal management. This research emphasizes the important role of school principals in improving the quality of education through various aspects of leadership and management.
Penguatan Pendidikan Keluarga terhadap Karakter Anak Milenial di Era Modernisasi dalam Perspektif Surah Luqman Ayat 12-19 dan Hadis Tentang Pemimpin
Authors: Rahmah Ghina
Published: March 2024

The era of modernization is an era of change from traditional to advanced (modern), such as current conditions which cover various aspects, including education. In the modernization period, education focuses on developing students' character. This approach aims to form a good personality that is able to adapt to current developments, which is greatly influenced by the role of the teacher. This research aims to identify and describe the contribution of teachers in shaping student character in the era of modernization. The literature study method is used to collect data from various sources, such as journals and articles. Data analysis techniques involve reading and discussion to formulate information comprehensively. Research findings show that Islamic character education based on local wisdom is strengthened by the role of parents in teaching manners. The four foundations of character education include religious values, culture, environment and individual potential, with religious values as the main foundation. The moral message from Luqman Al-Hakim in Q.S. Luqman verses 12-19 highlight the urgency of guiding children's faith with monotheism from an early age, teaching them to be grateful to Allah and filial piety to their parents, educating children to do good deeds, teaching them to act virtuously and avoiding evil, and preparing children with noble morals and good manners in interacting. This message reflects the central role of Islamic education in shaping an individual's personality and morals, with a focus on the principles of monotheism and ubudiyah behavior.
Efektivitas Program Gotong Royong dan Perwiritan dalam Meningkatkan Pemahaman Konsep Metodologi Islam
Authors: Marpaung Jamiludin , Ganis Filma Afilika  , Nisrina Ardra Hafizha  , Fajar Wira Aqmalsah  , Farhan Ihromi Lubis  , Ghina Septika  , Bayu Febrian Alfarabi  , Elisa Damayanti  , Dwi Arlintang  , Hafiz Mansyur  , Lia Zuraida  , Ezlan Bayu Setiawan  , Shafira Putri Zharifa
Published: March 2024

This study investigates the effectiveness of mutual cooperation and consultation programs to improve understanding of Islamic methodological concepts. This study uses descriptive qualitative research. The results of this study show that people who understand that their life cannot be separated from the help and support of others understand Islamic teachings within the framework of mutual cooperation. A strong sense of collectivity in society can be interpreted as a result of Islamic values ​​that promote unity and mutual aid. The strong social integrity with which society participates in the enforcement of punishment also reflects the influence of Islamic values ​​of justice and collective responsibility. Therefore, the practice of mutual cooperation in a society influenced by Islamic teachings not only creates unity and harmony, but also the practice of Islamic methodology, which emphasizes the importance of unity, mutual aid and social responsibility in everyday life. It also becomes mutual cooperation and consultation programs to improve the understanding of Islamic methodological concepts will be carried out with careful planning. First, a specific goal was set to improve the understanding of Islamic methodological concepts in the village Muslim community. The program begins with a counseling session led by a clergyman to discuss Islamic methodological concepts such as scientific approaches and practices in daily life.mAlthough mutual cooperation and consultation programs have great potential to improve the understanding of Islamic methodological concepts, there are several inhibiting factors that may limit the effectiveness of their implementation
Konsep Dasar dan Perencanaan Evaluasi Program Pendidikan
Authors: Fadhilah Rahmafitri  , Elvi Deswita  , Jumadil Ranto Mulia  , Zulmuqim
Published: March 2024

The evaluation of educational programs is an essential process that not only assesses the success of learning but also evaluates the implementation of core values that form the foundation of education. In the realm of education, program evaluation aids in measuring the effectiveness of a program, identifying areas that require improvement, and ensuring the successful attainment of educational objectives. This article explicates the fundamental concept of program evaluation, encompassing its definition, objectives, scope, and planning. Program evaluation is not a one-time process but rather a series of measurements with specific goals. The research method employed is the library research method, which involves a literature review approach, examining relevant sources or references pertaining to the research issue to seek answers. The findings of this research present various definitions and objectives of program evaluation along with the designs, information, samples, and costs involved in its planning. The article highlights the significance of comprehending key elements that construct an effective and sustainable educational program, emphasizing the pivotal role of evaluation planning in ensuring the success of educational programs aligned with their objectives.
RISCHI FINANZIARI E CLIMATICI: IL RUOLO DEI DERIVATI NELLA GESTIONE DEL RISCHIO
Authors: Giliberto Camillo
Published: March 2024

La funzione creditizia o allocativa, esercitata principalmente dalle banche commerciali comporta il maggior numero di rischi quali il rischio di credito, il rischio operativo e il rischio di mercato. La necessità degli operatori del mercato finanziario di gestire i rischi collegati alle oscillazioni dei prezzi di strumenti finanziari (es. azioni e obbligazioni), di variabili di mercato quali tassi di interesse, spread creditizi, tassi di cambio e valute, o dei prezzi di asset non finanziari quali le commodities (materie prime, energia, oro, ecc.), ha trovato negli strumenti finanziari derivati una risposta in grado di trasferire da un soggetto all’altro gli effetti di tali oscillazioni. L’utilizzo dei derivati di copertura è così entrato a far parte dell’operatività di un numero sempre maggiore di soggetti, rendendo la conoscenza delle caratteristiche, del funzionamento e delle modalità di impiego di tali strumenti sempre più rilevante.
MODERN DİN ALGISI ÖLÇEĞİNİN (MODÖ) GELİŞTİRİLMESİ: GEÇERLİK VE GÜVENİRLİK ÇALIŞMASI
Authors: Murat Recep , Zengin Mahmut
Published: March 2024

Bu araştırmada lise öğrencilerinin modern din algılarını tespit etmek için Modern Din Algısı adında bir ölçeğin geliştirilmesi amaçlanmıştır. AFA için 324; DFA için 320 toplamda 644 öğrenciyle bu çalışma yürütülmüştür. Uzman görüşleri ve pilot uygulama sonuçlarına göre AFA öncesi 24 maddeden oluşan bir ölçek formuna ulaşılmış ve bu form öğrencilere uygulanmıştır. AFA sonrası 15 maddeden oluşan ölçek formu elde edilmiştir. DFA sonucu 2 madde ölçekten çıkarılarak 13 maddeli yapıya ulaşılmıştır. MODÖ, üç boyut (Eklektik-Senkretik/Spiritüalist; Dini Otoriteye Karşıtlık/Özerk; Rasyonalist/Pozitivist) ve 13 maddeden oluşmaktadır. Ölçeğin toplam varyansı %50,30 olarak bulunmuş, KMO değeri ,885; Barlett test değeri, 1491,816’dır. Cronbach Alpha güvenirlik katsayısı ,875; ikiye ayırma güvenirlik analiz değeri ,782 ve boyutların ayırt edicilik düzeylerini belirlemek için %27’lik alt-üst grup puanları arasında yapılan t-test sonuçları sırasıyla t(88)= –35,84, –38,24, – 35,38, –33,87 p< ,01 olarak bulunmuştur. DFA sonuçları model uyum indekslerini iyi düzeyde karşıladığı için oluşturulan yapının istatistiksel ve kuramsal açılardan uygun olduğu değerlendirilmektedir. Sonuç olarak MODÖ’nün geçerli ve güvenilir olduğu belirlenmiştir.
WASTE MANAGEMENT IN THE CITY OF ORADEA – AN APPROACH IN THE LIGHT OF TRANSITION FROM A LINEAR TO A CIRCULAR ECONOMY
Authors: GAVRILUȚ Roxana , PERȚICAȘ Diana-Claudia , FLOREA Adrian-Gheorghe
Published: March 2024

Transition from the linear to the circular economy is not only a desideratum of all developed economies; it ultimately represents the chance for the world we all live in will to continue to exist. If in the first part of our paper we analysed the main characteristics of both the linear economy and the circular economy, in the light of an extensive literature, while focusing on the mechanisms that would allow a transition as smoothly as possible; in the second part of the paper, we aimed to analyse the state of play in the city of Oradea in terms of intelligent, selective waste management. Our analysis focused on two main strands: the selective collection of waste and the implementation of a recycling program for biodegradable waste. If in the first part of the analysis we came to the conclusion that it is necessary to involve all stakeholders, including public authorities, the private sector and civil society, in the second part we needed a statistical data analysis in order to be able to deeply understand the economic mechanisms behind the population’ and businesses’ behaviour. In that regard, we ran a statistical analysis of the amount of waste collected in the city of Oradea using the dedicated software SPSS 24 (Armonk); all outcomes were considered significant at a significance level of 0.05, while the connection between the variables was linear and of medium intensity. The conclusion we reach is that a positive evolution can be observed in the waste management following the implementation of the management system.
COMPETITOR ORIENTATION AND INNOVATION: KENYAN DEPOSIT TAKING SACCO EXPERIENCE
Authors:   School of Business and Economics, Masinde Muliro University of Science and Technology, Kakamega, Kenya, ODERO Jackline Akoth , EGESSA Robert K.W. , MACHUKI Kelvin Mogere ,   School of Business and Economics, Masinde Muliro University of Science and Technology, Kakamega, Kenya
Published: March 2024

The study sought to examine the influence of competitor orientation on innovation in Kenya’s Deposit Taking SACCO’s. The study adopted descriptive survey research design and targeted 49 respondents drawn from all the 7 Kenyan deposit taking SACCO’s in western region. A census study was considered. Structured questionnaires and an interview schedule were used to collect data. Data was analyzed using descriptive and inferential statistics. The data was presented in a tabular form. Simple linear regression results indicated that competitor orientation accounted for 51.4% of variance in innovation (R2 = .514) and was statistically significant (F=40.207 β=.554, t=6.341, p<0.01. The study recommends that Deposit Taking Sacco managers’ should pay keen interest on their competitors so as to get information on their strategies, strengths and weaknesses as this may assist in bolstering innovation. The paper contributes to scholarly debate on the influence competitor orientation plays in enhancing innovation in Kenya’s Deposit Taking Sacco’s.
DIGITAL TRANSFORMATION AND DIGITAL CULTURE
Authors:   Management Department, Doctoral School of Economics and Business Administration, UVT, Timisoara, Romania, SIVULCA Alexandra-Daniela , BIBU Nicolae ,   Management Department, Western Faculty, Timisoara, Romania, ABRUDAN Maria-Madela ,   Department of Management-Marketing, Faculty of Economic Sciences, University of Oradea, Romania
Published: March 2024

The paper marks the strong link between digital transformation and digital culture and how success is the result of two mutually conditioning variables. Digital transformation is a vast and complex phenomenon with multiple implications operating on two levels: microeconomic and macroeconomic. As a result, both internal and external organizational environments are changing profoundly. The digital transformation has two sides (it is both an autonomous strategy and the result of the digital one). This restructuring is taking place as a result of the new effects generated by this process: new business models, increased competitiveness in the business world, increased organizational efficiency and effectiveness, and culture plays an important role in this new landscape. Industry 4.0 is also a key determinant that has imposed a series of organizational changes and is linked to digital culture and digital transformation. The tools used were literature review and bibliometric analysis using VOSviewer for visualizing the main and secondary synapses between the variables. Through them, the hypothesis of interdependence between variables (digital transformation and digital culture) was validated. Digital transformation and digital organisational culture condition each other to ensure organizational success in an increasingly volatile, unstable, ambiguous, and digitally complex environment. The items that ensure the connection of the variables and the way in which new conceptual nodes are connected have been identified.
YOUNG FEMALE ENTREPRENEURIAL ORIENTATION IN A CONTEXT OF CRISIS. THE CASE OF A DEVELOPING COUNTRY
Authors:   Faculty of Business, Babeș-Bolyai University, Cluj-Napoca, Romania, BORȘ Delia-Mihaela , GICĂ Oana-Adriana ,   Hospitality Services Department, Faculty of Business, Babeș-Bolyai University, Cluj-Napoca, Romania
Published: March 2024

Entrepreneurship serves as a catalyst for economic development, particularly during crises, as it fosters economic resilience through the establishment of new enterprises and the creation of employment opportunities. Women possess a significant entrepreneurial potential, and nurturing this potential could empower women to contribute substantially to sustainable economic growth. This paper investigates the relationship between the entrepreneurial orientation (EO) of female students in Cluj-Napoca and their entrepreneurial intention (EI). Given the current context of crisis (marked by a post-pandemic situation, Ukraine war, energy crisis and high inflation) we have also studied its impact on the entrepreneurial orientation. To achieve these research objectives, we have employed a questionnaire-based survey among 231 female students from Cluj-Napoca enrolled in all three levels of study (bachelor, master, and PhD). The results show that the entrepreneurial orientation of students (as a unidimensional construct) has a significant influence on their entrepreneurial intentions. Among the five investigated EO dimensions (risk-taking, innovativeness, proactiveness, passion and perseverance), it was found that only passion influences significantly the EI. It was also found that the current crisis is a factor influencing the entrepreneurial orientation of female students. Our study contributes to the body of literature in gender studies and entrepreneurship studies by testing two newly proposed EO dimensions: passion and perseverance. The practical implications of our research consist in recommendations for educational institutions and policymakers for designing more effective entrepreneurship education programs and support policies for women pursuing an entrepreneurial career.
ASSESING ROMANIAN FARMERS’ MOTIVATION FOR DIGITALIZATION: A UNIFIED THEORY OF ACCEPTANCE AND USAGE OF TECHNOLOGY (UTAUT) BASED RESEARCH MODEL
Authors:   Management Faculty, National University of Political Studies and Public Administration, Bucharest, Romania, MARKOVITS Paul Stefan
Published: March 2024

The digital agriculture adoption strive by farmers could be assimilated with the adoption efforts of the computer technologies (ICT) by their respective users in other professional fields. Therefore, this paper proposes the adaptation of the Unified Theory of Acceptance and Usage of Technology (UTAUT) model to explore the motivations for the use of digital tools by field crop farmers in Romania. The history of TAM and UTAUT is explored as well as the usage of UTAUT2 and UTAUT3 in digital agriculture adoption studies globally. Furthermore, comparison is also made with other farmer studies based on a different research architecture conceived also to explore their motivations to use digital agriculture tools. The proposed model is building on the decades long research and validation of the UTAUT model, and it will be employed in subsequent quantitative studies to evaluate the Romanian farmers’ motivations to embrace the digital agriculture technologies and practices. The paper is the outcome of the individual research done by the author and it was enhanced following academic debates and conference presentations. It is deemed to have a dual applicability, as a field tool for academic research but also provides guidance for companies developing digital tools for farmers in Romania and beyond.
RATIONALE OF FINANCIAL STABILITY IN SOUTH AFRICA: CONSTRUCTING A FINANCIAL STRESS INDEX
Authors:   South African Institute of Financial Markets, Johannesburg, South Africa, MABEBA Mahlatse
Published: March 2024

The need for financial stability became apparent after the devastating events of the 2008 financial crisis. It was around this time that central banks around the world started to construct and implement scientific methods to assess financial stability. This research gives a comprehensive understanding of financial stability and makes use of scientific methodology by constructing the financial stress index for South Africa from periods 2006 through 2015 to predict and attain financial stability. After the 2008 global financial crisis, South African policymakers have put in place some policies and tools to enhance financial stability. To complement these policies, a new financial framework was developed, that is, the twin peaks model to continuously gather data and asses financial stability on a continuous basis. To put this framework into practice the financial stress indicator or index acted as a single comprehensive tool to measure and monitor stability. Included in this index are indicators that capture the different dimensions of the banking sector. The results gathered from this index contribute to the understanding of financial stability and how it is measured. It was found that the volatility or patterns of the financial stress index could be used as predictions and early warning tools for policymakers or the Central Bank to step in and contain potential risks. Moreover, from the empirical data collected the financial stability policies in South Africa are effective, as the financial stability index after the period of crises remained stable.
NEW EVIDENCE CONCERNING THE INEQUALITY – FINANCIAL DEVELOPMENT NEXUS IN ROMANIA. A COINTEGRATION APPROACH
Authors:   Babeș-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania, POP Teodora-Mădălina ,   clermont-Auvergne University, LEO-UCA Laboratory, Clermont-Ferrand, France
Published: March 2024

This paper revisits the ambiguous effect of financial development on income inequality in emerging countries by investigating the presence of cointegration between concepts in Romania. Since financial deepening seems to be beneficial in the income-disparities fight in advanced countries, opposite findings are found in the case of less developed or transition ones. Therefore, we employ a time-series model that accounts for inequality, financial deepening and economic growth as the main variables spanning more than 30 years of Romanian history. On average, a higher degree of financial development harms income distribution in the long term, while economic productivity manifests a non-significant influence on inequality. These outcomes are robust to other novel measures of finance that account for the global dimension of financial development: financial institutions, markets and private sector credits. To control for the potential bias of inequality’s transmission channels, we include a proxy for inflation in our specification. By capturing the impact of financial expansion on inequality in the presence of inflationary pressure, our results reflect the sensitivity of the low-income groups to this phenomenon. In this regard, policymakers should pay attention to inflation-targeting strategies to support the condition of poor individuals who often cannot take advantage of the benefits of financial development.
Adrenocorticaal carcinoom als uiterst zeldzame oorzaak van psychose, hypokaliëmie en metabole alkalose
Authors: Mutebi N. , Unuane D. , De Leu N.
Published: March 2024

Adrenocortical carcinoma: an extremely rare cause of psychosis, hypokalemia and metabolic alkalosis

Adrenocortical carcinoma (ACC) is an utmost rare malignancy with a generally poor prognosis due to the fact that most ACCs are diagnosed in a late stage.

The case of a 40-year-old female patient diagnosed with liver-metastasized ACC after an acute psychotic episode in the presence of severe hypokalemia and metabolic alkalosis is presented. Despite the treatment with ketoconazole followed by an adrenalectomy and adjuvant therapy with mitotane, the patient showed rapid clinical deterioration. Palliative care was initiated about a month after her admission. She died a few weeks later.

This article summarizes the current literature on the epidemiology, clinical presentation, diagnosis, treatment and prognosis of ACC.
Pengaruh Pengembangan Karir, Komunikasi, Dan Kompensasi Terhadap Kinerja Pegawai Negeri Sipil Di Dinas Kesehatan Kabupaten Rembang
Authors: Ida Pratiwi Vella , Nurhidayati Anik
Published: March 2024

Penelitian ini melibatkan 97 pegawai negeri sipil yang bekerja di Dinas Kesehatan Kabupaten Rembang. Variabel independen dari penelitian ini adalah kompensasi, komunikasi, dan pengembangan karier, sedangkan variabel dependennya adalah kinerja pegawai. Data diteliti dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa kinerja karyawan dipengaruhi secara signifikan oleh pengembangan karir dan komunikasi, sementara variabel kompensasi tidak mempengaruhi kinerja karyawan. Hasil uji determinasi menunjukkan nilai R2 yang disesuaikan sebesar 0,459, yang berarti bahwa variasi dari empat variabel independen kompensasi, komunikasi, dan pengembangan karir menyumbang 45,9% dari variasi tingkat kinerja pegawai, sementara bagian yang tersisa adalah 54,1% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.

Kata Kunci: Komunikasi, Kompensasi, Kinerja Pegawai, Pengembangan Karir
Pengaruh Disiplin Kerja, Kemampuan Kerja Dan Lingkungan Kerja Terhadap Kinerja PNS Di Dinas Kesehatan Kabupaten Rembang
Authors: Istiqlali Hani Nur , Lukiarti Ming Ming
Published: March 2024

Tujuan penelitian ini adalah untuk mengetahui bagaimana disiplin kerja, kemampuan kerja, dan lingkungan kerja memengaruhi kinerja pegawai Negeri Sipil di Dinas Kesehatan Kabupaten Rembang. Disiplin kerja, kemampuan kerja, dan lingkungan kerja adalah variabel independen penelitian, dan kinerja pegawai adalah variabel dependennya. Penelitian ini melibatkan karyawan Dinas Kesehatan Kabupaten Rembang. Dalam metode sampel, seluruh populasi digunakan sebagai sampel jenuh. Penelitian ini melibatkan 97 orang yang bekerja sebagai pegawai negeri sipil di Dinas Kesehatan Kabupaten Rembang. Uji instrumen, regresi linier berganda, dan plot box outlier digunakan untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa disiplin kerja, kemampuan kerja, dan lingkungan kerja berdampak positif  terhadap kinerja karyawan. Hasil uji determinasi menunjukkan bahwa nilai Adjusted R2 sebesar 0,786, yang berarti bahwa variasi dari ketiga variabel independen disiplin kerja, kemampuan kerja, dan lingkungan kerja menyumbang 78,6% dari variasi tingkat kinerja karyawan, dan faktor-faktor lain menyumbang 21,4% dari variasi
Analisis Pengaruh Harga Minyak Mentah dan Nilai Tukar terhadap Indeks Harga Saham Gabungan (IHSG) di Indonesia
Authors: Pramesthi Adinda Ayu , Hutajulu Dhevri Leonardo , Putri Nasya Zahira , Kartiasih Fitri
Published: March 2024

Penelitian ini dilakukan untuk menganalisis pengaruh harga minyak mentah dan nilai tukar terhadap indeks harga saham gabungan (IHSG) di Indonesia menggunakan Error Correction Model (ECM). Indonesia sebagai negara berkembang memerlukan penelitian terkait hal ini untuk mengkaji pengaruh simultan antara harga minyak dan nilai tukar terhadap kondisi pasar saham yang direpresentasikan oleh indeks harga saham gabungan. Studi ini menggunakan data bulanan harga minyak mentah, kurs nominal rupiah terhadap dolar AS, dan IHSG dari Januari 2018 sampai Oktober 2023. Hasil penelitian menunjukkan bahwa harga minyak mentah, IHSG, dan nilai tukar terbukti memiliki hubungan jangka panjang ditandai dengan adanya kointegrasi yang signifikan. Harga minyak mentah dan nilai tukar terbukti signifikan mempengaruhi indeks harga saham gabungan secara simultan, baik dalam jangka panjang maupun jangka pendek. Estimasi model jangka panjang dan jangka pendek menunjukkan bahwa IHSG secara signifikan negatif dipengaruhi oleh nilai tukar. Dibutuhkan waktu 1 bulan untuk pertumbuhan IHSG mencapai keseimbangan jangka panjang. Hasil penelitian diharapkan dapat memberikan referensi bagi investor dalam pengambilan keputusan investasi yang dilakukan. Hasil penelitian ini diharapkan memberikan gambaran kepada pemerintah tentang pentingnya variabel makroekonomi, sehingga pemerintah tidak hanya mempertimbangkan pengaruh satu variabel saja dalam membuat keputusan terkait perekonomian Indonesia. Bagi Bank Indonesia hendaknya menetapkan kebijakan moneter yang efektif dengan meminimalkan dampak buruk harga minyak dan nilai tukar terhadap indeks harga saham gabungan.
Optimalisasi Dana Bantuan Operasional Sekolah (BOS) untuk Meningkatkan Efisiensi : Studi kasus di Madrasah Tsanawiyah Nurul Amal Purwakarta
Authors: Suryani Pesi , Sari Isti Diana
Published: March 2024

Latar belakang: Dana Bantuan Operasional Sekolah (BOS) merupakan inisiatif pemerintah untuk menyediakan pendidikan merata dan mengurangi beban biaya pendidikan bagi siswa. Fokusnya adalah meringankan beban keuangan peserta didik, tenaga pendidik, dan orangtua siswa. Madrasah Tsanawiyah Nurul Amal, sebagai subjek penelitian, menjadi objek evaluasi untuk menilai optimalisasi pengelolaan Dana BOS.

Metode: Penelitian ini menggunakan metode kombinasi kuantitatif dan kualitatif. Data kuantitatif diperoleh dari laporan keuangan tahun 2022, sementara data kualitatif diperoleh melalui wawancara dengan kepala sekolah, bendahara umum, bendahara BOS, operator dana BOS, dan perwakilan orangtua siswa. Metode ini memberikan gambaran menyeluruh mengenai pengelolaan Dana BOS di Madrasah Tsanawiyah Nurul Amal.

Hasil: Hasil penelitian menunjukkan bahwa Madrasah Tsanawiyah Nurul Amal berhasil mengelola Dana BOS secara efisien dengan tingkat efisiensi mencapai 88,74%. Dana tersebut mampu memenuhi kebutuhan berjalan dan sesuai dengan aturan teknis dan peraturan yang berlaku. Selain itu, Dana BOS mendukung penuh kebutuhan peserta didik, khususnya dalam kegiatan ekstrakurikuler, dan memberikan kontribusi positif terhadap prestasi siswa di bidang non-akademik.

Kesimpulan: Studi ini menyimpulkan bahwa Madrasah Tsanawiyah Nurul Amal dapat memanfaatkan Dana BOS secara efisien, memberikan dukungan yang signifikan terhadap kegiatan ekstrakurikuler dan minat bakat siswa, serta memberikan honor yang sesuai kepada tenaga kependidikan non-PNS. Diharapkan hasil studi ini memberikan saran dan masukan positif bagi sekolah tersebut, serta memberikan informasi yang berguna terkait efisiensi Dana BOS dalam meningkatkan minat bakat dan mendukung tenaga kependidikan non-PNS.
Pengaruh Struktur Modal, Profitabilitas Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022
Authors: Adinda Syavira , Ika Desi , Rambe Rizki Fillhayati
Published: March 2024

This study aims to determine the effect of capital structure, profitability, and company growth on the company's value with dividend policy as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. The type of approach in this study is associative quantitative with data collection using documentation studies and secondary data in the form of annual reports published by the company on the official website of the IDX, www.idx.co.id. The study population is all manufacturing companies in Indonesia Stock Exchange. Sampling technique with purposive sampling obtained samples of 35 companies with observation years starting from 2018-2022 (5 years) so that 175 samples were obtained. Data analysis techniques used in this study using path analysis with SPSS v.26. The results of this study indicate that the capital structure, profitability, and growth of the company have a significant effect on dividend policy. The capital structure, profitability, growth of the company significantly affect the value of the company, while the dividend policy does not affect the value of the company. Dividend policy cannot mediate the influence of the company's capital structure, profitability and growth on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022.
Strategi Capacity Building dalam Pengelolaan Pariwisata Berkelanjutan di Indonesia
Authors: Margaretha Rita
Published: March 2024

Pengelolaan pariwisata berkelanjutan di Indonesia masih menghadapi berbagai tantangan dan kendala, terutama dalam pengelolaan sampah, pembangunan infrastruktur, pengelolaan air, dan pelestarian kebudayaan lokal. Oleh karena itu, diperlukan strategi capacity building untuk memperkuat kapasitas pemerintah dalam mengelola pariwisata berkelanjutan di Indonesia. Penelitian ini menggunakan metode penelitian kualitatif pendekatan deskriptif dengan teori Capacity Building yang dikembangkan oleh Grindle (1999). Hasil menunjukkan bahwa strategi capacity building yang diusulkan mencakup pengembangan SDM, penguatan organisasi, dan reformasi kelembagaan dalam Pengembangan SDM dilakukan melalui pelatihan dan pendidikan, sertifikasi, serta pendekatan partisipatif. Lalu pada Penguatan organisasi dilakukan melalui kerja sama antar stakeholder, promosi pariwisata berkelanjutan, pengembangan kelembagaan pariwisata berkelanjutan, pengembangan program ekowisata, dan perencanaan pariwisata yang berkelanjutan serta Reformasi kelembagaan dilakukan dengan meningkatkan koordinasi antarinstansi, memperkuat lembaga pengawas dan regulator, meningkatkan partisipasi masyarakat lokal, mengoptimalkan penggunaan teknologi, dan meningkatkan literasi dan edukasi pariwisata. Dengan upaya yang konsisten, pengelolaan pariwisata berkelanjutan di Indonesia dapat meningkatkan keberlanjutan lingkungan dan sosial, serta memberikan manfaat jangka panjang bagi perekonomian dan pengembangan masyarakat lokal.
Islamic Corporate Governance dan Kecurangan Laporan Keuangan pada Bank Syariah di Indonesia: Analisis Konten
Authors: Putriana Astia , Abdillah M. Riduan , Anjaswari Gati , Fitriyani Yuli
Published: March 2024

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh Islamic Corporate Governance terhadap kecurangan laporan keuangan pada Bank Syariah di Indonesia. Islamic Corporate Governance diproksikan dalam analisis konten yang dijadikan sebagai 6 variabel independen antara lain dewan pengawas syariah, dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko. Penelitian ini menggunakan populasi pada Bank Syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2010-2020 dengan menggunakan teknik purposive sampling yaitu pemilihan sampel pada Bank Syariah yang konsisten mempublikasikan laporan tahunan yang memuat laporan Corporate Governance sebanyak 99 sampel. Data penelitian menggunakan data sekunder berupa laporan keuangan tahunan yang memuat laporan corporate governance. Analisis data penelitian ini menggunakan analisis regresi berganda dengan pendekatan Structural Equation Model (SEM) melalui software WarpPLS 3.0. Hasil penelitian ini menemukan bahwa dewan pengawas syariah berpengaruh terhadap kecurangan laporan keuangan pada Bank Syariah, sedangkan pada variabel lain seperti dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko terbukti tidak mempengaruhi kecurangan laporan keuangan pada Bank Syariah. Diharapkan hasil penelitian ini mampu menjadi acuan dalam memprediksi dan mendeteksi secara dini faktor yang memicu ataupun mencegah kecurangan khususnya pada laporan keuangan.
Pengaruh Persepsi, Motivasi dan Kemampuan Mahasiswa Akuntansi untuk Berkarir di Bidang Pajak
Authors: Nurwahyuni Nurwahyuni
Published: March 2024

Penelitian ini bertujuan untuk mengkaji pengaruh variabel persepsi, motivasi, dan kemampuan terhadap minat berkarir di bidang perpajakan. Dilaksanakan di lingkungan Fakultas Ekonomi dan Bisnis Universitas Swasta Kota Makassar, penelitian ini melibatkan 88 responden yang diwawancarai menggunakan kuesioner. Pengukuran dilakukan dengan menggunakan skala Likert, dan analisis data dilakukan melalui regresi linier berganda. Untuk menguji hipotesis, teknik uji-t dan uji F dengan bantuan SPSS digunakan.Hasil penelitian menegaskan bahwa persepsi, motivasi, dan kemampuan secara positif dan signifikan memengaruhi minat individu dalam mengejar karir di bidang perpajakan. Hal ini menunjukkan bahwa faktor-faktor tersebut memiliki peran yang penting dalam membentuk aspirasi seseorang dalam memilih dan mengembangkan karir di sektor perpajakan, yang merupakan kontribusi penting dalam konteks pengembangan sumber daya manusia dan peningkatan kualitas tenaga kerja di bidang tersebut.
Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS) dan Price Earning Ratio (PER) Terhadap Harga Saham
Authors: Ristiya Rasti , Suryaningprang Andre , Herlinawati Erna , Sudaryo Yoyo , Supiyadi Dedi
Published: March 2024

Tujuan dari penelitian ini adalah untuk mengetahui Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Price Earning Ratio (PER) PT Gudang Garam Tbk selama periode 2013-2022. Penelitian ini menggunakan metodologi deskriptif dan verifikatif. Jenis data yang digunakan adalah data sekunder, dengan strategi pengumpulan data berupa dokumentasi. Pendekatan sampel yang digunakan adalah Purposive sample. Hasil pengujian hipotesis secara parsial (uji t) menunjukkan bahwa (CR), (DER), (EPS), dan (PER) memiliki pengaruh secara parsial terhadap harga saham. Hasil pengujian hipotesis secara simultan (uji F) menunjukkan bahwa (CR), (DER), (EPS), dan (PER) secara bersama-sama memiliki pengaruh yang cukup besar terhadap harga saham PT Gudang Garam Tbk yaitu sebesar 93,3% dan sisanya dipengaruhi oleh variabel lain sebesar 6,7%