bluuebunny/crossref_metadata_2025 huggingface dataset:
The pedagogical coordinator and the continued training of early grade teachers
Authors: Perini Renata Lívia Soares , Barretto Elba Siqueira de Sá
Published: May 2024

Abstract This article discusses the work of pedagogical coordinators at public schools in the city of São Paulo facing two models of continued teaching training: the Special Action Project (Projeto Especial de Ação (PEA)), designed by the local school system itself, and the National Pact for Literacy at the Right Age (Pacto Nacional pela Alfabetização na Idade Certa (PNAIC)), a federal program adopted as a public local policy from 2013 through 2016 and directly implemented for teachers by external agents. Both models took place concomitantly in the city´s public schools along the mentioned period, which led to a questioning about how pedagogical coordinators dealt with teachers working with literacy cycle (1st to 3rd grade). The research is qualitative and the methodology consists of a bibliographical review on teacher´s basic training and educational counseling, of documental studies, and semi-structured interviews with initial grades teachers in Elementary School, pedagogical coordinators and formative professionals from two Regional Instruction Departments in the city´s school system. The results reveal that educational counseling represents an important link between the public policies for continued teacher training and their school practices, either on local or federal level, so that pedagogical coordinators must be involved in their implementation. It is considered that the two models are potentially transforming, provided that they engage the practices that are conducted in the classrooms, offering an opportunity to be absorbed together with the teachers´ knowledge, and provided that they get, for such, constant and systematic support from the managing bodies when resolving impasses, overcoming shortages, and sustaining the advancements achieved.
Variety Breeding Studies on Hesperis isatidea (Boİss.) D.A. German & Al-Shehbaz
Authors: Aslay Meral , Karatepe Vasfi , Tuncer Serdar , Kaya Erdal , Çavuşoğlu Mehmet Nuri
Published: May 2024

Hesperis isatidea (Boiss.) D.A.German & Al-Shehbaz, a member of the Brassicaceae family, represents a distinctive natural species characterized by its fragrant, conspicuous inflorescences, unique flower coloration, and distinct feather-like foliage. The Turkish name of the species is known as “Allı Gelin”. This species is native, exhibiting resilience to drought conditions and requiring minimal care. Cultivation studies on this species were carried out at Erzincan Horticulture Research Institute (Turkey) with project number 106G022 within the scope of TÜBİTAK (Turkish Scientific and Technological Research Council). The research aimed to determine optimal production techniques through generative and vegetative propagation methods. The project, initiated in 2013 and concluded in 2022, focused on developing a cultivar of the Allı Gelin plant using texel selection breeding techniques. Thirteen populations of Allı Gelin from institute's gene pool were utilized. Employing the Texel Selection method, four distinct lines were identified: compact, tightly spread compact, pyramid1and pyramid-2 shaped. Subsequent baby plant tests revealed stability in the tightly spread compact and pyramid-1 lines, leading to their selection for further breeding. Although breeding efforts continued on the compact line, the pyramid-2 line was discontinued due to an inability to attain the desired stability. The successfully tested variants, namely the pyramid-1 and tightly spread compact forms, have been earmarked as candidates for outdoor ornamental plant varieties. Registration procedures for these candidates are underway. These new varieties promise to enrich diversity within the ornamental plants sector, potentially enhancing competitiveness in foreign markets.
Why is the US GDP recovering faster than other advanced economies?
Authors: Soyres François de , Herrero Joaquin Garcia-Cabo , Goernemann Nils , Jeon Sharon , Lofstrom Grace , Moore Dylan
Published: May 2024

Economic performance since the onset of the COVID-19 pandemic has been very heterogenous across countries. While real GDP in the U.S. has already returned to its pre-pandemic trend, advanced foreign economies (AFEs) experienced a much weaker recovery, both relative to the U.S. and to their own pre-pandemic trend.
Issues of Ecological Tourism Development on the Territory of Pribaikalye
Authors: Rzhepka Elina , Golovchenko Tatiana
Published: May 2024

Over the past few years, Russians' interest in domestic tourism has been steadily growing. This trend is due not only to external factors, but also to the initiatives of the Russian Government and governors implemented at the federal and regional levels. Tourism is becoming a strategic resource for the development of the Russian economy. The article gives examples of regions that are leaders in eco-tourism, demonstrates data confirming the development of tourism in Russian regions. Irkutsk region is characterized by the richness of flora and fauna, diversity of specially protected natural areas (SPNA). Protected areas are represented by two federal reserves (Baikal-Lensky and Vitimsky), Pribaikalsky National Park, two wildlife sanctuaries (Tofalarsky and Krasny Yar). Also in the Irkutsk region there is a part of the territory subject to protection — Lake Baikal World Natural Heritage Site. The ecosystems of protected areas are fragile in their structure, and serious interference in their structure can lead to destruction and death. Therefore, it is important to strike a balance between the development of tourism infrastructure and the preservation of natural heritage. In the world practice ecological tourism is a tool that allows designing modern ecological centers of international scale. This issue is particularly relevant for Pribaikalsky Krai; a number of documents at the federal and regional levels have identified the development of eco-tourism as one of the priority directions. In this context, it is very important to find such tools and mechanisms that will allow to preserve the environment for future generations, since the influx of tourists not only brings profit, but also leaves behind unfavorable consequences for the environment.
Generative Language Patterns and the Phenomenon of Anti-Anthropocentrism — New Perspectives on the Linguistic Paradigm of «Posthumano» and «General/Strong» AI
Authors: Ziryanova Irina , Chernavskiy Alexander
Published: May 2024

The presented material introduces an authorial hypothesis on the prospects of the emergence of the linguistic paradigm «posthumano», based on an analytical interdisciplinary review and analysis of the development feature of large generative language models through the enhancement of neural network algorithms in deep machine learning. The authors put forward a theoretical and methodological foundation of the appearance of such a phenomenon in the context of the development of anti-anthropocentrism theories. The article actualizes the development of «post-anthropocentric» approaches overcoming the traditional binary opposition «man/machine», extending into the realm of linguistics. Building on achievements in the development and training of generative language models, a new concept of language as an autonomous, self-developing system, termed «posthumano» is formulated and proposed for further criticism and development. The authorial concept of the emerging a new linguistic paradigm is based both on the principles of the interdisciplinary approach and on the discourse of transdisciplinarity that developed in the second half of the 20th century. In this contribution, the authors outline some of the foundational principles and reasons that may underlie the new linguistic paradigm and offer some thoughts on the immediate prospects for the development of linguistic practices and humanitarian knowledge in the era of expectation/development of «general/strong» artificial intelligence technologies. The authors put forward a theoretical and methodological basis for the emergence of such a phenomenon in the context of the development of theories of anti-anthropocentrism. The article updates the development of «post-anthropocentric» approaches that go beyond the traditional binary opposition «man/machine», including the field of linguistics. Based on advances in the development and training of generative language models, the formulation and a new concept of language as an autonomous, self-developing «posthumano» system is proposed for further analysis, criticism, and development. The author’s concept of the formation and development of a new emerging linguistic paradigm is based both on the principles of an interdisciplinary approach and on the discourse of transdisciplinarity, which developed in the second half of the 20th century. The authors set out both some basic foundations and reasons that can form the basis of a new linguistic paradigm and offer some thoughts on the immediate prospects for the development of language practices and humanitarian knowledge in the era of anticipation/development of «general/strong» artificial intelligence technologies.
Il mare quale costitutivo di frasemi croati e italiani
Authors: Pavletić Helena , Lazarić Lorena
Published: May 2024

L’articolo studia il mare quale dominio di partenza nella formazione del significato fraseologico nelle lingue croata e italiana su materiale fraseologico tratto da dizionari croati e italiani. L’analisi cognitivo-semantica ha determinato le metafore concettuali che sono il punto di partenza per la formazione dei frasemi croati e italiani con il costitutivo mare. Il corpus analizzato è stato classificato in tre categorie: frasemi che descrivono relazioni spaziali, frasemi che esprimono quantità e frasemi che si riferiscono all’attività umana. La nostra ricerca ha confermato la motivazione del significato fraseologico, l’analogia nel modo di concettualizzare i termini nelle lingue croata e italiana e l’importanza del termine osservato nelle due tradizioni culturali correlate.
Güç sistemlerinde FACTS cihazları ve dağıtık üretim kaynakları kullanılarak gerilim kararlılığının ve yükleme kapasitesinin iyileştirilmesi
Authors: Uzun Umut Emre , Pamuk Nihat , Taskın Sezai
Published: May 2024

Gerilim kararlılığı, güç sistemlerinde incelenmesi gereken önemli bir konudur. Sürekli artan elektrik enerjisi talebi, artan talebi karşılamak için yeni elektrik üretim santrallerinin kurulumu ve güç sistem arızaları gerilim kararlılığını olumsuz yönde etkilemektedir. Günümüzde gerilim kararlılığını iyileştirmek için güç sistemlerinde Esnek Alternatif Akım İletim Sistemleri (FACTS cihazları) kullanılmakta olup, ayrıca enerji talebini karşılamak ve gerilim kararlılığını iyileştirmek için güç sistemlerine Dağıtık Üretim Kaynakları (DGs) entegre edilmektedir. Bu çalışmada, IEEE 30 baralı güç sistemi ile Kuzeybatı Anadolu (KBA) güç sistemi, gerilim kararlılığı bakımından temel (nominal), aşırı yüklenme ve hat kopması durumlarında incelenmiştir. İncelenen güç sistemlerine FACTS cihazlarından Statik Var Kompanzatör (SVC) ve Tristör Kontrollü Seri Kapasitör (TCSC), DGs’lerden ise Yakıt Hücresi (YH), Güneş Enerji Santrali (GES) ve Rüzgâr Enerji Santrali (RES) ayrı ayrı ve birlikte bağlanmıştır. Güç sistemlerinin bara gerilim değerlerinde ve yüklenme parametresinde meydana gelen değişimler analiz edilmiştir.
Chemoreactomic analysis of the antioxidant properties of vitamin B12 derivatives
Authors: Torshin I. Yu. , Gromova O. A. , Maiorova L. A.
Published: May 2024

Background. Synthetic derivatives of vitamin B12 exhibit various physical, chemical and pharmacological properties. The development of methods for predicting the properties of these molecules based on their chemical structure is important for the targeted organic synthesis of corrins with the desired properties and range of applications in pharmacology.

Objective: chemoreactomic assessment of the antioxidant effects of vitamin B12 and its derivatives: aquacobalamin, diaquacobinamide, aquacyano-forms of heptaethanolamine-, heptaethylenediamine-, heptamethyl- and heptabutylcobyrinates.

Material and methods. The study was conducted using the method of chemoreactomic analysis, implemented within the framework of the algebraic theory of recognition and topological data analysis and based on the theory of isomorphism of labeled graphs and modern methods for predicting numerical target variables. To carry out chemoinformatic chemoreactome analysis, a special problem-oriented theory was developed within the boundaries of the combinatorial theory of solvability and the antioxidant properties of vitamin B12 derivatives were assessed (140 activities in total).

Results. Significant differences were found in the properties of the studied substances in relation to oxidative stress. In test systems based on the oxidant 1,1-diphenyl-2-picrylhydrazyl, at different exposure times to molecules (15–60 min) in different concentrations (10–125 μM, 50–3000 μg/ml), aquacobalamin exhibited the most pronounced antioxidant properties at lower concentrations (up to 100 µM). At higher concentrations of substances (125 μM), the antioxidant activity of other vitamin B12 derivatives was higher. All studied molecules had a moderate antimicronutrient effect (total score of about 3.0; for most synthetic drugs, this score is higher than 3.6). Aquacobalamin was characterized by the least pronounced antimicronutrient effect (total score less than 0.8), which indicates an almost complete absence of antivitamin and antimineral action, corresponding to an average increase in the risk of a particular micronutrient excretion by no more than 5%.

Conclusion. All the studied compounds exert antioxidant properties to one degree or another. Regardless of the choice of simulated test systems for assessing oxidative stress, aquacobalamin demonstrated antioxidant effects to the greatest extent and practically did not stimulate the loss of other micronutrients.
Evolution and statement of the rural studies in Latin America
Authors: Sili Marcelo , Benítez Belén , Da Ponte Prieto Ariana
Published: May 2024

The structure and evolutionary dynamic of the rural world of Latin America has always been a privileged topic in research and scientific reflection, not only at the level of the continent, but also at the international level. Scientific production has always reflected the problems of this vast rural world, but always under the influence of the social, political, and economic conditions of each historical moment. In this paper, we analyze the current scientific production on the rural world with a historical perspective, to understand the evolution of scientific thought and production. We appeal to a very simple bibliometric method based on the analysis of the most prestigious journals about the rural reality of the continent. The analysis allows us to observe a clear trend towards new topics, linked to the problems of the rural world, such as the new relationship between the countryside and the city, environmental problems, the emergence of new ways of producing, among others.
Rural Development for Healthy Communities: Nurturing Vital Connections
Authors: Sheikhy-Chaman Mohammadreza , Abforosh Neda Hoseini , Eshtiaghi Khashayar
Published: May 2024

In recent years, migration of rural populations to urban centers has become more prevalent due to the industrialization of countries and social inequities. Rural areas are an essential component of health for the community through four key dimensions: ensuring food security, environmental protection, preventing slum formation, and addressing population aging. This article provides a brief overview of each dimension, emphasizing the need for policymakers and managers to prioritize preserving rural areas and improving the livelihood of rural residents, demonstrating a strong commitment.
Measuring and Comparing Service Delivery Time in Government and Outsourced Health Posts Affiliated with Tehran University of Medical Sciences
Authors: Hosseini Seyed Hadi , Rahimzadeh Mitra , Hosseini Ali , Shirdel Arash , Hosseini Seyedeh Sedreh , Amerzadeh Mohammad
Published: May 2024

Background: The duration of healthcare services has a significant impact on the quality of care and patient's satisfaction. Having information on service delivery time in both government and outsourced Health Posts (HPs) can contribute to evidence-based policymaking and better resource management. Therefore, this study aims to estimate and compare service delivery time in government and outsourced HPs.
Methods: This descriptive-analytical cross-sectional study was conducted in six affiliated HPs under Tehran University of Medical Sciences in 2019–2020. Data were collected through a census using a stopwatch and a time recording form during one working week. The average duration of each service (in minutes) was obtained. The results were reported using descriptive statistics and were analyzed using SPSS24 software and multivariate analysis of variance (ANOVA).
Results: The total mean of duration of services provided in government HPs (777.6 minutes) was greater than that in outsourced HPs (788.5 minutes). Among the 10 services provided, the average duration of services for adolescents (20.4±4.5 minutes), young adults (20.5±5.6 minutes), middle-aged adults (26.1±10.4 minutes), and elderly individuals (24.3±13.6 minutes) in government HPs was significantly longer than in outsourced HPs (p<0.05). Additionally, the average duration of health education services (23.1±10.5 minutes) and health ambassador training (36.1±13.7 minutes) in private HPs was significantly longer than in government HPs (p<0.05).
Conclusion: In outsourced HPs, it is important to focus on creating a balance between the number of visits and the staff available for services which target adolescents, young adults, middle-aged adults, and elderly individuals. In government HPs, emphasis should be placed on increasing the time allocated for educational and promotional health services. By considering the importance of service delivery time and the observed differences in findings of this study, it is crucial to prioritize the duration of service delivery as an important performance measure when comparing government and outsourced HPs.
Estimating the Health Care Providers’ Number Needed in Northwest Health Service Centers of Tehran Based on Workload Index
Authors: Dolatabad Mobarakeh Alipanah , Izadi Shabnam , Nourizadeh Tehrani Pedram , Pourasghari Hamid
Published: May 2024

Background: One of the major challenges of primary health care (PHC) in developing countries is supplying the growing needs of the populations with sufficient and skilled health workers. In this context, use of a simple and relevant workforce planning method such as Workload Indicators of Staffing Need (WISN) could help authorities allocate adequate number of professionals to health centers to meet the health needs of target populations.
Methods: This was a descriptive-analytical study, and WISN methodology was used at 48 Comprehensive Health Centers (CHC) located in the northwest of Tehran, in 2022. The present study was conducted in 7 steps and included measures such as the available work Stime, initial and final required manpower, extracurricular activities and their coefficients, standard work activity and workload, and scheduling activities.
Results: According to the collected data, the total number of health care workers needed for the covered population was calculated to be approximately 1018 people, and the ratio of available manpower to the required manpower was reported as 24%; this indicated a 76% difference in the number of health care providers regarding the implementation of complete service package.
Conclusion: The results of the research showed that if all the referrals are made through network, the network would likely have a shortage of human resources. Although the standard workload in most cases is lower than anticipated based on the reviewed performance regarding the health care provided, this can be caused by not going to the center to receive services, going to the private sector, and also not knowing about the services that can be provided.
Factors Affecting the Resilience of Nurses in the COVID-19 Crisis: A Mixed Method Study from West of Iran
Authors: Sadeghifar Jamil , Rashidi Hassan , Momeni Khalil , Mirahmadi Seyyed Mahmoud , Ahmadi Ardeshir
Published: May 2024

Background: The widespread outbreak of the COVID-19 virus has resulted in an increase in hospitalizations and mortality in healthcare centers, directly affecting healthcare personnel, especially nurses. Resilience stands for one of the key non-cognitive skills that can ensure nurses’ optimal performance during crises. Hence, the present research was aimed at identifying the status of factors affecting resilience among nurses involved in the COVID-19 crisis at Shohada Hospital in Dehloran (Iran).
Methods: This mixed-method study (qualitative-quantitative) was conducted in 2021 (Solar year 1400). Respectively in qualitative and quantitative parts, the research sample consisted of 18 academic members and executive managers in the healthcare sector and 118 nurses at Shahid Dehloran Hospital in Ilam province (Iran). Data collection was performed using semi-structured interviews and questionnaires. Qualitative data analysis was conducted using MAXQDA2020 software, and quantitative data analysis was performed using confirmatory factor analysis, AMOS 26, and SPSS 26.
Results: The factors influencing the resilience of nurses were categorized into three main themes: personal factors (motivation, stress, personal life, Becoming obsessed, balance in personal life, resilience in personal life challenges), organizational factors (mental and psychological health, organizational leaders’ responsiveness), and environmental factors (lack of cooperation, lack of facilities and equipment). According to the results, among personal factors, motivation (R=0.88), among organizational factors, mental and psychological health (R=0.83), and among environmental factors, the lack of facilities has the most significant effect on nurses’ resilience (R=0.75).
Conclusion: The findings highlight the considerable and significant impact of personal, organizational, and environmental factors on enhancing nurses’ resilience. Based on the research results, the proposed conceptual model can serve as a suitable mechanism for hospital managers to enhance the healthcare staff’s resilience.
Institutional Ownership and Concentration of Capital in Pharmaceutical Companies: Evidence from Iran
Authors: Yaghoubi Rouhollah , Emamgholipour Sara , Mohammadi Amin , Azimi Nayebi Bashir , Mousavi Abdoreza , Dastari Fakhraddin
Published: May 2024

Background: Institutional owners influence the direction of policy and the performance of owned companies. This research was motivated by the presence of pharmaceutical companies in the Tehran Stock Exchange and the uncertainty surrounding the extent and influence of institutional owners on the policy direction and performance of the companies.
Methods: This was a descriptive-analytical and cross-sectional study. The descriptive phase of the study involved measuring sales figures, market value, and market share of pharmaceutical companies listed on the stock exchange. In the analytical phase, the network of shareholders' relationships was analyzed with Gephi version 0.1 and Microsoft Excel version 2016, followed by the calculation of the capital concentration index and market share.
Results: Estimates indicated that approximately 45% of the pharmaceutical companies in Iran were publicly traded in stock exchange. In 2020, the total value of these companies in the Iranian capital market reached 9.79 billion USD. Out of this amount, 45% (equivalent to 4.4 billion USD) was offered in Tehran Stock Exchange. The concentration of final shareholders, with a Herfindahl–Hirschman index(HHI) index of 0.036, signified a monopolistic competition market. On the other hand, the pharmaceutical capital market could be classified as an oligopoly market (with a value of 58.3) when analyzing only the direct shareholders at level 2. Additionally, the six main holding companies at this level collectively possess 67% of the pharmaceutical capital market.
Conclusion: Based on the results, the importance of institutional owners, such as the Social Security Organization (SSO), in the decision-making process regarding the Iranian pharmaceutical market can be acknowledged. The decisions about integration and supply chains which aimed at improving the productivity of the pharmaceutical market, need to be thoroughly examined by the institutions mentioned in this research.
The Influence of Family Environmental and Entrepreneurship Education on Interest in Entrepreneurship with Self Efficacy as a Mediation Variable in Sharia Business Perspective (Study on Students of the Faculty of Economics and Islamic Business UIN Raden In
Authors: Zuliansyah A , Pratomo Dimas , Triyana Meifa Yolla
Published: May 2024

The research investigates the influence of family environment and entrepreneurship education on interest in entrepreneurship with self-efficacy as a mediating variable from a Sharia business perspective. This research uses a quantitative approach with a sample size of 129 respondents. The research results show that all independent variables have a significant effect on interest in entrepreneurship. The self-efficacy variable can mediate the influence of business capital on interest in entrepreneurship among FEBI UIN Raden Intan Lampung students and entrepreneurship education on interest in entrepreneurship among FEBI UIN Raden Intan Lampung students. It can be concluded that the application of business capital, entrepreneurship education, Self-efficacy, and interest in entrepreneurship from a Sharia business perspective is very good.
Keywords: Business Capital, Entrepreneurship Education, Self-Efficacy, Interest in Entrepreneurship.
The Influence of Halal Labeling, Product Quality, and Price on Purchasing Decisions for Tteokbokki Products
Authors: Hadi Abdullah , Mukhsin Dr. Moh.
Published: May 2024

The goal is to find out the influence of halal labeling, product quality, and price on purchasing decisions on tteokbokki products. This study used literature studies and questionnaires with data collection techniques using a Likert scale. The population of this study were students of Sharia Economics, University of Sultan Ageng Tirtayasa. This type of research uses correlational research, which is a type of research with a problem characteristic in the form of a correlation relationship between two or more variables. As a result of data processing with SPSS Version 26, the r square value at the coefficient of determination of .374 or 37.4% of the variables of halal labeling, product quality, and price affect the variables of purchase good decisions. The regression equation obtained KP = -3.293+.721 LH- .076 KPr+.679+e. The calculated F value is 7.379 and the resulting Ftable is 2.86. Fcount>Ftable (7.379>2.86), which means that Ho4 was rejected and Ha4 was accepted. It can be seen that simultaneously the variables of halal labeling, product quality, and price have a positive effect on purchasing decisions. But partially, product quality does not affect purchasing decisions.
Keywords: halal labeling, product quality, price, purchase decision
Professional Scepticism, Auditor Experience, and Self-efficacy on Audit Judgement
Authors: Dwi Prasasti Adinda , Martika Sari Yetri
Published: May 2024

In the performance of all audit tasks, auditors must adhere to pre-determined standards. In Indonesia, there have been cases of fraud related to auditors, including the case of fraud at SNP Finance in 2018. Such situations can arise due to incorrect audit judgment. Factors that may impact audit judgment include professional skepticism, auditor experience, and self-efficacy. A quantitative approach is used in this research. The study population consisted of auditors at public accountant firms in Bandar Lampung. During data collection, questionnaires were administered directly to external auditors. The data were analyzed using SmartPLS. The study revealed new evidence suggesting that professional skepticism only has a limited effect on aiding auditors in their audit judgments, even when combined with extensive auditor experience. This limitation can occur when the auditor has a short working period. Conversely, self-efficacy has been shown as a beneficial factor in helping auditors make well-informed audit decisions.
Keywords: professional skepticism, auditor experience, self-efficacy, audit judgment
Building a Green Future: The Role of Environmental Accounting in the Public Sector
Authors: Kurniawan Agus , Verawati Heni
Published: May 2024

This article aims to understand the role of environmental accounting in the public sector and how it can contribute to the development of a green and sustainable future. Using a qualitative approach and research instruments such as interviews and document analysis, this study finds that environmental accounting can be an important strategic tool for the public sector. In this context, environmental accounting can assist in (1) Informing decision-making by providing relevant information on the environmental costs and benefits of various actions and policies. (2) Increasing transparency and accountability by reporting on the environmental impacts of public sector activities. (3) Identify opportunities for efficiency and savings by tracking and analyzing resource use. (4) Encourage innovation by highlighting opportunities for the development of new processes or products that are more environmentally friendly. (5) And, support the achievement of sustainable goals by assisting in setting, tracking, and achievement of sustainable goals. This research contributes to our understanding of the strategic role of environmental accounting in promoting sustainability in the public sector, demonstrating that its adoption can help build a green and sustainable future.
Keywords: environmental accounting, public sector
Internal Control System for Government Agencies
Authors: Fitri Ainul , . Hanif
Published: May 2024

Internal control is a part of each system used as procedures and guidelines for the operational implementation of a specific company or organization. Meanwhile, the internal control system is a collection of integrated internal controls that are interconnected and mutually supportive. According to Government Regulation No. 60 of 2008, the internal control system is defined as an integral process of actions and activities carried out continuously by leaders and all employees to provide adequate assurance of achieving organizational goals through effective and efficient activities, the reliability of financial reporting, the safeguarding of state assets, and compliance with regulations.
Keywords: internal control system, government agencies.
The Effect of the Marketing Mix on Customer Decisions to Use Education-saving Products in the Perspective of Islamic Economic (Study on Education-Saving Product Customers of PT. BPRS Rajasa Lampung Tengah Perseroda)
Authors: Ariyanti Ammy , . Zulaikah , Etika Citra
Published: May 2024

This study was to determine how much influence the marketing mix has on customer decisions to use PT. BPRS Rajasa Central Lampung Perseroda in the perspective of Islamic economics. This research is quantitative with the type of field research. Sampling in this study used the accidental sampling method, with a total sample of 68 customers. Data were sourced using primary data. The process of data analysis in this study used simple linear regression analysis which was processed using SPSS for Windows version 22. As for the results of the study, based on the t-test (partial test) that has been carried out, it shows that there is a positive and significant influence between the marketing mix on decisions for customers using education savings products. This is evidenced by the t-count (8,689) > t-table (1,997). Then the coefficient test in this study states that the marketing mix relationship to customer decisions has a strong relationship that is worth 0.730. Then, based on the coefficient of determination test (R2), it shows that the independent variable (marketing mix) has a significant influence on the dependent variable (constitutional decisions), namely 53.4% and the remaining 46.6% is influenced by other variables not included in this study. Besides that, in PT. BPRS Rajasa Lampung Tengah has also implemented Sharia principles in its operational activities because of the marketing mix process carried out by PT. BPRS Rajasa Lampung Tengah is by Islamic business principles and has implemented the characteristics of (Honest) Ash- Sidiq, trustworthy (Al-Amanah), and conveying (At-Tabligh).
Keywords: marketing mix, customer decision
The Effect of Compensation and Religiosity Value on Employee Performance at PT Bilindo Info Sistema
Authors: Karim Muhammad Luthfan , Mukhsin Moh.
Published: May 2024

This study aims to find out and explore how the of compensation and individual Islamic religious values influences employee performance at PT Bilindo Info Sistema. This study uses a quantitative method, using a questionnaire with a Likert scale, which will be distributed to PT Bilindo Info Sistema and an in-depth survey will be carried out. Partially based results have been obtained, where compensation affects employee performance because the calculated t value is greater than t table (2.108 > 1.734) and religiosity does not significantly affect employee performance because the calculated t value is smaller than t table (1.423 < 1.734). Meanwhile, based on simultaneous results, compensation and religiosity values affect employee performance because f count is greater than f table (2.798 > 0.985).
Keywords: compensation, individual Islamic religiosity, employee performance
Optimizing Productive Waqf Management to Achieve Sustainable Development Goal's (Study of the Indonesian Waqf Board (BWI) Representative of Lampung Province)
Authors: Rion Muhammad
Published: May 2024

This research involves field research using a descriptive qualitative approach. The data collection techniques include observation, interviews, and documentation. Subsequently, data analysis was conducted through stages of data collection, data reduction, data display, and conclusion drawing. Data validity is ensured through source triangulation and technical triangulation. The results showed that the productive waqf managed by BWI Lampung Province is in the form of cash waqf. The management of cash waqf is carried out through three stages: collection, management, and distribution. BWI’s steps in optimizing productive waqf management involve improving BWI’s management, increasing public education about cash waqf, enhancing the use of digital technology, fostering cooperation with various stakeholders, and enhancing the competence of the nazir. Additionally, the contribution of BWI Lampung Province to the SDGs is evident in the achievement of three goals: no hunger, quality education, and decent work and economic growth.
Keywords: productive Waqf, sustainable development goal’s, Indonesian Waqf Board
The Influence of E-Service Quality, Price, and Brand Image on Purchase Intention Islamic Perspective (Case Study on Shopee Customers in Cilegon City)
Authors: Sulfiya Ana , . Syihabudin , . Ahyakudin
Published: May 2024

This study aims to investigate how consumers’ purchase decisions are influenced by the quality, cost, and brand perception of e-services. The sampling strategy utilized in this study is simple random sampling because it is not possible to sample every consumer in the city of Cilegon. The study’s sample consisted of 140 participants. The measurement method used is the Likert scale, and the data collection was done using a questionnaire. Among the analytical methods used are validity and reliability checks, normality checks, multicollinearity checks, heteroscedasticity checks, multiple linear regression analysis, hypothesis testing (t-test and f-test), and R2 tests for the coefficient of determination, using IBM SPSS Statistics 23 as a statistical tool. The results showed a strong correlation between brand perception, pricing, purchase intent, and e-service excellence.
Keywords: E-Service quality, price, brand image and purchase intention
Marketing Model of Hajj Saving Products in BMT Bina Ummat Sejahtera Branch Kliwon
Authors: Anisa Permata Sharoh , Wahyuni Nabila Putri Dwi , M.E. Kharis Fadlullah Hana , RSA ‎
Published: May 2024

The existence of the phenomenon of age restrictions in the regulations set by the Saudi Arabian government made many people in the city of Meulaboh disappointed because they canceled the pilgrimage. So that the presence of hajj savings products at BSI KC Meulaboh Imam Bonjol can help and make customers aware about managing and preplanning hajj funds from an early age. This study aims to determine the marketing strategy undertaken to attract customers to use hajj savings products and to analyze the supporting and inhibiting factors in marketing these. The research method used is a qualitative method, with a descriptive field approach. The results of this study indicate that the marketing strategy implemented by BSI KC Meulaboh Imam Bonjol is in the form of a 7P service marketing mix strategy which includes product, price, place, promotion, people, physical evidence, and process strategies with several supporting and inhibiting factors for marketers.
Keywords: marketing strategy, service marketing mix, 7P marketing mix, Hajj savings
The Effect of Hexagon Fraud Elements on Village Fund Fraud with Religiosity as a Moderating Variable
Authors: Gunanti Revinda , Eliza Any , Sari Yetri Martika
Published: May 2024

This research is motivated by the many cases of fraud that occur, especially related to village funds which can harm the community and hinder village progress. There is a possibility of village fund fraud in Way Suluh Krui Village. There is fraud detection using the fraud hexagon theory. Differences in the results of previous research related to the detection of fraud have been observed through the fraud hexagon theory. This study aims to determine the effect of the fraud hexagon element on the possibility of fraud moderated by religiosity. This study uses quantitative research with the formulation of associative problems. The participants in this study were local village government officials totalling 32 samples. This study used primary data with a research instrument using the questionnaire method, namely distributing questionnaires, then the results were collected and analyzed using SEM-PLS analysis with SmartPLS 4 software. The results showed that while conspiracies affected town store, extortion, pressure, opportunity, legitimization, capacity, pomposity, and agreement could not be used by legalism to direct the impact of the extortion hexagon components against the chance of town reserve extortion.
Keywords: fraud hexagon, village fund, religiosity
Analysis of the Influence of Inflation, Rupiah Exchange Rate, and Interest Rate on the Export of Halal Products in Indonesia Year 2018-2022
Authors: Mita Widyastuti Arlina , . Zulaikah , . Budimansyah
Published: May 2024

The global market for halal products is now developing at an extremely fast pace. Every year, there is a growing need for halal items. The reality is that Indonesia, the largest Muslim nation, is still under government scrutiny due to its poor exports of halal goods to the global halal market and its significant lag behind non-Muslim nations. This study used a quantitative methodology and multiple linear regression analysis to assess secondary data that was obtained via the Central Bureau of Statistics and Bank Indonesia’s official websites. According to the partial research findings, the Rupiah exchange rate (X2) and the inflation variable (X1) have a favorable impact on Indonesia’s export of halal items (Y) from 2018 to 2022; however, interest rates (X3) have a negative impact. Indonesia’s halal product exports were impacted concurrently in 2018–2022 by the following variables: interest rates (X3), the Rupiah exchange rate (X2), and the inflation variable (X1). In terms of Islamic economics, export is allowed since it is a type of commerce that involves the purchase and sale of products and services. All transactions involving these kinds of transactions must adhere to Islamic law, one of which concerns the halalness of the goods and services being delivered.
Keywords: exports of halal products, inflation, Rupiah exchange rates, interest rates
The Effect of Capital and Labor Wages on Income in Islamic Economics Perspective: A Case in CV of Ibu Kartini Serang District of Banten Province
Authors: Umun Siti , Mukhsin Moh. , Najmudin ‎
Published: May 2024

This study aims to determine if labor wages and capital have a simultaneous impact on income in a company, as well as whether capital influences income just partially. The Kadugenep Lightning village’s Mrs. Kartini’s resume is the subject of this investigation. The approach used is quantitative and makes use of several linear regression methods. The traditional assumption test, partial test, or simultaneous test is the one that is conducted. While labor wages do not affect income, capital has a partial effect. Prob. capital value of 0.0000 (<5% or 0.05), t-count of 8.970087 > t-table 1.67793, and labor wages of 0.1485 (> 5% or 0.05) and t-count of 1.480135 < t-table 1.67793. Meanwhile, simultaneously, capital and labor wages influence the income of Mrs. Kartini’s CV. This is evidenced by the results of the F test with an F-statistic value of 0.000000 (<5% or 0.05) and the F-count is 89.68561 > F-table 4.05. The R-squared value is 0.79440 which means that 79.44% of the income variable can be explained by capital and labor wages and the rest is explained by other factors. In the production process, CV Ibu Kartini uses capital that is not contrary to Islamic law and has provided fair and proper wages to workers in an Islamic view.
Keywords: MSMEs, capital, labor wages, income
The Effect of Capital Adequacy Ratios, Third-party Funds, and Non-performing Financing on the Liquidity of Islamic Commercial Banks in Indonesia
Authors: Maharani Suciyati , Kurniawan Muhammad , Pratomo Dimas
Published: May 2024

Liquidity is a ratio that describes a bank’s ability to provide its short-term needs. The availability of these funds is sometimes experiencing problems. One of them is the existence of problematic financing, commonly referred to as non-performing financing (NPF). Adequacy of capital and protection of all risks are things that must be fulfilled by the bank to maintain trust and provide a sense of security to the public. This capital adequacy can be measured by the Capital Adequacy Ratio (CAR). Liquidity in this study will be proxied by the Finance To Deposit ratio (FDR). The formulation of the problem in this study is: How do the third-party funds (DPK), NPF, and CAR partially affect the ratio of liquidity levels (FDR) of Islamic Commercial Banks in Indonesia? How do DPK, NPF, and CAR simultaneously affect the level of liquidity (FDR) BUS in Indonesia? This research is a quantitative study, using secondary data collection techniques for BUS financial reports for the 2017-2020 period, data analysis, multiple linear regression models, and the SPSS program. The results showed that CAR had a significant effect on liquidity with a value of 0.039 ˂ 0.05, DPK had a significant effect on liquidity with a value of 0.011 ˂ 0.05, and NPF had a significant effect on liquidity with a value of 0.006 ˂ 0.05. Collectively CAR, DPK, and NPF affect the liquidity of Islamic Commercial Banks.
Keywords: capital adequacy ratio (CAR), third-party funds (DPK), non-performing financing (NPF), financing to deposit ratio (FDR)
The Influence of Intellectual Capital and Company Size on Company Profitability (Empirical Study on Sharia Commercial Banks Registered with the Financial Services Authority for the 2017-2021 Period)
Authors: Latifah Ulfi
Published: May 2024

This study aims to determine the influence of intellectual capital and company size on company profitability. This type of research is associative research. The selected population is a Sharia Commercial Bank company registered with the Financial Services Authority for the period 2017-2021 with a total sample of 9 companies. The sampling technique used was purposive sampling. The type of data used is secondary data taken by the method of documentation and accessing the site www.ojk.go.id. The data analysis techniques used were descriptive statistics and multiple linear regression analysis which were processed with the help of the SPSS Ver. program 25. The research results show that intellectual capital has a positive effect on company profitability, while company size does not affect company profitability. Profitability in an Islamic perspective which is guided by the Al-Qur’an and Hadith becomes a reference in achieving a profitability goal without leaving the afterlife orientation. This is because the actual numbers or materials are only a tool to achieve the goal of the hereafter.
Keywords: intellectual capital, company size, company profitability
The Role of Islam Capital as a Moderator of the Relationship Between Entrepreneurial Behavior on Individual Career Development in Multilevel Marketing Tupperware Distributors in Bandar Lampung City
Authors: Sanjaya Vicky F. , Syaifullah M. Iqbal , G M. Reihan Adjie Arrafi , Aziz Saddam , Nurfitriani Salsa
Published: May 2024

One form of entrepreneurship is as a distributor of Multilevel Marketing (MLM). MLM is a modern form of direct selling that can be combined with Communication and Information Technology (CIT) in recruiting members (distributors). Becoming a Tupperware distributor is the choice most in demand by the people of Lampung. In Lampung, the Tupperware distributor has been quite dominant in its spread and also its fluctuating sales. Recently, however, there has been a decline in Tupperware indicating obstacles in developing a distributor’s career. This study aims to determine whether entrepreneurial behavior influences career development and whether Islamic capital moderates the relationship between the two variables. This type of research is quantitative, and the total population of the workforce living in Lampung Province was determined using purposive sampling. The data analysis method uses structural equation modeling (SEM) using partial least square (PLS) and data processing is carried out using Smartpls 3 software. The results show that the higher the entrepreneurial behavior, the higher the Career development and Islamic capital can strengthen the relationship between these variables.
Keywords: entrepreneurial behavior, Islamic capital, career development