bluuebunny/crossref_metadata_2025 huggingface dataset:
Combination of Irisin, Uric Acid, and Pro-Inflammatory Cytokine To Distinguish Gout Patients From Healthy Controls in The Governorate of Thi-Qar
Authors: Dakhil Kareema  A. , Aziz Manal  A. , Majid Wajdy  J.
Published: November 2023

This study aimed to investigate the potential of combining uric acid levels with pro-inflammatory cytokines, specifically interleukin-1β (IL-1β) and the myokine irisin, to enhance the precision of gout diagnosis. The patient group comprised 80 individuals with gout, while the control group included 70 healthy subjects. Serum levels of IL-1β and irisin were measured in both groups, and Pearson correlation analysis was employed to assess their relationships with serum uric acid. Results revealed that gout patients exhibited significantly higher levels of IL-1β and serum uric acid but lower irisin levels compared to the control group. Negative correlations were observed between irisin and IL-1β, as well as between irisin and uric acid. Conversely, a positive correlation was found between serum uric acid and IL-1β. Receiver operating characteristic (ROC) curve analysis demonstrated high diagnostic accuracy for both IL-1β and irisin in discriminating gout patients from healthy individuals, suggesting their potential utility as diagnostic indicators for gout. This study underscores the promise of combining IL-1β, irisin, and uric acid measurements to enhance the accuracy of gout diagnosis, paving the way for further multicenter trials to validate this approach's effectiveness.
Highlights: 

Novel Diagnostic Approach: This study proposes a novel diagnostic approach for gout by combining serum levels of uric acid with pro-inflammatory cytokines IL-1β and myokine irisin, demonstrating its potential to enhance precision.
Correlation Insights: The study reveals significant correlations between uric acid, IL-1β, and irisin levels, shedding light on the intricate relationship between inflammation, myokines, and gout pathophysiology.
Diagnostic Accuracy: High diagnostic accuracy, as indicated by ROC curve analysis, underscores the clinical utility of IL-1β and irisin as potential indicators for gout diagnosis, offering a promising avenue for improved clinical assessment.

Keywords: Gout Diagnosis, Interleukin-1β, Irisin, Uric Acid, Pro-Inflammatory Cytokines.
Incidence and Risk Factors of Gastrointestinal Bleeding in ICU Patients: A Four-Year Cohort Study
Authors: Alhashemi Ali Sadie , Abdul-Muhsin Hasanain , Hussein Ahmed Amer Abdul
Published: November 2023

This study aims to investigate the frequency and potential causes of gastrointestinal bleeding (GIB) in Intensive Care Units (ICUs) while focusing on the associated risk factors. Conducted as a cohort study in critical care centers at Ghazi AL Hariri Teaching Hospital for Special Surgeries and Burn Specialty Teaching Hospital at Medical City Complex in Baghdad, Iraq, spanning from 2018 to 2022, the research analyzed patients with clinically significant GIB upon admission to the ICU using univariate and multivariate intervention analyses. The key findings revealed that 1.3% of ICU cases developed GIB without prior symptoms, with risk factors including prolonged ICU stays, elevated creatinine levels, elevated bilirubin, and heightened Aspartate Aminotransferase activity. Alarmingly, 47% of GIB-diagnosed ICU patients faced mortality during their hospitalization, significantly higher than non-GIB patients (30%). This study underscores the importance of vigilance and early detection for high-risk patients, given the significant morbidity and mortality associated with GIB in the ICU population, despite its declining incidence.
Highlights : 

This cohort study investigates the frequency and risk factors associated with gastrointestinal bleeding (GIB) in ICU patients.
Prolonged ICU stays, elevated creatinine and bilirubin levels, and increased Aspartate Aminotransferase activity are identified as risk factors for GIB development.
Alarmingly, GIB-diagnosed ICU patients have a significantly higher mortality rate (47%) compared to non-GIB patients (30%), highlighting the critical importance of early detection and vigilance in managing this condition.

Keywords: Gastrointestinal Bleeding, Intensive Care Units, Risk Factors, Mortality, Cohort Study
Liquidity in People's Credit Banks: NPL and Operational Costs in Sidoarjo, Indonesia
Authors: Isnaini  , Nirwana Nihlatul Qudus Sukma
Published: November 2023

This study aimed to investigate the effect of Non-Performing Loan and Operational Costs on the liquidity of conventional People's Credit Banks in Sidoarjo, Indonesia. The study used a quantitative research method with a multiple regression analysis processed using SPSS version 23. The sample consisted of 35 People's Credit Banks out of 59 registered in the Otoritas Jasa Keuangan during the 2020 period. The results showed that Non-Performing Loan and Operational Costs did not have a partial effect on liquidity, but they had a simultaneous effect on liquidity.
Highlights: 

The study focuses on the impact of Non-Performing Loan and Operational Costs on liquidity in People's Credit Banks in Sidoarjo, Indonesia.
Quantitative research method and multiple regression analysis using SPSS version 23 were employed for data analysis.
Findings indicate a simultaneous effect of Non-Performing Loan and Operational Costs on liquidity in these banks.

Keywords: Non-Performing Loan, Operational Costs, Liquidity, People's Credit Banks, Indonesia
Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems
Authors: Rofiq Moch , Dewi Santi Rahma
Published: November 2023

This study aimed to investigate the implementation of Activity Based Costing System (ABC) on cost distortion and profitability in PT. Bina Graha Sejahtera. The research method used was a quantitative descriptive study with field research techniques. The research object was PT. Bina Graha Sejahtera, and the subject was the Cost of Goods Manufactured Report for the year 2019. The results showed that the implementation of ABC resulted in lower cost calculations for Plate Joint Spun Pile 400 mm and 500 mm products, which were Rp. 133,266 and Rp. 160,290, respectively. The profitability level of the company also increased to 8% for both products. The implication of this study is that the implementation of ABC can reduce cost distortion and increase profitability in companies.
Highlight :

Resume keywords and phrases are specific abilities, skills, expertise, and traits recruiters and hiring managers look for in a candidate.
Keyword research can provide insights into current marketing trends and help center content on relevant customer acquisition.
Keywords in a manuscript should convey the main topics of the study, highlight the importance of the research, be concise, and attract readers.

Keywords: resume keywords, keyword research, manuscript keywords, Python keywords, bullet points.
The Impact of Product Quality and Brand on Purchase Decision: A Study on Elzatta Hijab Products in Sidoarjo
Authors: Apriliyah Weni , Astuti Mudji
Published: November 2023

This quantitative research aims to investigate the influence of product quality and brand on purchase decisions for Elzatta Hijab products in Sidoarjo. Using purposive sampling, 100 respondents who had purchased Elzatta Hijab products in Sidoarjo were surveyed. The study employed validity and reliability tests for data quality assessment and conducted multiple linear regression analysis using SPSS version 18.0 for data analysis. The findings reveal that both product quality and brand have a significant individual impact on purchase decisions. Furthermore, when considered simultaneously, product quality and brand collectively exert a significant influence on purchase decisions. These results underscore the importance of product quality and brand perception in shaping consumer purchase choices, offering valuable insights for marketers and businesses in the hijab industry.
Highlights:

Product Quality and Brand Influence: This study demonstrates the significant impact of product quality and brand on consumer purchase decisions, emphasizing their crucial role in the marketplace.
Consumer Preferences: The research highlights the importance of understanding consumer preferences in the hijab industry, particularly in Sidoarjo, providing valuable insights for businesses.
Marketing Strategy Insights: The findings offer practical insights for marketers to formulate effective strategies for promoting hijab products and enhancing brand perception.

Keywords: Product Quality, Brand, Purchase Decision, Elzatta Hijab, Consumer Behavior
Financial Ratios Impact: Bond Ratings in Indonesian Stock Exchange Manufacturing Companies
Authors: Mas’adah Lailatul , Hariyanto Wiwit
Published: November 2023

This study aimed to investigate the impact of Retained Earning, Growth of Company, and Interest Coverage Ratio on bond ratings of manufacturing companies listed in the Indonesian Stock Exchange. The study used a quantitative approach with a sample of 104 bonds issued by seven companies that were rated by PEFINDO from 2014 to 2017. The data were analyzed using logistic regression analysis and processed using SPSS 18. The results showed that Retained Earning, Growth of Company, and Interest Coverage Ratio had a significant simultaneous effect on bond ratings. However, Retained Earning and Interest Coverage Ratio had a partial effect on bond ratings, while Growth of Company had no effect. This study implies that investors and bond issuers should pay attention to these financial ratios to make informed investment decisions.Highlights :

Financial ratios are essential tools for evaluating the health and performance of manufacturing companies.
Bond ratings are influenced by financial ratios such as Retained Earning, Growth of Company, and Interest Coverage Ratio.
Logistic regression analysis can be used to determine the simultaneous and partial effects of financial ratios on bond ratings, providing valuable information for investors making informed investment decisions.

Keywords: financial ratios, bond ratings, manufacturing companies, investment decisions, logistic regression analysis.
Stock Portfolio Risk and Return: Indonesia vs. China During Covid-19
Authors: Marini Agusti , Hariyanto Wiwit
Published: November 2023

This study aimed to compare the expected return and risk of stock portfolios in Indonesia and China during the Covid-19 pandemic using the Single Index Model. The study used a quantitative approach with a sample of IDX30 stocks listed on the Indonesian Stock Exchange and SSE50 stocks listed on the Shanghai Stock Exchange. The data were analyzed using the Single Index Model with Microsoft Excel 2010 and the independent sample t-test with SPSS 23. The results showed that four stocks in Indonesia and ten stocks in China met the criteria for forming an optimal stock portfolio using the Single Index Model. The study also found a difference in the expected return and risk of stock portfolios between Indonesia and China. This study implies that investors should consider the Single Index Model and the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic.Highlights :

The Single Index Model is an effective tool for forming optimal stock portfolios during the Covid-19 pandemic in Indonesia and China.
The study compares the expected return and risk of stock portfolios in Indonesia and China using the Single Index Model.
The study highlights the importance of considering the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic.

Keywords: stock portfolio, Single Index Model, Covid-19 pandemic, Indonesia, China.
Employee Productivity: Work Environment, Job Satisfaction, Compensation in Covid-19 Pandemic
Authors: Ahmad Vira Fitria Januar Asifah , Prapanca Detak
Published: November 2023

This study aimed to investigate the impact of work environment, job satisfaction, and compensation on employee productivity during the Covid-19 pandemic at PT. Fajar Putra Plasindo. The study used a quantitative approach with a sample of 40 production employees. The data were analyzed using multiple linear regression analysis with SPSS Statistics version 22. The results showed that work environment, job satisfaction, and compensation had a significant effect on employee productivity. This study implies that companies should pay attention to work environment, job satisfaction, and compensation to increase employee productivity during the Covid-19 pandemic.Highlights: 

The study aimed to investigate the impact of work environment, job satisfaction, and compensation on employee productivity during the Covid-19 pandemic.
The study used a quantitative approach with a sample of 40 production employees and analyzed the data using multiple linear regression analysis with SPSS Statistics version 22.
The results showed that work environment, job satisfaction, and compensation had a significant effect on employee productivity. This implies that companies should pay attention to these factors to increase employee productivity during the Covid-19 pandemic.

Keywords: Work environment, Job satisfaction, Compensation, Employee productivity, Covid-19 pandemi
Factors Influencing Client Loyalty in a Tax Consultant Office
Authors: Adhaniyah Melinda Rofiatul , Ernandi Herman
Published: November 2023

This study aims to investigate the influence of relationship quality, service quality, perceived value, and trust on client loyalty in a tax consultant office. The population of this study was 101, and the sample size was 38, selected using nonprobability sampling with the accidental sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 26. The results showed that relationship quality, service quality, perceived value, and trust had a significant positive effect on client loyalty. The findings of this study have implications for tax consultant offices to improve their relationship quality, service quality, perceived value, and trust to enhance client loyalty.
Highlights:

The study examines the impact of multiple factors on client loyalty in a tax consultant office.
The sample size of 38 was selected using nonprobability sampling with the accidental sampling method.
The findings suggest that improving relationship quality, service quality, perceived value, and trust can enhance client loyalty in tax consultant offices.

Keywords: relationship quality, service quality, perceived value, trust, client loyalty
Financial Decisions, Profitability, and Dividend Policy Impact on Firm Value: Evidence from IDX Quality 30 Companies
Authors: Ningrum Linda Novita , Prapanca Detak
Published: November 2023

This study aims to examine and analyze the influence of Financial Decisions, Profitability, and Dividend Policy on Firm Value in IDX Quality 30 companies listed on the Indonesian Stock Exchange from 2018 to 2020. Employing a quantitative associative approach, the research utilizes a sample of 20 companies comprising 60 financial reports over the specified period. Secondary data is analyzed using panel data analysis techniques. The findings indicate that Financial Decisions and Profitability significantly affect Firm Value in IDX Quality 30 companies during the study period. However, Dividend Policy does not have a significant impact on Firm Value in these companies. Collectively, Financial Decisions, Profitability, and Dividend Policy have a simultaneous influence on Firm Value in IDX Quality 30 companies listed on the Indonesian Stock Exchange from 2018 to 2020. This research underscores the importance of financial decision-making and profitability in enhancing firm value for investors and policymakers.Highlights : 

Influence of Financial Factors: This study investigates the impact of financial decisions, including capital structure and investment choices, along with profitability metrics on firm value, providing insights into the financial dynamics of IDX Quality 30 companies.

Dividend Policy Analysis: The research evaluates the role of dividend policy in shaping firm value, contributing to the understanding of the dividend practices' effectiveness in Indonesian stock market companies.

Investor and Policy Implications: The findings offer valuable implications for investors and policymakers, emphasizing the significance of prudent financial management and profitability for enhancing firm value in the Indonesian stock market context.

Keywords: Financial Decisions, Profitability, Dividend Policy, Firm Value, Indonesian Stock Exchange
Factors Affecting Employee Performance: A Quantitative Study
Authors: Rahmawati Erlina , Ubaidillah Hasan
Published: November 2023

This study aimed to examine the influence of work discipline, work ethos, and work environment on employee performance using a quantitative method. The study collected data from 169 production employees using a questionnaire and analyzed the data using SPSS 22. The results showed that work discipline, work ethos, and work environment have a significant impact on employee performance, and these factors have a simultaneous effect on employee performance. The study's implication is that companies should prioritize work discipline, work ethos, and work environment to improve employee performance. The study adds to the growing body of research on the importance of these factors in enhancing employee performance.

 

Highlight:

The study used a quantitative method to examine the impact of work discipline, work ethos, and work environment on employee performance.
The study collected data from 169 production employees using a questionnaire and analyzed the data using SPSS 22.
The results showed that work discipline, work ethos, and work environment have a significant impact on employee performance, and these factors have a simultaneous effect on employee performance. The study's implication is that companies should prioritize work discipline, work ethos, and work environment to improve employee performance.

Keywords: work discipline, work ethos, work environment, employee performance, quantitative method
Factors Influencing Employee Performance at CV Mulia Agung Sentosa
Authors: Arvia Susanti Rosa , Andriani Dewi
Published: November 2023

This quantitative study aimed to examine the influence of training, rewards, and incentives on employee performance at CV Mulia Agung Sentosa in Mojokerto. Data was collected through questionnaires and interviews from the entire population of 169 employees using a saturated sampling method. The data was analyzed using SPSS version 22 for windows. The results showed that training, rewards, and incentives had a significant effect on employee performance, both partially and simultaneously. The adjusted R Square value was 0.825 or 82.5%, indicating that employee performance was influenced by training, rewards, and incentives by 82.5%, while the remaining 17.5% was influenced by other variables. The findings suggest that companies should invest in training, rewards, and incentives to improve employee performance and increase productivity.
Highlight:

The study aimed to examine the impact of training, rewards, and incentives on employee performance.
Data was collected through questionnaires and interviews from the entire population of 169 employees using a saturated sampling method.
The results showed that training, rewards, and incentives had a significant effect on employee performance, both partially and simultaneously, indicating that companies should invest in these factors to improve productivity.

Keywords: employee performance, training, rewards, incentives, productivity.
Enhancing Employee Performance: The Impact of Transformational Leadership, Motivation, and Workload
Authors: Prawibowo Rezza Baharuddin , Prapanca Detak
Published: November 2023

This study investigates the influence of Transformational Leadership, Motivation, and Workload on employee performance in a sample of 55 respondents from the UD. Sinar Mas organization. Employing a non-probability sampling method with saturated sampling technique, the study utilizes multiple linear regression analysis to analyze the data. The findings demonstrate that Transformational Leadership, Motivation, and Workload all exert a positive and statistically significant impact on employee performance. This research underscores the importance of these factors in enhancing employee performance and provides valuable insights for organizations seeking to optimize their workforce's productivity.
Highlight:

This study explores the influence of Transformational Leadership, Motivation, and Workload on employee performance.
Employing multiple linear regression analysis on a sample of 55 respondents, it identifies a significant positive impact of these factors on employee performance.
The research offers valuable insights for organizations aiming to enhance workforce productivity.

Keywords: Transformational Leadership, Motivation, Workload, Employee Performance, Saturated Sampling.
Enhancing Employee Performance: The Impact of Quality of Work Life, Organizational Citizenship Behavior, and Work Motivation
Authors: Fadhlurahman Audi Sulthan , Prapanca Detak
Published: November 2023

This study employs a quantitative approach to investigate the causal relationships between Quality of Work Life (QWL), Organizational Citizenship Behavior (OCB), Work Motivation, and Employee Performance within a sample of 50 respondents from a tollroad operator. The findings reveal that QWL, OCB, and work motivation each have a significant positive impact on employee performance. These results underscore the importance of creating a conducive work environment, promoting positive organizational behavior, and motivating employees to achieve higher performance levels. This study contributes to the understanding of factors that drive employee performance and offers practical implications for organizations aiming to improve their workforce's effectiveness and productivity.
Highlights:

Quality of Work Life, OCB, and Work Motivation positively influence Employee Performance.
Quantitative approach used to analyze the causal relationships.
Practical implications for organizations seeking to enhance workforce effectiveness.

Keywords: Employee Performance, Quality of Work Life, Organizational Citizenship Behavior, Work Motivation, Causality
Compensation, Leadership, and Work Discipline: Influences on Employee Performance
Authors: Firdaus Ronald , Sumartik
Published: November 2023

This study investigates the impact of compensation and leadership on employee performance, with work discipline serving as an intervening variable. Using a saturated sample of 37 employees at an undisclosed organization, the research employs Partial Least Square analysis. The findings reveal that compensation and leadership both significantly influence work discipline and employee performance. Moreover, work discipline significantly affects employee performance. Notably, leadership exerts a significant influence on employee performance through work discipline, while compensation directly does not. These results underscore the critical role of leadership and compensation in shaping work discipline and, ultimately, employee performance, offering valuable insights for organizational management and human resource practices.
Highlights:

Compensation and Leadership Influence: Both compensation and leadership play pivotal roles in shaping work discipline and employee performance.

Work Discipline's Mediating Role: Work discipline acts as a significant intermediary in the relationship between leadership and employee performance.

Practical Implications: These findings have practical implications for organizations aiming to enhance employee performance through effective compensation strategies and leadership practices.

Keywords: Compensation, Leadership, Work Discipline, Employee Performance, Intervening Variable
Job Insecurity, Work Environment, and Job Satisfaction: An Investigation with a Mediating Role of Job Stress
Authors: Selan Denny Andrea , Abadiyah Rifdah
Published: November 2023

This quantitative study aims to investigate the impact of job insecurity and work environment on job satisfaction, with job stress serving as the mediating variable, within the context of a manufacturing company. Data were collected from 54 employees through questionnaire surveys. The findings reveal that job insecurity and work environment have a significant influence on job satisfaction, with work-related stress playing a significant mediating role. Interestingly, job insecurity and work environment do not directly affect job satisfaction, but their effects are mediated by job stress. These results shed light on the complex interplay of factors influencing job satisfaction and highlight the importance of addressing job stress to enhance overall employee well-being and satisfaction in the workplace.
Highlights:

Job stress mediates the relationship between job insecurity and work environment with job satisfaction.
Quantitative study conducted in a manufacturing company with 54 employee participants.
Findings emphasize the importance of addressing job stress to enhance employee well-being and satisfaction in the workplace.

Keywords: Job Insecurity, Work Environment, Job Satisfaction, Job Stress, Mediation
Catalysts of Customer Satisfaction: A Quantitative Analysis of Brand Image, Service Quality, and Store Atmosphere
Authors: Ardiansyah Firman , Lilik Indrayani
Published: November 2023

This research aims to investigate the impact of Brand Image, Service Quality, and Store Atmosphere on Customer Satisfaction in the context of Starbucks Coffee consumers at Suncity Mall Sidoarjo. Utilizing a quantitative approach, data was collected from 100 respondents through questionnaires. The analysis employed multiple linear regression with SPSS 18.0, revealing that Brand Image, Service Quality, and Store Atmosphere significantly influence Customer Satisfaction. These findings have important implications for businesses seeking to enhance customer satisfaction and loyalty through strategic management of these factors.
Highlights:

Influence of Key Factors: Investigates how Brand Image, Service Quality, and Store Atmosphere impact Customer Satisfaction.
Quantitative Approach: Employs a quantitative methodology with 100 respondents to analyze the relationships.
Practical Implications: Offers insights for businesses to enhance customer satisfaction and loyalty through strategic management.

Keywords: Brand Image, Service Quality, Store Atmosphere, Customer Satisfaction, Quantitative Study
Stock Prices in Banking: Profitability, Capital, Firm Value, and Company Size.
Authors: Wahyuni Tri , Nurasik
Published: November 2023

The study aimed to assess factors influencing stock prices in Indonesian banking firms from 2018-2020. Using quantitative methods with a sample of 15 companies from the Indonesia Stock Exchange, the research found that profitability positively and significantly affects stock prices. However, capital structure and firm value showed no direct impact. Firm size was identified as a positive and significant influencer of stock prices. Notably, firm size moderated the effect of firm value on stock prices, but it didn't moderate profitability or capital structure's impact on stock prices.
Highlights:

Profitability Matters: The study emphasizes that profitability has a positive and significant impact on stock prices, highlighting the crucial role of a company's financial performance in influencing investor perception and market valuation.

Size Does Matter: The size of a company plays a key role, with firm size demonstrating a positive and significant effect on stock prices. Additionally, firm size is identified as a moderator, influencing the relationship between firm value and stock prices.

Capital Structure's Limited Impact: Contrary to profitability and firm size, the study suggests that capital structure alone does not significantly affect stock prices. This finding underscores the nuanced nature of factors influencing stock market dynamics.

Keywords: Stock Price, Profitability, Capital Structure, Firm Value
Digital Dynamics: Nurturing Entrepreneurial Spirits in Accounting Students
Authors: Nur Aziz Rizky , Abidin Fityan Izza Noor
Published: November 2023

This research delves into the entrepreneurial aspirations of accounting students, exploring the impact of family environment, self-efficacy, and income expectations, with e-commerce as a moderating factor. Utilizing a sample of 66 respondents from Universitas Muhammadiyah Sidoarjo, data was gathered through questionnaires and processed using SmartPLS. The findings reveal significant positive influences: family environment, self-efficacy, and income expectations all contribute to entrepreneurial interest. Interestingly, e-commerce weakens the influence of family environment while bolstering the effect of self-efficacy on entrepreneurial intentions. Additionally, it diminishes the impact of income expectations on students' entrepreneurial pursuits. These insights provide crucial understanding for educators and policymakers, emphasizing the intricate interplay of personal, familial, and digital factors in shaping the entrepreneurial mindset among future accountants.Highlights :

Interconnected Influences: Family, self-efficacy, and income expectations significantly shape entrepreneurial interests among accounting students.
Digital Moderation: E-commerce acts as a moderating factor, weakening family influence while strengthening self-efficacy in entrepreneurial intentions.
Educational Implications: Insights inform educators and policymakers about the complex interplay of personal, familial, and digital factors, vital for nurturing entrepreneurial mindsets in future accountants.

Keywords:Entrepreneurship, Family Environment, Self-Efficacy, Income Expectations, E-Commerce
Exploring Financial Fraud in Indonesian Manufacturing: 2016-2019 Analysis
Authors: Dewi Noviana , Hariyanto Wiwit
Published: November 2023

This study aims to determine the effect of Financial Stability, External Pressure, Personal Financial Need, Financial Targets on Financial Statement Fraud with a Fraud Triangle Perspective in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverage Companies Listed on the IDX for the 2016-2019 Period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Financial Stability affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. External Pressure affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Personal Financial Need affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period.
Highlights:

Fraud Triangle Perspective: The study adopts a Fraud Triangle perspective, emphasizing the interplay of Financial Stability, External Pressure, and Personal Financial Need in contributing to Financial Statement Fraud among Food and Beverage Companies on the Indonesia Stock Exchange.

Sample Precision: With a purposive sampling method, the study meticulously selects 13 Food and Beverage Companies listed on the IDX for the 2016-2019 period, ensuring a focused examination of the chosen entities.

Key Findings: The research reveals significant associations, indicating that Financial Stability, External Pressure, and Personal Financial Need all play substantial roles in influencing Financial Statement Fraud within the specified timeframe for the selected companies on the Indonesia Stock Exchange.

Keywords: Financial Stability, External Pressure, Personal Financial Needs, Financial Targets , Fraud Financial Statements, Fraud Triangle
Leadership, Work Culture, and Job Stress Effects on Employee Performance: A Quantitative Study
Authors: Maftukhatul Dewi , Firdaus Vera
Published: November 2023

This research aims to investigate the impact of leadership, work culture, and job stress on employee performance in a total sampling of 100 respondents from a private organization. The study employs a quantitative approach, utilizing a multiple linear regression analysis with SPSS 22. The findings reveal that leadership has a positive and significant influence on employee performance, as does work culture. However, job stress, while positively related, does not exhibit significant effects on employee performance. These results provide valuable insights for organizations seeking to enhance employee performance through effective leadership and fostering a positive work culture.
Highlights:

Leadership positively influences employee performance.
Positive work culture is a significant factor in improving employee performance.
Job stress, while relevant, lacks significant impact on employee performance.

Keywords: Leadership, Work Culture, Job Stress, Employee Performance, Quantitative Study
Tax Avoidance in Manufacturing: Profitability, Leverage, Ownership, Size, and Age Impact
Authors: Anggraini Fitri Alfia , Ernandi Herman
Published: November 2023

This study aims to determine whether profitability, leverage, institutional ownership, firm size and firm age have an effect on Tax Avoidance. profitability, leverage, institutional ownership, company size and company age have an effect on Tax Avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2014 – 2017. The population in this study are manufacturing companies in the consumer goods industry sector which are actively traded and listed on the Indonesian Stock Exchange. Indonesia Stock Exchange 2014-2017 period. The research sample was taken using purposive sampling method which used multiple regression analysis with panel data approach. There are 8 companies used in the research sample. From the analysis of the results of the R test, it can be concluded that the R Square value is 0.769, this means that the influence of profitability, leverage, institutional ownership, company size and company age simultaneously influence tax avoidance by 76%.
Highlights:

Comprehensive Analysis: The study provides a thorough examination of key factors—profitability, leverage, institutional ownership, company size, and age—in relation to tax avoidance, offering a holistic view of their combined impact.

Significant Influence: With a robust R Square value of 0.769, the research underscores the substantial influence of the specified factors, collectively explaining 76% of the variance in tax avoidance among consumer goods manufacturing companies in Indonesia.

Methodological Precision: Employing a purposive sampling method and a panel data approach with multiple regression analysis, the study ensures a methodologically sound exploration of the chosen companies within the specified timeframe on the Indonesia Stock Exchange.

Keywords: Profitability, Leverage, Institutional ownership, Company size, Company age, Tax avoidance
Comparison Of The Number Of Leukocytes, Lymphocytes, Monocytes and Neutrophils In Patients with Infectious and Non-Infectious Febriles
Authors: Shofaroh Nadiyatul Husna , Ardiansyah Syahrul
Published: November 2023

The examination parameters used to detect febris are leukocytes (WBC), erythrocytes (RBC), hemoglobin (Hb), hematocrit, and platelets. Leukocyte examination is very important to detect the cause of febris. The purpose of this study was to determine the comparison of the number of leukocytes, lymphocytes, monocytes, and neutrophils in patients with infectious and non-infectious febris. This study used a laboratory experimental research design, with quantitative methods. The research subjects were febris patients aged 0-5 years with a total of 60 patients. Data showing a significance value of p=0.000 (p<0.05) means that there is a comparison between the number of infectious and non-infectious febris leukocytes and the number of monocytes shows a significance value of p=0.003 (p<0.05) means that there is a comparison between the number of monocytes of infectious and non-infectious febris patients. While the number of lymphocytes showed a significance value of p=0.482 (p>0.05) meaning that there was no comparison between the number of lymphocytes with febris infection and non-infection, and the number of neutrophils showed a significance value of p=0.287 (p>0.05) meaning that there was no comparison between the number of neutrophils with febris infection and non-infection. Conclusion on the examination of the number of leukocytes, lymphocytes, monocytes, and neutrophils in infectious and non-infectious febris patients, there is a comparison in the number of leukocytes and monists between infectious and non-infectious febris patients.
Highlight:

Leukocyte exams crucial for febrile diagnosis.
Variances in leukocyte and monocyte counts aid distinction.
Unique cell count patterns reveal infection types.

Keyword: Febris, Leukocytes, Lymphocytes, Monocytes, Neutrophils
Isoxazolidine Derivatives Exhibit Selective Antitumor Activity Against Breast Cancer Cells
Authors: Eneama Wijdan Abbas , Salman Husam Hamza , Mousa Mazin N`adhim
Published: November 2023

Breast cancer, a leading cause of cancer-related mortality in women, necessitates effective therapeutic interventions. Heterocyclic compounds, prevalent in FDA-approved pharmaceuticals, play a pivotal role in drug development. This study focuses on isoxazolidine derivatives, a subgroup of nitrogen and oxygen-containing heterocycles, known for their potential in antitumor applications. A series of novel isoxazolidine compounds were synthesized and evaluated for their anticancer efficacy using MTT assays against MCF-7 and HdFn cell lines, alongside normal cells. Structural elucidation employed FT-IR, 13C-NMR, 1H-NMR, and E-I mass spectroscopy. Results revealed compound (IZ3) with an IC50 value of 32.49 µg/ml, demonstrating notable antitumor activity in MCF-7 cells compared to HdFn. Notably, compounds (IZ1 and IZ2) exhibited IC50 values of 64 µg/ml and 128 µg/ml, respectively. These findings underscore the potential of isoxazolidine derivatives as promising candidates for targeted breast cancer therapies, warranting further investigation in preclinical models and clinical trials.
Highlight:

Novel Isoxazolidine Compounds: Synthesized and Evaluated
Selective Antitumor Activity: Demonstrated in MCF-7 Breast Cancer Cells
Promising Therapeutic Candidates: Isoxazolidine Derivatives for Targeted Breast Cancer Therapy

Keyword: Breast cancer, Isoxazolidine Derivatives, Antitumor Activity, Heterocyclic Compounds, Drug Development
Pandemic-Era Grade 3 Numeracy: Strategies for Arithmetic Operations
Authors: Salshabila Irdiana Septi , Wardana Mahardika Darmawan Kusuma
Published: November 2023

This qualitative study investigates the numeracy ability of 41 grade 3 elementary school students from Geluran II State Elementary School in completing addition and subtraction arithmetic operations during the pandemic era. Data was collected through tests and interviews, and analyzed using Miles and Huberman's model for data reduction, presentation, and conclusion drawing. Results revealed that students employed diverse strategies in performing arithmetic operations, but not all strategies led to correct solutions. While students explained the steps well, errors occurred when the initial mathematical statement was presented inaccurately. This study emphasizes the significance of understanding students' individual approaches and errors in arithmetic problem-solving, shedding light on crucial implications for teaching and learning mathematics in challenging circumstances.
Highlights:

Differentiated Approaches: Grade 3 students exhibited diverse strategies in solving arithmetic operations.
Error Identification: Students' ability to explain steps correctly but make errors in the initial mathematical statement.
Pandemic Impact: Understanding numeracy abilities during the pandemic highlights implications for mathematics education.

Keywords: Numeracy, Grade 3 Students, Pandemic Era, Arithmetic Operations, Strategies
Finger Puppet Media Boosts Preschool Speaking Skills: Research Findings
Authors: Jannah Alfun Nisa’ Ahlul , Aulina Choirun Nisak
Published: November 2023

This study aimed to investigate the efficacy of finger puppet media in improving the speaking abilities of children aged 3-4 years in a playgroup setting at KB 'Aisyiyah 02 Maduran, Lamongan Regency. Employing the Classroom Action Research approach over two cycles, the research involved three stages: pre-cycle, cycle I, and cycle II. Through the use of finger puppets, teachers encouraged children to engage in verbal expression, question-asking, and storytelling, making the learning experience enjoyable and captivating. The results demonstrated significant progress, with the overall speaking skill value increasing from 35.54% in the pre-cycle to 80.56% in cycle II. This study highlights the potential of finger puppet media in promoting effective communication skills among young children, providing valuable implications for early childhood education and language development.
Effect of Star Board Rewards on Learning Motivation of 4-5 Year-Old Children: A Quantitative Experimental Study
Authors: Alfirdaus Raudlotul Jannah , Wahyuni Akhtim
Published: November 2023

This study investigates the impact of providing star board rewards on the learning motivation of children aged 4-5 years in Kindergarten Aisyiyah 09 Kranji Lamongan. Using a quantitative experimental approach with a typo one group pretest-posttest research design, the research was conducted in an experimental class comprising 13 students. A motivational questionnaire with 16 questions was used as the assessment instrument, and data collection occurred through pretest and posttest evaluations. The data were analyzed using paired sample t-test, revealing a significant increase in the average value of children's learning motivation by 35.1% from the pretest value to 44.1% in the posttest. Consequently, the findings indicate that giving star board rewards positively influences children's learning motivation (p < 0.05). The implications of this research contribute to our understanding of effective teaching strategies and provide valuable insights for educators and policymakers seeking to enhance children's learning motivation in early education settings.
Highlight:

The study examines the impact of star board rewards on learning motivation in young children.
A quantitative experiment with a typo one group pretest-posttest design was used for data collection.
Significant improvement in children's learning motivation was observed after the implementation of star board rewards.

Keyword: Star Board Rewards, Learning Motivation, 4-5 Years Old, Kindergarten, Quantitative Experiment
Unveiling Thesis Pursuit: Self-Efficacy's Resilience against Academic Anxiety
Authors: Zain Nurisma Putri , Rusyid Affandi Ghozali
Published: November 2023

This study addresses the pervasive issue of academic anxiety among undergraduates completing their theses, focusing on the Faculty of Psychology and Education at a prominent university. With a sample of 200 students, drawn using accidental sampling, the research explores the relationship between self-efficacy and academic anxiety. Self-efficacy was measured using a scale encompassing magnitude, strength, and generality, while academic anxiety was assessed through emotional, cognitive, and physical dimensions. Employing Rank Spearman correlation and SPSS 25.0, the analysis revealed a significant negative correlation (ρxy = -0.186, p < 0.05), underscoring the inverse connection between self-efficacy and academic anxiety during thesis work. These findings emphasize the potential of bolstering self-efficacy to mitigate academic anxiety, offering insights for educational institutions and practitioners to foster more confident and less anxious thesis pursuits.

Highlights:

Significant Relationship: The study uncovers a noteworthy negative relationship (ρxy = -0.186, p < 0.05) between self-efficacy and academic anxiety among students engaged in thesis work.
Multi-Dimensional Assessment: Self-efficacy and academic anxiety were assessed through scales encompassing various dimensions, offering a comprehensive perspective on the interplay between these factors.
Implications for Education: The findings underscore the potential of enhancing self-efficacy to alleviate academic anxiety during thesis pursuits, suggesting practical strategies for educational institutions to better support students in their research endeavors.

Keywords: Academic anxiety, Self-efficacy, Thesis completion, Undergraduate students, Correlation.
Remote Work, Intrinsic Motivation, and Job Satisfaction: Unveiling the Nexus in Contemporary Organizations
Authors: Marchelinda Niken , Abadiyah Rifdah
Published: November 2023

This quantitative study investigates the intricate relationship between remote work arrangements, non-physical work environments, intrinsic motivation, and job satisfaction, with a focus on CV Berca Putra Delta. Data from 66 respondents were collected through questionnaires, augmented by secondary data such as company profiles and organizational structure. Employing PLS software version 3.0, the study evaluates convergent validity, discriminant validity, reliability, and R-square values. Hypothesis testing incorporates Path Coefficient and Indirect Effect analyses. The findings shed light on the multifaceted dynamics of contemporary work settings, offering valuable insights for global scholars and organizations seeking to optimize employee satisfaction in an evolving professional landscape.
Highlights: 

The study explores the impact of remote work on job satisfaction.
Intrinsic motivation is analyzed as a key driver of employee well-being.
Quantitative research methods are employed to assess these relationships.

Keywords: Remote Work, Intrinsic Motivation, Job Satisfaction, Non-Physical Work Environment, Quantitative Research
Enhancing Transparency and Accountability: Mosque Financial Information Systems at the Great Mosque of Sidoarjo
Authors: Rahma Nabila Novilia , Rahmawati Imelda Dian
Published: November 2023

This qualitative research study investigates the role of a financial information system in promoting transparency and accountability within the takmir of the Great Mosque of Sidoarjo. Employing a descriptive research approach, data was gathered through surveys, interviews, and observations. The results demonstrate that the implementation of financial information systems effectively enhances transparency and accountability in managing finances for non-profit entities. Notably, the mosque's website facilitates the creation of financial reports, serving as evidence of financial accountability. Moreover, the open access to financial information
Highlight:

Efficient Financial Reporting: The mosque's website streamlines financial reporting processes, promoting transparency.
Open Access Information: The study underscores the significance of open access to financial information on the mosque's information board.
Enhanced Accountability: The research reveals how financial information systems contribute to improved accountability within non-profit entities.

Keywords: Mosque, Financial Information System, Transparency, Accountability, Non-profit Entities