bluuebunny/crossref_metadata_2025 huggingface dataset:
Investigation of Self-handicapping Behaviours Among Preservice Teachers of EFL
Authors: Uygun Emre , Inal Sevim
Published: July 2024

While self-handicapping has been extensively studied in the literature, there is limited research in the field of teaching English as a foreign language (EFL). This current study addresses this gap by investigating self-handicapping behaviours among EFL preservice teachers at a state university. The research focused on examining the frequency of self-handicapping behaviours among participants and identifying the factors influencing these. This quantitative study utilized a survey design and involved 106 participants who completed the abridged Self-Handicapping Scale. The descriptive statistics of the responses revealed a moderate level of self-handicapping among preservice teachers, with procrastination and insufficient study habits being the most common behaviours. To identify the factors affecting self-handicapping, various inferential analyses were conducted. Independent samples t-tests were employed to assess the impact of gender and grade, neither of which yielded statistically significant differences. However, there was a notable statistical significance in the participants’ GPA categorizations, as determined by ANOVA, and their external self-handicapping behaviours. Additionally, Pearson correlation analyses indicated a negative relationship between overall self-handicapping and achievement levels. Furthermore, participants’ self-reported achievement levels were found to be significant factors in the manifestation of self-handicapping behaviours. The findings of this study corroborate the results of similar research in the field.
Yabancı Dil Olarak Türkçe Öğretiminde “Bir Firar” Adlı Öykünün Metindilbilimsel Sadeleştirilmesi: A2 Düzeyi
Authors: Kalın Salı Mesout , Kalın Salı Melek
Published: July 2024

Bu çalışma özgün bir metnin yabancı dil olarak Türkçe öğretimi temel dil seviyesine (A2) yönelik metindilbilimsel bir yaklaşımla sadeleştirilmesini amaçlamaktadır. Kapsam dâhiline alınan metin, canlı bir Türkçe kullanılarak halk dili ve folklor unsurlarına yönelik bir üslup barındırmasından dolayı “Firar” adlı öykü olarak belirlenmiştir. Araştırma sürecinde metin, genellikle cümle kısaltma, kelime ekleme, çıkarma ve değiştirme gibi “yüzeysel” yapıya sahip olan geleneksel sadeleştirme yöntemi yerine metnin küçük ölçekli yapısındaki bağlaşıklığı sağlayan “yineleme”, “eşdizimlilik”, “gönderim (artgönderim, öngönderim)”, “değiştirim”, “eksilti”, “bağlaçlar”, “koşutluk”, “örgeler ve izlek”, “sezdirimler ve çıkarsamalar”, “dilbilgisel eylem zamanları” ve metnin büyük ölçekli yapısındaki bağdaşıklığı sağlayan “metnin başlığı”, “metnin konusu”, “metnin amacı”, “metnin anahtar sözcükleri”, “olay ve durum örgüsü”, “anlatıcı ve metin kişileri”, “zaman”, “uzam (mekân)”, “kesitleme”, “anlatının oluşumu” ve “biçem” alt başlıkları ele alınarak sadeleştirilmiştir. Bu sadeleştirme aşamaları, mevcut çalışmanın Yabancı Dil Olarak Türkçe Öğretimi (YDTÖ) alanında metin sadeleştirmeye yönelik bir prosedür oluşturabilmesi açısından detaylı bir şekilde verilerek açıklanmaya çalışılmıştır. Sonuç olarak dil öğretiminde özellikle kültürel unsurların önemi gözetilerek kullanılabilecek özgün bir metnin hem yabancı dil öğretimi dil düzeylerine uygun hem metindilbilim parametrelerine dayalı şekilde belli bir sistematik dâhilinde A2 dil düzeyine yönelik sadeleştirilmesi gerçekleştirilmiştir. Bu çalışmanın, özellikle YDTÖ alanına yönelik sadeleştirmelerde izlenebilecek bir prosedür oluşturması açısından da önem arz ettiği söylenebilir.
INSTRAGRAM COMO FERRAMENTA DE DISSEMINAÇÃO DE CONTEÚDO EM PATOLOGIA GERAL
Authors: Tokumoto Thais , Ferreira João Vitor Nunes , Guimarães Gabriel Mendes Moura Ossola , Cardoso João Felipe Rito , Redondo Patricia Albuquerque Garcia , Moreira Lio , Lima Luciana Moreira
Published: July 2024

A revolução digital transformou a disseminação de conhecimento, e o Instagram se destaca como uma plataforma eficaz na educação em patologia geral. Essa adaptação reflete a necessidade crescente de tornar o conhecimento acessível. Tradicionalmente restrito, o ensino da patologia geral encontrou no Instagram uma oportunidade para compartilhar visualmente conceitos complexos. Objetivo: Descrever o uso do Instagram para disseminação de conteúdos de Patologia Geral, facilitando o estudo e aprofundando o aprendizado nessa disciplina. Metodologia: O perfil @patologia.unirio no Instagram foi criado para postagens semanais e stories diários, abordando temas específicos da disciplina. Fotos de peças macro e microscópicas, descrições de lâminas, conceitos teóricos e interação com a audiência foram enfatizados. Todas as postagens foram aprovadas pela equipe, garantindo compreensão, ética e fácil entendimento. Resultados: O perfil possui atualmente 233 seguidores, com 226 stories e 18 publicações no total no feed. A interação com quizzes diários atingiu 68,9% de acertos, indicando envolvimento eficaz. Foram observadas 484 interações na forma de curtidas nos conteúdos postados. Conclusões: O estudo destaca o Instagram como ferramenta inovadora para facilitar o estudo em Patologia Geral. O perfil @patologia.unirio atrai seguidores engajados e democratiza o acesso ao conhecimento, representando um avanço significativo para uma educação mais inclusiva e dinâmica na área da saúde. O sucesso do perfil até agora indica um potencial contínuo na disseminação do conhecimento em Patologia Geral. Além disso, o perfil democratizou o acesso ao acervo de lâminas e peças da Patologia Geral da UNIRIO, alcançando audiência global. Essa abordagem inovadora pode se tornar uma ferramenta valiosa para ensino e disseminação da patologia geral.
Understanding pancreatic disorders: Acute and chronic pancreatitis, pancreatic cancer and diabetes: A mini-review on a few of the most common pancreatic disorders
Authors: YRKM Sai
Published: July 2024

This mini-review provides an overview of pancreatic disorders, including acute and chronic pancreatitis, pancreatic cancer, and diabetes. The pancreas plays a crucial role in the digestive and endocrine systems of the body, producing enzymes that aid digestion and hormones that regulate blood sugar levels. Acute pancreatitis is a sudden and severe inflammation of the pancreas, often caused by gallstones or excessive alcohol consumption, and requires hospitalization, pain management, and intravenous fluids to support the pancreas. Chronic pancreatitis is a long-term inflammation of the pancreas that may lead to permanent damage and impairment of digestive function. Pancreatic cancer is a malignant tumor that forms in the pancreas and is often difficult to detect and diagnose in its early stages. Treatment for pancreatic cancer may include surgery, chemotherapy, and radiation therapy, depending on the type and stage of the cancer. Diabetes is a metabolic disorder that affects the body’s ability to produce or use insulin, and there are two main types of diabetes: type 1 and type 2. Type 1 diabetes is usually diagnosed in children and young adults and requires lifelong insulin therapy, while type 2 diabetes can often be managed with lifestyle modifications and medication.
Quantification of fluorescence intensity of antisense constructs within Bodo saltans and its intracellular symbiont v1
Authors: Held Marie , Ahrar Mastaneh , DD Hurst Gregory , Chrostek Ewa
Published: July 2024

The purpose of this Protocol is to quantify the intensity of fluorescence resulting from antisense molecules within a microeukaryote Bodo saltans and its intracellular symbiont Candidatus Bodocaedibacter vickermanii1 following incubation. This protocol is specific to two-channel fluorescent images of objects contained within larger objects. It can be used directly to analyse images of objects of similar size. The images were recorded using a confocal laser scanning microscope as single focal plane images, containing three channels: 1) fluorescent antisense molecule, 2) DAPI, 3) transmitted light. The antisense molecule intensity in channel 1 is to be measured. The DAPI channel allows the segmentation of both, the B. saltans nucleus and the symbionts. The transmitted light channel is used for general reference. This Protocol.io contains two sample files (.czi), which open in Fiji and can be re-analyzed using the steps described here. A separate word file with all the steps listed can also be found attached to this Protocol.io.
Dynamics of indicators of the vascular membrane of the ciliary body in predicting the risk of diabetic retinopathy in pregnant women with diabetes mellitus
Authors: Khomiakova Elena N. , Afanaseva Anna A. , Loskutov Igor A.
Published: July 2024

BACKGROUND: According to statistics, microvascular complications of diabetes mellitus are registered in a third of patients during their lifetime, and diabetic retinopathy is the main cause of irreversible blindness in people of reproductive age. Changes in the vascular membrane of the eye in patients with diabetes mellitus are currently being studied as predictors of the progression of diabetic retinopathy. Further study of changes in the vascular membrane in pregnant women with type 1 and type 2 diabetes may help in identifying criteria for the manifestation and progression of diabetic microangiopathy.
AIM: To develop a methodology for predicting the risk of diabetic retinopathy progression by analyzing the dynamics of the state of the vascular membrane of the ciliary body.
METHODS: The study was conducted in each trimester of pregnancy. A pregnant patient with confirmed diabetes mellitus 1 or diabetes mellitus 2 underwent a comprehensive ophthalmological examination, including visometry with maximally corrected visual acuity, tonometry, biomicroscopy of the anterior segment of the eye, ophthalmoscopy under conditions of drug-induced mydriasis (phenylephrine) with a high-diopter lens (78–90 D), and optical coherence tomography of the anterior and posterior eye segments.
RESULTS: With an increase in the thickness of the vascular layer of the ciliary body by ≥10% at one or more points compared with the study conducted in the first trimester of pregnancy, the patients exhibited diabetic retinopathy progression during subsequent routine examinations. Quantitative analysis of the vascular layer of ciliary body revealed the transition of diabetic retinopathy to its next stage; however, photoregistration of the fundus did not show obvious signs of transformation into another stage of the disease.
CONCLUSION: Dynamic examination of the thickness of the vascular layer of the ciliary body during gestation and its increase by 10% from the initial one enables prediction of progression of diabetic retinopathy to the next stage.
Outpatient regenerative therapy of a chronic diabetic foot ulcer with exposed bone surface
Authors: Pavlova Olga V. , Kalsin Vladimir A. , Konoplyannikov Mikhail A. , Kuznetsova Sofia M. , Baldin Victor L. , Sukhanova Yulia S. , Smirnov Alexander V. , Baklaushev Vladimir P. , Ivanov Yuri V.
Published: July 2024

BACKGROUND: Treatment of deep chronic wounds with the bone tissue involvement against the background of lower limb atherosclerosis and diabetic foot syndrome does not fit any reasonable hospital stay duration and at the same time has no effective outpatient methods. Therapy with conditioned medium derived from human mesenchymal stem cells (CM-MSC) may be a solution for this problem.
CLINICAL CASE DESCRIPTION: Patient F., 77-year-old, arrived for an outpatient treatment of local necrosis in the area of the 1st toe of the left foot in April, 2022. The main diagnosis: Peripheral arterial disease of the lower extremities. Multifocal atherosclerosis. Occlusion of the superficial femoral and popliteal arteries, diffuse lesions of the lower leg arteries on the left. Chronic arterial insufficiency of the 4th degree. Attempts of revascularisation of the left lower limb. Limited gangrene (Wagner IV) of the 1st toe of the left foot. Associated diseases: insulin-dependent type 2 diabetes mellitus (for more than 30 years). Diabetic polyneuropathy. Diabetic foot syndrome, neurotrophic form. Local treatment was performed by the microsurgical debridement of the affected surface in combination with the method of multilayered dressings, according to the previously patented technology. The microsurgical treatment of the bone surface in the wound area was carried out with the use of CM-MSC. Positive dynamics in the form of a partial closure of the bone fragment with soft tissue was observed on the sixth month of therapy. The complete closure of the open bone fragment was observed in 12 months from the beginning of the outpatient treatment.
CONCLUSION: The developed method of treatment using CM-MSC can be effective for chronic wounds with open bone surfaces.
Multiparametric magnetic resonance imaging and magnetic resonance imaging fusion-guided biopsy for the diagnosis of prostate cancer: current status
Authors: Testini Valentina , Eusebi Laura , Guerra Francesco Saverio , Giannubilo Willy , Di Biase Manuel , Russo Annunziata , Guglielmi Giuseppe
Published: July 2024

This review explains the role of multiparametric magnetic resonance imaging, particularly in prostate biopsy, in the detection of prostate cancer. The use of multiparametric magnetic resonance imaging in the diagnosis of prostate cancer has also allowed its use in magnetic resonance imaging-guided biopsies, which according to many studies present high sensitivity and specificity in early diagnosis and staging, in patients with persistently high prostate-specific antigen levels despite previous negative prostate biopsies, and in the follow-up of patients under active surveillance.
To perform a targeted prostate biopsy, three types of magnetic resonance imaging guidance are available: cognitive fusion, direct magnetic resonance imaging-guided biopsy performed within a tomograph (in-bore biopsies), and software coregistration of stored magnetic resonance images with real-time ultrasound using a fusion device, with multiparametric magnetic resonance imaging findings digitally overlaid on real-time transrectal ultrasound images for targeted biopsy.
Each method has its advantages and disadvantages. Magnetic resonance imaging-targeted biopsy improves the quality of histological results compared with other approaches, with approximately 90% correct detection of significant index lesions. Correct staging allows the selection of the best therapeutic options, adequate evaluation of the prognosis, and reduction of the incidence of new biopsies and complications. The current objective is to make magnetic resonance imaging-guided biopsy increasingly available and standardize the technique to minimize inter-operator variability depending on the available system.
Pengembangan Panduan Permainan Simulasi Ular Tangga untuk Mencegah Prokrastinasi Akademik Siswa SMK
Authors: Flurentin Elia , Hamibawani Sausanuz Zakiyyah
Published: July 2024

Abstract: Time discipline is one of the habits that vocational high school students must own. Currently, many vocational high school students have academic procrastination and choose to spend their time doing less valuable activities. This study aims to develop a snakes and ladders simulation game guide to reduce academic procrastination for vocational high school students. This study used the Research and Development model from Borg and Gall, which was adapted into seven steps, namely: data collection, planning, product development, testing, revision based on the results of expert testing, testing of prospective product users, and final product revision. The results of expert tests and tests of prospective product users were analyzed using the average formula. Based on the results of the validity index of the guidance and counseling expert test, learning media, and potential users of the product, it shows very high criteria. It meets very appropriate, useful, easy, and interesting acceptability so that the product is declared very feasible. It can be used to implement group guidance services to prevent academic procrastination.
Abstrak: Disiplin waktu merupakan salah satu kebiasaan yang harus dimiliki oleh siswa sekolah menengah kejuruan. Sayangnya, saat ini banyak siswa sekolah menengah kejuruan yang memiliki prokrastinasi akademik atau tidak memanfaatkan waktu belajar dengan baik dan memilih untuk menghabiskan waktu dengan melakukan kegiatan kurang berguna. Penelitian ini bertujuan untuk mengembangkan panduan permainan simulasi ular tangga untuk mengurangi prokrastinasi akademik siswa sekolah menengah kejuruan. Penelitian ini menggunakan model Research and Development dari Borg dan Gall yang diadaptasi menjadi tujuh langkah yaitu: pengumpulan data, perencanaan, pengembangan produk, uji coba, revisi berdasarkan hasil uji ahli, uji calon pengguna produk, revisi akhir produk. Hasil uji ahli dan uji calon pengguna produk dianalisis menggunakan rumus rata-rata. Hasil indeks validitas uji ahli bimbingan dan konseling, media pembelajaran serta calon pengguna produk, menunjukkan kriteria sangat tinggi dan memenuhi akseptabilitas sangat tepat, sangat berguna, sangat mudah, dan sangat menarik sehingga produk dinyatakan sangat layak dan dapat digunakan dalam pelaksanaan layanan bimbingan kelompok untuk mencegah prokrastinasi akademik.
Contribution of Learning Interest, Self-Efficacy, Peer Support and Learning Motivation to Students' Learning Independence
Authors: Al-Labibah Furqon Wida Mazyda , Ramli M , Atmoko Adi
Published: July 2024

This research aims to determine the contribution of learning interest, self-efficacy, peer support, and learning motivation to students’ learning independence. Employing a correlational research design, the study involved 100 students from two different junior high schools located in Malang, Indonesia. Data were collected through a structured questionnaire designed to measure each of the variables. The analysis revealed that each of the factors learning interest, self-efficacy, peer support, and learning motivation significantly contributes to students' learning independence. Furthermore, the collective influence of these factors underscores the importance of fostering a supportive learning environment that enhances student engagement, confidence, and motivation. These findings suggest that educational strategies aimed at increasing interest, bolstering self-efficacy, encouraging peer support, and motivating students can effectively promote greater learning independence, ultimately leading to improved educational outcomes. This study adds to the growing body of literature on the factors influencing student independence and provides practical insights for educators and policymakers.
Front Matter
Authors: Law Review Indiana
Published: July 2024

Includes Dedication to Gerald L. Bepko.
Front Matter
Authors: Law Review Indiana
Published: July 2024

Includes Dedication to G. Kent Frandsen.
Back Matter
Authors: Law Review Indiana
Published: July 2024

Includes Contributor Index and Table of Cases.
Front Matter
Authors: Law Review Indiana
Published: July 2024

Includes David A. Funk c.v. and Tribute "Two Lives in Law" by David A. Funk.
Front Matter
Authors: Law Review Indiana
Published: July 2024

Includes Tribute to Ken Stroud by James W. Torke.
Detection and Calculation of Stomatal Density Using YOLOv5: A Study of High-Yielding Patchouli Varieties
Authors: Qur’ania Arie , Herdiyeni Yeni , Kusuma Wisnu Ananta , Wigena Aji Hamim , Suhesti Sri
Published: July 2024

Stomatal density influences plant photosynthesis, transpiration, and secondary production like fruit and oil. It could serve as a selection criterion for developing plant varieties. The genetic diversity of patchouli is still relatively limited owing to a lack of flowering and fruiting; therefore, genetic variability is also limited. One approach to overcoming this problem is to collect plants from specific regions, called accessions, to identify potential varieties capable of producing abundant and high-quality patchouli oil. Parameters such as stomatal density were evaluated during this process. Conventional manual calculations have inherent drawbacks, including time constraints, low precision, and susceptibility to bias. Therefore, automated methods are essential for stomatal detection models and counting calculations based on deep learning. The dataset consisted of 100 and 400 microscopy images split at a ratio of 8:2 for the training and testing data, respectively. A stomata detection model using YOLOv5 achieved precision, recall, and F1−Score of 0.88 each. The accuracy of the stomata calculation on the test data was 97%. This result demonstrates the ability of the model to calculate the stomatal density in microscopy images.
Importance of food forensics and its mandatory implications in health safety and compliance
Authors: Banerjee Swapan
Published: July 2024

Food forensics is crucial due to the risk of foodborne illnesses caused by bacteria, toxins, pesticides, and other pollutants. Traditional detection techniques like microscopy, nucleic acid analysis, and immunoassays are used, but array-based sensing approaches are gaining popularity due to their reliability and accuracy. Advances in multivariate analytical techniques and machine learning-based methodologies allow for rapid and reliable food testing. Food forensics have a significant role in detecting and identifying food pollutants, ensuring the safety of the global food supply. Adulteration, the intentional contamination of food with substandard or inexpensive chemicals, can lead to long-term poisoning, illnesses, and even deaths. Accreditation is essential for food forensics, which involves rigorous auditing by internationally registered bodies to ensure quality compliance. The study explored food forensics, a scientific procedure identifying authentic and counterfeit food items through chemical analysis. It highlighted the literature concerned about the risk of adulteration in locally sourced products and how mass spectrometry enhances reliability, information, and analysis compared to conventional methods.
Regeneration of muscle tissue of the external anal sphincter in experimental androgen deficiency
Authors: Pronina A. S. , Suvorova G. N. , Bovtunova S. S.
Published: July 2024

The aim of the study was to estimate the dynamics of reactive changes and regeneration processes of the muscle tissue of the external anal sphincter in rats under conditions of physiological norm and with androgenic insufficiency. Material and methods. The study was carried out on 40 mature laboratory male rats, which were divided into 3 groups: 1 – intact control group; 2 – control group, with damage to the external anal sphincter in animals with physiological testosterone levels and 3 – experimental, with simulated postnatal hypogonadism and damage to the sphincter. To assess reparative regeneration, material after damage was taken on days 3, 5, 7, 14, 21 and 30. Histological sections were stained with hematoxylin and eosin, as well as IHC-staining using monoclonal antibodies to the cell proliferation marker ki-67. Ultramicroscopic preparations were obtained according to standard preparation protocols. Digital data obtained during the morphological study were subjected to statistical processing. Results. Morphological changes that occur in muscle tissue against the background of androgen deficiency are more pronounced than with physiological testosterone levels. This manifests itself in more intense interstitial edema, prolongation of muscle fibers destruction and processes of post-traumatic inflammation. As a result, in the experimental group the formation of new muscle fibers slows down, and the wound space is filled with scar connective tissue, the volume of which is 10% greater than with physiological testosterone levels. Conclusion. Against the background of androgen deficiency, the mechanisms of reparative regeneration of the muscle tissue of the external anal sphincter are not violated, however, hypogonadism is a factor that enhances inflammatory processes and inhibits the process of muscle tissue recovery.
The effect of microgravity on mast cells as a multifunctional element of the immune system
Authors: Zhukov A. A. , Alexeeva N. T. , Sokolov D. A. , Kvaratskheliya A. G. , Nagovitsin A. K.
Published: July 2024

The presented literature review is devoted to the problem of the influence of one of the space flight factors – microgravity on various elements of the immune system, in particular, mast cells (MCs). MCs are one of the parts of innate immunity. They are located in tissues almost everywhere, mainly in close proximity to blood vessels and nerves. Their numbers predominate in organs and tissues located on the border with the external environment. MCs are among the first to interact with invading pathogens. Activation of MCs leads to the release of a wide range of biologically active substances, such as heparin, histamine, chymase, tryptase, leukotrienes LTB4, LTD4, PDG2 and PAF, cytokines IL-10, IL-8, IL-5, IL-3, IL-1 , GM-CSF, TGF-β, VEGF and tumor necrosis factor TNF-α. MCs contribute to the development of allergies, cardiovascular and oncological pathologies, diseases of the respiratory system, and gastrointestinal tract. Numerous factors of spaceflight, such as microgravity, have a negative impact on the immune system. This effect affects the entire development process of immune cells (macrophages, monocytes, neutrophils, T and B lymphocytes, dendritic cells and NK cells), including their proliferation, differentiation, activation, and metabolism. Data is provided that the effect of microgravity on MCs manifests in increased apoptosis, decreased proliferation, as well as disruption of degranulation and secretion of cytokines. Morphofunctional changes in immune cells, including MCs, under microgravity conditions correlate with changes that occur in other mammalian cells and include the induction of apoptosis, changes in the cytoskeleton, disturbances in signaling pathways, cell differentiation, growth, proliferation, migration and adhesion.
Digital Transformation in Accounting: Navigating the Future of the Profession Through Systematic Review and Meta-analysis
Authors: Juniardi Ekki , Maha Putra Donny
Published: July 2024

This research conducts a systematic literature review using the PRISMA framework to examine the impact of digital technology on the accounting profession, focusing on its implications for the training and practice of future accountants. Central themes explored include Big Data, data analytics, artificial intelligence, blockchain technology, and the integration of these technologies into accounting education and practice. The review analyzes studies published between 2019 and 2023, emphasizing the need for future accountants to adapt to significant technological advancements. Key findings highlight the importance of developing skills in questioning, critical thinking, data analysis, and effective communication to utilize digital technologies effectively. The study also reveals a shift in the accounting curriculum toward integrating contemporary skills like sustainability, technology issues, and ethical considerations in response to the evolving demands of the profession. A gap between theoretical research and practical application is identified, suggesting the need for empirical studies on the real-world implementation of digital technologies in accounting. The research concludes that future accountants must be adept in both new technologies and traditional accounting principles, advocating for a balanced and forward-looking approach in accounting education. The study provides recommendations for future research, including expanding the scope to emerging technologies and global perspectives and bridging the gap between theory and practice. This research contributes to the understanding of the dynamic interplay between technology and accounting, highlighting the need for ongoing adaptation in the accounting sector.
Keywords: digital technology, accounting, Big Data, artificial intelligence, systematic literature review, PRISMA
Local Finance and Regional Expenditures: Is There a Flypaper Effect in Indonesia?
Authors: Firda Rahmasari Try , Darmastuti Dewi , Ardhi Nurrahman Khalid
Published: July 2024

The granting of authority based on regional autonomy should be able to create local government independence to manage their own finances through local own-source revenue and promote sustainable economic growth. However, many previous studies have found the flypaper effect phenomenon in Indonesia. This research aims to determine the effect of local own-source revenue, intergovernmental transfers, and local government financing on local government expenditure and detect the flypaper effect phenomenon in Indonesia. This quantitative method with a purposive sampling technique has been used to obtain data from 467 regencies/cities in Indonesia for the fiscal year 2021. Hypothesis testing in this research employs multiple linear regression analysis. The research result shows local own-source revenue, general allocation fund, special allocation fund, and revenue sharing fund do not affect local government expenditure, and local government financing positively affects local government expenditure. This research did not find the flypaper effect in local governments in Indonesia but identified other funding mechanisms to meet the needs of local government expenditure derived from local government financing.
Keywords: flypaper effect, local own-source revenue, intergovernment transfers, local government financing, regional expenditures
Public Economy Analysis in Electricity-based Transportation in Jakarta: Dilemmas and Costs
Authors: Nur Hidayat Achmad
Published: July 2024

Transportation is of the major component when it comes to city’s economy. In Jakarta, the dense and fast-growing Indonesian capital, fossil-fuel-based motor vehicles account for most of the greenhouse gas emissions and air pollution. Therefore, implementing electricity-based transportation has become very relevant and important for Jakarta to create a more sustainable environment. The main objective of this research is to conduct a public economic analysis of the development and operation of electricity-based transport in Jakarta, focusing on the dilemmas and related costs. The research uses qualitative approaches, combining document analysis, interviews with related stakeholder documents, and economic models to calculate the related costs and benefits. The results show that despite the high initial costs associated with infrastructure and vehicle acquisition, electricity-based transport has the potential to generate significant long-term economic, environmental, and social benefits. The result can provide important insights for policymakers on the economic implications of the development of electricity-based transportation in Jakarta. To obtain such benefits, significant initial investments, strong policy support, and collaboration between the public and private sectors are needed.
Keywords: public economy, context and electricity-based transportation, interests
Foreign Direct Investment and Economic Growth in Malaysia -- Re-examining Key Economic Fundamental
Authors: Syazana Abu Bakar Aida , Abdul Hadi Abdul Razak
Published: July 2024

The sustainable growth of Malaysia’s economy is important to ensure full employment and efficient allocation of national resources. This empirical study is motivation driven to ascertain the relevant economic dynamics that can significantly affect national gross domestic product (GDP). Using quarterly secondary data from 2015 to 2022, we employed the Johansen-Juselius cointegration test as an estimation tool. The results revealed that net foreign direct investment (NFDI) is a significant economic factor that influences national income over, both, short- and long-run. As such, this external economic factor is one of the key determinants in underpinning the effectiveness of Malaysian government’s fiscal policy. This paper analyzes Malaysian economic activities from the fiscal perspective over the past eight years.
Keywords: gross domestic products, total government revenue, net export, net FDI
The Crisis of Globalization and Sustainability
Authors: Mazumdar Surajit
Published: July 2024

This research aims to analyze the extent of the globalization crisis and its impact on sustainability. This study uses content analysis method to analyze various documents, such as reports, articles, or policies, to identify patterns, themes, and trends related to globalization and sustainability crises. The research results indicate that the globalization crisis is a paradoxical consequence of the globalization process itself. Although economic integration has connected the world, it has not created the basis for their integration as a human collective capable of acting together, toward common goals. In every country, growing disparities raise questions about sustainability, with debate over sharing the burden between developed and developing countries. To achieve a more equal global order, countries must be able to cooperate and accept each other as equal partners, not in competition.
Keywords: crisis, economic integration, globalization, sustainability
Managerial Ownership and Managerial Ability on Tax Avoidance: Moderating Role of Firm Size
Authors: Saida Rahma Syifa , . Masripah
Published: July 2024

This research aims to empirically investigate the impact of managerial ownership and managerial competence on tax avoidance, along with examining how firm size moderates these relationships. The study utilized panel data linear regression with a fixed effects approach, employing purposive sampling from 87 manufacturing firms in Indonesia spanning the years 2019 to 2021, totaling 261 firm years. The analysis reveals that managerial ownership does not influence tax avoidance, while managerial competence demonstrates a positive association with tax avoidance. Additionally, the findings suggest that neither firm size nor its interaction with managerial ownership and ability significantly affects the practice of tax avoidance.
Keywords: firm size, managerial ability, managerial ownership, tax avoidance
Does Shariah Supervisory Board Moderate the Effect of Islamicity Performance Index and Intellectual Capital on Financial Performance?
Authors: Salsabila Zahrah , Widyastuti Shinta
Published: July 2024

This research aims to analyze the effect of Islamicity Performance Index and intellectual capital on financial performance in Islamic banks moderated by Shariah supervisory board. The research used 168 sample data from 36 companies consisting of Sharia Bank (BUS) and Sharia enterprise unit (UUS) registered by Otoritas Jasa Keuangan in 2018-2022. The analysis technique used is multiple linear regression analysis with STATA version 17, as a tool. The result concluded profit sharing ratio, zakat performance ratio, Islamic income vs non-Islamic income ratio, and intellectual capital do not affect financial performance. Meanwhile, an equitable distribution ratio has a positive effect on financial performance. The Sharia supervisory board does not strengthen the effects of the profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income ratio. However, the Shariah supervisory board strengthens the effect of equitable distribution ratio and intellectual capital on financial performance. The research contributes to developing new insight into the recent phenomena and the novelty of variables. Research limitations are only using 4 of the 7 Islamicity Performance Index proxies, the object is only in the Indonesian region, and the literature on Sharia supervisory boards is limited.
Keywords: financial performance, intellectual capital, Islamic banking, Islamicity Performace Index, Sharia supervisory board
Analysis of Customer Satisfaction of Saung Wulan Restaurant Using SERVQUAL Method, Importance Performance Analysis (IPA) and Gap Analysis
Authors: Widodo Purwanto
Published: July 2024

Restaurant growth in West Java is very rapid at around 12.52% per year. Saung Wulan restaurant is one of the restaurants that applies the traditional concept in Bekasi Regency. This study aims to determine the customer satisfaction of Saung Wulan restaurant. The research was conducted in April 2023 with a sample of Saung Wulan restaurant visitors during that period. The data were analyzed using the SERVQUAL concept, importance performance analysis (IPA), and gap analysis. During the research period, 144 respondents were collected, of which 53.41% were male, age range between 20 - 30 years, 44.32% and 31.82% of high school education. The results of the analysis show that the top priority services for improvement are: The suitability of the menu offered to the order, the speed of the staff in processing orders, and providing careful service. The services that have the highest gap between consumer expectations and the reality received are: Fast serving time, staff responsiveness to customer complaints, and staff speed in processing orders. The implication of the is that Saung Wulan Restaurant needs to prioritize improvements in suitability of the menu to orders, speed in processing orders, and careful service to increase customer satisfaction. Additionally, they need to address the high gap between expectations and reality in terms of serving time, response to customer complaints, and speed in processing orders to improve the overall customer experience.
Keywords: gap analysis, importance performance analysis (IPA), SERVQUAL
How Public and Private Investment Reduces Poverty: A Case Study of Provinces with Nickel Production in Indonesia
Authors: Vidriza Ullya , Ananta Talmera Daniel
Published: July 2024

This study aims to determine the impact of government and private investment on poverty rates in Indonesia’s nickel-producing provinces (South Sulawesi, Central Sulawesi, Southeast Sulawesi, and North Maluku). By utilizing the panel data analysis approach from 2013 to 2022, we can observe how the realization of Foreign Investment (PMA), Domestic Investment (PMDN), and Government Investment (BM) affects poverty reduction. The study’s findings suggest that Domestic Investment (PMDN) has considerable impact on poverty reduction. Meanwhile, the realization of Foreign Investment (PMA) and Government Investment (BM) had no substantial impact on poverty reduction in nickel-producing provinces. Along with the increase in the amount of foreign investment and government investment in nickel-producing provinces in Indonesia, research shows that the results do not have a significant effect on alleviating poverty in these nickel-producing provinces. So investment must be encouraged to be more inclusive or encourage labor-intensive investment. The government and corporate sector can utilize this information to help determine the direction of investment in Indonesia’s nickel-producing provinces.
Keywords: poverty, foreign direct investment, domestic direct investment, public investment
Application Multicriteria Decision Making in Analysis Of Inequality And Cultural In Sade
Authors: Arrafi Juliannisa Indri , Reed Michael
Published: July 2024

Sade Village is a village located in eastern Indonesia, precisely in Rembitan, Pujut, Central Lombok Regency, West Nusa Tenggara which is inhabited by the Sasak tribe. The Sade tribe has unique activities including ikat weaving, carving and Peresean art, as well as a unique culture called “Marriage Cultivation”. So many uniqness in this area, but the problem are many of the human resources in this village are less interested in technology, so the inequality in tourism development models is very far from Bali. This paper use Multiple-criteria decision-making (MCDM) method, is one of the main decision-making problems which aims to determine the best alternative by considering more than one criterion in the selection process. MCDM has manifold tools and methods that can be applied in different fields from finance to engineering design. Based on the results of the analysis, it was found that the variables modernization, nutrition, taxes, infrastructure, health, religion, customs and family which are in the influence variable or driving quadrant are the main variables that determine the potential to overcome inequality. Economic potential and cultural uniqueness can be further enhanced to provide added value for the welfare of society.
Keywords: Sade Village, Potential, Unique, MICMAC
Impact of Transportation Network Companies on Conventional Taxi Companies in Indonesia
Authors: Setiawan Andy , Maulana Agus
Published: July 2024

This research was conducted to determine the impact of disruptive innovations with the emergence of online-based transportation on conventional taxi companies in Indonesia. The method used is descriptive research with case studies on two taxi companies, namely PT. Blue Bird Tbk (BIRD) and PT. Express Transindo Utama Tbk (TAXI) during the period 2014-2022. The variables studied were operating income, operating profit/loss, stock prices, and bankruptcy predictions using the Springate model. The results show that the emergence of online-based transportation affects decreasing operating income, operating profit, and stock prices in both companies. The potential for bankruptcy also increases with decrease in income and operating profit. Nevertheless, BIRD can endure in the era of disruption by innovating in services and collaborating with online transportation companies. On the other hand, TAXI’s efforts to innovate have not yielded results, leading to a lack of significant improvement signals in the company’s performance. Adaptability, innovation strategies, and collaboration are identified as key factors for the success of conventional taxi companies in surviving the era of disruption.
Keywords: disruption era, online transportation, conventional taxis, bankruptcy
Ownership Structure and Tax Aggressiveness: Empirical Evidence from Indonesia
Authors: Primta Surbakti Lidya , Auwal Kabir Muhammad , Elisa Sutejo Samosir3 Hendrik
Published: July 2024

This research paper examined how tax aggressiveness is influenced by ownership structure (managerial ownership, foreign ownership, and family ownership). The study used a population of 53 companies that engage in manufacturing sector and have been listed on the Indonesian Stock Exchange (BEI) from 2020 to 2022. In this study, tax aggressiveness was measured by effective tax rate and book-tax difference models. It also examined the relationship between foreign ownership, family ownership, and managerial ownership with tax aggressiveness using a regression model analysis with the aid of STATA. It was found that a significant relationship exists between managerial ownership and effective tax rate, similar to family ownership and book-tax difference. This implies that manufacturing companies in Indonesia that were dominated by family ownership and managerial ownership could reduce tax aggressiveness. In addition, this research also found that large companies in Indonesia tend to do more tax aggressiveness than small companies.
Keywords: tax aggressiveness, management ownership, foreign ownership, family ownership, Indonesia.
Moderating Effect of Inflation Rate on the Relationship Between Earnings Retention Ratio and Share Price of Banks
Authors: Dahiru Ahmed Ahmed , Jati Wibawaningsih Ekawati , Auwal Kabir Muhammad
Published: July 2024

This paper investigates the influence of the inflation rate (IFR) on the association between the earnings retention ratio (ERR) and share price (SP) of Deposit Money Banks (DMBs) in Nigeria from 2012 to 2021. IFR, ERR, and firm size (FSZ) are the explanatory variables and the dependent variable is SP. Data were obtained from the financial reports of the sampled banks. The census sampling was used, where the entire 14 listed DMBs were used as the population and the sample size at the same time. The results from the analysis showed a positive and substantial relationship between SP and ERR. The findings further revealed a positive but insignificant connection between SP and IFR. Moreover, the results established a negative and immaterial relationship between SP and moderated ERR with IFR and FSZ as a control variable. Therefore, it is assumed and recommended that DMBs can improve the value of SP through financial engineering on their dividend policies.
Keywords: earnings retention ratio, firm size, inflation, share price
Financial Performance of Local Governments: The Effects of Disaster Risk
Authors: Anggriani Nova , Chairil Furqan Andi , Sukmawati Yuniar Latifah , Megawati Sitorus Shinta
Published: July 2024

Financial performance is a measure of assessing the sustainability of an organization. This study aims to analyze how disaster risk impacts local governments’ financial performance as measured by the Disaster Risk Index (DRI). This study uses data from Local Governments in Indonesia for 2015-2021 with a total sample size of 3766 observations. The results show that the DRI negatively impacts the level of local autonomy, financial flexibility, and service solvency. However, the DRI has no bearing on short-term solvency. The results are robust to different measurements of the DRI, whether using scores or DRI categories, particularly the negative impact of the DRI on the level of regional autonomy and service solvency. These findings have implications for efforts to improve the financial performance of local governments and reduce disaster risk (DRR). Therefore, as a strategy to enhance financial performance while maintaining regional financial sustainability, local governments need tot establish policies and disaster mitigation programs oriented toward disaster risk reduction.
Keywords: DRI, financial performance, level of regional autonomy, financial flexibility, service solvency
The Role of Credit Facilities and Micro and Small Enterprises (MSEs) in Enhancing Rural Development Performance (A Study in Villages in Central Sulawesi Province)
Authors: Defrina Sarapung Seren , Chairil Furqan Andi , Zahra Femilia , . Megawati
Published: July 2024

This research aims to analyze the extent to which the presence and role of credit facilities and micro and small enterprises (MSEs) in rural areas contribute to village development, especially in achieving the Village Development Index (VDI), which comprises three dimensions: the Social Resilience Index (SRI), Economic Resilience Index (ERI), and Environmental Resilience Index (EnRI). This study uses a quantitative method and cross-sectional data from 1842 villages in the Central Sulawesi Province sourced from the 2021 village potential data provided by the Central Statistics Agency, with a final sample of 1783 observations. The results indicate that the presence of both credit facilities and MSEs in rural areas has contributed to the achievement of VDI. Additionally, it was found that the presence of MSEs can mediate the influence of credit facilities on VDI. The existence of credit facilities in rural areas encourages the increase of MSEs in those areas, which in turn contributes to the improvement of VDI. The findings imply that for the strategy of accelerating rural development in Indonesia, the government, regional governments, financial institutions (banks and non-banks) and other stakeholders need to establish policies to enhance collaboration and innovative programs for the empowerment of village communities, including the provision of accessible, affordable, and reachable credit facilities for rural communities. The existence of such programs is expected to stimulate an increase in the number of MSEs and enhance economic activities in rural areas. This will then lead to an improvement in VDI.
Keywords: credit facilities, micro and small enterprises, rural development, village development index