bluuebunny/crossref_metadata_2025 huggingface dataset:
Racial Segregation and its After-effects as Seen through Alan Paton’s Cry, the Beloved Country
Authors: Chabi Moussa Sidi
Published: January 2025

The present article aims at examining critically racial segregation and its after-effects as seen through Alan Paton’s Cry the Beloved Country. In this novel, the author depicts the Apartheid system which has prevailed in South Africa for a long time and which is based on the racial segregation that the white minority exerted on the black majority of the country. It has had a lot of consequences not only on the black South Africans, but also on South Africa as a country. Hence the necessity to examine it critically trough a study of the selected novel so as to determine its ins and outs. The methodological approach used is the qualitative approach based on documentary research which includes Internet sources such as E-books and academic articles, and library sources such as books and doctoral dissertations. The Marxist critical approach which focuses on class struggle is the literary theory applied to this study. The study has found that racial segregation has destabilised the South African black people and indirectly the whole country, South Africa, at a given period of its history. The research work concludes that racial segregation is a very bad practice which needs to be eradicated wherever it still exists in the world.
Pediatric Splenic Abscess: A Tertiary Care Centre Study
Authors: Tripathy Dr. Sangeeta , Shukla Dr. Umesh
Published: January 2025

Splenic abscess is rare in children. Multiple splenic abscesses are much rarer in children. It is a fatal condition. Splenic abscess is more common in adults. Splenic abscess results from contiguous focus of infection, splenic infarction, diabetes, trauma & associated parasitic infection of spleen. It is having a high mortality rate reaching around 50% which is much reduced due to modern diagnosis with CT, USG & prompt treatment. CT, USG & sometimes MRI not only promptly diagnose but also help in guided Percutaneous aspiration. Our case a 9-year-old boy who presented with pain in left upper quadrant and epigastrium and fever, was diagnosed promptly by CT abdomen on 2nd day of admission to hospital. Ultrasonography of abdomen is also informative. Our case was having enteric fever with widal 1:160. Small wedge-shaped infraction of Right kidney also detected by CT.
The Hidden Force of Social Media Marketing in Shaping Online Impulsive Buying Behaviour
Authors:   M D University, Rohtak, Haryana, India, Saini Dr. Ram Rattan ,   M D University Rohtak, Haryana, India
Published: January 2025

The rapid expansion of e-commerce and the widespread influence of social media have significantly increased the prevalence and accessibility of online shopping. As a result, understanding online consumer behavior has become essential for businesses striving to succeed in the digital marketplace. To boost sales and expand their customer base, companies are investing extensively in social media marketing.This research paper examines the key elements of social media marketing that influence online impulsive buying behavior. By analyzing existing literature on the topic, it offers valuable insights into the factors driving impulsive online purchases. These insights can guide marketers in crafting effective strategies to leverage social media platforms, encouraging impulsive buying while tailoring campaigns to the unique needs and preferences of their audience.
Consumers can also benefit from understanding these factors by making more informed choices in the online shopping environment. Awareness of the influences behind impulsive buying behavior can help them avoid rushed and regretful purchases.In conclusion, this study highlights the critical role of social media marketing in shaping online impulsive buying behavior. It emphasizes the importance of businesses identifying the key drivers of this behavior and creating targeted marketing strategies. Additionally, it underscores the need for consumers to recognize these factors, enabling them to make thoughtful purchasing decisions.
PENINGKATAN EFISIENSI LAYANAN DENGAN IMPLEMENTASI CHATBOT INTERCOM DAN SISTEM TICKETING PADA WHMCS DI PT CLOUD HOSTING INDONESIA
Authors: Naibaho Willy Renaldi
Published: January 2025

This Reports focuses on the implementation of the Intercom chatbot and the WHMCS ticketing system at PT Cloud Hosting Indonesia, aimed at enhancing service efficiency in handling defaced websites affected by online gambling content and phishing activities. Deface is the act of damaging or altering the appearance of a webpage without the owner's permission. Typically, defacing is carried out by hackers to promote online gambling, exploit the website for other purposes, or damage the website owner's reputation. The primary goal of this research is to analyze how the integration of these tools improves response times, customer satisfaction, and incident management processes. The implementation of the Intercom chatbot automates initial customer interactions, providing instant assistance for common queries and guiding customers on steps to take in case of website compromise. The WHMCS ticketing system further streamlines the management of customer issues by enabling effective tracking, prioritization, and resolution of tickets related to defaced websites. These tools not only reduce the workload of support staff but also ensure a faster, more accurate response to critical security incidents. By examining a case study of website defacements involving online gambling and phishing content, this paper demonstrates that the combination of these tools significantly enhances the overall service efficiency, ensuring timely intervention and reducing downtime for affected websites. Additionally, the research highlights the positive impact on customer trust and satisfaction due to the improved communication and problem resolution capabilities of the system. The findings indicate that the integration of the Intercom chatbot and WHMCS ticketing system provides a scalable, automated solution for managing website security incidents, offering valuable insights for future developments in service management and security protocols at PT Cloud Hosting Indonesia
INDEKS DMF-T dan def-t MURID USIA 7-10 TAHUN MI TARBIYATUT THOLABAH LAMONGAN
Authors: Kurniawan Hansen , Fitriani Yufita , Sari Rima Parwati , Handayani Budi , Rahmitasari Fitria , Prabowo Puguh Bayu , Aprilia Aprilia , Ariestania Vivin , Priambodo Nur Tsurayya , Saptaswari Dianty
Published: January 2025

Background Based on the 2018 Basic Health Research (Riskesdas), it was reported that the prevalence of dental and oral problems in Indonesia is still very high, namely 57.6 percent. Of this figure, only 10.20% have received treatment. Dental and oral health in Indonesia, especially in coastal areas, is still a complex problem. (Komarudin, Apriasari and Azizah, 2021) Lack of public attention and equal distribution of health facilities, especially in the field of Dentistry, are still factors that influence public understanding of dental and oral health. Dental and oral health status can be assessed using the DMF-T and def-t indices. Objective To assess the dental and oral health status in children aged 7-10 years MI Tarbiyatut Tholabah, Paciran Lamongan Method Dental and oral examination of children aged 7-10 years MI by assessing the DMF-T and def-t indices. Conclusion The results of the dental and oral examination of students at MI Tarbiyatut Tholabah, Paciran Lamongan with a def-t value of 2.71 which means the dental and oral health status with moderate results, and the DMF-T index with a result of 0.56 which means very low.
MANFAAT SUSENAS (Survei Sosial Ekonomi Nasional) DALAM PEMBANGUNAN MASYARAKAT KABUPATEN SUKABUMI
Authors: Apriliyanti Silvi , Kharisma Ivana Lucia
Published: January 2025

Data collection on the social and economic conditions of the comummunity is an activity carried out by the government to deremine the percentage og the poor population, school participation rates, and household expenditures. The cental Bureau of Statistics (BPS) conducts a program twice a year called the National Socioeconomic Survey (Susenas). In its implementation, Susenas uses the Paper and Pencil Interviewing (PAPI) method where the BPS team directly visits selected households as respondents to be interviewed according to the provided question template. There are two questionnaires used: first,related to education and employment. Second, household expenditure and consumtion. The results of the implemented Susenas provide an overview of the the indicators of people’s welfare, which is expeted to make future development planning more targeted and more responsive to the needs of the general public, so that in  turn, the quality of life of the people of Sukabumi Regency through government policies referring to the results of Susenas will continue to improve along with the development of the region.
Automation in Production Systems: Enhancing Efficiency and Reducing Costs in Mechanical Engineering
Authors: Deepika C  , Khamar Taj  , Parashuram Bedar
Published: January 2025

This paper explores the role of automation in production systems within the mechanical engineering sector, focusing on its impact on efficiency, cost reduction, product quality, and scalability. It discusses the history and key concepts of automation, various technologies involved (including robotics, CNC machines, and IoT), and global trends influencing adoption. The paper also examines the benefits and challenges of automation, offering case studies from the automotive, aerospace, and consumer electronics industries. Future trends such as AI, machine learning, and collaborative robots are discussed, highlighting their potential to enhance production processes. The findings underscore the importance of continued investment in automation technologies to drive innovation and productivity in mechanical engineering.
International Educational Practices between Argentina and Mexico. Story about an experience of Mirror Classes between the FHAyCS of the UADER and the School of Performing Arts of the UAEM
Authors: Tommasi Victoria Agustina , Pineda Mondragón Karla Eugenia
Published: January 2025

The “mirror” practices have proven to be optimal for the development of academic and professional competencies required in the 21st century (IDB; 2019). They also proved to be an excellent vehicle for the development of cooperation and networking between institutions and actors from different spaces and from the geolocation itself. Thanks to digital technologies and emerging connectivity, we can apply Mirror Classes, classes that favor educational innovation and enrich professional pedagogical training. Such was the case of the experiences carried out between UADER and UAEM. During the month of May 2024, international educational practices were carried out under the didactic strategy of Mirror Classes, between the chair Sociology of Education of the Professor of Psychology and the Professor of Music of the Faculty of Humanities, Arts and Social Sciences (FHAyCS) of the Autonomous University of Entre Ríos (UADER) of the Argentine Republic and the chair Pedagogy Applied to Music of the Bachelor of Music of the School of Performing Arts of the Autonomous University of the State of Mexico (UAEM).
DUNYONI KONSEPTUALLASHTIRISHDA “KONSEPTUALLASHTIRISH, KATEGORIYALASHTIRISH VA IDEALLASHTIRISH” TUSHUNCHALARI
Authors: Mamatursunova Umida
Published: January 2025

This article examines the linguocognitive aspects of proverb research. Based on the theory of cognitive metaphor, everyday language possesses a metaphorical structure. Metaphor is a solid and integral part of our everyday language. Its main function is to reveal abstract representations through concrete experiences. For cognitive metaphor theory, metaphors that correspond to metaphorical concepts are of interest, thereby demonstrating their systematicity.
TALABALARNI NUTQIY VA LINGVISTIK KOMPETENSIYALARINI O‘QUV TOPSHIRIQLARI ASOSIDA TAKOMILLASHTIRISHNING PEDAGOGIK, PSIXOLOGIK, PRAGMATIK XUSUSIYATLARI
Authors: Altibayeva Malika
Published: January 2025

The scientific and methodological basis for the pedagogical, psychological, and pragmatic characteristics of improving students' speech and linguistic competencies through educational assignments has been substantiated to enhance linguo-pedagogical competencies.
GEOGRAFIYA TA’LIMIDA TOPISHMOQ VA MAQOLLARDAN FOYDALANISH USULLARI
Authors: Matsaidova Sayyora , Madrimova Madinabonu
Published: January 2025

This article discusses the use of riddles and proverbs in geography education. It examines the role of these methods in the educational process and their importance in developing students' thinking abilities. Unlike traditional teaching methods, riddles and proverbs engage students and increase their interest. The article provides recommendations for teachers on how to effectively incorporate these methods into their lessons.
AVALIAÇÃO DA PRODUTIVIDADE DE DIFERENTES CULTIVARES DE UROCHLOA INOCULADOS COM AZOSPIRILLUM BRASILENSE SUBMETIDO A DIFERENTES DOSES DE NITROGÊNIO
Authors: Zamai Michely Andrade , Zamai Melissa Andrade , Martines Daniely Batista Alves , Oliveira Uasley Caldas de
Published: January 2025

Approximately 62% of Brazilian pastures are degraded, which reduces productivity and profitability, making it essential to apply correctives and fertilizers, especially nitrogen, to promote recovery and increase grazing frequency. Therefore, this study aims to evaluate the isolated and combined effects of Azospirillum brasilense and nitrogen doses on the productivity of Urochloa cultivars. The research was conducted at the nursery of the Federal Institute of Science and Technology of Rondônia – Ariquemes Campus. The experimental design was completely randomized in a 4x6 factorial scheme, with four grass species (Urochloa ruziziensis cv. Ruziziensis, Urochloa decumbens cv. Basilisk, Urochloa brizantha cv. Marandu and Urochloa humidicola cv. Llanero), six fertilization forms consisting of three nitrogen concentrations 0, 50, and 100% with the presence and absence of Azospirillum brasilense, with four replicates. After 60 days of planting, the following evaluations were performed: total dry matter (MST), leaf (MSF), aerial part (MSPA), tiller (MSP), root (MSR), leaf fresh matter (MFF), plant height (ALT), tiller diameter (DP), number of leaves (NF), root length (CR), leaf nitrogen (N) and crude protein (CP) analyses. The Ruziziensis cultivar showed better results when inoculated with Azospirillum brasilense + 100 kg ha⁻¹ of nitrogen, while Marandu performed well with 100 kg ha⁻¹ of nitrogen without inoculant. Brasilisk was less sensitive to fertilization, and Llanero stood out in treatments without nitrogen, showing adaptability to low fertilizer conditions.
ANÁLISE MORFOLÓGICA DOS VENTRÍCULOS LATERAIS EM CÃES BRAQUICEFÁLICOS POR TOMOGRAFIA COMPUTADORIZADA
Authors: Job Pietro
Published: January 2025

This study aims to morphologically analyze the lateral ventricles in brachycephalic dogs using computed tomography (CT) as a diagnostic imaging method. The research included 53 healthy dogs from seven different breeds, aged between 1 and 18 years. Measurements were performed on transverse sections, analyzing the longitudinal and transverse axes, based on the methodology described by Schwarz and Sauders (2011). The results demonstrated average patterns of lateral ventricular dimensions and the identification of common asymmetries, particularly in the left lateral ventricle, aligning with previous studies. This work highlights the importance of CT as a tool for establishing normative parameters, facilitating accurate diagnoses of conditions such as hydrocephalus and pathologies related to brain parenchyma. The research contributes to the development of references that can enhance the analysis and treatment of veterinary patients.
Nutritional Status of Hypertensive Patients
Authors: Mohanpuria Meenakshi , Singh Vishakha
Published: January 2025

Hypertension is very much prevalent all over the world these days. Taking measures to manage hypertension is of utmost importance for a healthy life of mankind. The current investigation was done on 30 hypertensive patients at the Mahatma Gandhi Medical College and Hospital, Jaipur. This study revealed that adults between the ages of 30 to 75 years were more likely to develop hypertension. The study also discovered that men experience it more frequently than women. In this investigation, majority of the patients had clinical symptoms and signs including weakness. Nearly all of the patients were obese. Most of them experienced weight gain between 5 to 10 kg in addition to headache, exhaustion, vomiting and back and shoulder pain. Chronic renal disease, cardiomyopathy, diabetes and coronary artery diseases were a few disorders connected to hypertension that can develop if it is not managed for a long time. High levels of stress and poor eating habits were also linked to hypertension. Many patient’s blood pressure continues to rise even after being diagnosed with hypertension as a result of not following the right diet because they were unaware of the type of diet to be consumed in order to stay healthy.
A Case of Calciphylaxis
Authors:   Department of Internal Medicine, General Hospital “Prim. Dr. Abdulah Nakas”, Sarajevo, Bosnia and Herzegovina, Prohic Nejra ,   Sarajevo Medical School, Sarajevo School of Science and Technology, Sarajevo, Bosnia and Herzegovina, Mlaco-Vrazalic Nejra ,   Department of Internal Medicine, General Hospital “Prim. Dr. Abdulah Nakas”, Sarajevo, Bosnia and Herzegovina, Radovic Svjetlana ,   Department for Pathology, General Hospital “Prim. Dr. Abdulah Nakas”, Sarajevo, Bosnia and Herzegovina, Mlaco Akif ,   Department of Angiology, Clinic for Heart, Blood Vessel and Rheumatic Diseases, Clinical Center University of Sarajevo, Sarajevo, Bosnia and Herzegovina,   Faculty of Medicine, University of Sarajevo, Sarajevo, Bosnia and Herzegovina, Totic Dragan ,   Sarajevo Medical School, Sarajevo School of Science and Technology, Sarajevo, Bosnia and Herzegovina,   Department for Vascular Medicine, General Hospital “Prim. Dr. Abdulah Nakas”, Sarajevo, Bosnia and Herzegovina, Paralija Belma ,   Faculty of Medicine, University of Sarajevo, Sarajevo, Bosnia and Herzegovina,   Clinic for Lung Diseases, Clinical Center University of Sarajevo, Sarajevo, Bosnia and Herzegovina
Published: January 2025

Introduction: Calciphylaxis (calcific uremic arteriolopathy), is a condition primarily observed in patients with end-stage renal disease (ESRD).
Aim: To increase clinical awareness of calciphylaxis and to consider it a differential diagnosis in the presence of atypical skin nodules or ulcers occurring in patients with chronic kidney disease (CKD), especially in patients on hemodialysis and non-hemodialysis patients with the background of diabetes mellitus and secondary hyperparathyroidism.
Case Report: We present the case of a 77-year-old woman with CKD and diabetes mellitus as well as severely painful, firm, indurated plaques on the lower extremities. The plaques progressed to involve larger areas with associated local ulceration and necrosis. Laboratory testing revealed hyperparathyroidism and incisional skin biopsy confirmed calciphylaxis.
Conclusion: Each single CKD patient with diabetes mellitus and signs of secondary hyperparathyroidism with extremely painful ischemic cutaneous lesions or painful subcutaneous nodules without skin changes, although at times, pain may precede the development of the lesions, is a candidate for skin biopsy. Calciphylaxis is a rare but serious kidney complication.
Keywords: calciphylaxis, chronic kidney disease, prognosis, treatment.
Morning Stiffness Correlates with Disease Activity, Blood Pressure and Cholesterol Levels in Patients with Seropositive Rheumatoid Arthritis
Authors:   Department of Internal Medicine, General Hospital “Prim. Dr. Abdulah Nakas”, Sarajevo, Bosnia and Herzegovina, Mlaco-Vrazalic Nejra , Omanovic Alen ,   Family Medicine Department, Health Care Center, Visoko, Bosnia and Herzegovina, Dinar-Mostic Amela ,   Department of Neurology, Health Care Center, Visoko, Bosnia and Herzegovina, Ceric Sejla ,   Clinic for Nuclear Medicine, Clinical Center University of Sarajevo, Sarajevo, Bosnia and Herzegovina,   Faculty of Medicine, University of Sarajevo, Sarajevo, Bosnia and Herzegovina, Sofic Amela ,   Department of Radiology, General Hospital “Prim. Dr. Abdulah Nakas”, Sarajevo, Bosnia and Herzegovina, Mlaco Akif ,   Faculty of Medicine, University of Sarajevo, Sarajevo, Bosnia and Herzegovina,   Department of Angiology, Clinic for Heart, Blood Vessel and Rheumatic Diseases, Clinical Center University of Sarajevo, Sarajevo, Bosnia and Herzegovina
Published: January 2025

Introduction. Morning stiffness (MS) is the hallmark of rheumatoid arthritis (RA) and it has important implications on daily life of the patients. There are conflicting reports of its association with disease activity.
Methods. This observational study included 125 patients with seropositive RA from Health Care Center, Visoko. We obtained data on patient’s gender and age, duration of RA, pain in hands and feet, MS and its duration, hospital admission, blood pressure, laboratory values and treatment modalities.
Results. MS lasted up to 30 minutes in 71 (56.8%) patients, 30 to 60 minutes in 40 (32%) patients, and more than 60 minutes in 14 (11.2%) patients. There was no difference in the duration of MS between genders. Patients with longer MS were younger and had a longer duration of illness. Patients with MS longer than 30 minutes had higher blood pressure and cholesterol levels. ESR in the second hour and CRP correlated with a duration of MS. Patients on methotrexate had a longer duration of MS. No significant differences in the duration of MS were observed for leflunomide, corticosteroids and supportive treatment modalities.
Conclusion. Duration of MS correlates with RA disease activity and remains an important burden for patients. Usage of newer treatment options, such as biologic disease-modifying antirheumatic drugs (DMARDs), may be required.
Keywords: biomarkers, disease activity, rheumatoid arthritis.
The Unitary Field of Potentiality: Zen Mormon Quantum Universalism
Authors: Westover Jonathan
Published: January 2025

Embark on a transformative odyssey that weaves together the timeless wisdom of the past, the visionary possibilities of the future, and the boundless potential that resides within each of us.

In this groundbreaking work, Dr. Jonathan H. Westover invites you to explore a unique integrated Zen Mormon Quantum Universalist spiritual philosophy - a framework that draws upon diverse traditions to uncover the creative power of the unitary field of potentiality.

Born into a devout Mormon household, Westover's spiritual journey took an unexpected turn when exposure to Zen Buddhism and exposer to the sciences challenged the rigid dogmas of his youth. Through a lifetime of academic pursuits, transformative spiritual experiences, and deep personal reflection, he has woven together these seemingly disparate strands into a cohesive philosophy that celebrates the inherent divinity of humanity, the interconnectedness of all life, and the evolutionary potential of science and technology.

Delving into the mysteries of consciousness, the nature of reality, and the frontiers of human enhancement, this book offers a bold invitation to embrace complexity, cultivate non-dual awareness, and unlock the creative power that courses through the unitary field of potentiality. Blending contemplative practices, technological exploration, communal discernment, and artistic expression, Westover guides readers on a journey of personal awakening and collective transformation.

Whether you are a seeker of spiritual truth, a visionary technologist, or simply someone captivated by the big questions of existence, "The Unitary Field of Potentiality" will inspire you to expand the boundaries of what is possible, unleash your own creative potential, and co-create a future where humanity and the cosmos are in harmonious, synergistic resonance.
PEMAKAIAN BAHASA SEHARI HARI DALAM AKAD MUSYARAKAH GUNA MENUNJANG PEROLEHAN PROFITABILITAS
Authors: Roni Subhan  , Tamam Muhammad Badrut
Published: January 2025

Tujuan penelitian ini adalah untuk mengetahui pengaruh pemakaian bahasa sehari hari dalam akad musyarakah guna menunjang perolehan profitabilitas. Penelitian ini menggunakan pendekatan kualitatif. Penelitian kualitatif adalah sebuah penelitian ilmiah yang bertujuan untuk memahami suatu fenomena dalam kontak sosial secara alami dengan mengedepankan proses interaksi komunikasi yang mendalam antara peneliti dengan fenomena yang ingin dibahas. Adapun jenis penelitian pada penelitian ini adalah kepustakaan (library research). Penelitian kepustakaan adalah kegiatan penelitian dilakukan dengan cara mengumpulkan informasi dan data dengan bantuan berbagai macam material seperti buku referensi, hasil penelitian sebelumnya yang sejenis, artikel, catatan, serta berbagai jurnal yang berkaitan dengan masalah yang ingin dipecahkan. Hasil Penelitian ini menunjukkan bahwa Bahasa sehari-hari memfasilitasi proses negosiasi dan penetapan akad menjadi lebih efisien. Penggunaan bahasa yang tidak formal tetapi tetap profesional memungkinkan kedua belah pihak untuk berkomunikasi dengan lebih santai dan terbuka, sehingga mempermudah penyelesaian kesepakatan. Penelitian menunjukkan bahwa akad yang disusun dengan bahasa yang mudah dipahami cenderung memerlukan waktu yang lebih singkat untuk disepakati, dibandingkan dengan akad yang menggunakan bahasa formal dan legalistik yang kompleks.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT LUCKY TEXTILE GRUP TANGERANG SELATAN
Authors: Feby Zsa Zsa Tivany Napitupulu  , Ahmad Maulana Irfanudin
Published: January 2025

Penelitian ini menganalisis pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan di PT Lucky Textile Group, Tangerang Selatan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan sampel jenuh sebanyak 94 responden. Hasil penelitian menunjukkan bahwa motivasi memiliki pengaruh signifikan terhadap kinerja karyawan dengan korelasi sebesar 0,721 dan koefisien determinasi 51,4%. Uji hipotesis mengindikasikan bahwa terdapat pengaruh signifikan antara motivasi terhadap kinerja karyawan. Disiplin juga berpengaruh signifikan terhadap kinerja karyawan dengan korelasi sebesar 0,887 dan koefisien determinasi 78,5%. Uji hipotesis kembali menunjukkan adanya pengaruh signifikan disiplin terhadap kinerja karyawan. Secara simultan, motivasi dan disiplin berpengaruh signifikan terhadap kinerja karyawan dengan koefisien determinasi sebesar 79,5%, menunjukkan bahwa 20,5% kinerja karyawan dipengaruhi oleh variabel lain di luar penelitian ini. Penelitian ini menyimpulkan bahwa baik motivasi maupun disiplin kerja secara parsial dan simultan berperan penting dalam meningkatkan kinerja karyawan di perusahaan tersebut
ANALISIS KECURANGAN BADAN USAHA MILIK NEGARA REPUBLIK INDONESIA MENGGUNAKAN FRAUD PENTAGON MODEL
Authors: Rughova Ridhollah , Darmawan Arya
Published: January 2025

Penelitian ini bertujuan untuk melakukan analisis kecurangan laporan keuangan pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 menggunakan fraud pentagon model. Desain penelitian yang digunakan penulis dalam penelitian ini menggunakan penelitian kausal. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling sehingga diperoleh 12 perusahaan dengan total 60 data observasi. Penelitian ini menggunakan data sekunder yaitu data laporan publikasi Tahunan (annual report) yang dipublikasi oleh masing-masing perusahaan dalam webiste resmi perusahaan. Adapun metode analisis menggunakan regresi data panel.
Hasil penelitian menunjukkan bahwa (1) Rasio pengembalian total aset berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, (2) Komposisi dewan komisaris independen berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan, (3) Total Accrual berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, (4) Pergantian direksi berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan, dan (5) Kemunculan Foto Direktur Utama tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.
PERAN PENTING PASAR MODAL SYARIAH DALAM PEREKONOMIAN DI INDONESIA
Authors: Meibie Meibie , Yetti Afrida Indra
Published: January 2025

Penelitian ini bertujuan untuk menganalisis dampak pasar modal syariah terhadap perekonomian Indonesia, faktor-faktor yang mempengaruhi pertumbuhannya, dan tantangan yang dihadapi dalam menciptakan pasar modal syariah yang lebih terbuka dan stabil. Metode penelitian yang digunakan adalah studi literatur dan analisis data sekunder mengenai perkembangan pasar modal syariah di Indonesia. Hasil penelitian menunjukkan bahwa pasar modal syariah memiliki potensi besar untuk mendorong pertumbuhan ekonomi berkelanjutan, khususnya dalam sektor bisnis yang menghasilkan nilai tambah tinggi. Salah satu faktor kunci yang mempengaruhi pertumbuhan pasar modal syariah adalah peran aktif pemerintah dalam menyediakan regulasi yang mendukung dan membangun infrastruktur pasar. Oleh karena itu, untuk memaksimalkan potensi pasar modal syariah, pengembangannya perlu dioptimalkan guna meningkatkan daya saing, baik di pasar domestik maupun internasional, serta untuk memperluas partisipasi investor lokal.
Kata Kunci: Pasar Modal Syariah, Perekonomian Indonesia, Inklusi Keuangan, Investasi Syariah, Pertumbuhan Ekonomi
KAJIAN LITERATUR: MEKANISME DAN PENGOPERASIAN SUKUK
Authors: Permatasari Wiwik , Syamsurianto Syamsurianto , Bulutoding Lince
Published: January 2025

Penelitian ini bertujuan untuk mengkaji mekanisme dan fungsi sukuk, khususnya dalam kaitannya dengan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN MUI) tahun 2002 tentang Obligasi Syariah. Metodologi yang digunakan dalam penelitian ini adalah penelitian kepustakaan, dengan menganalisis berbagai sumber literatur terkait sukuk dan regulasi yang mengaturnya. Temuan dari penelitian ini menunjukkan bahwa sukuk memiliki berbagai kategori, di antaranya Mudharabah, Ijarah, Salam, Istishna/Murabahah, Wakalah, Musaqah, Muzara’ah, dan Musyarakah. Mekanisme sukuk dilaksanakan melalui prosedur sekuritisasi aset, yaitu mengubah aset yang tidak likuid menjadi likuid melalui mekanisme pasar. Selain itu, metode penerbitan sukuk yang digunakan meliputi book building, lelang, private placement, dan penerbitan melalui Special Purpose Vehicle (SPV). Pihak-pihak yang terlibat dalam transaksi sukuk ini meliputi obligor, SPV, dan investor. Hasil penelitian menunjukkan bahwa pengembangan sukuk di Indonesia telah menunjukkan perkembangan yang pesat dibandingkan dengan negara lain. Namun, masih terdapat tantangan dalam pengembangan sukuk, seperti kurangnya pemahaman masyarakat terhadap produk ini serta keterbatasan pasar. Meskipun demikian, peluang besar untuk pengembangan sukuk masih terbuka lebar, yang dapat mendukung pembangunan negara melalui instrumen keuangan yang syariah-compliant. Diharapkan, dengan memanfaatkan tantangan dan peluang ini, sukuk dapat terus berkembang dan berkontribusi pada kesuksesan pembangunan negara.
Kata Kunci: Sukuk, Obligasi Syariah, Keuangan Syariah
Perbanyak Trichoderma SP Lokal Sebagai Agen Hayati dalam Pelatihan di Desa Sei Sorik Kecamatan Kuantan Hilir Seberang Kabupaten Kuantan Singingi
Authors: Riono Yoyon , Haitami A.
Published: January 2025

Salah satu permasalahan yang dihadapi petani di Desa Sei Sorik adalah kualitas tanah yang buruk akibat pengolahan lahan yang kurang intensif serta gangguan hama dan penyakit yang terus menerus. Peningkatan pengetahuan yang dapat diberikan kepada petani salah satunya adalah bagaimana meningkatkan kesehatan tanah melalui pemanfaatan jamur lokal, salah satunya Trichoderma yang mencegah penyakit akar melalui mekanisme kompetitif, antimikroba, dan parasit. Tujuan dari pengabdian masyarakat ini adalah untuk memberikan pengetahuan dan keterampilan cara perbanyakan Trichoderma kepada masyarakat desa Sei Sorik khususnya petani. Gunakan media bekas seperti beras, akar bambu, dan dedaunan yang banyak ditemukan di desa. Dengan cara ini, pertanian masyarakat desa Sei Sorik dapat lebih terintegrasi dengan berbagai pemanfaatan bahan-bahan organik alami yang ada, yang dapat dimanfaatkan kembali sebagai bagian budidaya tanaman yang menguntungkan. Kegiatan ini terlaksana pada bulan Juli hingga Agustus 2023 di Desa Sei Sorik, Kecamatan Kuantan Hilir Seberang, Kabupaten Kuantan Singingi. Kegiatan ini meliputi persiapan dan perencanaan program pada minggu pertama dan kedua; sosialisasi dan edukasi tentang peran, minat, dan produksi jamur Trichoderma sp. Berkat pengabdian ini, masyarakat Sei Sorik khususnya anggota kelompok tani menunjukkan antusiasme yang besar dalam mengikuti konsultasi, ceramah dan demonstrasi isolat Trichoderma serta pengolahan kelebihan beras dan akar serta daun bambu sebagai bahan pembawa. Anggota kelompok tani telah mempelajari teknik yang tepat dalam memanfaatkan kelebihan padi, daun dan akar bambu dengan menggunakan jamur Trichoderma dan telah bisa mempraktekkannya.
Agritech berbasis IOT : Implementasi sistem monitoring dan kontrol proses pembuatan pupuk organik
Authors: Alam Muhammad Wahyu Syafiul , Alemoka Christian Bill Glain
Published: January 2025

The problem that often occurs in making organic fertilizers is the incomplete maturity level and inconsistent content results. This is due to many factors ranging from the suitability of temperature and humidity in organic materials, the provision of inappropriate microbial liquids, the pH and TDS content which always changes during the fermentation process. This research aims to develop a system that is able to monitor temperature and humidity, volume of organic material and liquid organic fertilizer, methane gas and carbon dioxide during the fermentation process in real time through a website platform and automatic control of pH and TDS content adjustments in liquid organic fertilizer and notifications on the device within a certain period of time. The results of this study can provide solutions for farmers and Organic Fertilizer producers in the manufacturing process so that it can help reduce the manual process to be automated and the results of Liquid Organic Fertilizer become more consistent.
Inovasi IoT: Alat dehidrasi bioetanol dari limbah bonggol jagung untuk energi terbarukan
Authors: Pitrianti Destica , Naiya Rara Weinita , Ramadavini Miftah Azzura
Published: January 2025

Mardiharjo Village, Musi Rawas Regency, is facing the issue of corn cob waste that is not being utilized optimally and is polluting the environment. Corn cobs contain cellulose and hemicellulose, which have the potential to be processed into bioethanol. This research aims to design an IoT-based bioethanol dehydration device that can purify bioethanol to a concentration of 99%, in accordance with fuel standards. This device is equipped with a dehydration column, heater, condenser, and automatic control using a microcontroller. IoT technology enables real-time temperature monitoring for energy efficiency. The design was created using Tinker software and thoroughly documented. This innovation is expected to open up opportunities for utilizing corn waste as renewable energy and an environmental solution in the agricultural sector.
SSC (Smart Shore Connection ): Inovasi suplai kapal berbasis energi terbarukan guna mengefisiensikan emisi dan biaya pelayaran
Authors: Novandi Faris , Amrullah Romanda Annas , Lazim Ahmad , Pratama Rizki Adi , Azizah Dhea Putriana Cahya
Published: January 2025

In today's era, environmental quality has become a strategic global issue. Based on IQAir 2023 data, air quality in Jakarta is in a dangerous condition. In this case, sea transportation is a global contributor to Tanjung Priok Port. This is due to the use of fuel that does not comply with SOP. SSC (Smart Shore Connection) is an innovation in providing onshore electricity services to meet the needs of ship engines when docking and loading and unloading. This innovation is integrated with an electricity control application with the main electricity source coming from a hybrid of PLTS and PLTA with a switch controller mechanism. In operation, the results of the stored electricity generation are connected with a power delivery cable to the ship's engine room. Mathematically, the implementation of SSC is able to reduce emissions in the Tanjung Priok Port area by 82.71% and the value of operational cost savings is 35.9%. With this proposed innovation, it is expected to reduce air pollution in the Jakarta area so that a healthier environment is formed. In addition, ship operational costs can be reduced and will also have an impact on the welfare and smoothness of logistics in Indonesia.
Isolation of mercury-resistant bacteria in the Brantas River, Malang, Indonesia
Authors: Harmoko Deni
Published: January 2025

Mercury (Hg) is a toxic heavy metal that can originate from various sources, such as gold mining, the industrial sector, atmospheric deposition, and natural activities. Mercury contamination can cause liver, kidney, and enzyme system damage, as well as DNA damage. Because microorganisms are more sensitive to heavy metal stress than are animals and plants, the characteristics of microorganisms can be potential indicators of environmental health. This study aimed to isolate and identify mercury-resistant bacteria in the Brantas River, Malang as potential indicators of Hg pollution. Samples were isolated on nutrient agar (NA) media supplemented with 0.01 ppm HgCl₂ as a selective medium. The growing bacterial colonies were purified, and further resistance tests were carried out by adding HgCl₂ at concentrations of 0.03 ppm, 0.05 ppm, and 0.1 ppm. Bacterial isolates that survived at a concentration of 0.1 ppm HgCl₂ were then tested for sensitivity to concentrations of 0.15 ppm and 0.2 ppm HgCl₂. Bacterial isolation via HgCl₂ 0.01 ppm selective media produced 28 bacterial isolates. Further testing revealed that 19 isolates were resistant to 0.03 ppm HgCl₂, 13 isolates (0.05 ppm), and five isolates (0.1 ppm. Sensitivity tests on five bacterial isolates revealed that at a HgCl₂ concentration of 0.15 ppm, isolates RS118, RS1221, and RS1323 showed no growth inhibition, whereas at a concentration of 0.2 ppm, an inhibition zone formed for all five isolates. Although mercury-resistant bacteria were detected, this finding does not directly indicate the presence of mercury pollution in the river because bacterial resistance can be caused by various factors, including horizontal gene transfer between bacterial communities. Comprehensive testing of Hg concentrations in rivers is required to accurately determine the status of Hg pollution. This study highlights the importance of considering multiple biomarkers and environmental parameters alongside bacterial resistance patterns when assessing Hg contamination in riverine ecosystems.
TRANSFER PRICING AUDIT AND TAX COMPLIANCE LEVEL OF MULTINATIONAL COMPANIES IN NIGERIA
Authors: Awoke Sunday Ede , Awa Felix Nweke , Nkwagu Louis Chinedu , Nkwagu Chibuike Christian
Published: January 2025

This study examined the effect of Transfer Pricing Audit on Tax Compliance Level of Multinational Companies in Nigeria. Specifically, the study sought to determine the effect of probability of transfer pricing audit, corporate tax rate, tax penalty imposition, and shared tax information on tax compliance level of multinational companies in Nigeria. Survey design was adopted and data were sourced through structured questionnaires using 5-point Likert scale. Ordered Logistic Regression technique was employed to analyse the responses. The result showed significant and positive relationship between transfer pricing audit and multinational tax compliance level. The probability of transfer pricing audit, tax penalty and shared tax information jointly has significant and positive effect on tax compliance of multinational companies. The finding also indicates that corporate tax rate has significant but negative effect on the tax compliance of multinational companies. The implication of the findings is that if transfer pricing audit is effectively and efficiently carried out, government revenue for domestic infrastructural development would be improved as most of the multinational companies which accounts for greater portion of Nigeria tax base and revenue will comply thereby increasing their compliance level in Nigeria. The study recommends that government and tax authority (FIRS) in particular should give more emphasis and greater attention on the role of transfer pricing audit as it has the capacity to improve multinational taxpayer’s tax compliance in order to curtail illicit financial outflows, generate more tax revenue and improve tax to GDP ratio in Nigeria.
THE MODERATING EFFECT OF FIRM SIZE ON TAX SAVING AND INVESTMENT EXPENDITURE IN NIGERIA
Authors: OSEGBUE IFEANYI FRANCIS , EGBUNIKE PATRICK AMECHI
Published: January 2025

This study examines how taxation and firm characteristics influence investment expenditure. It differs from previous taxation-led investment expenditure narrative that probe whether taxation exerts a positive effect on investment expenditure. The empirical evidence is based on Pooled Ordinary Least Square regression techniques. The study engages data on 119 non-financial firms in Nigeria from 2010 to 2022. Results from the Pooled Ordinary Least Square show that: (1) tax savings exerts a positive effect on investment expenditure. (2) the interaction effect of tax savings and firm size is positive however not significant. This implies that tax savings raises investment expenditure. Also, that expansion in firm size raises the impact of tax savings on investment expenditure. This is on the grounds that managers lessens taxable income to raise investment expenditure. Based on the findings, the following recommendations are made for non-financial firms in Nigeria: (1) concentrate on the increase in total asset to increase their total investment expenditure which will increase profitability. (2) tax authorities should initiate an organized and flexible tax system to avoid negative tax savings from non-financial firms.
Exploring an Effect Model of the Audience’s Viewing Chinese Intangible Cultural Heritage Documentaries
Authors: Han Yongqing , Chang Peng Kee  , Nurul Lina Binti Mohd Nor
Published: January 2025

Since the General Conference of the United Nations Educational, Scientific and Cultural Organization promulgated the Convention for the Safeguarding of the Intangible Cultural Heritage, Media agencies in many countries, including China, produced a large number of intangible cultural heritage documentaries. It needed in-depth research on the influence of the audience’s psychological factors from viewing Chinese Intangible Cultural Heritage Documentaries (CICHD) on their Chinese Excellent Traditional Cultural Identity (CETCI). Therefore, this study integrated the Revamped Version of Modified Gerbner’s General Model of Communication, the New Stimulus-Organism-Response Model and the Cultural Identity Model to propose a theoretical framework. Based on literature review, it was found that academia had made some important research achievements. The audience can have psychological factors including the satisfaction and flow from viewing CICHD and can have the cognition, affection, and behavior of CETCI from viewing CICHD. However, empirical research was insufficient in these research. Meantime, there was a crucial issue had not been resolved, namely, the influence of the audience’s psychological factors from viewing CICHD on their CETCI. Therefore, this study further proposed a conceptual framework based on the theoretical framework and related academic research to explore an effect model of the audience’s viewing CICHD to fill current research gap.
international comparison of the logic of worker control based on dependency
Authors: Jianghuafeng Zhu  , Pengrui Ou
Published: January 2025

Field research reveals that a “worker—lower-level contractor—higher-level contractor” organizational structure has been established in Wuxi City’s manufacturing factories in China, with close connections between workers and team leaders. Local governments are involved in the employment processes of these manufacturing factories but do not intervene in the operations of factories and team contractors with non-standard practices. In light of this field phenomenon, this study starts from the texts of Andrew Walder, comparing the relationships between team contractors and workers in late Qing and Republican China, China’s planned system period, and in factories in the United States, Japan, the United Kingdom, and the Soviet Union. This comparison aims to identify the uniqueness of the relationship between team contractors and workers in Wuxi. Furthermore, the study examines the control strategies of local Chinese governments over manufacturing enterprises and labor contractors from the perspective of township enterprises.
Taoist Reflections in the Performance of the Modern Concerto for Double Bass
Authors: GUO JIAWEN , Wang Yudan , Zhang Wenwen , Huang Yi
Published: January 2025

This paper explores the influence of Daoist thought on the composition and performance of modern double bass concertos. In a cross-cultural context, the double bass has deeply integrated with traditional Chinese philosophy, particularly Daoist thought, giving rise to a series of outstanding works embodying Daoist principles such as “Dao follows nature”, “Wu Wei” (non-action), and “Xu Jing” (emptiness and tranquility). These works either employ new media and techniques to evoke an ethereal and flowing Eastern aesthetic, internalize Daoist thinking in their generative logic to imbue the music with a unique rhythmic vitality, or highlight the contemporary dynamism of traditional culture through the fusion of Eastern and Western elements, thereby opening up broader expressive dimensions for double bass music. This trend suggests that Chinese double bass performers, while drawing upon the rich nourishment of indigenous philosophical thoughts like Daoism, should also embrace diverse artistic elements from around the world. Only through the dual interaction of inheritance and innovation, local and global perspectives, can a contemporary double bass musical lexicon be distilled—one that possesses both national characteristics and global expressiveness.
Modernity Entanglement:Presence of Space, Wanderers, Marginality in Ulysses
Authors: Feng Ziyang , Liangfan
Published: January 2025

Ulysses portrays the spatiality of modern Dublin through the perspectives of Bloom and Stephen, revealing the marginal state of modern individuals between "presence" and "absence." The novel's "present space," encompassing urban space, spiritual space, and historical space, reflects the existential state and spiritual predicament of modern individuals. The value of the wanderer in Ulysses lies in highlighting the essence of modern humans, who, at the edge of presence, explore the meaning of existence.