bluuebunny/crossref_metadata_2025 huggingface dataset:
The Action Against of TNI Who Involved in the Election Campaign Reviewed from Institutional and Authority Theory
Authors: Nisaq Rista Choirun ,   Graduate School Master of Law Studies, Muhammadiyah University-Malang, Indonesia & Master of Law, Muhammadiyah University-Malang, Indonesia
Published: July 2024

The TNI is not included in the Gakkumdu Center institution. The TNI is one of the law enforcers in implementing general elections. As law enforcers who are not included in the Gakkumdu Center, violations committed by the TNI will be delegated to institutions authorized to handle TNI violations that are also involved in the campaign. The research method used is normative, namely researching and studying using statutory regulations. The results of the research are that action against the TNI who were involved in the election campaign is related to action against TNI neutrality, Bawaslu's role is to provide supervision related to preventing TNI non-neutrality and in this case Bawaslu can only make recommendations. TNI who are proven to be involved in practical politics are siding with and providing support to political parties and the candidate pairs being put forward will be dealt with firmly by the TNI commander. The authority to take action against the TNI who were involved in the campaign at the Gakkumdu Center rests with Bawaslu which only provides recommendations which are then delegated to the State Civil Apparatus Committee for follow-up. The design of the Gakkumdu Organization so that it can take action against the TNI even though there is military justice is that the prosecution of the TNI by the Gakkumdu organization must be designed in such a way, namely by making the handling of general election violations with an institution that has been created as a specialist for handling election crimes so that the handling of violations of the TNI's involvement in the campaign can be resolved in an efficient manner. effective and not complicated. It is necessary to add clauses to the Law on Elections by strengthening the tasks, authority, duties, obligations, roles and functions of institutions that lead to the transformation of their function as a control institution that handles general election crimes.
Does Corporate Social Responsibility Enhance the Impact of Financial Performance On Firm Value?
Authors: Hasibuan David HM ,   Institute of Business and Informatics Kesatuan, Hilary Virginia ,   Institute of Business and Informatics Kesatuan
Published: July 2024

This study aims to determine the effect of financial performance as measured by return on asset (ROA), return on equity (ROE), and debt to assets ratio (DAR) on firm value as measured by price to book value (PBV) with corporate social responsibility (CSR) as a moderation variable. The data used is secondary data with a quantitative approach, where the population of food and beverage sector companies listed on the IDX is 73 companies. Using purposive sampling techniques, there were 17 companies that met the criteria, so there were 34 samples in this study. The hypothesis testing method used is multiple regression analysis and moderated regression analysis with the help of IBM SPSS 25. The results of this study show that Corporate Social Responsibility (CSR) is able to strengthen the influence of Return on Asset (ROA) and Return on Equity (ROE) on Price to Book Value (PBV), and Corporate Social Responsibility (CSR) does not influence Debt to Assets Ratio (DAR) on Price to Book Value (PBV). Overall, these results show that the tendency of investors in determining the purchase of shares in the food and beverage sector on the Indonesian stock exchange is more influenced by ratios that are directly related to the returns that will be received by investors and ratios related to profit receipts compared to ratios that are not directly related to returns and profit receipts such as debt ratio or profitability.
The Effect of A Flywheel Hip Extension Vs A Traditional Hip Extension Exercise on Hamstring Strength
Authors: O Brien Joey , Browne Declan , Earls Des , Lodge Clare
Published: July 2024

The main aim of this present study was to compare the effect of a flywheel hip extension exercise versus a traditional gravity-dependent exercise on hamstring strength. Twenty U-20 male soccer players volunteered to participate in the study. None had experience with flywheel inertia training, but all had a minimum of 12 months traditional resistance training experience. The participants were randomly assigned to two groups: the flywheel Romanian deadlift and traditional Romanian deadlift groups. Resistance training was performed twice a week for six weeks. Both groups performed four sets of six working repetitions, with the flywheel group performing two extra submaximal pre-repetitions at a low intensity to initiate the rotational force of the flywheel. A significant main effect of time was found for both eccentric strength (p = 0.006) and 3RM (p < 0.001) tests. There was a significant time-by-group interaction for 3RM (p = 0.02) but not for eccentric strength (p = 0.18). Post hoc analyses showed a significant increase in eccentric hamstring strength at the end of the intervention compared to baseline in the flywheel group (13% change, 37 N, p = 0.03, g = 0.51) but not in the traditional group (5% change,14 N, p = 0.282, g = 0.18). Both groups showed significant increases in 3RM Romanian deadlift (flywheel group: 18% change,19 kg, p = < .001, g = 1.07; traditional group: 28 % change, 26 kg, p = < .001, g = 0.99). This study highlights the beneficial use of flywheel training for optimising hamstring strength adaptation. Although both groups showed similar improvements in the 3RM Romanian deadlift, the flywheel group showed superior eccentric strength improvements.
Cardiologic scoring system as predictors of mortality in geriatric COVID-19 patients
Authors: Yudi Her Oktaviono  , Makhyan Jibril Al Farabi  , Aurelia Regina  , Audrey Florencia Theno  , Ariikah Dyah Lamara
Published: July 2024

Objective: To develop a cardiologic scoring system to predict mortality among geriatric coronavirus disease-2019patients.Method: The retrospective cohort study was conducted after approval from the ethics review committee of the DrSoetomo General Academic Hospital, Surabaya, Indonesia, and comprised data from March 1, 2020, to April 30,2021, of geriatric patients of either gender confirmed for coronavirus disease-2019 from several referral hospitals inEast Java, Indonesia. Data on comorbidities, electrocardiograph, and chest X-ray findings was examined to developa comprehensive scoring system. Data was analysed using SPSS 26.Results: Of the 3,893 cases reviewed, data of 322(8.27%) patients was analysed; 191(59.3%) males and 131(40.7%)females. The overall mean age was 66±4.1 years (range: 60-75 years). Of them, 267(82.9%) subjects were alive uponhospital discharge, while 55(17.1%) died during hospitalisation. Of the 24 variables analysed, 5(21%) were found tobe significant: cardiomegaly, sinus tachycardia, ST-segment abnormalities, pathological T-wave inversions, and axisdeviation (p<0.05). Receiver operating characteristic curve analysis showed an area under the curve 0.86, cut-offpoint Less Than or Equal 4 with sensitivity 89% and specificity 69%.Conclusion: The scoring system was found to have the potential to predict mortality in geriatric coronavirusdisease-2019 patients based on cardiac findings during hospital admission.Key Words: Cardiovascular, COVID-19, Electrocardiography, Arrhythmia, Cardiomegaly, Tachycardia.
The relationship between neutrophil to lymphocyte ratio (NLR) with rehospitalisation and mortality in patients with acute coronary syndrome (ACS)
Authors: Jesse Lesmana  , Achmad Lefi
Published: July 2024

Objective: To determine the relationship of neutrophil-to-lymphocyte ratio with re-hospitalisation rate and deathin acute coronary syndrome patients.Methods: The retrospective, observational, analytical study was conducted at Surabaya Hospital, East Java,Indonesia, and comprised data of acute coronary syndrome patients from January to December 2021. Neutrophilto-lymphocyte ratio values taken during each admission were noted, and divided into 3 groups; <3, 3-5 moderate,and >5 high. Data was also noted for the frequency of rehospitalisation and mortality from the institutional medicalrecords. Data was analysed using SPSS 23.Results: Of the 102 patients, 83(81.4%) were males and 19(18.6%) were females. The overall mean age was56.78±11.53 years. There were 48(47%) patients with low neutrophil-to-lymphocyte ratio, and 27(26.5%) each in themoderate and high categories. There was a strong relationship between neutrophil-to-lymphocyte ratio andmortality (p=0.038). The relationship between neutrophil-to-lymphocyte ratio and rehospitalisation was notsignificant (p=0.264).Conclusion: The neutrophil-to-lymphocyte ratio was associated with mortality during treatment, but was notassociated with the incidence of rehospitalisation in acute coronary syndrome patients.Key Words: Incidence, Prognosis, Coronary, Mortality, Rehospitalisation.
Clinical findings and electrocardiography predicted mortality among COVID-19 patients with pre-existing hypertension: A cross-sectional study of East Java Province, Indonesia
Authors: Makhyan Jibril Al Farabi  , Pandit Bagus Tri Saputra  , Amanda Marantika  , Diar Pasahan  , Runn Rami  , Yudi Her Oktaviono
Published: July 2024

Objective: To evaluate the factors associated with mortality among coronavirus disease-2019 patients with preexistinghypertension.Method: The retrospective, cross-sectional study was conducted from June 15 to July 7, 2021, after approval fromDr Soetomo General Province Hospital, Indonesia, and comprised data from the coronavirus disease-2019 registryin the East Java province of Indonesia from March 2020 to June 2021. Data was collected for adult patients infectedby coronavirus disease-2019 with pre-existing hypertension Data was analysed using SPSS 23.Results: Of the 2,732 patients in the registry, 425(15.6%) with median age 56.5 years (interquartile range: 50-64years) had pre-existing hypertension. Of them, 251(59.06%) were males, and 110(25.9%) had died while in hospital.Mortality was associated with older age; higher white blood cell counts at admission and lower platelet count(p<0.05). In addition, electrocardiogram parameters associated with mortality were faster heart rate and STabnormality (p<0.05).Conclusion: Older age, high white blood cell level, lower platelet count, faster heart rate, and ST abnormality atadmission were found to be the predictors of mortality among hospitalised coronavirus disease-2019 patients withpre-existing hypertension.Key Words: COVID-19, Hypertension, Electrocardiography, Leukocytes.
Correlation between peripheral immature platelet level and coronary immature platelet levels in coronary artery disease: an observational study in cardiac referral centre in East Java, Indonesia
Authors: Dimas Rio Balti  , Andrianto  , Ryan Enast Intan  , Firas Farisi Alkaff
Published: July 2024

Objective: To investigate the correlation between peripheral and coronary immature platelet, and factors that maypredict coronary immature platelet levels.Method: The cross-sectional, observational, analytical study was conducted at the Cardiovascular Diagnostic andIntervention Centre of Dr Soetomo General Academic Hospital, Surabaya, Indonesia, from November 2017 toJanuary 2018, and comprised patients of either gender with coronary artery disease. Peripheral and coronary bloodsamples were retrieved during coronary catheterisation. Immature platelet fraction was acquired by examiningwhole blood samples analysed through automated flow cytometry. Relationship between peripheral and coronaryimmature platelet fractions and counts were analysed using parametric correlation test, followed by linearregression analysis model of variables that influenced coronary immature platelet fraction. The statistical analysiswas carried out using SPSS Statistics for Windows, Version 25.0 (IBM Corp, Armonk, NY, USA).Results: Of the 70 patients, 55(78.6%) were males and 15(21.4%) were females. The overall mean age was 57±5.32years. There were 35(50%) patients with a history of smoking, and 34(48.6%) had hypertension and dyslipidaemia.Mean peripheral immature platelet fraction was 3.86±1.84% and mean coronary immature platelet fraction was3.63±1.7%. There was a robust positive and significant correlation (r=0.882; p<0.001) between immature plateletlevels in peripheral and coronary blood. Peripheral immature platelet and glycated haemoglobin >7.5 wereindependent predictors of coronary immature platelet (p=0.001).Conclusion: There was a strong correlation between immature platelet levels in peripheral and coronary blood.Key Words: Haemoglobin, Platelets, Coronary vessels, Heart.
Revisiting the role of trimetazidine for peripheral artery disease: a systematic review with meta-analysis
Authors: Raden Mohammad Budiarto  , Pandit Bagus Tri Saputra  , Roy Bagus Kurniawan  , Dinda Dwi Purwati  , Aiyaa Ulaa Dhiya Ul Haq  , Citrawati Dyah Kencono Ungu
Published: July 2024

Objective: To examine the impact of trimetazidine on skeletal muscle function in patients suffering from peripheral artery disease.
Method: The systematic review was conducted from July 20 to November 22, 2022, in line with the Preferred Reporting Items for Systematic Review and Meta-Analysis and comprised search for interventional studies on MEDLINE, ProQuest, Scopus and ScienceDirect databases using key words “peripheral artery disease” and “trimetazidine” or their synonyms. The cut-off date for the search was July 21, 2022. Clinical parameters, including Ankle-Brachial Index, Maximum Walking Distance, Maximum Walking Time and Pain Onset Time, were analysed both narratively and quantitatively whenever possible.
Results: Of the 587 studies initially identified, 12(2%) were shortlisted. Of them, 2(16.7%) qualified for detailed analysis, comprising 172 patients with intermittent claudication. There was no significant difference between the examined groups' Ankle-Brachial Index values at baseline and post-intervention (p=0.83). Maximum Walking Distance improvement was significantly higher (p=0.0006) in trimetazidine group compared to control group. Maximum Walking Time MWT and Pain Onset Time were significantly different between control and trimetazidine groups (p<0.05).
Conclusion: Trimetazidine's anti-ischaemic effect in peripheral artery disease patients improved Maximum Walking Distance, while it had no significant influence on Ankle-Brachial Index. Well-designed studies addressing the issue are needed.
Key Words: Trimetazidine, Coronary, Ankle, Arterial disease, Muscle, Skeletal, Walking.
Percutaneous transcatheter embolization in large tortuous coronary artery fistula patient: a case report
Authors: Diar Pasahari  , Ruth Irana Gunadi  , Pandit Bagus Tri Saputra  , Makhyan Jibril Al Farabi  , Terrence Timothy Evan Lusida  , Yudi Her Oktaviono
Published: July 2024

Coronary artery fistula is a rare anomaly involving thecoronary artery and a heart chamber or vessel.Percutaneous intervention has been shown to beeffective and safe in fistulas that are small and nontortuous;however, it is not an absolute contraindicationin fistulas that are large and tortuous. We report a delayeddiagnosis of a single, large-diameter, tortuous coronaryartery fistula that manifested as myocardial ischaemia dueto the steal phenomenon in a 49 year old male. Theundesirable connection was successfully obliterated bypercutaneous embolisation, followed by an improvementin symptoms and daily activities. Steal phenomenon is thefundamental mechanism of myocardial ischaemia incoronary artery fistula, as confirmed by improvement insymptoms and coronary artery perfusion followingocclusion of the fistula. Percutaneous catheterization issafe and effective for coronary artery fistula closure, andthe occlusion site should be precise to achieve completeocclusion and prevent complications.Keywords: Coronary, Fistula, Perfusion, Catheterization,Ischemia,
Calcific pericarditis strangling the heart, an answer to unexplained heart failurediagnostic modalities
Authors: Sondang Jasmine Sitorus  , Gede Rur Us Suryawan  , Rosi Amrilla Fagi
Published: July 2024

Pericardial calcification is often found incidentally fromimaging studies and may be a clue to constrictivepericarditis. Constrictive pericarditis often mimics othercauses of heart failure, pulmonary, or liver disease,making it hard to diagnose. Tuberculosis is the mostcommon infectious aetiology of Constrictive Pericarditis.Living in developing countries, such as Indonesia, shouldwarn us of the possibility of tuberculous constrictivepericarditis as a differential diagnosis of unexplainedheart failure. The presented case came with complaints ofshortness of breath, especially on exertion for five years,which worsened in the last 6 months. The past history ofpulmonary Tuberculosis with the Cardiac CT findingsconfirmed the diagnosis of Constrictive Pericarditis.Keywords: Pericarditis, Tuberculous, Heart Failure, LiverDiseases
Angiotensin converting enzyme inhibitor and coenzyme Q10 as adjunctive treatment for patients with ventricular septal rupture following late onset myocardial infarction: a case report
Authors: Ryan Enast Intan  , Dimas Rio Balti  , Ricardo Adrlan Nugraha  , Firas Farisi Alkaff  , Sovia Salamah  , Tan Nicko Octora
Published: July 2024

Ventricular Septal Rupture (VSR) is a rare complication ofacute myocardial infarction and has a high mortality rate.Surgery is the definitive treatment. However, in hospitalswith limited facilities, treating acute myocardial infarctionpatients with ventricular septal rupture, is challenging. A74-year-old woman came to the emergency room of Dr.Koesma General Hospital, Tuban, East Java in December,2019 with late-onset Acute Myocardial Infarction. On thefollowing day, a new holosystolic murmur was heard inthe left lower sternal border with palpable thrill.Transthoracic echocardiography showed VSR with severepulmonary hypertension. This was followed by a drop inthe blood pressure to 80/50 mmHg. The blood pressurewas dependent on vasopressors until lisinopril andcoenzyme Q10 were introduced. After 3 months, thehaemodynamics of the patient were stable. This provedthat the use of angiotensin-converting enzyme andcoenzyme Q10 promotes more energy production,enables tissue healing and leads to balanced remodellingto increase the survival rate in cases of non-surgicaltreatment.Keywords: Lisinopril, Ventricular Septal Rupture, HeartMurmurs, Vasoconstrictor, Hemodynamics, Angiotensin’s,Infarction, Coenzymes
Unstable angina pectoris in a young male after first dose of COVID-19 MRNAvaccine
Authors: Billi Kinesya  , Makhyan Jibril Al-Farabi  , Yusuf Mannagalli  , Yudi Her Oktaviono
Published: July 2024

Some side effects regarding COVID-19 vaccination havebeen reported. The most common reports ofcardiovascular issues were myocarditis and pericarditis.Although inflammation is the most common cause in thismatter, there were only a few reports about ischaemiccases related to COVID-19 vaccines. These reports alsocommonly included older men who received a seconddose of mRNA vaccination. We present a 25-year-old manwith chest pain mimicking a heart attack after receivingthe first dose of the mRNA COVID-19 vaccine. There wereno known preceding cardiovascular risk factors. Workupswere done, and the diagnosis made was unstable anginapectoris. This may remind physicians to increaseawareness of cardiovascular side effects in thisvaccination era, as it may be encountered even inyounger patients. The patient was seen at Dr. SoetomoGeneral Academic Hospital, Surabaya, Indonesia, inAugust 2022.Keywords: COVID-19 Vaccines, Myocarditis, RNA,Cardiovascular, Angina, Pericarditis.
Cardiac myxoma as a rare acute heart failure etiology in paediatrics: A case report
Authors: Irien Eko Hermawati  , Hanang Anugrawan Achmad  , Pandit Bagus Tri Saputra  , Rafelito Kharisma Rahardjo  , Sofie Wardhani  , Heroe Soebroto
Published: July 2024

Cardiac myxoma is extremely rare in children. However, if not treated immediately, it may cause varying symptoms until sudden death. A-9-years old male Javanese child was brought to the emergency department of Prof. Soekandar General Hospital, Mojokerto with progressive dyspnoea since one month which got worse in the left decubitus position. There was no significant past medical history. Physical examination revealed hypotension, mitral stenosis, tricuspid regurgitation, and pulmonary congestion. Transthoracic echocardiography revealed a round pedunculated 3x3.3 cm mass in the Left Atrium that swingingly moved to the Left Ventricle during diastole. This was diagnosed provisionally as Myxoma with a differential of thrombus. After stabilization, he was referred to a tertiary hospital for emergency excision. Histopathology confirmed the myxoma. There were no symptoms and activity limitations during the 6 months follow-up. To the best of our knowledge, this is the first paediatric cardiac myxoma with Acute Heart Failure symptoms reported in Indonesia. Echocardiography is imperative for diagnosing myxoma. Appropriate and timely management results in an excellent outcome.
Keywords: Tricuspid Valve, Diastole, Myxoma, Heart Neoplasms, Mitral Valve Stenosis, Dyspnea, Thrombosis, Hypotension
Conquering the obstacles during the intervention of a proximal chronic total occlusion of right coronary artery with a concurrent significant ostial stenosis: a case report
Authors: Muhammad Insani Ilman  , Yudi Her Oktaviono  , Mohammad Budiarto  , Suryo Ardi Hutomo  , Ryan Enast Intan
Published: July 2024

Percutaneous coronary intervention (PCI) on a proximalchronic total occlusion (CTO) of the right coronary artery(RCA) with concurrent ostial stenosis can be challengingbecause of the significant difficulty in properly engagingthe catheter and providing stable support during theprocedure. We report the case of a 57-year-old man withchronic coronary syndrome who underwent an electivePCI at the Dr. Soetomo General Hospital in Surabaya, onApril 13th, 2022. At the beginning of the procedure, therewas difficulty in intubating the RCA, which required theguide catheter replacement. The angiography revealed asignificant lesion at the ostium, a CTO at proximal to mid-RCA with bridging collaterals, and a significant distallesion. Several strategies to improve guiding cathetersupport during PCI are using large and supportive shapeguide catheters, deep guide catheter intubation, extrasupport wire, microcatheter and guide catheterextension.The risk of pressure dampening and ischaemia uponengagement should always be kept under consideration.Keywords: Percutaneous, Coronary Intervention,Catheters, Vascular Diseases, Ischemia, Angiography,Intubation, Intratracheal
Revolutionizing Healthcare: The Impact and Growth of Artificial Intelligence(AI)
Authors: Isha Mishra  , Vedika Kashyap  , Dr. Ritu Pahwa  , Dr. R. Dheivanai
Published: July 2024

Artificial Intelligence (AI) has revolutionized the healthcare sector by improving patient care and treatment through diagnostic revolutionization. AI is used for diagnosing and detecting diseases, analyzing large-scale patient data sets to find trends and abnormalities. This has led to increased precision and speed of disease identification, enabling early intervention and individualized treatment programs. AI-driven diagnostic systems have shown effectiveness in reducing incorrect diagnoses and enhancing patient outcomes for diseases like diabetes, cancer, and heart issues.AI algorithms also aid in treatment planning and drug discovery, predicting patient responses to treatments and optimizing therapeutic strategies. In clinical settings, AI-powered systems automate administrative tasks, manage patient records, and improve workflow efficiency. Chatbots and virtual health assistants can offer patient guidance and support, reducing healthcare staff burden and enhancing patient experiences. However, AI integration in healthcare faces challenges such as data privacy, security, financial resources, and ethical considerations. Bias in AI algorithms can perpetuate healthcare disparities, and efforts are being made to reduce bias through diverse datasets and transparent AI systems. Legal and ethical frameworks are needed to address these issues.In conclusion, AI in healthcare has the potential to improve patient outcomes, but challenges such as funding, security, data privacy, and ethical considerations need to be addressed.
Offline Signature Verification System Using CNN
Authors: Dr.Prof.Sharada Kore  , Surwade Prerana  , Tarate Priti  , Kolaj Shweta
Published: July 2024

One of the challenging and effective ways of identifying a person through biometric techniques is Signature verification as compared to the traditional handcrafted system, where a forger has access and also attempts to imitate it which is used in commercial scenarios, like bank check payment, business organizations, educational institutions, government sectors, health care industry etc. so the signature verification process is used for human examination of a single known sample. There are mainly two types of signature verification: static and dynamic. i) Static or offline verification is the process of verifying an electronic or document signature after it has been made, ii) Dynamic or online verification takes place as a person creates his/her signature on a digital tablet or a similar device. Compared, Offline signature verification is not efficient and slow for a large number of documents. Therefore, although vast and extensive research on signature verification there is a need to more focus on and review the online signature verification method to increase efficiency using deep learning. In this project, we achieve 94.58% accuracy using a convolutional neural network.
Design of Area Efficient Network-On-Chip Router: A Comprehensive Review
Authors: Sowmya B J  , Dr Jamuna S
Published: July 2024

The number of uses for cutting-edge technologies has led to a further growth in a single chip's computational capacity. In this case, several applications want to build on a single chip for computing resources. As a result, connecting the IP cores becomes yet another difficult chore. The many-core System-On-Chips (SoCs) are being replaced by Network-On-Chip (NoC) as an on-chip connectivity option. As a result, the Network on Chip was created as a cutting-edge framework for those networks inside the System on Chip. Modern multiprocessor architectures would benefit more from a NoC architecture as its communication backbone. The most important components of any network structure are its topologies, routing algorithms, and router architectures. NoCs use the routers on each node to route traffic. Circuit complexity, high critical path latency, resource usage, timing, and power efficiency are the primary shortcomings of conventional NoC router architecture. It has been difficult to build a high-performance, low-latency NoC with little area overhead. This paper surveys previous methods and strategies for NoC router topologies and study of general router architecture and its components. Analysis is carried out to understand and work for a low latency, low power consumption, and high performance NoC router design that can be employed with a wide range of FPGA families. In the current work, we are structuring a modified four port router with the goals of low area and high performance operation.
Pengaruh Faktor Internal dan Faktor Eksternal terhadap Stabilitas Bank Syariah Indonesia
Authors: Subakti Hari , Rokan, M.H Dr. Mustapa Khamal , Harahap,  M.E.I Muhammad Ikhsan
Published: July 2024

This research is a quantitative study that analyzes the influence of internal factors (total bank assets, income diversification, and capital buffers) and external factors (gross domestic gross and inflation) on the stability of Islamic banks. This research uses panel data, namely Bank Syariah Indonesia in the 2017-2021 period. The method for explaining this research is panel data regression analysis with Eviews version 9. The results of this study prove that starting from the factors of total assets, income diversification, capital buffers, gross domestic income, and inflation significantly affect the stability of Bank Syariah Indonesia. These results also prove that the independent variables consist of internal factors (bank total assets, income diversification, and capital buffers) and external factors (gross domestic product and inflation) simultaneously influencing the stability of Indonesian Islamic banks. In addition, this study also supports the charter value theory but rejects the too-big-to-fail theory.
Keywords : stability, total bank assets, income diversification, capital buffer, gross domestic product, inflation.
Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108
Authors: Apriliani Nurhalimah , Harmain Hendra , Harahap Rahmat Daim
Published: July 2024

Statement of Financial Accounting Standards (PSAK) 108 is an accounting standard that is used as a guide for accountants in the recognition, measurement and presentation of sharia insurance transactions. This research aims to produce financial reports that are accurate, reliable and relevant so as to make people believe in the company. The method used in this study uses a qualitative descriptive research method. The subject of this research is the administrative and financial staff of PT. Allianz, which records company transactions. Analysis that is based on the notions or facts as they are in a systematic and accurate way. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research that has been done, it can be concluded that the Evaluation of Liability Reports on Insurance Contracts at PT. Allianz Life Indonesia Vision Coal MDN 138 The company accepts premium payments and develops business activities with a purely profit orientation, ignoring several syar'i prohibitions such as the elements of maisir, gharar and usury. Compliance with PSAK in sharia insurance contracts in companies that comply with financial rules according to accounting standards, despite the fact that much remains to be evaluated in terms of insurance claims.
Keywords : Liability Report, Insurance Contract, PSAK 108.
Perkembangan Sejarah Pemikiran Ekonomi Islam Periode 1960-1980
Authors: S Zul Ikram , Sirajuddin  , Parakkasi Idris
Published: July 2024

This paper aims to investigate developments and changes in Islamic economic thought during the period 1960-1980. This period is very important in the history of Islamic economic thought because it experienced many social, political, and economic changes in the Muslim world. This study uses historical analysis methods to trace the evolution of Islamic economic thought at that time. This paper identifies several key figures and schools of thought that played an important role in developing Islamic economic thought in that period. Some of the figures studied include Sayyid Abul A'la Maududi, Sayyid Qutb, and Muhammad Baqir as-Sadr, who represent diverse views in Islamic economic thought. The results of this study indicate that the period 1960-1980 was an important period in the development of Islamic economic thought. During this period, attempts were made to combine the principles of Islamic economics with contemporary economic practices. Several schools of thought propose alternative economic models based on Islamic principles, such as an economic system based on social justice, sustainable economic development, and economic empowerment of Muslims.
Keywords: Islamic Economic Thinking, History
Implementasi Platform Tepat Daya Bank BTPN Syariah dalam Mendukung Pengembangan dan Peningkatan Skill Usaha Mikro Desa
Authors: Daniswara Edo , Oktafia Renny , Laily Fauzatul
Published: July 2024

This research was conducted with the aim of knowing the implementation of the Prestasi Daya Platform Application which was introduced to Bank BTPN Syariah customers through the University Friendship Program by BTPN Syariah in supporting Bank BTPN Syariah customers, especially those who have MSME businesses in increasing customer knowledge regarding tips on entrepreneurship in the sub-district area. Pujon, Malang Regency. The research in this journal article uses the case study qualitative method because of the closeness and ease of finding accessible information related to the research being conducted and the limited time and place to conduct the research. Bank BTPN Syariah specifically created an application called the Exact Daya Platform as well as running an Internship program with the theme Friends of University Daya which aims to improve the quality of MSMEs from its customers by assigning apprentice students through gradual mentoring providing direct education to its customers regarding tips in developing its business and also supported by the introduction of the Prestasi Daya Platform Application which can be used as a means of self-learning for its customers in the future after the mentoring period is over. With the Precise Daya Platform application, it is hoped that BTPN Syariah bank customers can develop their business independently and better in the future.
Keywords: BTPN Syariah, Small and Medium Enterprise (SME), Business Development, Business Assistance
Partisipasi Masyarakat dalam Program Bsps Melalui Upaya Keswadayaan Demi Mewujudkan Rumah Layak Huni di Desa Pucangombo
Authors: Aini Dian Nur , Huda Syamsul , Fitria Anisa
Published: July 2024

This research was conducted to determine community participation in the BSPS program through self-help efforts to create livable houses in Pucangombo Village. The research in this journal article applies a qualitative descriptive method because it is considered that it is easy to find information that can be accessed starting from time constraints, as well as the place to conduct research. Population growth tends to increase every year, conditions like this will result in various problems such as increasing housing needs, poverty rates, and slum areas. The Directorate General of the Ministry of Public Works and Public Housing as the organizer of government affairs issued a breakthrough program in the form of Self-Help Housing Stimulant Assistance which aims to improve decent housing that is healthy, safe, harmonious, orderly and sustainable for people with low incomes supported also by community participation through self-help forms . In this activity, community participation is categorized as enthusiastic, which can be seen from the optimal source of funds by looking at the form of self-help they have. So that the gains from the BSPS program are reducing inadequate housing and increasing the quality of community housing.
Keywords: BSPS, Livable Houses, Nongovernmental
Pengaruh Free Cash Flow dan Trading Volume Activity terhadap Return Saham pada Perusahaan Farmasi (Bursa Efek Indonesia Periode 2018 – 2022)
Authors: Maharani Septia Putri , Situngkir Tiar Lina
Published: July 2024

The research aims to see how trading volume activity and free cash flow have an impact on stock returns for pharmaceutical companies (Indonesia Stock Exchange Period 2018–2022). This research utilizes a quantitative approach that uses a descriptive and verification approach. The research samples were eight pharmaceutical companies listed on the Indonesia Stock Exchange from 2018 to 2022. A total of 40 data were collected using a purposive sampling technique for 5 years of observation. Descriptive and verification analyzes were performed, including classical assumptions (normality, heteroscedasticity, autocorrelation and multicollinearity), multiple linear regression analysis, t-test and f-test. Data processing was carried out using SPSS 26. The results of testing the data showed that free cash flow and trading volume activity partially affected stock returns. then simultaneously stock returns are influenced by free cash flow and trading volume activity.
Keywords: Free Cash Flow, Trading Volume Activity, Stock Returns.
Pengaruh Budaya Organisasi dan Komitmen terhadap Kinerja Sekolah dengan Penerapan Sistem Informasi Akuntansi Sebagai Variabel Intervening di SMA Swasta Medan
Authors: Wahyuningrum Retno , Sari Eka Nurmala , Sari Maya
Published: July 2024

This study aims to examine and analyze the influence of organizational culture and commitment to school performance by applying accounting information systems as an intervening variable in Medan Private High Schools. This type of research conducted in this study is to use a Quantitative Approach. The population in this study amounted to 196 Private High Schools in the city of Medan. The population used was all private high schools in the city of Medan with 392 respondents from the Principal and Treasurer. The number of samples in this study were 50 schools with the number of respondents 50 times 2, the total number of respondents was 100. The study of the independent variables studied was Organizational Culture and Commitment. In this study the independent variables studied were School Performance, and intervening variables were the application of accounting information systems. Data collection techniques in this study researchers used two ways, namely library research and field research. Data analysis technique used in this research is descriptive analysis, Structural Equation Modeling (SEM) Analysis based on Variance (Partial Least Square). The results of this study indicate that the variable Influence of organizational culture on school performance has a path coefficient of 0.143. The effect has a probability value (p-values) of 0.862> 0.05, meaning school performance has no effect in influencing organizational culture. The organizational culture variable on the application of accounting information systems has a path coefficient of 0.989 and has a probability value (p-values) of 0,000 <0.05, this shows that the influence of organizational culture on school performance is significant. commitment to school performance has a path coefficient of 0.406 and has a probability value (p-value) of 0,000 <0.05, this shows that commitment to school performance is influential. commitment to the application of accounting information systems has a path coefficient of -0.010 and has a probability value (p-values) of 0.658> 0.05, this shows that commitment has no effect on the application of accounting information systems and accounting information systems on school performance has a path coefficient - 0.415 and has a probability value (p-values) of 0.860> 0.05, this shows that the accounting information system is not significant in influencing school performance.
Keywords: Organizational Culture, Competence, SIA and School Performance
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021
Authors: Eni Cahya , Rakhmanita Ani
Published: July 2024

The Indonesia IMF predicts that the economy will grow by 5% in 2023, and this prediction is supported by the high demand for housing and the prospects for the property sector in Indonesia which continues to grow. A company's primary objective is to raise its value, which is represented in the market price of its shares. This study seeks to ascertain the impact of managerial ownership, institutional ownership, and leverage (DER) on price to book value in real estate companies listed on the IDX. Research of this kind is quantitative. The information used in this study is secondary information. Purposive sampling with a variety of linear regression analysis approaches was the sampling strategy employed in this investigation. According to data analysis findings, management ownership and partially institutional ownership have a positive and significant impact on price to book value, however leverage as measured by the Debt to Equity Ratio (DER) has no impact. Institutional ownership, management ownership, and leverage, as measured by the Debt to Equity Ratio (DER), all have an impact on price to book value simultaneously.
Keywords: Institutional Ownership, Managerial Ownership and Leverage
Manajemen Risiko Kepatuhan Syariah Serta Implementasinya pada Bank Syariah Indonesia (BSI)
Authors: Faizatul Zelyn , Faizal Muhazzab Alief , Asiyah Binti Nur , Subagyo Rohmad
Published: July 2024

The background of this research is the potential of Islamic banking in Indonesia which is followed by very good developments. However, this research wants to look deeply into the implementation of sharia compliance by sharia banking, especially Indonesian Sharia Banks. Based on this, the research objectives include knowing the application of sharia, in this case, BSI compliance in making sharia principles a guideline for banking operations and management. As well as BSI's efforts to realize sharia compliance through sharia compliance management which is separate from other management. The research was carried out using a qualitative method with a literature study, where the literacy used was books, research journals that are appropriate to the topic of discussion, as well as the annual financial reports of Bank Syariah Indonesia. The results of the study found that the individual and integrated BSI risk profile until 2022 shows that BSI risk can be managed properly to support future business development. In other words, BSI has implemented risk management appropriately and adequately.
Keywords: Sharia Banking; Sharia Compliance; Indonesian Sharia Bank
Analisis Sharia Compliance Pada Mekanisme Produk Kafalah Pembiayaan Surety Bond PT. Penjaminan Jamkrindo Syariah Cabang Medan
Authors: Yusuf M. , Lubis Fauzi Arif
Published: July 2024

The purpose of this study was to find out the mechanism of the Surety Bond financing kafalah product at PT Penjaminan Jamkrindo Syariah Medan Branch and to find out the sharia compliance analysis in the Surety Bond financing process and the suitability of its application in terms of sharia compliance dimensions and provisions. This research departs from the framework of thinking, namely the application of shariah compliance to the surety bond financing mechanism, where shariah compliance is the basic thing that distinguishes between shariah financing and conventional financing. If a sharia financing has followed sharia compliance by implementing all fatwas that regulate the financing of a product, then the application of sharia compliance is correct. As stipulated in the DSN Fatwa No.4/DSN-MUI/IV/20. regulates the ownership of goods in Surety Bond financing transactions. The research method used in this research is descriptive method. With primary data sources taken from the research location of PT Penjaminan Jamkrindo Syariah Medan Branch, namely regarding Shariah compliance in the mechanism of the Surety Bond financing kafalah product. While the secondary data sources used in this study came from books, articles, the internet, and other sources.
 
Keywords : Sharia Compliance, Jamkrindo syariah, produk surety bond.
Pengaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan yang Terdaftar di BEI Tahun 2016-2022
Authors: Kumala Nidia , Priantilianingtiasari Ruly
Published: July 2024

Mining companies are closely related to the surrounding environment. The company's treatment of the environment must be considered. Not only the environment, companies must also pay attention to social issues as well. This study aims to analyse and determine 1) the effect of green accounting on firm value, 2) the effect of CSR on firm value, 3) the effect of financial performance on firm value, and 4) the effect of green accounting, CSR and financial performance on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2022. The method in this study uses quantitative methods with the sampling technique used in is purposive sampling by obtaining 7 companies with a total of 49 annual reports that will become objects. The data source used in this research is secondary data. Data analysis using panel data analysis using Eviews software. The test results show that financial performance has a significant effect on firm value. Green accounting and CSR have no significant effect on firm value. Simultaneously the influence of green accounting, CSR and financial performance has a significant effect on firm value.
Keywords: CSR, Green Accounting, Financial Performance
Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Manajemen Aset dan Sales Growth terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Authors: Afifah Zulfa Dwi Nur’ainni , Priantilianingtiasari Ruly
Published: July 2024

Financial performance is the company's ability to manage and control its resources. The purpose of this study is to analyze the effect of Corporate Social Responsibility (CSR), Capital Structure, Asset Management, and Sales Growth on financial performance in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of data used in this study is secondary data. The samples used were 32 manufacturing companies in the Industrial and Chemical sectors. The method used in the research is quantitative method by applying purposive sampling technique. The data analysis techniques in this study are classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study show that CSR, capital structure and sales growth have a significant effect on financial performance, while asset management has no significant effect on financial performance.
 
Keywords : Corporate Social Responsibility, Financial Performance, Asset Management, Sales Growth, Capital Structure.
Participation of Socio-Economic Empowerment Groups in Improving the Economy in Rural Areas
Authors: Utami Wahyu , Sulaiman Adhi Iman , Windiasih Rili , Sari Lilik Kartika
Published: July 2024

Agricultural institutions play a crucial role in agricultural development as they can enhance the quality of human resources, increase production and income, and improve farmers' welfare. Participation of socio-economic empowerment groups in improving the economy in rural areas in various aspects is essential to achieve these goals. This study aims to describe the characteristics of the research subjects and their participation from both internal and external aspects. The internal aspect is based on the benefits received, while the external aspect is influenced by local socio-cultural factors, agricultural extension workers' guidance, and leaders' capabilities. The research employs mixed methods, with data collection techniques including questionnaires, observations, in-depth interviews, and Focus Group Discussions (FGD). The data are analyzed using descriptive statistical analysis. The informants consist of members of the Leading Farmer and Fishermen Contact (LFFC) Padamara and field extension officers. The research was conducted in the agricultural institutions of Padamara District, Purbalingga Regency, and Central Java. The results show: (1) The majority of the research subjects are male (85%), aged 46 – 60 years (45%), with high school education (60%), earning 1,000,000 – 2,000,000 per month (65%), and have been members of LFFC for more than 3 years. (2) Participation from the internal aspect, based on the benefits received by members, shows a very high level of agreement. (3) Participation from the external aspect, including the culture of cooperation, also shows a very high level of agreement.