bluuebunny/crossref_metadata_2025 huggingface dataset:
E–RECOVERY SERVICE QUALITY TERHADAP E-LOYALTY PELANGGAN GOFOOD BANDUNG
Authors: Amanah Dita , Harahap Dedy Ansari
Published: March 2023

It is necessary to know the application of E-Recovery Service Quality to understand E-Loyalty for Gojek customers, GoFood Features. Loyal customers or regular customers, will make the business continue to survive because loyal customers feel comfortable with certain products, so they will repeatedly make purchases.The survey method is the method used in this study and the sampling technique is purposive sampling. This type of research is descriptive and quantitative verification. The population in this study were Gojek GoFood Feature customers in the city of Bandung with a sample size of 100 respondents. The data analysis method used is simple linear analysis to analyze the effect of E-Recovery Service Quality on E-Loyalty.The test results show that E-Recovery Service Quality has a significant effect on E-Loyalty for Gojek GoFood Feature customers with a t value of 8.149. Value of t table < t count or 1.966 < 8.149 with a significance value < 0.05, namely 0.000 < 0.05.The beta coefficient value is 0.546, which means that E-Recovery Service Quality can explain E-Loyalty of 54.60% or states that every change of one unit of E-Recovery Service Quality can result in a change in E-Loyalty of 54.60%. The discussion and recommendations given are all written in this article.
PENGARUH SELF EFFICACY DAN LOCUS OF CONTROL DALAM MENINGKATKAN KINERJA KARYAWAN DI CASSANO CAFÉ MEDAN
Authors: Situmorang Irvan Rolyesh
Published: March 2023

Human resources are one of the most important assets in a company or business, so entrepreneurs must pay special attention to these human resources in order to be able to improve the performance of human resources themselves. The purpose ofthis research is to determine the effect of  Self Efficacy and Locus of Control on Employee Performance at Cassano Café. The population and sample in this study were 30 respondents with a saturated sample. Data collection techniques using observations, questionnaires, and interviews. Data analysis techniques use multiple linear analysis. The results of multiple linear regression analysis are  Y = 11.137 + 0.795X 1 +  1.055X2 + e. The results of partial test research (t) show that Self Efficacy has a positive and significant effect on Employee Performance, Locus of Control also has a positive and significant effect on  Employee Performance.  The results of simultaneous test research (F) show that Self Efficacy  and Locus of Control have a positive and significant effect on Employee Performance.  The result of the coefficient of determination  of 69.8% for Employee Performance, while the remaining 32.5%, was influenced by other factors outside of this study.
Analysis of determinants of banking company's financial performance during the covid-19 pandemic
Authors: Cindy Karmilasari  , Imam Agus Faisol
Published: March 2023

During the Covid-19 pandemic, the banking sector was extremely susceptible to losses because so many debtors from diverse industrial sectors were afflicted by Covid-19 and had difficulty meeting their obligations. This study aims to examine the impact of Good Corporate Governance, capital structure, and company size on the 2020 financial performance of Indonesia Stock Exchange-listed banking companies. In this study, the independent board of commissioners, board of directors, audit committee, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size are the independent variables. In this study, the dependent variable is the company's financial performance (ROA). This study employed a technique of purposive sampling to collect 46 samples. The method of analysis employed is multiple linear regression analysis. The results show that the independent board of commissioners, Debt to Equity Ratio, and company size positively affect financial performance. The Board of directors and audit committee has no significant effect on financial performance. Meanwhile, the Debt to Asset Ratio harms financial performance.
The dual journey of navigating the ‘awa of higher education’ from a Māori doctoral student’s lens
Authors: Abraham Hazel
Published: March 2023

For many Māori students, staying in the main flow of the awa (river) is not easy in New Zealand’s mainstream education system. But with the right support mechanisms and structures in place, it is possible, for a Māori doctoral student to achieve educational success as Māori in higher education. This paper discusses what is entailed in the dual journey of a first in family, Māori doctoral student when completing a doctoral qualification alongside a Māori journey in strengthening connections within te Ao Māori (the Māori world). The narrative shares insights of the researcher’s experiences which led to the development of an Indigenous methodology model called ‘He Pūtauaki Model’. A number of key factors for ensuring her success as a Māori doctoral candidate was the continual support and guidance provided from kaumātua (elders), whānau (family), hapū (sub-tribe) and iwi (tribe), over a four-year period of completing the doctoral journey, and when a Mahitahi approach was adopted by her supervisors and reinforced by other Te Ipukarea Research Institute postgraduate students made a difference for her in overcoming the challenges that an Indigenous Māori doctoral student can face when navigating the awa (structural mechanisms and psychosocial challenges) at Auckland University of Technology (AUT).
rol del conflicto en el discurso de campaña kirchnerista (2015)
Authors: Fernández Bugna María Candela
Published: March 2023

La dimensión conflictiva de lo político ha sido abordada desde numerosas perspectivas teóricas y ha adoptado diferentes configuraciones en el decir y el hacer de la dirigencia política argentina. En este artículo analizamos cómo se la pone en juego discursivamente en las elecciones nacionales de 2015, específicamente en el discurso kirchnerista de campaña. El abordaje será cualitativo, centrado en la técnica de análisis del discurso y haciendo uso de la teoría política, específicamente de autores interesados en la república y el republicanismo, como herramienta de análisis.
Kepemimpinan HJ. Ruminah dalam Pengelolaan Pendidikan Agama Islam di Panti Asuhan Tunas Harapan ‘Aisyiyah Kota Pontianak
Authors: Arini Dini
Published: March 2023

The ‘Aisyiyah Tunas Harapan Orphanage in Pontianak City was established as a social welfare institution that is responsible for caring for children in the interior of West Kalimantan who do not have parents or guardians who are unable to provide them with the right to education, clothing, food, and housing. The reason for the establishment of the ‘Aisyiyah Tunas Harapan Orphanage in Pontianak City was that it started from a great social sense and empathy from a female character named Hj. Ruminah. He felt compassion and concern for the condition of the children in the interior of West Borneo at that time, which was around the 1970s. Out of compassion and concern, he helped the children by inviting them to be cared for by him. Not only was he raised, he also taught them, such as adab, Islamic religious education, non-formal education, and informal education. This study uses a qualitative approach with the type of character study research. This study resulted in the finding that the leadership of Hj. Ruminah greatly influences the management of Islamic Religious Education at the ‘Aisyiyah Tunas Harapan Orphanage, Pontianak City.

 

Abstrak:Panti Asuhan ‘Aisyiyah Tunas Harapan Kota Pontianak didirikan sebagai lembaga kesejahteraan sosial yang bertanggung jawab dalam mengasuh anak-anak pedalaman Kalimantan Barat yang tidak memiliki orang tua atau walinya tidak mampu memberikan hak kepada mereka berupa pendidikan, sandang, pangan dan papan. Alasan berdirinya Panti Asuhan ‘Aisyiyah Tunas Harapan Kota Pontianak ialah berawal dari rasa sosial dan empati yang besar dari seorang tokoh perempuan yang bernama Hj.Ruminah. Beliau merasakan iba dan prihatin dengan keadaan anak-anak pedalaman Kalimantan Barat pada saat itu, yakni sekitar tahun 1970-an. Dari rasa iba dan keprihatinannya, beliau membantu anak-anak tersebut dengan mengajak mereka untuk diasuh oleh beliau. Bukan hanya diasuh semata saja, beliau juga mengajarkan mereka, seperti adab, Pendidikan Agama Islam, pendidikan non-formal, dan pendidikan informal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi tokoh. Penelitian ini menghasilkan temuan bahwa kepemimpinan Hj. Ruminah sangat mempengaruhi pengelolaan Pendidikan Agama Islam di Panti Asuhan ‘Aisyiyah Tunas Harapan Kota Pontianak.
Urgensi Kompetensi Leadership Guru Pendidikan Agama Islam dalam Menanamkan Kedisiplinan Peserta Didik
Authors: Satariyah Satariyah , Nandar Nandar
Published: March 2023

The Urgency of Leadership Competence of Islamic Education Teacher in Improving Student’s Discipline. The teacher’s role is not merely as a teacher but as well as an educator. The presence of the teacher is very influential in the students’ character building. One of the characteristics that need to be applied is discipline. Since discipline is one of the requirements in developing students’ character to become the next generation that will be able to compete globally. This study aimed to determine how urgent the leadership competence skill of Islamic Education teachers is in improving students’ discipline. The research method used in this study is qualitative. Whereas the type of research used library research. The results of this study were leadership competencies that the Islamic Education teacher has to possess in improving the students’ discipline. Including the ability to organize the school’s potential, and abilities as an innovator, facilitator, mentor, and counselor. In addition to the ability to maintain, control, and direct religious teachings culture in the school community.

 

ABSTRAKGuru berperan selain sebagai seorang pengajar juga sebagai seorang pendidik. Keberadaan guru sangat berpengaruh dalam pembentukan karakter peserta didik. Salah satu karakter yang perlu ditanamkan adalah kedisiplinan. Karena kedisiplinan menjadi syarat dalam mengembangkan peserta didik menjadi generasi penerus bangsa yang mampu bersaing dalam dunia global. Penelitian ini bertujuan untuk mengetahui seberapa urgen kompetensi leadership guru Pendidikan Agama Islam dalam menanamkan kedisiplinan peserta didik. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Sedangkan jenis penelitian yang digunakan adalah penelitian kajian pustaka (Library Research). Hasil penelitian ini adalah kompetensi leadership yang harus dimiliki guru pendidikan agama Islam dalam menanamkan kedisiplinan peserta didik mencakup kemampuan dalam mengorganisasikan potensi sekolah, kemampuan sebagai inovator, fasilitator, pembimbing dan konselor, serta kemampuan dalam menjaga, mengendalikan, dan mengarahkan pembudayaan pengamalan ajaran agama pada komunitas sekolah.

Kata kunci: Kompetensi, leadership, kedisiplinan
Strategi Kesantunan Bahasa Verbal Santri dan Ustadz dalam Akhlak Berkomunikasi di Pesantren Salaf Al-Quran Sholahul Huda ­­­­­	Al-Mujahidin Malang
Authors: Musnandar Aries , Zakaria Bahrudin Nur Aziz , Fakih Muhammad Nur , Sutomo Sutomo
Published: March 2023

This study on politeness and akhlak learning strategies used in the interaction between santri and kyai/ustdaz in Pesantren Salaf Al-Qur’an Sholahul Huda Al-Mujahidin. This study was conducted to examine the types of politeness strategies employed by both santri and kyai/ustadz in their daily interaction and the factors underlay them to use such strategies. Further, a case study qualitative approach by doing observation and interview was employed as the method of the study. To figure out the phenomenon, Brown and Levinson’s theory of politeness strategies was applied in analyzing the data which are bald on record, positive politeness, negative politeness and off record. From the analysis, it was figured out that all types of politeness strategies were realized in kyai/ustadz utterances. In contrast, only three politeness strategies were performed by santri. It was identified that the some social factors of power and social distance triggered the santri and kyai/ustadz to perform such strategies. However, another influential factor that was found to encourage the participants to employ those strategies was that Pesantren Sholahul Huda Al-Mujahidin’s culture of akhlak that encompasses several values which are based upon the Islamic values declared in Al Quran and Al Hadith. By maintaining and nurturing this Akhlak and morality, it is believed to be the basis of the realization of peace.

 

Abstrak

Studi ini adalah berkaitan dengan strategi pembelajaran akhlak dan kesopanan yang digunakan dalam interaksi antara santri dan Kyai/ustdaz pada Pondok Pesantren Salaf Al-Qur’an Sholahul Huda Al-Mujahidin. Penelitian ini dilakukan untuk memeriksa jenis strategi kesopanan yang digunakan oleh santri dan Kyai/Ustadz dalam interaksi merkea sehari-hari dan faktor-faktor yang mendasari mereka untuk menggunakan strategi tersebut. Selanjutnya, penulis menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus dengan melakukan observasi dan wawancara sebagai metode penelitian. Untuk mengetahui dan menganalisis fenomena tersebut, penulis menerapkam teori yang diusulkan oleh Brown dan Levinson tentang strategi kesopanan. Dari analisis, diketahui bahwa semua jenis str     ategi kesopanan dilakukan oleh Kyai/Ustadz. Sebaliknya, hanya tiga strategi kesopanan yang dilakukan oleh santri. Lebih jauh, teridentifikasi bahwa beberapa faktor sosial seperti kekuatan dan jarak sosial telah memicu para santri dan Kyai/Ustadz untuk melakukan strategi tersebut. Namun, ada faktor lain yang berpengaruh yang mendorong peserta untuk menggunakan strategi itu yaitu budaya Pesantren Sholahul Huda Al-Mujahidin yang mencakup beberapa nilai akhlak yang didasarkan pada nilai-nilai Islam yang dinyatakan dalam Al Quran dan Al Hadits. Dengan menjaga dan memelihara akhlak inilah yang nantinya diyakini menjadi dasar dari terciptanya perdamaian.

Kata Kunci: Strategi Kesantunan, Bahasa Verbal, Komunikasi dan Pesantren
Pembelajaran Kebersihan dengan Menerapkan Sistem Zero Waste di SLBIT Ibnu Mas’ud Singkawang
Authors: Tokimin Tokimin
Published: March 2023

Cleanliness is the most important part of the learning ecosystem in special education units. Instilling good values ​​and practices regarding cleanliness is a real application of practicing the concept of taharah. The current paradigm in managing waste with a zero waste system is the 3R method (Reuse, Reduce and Recycle). The main purpose of habituation to maintain a clean environment is to create a habit that is instilled in students from an early age with a system (Reuse, Reduce and Recycle). Learning and applying hygiene with the 3R system for SLBIT Ibnu Mas’ud Singkawang students, West Kalimantan. Looking at the culture and analyzing the problem with 4 criteria (environment, capability, system, and source), the main problem in implementing it is that it is important for students to be reminded every day to manage personal waste and other people’s waste in the school environment as a result of the start of the practical process of handling waste with a system. zero waste, does not support facilities in waste management with zero waste, how to manage waste for parents with a zero waste system, and the skill of students in managing waste independently. The method applied is by direct instruction and clean action. The result is the creation of a clean, healthy environment and reduced waste and use of it into recycled goods.

 

ABSTRAKKebersihan adalah bagian terpenting dari ekosistem pembelajaran pada satuan pendidikan khusus. Penanaman nilai dan praktik baik mengenai kebersihan merupakan aplikasi nyata mengamalkan konsep taharah. Paradigma kekinian dalam mengelola sampah dengan sistem zero waste adalah dengan metode 3R (Reuse, Reduce dan Recycle) Pada praktiknya sistem ini mampun dalam mengelola sampah, bahkan pada titik nol (zero) tiada lagi sampah yang dihasilkan dilingkungan. Tujuan utama pembiasaan menjaga lingkungan bersih ialah menjadikan habit yang tertanam sejak didini pada murid dengan sistem (Reuse, Reduce dan Recycle). Pembelajaran dan penerapan kebersihan dengan sistem 3R pada murid SLBIT Ibnu Mas’ud Singkawang, Kalimantan Barat. Melihat budaya dan analisa permasalahan dengan 4 kriteria (lingkungan, kemampuan, sistem, dan sumber), masalah utama dalam menerapkan, yaitu murid penting setiap hari diingatkan mengelola sampah pribadi dan orang lain di lingkungan sekolah sebagai akibat dari bermulanya proses praktik dalam menangani sampah dengan sistem zero waste, belum mendukung fasilitas dalam pengelolaan sampah dengan zero waste, cara pengelolaan sampah bagi orang tua murid dengan sistem zero waste, serta terampilnya murid dalam mengelola sampah secara mandiri. Cara yang diterapkan ialah dengan instruksi langsung dan aksi bersih. Hasilnya adalah terciptanya lingkungan bersih, sehat dan berkurangnya sampah dan memanfaatkannya menjadi barang daur ulang.

Kata kunci: Kebersihan, Zero Waste, SLBIT Ibnu Mas’ud
Dilution of maropitant (Cerenia) in lactated Ringer solution prolongs subcutaneous drug absorption and reduces maximum plasma concentration
Authors: Yee Deborah E. , Ochigbo Grace , Menard Julie , Rosa Brielle V.
Published: March 2023

OBJECTIVE

The aim of this study was to determine whether the pharmacokinetics of maropitant, administered SC as a commercially available maropitant-containing injectable product (Cerenia Injectable), differ when combined with lactated Ringer solution prior to administration.

ANIMALS

We used 6 adult spayed female Beagle dogs between 3 and 6 years of age, with a mean weight of 9.58 kg.

PROCEDURES

In this randomized crossover study, the dogs underwent 2 treatment protocols separated by a 14-day washout period: (1) an SC injection of 1 mg/kg of Cerenia Injectable (maropitant citrate; 10 mg/mL) and (2) 1 mg/kg of Cerenia Injectable diluted in 10 mL/kg of lactated Ringer injectable solution (LRS) given SC. Plasma maropitant concentrations were assessed by mass spectrometry. Pharmacokinetic analysis was performed using pharmacokinetic and pharmacodynamic data-analysis software to determine maximum plasma concentration (Cmax), time to reach maximum concentration, half-life, total exposure to the drug, mean residence time, clearance rate per fraction absorbed, and absorption and elimination kinetic parameters.

RESULTS

Cmax was reduced by 26% (P = .002), the absorption rate constant decreased 80% (P = .031), and the absorption half-life increased when Cerenia was administered diluted in LRS.

CLINICAL RELEVANCE

Administration of maropitant (Cerenia) diluted in LRS had a pharmacokinetic impact, resulting in a significantly reduced Cmax and slower absorption. Clinical efficacy was not assessed in this study.
Human-Induced Impact on the Distribution and Diversity of Benthic Macroinvertebrates and Fish Fauna in the Tropical Ikang River, Nigeria
Authors: Andem Andem Bassey , Odey Christopher Ogamode , Beshel Solomon B. , Ojo Opeyemi Babasegun , Etuk Marvellous Christopher
Published: March 2023

South-eastern Nigeria’s tropical water ecosystems typically consist of mangrove swamps and riparian forests, both of which have become endangered in the last six decades. The purpose of this research was to determine the extent of human-induced impact and activities on the effect of water quality on the distribution and diversity of benthic macroinvertebrates and fish fauna in the Tropical River (Ikang). The river’s surface water, benthic macroinvertebrates, and fish fauna were sampled and identified to create a database of reference information. Twelve (12) species of benthic macroinvertebrates from two (2) phyla were identified. Station 1 had the highest benthic macroinvertebrate abundance of 58 (35.65%), while Station 3 had the lowest abundance of 52 (31.70%). Uca tangeri was the most abundant benthic macroinvertebrate with a percentage abundance of 28 (17.07%), while Dinocras sp., Macromia sp., and Gomphus sp. were the least abundant benthic macroinvertebrates with a percentage abundance of 3.66%. In addition, seven (7) fish species from six (6) families were identified. During the study, the family Claroteidae was the most abundant, while the family Carangidae was the least abundant. The temperature of the river had a positive correlation with the families Carangidae and Mugilidae, a negative correlation with the family Clupeidae, and no correlation with the family Claroteidae. Total dissolved solids (TDS) correlated positively with the families Carangidae, Mugilidae, and Clariidae, while conductivity correlated positively only with the family Sciaenidae and negatively with the families Carangidae, Mugilidae and Clariidae. The abundance and diversity of benthic macroinvertebrates and fish fauna were generally influenced by the physical and chemical characteristics of the water, the availability of food, and the extent of human impacts and activities. In order to ensure sustainable water quality and biodiversity conservation in our environment, it is necessary to manage the river and the surrounding ecosystem appropriately.
Evaluation of alternative substrates for hydroponics based on biological parameters of leaf lettuce (Lactuca sativa L.) and its stress response
Authors: Ferby Vojtech , Kopta Tomas , Komorowska Monika , Fidurski Maciej
Published: March 2023

The study focusses on alternative substrates with the potential to replace common substrates, such as mineral wool and perlite, as the influence of these on ecosystems and resources is being debated. To this aim, wood fibre, sheep wool and coco peat substrates were selected for testing. Leaf lettuce (Lactuca sativa L. ‘Lisboa’) is taken as the model crop for the evaluation of alternative substrates. The closed hydroponic system ebb and flow with growing in pots was used for the experiment. The parameters of the nutrient solution were EC 1.5–2 mS and pH 6–7. Biological parameters, content of nitrates, plant stress indicators, antioxidant activity (AA) as % scavenging of DPPH (AA), glutathione (GSH), ascorbate peroxidase (APX), total phenol content (TPC) and the content of chosen elements in the drain from substrates were evaluated. According to the biomass production of lettuce, the substrates can be ranked from the lowest as follows: sheep wool < wood fibre < mineral wool < perlite < coco peat. The levels of GSH and APX did not affect AA. The TPC showed the greatest effect on AA and the stress response in general. The nitrate content ranged between 426 and 686 mg · kg–1 of fresh mass. Instead of mineral wool and perlite, coco fibre could be a promising alternative organic substrate for lettuce production in the ebb and flow hydroponics system. Wood fibre and sheep wool still have unresolved circumstances regarding their physical and chemical parameters.
On the Hydraulic Characteristics of Submerged Flow over Trapezoidal-Shaped Weirs
Authors: Zerihun Yebegaeshet T.
Published: March 2023

Subcritical flows over highway and railway embankments, commonly encountered during flood events, can be treated like submerged flows over trapezoidal-shaped weirs. In earlier studies, the equation of the submerged-flow discharge for such types of weirs was developed as a function of the degree of submergence and free-flow discharge. However, the application of this equation in practice requires a pre-determined discharge from experiments performed under free-flowconditions. In this study, a discharge equation was deduced from the streamwise momentum balance equation, which overcomes the drawback of the previous approaches. The results of the validation demonstrated that the proposed equation is capable of predicting the submerged-flow discharge of a trapezoidal-shaped weir within ±6.0% of the measured value. Furthermore, the most prominent features of the submerged overflows were examined by systematically analyzing the experimental data. For such flows, the free-surface and bed-pressure profiles are self-similar only over the upstream face of the weir. Results of this investigation confirmed that the degree of submergence and the slope of the downstream weir face significantly affect the characteristics of the submerged flow, but the effect of the latter on the non-modular discharge is marginal.
Modeling the extra pass in basketball – an assessment of one of the most crucial skills for creating great ball movement
Authors: Supola Bence , Hoch Thomas , Baca Arnold
Published: March 2023

NBA teams rely heavily on their star players, though an ever-increasing tendency shows that proper ball movement is key for building a successful offense. According to experts, one of the most crucial individual contributions for this aspect is ‘making the extra pass’ – meaning to pass on a decent shooting opportunity to create an even better one. However, judging this ability is subjective, even a precise definition is missing. In this analysis, we conceptualize the event and design a method to measure this skill on an individual player level. Using this model, we analyze directly assisted shots – whether they could have been turned down to make the extra pass. In-season statistics are used to calculate the scoring efficiency of the player from the particular zone given the distance of the closest defender. Our method helps to automatically find individual situations where the extra pass could have been played to gain a margin in Expected Points and scaled up to a whole season, we are able to identify which areas of the court are the most often overlooked. By detecting these missed opportunities of extra passes, experts can easily point out situations where better teamwork can lead to better scoring opportunities.
Assessment of Vitamin D Levels in Relation to Statin Therapy in Elderly Hypertensive Patients with Comorbidities
Authors: Nyulas Kinga-Ilona , Simon-Szabó Zsuzsánna , Preg Zoltán , Pál Sándor , Sharma Arundhati , Pál Tünde , Germán-Salló Márta , Nemes-Nagy Enikő
Published: March 2023

Background: Statin therapy is commonly used on the long term in hypertensive patients with dyslipidemia and can interfere with vitamin D metabolism. Overweight/obesity and type 2 diabetes mellitus (DM) are frequently associated with hypertension.

The aim of the study was the assessment of vitamin D status in elderly hypertensive patients with metabolic comorbidities with/without statin therapy, in relation to body mass index (BMI) and lipid profile parameters.

Material and methods: The study group included 89 hypertensive patients (61 statin-treated) admitted to the Cardiovascular Rehabilitation Clinical Hospital in Târgu Mureș between 2019 and 2021. Vitamin D levels were measured by ELISA method, lipid profile parameters by photometric procedures. Calculated values were LDL-cholesterol and BMI.

Results: Obesity and DM were present in association with hypertension in 51% of the subjects. A total of 89% of the enrolled hypertensive patients had hypovitaminosis D. Average serum vitamin D of the studied subjects was 14.27 ± 11.96 ng/mL. No significant difference was obtained in vitamin D levels depending on gender, the presence/absence of statin therapy, and DM as a comorbidity. A negative correlation was seen between serum HDL-cholesterol and triglyceride concentrations (r = –0.3988, p = 0.0008) and between HDL levels and BMI (r = –0.3114, p = 0.0475).

Conclusions: Suboptimal vitamin D levels were present in the majority of the studied hypertensive patients regardless of the statin therapy, which reveals the importance of concomitant assessment of vitamin D levels, especially in elderly subjects presenting chronic metabolic comorbidities.
β-Lactamase Genes (blaCTX-M, blaSHV, blaTEM, blaOXA1 and blaOXA2) and Phylogenetic Groups in ESBL Producing Commensal Escherichia coli Isolated from Faecal Samples from Dairy Farm in the Municipality of Debar
Authors: Kerluku Maksud , Jankuloski Dean , Manovska Marija Ratkova , Prodanov Mirko , Dimzoska Biljana Stojanovska , Dodovski Aleksandar , Blagoevska Katerina
Published: March 2023

β-lactamases are a diverse class of enzymes produced by bacteria that present a major cause for resistance to β-lactams. In this study we analysed 159 fecal samples from dairy cows, for the presence of presumptive ESBL, AmpC, and carbapenemase-producing E. coli. Phylotyping was done using Clermont phylo-typing method, targeting arpA, ChuA, and YjaA genes, along with the DNA fragment TspE4.C2. Convetional PCR method was used to confirm the presence of bla genes among 39 phenotypically confirmed ESBL producing E. coli. The results showed presence of CTX-M, SHV, TEM and OXA1 bla genes in 28 (71.79%), 1 (2.56%), 29 (74.35%), 2 (5.12%) of isolates, respectively Twenty (51.28%) isolates showed presence of both blaCTX-M and TEM genes. The strain that carried the blaSHV gene was found to carry blaTEM gene as well, while one of the strains that carried blaOXA1 gene was also carrying blaCTX-M and TEM gene. The ration between isolates and phylo-groups was as follows: 9 (23.07%) strains were assigned to phyllo-group D; 14 (35.89%) to phyllo-group B; 16 (41.02%) to phyllo-group A. Out of the 39 strains where bla genes were identified, 29 (74.35%) were categorized as multi drug resistant.
Diversity and Inclusion Practices as a Booster for Firm Sustainability: Evidence from the Czech Automotive Sector
Authors: Velinov Emil , Štrach Pavel
Published: March 2023

The paper investigates implemented diversity and inclusion practices’ effect on firm sustainability. The study covers a sample of small and middle-sized automotive firms in Czechia, where diversity and inclusion practices have been implemented in relation to firm sustainability. The paper’s methodology is based on theoretical models of diversity management and firm sustainability in the automotive sector. The paper provides evidence that a low number of firms in the Czech Republic in the automotive sector have been rolling out any diversity and inclusion measures but at the same time, the majority of the selected firms have been considering the development and implementation of human resource management practices in the area of diversity and inclusion as a vital part of attracting more investors and aligning with the global sustainable goals of the United Nations. Moreover, the paper brings evidence that the automotive firms in the Czech Republic are following global and regional trends on diversity and inclusion as an important step for a sustainable strategic development.
EUS-guided fine needle biopsy is able to provide diagnosis in rare osteoclast-like giant cells undifferentiated carcinoma of the pancreas: report of two cases
Authors: Pop Ruxandra Mihaela , Diaconu Claudia Irina , Rimbaş Mihai , Mateescu Radu Bogdan , Rouhani Farid , Popp Cristiana , Manfrin Erminia , Crinò Stefano Francesco , Cauni Victor
Published: March 2023

Undifferentiated carcinoma of the pancreas with osteoclast-like giant cells (UC-OGC) is a rare subtype of pancreatic cancer, accounting for less than 1% of all pancreatic tumors. Preoperative diagnosis is cumbersome as cross-sectional imaging is often not capable to distinguish between UC-OGC and other pancreatic tumors such as pancreatic adenocarcinoma, mucinous carcinoma or neuroendocrine tumors and specific tumor markers seem to be lacking. Endoscopic ultrasound r `m(EUS) with tissue acquisition via fine-needle aspiration (FNA) or biopsy (FNB) with microscopic HE staining and immunohistochemistry allows for an accurate diagnosis, thus influencing further treatment. We present herein the cases of two patients with osteoclast-like giant cells tumors of the pancreas diagnosed by EUS-guided fine needle biopsy and perform a literature review on the role of EUS-guided biopsy for diagnosis.
Effect of Specimens’ Height to Diameter Ratio on Unconfined Compressive Strength of Cohesive Soil
Authors: Gebresamuel Haile Tsegay , Tsige Melese Damtew , Boru Yada Tesfaye , Legese Alemu Mosisa
Published: March 2023

The undrained shear strength (Su) and cohesion (Cu) of cohesive soils are frequently determined using an unconfined compression test. However, the test results are heavily dependent on specimen size. This causes uncertainty in geotechnical analyses, constitutive models, and designs by overestimating or underestimating the shear strength of cohesive soils. Therefore, the study aims to assess the effect of the height-to-diameter ratio on the unconfined compressive strength (UCS) of cohesive soil. The soil specimen was tested on a compacted cylindrical specimen at the maximum dry density and optimum moisture content with a height to diameter (H/D) ratio of 1–3 for 38, 50, and 100 mm specimen diameters. Disturbed sample specimens were considered for the laboratory program. Accordingly, the standard Proctor compaction test determines soil classification and compaction characteristics. The unconfined compression test was performed for undisturbed and compacted remolded states of various diameters of cohesive soil specimens to investigate the strength variation with the specimen variation in H/D ratio. The laboratory test results revealed that cohesive soil's unconfined compression strength value drops rapidly with height-to-diameter ratios and the soil specimens’ diameter increases. However, the UCS value was stable at H/D ratio from 1.75 to 2.25. As the specimens’ diameter and H/D ratio increased, the peak UCS value axial strain decreased. Similarly, the gap between the axial strains of peak UCS value for the smallest and the most significant H/D ratio decreased with increase in the specimens’ diameter.
Taking the Digital Innovation Journey beyond Technology: A Human-Centered Design Approach
Authors: Patrício Rui , Gomide Pedro , Rocha Luis
Published: March 2023

The digital innovation era creates new challenges for companies and amplifies the gap between leaders and followers. This paper builds on a human-centered design (HCD) approach, arguing that companies can bridge this gap by mastering the human aspects of their entire digital journey. Based on a study conducted online with fifteen executives of leading companies involved in digital initiatives, provide insights into how companies can use HCD approaches to help them engage customers and employees and better navigate the digital innovation journey. HCD approaches can drive digital adoption forward by assisting companies in building empathy with people and developing a systemic environment that encourages them to be more flexible, optimize the user's experience and facilitate the co-creation of digital innovation solutions. By gaining a proper understanding of customer and employee needs, desires, and pain points, companies can better align technology and business goals and prioritize areas that will have the most significant impact on customers' day-to-day lives and across the entire company.
Pengungkapan Corporate Social Responsisbility dan Manajemen Laba Dengan Board Gender Diversity Sebagai Variabel Moderasi
Authors: Larasati Meidy Dwi , Az'mi Yanis Ulul
Published: March 2023

Corporate social responsibility can be used as a company's self-defense if the company performs earnings management because it can protect the company's image reputation. The research aims to examine the effect of Corporate Social Responsibility on earnings management with a gender diversity board as a moderator. The research population includes companies that are members of the LQ-45 index on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with several predetermined selection criteria and 38 companies were obtained. The analytical method used is moderated regression analysis. The results showed that corporate social responsibility and board gender diversity had no significant effect on earnings management, and the board gender diversity was not able to moderate the CSR variable on earnings management. Contributing research could increase the number of women on the board.

Keywords: Corporate Social Responsibility; Board Gender Diversity; Earnings Management.
Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi
Authors: Sumantari Ni Wayan Dina , Juliarsa Gede
Published: March 2023

The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative.

Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.
Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19
Authors: Astagina Putu Diah Septa Kristya , Putra I Nyoman Wijana Asmara
Published: March 2023

During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic.

Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.
Determinan Pengungkapan Kebijakan Anti Korupsi
Authors: Mulyono Hilda Azalia David , Raharja Surya
Published: March 2023

Various efforts have been made to prevent and suppress corruption. One of these efforts is by implementing an anti-corruption policy mechanism. The purpose of this study is to re-examine the factors that are thought to influence the disclosure of anti-corruption policies. These variables are the existence of a governance committee, type of industry and company size. The population is public companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021, with a total sample of 2,230 observation data. The research method is quantitative. The analysis used is PLS-SEM. The results of the study show that statistical tests show that the existence of a governance committee, type of industry, and company size have a positive influence on disclosing anti-corruption policies.

Keywords: Corruption; Disclosure Of Anti-Corruption; Corporate Governance; Company Characteristics
Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting
Authors: Puspitha Made Yessi , Diantini Ni Nyoman Ayu
Published: March 2023

The aim of this research is to determine the ability of the Beneish M-Score model to predict fraudulent financial reporting in banking companies in Indonesia. The research was conducted on all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample using a non-probability method with purposive sampling technique. The data analysis technique used is discriminant analysis. The results showed that the Beneish M-Score was able to predict fraudulent financial reporting. The practical implication of this research is that investors can consider the Beneish M-Score before making economic decisions. The Beneish M-Score analysis can be an indication (red flag) of a company committing fraudulent financial reporting.

Keywords: Fraudulent Financial Reporting; Beneish M-Score; Discriminant Analysis
Kodok: Komparatif Teks Naratif Bali dengan Cerita Rakyat Jepang
Authors: Wardana I Wayan Kasu , Amanda Gayatri Putu , Sri Pratekawati Putu
Published: March 2023

This research is entitled “Frogs: The Comparison of Balinese Narrative Text with Japanese Folklore. The purpose of this research is to compare Geguritan Enggung with a Japanese folklore entitled "Kaeru Ny?b?". Kaeru Nyobo tells a story of Frog who plays a female character with a romance theme. This research applied a qualitative descriptive method using literary ecological theory and comparative literary theory. The findings in this study are the similarities and differences between the Balinese narrative text entitled Geguritan Enggung and the Japanese folklore entitled Kaeru Ny?b?. In addition, this research also found the meaning of the story of each of these stories.
Dinamika Perkumpulan Ikawangi di Denpasar Tahun 2009-2018
Authors: Yosepa Dita Juan , Putu Wahyuni Ida Ayu , Inten Asmariati Anak Agung
Published: March 2023

This study discusses the dynamics of the Ikawangi association as a regional association in the period 2009 to 2018. Some of the issues that will be discussed in this study are (1) How the history of Ikawangi Dewata Balo (2) How the development of Ikawangi Dewata in the period 2009 to 2018, and (3) What are the implications of Ikawangi Dewata for Banyuwangi people in Bali and non-Banyuwangi societies. This research is a historical research. The approach used in the study is social history. The historical theory used is five elements of historical theory initiated by Ida Bagus Sidemen: historical understanding, historical explanation, historical objectivity, historical causation and historical determinism. The results of this study reveal the origin and chronology of the establishment of Ikawangi Dewata as a regional-based association in Bali , the development of Ikawangi Dewata, and the implications for the Banyuwangi and non-Banyuwangi communities in Bali.
The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure
Authors: Handajani Lilik , Muhsyaf Saipul Arni , Sokarina Ayudia
Published: March 2023

There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was performed on 34 public banks listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The findings showed that the bank's corporate governance rating significantly and negatively affects the disclosure of fraud. This implies that a better corporate governance rating increases the bank's ability to detect fraud. However, the increased violations reported through WBS mechanism did not indicate fraud following the investigation. Another finding showed that the potential for fraud in government-owned and large banks increases due to political intervention and conflicts of interest in business policymaking. Therefore, this study has practical implications for implementing a WBS in fraud violations in the banking sector.

Keywords: fraud, corporate governance, whistleblowing system policy
Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?
Authors: Ratna Sari Maria Mediatrix , Sustriani Putu Nokia , Suprasto Herkulanus Bambang
Published: March 2023

This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali.

Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh   culture
Bentuk dan Penyimpangan Penggunaan Youjigo dalam Anime Mirai Karya Mamoru Hosoda
Authors: Putri Kinanti I Gusti Agung Ayu , Dewi Ni Made Andry Anita , Sari Ida Ayu Laksmita
Published: March 2023

This research is entitled as Bentuk dan Penyimpangan Penggunaan Youjigo Dalam Anime Mirai Karya Mamoru Hosoda. This research was made to find out the form of use and usage deviation of youjigo in anime Mirai by Mamoru Hosoda. The method that used in this research is qualitative descriptive method. Yakuwarigo theory’s by Kinsui (2003) which helped by Okazaki (2010) about youjigo’s characteristics and Tarou (1975) about youjigo’s suffixes form is used to identify the form of use of youjigo in anime Mirai. Meanwhile, SPEAKING theory by Hymes (1972) is used to identify the usage deviation of youjigo in anime Mirai. Data source of this research is qualitative data such as dialogues and monologues from characters Kun, ibu ketika masih kecil, and ayah. The result of this research found that the form of use of youjigo in anime Mirai is omission, dropping o and ga particles, and suffixes ­-no,  -yo, -no ne, -yo ne, and -mon. Afterwards, the usage deviation of anime Mirai was used by ayah when speaking with Kun. Usage deviation of youjigo was used to facilitate the delivery of information to children.
Skala Kesantunan pada Tuturan Direktif dalam Anime ReLIFE karya Tomo Kosaka Episode 1-55
Authors: Agustina Putri Safitri , Irmayanti Desy
Published: March 2023

Speech acts are utterances that are used to express something so that the listener knows what it Speech acts are utterances that are used to express something so that the hearer knows what it means. This study discusses directive utterances. Directive utterances are utterances that are spoken to the speaker with the intention that the speaker does something the speaker wants or intends to do. In speaking, the use of language must be considered so as not to hurt the feelings of others. Therefore, when communicating, we must use polite language. To find out politeness in language can be seen with the politeness scale theory. This study discusses the directive politeness scale in the anime ReLIFE episodes 1-5. The politeness scale theory used is based on Leech's theory. In this study using qualitative methods with a descriptive ap-proach because in this study the results of the analysis are described in words. Based on the results of the analysis, it can be concluded that the most commonly found politeness scale is the social distance scale in directive utterances. This is due to the level of closeness between the speaker and the hearer.
Palm Sugar Value Addition in Palm Sugar Agroindustry
Authors: Purbaningsih Yuli , Helviani Helviani , Karim Ahmad Tarmizi Abdul , Sejati Andri Estining
Published: March 2023

The existence of agroindustry in rural areas is expected to increase the demand for agricultural products and play a role in converting agricultural products into value-added goods. The purpose of this study is to determine the value addition and efficiency of the sugar palm agro-industry in Tinggo village, Tanggetada district, Kolaka regency. The data analysis method used is Hayami's value-added analysis and R/C ratio analysis. The results showed that the added value of sugar palm was Rp 1.750/unit, which means that the income of actors in the sugar palm agribusiness increased by an additional Rp 1.750/unit. And the value of the R/C ratio is 1.73, which means the palm sugar agroindustry is feasible to develop.