bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengangguran Usia Muda dan Terdidik di Kalimantan Tengah
Authors: Nurafny Indrawati  , Lidiae Lidiae  , Alexandra Hukom
Published: August 2024

Educated unemployment in Indonesia is increasing, this phenomenon occurs when young, highly educated individuals find it difficult to get jobs according to their qualifications. In Central Kalimantan the proportion of educated unemployed will increase because low-educated workers still dominate labor absorption. This research aims to understand the factors that cause youth and educated unemployment in depth, which is important in order to formulate appropriate solutions, both from the government, educational institutions and individuals. Binary logistic regression is the analytical tool used in this research. The results obtained state that education level and gender have a positive and significant effect on the unemployment status of young and educated people in Central Kalimantan Province. Meanwhile, the Age variable has a negative and insignificant effect on the unemployment status of young and educated people in Central Kalimantan Province. And the location variable has a negative and significant influence on the unemployment status of young and educated people in Central Kalimantan Province.
Pengaruh Akuntabilitas, Profesionalisme, dan Integritas Auditor terhadap Kualitas Auditor
Authors: Baginda Sultan Aritonang  , Evi Ekawati  , Cris Kuntadi
Published: August 2024

This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.
Tantangan Dan Prospek Akuntansi Syariah di Era Globalisasi
Authors: Gunawan Aji  , Robiatul Adawiyyah  , Ivanka Khoirunnisa  , Salsabila Cintia , Ratnawati Ratnawati
Published: August 2024

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.
Pengaruh Religiusitas, Love of Money, dan Keadilan Sistem Perpajakan terhadap Penggelapan Pajak
Authors: Chaerul Meizar  , Donny Indrawan  , Dien Noviany Rahmatika
Published: August 2024

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.
Peran Account Officer Dalam Analisis Kelayakan Pengajuan Pembiayaan Murabahah
Authors: Meisa Tara  , Atika Riasari
Published: August 2024

Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.
Faktor-faktor yang mempengaruhi Opini Audit Going concern: Ukuran Perusahaan, Profitabilitas dan Opini Audit tahun sebelumnya
Authors: Sahidal Sahidal  , Cris Kuntadi
Published: August 2024

This article discusses the variables that influence going concern audit opinions, including company size, profitability and previous year's audit opinion. Find out Finding out what elements influence the going concern audit opinion of a financial company is the goal here. This research uses qualitative research methods and library sources. This research investigates the relationship between the length of time between an audit opinion and receipt of a going concern opinion, as well as company size and profitability. This article's literature study reveals three things regarding going concern audit opinions: 1) company size is the main factor; 2) company profitability is an important factor; and 3) annual audit opinion is a previously influential factor.
Pajak Pertambahan Nilai Barang dan Jasa Serta Pajak Penjualan Atas Barang Mewah
Authors: Al Ramzy  , Asnawi Asnawi  , Wahyudin Wahyudin  , Dini Vientiany
Published: August 2024

A few of the most prominent forms of taxation in Indonesian law are the Value Added Tax (VAT) and the Sales Tax on Luxury Goods (PPnBM). The supply of taxable products and services is subject to value-added tax, while the sale of luxury items is subject to sales tax. The practical applications of VAT and PPnBM are investigated in this study via the use of qualitative research methodologies. Based on the data, it seems that VAT and PPnBM change annually, with VAT generally going up and PPnBM generally going down. Important societal and economic consequences of VAT and PPnBM were also discovered by this study. State income may be increased by VAT, while societal tax expenses can be reduced through PPnBM. Observation, interviews, and the examination of relevant data are the means of data collection used in this descriptive analytic study. We anticipate that this study's findings will add to our understanding of VAT and PPnBM, as well as the ways in which these policies might affect our country's economy and way of life.
Analisis Pengaruh Tingkat Pengangguran Terhadap Kemiskinan Melalui Pertumbuhan Ekonomi di Sumatera Utara
Authors: Haikal Dzikri Daulay  , Siti Endang Sariniah  , Zahra Audi Maharani
Published: August 2024

The research is a process of analyzing the effect of unemployment on poverty through economic growth in North Sumatra Province from 2021 until 2023. The survey was conducted in 2023 districts/cities in North Sumatra Province by the North Sumatra Central Statistics Agency. 2021-2023. The results of this research state that population growth has a strong significance on the level of open unemployment. However, economic growth has a negative impact on the open unemployment rate. At the same time, population size and economic level are related to open unemployment. These results suggest that states and city governments should pay more attention to this issue. To improve the regional economy and slow population growth, apart from investing money, the focus should also be on creating new jobs. In this way, more people will get jobs and the problems of unemployment and poverty will be reduced.
Analisis Pinjaman Pada Pemerintah Daerah Kabupaten Manggarai
Authors: Rupertus Alfandi Jehalut  , Aldarine Molidya  , Cicilia A. Tungga
Published: August 2024

This research aims to analyze the requirements, influencing factors, impacts, and effective solutions for loan management carried out by the Regional Government of Manggarai Regency in 2022. This regional loan analysis was carried out based on the provisions regulated in PP Number 56 of 2018 concerning “Regional Loans”. The research method used is descriptive qualitative. The type of research data used is qualitative and quantitative data with primary and secondary data sources. The data collection techniques in this research are interviews and documentation using the data analysis method proposed by Miles and Huberman. The results of this research show that regional loans made by the Manggarai Regency Government meet the requirements stated in PP Number 56 of 2018 Article 15, where the main factor in taking loans is to finance projects that are the development plans of the Manggarai Regency regional head. This regional loan has had a positive impact on infrastructure development and the DSCR value is 2.54 points, which means there is no indication of having a negative impact on the financial health of the Manggarai Regency Government area. The loan management solutions provided by research informants are in accordance with the principles of providing regional loans as stated in PP Number 56 of 2018 Article 3.
Analisis Fundamental Makro, Struktur Modal, Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Agri-Food Yang Terdaftar Di Bursa Efek Indonesia 2014-2023
Authors: Ruri Istia Damayanti  , Hwihanus Hwihanus
Published: August 2024

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.
Analisis Pengelolaan Dana Desa Ditinjau Dari Perspektif Manajemen Keuangan Syariah di Desa Pagar Puding Lamo Kabupaten Tebo
Authors: Sariani Sariani  , Bambang Kurniawan  , Eri Nofriza
Published: August 2024

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.
Impact Of Digital Technostress On Interest In Using Fintech E-Wallets Among Generation Z Consumers In Lampung Province
Authors: Gayuh Rizki Utomo  , Endang Asliana  , Lihan Rini Puspo Wijaya
Published: August 2024

This research aims to find out how digital technostress influences interest in using fintech e-wallets among millennial generation consumers in Lampung Province. The population in this research is generation Z consumers in Lampung Province. The sampling technique was carried out using purposive sampling. Data collection in this study was carried out by distributing questionnaires to 100 respondents. The method used in this research is quantitative research and uses primary data. In this research there are four independent variables, namely complexity, overload, invasion, and uncertainty, while the dependent variable used is intention. This study uses multiple linear regression analysis tools with the help of the SPSS version 23 program. The results of the research show that complexity and overload have a positive and significant effect on interest in using fintech e-wallets among generation Z consumers in Lampung Province, whereas invasion and uncertainty have no effect on interest in using fintech e-wallets. Fintech e-wallet for generation Z consumers in Lampung Province.
Pengaruh Ekspor dan Investasi Luar Negeri terhadap Pertumbuhan Ekonomi Berdasarkan PDRB Provinsi Jawa Barat Tahun 2015-2022
Authors: Reza Septiana  , Rayhan Ardiansyah  , Syintia Pertiwi  , Misfi Laili Rohmi
Published: August 2024

This study aims to describe how exports and foreign investment affect economic growth based on the GRDP of West Java province in 2015-2022. This research is a literature study that departs from quantitative methods using secondary data obtained from the Central Statistics Agency (BPS). This research uses a multiple linear regression approach with SPSS data processing tools. The results of the F test show that simultaneously, exports and foreign investment do not have a significant effect on GRDP in West Java province. Partially, both of them do not have a significant influence on GRDP. The findings of this research underline the importance of considering other factors that may influence the level of GRDP in West Java. The implications of these findings also provide a basis for further research that could explore additional factors that may influence the relationship between these three variables.
Pentingnya Penerapan Keselamatan Dan Kesehatan Kerja (K3) Sebagai Faktor Penentu Optimalisasi Produktivitas Kerja
Authors: Robi Rojaya Simbolon  , Farrel Pasya Harramain  , Mochamad Rizaldi Putra Sonjaya
Published: August 2024

Occupational health and safety (K3) is an effort to protect things that are dangerous so that everyone in the work environment is always safe and healthy. Creating a safe and healthy work environment can minimize the occurrence of accidents or accidents that can cause prolonged absences from work and significant costs for the company. Injured or sick workers can hinder productivity and disrupt work. The implementation of work safety basically aims to find weaknesses that exist and the possibility of accidents occurring in the work environment. This function consists of finding the cause and effect of an accident and investigating whether it is controllable or not. Labor productivity is a very important factor for companies, because the higher labor productivity, the more production or work results that can be provided in a certain time. To achieve maximum productivity, other things that are still related to labor productivity must also be considered. Among them are job opportunities, work motivation, work efficiency and effectiveness, work ability, as well as experience and knowledge that support the work process. Measurement of labor productivity is based on a system of physical income per person or hours worked per person based on working time or in days or years. By making these measurements, it is converted into work units, namely. into the amount of work that can be completed by employees working according to implementation standards in one hour. In short: The adoption of occupational health and safety in the workplace is an important factor in increasing the productivity and success of the entire enterprise. With the implementation of OSH it is possible to prevent work-related accidents and injuries, prevent employee absenteeism, which increases job satisfaction and creates competitive advantages that can lead to future employee success.
Pendapatan Nasional 3 Sektor Dan 4 Sektor
Authors: Chesia Afriza  , Mar’atus Solekhah  , Rizky Fadhilah Ahmad  , Misfi Laili Rohmi
Published: August 2024

Abstract: National income is one of the key indicators in measuring the economic welfare of a country, which describes the total value of all goods and services produced in a certain time period. This concept is the basis for understanding the economic dynamics of a country, which reflects production, distribution and expenditure activities in the economy. In national income analysis, the three-sector and four-sector approaches offer different points of view in understanding the structure and interaction of economic sectors. The three-sector approach separates the economy into household, business, and government sectors. Households act as the main consumers influencing aggregate demand, while businesses are responsible for the production of goods and services, and the government has a role in regulating and managing economic activities. On the other hand, the four-sector approach broadens the analysis by including the foreign trade sector, which makes it possible to understand the influence of international trade on national income. In this article, we provide an in-depth discussion of national income in both analytical frameworks, discussing the role of each sector in the formation of national income and its impact on the economy as a whole. We also explore relevant policy implications in the context of the three-sector and four-sector approaches, including strategies to increase economic growth, reduce inequality, and promote societal well-being.
Analisis Kinerja Keuangan Daerah Pada Kabupaten Karawang Tahun 2020-2022
Authors: Satrio Budi Prakoso  , Uus MD Fadli
Published: August 2024

Menganalisis rasio kemandirian daerah, rasio efektivitas, dan rasio efisiensi untuk melihat bagaimana
kinerja keuangan pemerintah daerah Kabupaten Karawang. TujuanMenganalisis kinerja fiskal pemerintah daerah
Kabupaten Karawang. Pemerintah melakukan analisis kinerja keuangan untuk mengukur efisiensi mereka,
mengidentifikasi bidang-bidang yang perlu ditingkatkan, menilai kesehatan keuangan mereka saat ini dan di masa
depan, menentukan apakah mereka dapat memenuhi kewajibannya, dan memantau kepatuhan terhadap rencana
pengeluaran. Para peneliti dalam penelitian ini mengandalkan teknik kuantitatif. Data dikumpulkan dengan
menggunakan instrumen penelitian dan dianalisis secara kuantitatif dan statistik dengan tujuan untuk menguji
hipotesis yang telah ditetapkan, seperti yang dijelaskan oleh Sugiyono (Kuantitatif, 2016). Metode penelitian ini
berlandaskan pada filsafat positivisme..tahun anggaran 2020 sebesar 72.01% 2021 rasio kemandirian keuangan
daerah 68,14% dengan tahun anggaran 2022 persentasenya mengalami kenaikan 70,80% rasio efektifitas 2020
sebesar 119,22% 2021 115,74% dikategorikan sangat efektif 2022 99,76% dikategorikan cukup Efektif.efisiensi
badan pendapatan daerah Kabupaten Karawang tahun anggaran 2020 sebesar 95,31% 2021 rasio efektifitas
mengalami penaikan 94,32% anggaran 2022 mengalami penaikan signifikan yaitu 100,09% dikategorikan tidak
efisienDari tahun 2020 hingga 2022, persentase pasien dengan RKKD pada lutut adalah 2020 72,01% ,2021
68,14% & 2022 70,80%,REPAD secara berurutan: 119,22%, 115,74% & 99,76% dari tahun 2020 hingga 2022
Dari tahun 2020 hingga 2022, angka REKD adalah 95,31%,94,32%dan 100,09%. Hal ini disebabkan karena
dengan PAD, Realisasi Belanja Daerah Pemerintah pemerintah kabupaten karawang dari tahun 2020 sampai dengan tahun 2022
Pengaruh Rasio Solvabilitas Terhadap Profitabilitas
Authors: Lestari Suprihatin , Kurniasih Endah Tri , Wiarta Iqra , Dani Rian
Published: August 2024

This research aims to analyze the effect of solvency ratios on profitability in mining companies in Indonesia, namely PT. Bukit Asam Tbk which is a state-owned company engaged in the mining industry. The solvency ratios used are debt to Equity Ratio (X1) and Debt to Asset Ratio (X2) while the profitability ratio used is return on assets (Y). The research method used is quantitative descriptive analysis with multiple linear regression as an analysis tool. The data used comes from the company's annual report for the period 2014 - 2023. The research results show a significant influence of the solvency ratio on the profitability ratio.
Pengaruh Literasi Keuangan Syariah, Digital Marketing dan Brand Image terhadap Loyalitas Nasabah Bank Syariah Indonesia
Authors: Khofifah Indar Mawar Sari  , Weny Rosilawati  , Syamsul Hilal
Published: August 2024

This research is motivated by the increasing development of sharia banking, the competition in the banking industry will become more competitive and it will become increasingly difficult to maintain customer loyalty. This research aims to analyze the influence of Sharia Financial Literacy, Digital Marketing and Brand Image on customer loyalty. This research is included in Quantitative research. The population of this research was customers of Bank Syariah Indonesia, East OKU Regency, a sample of 96 respondents was taken using calculations using the lemeshow formula. This research data analysis was assisted by using SPSS 26 software to make it easier for researchers to carry out calculations. The results of this research show that sharia financial literacy has a positive and significant effect on customer loyalty with a significance of 0.00 < 0.05, digital marketing has a positive and significant effect on customer loyalty with a significance of 0.00 < 0.05, brand image has a positive and significant effect on customer loyalty with a significance of 0.00 <0.05. The calculated F value is 42,488 and the significant value is 0.00 so that Sharia financial literacy, Digital Marketing and Brand Image simultaneously have a significant positive effect.
Code-Switching and Code-Mixing Found in a Youtube Channel Called Nessie Judge
Authors: Nona Ruth Anjely Hutapea
Published: August 2024

This study deals with code-switching and code-mixing found in Nessie Judge YouTube channel. Code switching is about the language that switched from their native language to the other language while they are in the conversation. Code mixing is about the language that mixes in variations because they had competence in the language. The objective of this thesis to find the types of code switching and code mixing used by Nessie Judge YouTube channel when she conveying the story using the English language and Indonesia language. In order to conduct the research, the writer used the qualitative research approach. The data is taken from language of the character in which it contains two languages. It is found that the types of Code-Switching used by Nessie Judge on her YouTube Channel are intra-sentential code-switching,inter-sentential code-switching, and tag switching. From the data, the writer found 19 intra-sentential code-switching, 21 inter-sentential code-switching, and 6 tag-switching by replacing a single word or phrase. Second, it found that the types of code mixing used by Nessie Judge in the YouTube channel are insertion, alternation, and congruent lexicalization. From the data, the writer found 21 insertions, 17 alternations, and 12 congruent lexicalizations.
The Influence Of Students’ Vocabulary Mastery By Utilizing Flashcards For Young Learners In Sixth Grade Of SDN 1 Cisangu
Authors: Umay Umay  , Yudi Juniardi  , Rahman Hakim
Published: August 2024

The objective of this study is to assess the influence of utilizing flashcards on vocabulary mastery among sixth-grade students at SDN 1 CISANGU. The research methodology employed was a pre-experimental design involving a one-group pretest-posttest approach. The sample size consisted of one class comprising a total of 26 students. The data for this study were derived from the pretest and posttest results, which were conducted in the format of written tests. The data analysis process involved utilizing the t-test formula. The results of this study for the t-test obtained t arithmetic t table or 5,956 >1,708 then H0 is rejected and H1 is accepted. Thus, it can be concluded that there is an influence of flashcard media on the vocabulary mastery of sixth-grade students of SD Negeri 1 Cisangu. The N-gain test with a result of 0.68 is in the medium category, which means that the utilization of the use of flashcard media is influenced by vocabulary mastery.
Sosial Movement Berbasis Religiusitas: Studi Kasus Gerakan Aksi Bela Islam 212
Authors: Apriani Adelia Putri , Musyanova Salma Asmarani , Zaneta Sherly
Published: August 2024

Gerakan aksi bela islam 212 merupakan salah satu implementasi dari politik identitas di Indonesia. Gerakan 212 ini dimulai sebagai reaksi atas pernyataan Gubernur Basuki Tjahaja Purnama atau yang kerap disebut Ahok di Jakarta saat itu, yang mana beliau mendesak orang-orang untuk menolak terpengaruh oleh ayat 51 di dalam Surat Al-Maidah. Hal itu menimbulkan gejolak di dalam diri umat muslim di Indonesia, karena Ahok dinilai penistaan agama oleh umat muslim. Adanya gerakan sosial umat muslim tersebut menunjukkan bahwa Gerakan 212 menjadi perwujudan akan perjuangan untuk membela aspek religi di dalam agama Islam yang dihancurkan oleh seorang gubernur Jakarta pada tahun 2016. Adapun tujuan dalam artikel jurnal berikut yaitu untuk menganalisis sejauh mana gerakan aksi bela islam 212 sebagai gerakan social yang mempengaruhi dinamika partisipasi masyarakat. Metode penelitian yang digunakan yaitu pendekatan penelitian kualitatif dengan metode analisis deskriptif, adapun prosedur pengumpulan data untuk artikel jurnal yaitu melalui studi dokumen dan literatur. Hasil yang didapatkan dari penelitian ini yaitu bahwasannya gerakan ini berhasil menggalang partisipasi masyarakat melalui mobilisasi yang efektif melalui retorika religius. Solidaritas di antara peserta gerakan muncul karena adanya panggilan moral untuk membela ajaran agama yang dianggap terancam. Penyadaran terhadap isu-isu agama juga menjadi salah satu dampak positif dari partisipasi dalam Gerakan 212, menciptakan masyarakat yang lebih sadar terhadap nilai-nilai keagamaan dan isu- isu yang berkaitan.
Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi
Authors: Devi Adhana  , Saiful Muchlis  , Nur Rahma Sari
Published: August 2024

The purpose of this study was to determine how the effect of individual morality as a moderating variable of internal control, compensation suitability and organizational culture on the tendency of fraud accounting in the Village Government of Donri-Donri District, Soppeng Regency.In this study using a sample of 65 respondents with total sampling technique. The data used in this study are primary data, namely data collected by distributing questionnaires that have been previously prepared to be filled in directly by respondents. The data analysis technique used in this study is multiple linear regression analysis and absolute value difference analysis. The results of this study indicate that internal control, compensation suitability and organizational culture have a negative effect on the tendency of fraud accounting. Moderating variables, namely individual morality, are able to moderate the relationship between organizational culture and the tendency of fraud accounting, but are unable to moderate the relationship between internal control and compensation suitability on the tendency of fraud accounting. The implication of this research is that the village apparatus should be transparent about the budget realization report every year, as well as the budget realization report. The results of this study are expected to help identify risks and early indications of fraud in anticipating possible fraud that occurs, especially in the government sector. Meanwhile, future researchers are expected to expand the scope by exploring other factors that influence the tendency of fraud accounting in financial management.
Pengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Return On Asset Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Bank Umum Syariah Yang Terdaftar di OJK Tahun 2018-2022)
Authors: Reski  , Saiful Muchlis  , Namla Elfa Syariati
Published: August 2024

This study aims to determine the influence of Islamic social reporting and Islamic corporate governance on return on assets with intellectual capital as a moderation variable in Sharia Commercial Banks registered with the OJK in 2018-2022. This research is a type of quantitative research with a comparative causal approach. The data used is in the form of secondary data in the form of annual reports and good corporate governance for the 2018-2022 period which is accessed through the official website of each bank. In this study, 40 samples were used with a side purposive method. This study uses analysis techniques in the form of multiple linear regression analysis and moderation regression analysis with the help of the SPSS 29 program. Based on the results of this study, it shows that the results of Islamic social reporting and Islamic corporate governance have a positive effect on return on assets, then the intellectual capital variable is not able to moderate the influence of Islamic social reporting, Islamic corporate governance on return on assets. The implication of this study is that it can be a reference in decision-making to improve financial performance which is proxied by return on assets in Sharia Commercial Banks.
Analisis Persamaan dan Perbedaan ‘Usyur Terhadap Bea Cukai yang Diterapkan di Indonesia
Authors: Sunarti  , Marsina  , Eka Febryanti
Published: August 2024

In today's era, many of us do not know more about the teachings of the Islamic religion in which it has been arranged perfectly related to the country's economy. The purpose of this article is to find out more about Usyur which is now applied in Indonesia under the name Customs. 'Usyur is a type of tax that is taken in the form of assets from the trade of ahludzzimmah and residents of darul harbi who have passed through the territory of the Muslims and the property is according to a predetermined level. Customs is a term for collection of export and import activities carried out by an entity or individual, besides that in customs there is a system used, especially in Indonesia, which aims to facilitate all activities. Customs in Indonesia has been used for a long time by kingdoms in the Indonesian archipelago. Between 'Usyur and Customs have similarities and certainly have differences considering the Indonesian state has an economic system that does not lead to Islamic law.
PERAN ARTIFICIAL INTELLIGENCE (AI) DALAM PEMBELAJARAN PENDIDIKAN AGAMA ISLAM
Authors: Miftahul Huda  , Irwansyah Suwahyu
Published: August 2024

Penelitian ini membahas tantangan Pendidikan Agama Islam di era kecerdasan buatan (AI). Kemajuan teknologi Artificial Intelligence (AI) memberikan dampak signifikan dalam bidang pendidikan, termasuk Pendidikan Agama Islam (PAI). Teknologi AI seperti machine learning, chatbot, dan augmented reality (AR) dapat meningkatkan kualitas pembelajaran dengan menyediakan konten yang personal dan adaptif sesuai kebutuhan siswa. Artikel ini mengevaluasi peran AI dalam PAI, meliputi potensi penerapan, tantangan, dan dampaknya terhadap pembelajaran dan pengembangan kompetensi keagamaan. Metode penelitian kepustakaan digunakan untuk mengumpulkan data dari berbagai sumber. Hasil menunjukkan bahwa AI dapat memperkaya proses pembelajaran namun juga menghadapi tantangan seperti ketergantungan teknologi dan masalah privasi. Dengan penerapan yang bijaksana, AI dapat mendukung dan memperbaiki pendidikan agama Islam secara signifikan.
DINAMIKA PENDIDIKAN PESANTREN: TRANSFORMASI MANAJEMEN DARI TRADISIONAL KE MODERN
Authors: Rachmat Tullah
Published: August 2024

Penelitian ini bertujuan untuk memberikan gambaran terkait dengan dinamika pendidikan pesantren: transformasi manajemen dari tradisional ke modern. Pesantren merupakan salah satu sistem pendidikan tertua di Indonesia, namun seiring perkembangan zaman transformasi pendidikan pesantren tradisonal ke modern penuh dengan dinamika yang cukup pelik untuk direalisasikan akan tetapi dapat diselaraskan dengan perkembangan dan kemajuan ilmu pengetahuan. Hal ini menjadi unsur utama dalam transformasi pendidikan pesantren dari sistem tradisional ke modern, tanpa mengikis unsur subtansi pendidikan Islam itu sendiri. Metode penelitian yang digunakan adalah kajian pustaka dengan pendekatan kualitatif. Dari hasil penelitian ini dapat disimpulkan bahwa ada beberapa unsur yang mendukung transformasi pendidikan pesantren dari sistem tradisional ke modern dengan berbagai tinjauan aspek manajerial yang kompleks. Sehingga pesantren mendapatkan prioritas dalam hati masyarakat Indonesia, dengan ini eksistensi pesantren dapat dipertahankan serta dapat mengahsilkan output yang berkualitas secara menyeluruh.
Optimizing E-Learning: Analisis Persepsi dan Kepuasan Mahasiswa Terhadap Penggunaan SYAM OK di Universitas Negeri Makassar
Authors: Nurul Ilmah  , Dian Syahrah
Published: August 2024

Salah satu inovasi terbesar dalam bidang pendidikan adalah pemanfaatan teknologi informasi dan komunikasi (TIK) untuk menunjang pembelajaran yang dikenal dengan E-Learning. Universitas Negeri Makassar sebagai salah satu perguruan tinggi terkemuka di Indonesia juga telah mengadopsi teknologi tersebut dalam bentuk Sistem E-Learning SYAM OK. Penelitian ini bertujuan untuk mengetahui persepsi dan kepuasan mahasiswa Universitas Negeri Makassar terhadap penggunaan SYAM OK. Berdasarkan hasil penelitian yang telah dilakukan, mahasiswa Universitas Negeri Makassar mempunyai persepsi positif dan kepuasan terhadap penggunaan SYAM OK dalam pembelajaran.
Aerodynamic Optimization of Small Launch Vehicles: Challenges, Design Considerations, and Future Trends
Authors: Kaushal
Published: August 2024

This study explores the aerodynamics of small launch vehicles with the goal of enhancing efficiency and minimizing aerodynamic challenges. It delves into various lift and drag principles and the unique challenges faced by small vehicles tasked with carrying satellites into space. The research highlights optimization approaches that can be employed in aerodynamics, which are often difficult to implement due to conflicting design parameters. The findings emphasize the importance of maximizing aerodynamic efficiency to increase payload capacity, reduce launch costs, and improve mission success rates. Key discoveries include the impact of specific design choices on lift and drag forces, as well as maneuvers to address challenges such as shock absorption due to vibrations and preventing vehicle flipping, particularly during the first stage of flight. This research employs both computational fluid dynamics and theoretical analysis to evaluate different configurations and designs, providing valuable insights for aerospace engineers and scientists focused on the development of small launch vehicles. These findings are crucial for advancing innovation within the aerospace industry.
A Review on Drag Reduction and Stability Optimization Techniques for Small Satellite Launch Vehicles
Authors: Yaddala Somasekhar
Published: August 2024

Small satellite launch vehicles have become increasingly critical in the space industry, providing dedicated, cost-effective access to space for a variety of missions, including commercial, scientific, and defense applications. As the demand for small satellites continues to rise, there is a growing need to optimize the design of small launch vehicles, particularly in terms of aerodynamic performance. The aerodynamic forces acting on these vehicles, such as drag and stability, play a crucial role in determining their overall efficiency and ability to reach the desired orbit. Traditional approaches to stabilizing rockets have relied on the use of fins, which, while effective in maintaining stability, also introduce significant drag, thereby reducing fuel efficiency and overall vehicle performance. This paper explores innovative strategies to reduce aerodynamic drag while maintaining or enhancing stability in small launch vehicles. The focus is on refining fin designs and investigating alternative stabilization methods, such as perpendicular thrust, to achieve these goals. By addressing these aerodynamic challenges, the paper aims to contribute to the development of more efficient and effective small satellite launch vehicles, ultimately improving access to space. The study leverages both theoretical analysis and computational fluid dynamics (CFD) simulations to evaluate the proposed designs and methods. Initial results indicate that the strategic redesign of fins, coupled with the integration of perpendicular thrust mechanisms, can lead to a substantial reduction in drag without compromising stability. These findings suggest that the adoption of these innovations could pave the way for more advanced small launch vehicles capable of meeting the growing demands of the space industry.
A Comparative Study on Human Space Flights over Robotic Space Missions and Habitation involved in the Human Space Mission
Authors: U Suriya Prakash , S Harshitha , S Sri Krishnan
Published: August 2024

This research paper delves into the history of human space flights alongside the advancements and new inventions in space technology over the years. We also observe that just as humans have evolved over time, so have the environment, other living beings, the land, and the sky. This paper explores early space exploration, emphasizing technological advancements, psychological challenges, and the profound impact of sending humans to outer space. It begins by providing a glimpse into how humans first ventured into space, followed by additional information on robotic space missions, including rovers, landers, satellites, and space observatories like the Hubble Space Telescope. Space probes are programmed to perform specific tasks. A glimpse of NASA's Apollo mission, the first-ever human space mission, is considered while discussing the risks faced during this pioneering flight. The paper also explains proposed solutions, detailing their physical aspects and assessing whether these solutions may or may not work.
Neck Proprioception in Chronic Neck Pain Patients with Different Typing Speeds: A Pilot Study
Authors: Nevashini Sri , Hui Ong Jun , YX Hii Everlynn
Published: August 2024

BACKGROUND: Chronic neck pain (CNP) is one of the most common musculoskeletal pains. It limits the daily functional activities up to 11% to 14% of the workers. Patients with CNP suffered from decreased neck proprioception, especially in head-eye coordination. The COVID-19 pandemic accelerated computer usage. A fast- typing speed can be easily achieved if there is good typing skill and head-eye coordination. However, the relationship between neck proprioception and typing speed in patients with CNP remains unclear. This study aimed to investigate neck proprioception among CNP patients with slow and fast typing speeds. METHOD: A total of 15 patients with CNP, aged 22.4±2.44 years old were recruited in this study. Participants with typing speed >45 words per minute (WPM) were recruited into the SLOW group (n=8) and <45WPM into the FAST group (n=7). Neck proprioception was assessed using the joint position error (JPE) test for neck flexion, extension, right and left rotation. Independent t-tests were conducted using SPSS 17.0 software with a significance level of less than 0.05. RESULTS: The SLOW group showed a significantly increased in neck flexion JPE (5.239±2.151 vs 2.913±0.8, p=0.019) compared to the FAST group. However, no significant difference was found in JPE for neck extension (3.695±2.169 vs 3.771±1.754, p=0.941), right rotation (3.498±1.18 vs 3.967±0.758, p=0.372) and left rotation (3.923±1.335 vs 3.237±1.687, p=0.395) in the SLOW group compared to the FAST group. CONCLUSION: Decreased neck proprioception, especially neck flexion, was significantly shown in CNP patients with slow typing speed. Hence, aside from pain management and postural education, neck proprioception and typing speed training should be offered to CNP patients who demonstrated slower typing speeds and have poorer neck proprioception performance.
Effect of Occupational Therapy with Contrast Bath as an adjunct in the Management of Complex Regional Pain Syndrome
Authors: Sre Ridanya M.S. , Jegadeesan T.
Published: August 2024

Background: Pain is an unpleasant feeling experienced by individuals caused by any stimuli or damage to the bodily structure which in turn makes the individual withdraw from the stimulus. Thus, in Complex Regional Pain Syndrome cases, pain indirectly affects the functioning of the individual resulting in dependence and disability. Occupational therapy tend to increase independence in daily living of individuals. Contrast bath can reduce pain on immersion thereby increasing the independence in the individual. Objective: To assess pain and Range of Motion of wrist and hand. To evaluate pain and range of motion after providing contrast bath. Methodology: This study was done in a rehabilitation setup in Madurai, Tamilnadu with 4 subjects presented with a case of complex regional pain syndrome. Subjects were selected on the basis of selection criteria. Pain is assessed using Wong – Baker FACES pain rating scale and ROM using Goniometer. Contrast Bath has been given for 3 weeks, followed by occupational therapy. After 3 weeks, post-test evaluations have been done. Result: Comparison of mean score of pre-test and post-test have shown that the pain is reduced from 6 to 4 in the Wong – Baker FACES pain rating scale and goniometric assessments indicated an increase in range of motion by 5 to 15 degrees. Conclusion: There was a reduction in pain and improvement in range of motion in wrist and fingers after application of contrast bath.
Pengaruh Kepemimpinan Transformasional dan Stres Kerja terhadap Motivasi Kerja dan Kinerja Karyawan
Authors: Siti Lailatul Ramadayanti
Published: August 2024

This study aims to examine the effect of transformational leadership and work stress on work motivation and employee performance. Transformational leadership in this study is proxied by idealized influence, intellectual stimulation, caring and motivation. Work stress is proxied by task demands, role demands, interpersonal demands and leadership. While Work Motivation proxies with the aim of employees working, employee behavior, employee enthusiasm and encouragement in employees. Employee performance is proxied by quantity, personal quality and timeliness. The sample of this research is PT. Indo Tirta Abadi Gempol Pasuruan. By using a saturated sample. Data obtained from distributing questionnaires. This study uses a variance-based Path Analysis method, namely WARP PLS. Based on the results of the study, it is stated that transformational leadership has a significant effect on motivation and work stress does not have a significant effect on work motivation. This study also states that Transformational Leadership has a significant effect on employee performance and job stress has a significant effect on employee performance. Meanwhile, work motivation on employee performance has no significant effect.
The Psychological and Behavioral Mechanisms of Online Gambling Game Addiction: A Comparative Study of Cognitive Biases, Reward Systems, and Intervention Strategies
Authors: Parveen Nazia , Ahsen Sidra , Hassaan Hafiz Muhammad , Mirza Motasem , Iqbal Safdar
Published: August 2024

This study investigates the psychological and behavioral mechanisms underpinning online gambling addiction among university students, with a focus on cognitive biases, reinforcement schedules, and intervention strategies. The primary aim was to assess how cognitive biases, specifically the illusion of control and gamblers' fallacy, affect gambling behavior and to evaluate the effectiveness of various intervention methods. Utilizing a quantitative research design, the study surveyed 300 university students from the Punjab region engaged in online gambling. Data were collected through structured online questionnaires that measured cognitive biases, reinforcement schedules, and perceptions of intervention strategies, using validated scales for cognitive biases, variable ratio reinforcement schedules, immediate feedback, and the effectiveness of Cognitive-Behavioral Therapy (CBT), self-exclusion programs, and technological monitoring tools. Reliability was ensured through Cronbach’s alpha analysis. The results demonstrated that cognitive biases such as the illusion of control and gamblers' fallacy significantly contribute to increased gambling behavior. Reinforcement schedules and immediate feedback were found to strongly enhance gambling behavior. Intervention strategies revealed that technological monitoring tools and self-exclusion programs were effective in reducing gambling behaviors, whereas CBT did not show a significant impact, indicating a need for refinement or alternative approaches. These findings underscore the importance of understanding psychological mechanisms and the efficacy of interventions, suggesting that a combination of effective strategies and improved CBT methods are essential for developing comprehensive solutions to gambling addiction.