bluuebunny/crossref_metadata_2025 huggingface dataset:
Integrated Financial Strategies: Sinking Funds and Annuity Pricing in a Dynamic Market Environment
Authors: Bilhaq Saskia Iqlima , Muthmainah Rona Afiya
Published: August 2024

The study on "Integrated Financial Strategies: Sinking Funds and Annuity Pricing in a Dynamic Market Environment" seeks to investigate how sinking funds, annuity pricing, and dynamic market environments can be integrated within the context of integrated financial strategies. The study focuses on the following areas: (1) the application of actuarial tables and probability distributions to ascertain the proper values for annuities payments and sinking fund balances; (2) the role of the actuary science in sinking funding scheduling; (3) the effect of market factors, such as interest rates, inflation, and economic conditions, on the value and value of sinking investments; (4) the analysis of the relationship between market dynamics, including interest rates and time periods, and the value of a sinking asset, including the integration of the two financial instruments. The analysis revealed that changes in the interest rate and the number of periods directly influence the future value of the sinking assets. The integration of these financial instruments can help to optimize financial decision-making, enhance risk management, increase investment returns, improve financial planning, and lead to greater integration with other financial instruments, ultimately leading to better financial outcomes for both financial professionals and investors
Changes in grip strength, depression, and cognitive functioning during medical stabilization for anorexia nervosa: Exploring the utility of grip strength as a marker of severity
Authors: Cass Kamila , Blalock Dan V. , Manwaring Jamie , Wesselink Delaney , Lundberg Cheryl , Mehler Philip S
Published: August 2024

Objective: It is not uncommon for individuals with anorexia nervosa (AN) to attempt to appear healthier than the reality, underscoring the value of establishing objective markers of AN severity to guide effective treatment. Grip strength has been proposed as one such objective marker, and the purpose of this prospective study was to explore associations in grip strength, depression, and cognitive functioning in extreme AN, including those at the lowest body weight, as these factors are associated in other populations.

Method: Forty-nine patients with extreme AN completed a standard grip strength assessment, the Beck Depression Inventory-2 (BDI-2), the Massachusetts General Hospital Cognitive and Physical Functioning Questionnaire (CPFQ), and the Coding subtest of the Wechsler Adult Intelligence Test, 4th edition, at admission and discharge from an inpatient medical stabilization unit for eating disorders. Paired-samples t-tests were used to examine admission-discharge change. Pearson correlations were used to examine associations among assessments.

Results: At admission, only 4-10% of patients exhibited normal grip strength, depending on the hand tested. Patients scored in the severely depressed range on the BDI-2 and reported markedly diminished cognitive functioning. For most patients, measures improved from admission to discharge. Among the most low-weighted patients (body mass index (BMI) ≤ 12.41 vs. higher), grip strength and depression were correlated with each other and were extraordinarily severe.

Discussion: Results indicate that positive physical, psychological, and cognitive changes can be possible within weeks of hospitalization for severe AN. Among the most low-weighted patients, depression and grip strength may function as “bedfellows.”

Conclusion: Utilization of grip strength assessments may offer a quick, objective marker of severity of AN and may lend credence to providers’ treatment recommendations.
Media and Methods in Promoting Dental and Oral Health among Pregnant Women
Authors: Maharani Ferdiana , Musthofa Syamsulhuda Budi , Agushybana Farid
Published: August 2024

Introduction: The health of pregnant women is influenced by what they consume. Consuming good food but having infections or abnormalities in the mouth and teeth will cause the incoming food to be contaminated and will have an impact on the baby's growth and development. Based on this, dental and oral health in pregnant women plays a very important role for pregnant women and children. This study aims to find out how analysts promote dental and oral health in pregnant women. The method used is a systematic literature review using the PRISMA diagram by identifying P (Population, patients), Intervention (Intervention or treatment), Prognostic Factors, or Exposure, Comparison (comparison with control if any), Outcome (outcome) according to the research to be conducted, and Study (type of research). From the results of the reduction of selected journals, there are 19 scientific articles that will be analyzed.
Review: In this research, there are various health promotions that can be carried out to provide education to the public, including social media, consultations, hospitals, training, providing video demonstrations and explanations via flip charts
Conclusions: The conclusion of this research is that there are various health promotions that can be carried out to provide education to the public, including social media, consultations, hospitals, training, providing video demonstrations and explanations via flip charts. The suggestion from this research is the need for intensive health promotion and health education for pregnant women. Promotion and education can be carried out by residents in collaboration with community health centers or in collaboration with hospitals or can also be done through social media.
The Effect of Hydroxyapatite Filling from Chicken Eggshells in the Formulation of Brown Algae (Sargassum sp.) Extract on Setting Time
Authors: Wirayuni Kadek Ayu , Dewi Tri Purnami , Koesoemawati Ria , Wulandari Pande Luh Gede Lenny
Published: August 2024

Introduction: Alginate is often chosen in the impression process because it’s easy to use, has good accuracy, easy to modify, and is comfortable for the patient. Alginate's setting time can be manipulated by adding calcium phosphate or calcium sulfate. Hydroxyapatite (HA) is a calcium phosphate compound and member of the apatite group of minerals.
Material and Methods: The experimental design of this study was Post Test Only Control Group Design with 21 total samples and consisting of 3 treatment groups. Treatment groups P1 and P2 with hydroxyapatite filling as much as 5 g and 7 g. Positive control group using Aroma Fine Plus® fast setting impression material. Setting time is measured using a stopwatch.
Results and Discussions: The results showed that the average setting time produced by the KP, P1 and P2 groups respectively was 1 minute 13 seconds, 2 hours 1 minute 27 seconds, and 2 hours 45 minutes 2 seconds. Analysis with Shapiro-Wilk Test and Levene's Test showed that the data was normally distributed and homogeneous. Data analysis with One Way ANOVA test showed a significance of <0.05, which means that there is a significant difference in the average setting time results. The Post Hoc LSD test showed a significance of <0.05 in all treatment groups indicating that there were significant differences between groups.
Conclusion: It can be concluded from the results of this study is that the hydroxyapatite filling of chicken egg shells in the brown algae extract formulation (Sargassum sp.) did not affect the setting time acceleration.
Combination of Periodontal and Aesthetic Surgery in Cases of Periodontal Tissue Abnormalities
Authors: Hartanti
Published: August 2024

Introduction: A high superior labial frenulum causes a gap in the incisors and in the long term will lead to periodontal disease such as gingival enlargement. And pigmentation abnormalities that usually appear physiologically on the gingiva which disturb the aesthetic aspect of the patient. Anatomical abnormalities and abnormalities that occur due to periodontal disease if not treated will result in the severity of periodontal disease progression.
Case: A 20-year-old female patient complained of enlargement of her gums and the color of her gums was slightly dark.
Case Management: Intra oral examination revealed a high frenulum, gingival enlargement and gingival pigmentation.
Discussion: Surgical procedures performed at one visit to overcome the patient's problem, periodontal surgery was performed in the form of gingivektomi, frenectomy and for aesthetic surgery in the form of gingival depigmentation in sequence with a surgical blade.
Conclusion: Conventional surgical procedures in this case can be performed with sequential stages in one visit for the efficiency of patient visits and time. So that patients are more comfortable without having to repeat periodontal surgery.
Transforming Buwuhan Tradition In Accounting Perspective: Exploring Value And Economic Impact
Authors: Sulistyowati Rina , Arfamaini Revi , Rahmawaty  , Meilia Frizkana
Published: August 2024

Research Aims: The research aims to transform the Buwuhan tradition through an accounting perspective by exploring its value and economic impact. It will analyze the financial implications, assess value creation, and investigate the application of modern accounting practices to enhance economic activities related to Buwuhan. The study will also propose strategies for sustaining and expanding the tradition, aiming to balance cultural preservation with economic growth. Design/methodology/approach: This research uses literature research methods (library research). Research This literature research which states that literature research is known for activities related to collecting library data, reading, and recording and processing research materials. Literature research limits its activities to only materials derived from libraries without the need for field research. Research Findings: it is explained that the meaning in wages and hapolas is almsgiving, love, and sincere and sincere intentions. The absence of financial recording and reporting shows that this practice has a different concept of accountability from generally accepted accounting, namely accountability based on love.Theoretical Contribution/Originality: his research applies modern accounting to the Buwuhan tradition, bridging cultural heritage and economic analysis. It offers a framework for quantifying and enhancing the financial and social value of cultural practices, providing new insights for accounting and aiding community leaders in balancing cultural preservation with economic development
Business Solution for Profit Optimization at PBS Clinic
Authors: Mellyana Deas ,   School of Business and Management, Bandung Institute of Technology, Hasan Basri Mursyid ,   School of Business and Management, Bandung Institute of Technology
Published: August 2024

Health service profitability is an important factor for the sustainability and growth of clinics such as PBS Clinic. PBS Clinic, like many other healthcare providers, faces challenges in balancing quality of service with financial viability. These issues collectively contribute to suboptimal profitability, requiring thorough investigation and strategic intervention. This research aims to determine the root cause of declining profits at the PBS clinic and propose a business solution to increase revenue and reduce costs in the PBS clinic. This research will use a mixed methods approach, combining quantitative and qualitative data collection and analysis. Quantitative data will be collected through financial performance data, patient volume statistics, and satisfaction surveys. Qualitative data will be obtained from interviews and focus groups with staff. The results of the review found that The root causes of declining profits at the PBS clinic include: inappropriate practice hours that reduce patient visits, an inefficient IT system that hinders operational efficiency and service delivery, insufficient staff training affecting the quality of care, ongoing construction limiting space and services, issues with insurance payments constraining financial flexibility, and weak marketing efforts diminishing the clinic’s visibility and attractiveness in a competitive healthcare market. The proposed solutions include expanding clinic services, improving staff training and facilities, simplifying insurance payment processes, and leveraging digitalization. This research is critical because it addresses the urgent need for clinics to adapt to changing healthcare demands and economic pressures.
AI Enabled Security for Ethereum Blockchain Transactions
Authors: Patel Ohm
Published: August 2024

This article seeks to discuss the opportunity for security enhancement in the Ethereum blockchain by introducing AI into the Ethereum blockchain ecosystem.
Mitigating Bias in AI Models through Ethics and Transparency
Authors: Mehendale Pushkar ,   San Francisco, CA, USA
Published: August 2024

Artificial Intelligence (AI) systems have become ubiquitous, transforming various sectors such as healthcare, finance, and criminal justice. However, the potential for bias in these systems raises ethical and practical concerns.
Impact of AI on Strategic Workforce Planning
Authors: Parasa Sasi Kiran ,   Consultant, 14596 Farming Rd, Frisco, TX, 75035, USA
Published: August 2024

The integration of Artificial Intelligence (AI) into strategic workforce planning is transforming how organizations manage their talent and plan for future workforce needs.
Artificial Intelligence driven Continuous Feedback Loops for Performance Optimization Techniques Improvement in DevOps
Authors: Lokiny Naresh ,   Senior Software Developer, USA
Published: August 2024

The rapid evolution of DevOps practices has necessitated the integration of advanced technologies to sustain and enhance continuous delivery and operational efficiency
Treatment Pattern of Patients with Breast Cancer in a Tertiary Hospital: a Retrospective Medical Record Review
Authors: Abouzeid Heidi A ,   Department of Clinical Pharmacy, Faculty of Pharmacy, New Valley University, 72511, Al-Wadi Al-Gadid, Al-Kharga, Egypt
Published: August 2024

Breast cancer patients must have a triple evaluation that includes clinical assessment, imaging, and tissue biopsy. When tumors lack estrogen, progesterone, and ERBB2 receptors, preoperative chemotherapy is the only choice and may even be utilized. If the tumor can be entirely removed with favorable cosmetic outcomes, a lumpectomy with radiation therapy or a mastectomy are the two alternatives for the surgical phase. The present study was a retrospective study that included a review of the medical records of female patients who visited the oncology department in a tertiary hospital in Egypt to describe breast cancer treatment patterns among these patients. The study included 150 patients, the age of more than 50% of them was more than 49 years (57.3) and about 33% of them had a family history of cancer. Only 14% of the patients had metastatic cancer and 50% of them had chronic diseases. More than 61% of the patients had breast surgeries. The most used surgery was breast-conserving surgery (60.9%). The most prescribed chemotherapeutic agents for breast cancer patients were cyclophosphamide (96.4%), doxorubicin (54.5%), docetaxel (54.5%), fluorouracil (10.9%), epirubicin (10.9%), and paclitaxel (10.9%). For patients with breast cancer, drug monitoring is crucial for confirming the potency and quality of the medications they are prescribed. The use of pharmaceuticals should be examined on a regular basis and should be in line with evidence-based practices
The Best of Both Worlds: A Practical Guide to Hybrid Disaster Recovery for Virtualized Environments with Hyperconverged Infrastructure and Cloud Services
Authors: Reddy Davu Raja Venkata Sandeep ,   Senior Systems Engineer - Virtualization and cloud solutions, Texas
Published: August 2024

Hyperconverged infrastructure and cloud services enable hybrid Disaster Recovery (DR) in virtualized settings, protecting data and keeping enterprises operational. This study examines HCI in virtualized settings, emphasizing easier management, more freedom, and better resource consumption. Comparing old and contemporary disaster recovery approaches shows how difficult it is to handle rising data, speedy recovery, and following the regulations. Mixed DR solutions’ adaptability, scalability, and cost-effectiveness are studied. This solution includes cloud-based DR with on-premises HCI. Disaster recovery is discussed in this in-depth look at disasters and corporate operations. Traditional DR is expensive, complicated, and slow to recover. Modern DR issues include rigorous regulations and speedier healing. This study compares recovery time objectives (RTOs) and recovery point objectives (RPOs) with old and new DR systems using graphs to prove that hybrid DR methods are preferable. Implementing a hybrid disaster recovery strategy requires assessment, planning, architecture, deployment, testing, and validation. A resilient DR plan requires regular tests, security safeguards, thorough recording, and constant monitoring. The paper uses graphs and statistics to discuss hybrid DR’s benefits, including better RTO and RPO, savings, and easier management. Cloud computing, threat changes, automation, and orchestration are examined for disaster recovery’s future. AI-driven disaster recovery solutions with superior failure prediction and recovery optimization are predicted to become more prevalent. The paper concludes that proactive DR planning and ongoing adaptation are essential for firms to be resilient and ready for future shocks.
Pengaruh Fitur Paylater, Spinjam dan Affiliate terhadap Minat Konsumen dalam Berbelanja pada Aplikasi Shopee : Studi Kasus Pengguna Shopee pada Mahasiswa FEBI UIN SATU Tulungagung
Authors: Tsani Syafiq Nuruddin Syahru , Himmati Risdiana
Published: August 2024

Shopee is one of the largest marketplaces in Indonesia that provides several payment features, such as Shopee Paylater, Spinjam and Affiliate.This feature is also used to attract shopping interest for Shopee users without worrying that there is no cost to buy something. The existence of several payment features in the shopee application makes it easier for consumers to shop for whatever items they want. PThis study aims to determine the effect of featuresShopee PayLater, Spinjam and Affiliate for consumers who make transactions on the Shopee marketplace. This research focuses on students of the Faculty of Economics and Islamic Business, Sayyid Ali Rahmatullah Tulungagung State Islamic University who have accounts and are registered as Shopee PayLater, Spinjam and Affiliate. The method used in this research is qualitative methodwith a case study approach that uses source triangulation as the main data with in-depth interviews as well as observation and documentation as additional data. The results of this study indicate that these three features are the main choices for consumers for transactions. Based on data and analysis, Shopee PayLater is used as micro business capital, Spinjam is used for personal needs, and Affiliates tend to be used to earn income through marketing creative content products that include links uploaded on social media.
Strategi Insentif dan Sanksi dalam Meningkatkan Kinerja Pegawai di Lingkungan Kantor Wilayah Kementerian Hukum dan Hak Asasi Manusia Provinsi Gorontalo
Authors: Thantri Bakari  , Andi Yusniar Mendo  , Mohamad Agus Salim Monoarfa
Published: August 2024

This study examines how reward and punishment affect employee performance in the Regional Office of the Ministry of Law and Human Rights of Gorontalo Province. Data collection techniques in this study used a questionnaire with a population of all Civil Servants (PNS) at the Regional Office of the Ministry of Law and Human Rights Gorontalo, with as many as 121 employees. The sampling used probability sampling, with a sample size of 93 respondents, through the Slovin formula. Data analysis techniques used multiple linear regression analysis model via SPSS 26 application.According to the multiple regression analysis tests, it was found that the simultaneous results of the reward and punishment variables affect performance. This result is evidenced by the percentage of the performance variable of 32,5%, while the remaining 67,5% is affected by other variables not examined and explained in this study.
Studi Pengaruh Endorsement dan Advertising Campaign terhadap Brand Image Scarlett Whitening pada Instagram Bunga Cosmetics Kota Gorontalo
Authors: Zihan Putri Maharani Montu  , Ramlan Amir Isa  , Andi Juanna
Published: August 2024

This research aims to find out how much influence Endorsements and Advertising Campaigns have on Scarlett Whitening's Brand Image on Instagram Social Media (Study on Scarlett Whitening Bunga Cosmetics Agent, Gorontalo City)." The sampling technique in this research uses non-probability sampling techniques. The data collection technique in this research used a questionnaire with a population of Scarlett Whitening Gorontalo Instagram followers, namely 6,525 people. The sample in this research was 98 respondents. The analytical test tool used in testing this research is multiple linear regression. The data analysis method uses the SPSS 22 application. Based on research, the results of multiple regression analysis show that the simultaneous test results of the Endorsement and Advertising Campaign variables have a significant effect on Brand Image. Based on the partial test results, the Endorsement variable does not have a significant effect on Brand Image while the Advertising Campaign variable has a significant effect on Brand Image. The independent variables, namely Endorsement and Advertising Campaign, are able to explain or influence the dependent variable, namely Brand Image, by 69.1%. Meanwhile, the remaining 30.9% is explained by other factors or variables that were not involved in this research.
Analisis Tingkat Kesehatan Keuangan Berdasarkan Keputusan Menteri BUMN Nomor Kep 100/Mbu/2002: Studi Kasus pada PT Pos Indonesia (Persero) Periode 2019-2022
Authors: Hanny Maharani  , Bonti
Published: August 2024

This research is motivated by PT Pos Indonesia (Persero)'s plan to conduct an Initial Public Offering (IPO) in2025. The purpose of this study is to determine the level of financial health at State-Owned Enterprises, namelyPT Pos Indonesia (Persero) for the 2019-2022 period which will privatize in 2025. The research method usedis a quantitative method with a descriptive approach that refers to the Decree of the Minister of BUMN NumberKEP-100/MBU/2002 using eight financial ratios, namely Return on Equity, Return on Investment, Cash Ratio,Current Ratio, Collection Periods, Inventory Turn Over, Total Asset Turn Over and Ratio of Total Own Capitalto Total Assets. The research data source uses secondary data with data collection methods throughobservation, interviews, and literature studies. The results of this study indicate that the financial health levelof PT Pos Indonesia (Persero) in 2019 obtained the “Less Healthy” category with the predicate “BBB”, in 2020obtained the “Healthy” category with the predicate “A”, in 2021 obtained the “Healthy” category with thepredicate “A”, and in 2022 obtained the “Healthy” category with the predicate “A”
Analisis Regresi Linear Berganda untuk Perhitungan Pendapatan Asli Daerah Jawa Barat
Authors: Panjaitan Amanda Ardita , Wisna Nelsi , Fahrudin Tora
Published: August 2024

Regional Original Revenue is a receipt of funds obtained from the management of the original potential of the region in accordance with the laws and regulations. Motor Vehicle Tax is one of the main contributors to Local Owned Revenue (PAD) which is used to finance regional development and expenditures. This study aims to evaluate the impact of Motor Vehicle Tax, Motor Vehicle Title Transfer Fee, and Regional Retribution on Regional Original Revenue in West Java Province in the period 2018-2023. The research method used is quantitative using secondary data collected through documentation. Hypothesis analysis was conducted using multiple linear regression with the help of SPSS software, including the F test, t test, and simultaneous and partial determination analysis. The research findings show that Motor Vehicle Tax (PKB), Motor Vehicle Title Transfer Fee (BBNKB), and Regional Retribution significantly affect West Java's Original Revenue.
Pengaruh Kualitas Layanan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan pada Aplikasi Gopay
Authors: Ferdy Ilham Muhammad Zam Zam  , Ratih Hendayani
Published: August 2024

In the era of digitalization, Indonesians' internet consumption patterns increasingly drive the use of digital wallets for electronic payments. The popularity of digital wallets triggers competition in Indonesia's financial technology industry, encouraging companies to maintain customer loyalty to avoid brand-switching. This research provides insights into how service quality contributes to customer satisfaction and loyalty, addressing the research gap regarding digital wallets and inconsistencies in previous studies on service quality and customer loyalty. The objective is to identify whether the decline in customer satisfaction and service quality in the Gopay digital wallet application causes declining customer loyalty. This research uses quantitative methods with descriptive and causal aims. The research population is Indonesian Gopay users, with non-probability sampling of 385 respondents. Structural Equation Modeling (SEM) was used for data analysis with AMOS 24 software. Research findings show that user satisfaction with the Gopay application is significantly and positively influenced by service quality. In addition, contributing to overcoming the gap between previous research findings and service quality results has a significant and positive effect on customer loyalty to the Gopay application. Customer satisfaction is significant and positive on Gopay application loyalty. In addition, the service quality and customer loyalty of the Gopay application are positively influenced by the meaningful and constructive mediation function played by customer satisfaction. By selecting specific regions for a more thorough assessment of the financial results related to the Gopay application, future researchers may be able to use this research as a reference and point of reference.
Mazhab dan Pemikiran Ekonomi Islam Kontemporer
Authors: Ishandawi  , Yadi Janwari  , Dedah Jubaedah
Published: August 2024

The increasingly complex dynamics of the global economy require the presence of an economic system that is comprehensive and in harmony with universal values. In this context, Islamic economics appears as an alternative paradigm by offering a concept based on sharia principles. To answer the challenges of the modern era, various schools of thought and contemporary Islamic economic thought have emerged which seek to integrate Islamic values ​​with the latest developments in economic science. This article aims to explore these schools of thought and thought, as well as analyze their contribution and influence in the development of Islamic economics in the contemporary era. By using literature studies, this study explains the main principles, figures, as well as the advantages and limitations of the Iqtishaduna school of thought, Nejatullah Siddiqi's thoughts, Mannan's economic concepts, and other contemporary thinkers. Apart from that, this article also reviews the practical developments of contemporary Islamic economics, such as the birth of sharia financial institutions, the role of study centers, as well as the dynamics of scientific publications and discussions related to this topic. The results of the discussion show that contemporary Islamic economic schools and thought have made a significant contribution to enriching the Islamic economic scientific body and offering an alternative economic system that is just. However, comprehensive implementation of this concept still faces various challenges that require continuous efforts from various parties. In the future, the development of contemporary Islamic economics needs to continue to be carried out by reviewing previous thinking and formulating new approaches according to the dynamics of the times to create an economic order that is rahmatan lil 'alamin.
Pengaruh Brand Image dan Kualitas Produk Terhadap Loyalitas Pelanggan dengan Kepuasan Sebagai Variabel Intervening pada Pelanggan Roti Kacang Mpok Atik
Authors: Dio Wiranda  , Raka Gymnastiar Sasmita  , Mangasi Sinurat  , Cia Cai Cen
Published: August 2024

This study aims to determine the Influence of Brand Image and Product Quality on Customer Loyalty with Satisfaction as an Intervening Variable on Mpok Atik Peanut Bread Customers. The research method used is a quantitative method using Smart PLS version 3.0. The questionnaire was distributed to 97 respondents. The data analysis method used in the study is the measurement model (outer model), namely the validity test, reliability test, then the structural model (inner model) including: coefficient of determination/r-square (r2) and hypothesis testing with t-statistics and indirect effect tests. The results of Smart PLS 3.0 in this study are that Brand Image has an effect on Customer Satisfaction of Mpok Atik Peanut Bread Customers, Product Quality does not have an effect on Customer Satisfaction of Mpok Atik Peanut Bread Customers, Brand Image has an effect on Customer Loyalty of Mpok Atik Peanut Bread Customers, Product Quality does not have an effect on Customer Loyalty of Mpok Atik Peanut Bread Customers, Customer Satisfaction does not have an effect on Customer Loyalty of Mpok Atik Peanut Bread Customers, Brand Image does not have an effect on Customer Loyalty with Customer Satisfaction as an Intervening Variable on Mpok Atik Peanut Bread Customers, Product Quality does not have an effect on Customer Loyalty with Customer Satisfaction as an Intervening Variable on Mpok Atik Peanut Bread Customers.
Pengaruh Pertumbuhan Penjualan, Komisaris Independen, Efisiensi Operasional, dan Kepemilikan Publik Terhadap Financial Distress
Authors: Tia Putri Permatasari  , Yuli Tri Cahyono
Published: August 2024

Financial distress is defined as a condition where a company experiences difficulty in meeting its financial obligations, which can affect the company's viability. This study aims to analyze the influence of sales growth, independent commissioners, operational efficiency, and public ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used is purposive sampling, with data taken from the annual reports and financial statements of these companies. The sample size used in this study is 153 companies. The data analysis method applied is multiple linear regression using SPSS version 25. The results of the study indicate that only the variable of operational efficiency has a significant influence on financial distress, while the variables of sales growth, independent commissioners, and public ownership do not show a significant influence on financial distress in manufacturing companies listed on the IDX during the period 2020-2022.
Usaha Tani Rumput Laut dalam Meningkatkan Perekonomian Keluarga Perspektif Ekonomi Islam
Authors: Syafrudin  , Rafiuddin  , Ismail
Published: August 2024

This study aims to uncover how the Waduruka community plays a role in improving family economy through seaweed farming and how Islamic economics views seaweed farming in enhancing family economy. Seaweed farming is considered labor-intensive, thus capable of absorbing labor. The future development of the seaweed processing industry has very bright prospects in terms of creating economic growth (pro-growth), increasing employment opportunities (pro-employment), and reducing poverty in the country (pro-poor). The research method used is qualitative research with primary and secondary data. Data collection techniques include interviews, observation, and documentation. The data analysis techniques used are data reduction, data presentation, and conclusion drawing or verification. Meanwhile, the data credibility test used is triangulation, and references are used. The study's results reveal that family income from seaweed farming shows better income, as seaweed can be diligently managed and properly handled to penetrate the national market. Additionally, the researchers found the practice of combining sale and purchase contracts with debt between farmers (mudharib) and collectors as financiers (shahibul maal), which is prohibited (haram). The results of this study contribute as information and input of thought. The limitation of this study is the lack of data, which is still limited to primary and secondary data. Future research needs to use quantitative data.
Pengaruh Efisiensi dan Keamanan Terhadap Minat Nasabah Menggunakan Mobile Banking pada Bank Sumut Syariah Kantor Cabang Syariah Katamso Medan
Authors: Amanda Nabila  , Pani Akhiruddin Siregar
Published: August 2024

This research aims to test whether there is an influence of efficiency and security on customer interest in using mobile banking at Bank Sumut Syariah Medan Syariah. The population used in this research were customers of Bank Sumut Syariah Medan Syariah. The research results show that there is an influence between Efficiency and Security on the use of Mobile Banking at Bank Sumut Syariah Medan Syariah Branch.
Sinergi Kepemimpinan Demokratis dan Transaksional Meningkatkan Dinamika Industri Fashion Muslim di Indonesia: Studi KEKE Busana
Authors: Bunga Ayu Ratnasari  , Pratami Wulan Tresna  , Bambang Hermanto
Published: August 2024

The influence of Muslim fashion is increasing with the rise of social media, making it a trend that many people now follow. The Muslim fashion industry in Indonesia, such as Keke Busana, is experiencing rapid development but also faces challenges in adapting to changes in consumer demand. This research aims to examine the importance of combining two leadership styles in fashion companies and to explore the most appropriate leadership style in the Muslim fashion industry. The research method used was qualitative, involving in-depth interviews with the Chief Executive Officer (CEO) of Keke Busana. The research results show that combining democratic and transactional leadership styles can gradually improve company performance. Leaders of Muslim fashion companies are advised to consider innovation in leadership models to avoid hierarchical organizational structures that can limit flexibility and creativity.
The Impact of Skincare Short Video Promotion at TikTok For You Page (FYP) to the Skincare Product Purchase Decision
Authors: Alfreya Shahla Witono  , Fitri Aprilianty
Published: August 2024

TikTok is the most social media used to guide people to purchase skincare products. In Indonesia, skincare is also having positive trends and perception in terms of skincare short video promotion in the For You Page (FYP). Recently, people give their negative perceptions regarding skincare short video promotion on TikTok FYP that makes people not directly trust it. This research intends to identify the TikTok user perception regarding the skincare short video promotion in TikTok FYP and understand how the promotion of skincare short videos on the TikTok FYP influences the decision to purchase skincare products. Research conducted through semi-structured interview and survey with 224 respondents, analyzed with open coding, descriptive statistics, and PLS-SEM. It shows that video that give enjoyment, usefulness, and easiness will be perceived positively, but video with potential of functional, information, and time-loss risk will be perceived negatively. Purchase Decision of skincare product are driven by Perceived Ease of Use and Trust of TikTok short video, also product promo. This finding will give insights to skincare company and affiliators about factors that lead TikTok users to purchase skincare product from short video.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Perusahaan, Eco-Efficciency terhadap Nilai Perusahaan Dimoderasi Kinerja Lingkungan
Authors: Dian Marlina  , Vinola Herawaty
Published: August 2024

The purpose of this researcher is to test and analyze the effect of carbon emissions, Company performance, eco-efficiency on the value of enterprise moderated environmental performance. This research uses companies in the consumer non-cyclic and basic materials sectors listed on the Indonesia Stock Exchange from 2021 to 2023. There are 42 companies that fit the criteria using the purposive sampling method. Analysis of data used by multiple regression analysis Collection of data from financial statements, annual reports and sustainability reports from individual companies. The results of this study show that the disclosure of carbon emissions negatively affects the value of the Company. Corporate performance and eco-efficiency have a positive effect on corporate value. Environmental performance is unable to moderate the effect of carbon emissions disclosure and eco-efficiency on corporate value. Environmental performance can moderate the effect that corporate performance has on corporate value.
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit
Authors: Rika Indah Lestari  , Mahameru Rosy Rochmatullah
Published: August 2024

This study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The data used in this study are quantitative data sourced from secondary data, which is obtained from each company in the textile and garment subsector or from the official IDX website, www.idx.co.id. The population in this study consists of 22 textile and garment subsector companies. After the sample selection process, the final sample consists of 47 companies. The sampling technique used is total sampling. Data collection is conducted using secondary data in the form of financial statements and annual reports. The data analysis techniques employed include classical assumption tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination. The study's results indicate that audit fees significantly influence audit quality in textile and garment subsector companies, audit tenure does not significantly influence audit quality in textile and garment subsector companies and Audit rotation does not significantly influence audit quality in textile and garment subsect
Pengaruh Brand Ambassador “Blackpink” Terhadap Repurchase Intention Produk Oreo X Blackpink Melalui Brand Image Sebagai Variabel Intervening: Studi pada Konsumen Oreo X Blackpink di Surabaya
Authors: Erin Dwi Cahyani  , Jojok Dwiridotjahjono
Published: August 2024

This research aims to determine the influence of Brand Ambassadors on Repurchase Intention through Brand Image as an intervening variable. The population used consists of all consumers who purchase Oreo X Blackpink products. The sample size is 100 respondents. Data collection was carried out by distributing questionnaires through Google Form using non-probability sampling technique with purposive sampling method. The data analysis techniques used include validity testing, reliability testing, classical assumption testing (normality test, multicollinearity test, and heteroscedasticity test), hypothesis testing (t-test and coefficient of determination), and path analysis using SPSS version 26 as the testing tool. The results of this study indicate that the Brand Ambassador variable significantly influences Brand Image. The Brand Ambassador variable also significantly influences Repurchase Intention. The Brand Image variable significantly affects Repurchase Intention. Furthermore, the Brand Ambassador variable significantly influences Repurchase Intention through Brand Image as an intervening variable.
Evaluasi Program Angkutan Publik Berbasis Listrik: Studi Kasus Bus Trans Semanggi Suroboyo
Authors: Vidy Vicesa Alviyah  , Rodiyah Isnaini
Published: August 2024

This research aims to evaluate the performance of the Trans Semanggi Suroboyo Bus Electric-Based Public Transport Program in the City of Surabaya. The research method used is a qualitative approach with data collection techniques in the form of interviews and direct observation. The evaluation was carried out using William N. Dunn's evaluation model which consists of six criteria, namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy. The evaluation results show that the achievements of the Trans Semanggi Suroboyo program are still relatively low in terms of number of passengers and contribution to reducing CO2 emissions. However, Trans Semanggi electric buses have proven to be more efficient than petrol/diesel buses. Recommendations for improving the quality and integration of public transportation modes in the City of Surabaya include better coordination between bus operators, increasing the number of fleets, expanding operational routes, and increasing the quality of responsiveness. This study has high relevance to the urgency of comprehensive evaluation of the performance of environmentally friendly transportation programs to ensure the various expected benefits and positive impacts are achieved.
Perlawanan Eksekusi Hak Tanggungan di Pengadilan Agama dengan Akad yang Mengandung Klausula Penyelesaian Sengketa melalui BASYARNAS
Authors: Ardhi Barkah Apandi  , Maimun  , Gandhi Liyorba Indra
Published: August 2024

When there is a default committed by the customer, the Islamic Bank can carry out parate execution of the object of mortgage rights used as collateral by the customer through the auction system. The customer often fights against the execution by submitting a fight against execution to the Religious Court, but the contract between the customer and the Islamic Bank which includes a dispute resolution clause through BASYARNAS raises legal certainty issues. The purpose of this research is to find out the authority of the Religious Court in adjudicating cases of resistance to execution even though there is a dispute resolution clause through BASYARNAS in the Deed of Financing Agreement. The method used in this research is a descriptive qualitative method with a conceptual approach and normative approach. Based on the results of the study, it shows that the Religious Court is still authorized to examine, hear and decide disputes against the execution of mortgage rights with a contract containing a dispute resolution clause through BASYARNAS, although article 3 and article 11 of Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution limit the authority of the Religious Court but BASYARNAS as an arbitration institution does not have the authority to resolve disputes against execution, so that the Religious Court, which has free authority and may not refuse to examine, hear and decide a case because the legal basis for the authority of the dispute is unclear as stipulated in Article 10 of Law Number 48 of 2009 concerning Judicial Power, is still authorized to examine, hear and decide cases.
Strategi dan Tantangan Komunikasi Organisasi dalam Membangun Kepercayaan antar Pemangku Kepentingan di Aceh Utara
Authors: Bustami  , Syukur Kholil
Published: August 2024

North Aceh is an area that has been hit by prolonged conflict, and still faces various challenges in building peace and stability. Trust between stakeholders, including government, civil organizations and society, is still fragile. Effective organizational communication can play an important role in building trust and cooperation between stakeholders to achieve common goals. This research uses qualitative methods with a case study in North Aceh. Data was collected through in-depth interviews with representatives from various organizations, including government, civil organizations and the community. This research found that various organizational communication strategies are used to build trust, such as open dialogue, information transparency, and active participation in decision making. However, there are several challenges faced, such as lack of resources, a culture of communication that is not open, and a history of conflict that still remains. Effective organizational communication can play an important role in building trust between stakeholders and achieving common goals. Addressing the challenges faced and implementing the recommendations in this research can help improve the effectiveness of organizational communications and build peace and stability in North Aceh.
Keywords: Organizational Communication, Trust, Stakeholders
Analisis Store Atmosphere Terhadap Minat beli di Kopi Keraton Cirebon
Authors: Nicolash Brandon Kusuma  , Vishnuvardhana
Published: August 2024

Kopi Keraton, located on Jalan Slamet Riyadi No. 9A, Sukapura, Kec. Kejaksan, Cirebon City West Java. It has a less store atmosphere but has a lot of visitors. The aim of this research is to see whether store atmosphere has an influence on buying interest. The research method used is a quantitative method, the population in this study are visitors to the Kopi Keraton coffee shop and consumers of the Kopi Keraton coffee shop itself. The sampling technique used is n probability sampling. The results of the research itself show that store atmosphere has an influence on buying interest from visitors and consumers from the Kopi Keraton coffee shop, therefore, Kopi Keraton needs to improve their store atmosphere so that visitors and consumers can feel more comfortable when in the coffee shop. the.
تحليل مهارات المحادثة باللغة العربية لدى طلا ب الصف الثاني عشر في مدرسة الثا نوية الحكومية 1 آتشيه الجنوبية
Authors: Hidayah Syahfitra  , Akmal Walad Ahkas
Published: August 2024

This study aims to analyse the muhadatsah (Arabic conversation) skills of 12th grade students in MAN 1 Southeast Aceh. The problems identified include students' limited ability to practice Arabic conversation because many students do not recognise the Arabic script, resulting in a lack of basic knowledge to learn Arabic. In addition, there is low student interest in learning Arabic, limited resources and facilities for learning Arabic, and monotonous teaching methods. The research uses a qualitative descriptive method. Data collection techniques include observation, interviews and documentation. The informants for this study are the 12th grade students, the Arabic language teacher, and the principal of MAN 1 Southeast Aceh. The results show that the 12th grade students at MAN 1 Southeast Aceh have little interest in learning Arabic, which affects their ability to practice Muhadatsah. However, the Arabic teacher has made efforts to increase the students' interest and skills in learning Arabic.
Kontribusi Bank Pembiayaan Rakyat Syariah Terhadap Pertumbuhan Ekonomi Provinsi Banten: Analisis Model Pembiayaan UMKM dan Non UMKM
Authors: Muhamad Fakhrudin  , Ahmad Fatoni
Published: August 2024

This research focuses on the micro scope, namely examining the effect of financing Micro, Small and Medium Enterprises (MSMEs) of Sharia Rural Banks  (BPRS) on economic growth in Banten Province. This research has the novelty of comparing MSME and non-MSME financing and the financing model used and its effect on economic growth in Banten Province. This study uses secondary data, namely time series data from 8 BPRS in Banten Province. The data in this study used quarterly data from December 2015 to December 2022. The data was obtained from the financial statements of BPRS Statistics Indonesia (BPS)  Banten Province. Meanwhile, the model used in this study is the Error Correction Model (ECM). The results showed that in the long-term model, MSME and Non-MSME financing had a positive and significant effect on the GRDP of Banten Province, but on the contrary, in the short-term model, both variables had a negative influence. Meanwhile, in the short-term model, working capital and investment financing have a positive and significant effect on the GRDP of Banten Province, but in the long-term model, both variables have a negative effect. Simultaneously, financing of MSMEs, Non-MSMEs, working capital, and investment affect the GRDP of Banten Province.