bluuebunny/crossref_metadata_2025 huggingface dataset:
Konsep Dakwah dalam Surat An-Nahl Ayat 125-127
Authors: Husen Nadia Rohmah
Published: August 2024

Dakwah adalah tuntutan bagi setiap muslim, karena salah satu tugas utama Rasulullah saw diutus adalah untuk berdakwah di tengah-tengah masyarakat yang bermacam-macam karakter, sehingga ketika Rasulullah saw mengajak mereka kepada jalan yang benar harus dengan metode-metode yang sesuai agar ajakan itu diterima dengan lapang dada tanpa paksaan. Dakwah berasal dari huruf dal, ‘ain, dan wawu, dan kata perintah dari da’a-yad’u adalah ud’u, dalam kitab Mu’jam Mufahros li al Fadhil Qur’an ada 10 ayat yang diawali dengan kata ud’u, yaitu surat Al Baqoroh ayat 61, Al Baqoroh ayat 68, Al Baqoroh ayat 69, Al Baqoroh ayat 70, Al A’rof ayat 134, An-Nahl ayat 125, Aj Hajj ayat 67, Al Qoshoh ayat 87, Asy Syuro ayat 15, dan Az Zukhruf ayat 49. Dan dari kesepuluh itu hanya terdapat satu ayat yang bermakna perintah berdakwah yang kemudian dilengkapi dengan metodenya. Teknik yang dipergunakan dalam menganalisa data penelitian ini adalah metode muqorin (metode komparatif), yaitu membandingkan antara dua tafsir terhadap suatu ayat atau surat, dimulai dengan menjelaskan ayat-ayat Al Qur’an dahulu yaitu Surat An-Nahl ayat 125-127 dengan murujuk kepada penafsiran dua mufassir yaitu Sayyid Quthb dan Buya Hamka. Kemudian setelah itu membandingkan dan menganalisa penafsiran dari keduanya.
Israiliyyat Kisah Nabi Sulaiman dalam Tafsir Thabari
Authors: Munawaroh Siti
Published: August 2024

Riwayat israiliyyat yang disebutkan Ibnu Jarir dalam kitab tafsirnya tentang kisah Nabi Sulaiman terdapat pada QS.al-Anbiya: 81 berkenaan dengan kemegahan kerajaan Nabi Sulaiman dan kemampuannya menguasai angin, QS.an-Naml: 35 berkenaan dengan hadiah Ratu Balqis untuk Nabi Sulaiman, QS.an-Naml: 44 berkenaan dengan kisah pembangunan istana untuk Ratu Balqis, dan selanjutnya pada QS.Shaad: 34 tentang cobaan ataupun ujian yang Allah berikan untuk Nabi Sulaiman. dan dari kisah Nabi Sulaiman yang disebutkan dalam Al-Qur’an dapat kita ambil beberapa ibrah ataupun pelajaran berharga seperti pelajaran tentang kepemimpinan dan tata cara bernegara, sikap yang baik ketika menghadapi cobaan dari Allah, serta membuktikan satu hal bahwa bangsa jin tidaklah mengetahui tentang hal ghaib.
Studi Ayat-ayat Hijab dalam Tafsir Al-Ibrîz Karya KH. Bisyri Musthafa
Authors: Delmin Delmin
Published: August 2024

Muslimah diperintahkan dalam Islam untuk menjaga bagian tubuhnya yang tidak boleh terlihat saat melakukan ritual (aurat). Hal ini sangat penting, Rasulullah bersabda: jika seorang muslimah memakai pakaian, tetapi dalam Islam dia dianggap telanjang. Tujuan dari kata ini adalah agar dia tidak mencium bau surga, muslimah mengenakan pakaian tetapi tubuhnya tetap menonjol, bau surga dapat tercium dari jarak jauh.
Allah memerintahkan muslimah untuk mengenakan hijab dalam surah An-Nûr ayat 31, surah Al-Ahzâb ayat 32, 33, 53, dan 59.
Metode yang digunakan dalam penelitian ini adalah penelitian tematik. Tujuan dari objek ini adalah sistem analisis menyeluruh Al-Qur’an berdasarkan topik masalah, mengumpulkan ayat-ayat dari Al-Qur’an yang dipelajari dan dianalisis dengan analisis tematik.
Hasil dari penelitian ini, pertama, mengkaji ayat-ayat tentang hijab pada surah An-Nûr ayat 31, surah Al-Ahzâb ayat 32, 33, 53, dan 59. Kedua, batas aurat muslimah adalah telapak tangan dan wajahnya. Ketiga, mahram bagi muslimah ada sebelas, yaitu suami, ayah, mertua, anak tiri, keponakan dari saudara laki-laki, keponakan dari saudara perempuan, pelayan, laki-laki yang tidak memiliki nafsu terhadap wanita dan anak yang belum mengetahui aurat muslimah.
SURGICAL TECHNIQUE FOR ANATOMICAL RE-CONSTRUCTION OF THE DISTAL RADIOULNAR LIGAMENTS IN CHRONIC TRAUMATIC INJURY OF THE TRIANGULAR FIBROCARTILAGE COMPLEX
Authors: Simeonov Nikola , Angelov Kalin , Marcheva Iliyana , Apostolu Elena , Kateva Мargarita
Published: August 2024

Abstract-Injury to the triangular fibrocartilage complex (TFCC) can lead to instability of the distal radioulnar joint (DRUJ). In this article, we have presented a treatment method for patients with chronic traumatic TFCC injury. The surgical technique described here demonstrates anatomical reconstruction of the volar and dorsal distal radioulnar ligament using an autologous palmaris longus tendon graft.In the period 2014-2023, 22 patients with chronic traumatic injury to the triangular fibrocartilage complex, leading to instability of the DRUJ, were operated on in our clinic. The main parameters studied pre- and post-operatively were: degree of pain during active movements in the wrist joint and prono-supination of the forearm,range of active movements in the same joints, stability of DRUJ and grip strength relative to the contralateral limb.All 22 patients reported pain reduction with active wrist movements and forearm prono-supination.   This surgical  technique with anatomically based reconstruction of the distal volar and dorsal radioulnar ligament provides restoration of stability of the distal radioulnar joint and reduction of pain in patients with chronic injury to the triangular fibrocartilage complex.
interesting case of PIP joint fracture of Index finger
Authors: Matev Boris , Kongorozis Omiros , Hristov Boyan , Gecheva Nia
Published: August 2024

This case report provides you an example of PIP joint fracture of index finger mistreatment and the correct way to manage these kind of fractures, based on up to date literature recommendations.
Single institution clinical results in patients with Legg-Calvé-Perthes disease that undergo femoral varus osteotomy
Authors: Dimitrov Nikolay
Published: August 2024

Background: Legg-Calvé-Perthes disease is a significant topic in pediatric orthopedics due to its high incidence and often unclear prognosis. Both conservative and surgical treatments are widely practiced today, aiming primarily to contain the femoral head, reduce stress on the affected avascular zone, and minimize loss of sphericity of the femoral head.
The aim of this study is to evaluate the clinical results in early age patients with Perthes disease which undergo femur osteotomy in a single institution.
Materials and Methods: A retrospective study involving 81 hips in 79 patients was conducted at a single institution. Inclusion and exclusion criteria were set. Patients with a primary diagnosis of Legg-Calvé-Perthes disease were operated on – varus femoral osteotomy was done in all patients. The patients were classified using the Stulberg and Herring classifications, and were divided into three main groups depending on the disease severity preoperatively. Clinical and radiographic results were collected and analyzed.
Results: Poor clinical outcomes (Stulberg III, IV, V) were observed in 47% of the patients. There was a direct correlation between the degree of poor outcomes and the age at onset of the disease. The average limb length discrepancy was 0.9 cm (range: 0.0–2 cm), with 23 patients having a discrepancy greater than 1 cm. Twelve patients required contralateral epiphysiodesis in the knee area to equalize limb length.
Conclusions: Patients with Hering B and B/C, as well as Stulberg I and II stages over the age of six, have excellent outcomes following varus femoral osteotomy. Unsatisfactory and poor results are observed in patients with Hering and Stulberg IV and V grade hip joints. The early onset of the disease, as well as the lack of a unified treatment protocol, necessitate further and more in-depth studies in this area.
eval_uasi Penerapan Pembelajaran Berdiferensiasi pada Mata Pelajaran Geografi Kurikulum Merdeka di SMAN 2 Gunung Talang Kabupaten Solok
Authors: Jannah Zah Jatul , Rahmi Lailatur
Published: August 2024

The purpose of this research is 1) To find out how the implementation of differentiated learning at SMAN 2 Gunung Talang Solok Regency. 2) To find out the obstacles experienced by teachers in the Independent Curriculum Geography subject in class X SMAN 2 Gunung Talang Solok Regency. The type of research used is descriptive qualitative research. The informants in this study were the principal, teachers and students of class X phase E. The data collection techniques used in this study were observation, interviews and documentation. Data analysis techniques in this study used the Miles and Huberman model, namely data reduction, data display and verification. The results of this study concluded that 1) The application of differentiated learning is very effective to be applied in the classroom as evidenced by the increased interest in learning and student learning outcomes and all stages in the application of differentiated learning from the pre-implementation, implementation and eval_uation stages have gone well and all aspects of differentiated learning have been implemented well by geography teachers. But in its implementation there are still some things that need to be maximized again. 2) The problems encountered such as the lack of time in its implementation because each school has allocated time for each teacher and their respective subjects. So that teachers do not have enough time in implementing differentiated learning and limited resources because differentiated learning is still new in its application arises because of the independent curriculum.
The Moral and Normative Foundation of Idumi Circumcision Ritual among the Tiriki of Hamisi Sub-County
Authors: Ifire Boniface Wanjala , Omare Simon , Njure Stephen
Published: August 2024

This paper relates to the moral and normative foundation of Idumi circumcision ritual to explain the reasons for its persistence in many African communities. The main objective of the study was to explore the moral and normative foundation of Idumi circumcision ritual among the Tirikis. The study was guided by Stuarts Hall’s Cultural Identity Theory to explain its persistence and continuity. A qualitative exploratory design which was phenomenological was adopted for the study. Purposeful sampling was utilized to select twenty – six (26) respondents for the study including; four (4) Tiriki elders, four (4) initiates, four (4) ritual leaders, four (4) counselors, four (4) women, four (4) initiation chiefs and two (2) sub-chiefs. Twelve (12) key respondents were interviewed and fourteen (14) respondents participated in two focus group discussions of seven (7) members each. Data was analyzed qualitatively using the thematic method and presented by reporting key findings using appropriate verbatim quotes. The study revealed that there is a moral and normative foundation of Idumi circumcision ritual which contributes to the persistence and continuity of this cultural ritual.
Peningkatan Kemampuan Siswa Dalam Penguasaan Aplikasi Perkantoran SMA Muhamadiyah 1 Kota Tegal
Authors: Prihandoyo M. Teguh , Febrian Yerry , Bakhar Muhamad , Nurohim Nurohim
Published: August 2024

Pendidikan di Indonesia telah maju signifikan dengan peningkatan kualitas yang mendukung pembangunan berkelanjutan. Menghadapi persaingan dan ketidakpastian masa depan, tenaga kerja berkualitas penting, dan pendidikan berperan kunci. SMA/SMK menawarkan jalur ke industri atau pendidikan tinggi. Lulusan yang berkarir di perkantoran butuh kemahiran Microsoft Office, terutama Word, Power Point, dan Excel. Saat ini, siswa di SMU Muhammadiyah 1 Kota Tegal perlu pelatihan untuk meningkatkan keterampilan ini. Pelatihan bertujuan membekali siswa dengan keterampilan penting, mempersiapkan mereka untuk kerja dan pendidikan tinggi, serta menciptakan peluang kerja. Fokus pada Microsoft Excel 2010 untuk meningkatkan pengetahuan dan efisiensi tugas siswa, terutama kelas 12, agar mereka mudah mencari pekerjaan atau melanjutkan pendidikan.
The Impact of Financial Market Volatility and Political Instability on Tourism Sector Performance Case Study on Major Tourism Destinations in Indonesia
Authors: Lesfandra Lesfandra
Published: August 2024

This study investigates the impact of financial market volatility and political instability on the performance of the tourism sector in major tourism destinations in Indonesia. Utilizing a quantitative research approach, data were collected from 180 respondents through a structured questionnaire employing a Likert scale. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) version 3. The findings indicate that both financial market volatility and political instability have positive and significant relationships with the performance of the tourism sector. These results suggest that despite the challenges posed by financial and political fluctuations, the tourism sector in Indonesia remains resilient and continues to thrive. The study highlights the importance of strategic planning, effective marketing, and continued investment in tourism infrastructure to sustain growth amidst financial and political uncertainties. These insights are valuable for policymakers and stakeholders in the tourism industry to enhance the robustness and sustainability of the sector.
Methodology of Development of Account Information Systems
Authors: Prastiwi Ella , Hazmi Yusri , Putri Siti Muthmainnah , Farabi M Iqbal
Published: August 2024

System development methodology is the framework used to design, develop, and implement information systems. Accounting Information Systems (SIAs) play an important role in managing financial and operational data within an organization. Effective SIA development requires structured and systematic methodology. The method used is descriptive qualitative. This article discusses a variety of SIA development methodologies, including Waterfall, Agile, and DevOps. (Development and Operations). The aim of this article is to evaluate the advantages and disadvantages of each methodology and provide guidance for developers and project managers in choosing the methodology that best suits their organization's needs.
Pengaruh Motivasi dan Disiplin Kerja Terhadap Produktivitas Karyawan di PT. Sumber Alfaria Trijaya Tbk
Authors: Damayanti Rinta
Published: August 2024

Saat ini, strategi utama PT Sumber Alfaria Trijaya Tbk adalah meningkatkan kinerja personil toko. Jobdesk ini akan menyelidiki dampak tingkat kinerja serta merealisasikan tugas dan tanggung jawabnya. Hasil analisis regresi ganda menunjukkan bahwa hanya 19,7% variabel independen, yakni keinginan untuk mencapai tujuan dan kemampuan untuk mengatur waktu, terhadap variabel dependen. Dan 80,3% kontribusi variabel tambahan, yaitu produktivitas karyawan. Hanya dua alat yang dapat diandalkan, menurut uji reliabilitas. Selain itu, uji normalitas menunjukkan bahwa distribusi data normal. Penelitian ini menawarkan wawasan yang lebih mendalam tentang bagaimana disiplin kerja dan motivasi karyawan mempengaruhi produktivitas PT. SAT Tbk.
Unveiling Sushi, a High-Quality Unique and Aesthetic Culinary
Authors: Santi Diwyarthi Ni Desak Made
Published: August 2024

This research is a qualitative study on sushi dishes, using a phenomenological approach based on experiences in sushi preparation, deep interview, and literature study. To reduce subjective bias in qualitative research, data triangulation method based on Moleong's theory is employed. The research findings indicate that sushi faces constraints in terms of shortages and obstacles to global development. Sushi has the strength and the weaknesses’ aspect. Sushi has the opportunity for maximum growth by implementing innovative technologies. The unique and aesthetic aspects of sushi include the variety of ingredients, the preparation in rice, the presentation, the serving style, the cultural significance the seasonal variation, the skill and technique, the umami flavour, customization, and eating experience.
Pengaruh Aktivitas Wisata Alam, Pelayanan, dan Harga Paket Wisata terhadap Kepuasan Wisatawan di Jawa Timur
Authors: Kurniawan Ramdhan , Fajariana Dewi Endah , Pahrijal Rival
Published: August 2024

Penelitian ini menyelidiki dampak dari kegiatan wisata alam, layanan, dan harga paket wisata terhadap kepuasan wisatawan di Jawa Timur, dengan menggunakan pendekatan kuantitatif. Dengan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) untuk analisis data, data dikumpulkan dari 130 wisatawan dengan menggunakan skala Likert mulai dari 1 hingga 5. Hasilnya menunjukkan bahwa semua hipotesis yang diuji adalah positif dan signifikan. Kegiatan wisata alam, layanan, dan harga paket wisata secara substansial meningkatkan kepuasan wisatawan. Temuan ini menyoroti peran penting dari kegiatan yang menarik, layanan berkualitas tinggi, dan harga yang wajar dalam meningkatkan kepuasan wisatawan. Studi ini memberikan wawasan yang berharga bagi para pemangku kepentingan pariwisata untuk meningkatkan strategi dan meningkatkan pengalaman wisatawan, sehingga mendorong pengembangan pariwisata berkelanjutan di Jawa Timur.
Pelatihan dan Pendampingan Komunikasi Pemasaran Digital Sebagai Upaya Peningkatan Brand Awarness SMA Muhammadiyah 1 Kotabumi
Authors: Marini Marini , Salas Hagi Julio , Meirianticha Selvira Rani , Novriansyah Novriansyah , Amelinda Irma , Pembayun Ratu Jelita , Wiltar Rama Buci
Published: August 2024

Perkembangan tekonlogi telah menciptakan ruang baru bagi kegiatan komunikasi pemasaran yang dapat dilakukan secara digital. Komunikasi pemasaran digital menjadi media efektif dalam mendorong brand awareness sebuah lembaga pendidikan ditengah krisis atau persaingan. SMA Muhammaidyah 1 Kotabumi menjadi mitra pengabdian ini. Masalah yang sedang dihadapi SMA Muhammadiyah 1 Kotabumi adalah kurangnya pengetahuan dan pemahaman dalam mengelola media sosial sebagai media komunikasi pemasaran sekolah dalam meningkatkan minat siswa dan brand awareness. Tim pengabdian melakukan kegiatan pendampinagn dan pelatihan mengenai komunikasi pemasaran digital yang dilakukan melalui metode PAR (Participation Action Research). Hasil dari kegiatan pengabdian menunjukan perubhanterhadap mitra yang menjadi lebiah mengetahui dan memahami pengelolaan komuniksai pemasaran digital yang efektif melalui media sosial. Media sosial mulai dapat disi dengan konten-konten yang cukup menarik.
Sosialisasi Etika Profesi Konsultan Hukum Pajak
Authors: Ginting Yuni Priskila , Prabarini Alexandrea , Bantara Fitaria , Simatupang Margareta Theodora , Tarigan Mera Terangta , Al Fathiyah Nabila Piendra , Nicholine Nicholine
Published: August 2024

Jurnal ini bertujuan untuk mensosialisasikan serta melakukan pembahasan terkait etika profesi konsultan hukum pajak, yang akan berfokus kepada eksplorasi isu yang berkaitan dengan adanya implementasi serta penerapan nilai dan kode etik seorang konsultan hukum pajak. Kode etik merupakan panduan yang mengatur adanya tingkah laku dan tindakan serta prinsip-prinsip moral serta standar berperilaku yang harus diikuti oleh seorang konsultan hukum dalam menjalankan tugasnya. Tujuan jurnal ini adalah untuk menyediakan pemahaman yang lebih dalam tentang etika profesi seorang konsultan hukum pajak. Metode riset melibatkan analisis peraturan hukum dan prosedur pekerjaan seorang konsultan hukum pajak. Hasil pengabdian ini menyoroti kode etik serta memberi kepercayaan kepada masyarakat terkait hukum perpajakan di Indonesia.
Strategi Kesejahteraan Masyarakat melalui Digitalisasi UKM dengan Mendekati Pembeli Online di Desa Cikakak
Authors: Aisyah Siti Nur , Pratiwi Intan Deanida , Zainutthalibien Ikmalul Miftah , Maharani Chiquita
Published: August 2024

Strategi pengembangan perekonomian sangat dibutuhkan untuk kesejahteraan masyarakat dalam beberapa wilayah seperti di desa Cikakak kabupaten Sukabumi. Hal ini berkesinambungan dengan pesatnya perkembangan teknologi digital. Kesejahteraan masyarakat dapat ditingkatkan dengan adanya program digitalisasi bagi UMKM. Penelitian ini fokus pada pengembangan digitalisasi UMKM menuju dengan mendekatkan produk-produknya kepada konsumen. Pengembangan ini didasarkan pada pembuatan banner untuk kesadaran merk, verifikasi identitas usaha, pendaftaran lokasi bisnis pada google maps, sosialisasi pembuatan Design produk dan pemasaran digital, peningkatan kesadaran laporan keuangan dan pentingnya menjadi kualitas produk. Penelitian ini menggunakan metode Community-Based Participatory Research (CBPR) untuk melihat lebih dekat dan merasakan secara langsung keadaan sosial UMKM di desa Cikakak. Penelitian ini memiliki Kesimpulan bahwa kesadaran digital dapat memberikan dampak terhadap kesejahteraan masyarakat.
Peran Strategi Manajemen Risiko dalam Mengoptimalkan Likuiditas dan Meminimalkan Risiko Kredit di Industri Perbankan di Indonesia
Authors: Wahyuningsih Sri , Jasmin Jasmin , Juwono Edhi
Published: August 2024

Tujuan utama dari penelitian ini adalah untuk menguji peran strategi manajemen risiko dalam mengoptimalkan likuiditas dan meminimalkan risiko kredit di perbankan Indonesia. Penelitian ini menguji peran strategi manajemen risiko dalam mengoptimalkan likuiditas dan meminimalkan risiko kredit dalam industri perbankan Indonesia. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 130 profesional perbankan melalui kuesioner terstruktur dengan menggunakan skala Likert mulai dari 1 sampai 5. Analisis dilakukan dengan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) untuk menguji hipotesis yang diajukan. Temuan menunjukkan bahwa strategi manajemen risiko yang efektif secara signifikan meningkatkan optimalisasi likuiditas dan mengurangi risiko kredit. Hasil penelitian ini menggarisbawahi pentingnya kerangka kerja manajemen risiko yang kuat dalam menjaga stabilitas keuangan dan meningkatkan kinerja bank-bank di Indonesia secara keseluruhan. Wawasan ini menawarkan implikasi yang berharga bagi para pembuat kebijakan dan lembaga perbankan yang bertujuan untuk memperkuat praktik manajemen risiko mereka dalam lingkungan ekonomi yang dinamis.
Penerapan Kreativitas dan Kepemimpinan Kolaboratif dalam Pengembangan Talenta pada Perusahaan Startup di Indonesia
Authors: Supriandi Supriandi
Published: August 2024

Penelitian ini menyelidiki penerapan kreativitas dan kepemimpinan kolaboratif dalam pengembangan talenta di perusahaan startup di Indonesia. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari sampel 150 karyawan perusahaan rintisan dengan menggunakan kuesioner terstruktur dengan skala Likert mulai dari 1 hingga 5. Analisis dilakukan dengan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) untuk mengeksplorasi hubungan antara kreativitas, kepemimpinan kolaboratif, dan hasil pengembangan bakat. Temuan menunjukkan dampak positif yang signifikan dari kreativitas (β = 0,45, p <0,001) dan kepemimpinan kolaboratif (β = 0,39, p <0,001) terhadap pengembangan talenta, yang menyoroti peran penting dari faktor-faktor tersebut dalam mendorong lingkungan kerja yang dinamis dan inovatif di perusahaan rintisan di Indonesia. Wawasan ini memberikan implikasi yang berharga bagi para pemimpin startup, praktisi SDM, dan pembuat kebijakan yang bertujuan untuk meningkatkan praktik manajemen talenta dan mendorong pertumbuhan organisasi.
The Effect of Company Policy, Legal Compliance, and Information Technology on Audit Report Accuracy in the Textile Industry in Tangerang
Authors: Judijanto Loso , Edtiyarsih Denari Dhahana
Published: August 2024

This study investigates the influence of company policy, legal compliance, and information technology on the timeliness of audit report submissions within the textile industry in Tangerang. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data from a sample of textile companies were analyzed using a Likert scale (1-5). The results reveal significant positive relationships between company policy, information technology, legal compliance, and audit report accuracy. Findings underscore the importance of robust governance frameworks, technological investments, and regulatory adherence in enhancing audit reporting practices. Practical implications include the development of clear policies, strategic IT investments, and rigorous compliance management to improve financial reporting transparency and operational efficiency.
The Effect of Financial Literacy, Digital Literacy, and Information Security on QRIS Adoption among Students in Banten
Authors: Judijanto Loso , Husnayetti Husnayetti
Published: August 2024

This study investigates the impact of financial literacy, digital literacy, and information security on the adoption of Quick Response Code Indonesian Standard (QRIS) among students in Banten. Utilizing a quantitative research methodology, data were collected from a sample of 170 students using Likert scales ranging from 1 to 5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed for data analysis. The results indicate that all hypothesized relationships are positive and significant. Specifically, financial literacy (β = 0.323, t = 5.633, p = 0.002) significantly enhances QRIS adoption, suggesting that students with higher financial literacy are more likely to adopt QRIS. Digital literacy (β = 0.848, t = 30.753, p < 0.001) also shows a significant positive effect, indicating that students proficient in digital technologies are more inclined towards QRIS adoption. Additionally, information security (β = 0.695, t = 9.446, p < 0.001) significantly influences QRIS adoption, underscoring the importance of secure information practices in fostering the adoption of QRIS among students. The findings underscore the critical roles of financial and digital literacy, alongside robust information security, in promoting QRIS adoption within the student demographic in Banten. These insights provide valuable implications for educators, policymakers, and financial institutions aiming to enhance the adoption of digital payment systems.
Bibliometric Analysis and Research Trends on Creative Accounting from 2000 to 2023
Authors: Judijanto Loso
Published: August 2024

This study employs a comprehensive bibliometric analysis to explore the extensive landscape of creative accounting research from 1958 to 2024. By analyzing thematic clusters, research trends over specific years, potential research topics in less explored areas, and patterns of author collaboration, the study provides a multidimensional view of the field's evolution and current state. Thematic analysis reveals core areas such as policy, earnings management, and the role of external audits, illustrating their interconnectedness within the research community. Temporal trend analysis identifies shifts from regulatory and ethical discussions to more complex issues like technology’s impact on creative accounting practices. Emerging research topics suggest future areas of study, including the influence of cultural perceptions and technological advancements on creative accounting. Furthermore, the author collaboration network highlights influential researchers and suggests robust collaborative ties within the community, offering insights into the social structure of academic collaboration. This study maps the development of creative accounting research, providing a foundation for future academic inquiry and practical application in the field.
Internal Controls in the System Accounting Information
Authors: Jannah Miftahul , Hazmi Yusri , Fitri Nabila Jannatun , Ashar M. Haris
Published: August 2024

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.
Analysis of the Development of Karyasari Village, Rengasdengklok District in Realizing the Sustainable Development Goals of the Village
Authors: Mulyana Tiara Mahardika Puteri , Sujaya Fista Apriani , Puspitasari Meliana
Published: August 2024

One of the sustainable development functions that is a priority program for the alocation of Village Funds in 2021 is Village SDGs. This research aims to know how SDGs are implemented in the development of Karyasari village. The theory in this research is the theory of Fonseca and Carvalho, who argue that sustainability can only be achieved through fulfilling the three SDGs requirements, namely balanced development in the social, economic and environmental fields. A data triangulation approach was used in this qualitative research to obtain data by combining several existing sources and types of data. The research results show that Karyasari Village has implemented 16 of the 18 SDGs goals. Judging from the implementation of the SDGs, Karyasari village applies 5 economic dimensions, 5 social dimensions and 6 environmental dimensions. For several SDGs goals, Karyasari Village has reasons why SDGs No. 12 concerning environmentally conscious village consumption and production has not been implemented because Karyasari village does not have a final waste bin. The village remains consistent in implementing the SDGs that have been achieved and the SDGs that have not been achieved, namely No. 12 concerning Environmentally Conscious Village Consumption and Production. It would be better for the village to be able to build a good waste management system if necessary and collaborate with partners.
Evaluation of Corporate Sustainability Performance through the Integration of ESG and Balanced Scorecard in Manufacturing Companies in Surabaya
Authors: Samiun Aspiati A. , Damau Unika Oktaviani
Published: August 2024

This study evaluates the corporate sustainability performance of manufacturing companies in Indonesia by integrating Environmental, Social, and Governance (ESG) criteria with the Balanced Scorecard (BSC). Using a quantitative analysis approach, data were collected from 200 manufacturing companies through a structured questionnaire employing a Likert scale ranging from 1 to 5. Structural Equation Modeling with Partial Least Squares (SEM-PLS 3) was utilized for data analysis. The findings indicate that all relationships between ESG criteria and BSC perspectives are positive and significant, suggesting that incorporating ESG factors into the BSC framework can effectively enhance corporate sustainability performance. This research contributes to the understanding of how ESG integration within traditional performance measurement tools can drive sustainable business practices in the manufacturing sector.
Optimization of Regional Tax Revenues in West Nusa Tenggara Province in 2018-2022
Authors: Yanti Putri , Alwi Muhammad , Agustiani Eka
Published: August 2024

This research aims to analyze the Optimization of Regional Tax Revenues in West Nusa Tenggara Province for 2018-2022. The research method used is quantitative descriptive analysis. The data processed is the West Nusa Tenggara Province Budget Realization Report for 2018 to 2022. The data analysis technique used in the research is to calculate the optimization, effectiveness and efficiency of NTB Province regional tax revenues for 2018-2022. The results of this research show that regional tax revenues from 2018-2022 are not yet optimal because the effectiveness of regional taxes is below 100% and above 100%, the realization of tax revenues from 2018-2022 has not exceeded the tax revenue target. Meanwhile, regional tax efficiency is <10%, namely 5% from 2018-2022. Regional tax revenues in West Nusa Tenggara Province from 2018-2022 are not yet optimal where the level of optimization. The implications of this research provide information that the optimization of regional tax revenues in NTB should be optimal, one of which is by looking at the effectiveness and efficiency of regional tax revenues as seen from the targets and realization of regional tax revenues.
Experimental Study of The Influence of Tax Knowledge and Tax Attitude on The Performance of Jember District Tax Volunteers
Authors: Fauza Adilah , Diyah Probowulan  , Achmad Syahfrudin Zulkarnnaeni
Published: August 2024

This experimental research aims to fill the knowledge gap by investigating how taxation knowledge, and taxation attitudes through special treatment and intervention, as well as the provision of training, can affect the knowledge gap. and special interventions, as well as the provision of training whether it can affect the performance of tax volunteers and to prove empirically the differences in Tax Knowledge and Tax Attitude between the experimental group and control group. Theory of Planned Behavior used in this study and with the laboratory experiment model used in this study, the virtual laboratory is a laboratory experiment, the model used in this study, virtual laboratory is a laboratory experiment to be carried out using existing technology. laboratory experiment to be carried out using existing technology, defined as a learning space for virtual experiments. Experimentation is the method used in this study, which is using the type of True Experiment, to be more precise, namely True Experiment Posttest Only Design with Random Assignment, this type of method as well as the novelty of the variables under This type of method as well as the novelty of the variables studied became novelty in this study. Research results, The results of this study indicate that there are differences in taxation knowledge and attitudes towards taxation between the taxation attitudes between the experimental group that received video treatment as training media and the control group that received video as a training media and the control group that did not receive any treatment.
Analysis of the Impact of Mobile Application Implementation and Social Media on Increasing Tourist Visits in Yogyakarta
Authors: Setiadi Bekti , Setiawati Rahmi , Manalu Margareta , Dewantara Rizki , Vandika Arnes Yuli
Published: August 2024

This study analyzes the impact of mobile application implementation and social media usage on increasing tourist visits in Yogyakarta using a quantitative approach. A total of 200 participants, selected through random sampling, provided responses on a Likert scale ranging from 1 to 5. Data were collected via structured questionnaires and analyzed using SPSS version 26. The findings reveal a significant positive correlation between the utilization of mobile applications and social media and the increase in tourist visits. The results suggest that enhanced digital engagement through these platforms can effectively boost tourism in Yogyakarta, providing valuable insights for stakeholders in the tourism industry to optimize their digital marketing strategies.
The Effect of Agricultural Extension and Post-Harvest Processing Technology in Increasing Farmers' Income and Farm Business Sustainability in Rural Bandung Regency
Authors: Silamat Eddy , Ginting Ari Permana , Sutrisno Eko
Published: August 2024

This study examines the impact of agricultural extension services and post-harvest processing technology on farmers' income and farm business sustainability in rural Bandung Regency. A quantitative analysis of 160 farmers' responses, measured using a Likert scale, revealed that agricultural extension services significantly enhance farm sustainability and increase farmers' income. Similarly, post-harvest processing technology positively impacts both farm sustainability and income. These findings underscore the importance of these interventions in promoting sustainable agricultural development and improving farmers' livelihoods, highlighting the need for continuous investment in agricultural extension programs and the promotion of post-harvest technologies to support rural agricultural communities.
The Meaning of Repentance According to Imam Ghazali and Semantic Analysis in the Qur'an: A Comprehensive Study
Authors: Nuraini Nabilah
Published: August 2024

This study investigates the meaning of repentance as articulated by Imam Ghazali and its semantic representation in the Qur'an. By analyzing Imam Ghazali's interpretation of "taubat," the research delves into the spiritual, ethical, and psych thological dimensions of repentance in Islamic teachings. The study uses analysis descriptive as the method and it’s further conducts a semantic analysis of relevant Qur'anic verses to elucidate the concept's theological implications, including divine mercy, forgiveness, and justice. This comprehensive examination aims to bridge classical Islamic scholarship with contemporary semantic analysis, offering a nuanced understanding of repentance's role and significance in Islam. The findings contribute to Islamic studies, religious studies, and theological scholarship, providing valuable insights into the multifaceted nature of repentance or "taubat" and its contemporary relevance.
Legal Analysis of the TAPERA Programme in Increasing the Availability of Housing for Low-Income Communities in Indonesia Based on PP No. 21 of 2024
Authors: Nasution Emmi Rahmiwita , Solapari Nuryati , Triastuti Yuli
Published: August 2024

This study conducts a normative juridical analysis of the TAPERA Programme, established by Government Regulation No. 21 of 2024, focusing on its efficacy in increasing the availability of housing for low-income communities in Indonesia. The TAPERA Programme aims to address housing affordability by encouraging savings among low-income individuals and providing financial assistance for housing needs. This research examines the legal framework, operational mechanisms, and regulatory environment of the programme, assessing its alignment with national housing policies and its potential impact. The findings indicate that while the TAPERA Programme holds significant promise due to its inclusive approach and emphasis on sustainability, challenges related to participation rates, implementation efficiency, and regulatory coherence need to be addressed. This analysis contributes to a deeper understanding of the legal and regulatory dimensions of housing policies in Indonesia, providing insights for policymakers and stakeholders involved in housing development for low-income communities.
Evaluation of the Regional Head Age Limit Policy in Indonesia After the Supreme Court Decision Number 23 P / HUM / 2024
Authors: Hamid La Ode Purnama , Islami Nabiel Fikril , Jaya Karman
Published: August 2024

This study evaluates the regional head age limit policy in Indonesia following the Supreme Court Decision Number 23 P/HUM/2024 through a normative juridical analysis. The age limit policy, governed by Law No. 10 of 2016, aims to ensure capable leadership by imposing a minimum age requirement for candidates. However, the Supreme Court's decision raises questions about the policy's alignment with constitutional principles of equality, non-discrimination, and democratic participation. The analysis examines statutory regulations, legal principles, and comparative insights from other democratic countries to understand the policy's rationale and implications. Findings highlight the need for a balanced approach that ensures legal consistency and promotes inclusive, effective regional governance. Recommendations include lowering the minimum age requirement, implementing a flexible age range, and incorporating empirical evidence to refine the policy, ensuring it serves the principles of justice, democratic participation, and effective governance.
The Effectiveness of Indonesia's Anti-Corruption Law on Legal Reform and Implementation
Authors: Tomagola Ardy Gunawan , Yaurwarin Wahid , Rahajaan Jakobus Anakletus , Sahetapy Agustinus Jonas , Kalauw Reni Wahyuni
Published: August 2024

This study examines the efficacy of Indonesia's anti-corruption legislation in the wider framework of legislative restructuring and its execution. The paper investigates the legal frameworks and regulatory measures implemented to combat corruption, using a normative juridical analysis. The primary objective is to examine the impact of these laws on legal reform, evaluate their enforcement, and highlight the problems encountered in their practical implementation. The results demonstrate substantial advancements in legislative actions, but also underscore enduring barriers in execution, such as legal ambiguities, administrative stagnation, and corruption within law enforcement entities. This study highlights the importance of implementing comprehensive legal reforms and strong policies to improve the effectiveness of anti-corruption measures in Indonesia. Guidelines are given to promote future anti-corruption efforts by improving the legislative framework, increasing institutional capability, and cultivating political backing.
Evaluation of The Implementation of The Credit Sales Accounting Information System
Authors: Cahyani Dwi Indri , Hazmi Yusri , Zuhra Nazwa Khairun , Wildani Rifka Ridhatul
Published: August 2024

An accounting information system (AIS) consists of a framework that coordinates resources such as data, materials, equipment, suppliers, staff, and money so that economic data can be converted into financial information. In a credit sales system, an agreement is made with the hope of getting paid at a later date within a certain period of time. Investigation methodology the researcher applied a type/methodology of research known as Library Research in this investigation. Researching and asking questions in the library can be used for more than just obtaining research data. This means that library studies can only use library collection materials and do not need to go into the field. However, experts say that literature study is a way of obtaining information by reading books, articles, notes and various reports related to the problem being faced.
Bibliometric Exploration of Consumer Behavior towards Sustainable Products
Authors: Judijanto Loso , Ardhiyansyah Andri , Santoso Radityo Kusumo
Published: August 2024

This research provides a comprehensive bibliometric analysis of consumer behavior towards sustainable products, examining key themes, research trends, and author collaboration networks from 1971 to 2024. The study identifies central themes such as consumer behavior, food and organic products, planned behavior, consumer perception, and strategic approaches, with a notable emphasis on the role of social media. Research trends indicate a significant focus on the food sector, particularly organic products, and a consistent interest in understanding the psychological and social factors driving sustainable consumption. The analysis also highlights potential future research areas, including deepening the understanding of consumer behavior, enhancing consumer perceptions, leveraging social media for sustainability promotion, and developing effective strategic interventions. The author collaboration network reveals strong co-authorship ties within distinct clusters of researchers, suggesting the need for increased cross-collaboration to enhance the field's breadth and impact. This study offers valuable insights for researchers, practitioners, and policymakers aiming to promote sustainable consumer behaviors and develop effective strategies for sustainability.
Linkages between Financial Risk and Sustainability in the Banking Sector: A Bibliometric Study
Authors: Judijanto Loso , Yusniar Yusniar , Arini Rani Eka
Published: August 2024

This paper presents a bibliometric analysis examining the evolution of research within the sustainability and risk management sectors in banking, based on several visual network analyses. Initial findings delineate thematic clusters focusing on green banking, financial performance, and the impact of technological advancements such as fintech. An investigation into the temporal progression of research themes from 2017 to 2021 highlights a significant shift from foundational concerns about financial stability to more nuanced discussions integrating sustainability and economic inclusivity. Additionally, the research identifies potential gaps in the literature, particularly around the integration of Islamic banking with green practices and the management of environmental and climate-related risks. Analysis of author collaborations within these thematic areas reveals a robust network of scholars, characterized by both dense, focused groupings and broader, interdisciplinary linkages. This study underscores the dynamic and evolving nature of academic discourse in sustainable finance, suggesting promising areas for future research.
The Role of Content Marketing and Customer Experience in Increasing Customer Loyalty in the Beauty Industry in Jakarta
Authors: Rosdiana Rosdiana , Arini Rani Eka , Gomies Stevanus Johan
Published: August 2024

This study explores the role of content marketing and customer experience in enhancing customer loyalty within the beauty industry in Jakarta. Utilizing a quantitative approach, data were collected from 180 customers through a structured questionnaire employing a Likert scale ranging from 1 to 5. The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) to determine the relationships and i0mpact of content marketing and customer experience on customer loyalty. The results indicate a significant positive correlation between content marketing and customer experience, both of which substantially contribute to increased customer loyalty. This study highlights the importance of strategic content marketing and exceptional customer experience in fostering customer loyalty, providing valuable insights for practitioners and marketers in the beauty industry.
Analysis of Sustainable Tourism Management, Tourist Education, and Environmental Awareness on Visit Intention in Ubud, Bali
Authors: Adi Pratama I Wayan , Santi Diwyarthi Ni Desak Made , Jata I Wayan , Chintia Pinaria Ni Wayan , Citrawati Luh Putu , Kusumarini Indah
Published: August 2024

This study examines the impact of sustainable tourism management, tourist education, and environmental awareness on the visiting intentions of tourists in Ubud, Bali. Utilizing a quantitative approach, data were collected from 160 respondents using a Likert scale ranging from 1 to 5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed for data analysis to explore the relationships among the variables. The findings indicate that effective sustainable tourism management and heightened environmental awareness significantly enhance tourists' intentions to visit. Additionally, tourist education plays a crucial role in fostering environmental consciousness, further influencing visiting intentions. The results underscore the importance of integrated tourism strategies that prioritize sustainability and education to promote environmentally responsible travel behavior. This research provides valuable insights for policymakers and tourism operators in developing sustainable tourism practices that align with visitors' environmental values.
The Effect of Thematic Curriculum and Multimedia Use on Learning Interest and Critical Thinking Skills of High School Students in Central Java
Authors: Sadek Rahmania , Al Muhajir Muhammad , Irwan Irwan , Halim.M Chandra
Published: August 2024

This study examines the effect of thematic curriculum and multimedia use on the learning interest and critical thinking skills of high school students in Central Java. A quantitative analysis was conducted using a sample of 160 students, with data collected through a Likert scale questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that all hypothesized relationships are positive and significant. Specifically, multimedia use positively impacts both critical thinking skills and learning interest, while the thematic curriculum also positively influences critical thinking skills and learning interest. These findings suggest that integrating a thematic curriculum and multimedia tools can effectively enhance students' engagement and critical thinking abilities. The implications for educational practices and future research are discussed.