bluuebunny/crossref_metadata_2025 huggingface dataset:
Efficacia della vaccinazione e della ventilazione non invasiva su un paziente critico nefrotrapiantato positivo a COVID-19: un case report
Authors: Burati Alex , Defanti Francesca
Published: February 2025

ABSTRACT
INTRODUZIONE: Durante la pandemia da Covid-19, la popolazione immunodepressa è stata ad alto rischio di infezione grave da SARS-CoV-2 e di ricovero in terapia intensiva. Al momento della stesura era presente in letteratura una quantità modesta di evidenze riguardanti l’efficacia in questi soggetti della vaccinazione anti COVID-19, della ventilazione non invasiva e della pronazione.
PRESENTAZIONE DEL CASO: Questo case report prende in esame l’iter clinico di un paziente maschio, di anni 60, nefrotrapiantato con insufficienza renale residua e in terapia con farmaci antirigetto, che è entrato nel reparto di terapia per insufficienza respiratoria in polmonite covid, vaccinato con due dosi per Sars-Cov-2. In UTI eseguirà 4 cicli di pronazione in NIV con maschera full-face prima della decisione all’intubazione.
CONCLUSIONI: Dagli studi presi in esame emerge che i soggetti trapiantati di organi solidi sviluppano una risposta immunitaria al vaccino anti COVID-19 nettamente inferiore rispetto ai gruppi di controllo sani o alla popolazione generale. La terapia immunosoppressiva pare essere il più importante fattore di rischio associato al fallimento della sieroconversione ma sono presenti anche altri fattori di rischio. Per quanto riguarda la sospensione dei farmaci anti rigetto è emerso che nei pazienti asintomatici o con sintomi lievi, è utilizzato principalmente un approccio di “vigile attesa. Ulteriori aspetti analizzati sono stati la scelta tra le diverse modalità di somministrazione della ventilazione non invasiva, la tipologia di pazienti per i quali sono consigliate ventilazione non invasiva e pronazione e l’impatto di quest’ultima sugli scambi respiratori, anche in rapporto alla durata della stessa.
Enhanced Non-Invasive Blood Glucose Monitoring System Employing Wearable Optical Technology
Authors:   Department of Computer Science, Collage of Computer Science and Mathematics, University of Mosul, Iraq, Mohammad Mohammad ,   Ministry of Education, General Directorate of Education in Nineveh, Iraq,   College of Engineering, Computer Engineering Department, University of Mosul,  Iraq,   Technical Engineering College, Northren Technical University, Mosul, Iraq, Fathel Wameedh Raad , Ali Hiba Dhiya , Al-Hatab Marwa Mawfaq Mohamedsheet Al
Published: February 2025

Diabetes presents significant health risks globally, necessitating precise blood glucose monitoring to prevent serious repercussions including blindness, renal illness, kidney failure, heart disease, and even death from hyperglycemia or hypoglycemia, it is imperative to maintain normal blood glucose levels. However, regular blood glucose monitoring can be difficult for diabetics, and current non-invasive techniques sometimes do not assess blood sugar levels accurately or directly. In order to solve this problem, this study suggests a wearable optical system that is affordable and low-complexity. In this study, a wearable optical system has been proposed which can address the challenges in the accuracy and convenience in existing methods. This system used an Arduino Nano as a central control unit and a laser-transmitted module for blood glucose measurement. Light Dependent Resistors (LDRs) is used to detect and measure the intensity of laser light passing through the skin and impressed by blood glucose levels. The results are displayed on Organic Light Emitting Diode (OLED). During one weak trial, the system achieved average error present of 7.6% and 3.9% for before and after meal blood glucose concentration. The aim of this study is to enhance the lifestyle of diabetic patients by providing user-friendly technology for convenient blood glucose monitoring. It focuses on the potential benefits of non-invasive approaches and concentrates on the importance of the proposed wearable optical system in improving healthcare outcomes.
Gated Recurrent Fusion in Long Short-Term Memory Fusion
Authors:   Dhofar University, Sultanate of Oman, Aditi Aditi ,   Department of Computer Sc. and Engg, Symbosis Institute of Technology, Pune, India; Symbiosis International (Deemed) University, Pune, India,   IEEE Senior Member, USA,   University of Houston, Victoria, Texas, USA,   EI Engineering Department, Institute of Technology, Nirma University, Ahmedabad, India,   Department of Computer Sc. and Engg, Parul Institute of Technology, Parul University, Vadodara, India, Sharma Aditi , Kakkar Preetish , Nand Daya , Yadav Arvind R. , Ameta Gaurav Kumar
Published: February 2025

Fusion techniques on enhancing the efficiency of Long Short-Term Memory (LSTM) networks are dominating across a variety of domains. To handle sequential data while integrating from various sources is often challenging using LSTM techniques. Fusion methods that integrate different models enhances LSTM’ ability to handle complex correlations in the data. This paper examines early, late and hybrid fusion techniques. The study provides fusion approaches to enhance LSTM networks to efficiently handle complex multimodal data across self-navigating models. The findings reveal that the hybrid fusion techniques outperform traditional methods in terms of accuracy and generalization of various tasks. This paper proposes the Gated Recurrent Fusion (GRF) approach to demonstrate its performance to handle multimodal and temporal models in a supervised recurrence. The findings report 10% enhancement in terms of precision rate
Impact of Protein-Energy Wasting and Dietary Management on Complications in Chronic Kidney Disease Patients Undergoing Hemodialysis: A Study from Tripoli, Libya
Authors: Manal Abuagela  , Nadia Essarbout
Published: February 2025

Chronic Kidney Disease [CKD] is a severe, widely spread disease that leads to advanced kidney dysfunction, mainly at the advanced stage, necessitating interventions like dialysis or kidney transplantation. Lately, the results clarified that dietary modifications are mandatory to counteract the adverse effects of this disease, particularly for patients experiencing Maintenance Hemodialysis [MHD]. This study aimed to assess CKD patients' awareness and nutritional status under hemodialysis, focusing on the relationship between dietary intake and disease complications and the effects of phosphorus and sodium intake on CKD patients' morbidity and mortality rate. The study conducted Interviews with 111 hemodialysis patients at two Kidney dialysis centers in Tripoli, Libya. The study utilized a 35-question questionnaire covering personal information, medical history, and dietary health assessments. Findings revealed that only 31% of pre-dialysis patients had adequate knowledge of food management systems to enhance dialysis and treatment protocols, whereas 69% of hemodialysis patients understood their dietary needs but did not follow a proper diet. Among hemodialysis patients, 63% experienced loss of appetite and sudden weight loss, with 16% unable to regain their baseline weight and facing protein-energy wasting [PEW]. A staggering 99% reported symptoms of short-term hyperphosphatemia, with 55% using Reangle pills for relief, while 44% did not due to financial reasons or lack of awareness. Hypertension affected 40% of post-dialysis patients, and 38% experienced edema and shortness of breath, emphasizing better fluid regulation. In conclusion, while a majority of CKD patients were aware of their dietary needs, many struggled with appetite loss and weight issues, leading to significant nutrient deficiencies and complications.
Pengaruh Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan terhadap Nilai Perusahaan pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
Authors: Hidayati Nur , Vrianda Nova
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan desain penelitian eksplanatif. Data sekunder diperoleh dari laporan keuangan perusahaan, dengan sampel sebanyak 8 perusahaan yang dipilih melalui purposive sampling. Pengolahan data dilakukan dengan menggunakan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa secara simultan kebijakan dividen, profitabilitas, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Secara parsial kebijakan dividen dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan profitabilitas tidak menunjukkan pengaruh yang signifikan. Penelitian ini mendukung teori sinyal, dimana kebijakan dividen dan ukuran perusahaan dapat memberikan sinyal positif kepada investor tentang prospek perusahaan. Sementara itu, profitabilitas yang tinggi cenderung tidak meningkatkan nilai perusahaan karena laba sering ditahan. Penelitian ini memberikan kontribusi terhadap literatur tentang manajemen keuangan pada perusahaan pertambangan dan menjadi acuan tata kelola perusahaan dalam menetapkan kebijakan dividen dan strategi pertumbuhan.
Association of Cyp11a Gene with Polycystic Ovarian Syndrome Patients in Lahore, Pakistan
Authors: Rao Attirish , Rao Ayat Ul Jahra , Wahab Zainab , Qudsia Hafiza Kashaf , Javed Rafia
Published: February 2025

Polycystic ovary syndrome is caused by gene polymorphisms that manufacture steroid hormones, androgens and cortisol. The overexpression or downregulation of Cyp11a1 gene mutations of steroidogenesis worsens the hyper-androgenic phenomenon. However, there is a gap in the relationship between polycystic ovary syndrome, hyperandrogenism, and Cyp11a gene polymorphisms. Objectives: To investigate the association between Cyp11a gene in polycystic ovary syndrome, and to analyze the levels of di-hydro-testosterone in cases and controls. Methods: The study was conducted within six months at The University of Lahore. A sample of 75 participants (25 PCOS, 25 a-PCOS, and 25 controls was collected to test di-hydro-testosterone levels. Then 25 polycystic ovary syndrome patients and 25 control patient samples were used for PCR amplification for the Cyp11a1 gene. Results: The mean age of polycystic ovary syndrome, a-PCOS (anovulatory), and Controls were 22.68, 22.5 and 22.13, respectively. The Cyp11a1 (10:74348306 G>C) had an odds ratio of 1.199, indicating the presence of an allele in polycystic ovary syndrome and controls. Meanwhile, the odds ratio 1.179, indicated that the allele was 1.2 times more common in polycystic ovary syndrome than the controls. The polycystic ovary syndrome levels of di-hydro-testosterone were higher than the control and a-PCOS groups, with mean values of 278.18, 260.97, and 190.83, respectively. Conclusions: Cyp11a SNP rs6495096 was present in both polycystic ovary syndrome and controls, and a weak relationship exists between the Cyp11a1 gene variation and polycystic ovary syndrome. The di-hydro-testosterone levels were high in both the polycystic ovary syndrome and a-PCOS groups compared to the control group.
Untangling the “Why” of Math: Examining Student Perceptions on the Value of Mathematics in the Modern World
Authors: Edu Noh Boehero J. , Minguez Xaviery Jay B. , Dabalos Stephin Colin D. , Taja-on Evan P.
Published: February 2025

Mathematics in the Modern World is a college course that aims to develop critical thinking and problem-solving skills through fundamental mathematical concepts, emphasizing their real-world applications. However, students often find the course daunting due to negative experiences and a lack of interest, undermining its value and engagement. The study utilized purposive sampling to identify participants with diverse experiences in mathematics and employed narrative inquiry to delve into the perspectives of four college students on the value perceived towards mathematics. The study found that first-year college students value mathematics for developing cognitive skills, its applications in daily life, and technological advancements. Their perceptions highlight the influence of internal and external experiences on their appreciation for mathematics. Addressing external and internal factors is crucial for enhancing students’ engagement and appreciation of Mathematics in the Modern World course.
Evaluating the efficacy of multi-tier supplier audits in enhancing supply chain reliability
Authors: Rashid Haroon
Published: February 2025

Multitier audits of suppliers have become a key instrument not only for enhancing supply chain dependability by tackling risks related to lower-tier suppliers but also for guaranteeing compliance with strict quality and sustainability standards. This article assesses the effectiveness of multisupplier tier audits in improving supply chain transparency, quality control, and regulatory observance. The analysis, informed by industry research and empirical studies, has shown how cascading sustainability practices and institutional pressures influence suppliers of all tiers. Among the key benefits identified are risk mitigation, promotion of sustainability practices, and improvement in collaboration across the supply chain. Other challenges discussed involve institutional barriers, resource constraints, and complexity in governance. The findings provide insights on the strategic implications of fully integrated audit frameworks that make supply chains more resilient, sustainable, and performance-oriented across global networks.
A Comparative Study of Emerging Innovations in Resource Recovery in the U.S
Authors: Dada Seyi Rachel , Emmanuel Esan Ifetobi , Adeyemo Gbohunmi , Azeez Ajarat Adeola
Published: February 2025

Electronic waste (e-waste) presents a huge environmental and economic concern in the United States, given the rapid technology improvements and high consumption rates. This study undertakes a comparative examination of new advances in e-waste recycling technology inside the U.S., focusing on advancements in resource recovery. Through a complete assessment of current literature, data collection from industry publications, and expert interviews, we evaluate the efficiency, scalability, and environmental impact of various technologies. Our findings emphasize the promise of innovative technologies such as electrochemical processes, bioleaching, and enhanced mechanical separation in boosting material recovery rates and minimizing environmental footprints. The paper concludes with recommendations for policy frameworks and industry practices to assist the adoption and optimization of these technologies.
Innovative Distribution Channels in Product Management: Driving Customer Acquisition and Product Growth
Authors: Oteri Omoezime Janet , Onukwulu Ekene Cynthia , Igwe Abbey Ngochindo , Ewim Chikezie Paul-Mikki , Ibeh Augustine Ifeanyi , Sobowale Adedamola
Published: February 2025

The success of product management increasingly hinges on the adoption of innovative distribution channels that effectively drive customer acquisition and fuel product growth. As markets become more dynamic and competitive, businesses must rethink traditional methods of product distribution, integrating new technologies and strategies to reach broader audiences. The emergence of digital platforms, direct-to-consumer models, and hybrid approaches are transforming how products are delivered and experienced by consumers. These distribution channels not only enhance accessibility but also foster deeper customer relationships through personalized offerings and real-time engagement. This paper explores the role of innovative distribution channels in modern product management, focusing on their ability to optimize market penetration, accelerate product adoption, and ultimately contribute to sustainable growth. By examining various case studies and industry trends, the study highlights the critical factors influencing channel success and offers insights into how companies can adapt their distribution strategies to stay competitive in an ever-evolving marketplace.
IMPACTO DA VISCOSUPLEMENTAÇÃO COM ÁCIDO HIALURÔNICO EM PACIENTES SUBMETIDOS À ARTROSCOPIA DA ATM: REVISÃO DE LITERATURA
Authors: Bezerra Maria Nayara Quaresma , Costa Angela Beatriz Saith da , Lesser Marcelo , Mazzaglia Giuseppe , Vieira Matheus Florêncio , Barbosa Kaio Victtor dos Santos , Mazzaglia Rosalba , Toldo Emerson Eduardo , Albuquerque Bruno Barros de , Santana Gleyce Aurélia Adolfo de , Almeida Clayssani Vitória Guedes Cavalcanti de , Guerra José Felipe Viana
Published: February 2025

Introdução: A articulação temporomandibular (ATM) é uma estrutura complexa que pode ser afetada por diversas patologias, causando dor, limitação funcional e desconforto significativo para os pacientes. A artroscopia da ATM é um procedimento minimamente invasivo utilizado para o diagnóstico e tratamento de diversas condições da ATM. A viscossuplementação, que consiste na injeção intra-articular de ácido hialurônico (AH), tem sido investigada como um adjuvante terapêutico após a artroscopia, com o objetivo de melhorar a lubrificação articular, reduzir a inflamação e promover a reparação tecidual. Objetivo: Avaliar o impacto da viscosuplementação com ácido hialurônico em pacientes submetidos à artroscopia da atm. Metodologia: Esta revisão de literatura foi realizada com base em artigos científicos dispostos nas bases de dados MEDLINE via PubMed (Medical Literature Analysis and Retrieval System Online), LILACS (Literatura Latino-Americana e do Caribe em Ciências da Saúde) e Biblioteca Virtual em Saúde (BVS). Resultados: Os resultados demonstraram que a viscossuplementação após a artroscopia pode proporcionar benefícios significativos para os pacientes, incluindo redução da dor, diminuição da inflamação articula e aumento da qualidade de vida. Conclusão: As evidências disponíveis sugerem que a viscossuplementação com AH após a artroscopia da ATM pode ser uma terapia adjuvante eficaz para o tratamento das disfunções da ATM. A viscossuplementação pode melhorar significativamente a dor, a função mandibular e a qualidade de vida dos pacientes. No entanto, são necessários mais estudos controlados e randomizados para confirmar os benefícios em longo prazo da viscossuplementação e identificar os pacientes que mais se beneficiam dessa terapia.
ESTROGÊNIO TÓPICO NO TRATAMENTO DO PROLAPSO UTERINO NEONATAL: REVISÃO DE LITERATURA
Authors: Dias Hemilly Costa , Coelho Thaís Fernandes , Marques Jamily Pereira , Valadão Analina Furtado , Pascoal Caroline Kissíla Pereira
Published: February 2025

O prolapso uterino neonatal é uma condição rara, caracterizada pela protrusão de conteúdo pélvico e/ou intraperitoneal no canal vaginal de recém-nascidos. O diagnóstico é confirmado por meio da avaliação clínica e inspeção da genitália feminina após o nascimento. Embora incomum, pode ocorrer devido a fatores que causam fraqueza no assoalho pélvico, como prematuridade, parto traumático ou malformações. O tratamento tem como objetivo reposicionar o conteúdo protruso, com opções que variam desde condutas expectantes até intervenções cirúrgicas. O objetivo deste estudo é descrever um caso clínico de prolapso uterino neonatal tratado com estrogênio tópico, analisando a eficácia dessa abordagem terapêutica. Realizou-se uma revisão descritiva da literatura para identificar dados sobre o uso de estrogênio tópico no tratamento do prolapso uterino neonatal, incluindo etiologia, fatores de risco, diagnóstico e alternativas terapêuticas. Foram usados os Descritores em Ciências da Saúde (DECs) como: prolapso uterino, fatores de risco, diagnóstico, estrogênio tópico e tratamento em recém-nascidos. A pesquisa incluiu DynaMed, Gavin Publishers, PubMed, SciELO, livros e teses publicadas entre 2009 e 2024. Para o caso, após consentimento materno, foram realizadas entrevistas virtuais e consulta ao sumário de alta da paciente. Relato de Caso: Paciente de 28 semanas, internada na UTI neonatal, com prolapso uterino de 0,5 cm, tratada com estrogênio tópico. O prolapso uterino neonatal apresenta bom prognóstico com resposta eficaz ao tratamento conservador.
Cost-Effective Voice-Controlled Robotic Arm for People with Disabilities
Authors:   Computer Science and Engineering Department, Priyadarshini College of Engineering, Hingna Road, Digdoh Hills, Nagpur – 440019, Maharashtra, India, Pote, Rajshri
Published: February 2025

The Project “Cost-Effective Voice-Controlled Robotic Arm for People with Disabilities” will seek to construct a user-friendly aid that can help enhance the level of independence, as well as the quality of life of people with disabilities, more so individuals with amputation by birth. The robotic aid will be capable of executing a number of set operations that can be activated through a voice command issued through an Android smart phone. It will make use of highly sophisticated speech recognition technologies and will provide an easily manipulable interface. Fulfilling this goal will be the main concern of this project by providing a low cost option without sacrificing functionality and reliability. Due to employing inexpensive hardware parts and open source software, the robotic arm will give a practical approach to solving everyday chores. Major novel features that this project will be based on are affordability, ease of use, and the ability to be tailored to suit different use cases. Emphasis on using cheaper and more readily available hardware components and materials will guarantee that the total cost makes the robotic arm affordable to individuals as well as healthcare institutions. The incorporation of advanced speech recognition technology will allow the device to be operated in a hands-free manner making it multi functional for users with very restricted movement capabilities.

Keywords --- AI, IOT, NLP, PWM, MCU, Voice Commands, Robotic Arm, Actuator, Servo Motor, Sensor.
IoT-Integrated Farm Security System with Real-Time Alerts and Intrusion Detection
Authors:   1Electronics and Communication Engineering,  1BMS College of Engineering, Bengaluru, India, r M Chandrasheka
Published: February 2025

Agricultural farms face significant threats from unauthorized access and wildlife intrusions, leading to substantial crop damage and financial losses for farmers. To address this issue, we propose the Smart Agriculture Farm Protection System, an automated security solution utilizing a microcontroller, multiple sensors, repellent devices, and an alert system with a GSM module. The system is designed to detect movement, trigger alarms, and send real-time alerts to the farm owner, ensuring prompt action against potential threats. Upon detecting an intrusion, the sensors activate visual and auditory deterrents to scare away intruders. Simultaneously, the GSM module sends a call or SMS alert to the farmer’s mobile device, enabling rapid response. A secured gate mechanism further enhances protection by preventing unauthorized entry. By integrating these components, the system provides 24/7 monitoring, automated deterrence, and remote alert mechanisms with minimal human intervention. This project aims to mitigate such losses by offering an affordable, efficient, and scalable farm protection system. Future enhancements may include solar power integration, AI-based object recognition, and IoT-enabled monitoring, further improving farm security and sustainability.

Keywords: Smart Agriculture, Farm Security, Sensor-based Protection, Wireless Monitoring, GSM Alert System, Arduino, Automated, Farm surveillance
A Comparative Analysis of Risk Management and Credit Policies: A Study of HDFC Bank and State Bank of India
Authors:   1Department of Commerce, Mansarovar Global University, Billkisganj, Sehore, Madhya  Pradesh, Dilipkumar Nainani Umesh
Published: February 2025

This study provides a comparative analysis of the risk management strategies and credit management policies of HDFC Bank, India’s largest private sector bank, and State Bank of India (SBI), India’s largest public sector bank. Utilizing both quantitative and qualitative methods, the research evaluates key financial indicators, loan portfolio compositions, and capital adequacy metrics from 2018 to 2023. Key findings reveal that HDFC Bank consistently maintains superior asset quality, with lower Gross and Net NPA ratios compared to SBI, indicative of more effective risk management. HDFC Bank also shows stronger profitability, as evidenced by a higher Return on Assets (ROA) and Capital Adequacy Ratio (CAR), reflecting robust capital reserves and efficient asset utilization. In contrast, SBI’s loan portfolio is more diversified, with significant allocations to corporate and agricultural loans, aligning with its public sector mandate to support various economic sectors. Despite improvements in its financial metrics, SBI faces higher NPA ratios and credit costs compared to HDFC Bank. The study concludes that HDFC Bank’s focused retail banking strategy and stronger financial indicators provide a more effective approach to managing credit risks and maintaining financial health, whereas SBI’s broader mandate and diverse loan portfolio highlight its role in supporting economic and social priorities while facing ongoing challenges.

Keywords: Risk Management, Credit Management Policies, HDFC Bank, State Bank of India (SBI), Financial Indicators, Loan Portfolio Composition, Capital Adequacy Ratio (CAR)
The Influence of Service Quality and Product Quality on Customer Satisfaction at the D'beauty House Beauty Clinic
Authors: Maulidiningsih Fauziyyah , Hidayat Rahmat
Published: February 2025

This research aims to analyze the influence of service quality and product quality on customer satisfaction at the D'Beauty House Clinic, Bogor. This research uses quantitative methods with the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach. Respondents consisted of 60 customers selected using purposive sampling techniques. Data was collected through a 5-point Likert scale-based questionnaire. The research results show that service quality has a positive and significant influence on customer satisfaction with a coefficient value of 0.476 and a p-value of 0.001. Product quality also has a positive and significant influence on customer satisfaction with a coefficient value of 0.354 and a p-value of 0.027. Apart from that, service quality has a more dominant influence than product quality. The R-square value of 0.633 indicates that service quality and product quality together explain 63.3% of the variation in customer satisfaction. These findings emphasize the importance of synergy between responsive service quality and reliable products to increase customer satisfaction. D'Beauty House Clinic is advised to improve employee training, product innovation and customer feedback management in order to maintain competitiveness in the competitive beauty industry. This research contributes to the literature regarding service quality, product quality, and customer satisfaction in the context of beauty clinics.
Factors That Affect Stock Returns in Food and Beverage Companies Listed on the Indonesian Stock Exchange
Authors: Mursalini Wahyu Indah , Sriyanti Esi , Putri Attila Nurhida
Published: February 2025

The primary objective of this research is to analyze the financial progress of Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The study focuses on four main parameters: Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), and Financial Value Added (FVA), and their influence on stock returns. The research methodology employed is quantitative. The target population consists of all Food and Beverage Companies listed on the Indonesia Stock Exchange during the specified period. A purposive sampling method was used to select 20 samples that met specific criteria. Data were collected from secondary sources, specifically annual reports. Data analysis was conducted using SPSS 25 software to assess the influence of EVA (X1), MVA (X2), REVA (X3), and FVA (X4) on stock returns. The results of the study indicate that EVA (X1) and MVA (X2) do not significantly impact stock returns, with t-values of -0.266 and 1.485, respectively. Similarly, REVA (X3) does not show a significant effect on stock returns, with a t-value of 0.643. However, FVA (X4) demonstrates a significant negative relationship with stock returns, with a t-value of -2.423. When considered collectively, EVA, MVA, REVA, and FVA do not have a significant effect on stock returns. The F-value was 1.738, with a significance level of 0.153.
INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ORGANIZATIONAL STRATEGY, AND GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE AND CORPORATE INNOVATION
Authors: Jannah Miftahul , Tarmizi Muhammad Irfan , Herianti Eva
Published: February 2025

The current emphasis on industrial growth in today's society has sparked debates regarding the environment, as concerns about the depletion of natural resources and resulting environmental damage continue to grow. Issues such as climate change, air and water pollution, and the use of hazardous materials highlight the challenges that industries worldwide are facing. Despite advancements in the industry, concerns persist about the environmental impact, leading to a global dialogue on environmental performance. This study seeks to examine the impact of Environmental Management Accounting, Organizational Strategy & Green Human Resource Management on Environmental Performance with Corporate Innovation as a Moderating Variable (Case Study on B3 Waste Management Company). This research adopts a quantitative approach with primary data as the source. The study population consists of B3 Waste Management Companies in Greater Jakarta, and the sample includes Directors, Finance Managers, Marketing Managers, HRD, and Legal Development personnel. The study includes a sample size of 78 employees. Data analysis for this study utilizes the SmartPLS Version 4.0 data analysis method. The research findings and hypothesis testing results indicate that Environmental Management Accounting, Organizational Strategy, and Green Human Resource Management have a positive and significant impact on Environmental Performance. Furthermore, Corporate Innovation strengthens the relationship between Environmental Management Accounting and Environmental Performance. However, Corporate Innovation does not strengthen the relationship between Organizational Strategy and Environmental Performance, nor does it strengthen the relationship between Green Human Resource Management and Environmental Performance. Additionally, Corporate Innovation has a positive and significant effect on Environmental Performance.
WORK MOTIVATION AS A CHANGING FACTOR IN THE EFFECTS OF ORGANIZATIONAL CULTURE AND COMPENSATION ON EMPLOYEE PERFORMANCE
Authors: Effendi Erfan , Wardoyo Dewi Tri Wijayati , Surjanti Jun
Published: February 2025

Human resources are essential assets for any organization, highlighting the crucial role of employee performance in achieving success. This study aims to investigate the impact of organizational culture and compensation on employee performance through work motivation at PT. XYZ, a multinational family business specializing in maintenance services and spare parts sales for conveyors, with operations in East and Central Java. Utilizing a quantitative approach, the research employs the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique via Smart-PLS 3.0 software. The study involved 95 respondents selected from a total of 125 employees through purposive sampling, with data collected via questionnaires distributed across five office locations in Gresik, Tuban, Paiton, Jepara, and Batang. Findings reveal that work motivation significantly mediates the relationship between organizational culture, compensation, and employee performance. The study contributes theoretically by demonstrating that work motivation is a crucial factor in enhancing employee performance through organizational culture and compensation, highlighting its role as a key variable in improving performance outcomes.
THE INFLUENCE OF CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE (An Empirical Study on Consumer Goods Companies Listed on the Stock Exchanges of ASEAN Countries)
Authors: Wahyudi Diki , Kwarto Febrian
Published: February 2025

The ASEAN region is experiencing economic growth due to increased business activities. The consumer goods sector is important for growth in local and international markets. Companies in this sector face financial challenges such as managing capital and income tax. Corporate income tax can affect overall financial performance.  Governments depend on corporate income taxes to fund public goods. It is important for businesses and policymakers to understand what factors affect the amount of corporate taxes owed. Capital structure, profitability, and operational costs can impact tax liabilities and the financial stability of firms in competitive markets. The main goal of this study is to analyze the impact of capital structure, profitability, and operational costs on the level of corporate income tax payable. A quantitative approach is utilized, with information gathered from businesses listed on the ASEAN stock exchanges over a five-year period. The sample selection process involved purposive sampling, resulting in the inclusion of 50 companies and 250 data sets. The examination of the information requires the use of statistical techniques, traditional assumption checks, and testing of hypotheses. The study aims to shed light on the relationship between capital structure, profitability, operational costs, and corporate tax obligations within the ASEAN region.
THE ROLE OF ATTITUDE AND FUTURE ORIENTATION IN STIMULATING SUSTAINABLE ENTREPRENEURIAL INTENTION
Authors: Nikmah Filda Khoirun , Haryanto Ronald , Sudarto Sudarto , Ekaningtyas Widiastuti
Published: February 2025

During a period of fast economic expansion and worldwide environmental issues, an increasing number of business owners are incorporating sustainable practices in order to make sure their companies contribute positively to society and safeguard the environment. This research investigates how the consideration of future consequences, attitude, and perceived behavioral control impact the intention to become an entrepreneur among students at Universitas Jenderal Soedirman. A total of 77 participants completed a questionnaire to provide data for the study.   The results of the research suggest that the consideration of future consequences does not influence entrepreneurial intention.  However, Sustainable Entrepreneurial Intention is positively impacted by Attitude and Perceived Behavioral Control. This study provides implications for students to get support in increasing their confidence in running a sustainable business, campuses as educational institutions to develop business incubation programs that focus on sustainable entrepreneurship, and the government can design policies that support positive attitudes towards sustainable entrepreneurship among young people, such as incentives and training.
WILL MANUFACTURING PERFORMANCE EVER IMPROVE IN NIGERIA AS EXPECTED? A CONSIDERATION WITH POVERTY IN FOCUS
Authors: Ekong Uduak Michael , Umoinyang Joseph John
Published: February 2025

Despite efforts toward industrialization since 1960, Nigeria remains underdeveloped as of 2020 and may not achieve significant industrialization by 2040. Numerous investment policies have been implemented, yet poverty rates continue to rise. This study examines the responses of poverty to manufacturing sector performance in Nigeria, relying on country specific data from 1981 to 2022. The role of industrialization hung on the development and improvement of the manufacturing sector to reduce poverty. Historical evidences suggest that manufacturing performances had little impact on poverty reduction in Nigeria over the period. We used dynamic ordinary least squares (DOLS) techniques to show that manufacturing sector performance can reduced poverty by at least 9 percentage points at an instance of manufacturing performance growth albeit small. We argued for local content financial assistance as an effective financial model to manufacturing sector improvement for poverty reduction as an option against external finances as a policy option.
THE EFFECT OF SERVICE QUALITY AND PRICE ON CONSUMER SATISFACTION AT PT. AIR THE BEST LANGGA BRANCH KEPANJEN
Authors: Ratih Amara Puteri Wahyuning , Murtiyanto Rizky Kurniawan , Hadi Musthofa
Published: February 2025

In today's modern era, business is one of the main pillars in the economy and social growth. To make the business more advanced and developed, consumer satisfaction is very necessary. In this context, to make consumers feel satisfied, companies need to pay attention to the products or services provided to fulfil what consumers expect. This was a quantitative research. The data collection was conducted by distributing questionnaires to 63 high school students who completed non- formal learning education at PT. Air The Best Langga Branch Kepanjen. This study utilised census sampling. The findings of the research revealed that service quality only has a limited impact on consumer satisfaction, whereas price has a significant impact on consumer satisfaction. According to the data, item X1.3 stands out with the lowest mean score of 39.4, indicating that the physical facilities at PT. Air The Best Langga Branch Kepanjen may not be up to par, leading to a lack of impact on consumer satisfaction by service quality. Nonetheless, both variables do have a substantial impact on consumer satisfaction, accounting for 73.5% of consumer satisfaction, while remaining 26.5% is influenced by other unaccounted factors. In conclusion, only price has a partial but significant effect on consumer satisfaction.  PT. Air The Best Langga Branch Kepanjen should make a balance between price and service given to the consumers. If consumers feel the service quality is balance, or it can exceed consumer expectation, the company will create the consumer satisfaction toward PT. Air The Best Langga Branch Kepanjen.
THE EFFECT OF LIQUIDITY, SOLVENCY, PROFITABILITY AND ACTIVITY ON COMPANY VALUE
Authors: Kurniawan Yogi Ade Tia
Published: February 2025

The stock trading value in the Indonesian capital market increased by 15.1% to IDR 9,499 trillion in 2022. The food and beverage industry in the manufacturing sector is key to Indonesia's economic growth, showing consistent growth of over 20% in 2022. This industry's success is due to its capital capacity, workforce absorption, and added value creation. This study investigates the impact of Liquidity, Solvency, Profitability, and Activity on the Corporate Valuation of publicly listed food and beverage manufacturing companies on the IDX from 2019 to 2022. Data extracted from the financial records of companies was employed in a method that focused on numbers, cause-and-effect relationships, and connections. A purposive sampling process was used to choose 24 companies for examination. The analysis of the data involved the use of multiple linear regression. The results suggest that the combined independent factors have an impact on the value of a company. Specifically, the level of liquidity, as determined by various ratios such as the current ratio, quick ratio, and cash ratio, has a considerable influence on the company's value as measured by PBV. The debt-to-equity ratio (DER) and long-term debt-to-equity ratio (LTDtER) have a notable influence on solvency, unlike the debt asset ratio (DAR). Company value is greatly affected by return on equity (ROE) and return on assets (ROA), but not by net profit margin (NPM) when it comes to profitability. Lastly, Activity, measured by inventory turnover (PPe), significantly affects company value, whereas receivables turnover (PPi) does not.
Analysis of Current Ratio and Debt Ratio on Profitability of Retail Trade Sub-Sector Companies Listed on the Indonesian Stock Exchange for the Period 2018-2022
Authors: Mursalini Wahyu Indah , Nasrah Rasidah , Anggriani Suci Yoga
Published: February 2025

The main objective of this study is to investigate how the current ratio and debt ratio influence the profitability of retail trade sub-sector firms that are publicly listed on the Indonesian stock exchange from 2018 to 2022. The research utilises quantitative methods and correlation research, with a sample size of 22 companies and 110 annual financial reports. The data gathering process involves purposive sampling, while the analysis includes descriptive tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), and hypothesis testing. According to the research findings, it is indicated that the current ratio has a certain impact on profitability with a significance value of 0.002<0.05. Additionally, the debt ratio has a partial effect on profitability with a significance value of 0.000<0.05. At the same time, both the current ratio and debt ratio collectively affect profitability with an f value of 19.271>3.12 and a significance value of 0.000. The combined influence of the current ratio and debt ratio on profitability is estimated to be 34.9%.
Influence of Customer Engagement on E-WOM and Repurchase Intention Through Customer Equity of Masculine Cosmetic Products (Study on Tokopedia & Shopee Users)
Authors: Pramana Aditya , Hermawan Agus , Rahayu Wening Patmi
Published: February 2025

This paper purposes to obtain evidence of whether there is a direct or indirect influence between customer engagement, Customer equity, e-WOM, and Repurchase intention on m-commerce customers (Tokopedia and Shopee) in Indonesia. This paper applies a quantitative research approach with explanatory research methods and in-depth descriptive analysis. This study uses infinite population for the population used, because the number of users of the Tokopedia or Shopee m-commerce applications in Indonesia is not accurately recorded, with predetermined criteria. The nonprobability sampling method chosen by the author in this paper as a sampling technique used using purposive sampling technique, because the unlimited population size, then 5% margin of error, with 95% confidence level, and 50% population proposition resulted from the calculation is as many as 385 samples of m-commerce users who have purchased masculine cosmetics as sample respondents. The data analysis technique uses an associative, quantitative and SEM-PLS approach. For novelty or novelty in this research, researchers have scientific suspicions on two other drivers of customer equity, namely; Value Equity, and Relationship Equity can directly influence the occurrence of e-WOM and use m-commerce user respondents who have purchased masculine cosmetic products. Results of the study showed that all variables have a positive influence on each other, either directly or indirectly and significantly, except for the customer engagement variable on repurchase intention which showed no significance. The impact of the study could be a reference for m-commerce in increasing users and directing them to constructive goals.
The Rationality of West Sumatra RPJPD Targets 2025-2045: An Analysis of Science, Technology, Innovation, and Economic Productivity Goals
Authors: Ammar Zul , Maryati Sri
Published: February 2025

This study analyzes the rationality of development targets outlined in the West Sumatra RPJPD 2025-2045, focusing on goals in the fields of science and technology (IPTEK), innovation, and economics. The indicators examined include the manufacturing industry GDP ratio, tourism development, creative economy, MSME productivity, entrepreneurship, BUMD performance, formal job creation, female labor force participation, and regional innovation index. The analysis reveals that some targets, such as the non-agricultural MSME GDP proportion and female labor force participation, are considered realistic as they align with historical trends. However, other targets, such as the manufacturing industry GDP ratio, tourism development, and entrepreneurship, are deemed highly ambitious as they require growth rates far exceeding historical averages. Achieving these targets will require progressive policies, significant investments, and synergy between the government, society, and the private sector. This study provides critical insights for evaluating the realization of future development targets.
The Effect of Servant Leadership and Compensation on Employee Engagement Makassar City Tourism Office
Authors: Citta Andi Batary , Putro Guntur Suryo , Arfiany Arfiany , Syam Akmal
Published: February 2025

This study investigates the impact of servant leadership and compensation on employee engagement at the Makassar City Tourism Office in Indonesia. The research addresses a critical gap in understanding how leadership style and compensation strategies affect employee engagement within public sector tourism organizations. Using a quantitative methodology, the study collected data from 50 employees through a mixed-method approach incorporating questionnaires, direct observations, and interviews. Statistical analysis revealed that servant leadership has a significant positive influence on employee engagement, demonstrating that leadership approaches focused on serving and supporting employees can enhance their workplace commitment and involvement. Similarly, compensation was found to have a substantial positive effect on employee engagement, confirming that both financial and non-financial rewards play crucial roles in fostering employee motivation and dedication. The findings provide practical implications for public sector organizations, particularly in tourism management, suggesting that the implementation of servant leadership principles combined with effective compensation strategies can create an optimal work environment that promotes higher levels of employee engagement. This research contributes to the growing body of literature on public sector management and offers valuable insights for policy makers and organizational leaders seeking to enhance workforce engagement in government tourism offices.
THE URGENCY OF ELECTRONIC REGISTRATION OF FIDUCIARY GUARANTEES BY NOTARY
Authors: Yanti Ni Kadek Putri , Wesna Putu Ayu Sriasih
Published: February 2025

The primary goal of this study is to explore the legal underpinnings of electronically registering fiduciary guarantees through public notaries, as well as to examine the legal implications of not electronically registering fiduciary guarantees through public notaries. This study employs normative legal research methodology and utilizes both statutory interpretation and legal conceptual analysis. This research highlights that the legal foundation for electronic registration of fiduciary guarantees is established by Minister of Law and Human Rights Regulation Number 9 of 2013, which addresses the Implementation of Electronic Fiduciary Registration, and Minister of Law and Human Rights Regulation Number 10 of 2013, which outlines the Procedures for Registering Fiduciary Security Electronically. If the fiduciary guarantee remains unregistered, it will result in legal consequences, as it will lack legal force. Although a fiduciary guarantee deed executed before a notary will be considered a notarial deed, it will not hold legal validity without registration. The notarial deed will have the same legal force as a private deed because the notary has not registered the fiduciary guarantee electronically.