bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Asset Structure, Non-Debt Tax Shield, and Dividend Policy on Capital Structure
Authors: Magribi Robi Maulana , Riyadi Wulan , Rusdiana Alan , Nuriyani Sintia
Published: December 2024

Capital structure decisions are very important for a company, because they can reflect the company's financial position. Debt conditions continue to increase in 2020-2022 in the chemical and pharmaceutical industries which is not balanced with operating results, indicates that the company has not made good capital structure decisions. Therefore, the aim of this research is to determine the influence of asset structure, non-debt tax shield, and dividend policy on capital structure. The population in the research is the chemical and pharmaceutical industry sub-sector of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period with a total of 107 companies. The sampling technique in the research used non-probability sampling with a purposive sampling method, so that a sample of 23 companies and 69 company sample data were obtained. This research uses multiple linear regression analysis techniques with the help of the SPSS 25 program. Based on the results of research that has been conducted, it shows that partially asset structure variable has an effect on capital structure, variable non-debt tax shield has no effect on capital structure, and variable dividend policy has no effect on capital structure.
The Effect of Financial Appreciation and Audit Knowledge on Interest in Becoming an Auditor
Authors: Ginanjar Yogi , Rahmayani Melia Wida , Rohiliyah Ira
Published: December 2024

This study explores the influence of financial incentives and audit knowledge on accounting students' desire to decide to become auditors. The study involved 126 students from Majalengka University who had completed the audit course. The data collection method utilized a questionnaire along with purposive sampling technique. The results of the analysis revealed that financial incentives and audit skills significantly affected students' desire for the auditor profession. This finding supports expectancy theory, which suggests that financial incentives play a crucial role in one's career choice. In addition, better audit knowledge enhances students' understanding of the roles, responsibilities, and career opportunities in auditing, thus increasing their interest. Overall, this study highlights the importance of financial rewards and audit knowledge in shaping accounting students' interest in becoming auditors. Universities and other relevant stakeholders can gain important insights from the findings of this study as they design ways to increase students' interest in the auditing profession.
ORGANIZATIONAL ADAPTATION STRATEGIES CONFRONTING ENVIRONMENTAL UNCERTAINTY IN THE MODERN BUSINESS ERA
Authors: Sentoso Antony , Sebastian Sebastian , Setyawan Agustinus
Published: December 2024

In an era of business characterized by uncertainty and rapid change, organizations are required to adapt and innovate to maintain their relevance and competitiveness. This article focuses on the relationship between environmental uncertainty, organizational agility, and innovation in the hotel industry. The aim of this research is to analyze how technological developments, external factors, and adaptation strategies influence an organization's ability to cope with environmental uncertainty. We also explore the role of information technology and data analysis in helping organizations enhance their responsiveness to the changing dynamics of the business environment. The results of this research provide valuable theoretical and practical insights for organizational leaders and business practitioners to develop effective adaptation strategies and improve organizational performance in facing the challenges of a dynamic business environment.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Islam Salma Shahwatul , Umaimah Umaimah
Published: December 2024

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, solvabilitas, dan ukuran perusahaan terhadap financial distress pada perusahaan BUMN yang terdaftar di BEI periode 2018-2021, dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data sekunder diperoleh dari laporan tahunan perusahaan BUMN yang dipublikasikan. Hasil penelitian menunjukkan bahwa likuiditas memiliki pengaruh positif dan signifikan terhadap financial distress, sedangkan solvabilitas tidak berpengaruh signifikan. Ukuran perusahaan berpengaruh signifikan terhadap financial distress, sementara profitabilitas tidak mampu memoderasi hubungan antara likuiditas, solvabilitas, dan ukuran perusahaan terhadap financial distress. Penelitian ini memberikan implikasi penting bagi perusahaan BUMN untuk meningkatkan efisiensi keuangan dan mengelola risiko financial distress secara lebih efektif.
Strategi Kantor Urusan Agama dalam Meningkatkan Pemahaman Masyarakat untuk Berwakaf ke Lembaga Wakaf Menuju Sertifikasi Tanah Wakaf (Studi Kasus di Nagari Parit Malintang Kecamatan Enam Lingkung Kabupaten Padang Pariaman)
Authors: Maysarah Maysarah , Emrizal Emrizal
Published: December 2024

The main problem in this research is what factors cause the lack of interest of the people of Nagari Parit Malintang to donate through waqf institutions and what strategies should be carried out by the Enam Lingkung District Religious Affairs Office (KUA) so that people register their waqf land according to applicable regulations. The purpose of this research is to find out what factors cause the lack of interest of the people of Nagari Parit Malintang to give waqf through waqf institutions and to find out what strategies the Enam Lingkung District Religious Affairs Office (KUA) must implement so that people register their waqf land according to applicable regulations. The type of research that the author uses is field research with a qualitative descriptive approach. The results of this research show that the factors causing the lack of interest of the people of Nagari Parit Malintang to give waqf through waqf institutions are economic factors, education level factors, and understanding factors about waqf. The people of Nagari Parit Malintang who are already waqf still lack knowledge and understanding regarding the procedures for implementing waqf registration through waqf institutions. The strategy carried out by the Enam Lingkung District KUA is to provide outreach to people who are already waqf and the procedures for making AIW and waqf land certification. The strategies they implemented have not been conveyed to the community well, and the KUA's strategy is still not efficient and effective regarding increasing the community's understanding of giving waqf through waqf institutions.
Stabilitas Ekonomi dan Pengumpulan Zakat: Studi pada Enam BAZNAS Provinsi di Indonesia
Authors: Arifah Lidyana
Published: December 2024

This research examines the influence of macroeconomic variables, namely inflation, economic growth and unemployment rate on zakat collection in five BAZNAS provinces in Indonesia. Using panel data analysis for 8 years from 2016-2023. This research explores the extent to which economic factors influence zakat collection. The research results show that inflation and economic growth do not significantly influence zakat collection, which indicates that zakat contributions are relatively stable despite changes in these two variables. However, the unemployment rate has a significant negative influence which shows that an increase in the unemployment rate is correlated with fluctuations in zakat collection. These findings emphasize the importance of decreasing the unemployment rate as a key factor in optimizing the zakat collection system and ensuring the sustainability of zakat as a social and economic instrument.
Pengelolaan Keuangan BAZNAS Kota Padang Panjang
Authors: Asrida Asrida , Arifandi Arifandi , Susanti Delvi , Amor Atika
Published: December 2024

This research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. The research results show that the financial management of BAZNAS Padang Panjang City refers to PERBAZNAS Number 5 of 2018 which consists of budgeting, receiving funds, storing funds, spending funds, bookkeeping and archiving, and controlling. Overall financial management is very good, with effective planning, neat recording and adequate reporting, as proven by obtaining an Unqualified Opinion (WTP) from a public accounting firm and having implemented the applicable accounting system
Simplified Distributed Ledger for Task Offloading In Edge Networks
Authors: Al-Hafidh Sarah R. , Al-Hemiary Emad H.
Published: December 2024

Large quantities of processing resources with strict latency specifications are needed for Internet ofThings (IoT) devices due to the rise of compute-intensive and delay-sensitive mobile apps. One promising solutionis to transfer resource-intensive computational tasks from IoT devices to either edge computing servers or cloud computing servers. This paper aims to apply a simplified distributed ledger to an edge network to follow up the offloaded data and maintain the response time as much as possible. The voting process is used as a consensus to validate the new block, while the offloading decision is based on a fixed processing time offloading threshold value. The proposed model has been programmed and the experimental evaluation of the proposed model shows that the ledger did not significantly lengthen the response time and the offloaded task has been successfully tracked
Efficient IoT Malware Detection Technique Using Recurrent Neural Network
Authors: Abd Al Abbas Marwa , Khammas Ban M.
Published: December 2024

Internet of Things (IoT) devices are becoming more prevalent in a variety of businesses and for a variety of reasons (for example, sensing/collecting environmental data in both civilian and military situations). Because of their growing impact on many different uses and their expanding computational and analytical capacities, they are a potential threat victim for malware intended to hack particular IoT gadgets. For that, in this paper, we have proposed a successful Recurrent Neural Network (RNN) for malware detection. RNN is a sort of artificial neural network in which nodes are linked together to create a directed chart with a time sequence. Multiple trials with varied hyperparameter values in this research were trained. Our thorough trials demonstrated when employing RNN for malware categorization, the embedding size is more important than the input size. RNN performance with two different feature vectors was assessed using hyperparameters to validate RNN as an efficient solution for malware detection. Natural Language Processing (NLP) and feature selection are the two feature vectors. A paired t-test was also employed in this paper to see if the findings were meaningful to one another. In comparison to the chi2 feature selection, RNN with NLP attained the maximum AUC value and a reasonable variance. Based on the actual results. The proposed effective malware detection approach proves 99% detection accuracy with NLP techniques and 89% with feature selection techniques, hitherto results with the RNN classifier.
Social Mobility of University Graduates: Which Pathways Lead Upwards?
Authors: Rosenfeld N. Ya. , Maltseva V. A.
Published: December 2024

At the present work using data from the longitudinal study of the National Research University Higher School of Economics “Trajectories in Education and Careers”, authors studied the relationship between the trajectories of university graduates and their chances for social mobility. Authors assessed, which characteristics of the path taken in education and the labor market by the age of 25 are associated with upward mobility. Using Blau and Duncan’s status attainment model, the movement from prescribed family status to attained status was analyzed. Two measures were used to assess status: subjective social status and financial status.

Graduates by age 25 were most likely to have reproduced parental status, with the majority reproducing middle status, as measured by both subjective social status and financial status. The chances of upward mobility were significantly higher for university graduates who had had time to accumulate the most work experience by age 25. At the same time, the completion of a Master’s degree and prolonged studies, which do not allow for full-time employment, proved to be a risk factor for maintaining the prescribed status. Socio-economic and gender inequalities were also observed: male graduates and those from more educated families had significantly higher chances of upward social mobility. As a result, it was factors unrelated to education (work and socio-demographic factors), that proved to be significant for the success of graduates.
Doctoral Supervision in Russian Universities: to the Problem of Balancing Activity and Performance
Authors: Bednyi B. I. , Rybakov N. V.
Published: December 2024

Doctoral supervision is considered one of the key factors in doctoral education performance. High-quality supervision does not merely predict the success of dissertation completion, but also plays a major role in academic community integration and identity development of doctoral students. Publications exploring problems of supervision tend to be based on surveys into mentors’ functions and advisory styles. Currently, research that aims at evaluating supervision efficiency is scarce. In the present article, we derive quantification of advisors’ activity and performance from non-reactive data on academic staff appointed to supervise doctoral students at two research-intensive multidisciplinary universities. The empirical base for the study comprises the data on research supervisors (N=515) and their doctoral students (N=1597). The paper addresses two main questions: (1) how does the number of doctoral students assigned influence a supervisor’s performance; (2) is there a correlation between a level of performance of guided students and their supervisor’s position, academic degree, academic rank and citation metrics and publication productivity. The findings imply that there is a great disparity in distribution of supervisors by number of students and by performance level (number of dissertation defenses), which is found to conform to Pareto – Zipf law. The highest performers prove to be those staff members who supervise from two to five students. That share of staff members scores higher on citation metrics and demonstrates better publication activity. A large portion of this group consists of staff holding academic positions and lecturers who do not attain a Doctor of sciences degree or academic rank. Performance indicators proposed in the article along methods of data collection, processing and analysis could have practical implications for monitoring supervisors’ activity in universities. The results obtained form basis for a number of managerial propositions to enhance supervision performance level.
What Governs Immediate or Delayed Cardioversion of Atrial Fibrillation by Direct Current Shock?
Authors: AL-Hamdi Amar T. , Ali Azad J. , Alzand Becker S.
Published: December 2024

ماذا يحكم ارجاع فرفره أذين القلب الى النبض الطبيعي المباشر أو المتأخر؟                                                               
 د. عمار الحمدي                                                    
د. ازاد جلال                                                      
د. بكر الزند                                                       
الخلاصة                                      
الخلفية: ان ارجاع النبض الطبيعي بواسطت الرجة الكهربية  في فرفرة أذين القلب قد يكون مباشرا أو متأخرا                           .
الهدف: لبحث خصائص كل ظاهرة , الأرجاع المباشر أو المتأخر لفرفرة أذين القلب                                                             .
المرضى و طريقة البحث: أدرج في هذه الدراسة مرضى فرفرة أذين القلب المستمر اللذين أرجعوا الى النبض الطبيعي بواسطة الرجه الكهربية . مجموعة منهم أظهرت ارجاعا مباشرا و الأخرى أظهرت ارجاعا متأخرا بعد عمل الرجة.درست الظواهر ألتالية:  فترة فرفرة أذين القلب,مدى سرعة البطين قبل ألأرجاع ,ألعلاج المسبق للرجة, وزن المرضى,و حجم الأذين الأيسر في كلا المجموعتين اعلاه.                                 
النتائج: من المجموع الكلي ل 86 مريضا لفرفرة أذين القلب المستمر عرضوا للرجه الكهربية 77 مريض (89%) أرجعوا الى النبض الطبيعي و أدرجوا في هذه الدراسة. خمسون مريضا أرجعوا مباشرةً و 27 أرجعوا متاخرا. ان معدل سرعة البطين كانت أسرع في المجموعة المباشرة بمعدل 156 مقارنةً ب 125 في المجموعة المتأخرة . ان حجم الأذين الأيسر أكبر في المجموعة المتأخرة.ان تأثير ألعلاج الدوائي المسبق لم يكن ذو أهمية في كلا المجموعتين. فترة اللانضمية أقصر في المجموعة المباشرة.
الأستنتاج: ان الأرجاع المتأخر أو المباشر لفرفرة أذين القلب الى النسق الطبيعي بواسطة الرجه الكهربية يُحكم بسرعة البطين المسبقة للأرجاع ,فترة اللانضمية و حجم الأذين الأيسر.
Evaluation of Human β-defensin-3 Diagnostic Role in a Group of Iraqi Patients with Osteoporosis
Authors: Hassan Zahraa S. , Farhan Layla O.
Published: December 2024

Background: Osteoporosis (OP) is a prevalent age-related condition that increases the risk of fracture and bone fragility, as result loss of bone mass as well as micro-architectural degradation of the bone, thereby reducing the mass and strength of bone. Human β-defensin (HBD-3) is ananti-inflammatory peptide andcrucial part of the human innate immune system. Giving early therapeutic intervention for OP requires an early diagnosis.
Objectives: To evaluate the serum HBD-3 accuracy of diagnosis in patients with osteoporosis.
Methods: The study was conducted in the National Joint Center at Yarmouk Teaching Hospital in Baghdad during September - October 2023.
Eighty participants were recruited, all of whom had clinical examinations and had their bone status measured by dual-energy X-ray absorptiometry (DXA). Levels of serum HBD-3 and vitamin D3 (Vit D3) were determined by the ELISA technique. Calcium level (Ca+2) was measured using a spectrophotometer. A comparative study was conducted between forty patients with OP and 40 controls. The study included females and males with an age range between (40-60) years.
Results: The serum level of HBD-3 in the OP group was significantly higher (p < 0.001) than that of the healthy controls. The area under the curve (AUC) was found to be (1.000) in the ROC curve analysis for serum HBD-3 level.
Conclusion: Serum HBD-3 can be a valuable indicator of OP in middle-aged individuals, and may be a helpful biological marker for OP diagnosis.
Role of Inhibin B and Ratio of Luteinizing: Follicle-Stimulating Hormones in Phenotyping Polycystic Ovarian Syndrome
Authors: Falh Zainab G. , Saleh Basil O. , Al Naddawi Afraa M. , Mohammed Ghada
Published: December 2024

Background: Polycystic ovary syndrome is among the leading causes of fertility-related problems and menstrual irregularities in women of reproductive age. The granulosa cells of the developing pre-antral and antral follicles produce inhibin B, which triggers chemical responses in the ovaries. Inhibin B is most often observed in the follicular phase when levels peak early and then decline over time
Objectives: This study was designed to investigate the role of serum inhibin B and the Luteinizing Hormone / Follicle Stimulating Hormone ratio in differentiation between the different phenotypes of polycystic ovary syndrome as well as to define the predominant PCOS phenotype. 
Methods: This cross-sectional research was conducted in the Department of Biochemistry, College of Medicine, University of Baghdad from November 2023 to March 2024. The study included 111 women, ranging in age from 18-40 years. Among these, 91 women were diagnosed with polycystic ovary syndrome (PCOS) based on the 2003 Criteria for the Rotterdam Consensus, and the other 20 were healthy women.  Investigations included serum levels of inhibin B using the Enzyme-Linked Immunosorbent Assay technique, follicle Stimulating Hormone, luteinizing Hormone and prolactin using Tosoh AIA-2000 Automated Immunoassay, to calculate the LH/FSH ratio.
Results: phenotype A was observed to be the predominant PCOS phenotype, while phenotype B was the rare form. The mean ±SEM values of the inhibin B levels for the phenotypes B (26.07±0.23 pg/ml, p=<0.001), C (25.96±1.68 pg/ml, p=<0.0001), and D (37.51±2.31 pg/ml, p=<0.0001), respectively, were significantly lower than those of the control women (57.68±2.07 pg/ml). However, the mean ±SEM value of inhibin B of phenotype A (50.46±7.12 pg/ml) was comparable to that of controls. The mean value of the LH levels of phenotype A (7.12±0.76 µIU/ml) showed significantly higher numbers than those of the control women (4.59±0.38 µIU/ml, p=0.03). Furthermore, the mean values of the LH/FSH ratio were significantly elevated in phenotypes A (p=0.001) and B (p=0.04) as compared to the controls. 
Conclusion: Serum Inhibin B level and LH/FSH ratio can be used to distinguish between the different phenotypes of PCOS.
Evaluación de modelos financieros desde la perspectiva de la estructura de capital y la generación de tesorería: un aporte a la contabilidad de gestión
Authors: Acevedo Amorocho Alejandro , Ariza Lozano Juan Carlos , Arévalo Navarro Rafael Eduardo , Guerrero Delgado Andrea del Pilar
Published: December 2024

Las empresas buscan maximizar el valor de sus accionistas, pero esto debe equilibrarse con la necesidad de mantener una solvencia adecuada. La estructura de capital, la combinación de deuda y capital propio que utiliza una empresa, juega un papel crucial en este equilibrio. Encontrar la estructura de capital óptima es un desafío, ya que implica sopesar el riesgo y la rentabilidad. Una mayor deuda puede aumentar el riesgo de insolvencia, pero también puede reducir el costo promedio ponderado del capital (WACC) y aumentar el retorno sobre la inversión (ROI). Dado el anterior contexto, el presente artículo tiene como objetivo analizar la estructura óptima de capital en empresas desde la perspectiva del impacto en la generación de tesorería y el valor económico agregado (EVA), utilizando como caso de estudio una empresa del sector tecnológico. Se empleó una metodología mixta, combinando modelos determinísticos y simulaciones probabilísticas (Monte Carlo) para evaluar el desempeño financiero bajo diferentes escenarios de apalancamiento y estructuras de capital. Los resultados destacan que el apalancamiento financiero puede ofrecer ventajas significativas en términos de rentabilidad y optimización fiscal, aunque plantea desafíos en la sostenibilidad del flujo de caja. Se concluye que una gestión estratégica de la capacidad instalada y un análisis cuidadoso del riesgo financiero son esenciales para garantizar el equilibrio entre rentabilidad y liquidez, contribuyendo al fortalecimiento de la toma de decisiones empresariales.
PEMBERDAYAAN KELOMPOK WANITA TANI GEMILANG MELALUI PROGRAM PEMBUATAN DAN PENGOLAHAN TEPUNG MOCAF DI KECAMATAN ILIR TIMUR 2 KOTA PALEMBANG
Authors: Aprilia Isnaini , Sidik Muhamad
Published: December 2024

ABSTRACTThis research was carried out to determine the process of making and processing mocaf flour and to determine the process of empowering members of the Gemilang Women's Farmers group through a program for making and processing mocaf flour. The research was carried out in Ilir Timur 2 District in February - April 2024. The research method was a qualitative descriptive method. Meanwhile, the sampling method used was purposive sampling and saturated sampling. Data collection methods in this research are observation, interviews and documentation. The data processing method used is data condensation, data presentation, describing and drawing conclusions, and the data analysis used is qualitative descriptive analysis. The research results show that the process of making mocaf flour begins with preparing tools and materials, peeling, washing, slicing, fermenting, rinsing, drying, drying, flouring/milling, sieving, and packing. mocaf flour processing process, prepare tools and ingredients, mix the ingredients provided, stir until smooth and flatten the filling, bake in the oven, the dry cake is finished and ready to be bought and sold. The research results show that the process of empowering the Gemilang farmer group in making and processing mocaf flour starts from the awareness process, understanding process, utilization process, and use process..ABSTRAKPenelitian ini dilaksanakan untuk mengetahui proses pembuatan dan pengolahan tepung mocaf serta untuk mengetahui proses pemberdayaan anggota kelompok wanita tani gemilang melalui program pembuatan dan pengolahan tepung mocaf. Penelitian dilaksanakan di Kecamatan Ilir Timur 2 bulan februari - April 2024. Metode penelitian adalah metode deskriptif kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah purposive sampling dan sampling jenuh. Metode pengumpulan data dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Metode pengolahan data yang digunakan adalah kondensasi data, penyajian data, menggambarkan dan menarik kesimpulan, serta analisis data yang digunakan adalah anlisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa proses pembuatan tepung mocaf meliputi pencucian, pengirisan, fermentasi, pembilasan, pengeringan, penjemuran, penepungan, pengayakan, dan packing. Proses pengolahan tepung mocaf persiapan alat dan bahan campurkan bahan yang telah disediakan, aduk hingga rata dan pipihkan beri isian, panggang menggunakan oven, selanjutnya kue kering sudah selsai dan siap diperjual belikan. Hasil penelitian juga menunjuka bahwa Proses pemberdayaan kelompok tani Gemilang dalam pembuatan dan pengolahan tepung mocaf dimulai dari proses penyadaran, proses pemahaman, proses pemnfaatan, dan proses menggunakan
Cultural intelligence as a determinant of performance: Unveiling the role of job satisfaction and the impact of knowledge sharing
Authors: Yusuf Luthfi , Rostiana Rostiana , Budiana I Made
Published: December 2024

The phenomenon of cultural diversity in the workplace increasingly influences the dynamics of employee performance and interactions. This study aims to deepen the understanding of the impact of cultural intelligence and knowledge sharing on employee performance, with job satisfaction serving as a mediator. Employee performance is defined as the ability and outcomes achieved by employees in fulfilling their tasks. This research employs a quantitative approach, utilizing four questionnaires based on a 1-5 Likert scale to measure cultural intelligence, knowledge sharing, performance, and job satisfaction. The sample consists of 116 employees from X Company, a coal-fired power plant located in Cirebon, West Java, selected based on specific criteria. The results of the analysis indicate that job satisfaction mediates the relationship between cultural intelligence and performance, but does not mediate the relationship between knowledge sharing and performance. This study provides implications for multicultural organizations to focus on the development of cultural intelligence to enhance employee satisfaction and performance.
Analisis faktor-faktor penyebab terjadinya pembiayaan bermasalah pada kredit pemilikan rumah bersubsidi di Bank Tabungan Negara Kota Langsa
Authors: Wulandari Suci , Early Rhido Kismawadi  , Friska Anggi Siregar
Published: December 2024

The aim of this research is to find out what factor cause financing problems in subsidized mortgages at BTN Syariag Langsa City. This type of research is research using qualitative deskriptive methods. The data collection method obtained was by interviewing collaction staff who handle problem mortgages at Bank BTN Syariah Langsa City. Apart from field research, it is also supported by library research which aim to collact da or information related to the research. From the results of research conducted by BTN Syariah Langsa City in analyzing the factors that cause financing problems, it is very good to be able to control financing so that it does not experience bottlenecks by using the 5C principles, capacity, capital, collateral, condition. In handling problematic mortgages, BTN Syariah Langsa City uses quite effective methods, such as by providing guidance to costumers, carrying out restructuring, and the final stage is taking legal action against customers who do not have good faith in fulfiling their obligations.
 
 
ABSTRAK
Tujuan penelitian ini untuk mengetahui faktor penyebab terjadinya pembiayaan bermasalah pada  KPR bersubsidi di BTN Syariah Kota Langsa. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan metode snowball sampling. Adapun metode pengumpulan data yang diperoleh adalah dengan cara wawancara kepada karyawan BTN yang bertugas sebagai staf collection yang menangani KPR bermasalah. Selain itu didukung juga dengan penelitian pustaka yang bertujuan mengumpulkan data atau informasi yang berkaitan dengan penelitian tersebut. Dari hasil penelitian yang telah dilakukan BTN Syariah Kota Langsa dalam menganalisis faktor-faktor penyebab terjadi pembiayaan bermasalah sudah sangat baik untuk dapat mengendalikan pembiayaan agar tidak mengalami kemacetan dengan menggunkan prinsip 5C yaitu character, capacity, capital, collateral, condition. Dalam penanganan KPR bermasalah BTN Syariah Kota Langsa menggunakan cara yang cukup efektif, seperti dengan melakukan pembinaan terhadap nasabah, melakukan restrukturisasi,dan tahapan terakhir yaitu melakukan upaya hukum bagi nasabah yang tidak memiliki itikad baik untuk memenuhi kewajiban.
Aplikasi Pembelajaran dengan Construct 2 pada Materi Kesebangunan sesuai Kurikulum Merdeka
Authors: Fahmi Syariful , Tiara Assyifa Zulfa , Widyanesti P Soffi
Published: December 2024

Penelitian ini dilatarbelakangi peserta didik yang gemar bermain game dan pembelajaran berbasis smartphone. Penelitian bertujuan untuk mengembangkan, mengetahui kevalidan dan kepraktisan aplikasi pembelajaran Construct 2 pada materi kesebangunan sesuai Kurikulum Merdeka.
Penelitian ini merupakan penelitian pengembangan dengan model ADDIE. Subjek penelitian ini peserta didik kelas VIII SMP Negeri 3 Pleret. Aplikasi pembelajaran yang dikembangkan untuk materi kesebangunan kelas VIII dan disertai soal pembelajaran berbentuk pilihan ganda yang disajikan dalam game.   Metode pengumpulan data yakni wawancara, observasi dan angket. Instrumen penelitian yang digunakan adalah pedoman wawancara, dokumentasi dan instrumen angket.
Hasil penelitian sebagai berikut: (1) Langkah-langkah dalam mengembangkan aplikasi pada penelitian ini nya adalah Analysis (Analisis), Design (perancangan), Development (pengembangan), Implementation (implementasi), Evaluation (evaluasi). (2) Aplikasi dinilai sangat valid dari segi materi dan media dengan rata-rata 89,76% oleh ahli materi dan rata-rata sebesar 91,96% sehingga media dinyatakan layak. (3) Aplikasi dinilai sangat praktis baik dari uji kelas kecil maupun besar dengan rata-rata nilai 93,10% sehingga media dinyatakan layak. Penelitian hanya terbatas pada uji kelayakan media.
Characteristics of self-assessment of physical fitness and health status among rural and urban adolescents
Authors:   National university of Ukraine on physical education and sport, Dutchak Myroslav , Brychuk Maria ,   National university of Ukraine on physical education and sport, Kholodova Olga ,   National university of Ukraine on physical education and sport
Published: December 2024

Given the significant influence of the social environment and the different conditions of physical education in urban and rural schools, the study of adolescents’ self-assessment of physical fitness and health is relevant for their physical development and self-awareness. The purpose of the study is to determine the peculiarities of selfassessment of physical fitness and health of adolescents living and studying in urban and rural areas. Material and Methods. The study involved 80 boys from urban and rural general secondary education institutions. The following methods were used to solve the tasks of our study: analysis of literary sources, the questionnaire “Self-description of physical development”, methods of mathematical statistics. The results of the study showed significant differences in the self-assessment of physical fitness between boys from Kyiv and Bila Tserkva district. In Kyiv, more pupils have overestimated (20 %) and high (40 %) self-esteem, while in rural areas the average level prevails (60 %). Low self-esteem is reported by 10 % of boys in rural areas and only 5% in urban areas. This indicates that urban students are more confident, which may be due to better conditions for physical education and higher social standards. Rural adolescents demonstrate a more holistic understanding of health, linking it to physical activity, physical abilities, and general self-esteem. Their perception of health is shaped by an active lifestyle, access to the natural environment, and social norms that promote physical activity. Urban adolescents are more likely to associate health with specific physical characteristics, such as coordination and flexibility, which may be associated with popular physical activities among urban youth. Their perception of health may be more superficial and focused on the aesthetic aspect. Conclusions. The study clearly demonstrated that the place of residence has a significant impact on how adolescents assess their physical fitness. Those who live in rural areas, due to their active lifestyle, have formed a more realistic view of their physical capabilities, especially in terms of health and strength. Instead, urban adolescents, under the influence of modern beauty ideals, often overestimate their physical fitness, not noticing some shortcomings.
Eyüp Karyağdı Baba Bektaşi Tekkesi Mezar Taşları
Authors: UÇAR ÖZKURT Zeynep
Published: December 2024

Bu çalışmada, Karyağdı Baba Tekkesi’nde yer alan, Osmanlı Dönemi’ne ait Bektaşi mezar ve mezar taşları, Sanat Tarihi açısından değerlendirilmiştir. Çalışmanın konusu olan tekke Karyağdı Ali Baba tarafından kurulmuş olup, hazire tekkenin kuzey doğu köşesinde yer almaktadır. İncelemeler sonucunda 35 baş taşı 13 ayak taşı ve 15 başlık tespit edilmiştir. Bu başlıklardan 9 tanesi mezar taşı üzerinde, 6 tanesi kırılmış ve herhangi bir mezar taşından bağımsız olarak yerdedir. Baş taşlarından hazire alanında yer alanların 12 tanesi ayakta 12 tanesi yerde geriye kalan 11 tanesi kazı alanı ve tekke avlusu içinde parçalar halinde bulunmuştur. Aynı şekilde ayak taşlarının da 10 tanesi hazire alanında ayakta 3 tanesi kazı alanında bulunmaktadır. Yerde olan baş ve ayak taşlarının bir kısmı İstanbul Büyükşehir Belediyesi tarafından gerçekleştirilen kazıdan çıkarılmıştır. Araştırmaya dâhil edilen diğer taşlar ise makale için yürütülen saha çalışmasında tekke avlusu içerisinde atıl halde bulunan kırık baş taşlarıdır. Hazire içerisinde toplam 12 mezar yer almaktadır. Bu mezarlardan 2 tanesi kadın mezarı 10 tanesi erkek mezarıdır. Hazire alanı dışındakiler ile toplam 5 kadın baş taşı bulunmuştur. Hazire dışında yer alan kazı alanı ve tekke sınırları içinde bulunan 23 baş taşından birçoğu zarar görmüş olması sebebiyle okunamamıştır. Kitabesi okunmuş olanlardan anlaşıldığı üzere 5 tanesi erkek 4 tanesi kadın mezarıdır. Bu ayrım sadece okunan isimle değil bazı mezar taşları için belirli ifadeler dikkate alınarak yapılmıştır. Kırık ve aşınmış olan bu 23 baş taşından okunabildiği kadarıyla bir mezar 1671 yılına, geriye kalanlardan çoğu 19. yüzyıl başından 20. yüzyıl başına kadarki tarih aralığına denk gelmektedir. Araştırma esnasında 9 başlık mezar taşı üzerinde, 4 başlık hazire alanında yerde, 2 başlık da hazire alanındaki duvarın içinde bulunmuştur. Mezar üzerinde bulunan baş taşlarındaki 9 başlık ve hazire alanındaki 4 başlık Bektaşi başlıklarıyla benzerlik gösterirken duvar içerisinde bulunan 2 başlık Bektaşi başlığından farklıdır. 12 mezardan 9 tanesinde başlık var iken 2 tanesi silindirik gövdeli başlıksız ve biri bitkisel tepeliklidir. Ayrıca tarikat mezarlarında sıkça rastladığımız başlık kabartması da biri silindirik gövdeli biri fes başlıklı 2 mezarda görülmektedir. Mezar taşlarında karşımıza çıkan başlangıç ifadelerinin büyük çoğunluğu ağırlıklı olarak Bektaşi mezar taşlarında gördüğümüz; Hu, Hu Dost, Allah Hu gibi ifadelerdir fakat hazire alanı dışındaki mezarlarda ise diğer Osmanlı mezar taşlarında gördüğümüz Hüvel Baki, Hüvel Hallakul Baki gibi ifadeler karşımıza çıkar. Bu çalışmada mezarlar; başlıkları, başlık kabarmaları, meslek bilgileri, tekke bilgileri, başlangıç ifadeleri, Bektaşilik ile ilgili ifadeler, tarihler, biçim, bezeme ve tasarım yönünden incelenerek diğer araştırmacılara ışık tutmak ve Bektaşi Kültürü için büyük bir öneme sahip olan bu tekkeyi özgün birer belge olarak değerlendirip daha iyi tanıtmak amaçlanmıştır.
Rast ve Sazkâr Makamlarının Sözlü Eserler Üzerinde Karşılaştırılmalı Analizi
Authors: YÜZLÜER Dilek
Published: December 2024

Türk musikisinin temelini oluşturan en önemli kavram makamdır. Tarihsel süreç içerisinde birçok müzikolog makamları farklı sistemlerde ele almış ve tasnif etmiştir. Bu çalışmalar müellifler tarafından kendi devirlerinde yazılı olarak neşredilmiş, günümüze kadar ulaşarak araştırmalara kaynak oluşturmuştur. Makamların anlaşılmasında kaynakları incelemenin yanı sıra farklı makamların karşılaştırılması ve bu makamlarda bestelenmiş olan eserlerin analizinin yapılması önemlidir. Bu analizlerin neticesinde ortaya çıkan bulgular, makamları birbirinden ayıran özellikleri net bir şekilde ortaya koymaktadır. Günümüzde konservatuarların müzikoloji ve sanatta yeterlilik programlarının çoğalması ile Türk musikisi ile ilgili akademik çalışmalarda artış görülmektedir. Makam ve eser analizleri de bu çalışmaların önemli bir bölümünü oluşturmaktadır.

Bu çalışmada birbirine benzeyen ancak yapısal özellikleri açısından birbirinden farklı olan Rast ve Sazkar makamları karşılaştırmalı olarak ele alınmıştır. Makamlar hakkında nazari bilgiler verilerek benzerlikleri ve farklılıkları ortaya konulmuştur. Her iki makamın tarihsel süreci incelenmiştir. Türk müziğine önemli katkılarda bulunmuş müzikologların makam tariflerine yer verilmiş ve günümüzde kullanılan Rast ve Sazkar makamlarının yıllar içindeki değişim süreci örnekler üzerinden anlatılmıştır. Rast makamı, tarihsel süreçte müzikologlar tarafından ana makam olarak kabul edilmiş ve günümüze kadar birçok beste yapılmıştır. Sazkar makamı, daha sonraki dönemlerde terkip edilmiş olup, günümüze ulaşan eser sayısının Rast makamına oranla daha az olduğu bilinmektedir. Bu iki makamın analiz için tercih edilmesinin en önemli sebebi, enstrümantal müzikte önemli bir yere sahip olan taksim formu icra edilirken karakteristik özellikleri benzer olan makamların birbirleri ile karıştırılması ve icra esnasında ayırt edilememesidir. Özellikle Rast ve Sazkâr makamlarında bu durum sık görülmektedir. Her iki makamın ayırt edici özelliklerinin tam olarak anlaşılamadığı düşüncesi ile farklı karakteristik özelliklerinin daha iyi anlaşılması ve söz konusu olan soruna çözüm getirilmesi amacıyla bu çalışmanın yapılması uygun görülmüştür.

Rast ve Sazkâr makamları incelenirken eserlerin form yapıları analiz edilmiş, mısra ve terennüm bölümleri ayrıntılı olarak incelenmiştir. Bestecilerin melodi üretkenliği makam tariflerinin değişiklik göstermesinin önemli sebeplerinden biridir. Bu sebeple incelenen eserler, farklı dönem bestekârlarının bestelemiş olduğu beste (2 adet), ağır semai ve yürük semâi formunda tercih edilmiştir. Eserlerde kullanılan usuller zencir, hafif, remel, aksak semai ve yürük semaiden oluşmaktadır. Makam tarifleri ve eser analizinden elde edilen tüm bulgular istatistik, tablo ve grafiklerle gösterilerek taksim icrasında dikkat edilmesi gereken özellikler ele alınmıştır.
Kur’ân Âyetleri Işığında Lût Kavminin Eylemleri ve Günümüze Yansımaları
Authors: Polat Muhyettin
Published: December 2024

Kur’ân-ı Kerim’de; yüce Allah’ın insanlık tarihinin başlangıcından bu yana gelmiş geçmiş bütün kavimleri, peygamberler vasıtasıyla ilâhî emir ve yasaklarına uymaya davet ettiği bildirilmektedir. İşte o kavimlerden biri de “livâta” (eşcinsellik) “sihâk” (lezbiyenlik) ve “fuhuş” gibi fiilleri işleyen Lût kavmidir. Livâta eylemi, Kur’ân-ı Kerim’de, fuhuş olarak nitelenmektedir. Lût kavminin, kimlik haline getirerek yaygınlaştırdıkları ve bir insanlık sorunu olan bu eylemlerin günümüzde de artarak devam ettiği görülmektedir. Bu makale, Lût kavminin helâkına sebep olan “livâta” ve livâta ile ilişkili “sihâk” ve “fuhuş” kavramlarının sözlük ve terim anlamları ile bu kavramların Kur’ân, hadis ve tefsir kaynaklarında nasıl geçtikleri ve hangi anlamlarda kullanıldıklarının yanı sıra günümüz dünyasında işlenen bu eylemlerin ve “LGBTİ+” kavramının da Kur’ân, hadis, tarihî kaynaklar ve diğer disiplinlerde hangi anlamları ihtiva ettiklerine ve bu eylemlerin günümüze nasıl yansıdığına odaklanmaktadır.
Evaluation of fetal membranes in mares postpartum: literature review
Authors: Gonçalves Gustavo Romero , Bressan Maria Clara , Oliveira Arielle Vitoria de , Andreghetti Letícia Obo , Spada Cecilia Aparecida , Mello Nicholas Martins de , Oliveira Valdinei Caetano , Bonato Denis Vinicius
Published: December 2024

The placenta is the organ responsible for the interaction between mom and fetus throughout pregnancy. After birth, the placenta stop doing its function and, as it is subdivided into different membranes, now called fetal membranes. The objective of this review is to describe the anatomo-physiology of this organ and discuss the importance and correct way of examining fetal membranes in postpartum mares, taking into account the normal and abnormal findings that can be identified. The placenta acts as a barrier against pathogens and immune components and participates in the synthesis and transport of hormones essential for maintaining pregnancy. The evaluation of fetal membranes provides us with information regarding the health of the newborn foal, as well as the integrity of the reproductive tract of foaling mares and the possible damage that may occur postpartum. Ideally, fetal membranes should be evaluated as soon as they are completely externalized and the weight should be approximately 11% of the newborn foal’s live weight. Changes in color and increase in weight may indicate inflammation or even serious infections, making it thicker and opaque, and the blood vessels more evident and congested. Knowledge of the anatomy and functions of the placenta, together with an adequate assessment of the fetal membranes, has a crucial role in the clinical examination of the dam and foal, as well as allowing for early interventions and the necessary support for sick foals.
DFT study of Mn-doped CeO2: The structural and electronic properties
Authors: Ali Aqeel , Nooraldeen A. Toama
Published: December 2024

The structural and electronic characteristics of manganese doped cerium oxide are investigated by means of the density functional theory with Habbard parameter approach. Experimental evidence and other theoretical findings corroborate the computed electronic characteristics, bulk modulus, cell volume, and equilibrium lattice parameter for ceria. By replacing the Ce atom with Mn, the bond length, bulk modulus, cell volume, and lattice parameter are all reduced. In the meantime, we see a narrowing of the band-gap. Interestingly, it is seen that the strength of the oxygen occupied states to cerium empty states transition and the covalent nature of the cerium oxygen bond are both reduced when manganese is doped into ceria. The heavy manganese doped ceria system may be used for applications involving the spin dependent current and light absorption, since it exhibits steeper absorption peaks spanning from 3.0 to 3.44 eV of spin down and spin upper, respectively.
Theoretical Study of The Ratio A/As Effect on Saturable Absorber Performance of Passive Q-switched Tm+3 Doped Fiber Laser System
Authors: Tahani  M . Hussein  , Abdul - Kareem Mahdi Salih  , M. Benhaliliba
Published: December 2024

The effect of the ratio of active media effective area to the saturable absorber effective area (A/As) on saturable absorber performance has been studied  numerically for passive Q-switching fiber laser system doped with Tm+3 as an active medium and Cr+4:YAG crystal as a saturable absorber. Software program using Rang- Kutta- Fehalberge numerical method prepared in the study to carry out the simulation. The simulation shows that the increasing A/As value results in the generation of passive Q-witched pulses in shorter times, allowing optical bleaching of the saturable absorber material and convergence between ground absorption activity and excited levels occurs earlier in time.
EXPLORING THE ACQUISITION AND DEVELOPMENT OF PAST TENSE-ASPECT FORMS IN ALBANIAN ESL LEARNERS AND YOUNG NATIVE ALBANIAN SPEAKERS: AN ASPECT HYPOTHESIS APPROACH
Authors: KËPUSKA Arta
Published: December 2024

This study investigates the acquisition of tense-aspect systems in Albanian learners, focusing on adult English as a Second Language (ESL) learners and young native Albanian speakers. Guided by the Aspect Hypothesis (AH), which posits that verb aspectual features influence tense-aspect acquisition, the research explores whether these groups follow universal patterns. Data was collected from adult Albanian ESL learners (bachelor students) and young Albanian pupils (grades 2-5) through written compositions, narrative descriptions, and demographic questionnaires. The findings reveal distinct differences in past tense use: Albanian ESL learners show a more complex and variable pattern, while L1 Albanian speakers follow a more predictable sequence, supporting AH. This study contributes to understanding the application of the Aspect Hypothesis across different languages and age groups, providing valuable insights for improving teaching strategies and curriculum design for Albanian ESL learners.