bluuebunny/crossref_metadata_2025 huggingface dataset:
تحسين جودة التدقيق الداخلي وفق مكون الأداء(عنصر التخطيط للمهمة) لإطار الكفاءة الصادر عن IIA))
Authors:   قسم المحاسبة / كلية الادارة والاقتصاد، جامعة المستنصرية، بغداد، العراق, علي حسين حمد محمد , حافظ حميد سلوان ,   قسم المحاسبة / كلية الادارة والاقتصاد، جامعة المستنصرية، بغداد، العراق
Published: January 2023

يهدف البحث إلى التعرف على إطار الكفاءة الصادر عن IIA)) (مكون الأداء-عنصر التخطيط للمهمة)، حيث نشأت الحاجة؛ لمعرفة مدى التزام التدقيق الداخلي في عينة البحث بإطار الكفاءة الصادر عن (IIA) وتتلخص مشكلة البحث، من خلال عدم التزام التدقيق الداخلي لعينة البحث بمكون الأداء وعناصره، يضعف من تحسين جودة أدائه، كما أنّ ضعف أداء التدقيق الداخلي مما أدى إلى زيادة الفساد المالي، والاداري في الهياكل التنظيمية المختلفة للدولة، وبيان أهمية عناصر مكونات إطار الكفاءة في تحسين جودة التدقيق الداخلي، والارتقاء بواقع التدقيق التقليدي الى الواقع المهني الحديث في عينة البحث؛ من خلال الالتزام بمكونات وعناصر الاطار؛ ولغرض تحقيق أهداف البحث تم تصميم استبانة من عدة محاور تضمنت العديد من الاسئلة التي وجهت الى العاملين في مجتمع وعينة البحث وهم من المدققين الداخليين، وبعض الاختصاصات الأخرى العاملين في قسم التدقيق الداخلي، والاقسام التي لها علاقة مع التدقيق الداخلي؛ بهدف إثبات فرضيات البحث في التزام التدقيق الداخلي بمكون الأداء؛ لتحسين جودة أدائه، واثبات فرضيات الارتباط، والتأثير بين متغيرات البحث. وتوصل الباحث إلى جملة من الاستنتاجات أهمها أنّ الالتزام بمكونات إطار الكفاءة بشكل عام، ومكون الأداء وعناصره بشكل خاص يُحسًن من جودة أداء التدقيق الداخلي في الوحدة الاقتصادية عينة البحث، كما قدم الباحث مجموعة من التوصيات وأهمها ضرورة مواكبة التطورات التي طرأت على التدقيق الداخلي، والعمل على تفعيل مكونات وعناصر إطار الكفاءة، ومنها مكون الأداء (عنصر التخطيط للمهمة) لعينة البحث؛ لغرض تحسين جودة أداء التدقيق الداخلي
التنظيم القانوني لمهنة الطب في العراق القديم ضمن شريعة حمورابي
Authors:   جامعة ديالى – كلية العلوم الاسلامية, ابراهيم صالح عمار
Published: January 2023

اختصت الحضارة العراقية القديمة طيلة فتراتها التاريخية إلى الميل الطبيعي للتقنين حتى صارت علامة مميزة لنهجها الفكري ,وتميزت نضجها ومعالجتها لكثير من القضايا التي كانت سائدة آنذاك , ومنها مهنة الطب التي كانت من المهن المرموقة في المجتمع العراقي القديم , إذ كان الأطباء يمثلون تنظيما مهنيا ضم الكثير من الاختصاصات الطبية , ونتيجة لأهمية هذه المهنة جعلت المشرع حمورابي يخصص لها قسماً من تشريعاته ضمن المواد القانونية الخاصة بمهنة الطب , والذي يعد أول قانون في العراق القديم ينظم مهنة الطب ويوضح علاقة الطبيب بالمريض , من خلال تحديد أجور العلاج والعمليات الجراحية وما يترتب على الطبيب من عقوبات جزائية في حالة تقصيره في عمله وفق انتماء المريض لطبقته الاجتماعية , ولقد تطور علم الطب في العراق القديم في الألف الثاني ق.م وخير دليل على ذلك ما جاء في قانون حمورابي الذي ميز بين الطبيب والجراح والبيطري وحدد أجور كل منهم , ومن هنا تأتي إشكالية دراسة البحث على النحو التالي : كيف نظمت شريعة حمورابي أجور الطبيب وما هو المعيار الذي تم اعتماده في ذلك؟ وماهي المسؤولية الجزائية تجاه الطبيب المقصر في مهنته ؟
تأثير التغذية الراجعة الخارجية في تعلم بعض المهارات الهجومية بكرة السلة لطالبات الأول المتوسط – محافظة ديالى
Authors:   كلية بلاد الرافدين الجامعة, مهدي قدوري رافد , جاسم حنين ,   كلية بلاد الرافدين الجامعة
Published: January 2023

ان من أهداف بحثنا هو معرفة أثر المعلومات التي تعطى للمتعلمين على تعلم بعض المهارات الهجومية بكرة السلة لطالبات الأول المتوسط – محافظة ديالى. واستخدم الباحثان المنهج التجريبي لملائمته مشكلة البحث ، وتم اختيار عينة البحث بالطريقة العمدية والعينة: طالبات الصف الأول المتوسط وبعمر من (12-13) سنة في مدرسة متوسطة أبن النديم للبنات محافظة ديالى وعدهم (32) طالبة للعام الدراسي (2021-2022) بعد استبعاد الطالبات المشاركات بالتجربة الاستطلاعية والطالبات اللاتي يزيد عمرهن عن (13) سنة ، واصبح عدد طالبات عينة البحث (20) طالبة . وتم تقسيمهم بطريقة الأرقام الفردية والزوجية على قسمين بالتساوي وبواقع (10) طالبة لكل قسم وقد بلغت نسبتهم من المئة .5)62 %) من اصل مجتمع البحث. وقد انهى الباحثان ما مطلوب من مفردات الباب الثالث قمنا باستخدام الوسائل الاحصائية لمعالجة الارقام احصائياً للحصول على النتائج بعدها طرح نتائجنا للمناقشة. ثم قام الباحثان بطرح نتائجهم التي توصلوا اليها باستخدام التغذية الراجعة الخارجية من الطالبات وبتوجيه علمي من الباحثين قد ساهم بشكل إيجابي في تحسين وتعديل السلوك الحركي في أداء المهارات الهجومية بكرة السلة (المناولة والتصويب والطبطبة) للمجموعة التجريبية وبمستوى أفضل من المجموعة الضابطة التي تطورت بشكل بسيط .
Single CDBA-Based Multifunction Filter Design
Authors: Gokcen Ahmet , Karacan Ihsan
Published: January 2023

In this study, we proposed a second-order multifunction filter topology based on a current differencing buffered amplifier. With the proposed topology, five filter functions can be realized. Sensitivity and non-ideal state analyses of the proposed circuit have been performed. In addition to the proposed second-order multifunction filter topology, the third-order quadrature oscillator circuit was operated as the application circuit. In both circuits, the theoretical work and simulation results are in compliance. The proposed design has potential in the medical device design field.
Psychosocial aspects of youth suicide: identifying social representations of health and education professionals from bonfim/mg
Authors: De Melo Dias Ana Luiza , Naiff Luciene
Published: January 2023

In view of the proportion and growth of suicide rates among Brazilian youth, studies that contribute to the expansion of the understanding of death by self-injury in these age groups and to better deal with the issue in practice are becoming increasingly relevant. Thus, a qualitative case study was carried out on theme/category-based content analysis in the light of the Theory of Social Representations with the objective of identifying social representations of young people's suicide by health and education professionals. The study was carried out through in-depth and semi-structured interviews carried out online with professionals from the city of Bonfim/MG, already considered the city with the highest consumption of tranquilizers in Brazil. Through the data, it is considered that it was possible to identify differences between the social representations of general suicide with those of young people, indicating the existence of social representations of young people's suicide by education and public health professionals in the city of Bonfim. Therefore, substance abuse, relationships, psychic pain, and immaturity are considered at the most central core of the social representations of youth suicide. Being self-mutilation and the internet the most recent topics that touched the discussion about the young person's death by self-injury. Through the results, medicalization is questioned as a mental health strategy institutionalized by the municipality and the possible effects of this on the way youths deal with their issues. It examines how much a stigmatized perception of a youth can impact the treatment of the subject from the perspectives that professionals have. Furthermore, the prevention of the suicide demands psychosocial contributions, requiring the involvement of economic sectors and social protection strategies. Being the area of education with its professionals a possible area of prevention of suicide of young people.
La salud en la transversalidad del conocimiento educativo
Authors: De Morais Silva Andreza , Couto de Almeida Natalia , Chalegre de Freitas Vera Lucia
Published: January 2023

La salud en el campo educativo es tratada como un tema transversal porque se encuentra en los diferentes componentes de las asignaturas de la matriz curricular. Así, es necesario trabajar la salud en los más variados aspectos, desde la comprensión de las patologías hasta la ejecución de actitudes y hábitos cotidianos, que, en consecuencia, posibilitarán una mejor calidad de vida. Comprender la importancia de dialogar con el tema de la salud en las escuelas para reflexionar sobre actitudes y acciones coherentes con el pensamiento de una mejor calidad de vida. La constitución de este objeto de estudio abarca el campo de investigación Salud en la Escuela y sus desafíos, visto desde el pensamiento transversal y tiene como presupuesto teórico los fundamentos de las Directrices Curriculares Nacionales (DCN), los Parámetros Curriculares Nacionales (PCN) y el Común Nacional. Currículo Base (BNCC). Tanto los PCN como el BNCC se refieren a los DCN. En el contexto de las PCN, el concepto de salud varía mucho de décadas pasadas, y puede significar la ausencia de enfermedades, el bienestar que permite pensar, planificar, realizar, y también puede representar una condición mental y física. Por tanto, en el ejercicio de vivir las experiencias de la realidad cotidiana con salud versus enfermedad, es necesario buscar soluciones, resoluciones de interrogantes intrínsecos al momento formativo que vive el ser humano. La transversalidad es el fundamento de estas posibilidades, ya que actúa en la compartición de una enseñanza dinámica y eficiente. Estos van más allá del ámbito educativo, sino de la vida misma en las particularidades más complejas.
A STUDY ON EMPLOYEE RETENTIONS AND ITS STRATEGIES
Authors:   Department of Information technology, SCSVMV, Kanchipuram, GOMATHY Dr. C. K
Published: January 2023

Employee retention is an important challenge faced by Indian corporate. Many research studies have shown that there is enormous requirement for trained professionals across Global, which has resulted in leaving the organization in search of greener Territory. Organization in today's contest don't want to drop their employee due to changing economy, growing rivalry and dearth of capable employee as this would turn affect their Bottom line significantly. So it add shaped the necessity for crafting valuable retention plan. The present study, therefore, aims at examining the factors responsible for employee. Employee retention is a process In which the employees are encouraged to remain with the organization for lifetime or maximum period of time. It is a strategic tool for the success of the firm. Keywords: Employees, Employee Retention, Management Deportment, Retention Strategies
EFFECT OF BANK INDONESIA SHARIA CERTIFICATES, DOMESTIC INTEREST RATES AND RUPIAH EXCHANGE RATES ON INDONESIA SHARIA STOCK INDEX (ISSI)
Authors: Nisa Fidian , Azzahra Khoirunnisa
Published: January 2023

This study aims to determine the effect of Bank Indonesia Syariah Certificates (SBIS), Domestic Interest Rates and Rupiah Exchange Rates on the Indonesian Syariah Stock Index (ISSI) during the 2016 – 2020 period, which obtained as many as 60 data in this study. The sampling technique used in this study is non-probability sampling, namely by using saturated sampling, where all members of the population are used as samples. The method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing by using the EViews version 10 for Windows. The results showed that the data met classical assumptions such as normal distribution data, there was no multicollinearity, no heteroscedasticity and no autocorrelation. From the results of the partial hypothesis, Bank Indonesia Syariah Certificates (SBIS) and Domestic Interest Rates have an influence on the Indonesian Syariah Stock Index (ISSI). Meanwhile, the Rupiah Exchange Rate has a negative effect on the Indonesian Sharia Stock Index (ISSI). Based on the results of the hypothesis simultaneously shows that Bank Indonesia Syariah Certificates (SBIS), Domestic Interest Rates and Rupiah Exchange Rates have an influence on the Indonesian Syariah Stock Index (ISSI).
TAXPAYER COMPLIANCE ON MOTOR VEHICLES IN THE COVID-19 PANDEMIC
Authors: Arsyil Abyan , Wiralaga Harya Kuncara , Pratama Aditya
Published: January 2023

Given the importance of the role of the community to pay taxes in their participation in bearing state financing, citizen awareness is required to fulfill their state obligations. Apart from awareness as citizens, most people do not fulfill the obligation to pay taxes, especially in the Central Jakarta City area. This study aims to determine the effect of perceptions of ability to pay tax rates, tax payment methods and tax sanctions on taxpayer compliance in paying motor vehicle taxes. This research was conducted at the Central Jakarta City SAMSAT Office. The number of samples in this study were 234 respondents with the sampling method using the random sampling method. Collecting data in this study using quantitative techniques through questionnaires. The data analysis technique used in this research is multiple linear regression. The analysis used in this study uses IBM SPSS version 24.0. Based on the results of the analysis, it can be seen that ability to pay tax rates and tax payment methods have no significant effect on taxpayer compliance, while tax sanctions have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes at the Central Jakarta City SAMSAT Office.
THE EFFECT OF SHOPPING LIFESTYLE AND FASHION INVOLVEMENT ON IMPULSE BUYING BEHAVIOR
Authors: Pratiwy Ayu Askha , Siregar Onan Marakali
Published: January 2023

Impulse buying is a buying decision by consumers spontaneously shortly after seeing a product offer, nowadays people are increasingly making impulse purchases because of their lifestyle, especially in fashion products. Retailers must understand the phenomenon and study the factors causing it so as to be able to maximize it, to be able to attract consumers to make impulse buying. This study aims to determine the effect of shopping lifestyle and fashion involvement on impulse buying behavior. The form of this research is quantitative research with an associative approach. The population in this study were consumers of Delipark Mall Medan with a sample of 100 people. The data collection technique was carried out with primary data with questionnaires through google form. The results of this study indicate that shopping lifestyle and fashion involvement have a significant effect on impulse buying behavior. In simultaneous testing, the shopping lifestyle and fashion involvement variables have a simultaneous effect on impulse buying behavior, with the magnitude of the relationship between the Shopping Lifestyle and Fashion Involvement variables on the Impulse Buying Behavior variable of 0.561, with a fairly close category. While the remaining 30% is influenced by other variables beyond this study.
EFFECT OF WORK LIFE BALANCE AND WORK ENVIRONMENT ON EMPLOYEES JOB SATISFACTION IN THE NURSING DEPARTMENT AT MITRA SEJATI GENERAL HOSPITAL MEDAN
Authors: Wulandari Audrey , Dirbawanto Nana Dyki
Published: January 2023

This study aims to determine and analyze the effect of work-life balance and the work environment on employee job satisfaction in the nursing department of Mitra Sejati General Hospital Medan. This study uses an associative research method with a quantitative approach. The study population was 530 staff from Mitra Sejati General Hospital in Medan. Research sample consist of 85 nurses which obtained by purposive sampling. Direct distribution of a Likert-scaled questionnaire is used for data collection. The method of data analysis utilized an instrument test of validity, reliability, a classical assumption test, and a hypothesis test utilizing multiple linear regression analysis assisted by SPSS version 25. Based on the findings of the study, the work-life balance variable has a partial effect on job satisfaction, as indicated by t-statistic 4,447 > t-table 1,633. As indicated by the value of t-statistic 3,242 > t-table 1,633, the work environment variable has a partial effect on job satisfaction. Based on simultaneous testing, work-life balance and work environment has a simultaneous influence on job satisfaction variable with a value of F-statistic 7,277 > F-table 3,11, a R value of 0,588 and an Adjusted R Square value of 33%, while the remaining 67% is influenced by other factors not examined in this study.
EFFECT OF TEAM WORK AND FINANCIAL COMPENSATION ON EMPLOYEE PERFORMANCE AT CV. BIN HAM MANDAILING NATAL
Authors: Nurfatimah  , Mardhiyah Ainun
Published: January 2023

This study aims to determine and analyze how the influence of team work and financial compensation on employee performance at CV. Bin Ham Mandailing Natal. This study uses the associative method with a quantitative approach. The sample in this study were all employees of CV. Bin Ham Mandailing Natal as many as 35 respondents. The data analysis method used is validity and reliability test, classical assumption test, multiple linear regression analysis test, hypothesis test through T test and F test, and coefficient of determination test. Based on the results of the study, it was discovered that the Team Work had a partial effect on employee performance, this was evidenced by the value of Tstatistic (3,659) > Ttable (2,036). While the financial compensation variable has a partial effect on employee performance, this is evidenced by the value of Tstatistic (3,464) > Ttable (2,036). Based on simultaneous testing, the employee performance variable has a simultaneous effect on Team Work and financial compensation with the Fstatistic 19,352 > Ftable (3,294), and the R value is 0,740 and the Adjusted R Square in this study is 0,547 while the remaining 45,3% influenced by other factors beyond the study.
ANALYSIS OF LOCAL TAXES AND REGIONAL LEVIES CONTRIBUTIONS TO REGIONAL ORIGINAL REVENUE IN KEBUMEN REGENCY
Authors: Firdawati Alya , Astutik Erni Puji
Published: January 2023

Local taxes and regional levies are a source of income for regional revenue (PAD). This study describes the contribution of local taxes and blood levies to regional revenue. This study aims to determine the growth of Local taxes and Regional Levies, determine the contribution of Local tax revenues and the contribution of Regional Levy revenues in Kebumen Regency in 2018-2020. The method used in this research is descriptive research with secondary data types obtained from published data, library materials, literature and previous research. This study uses growth and contribution analysis. The findings reveal that Regional Original Revenue is very dependent on Tax and Levies revenues. In 2018-2020, local tax growth averaged 4,64%. For the average tax contribution of 26,30%, while the average contribution of regional levies is 8,67%.
RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE IN THE PURWOREJO DISTRICT BUDGET REALIZATION REPORT FOR 2017-2020
Authors: Lestyaningrum Lilis , Khabibah Nibras Anny
Published: January 2023

This study aims to determine the financial performance of Purworejo district in 2017-2020 by using the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of regional dependence, the ratio of effectiveness, and the ratio of efficiency. This is a qualitative research using secondary data taken from the official website of Purworejo district, namely https://purworejokab.go.id. The findings highlight that the financial performance of Purworejo Regency is still lacking when seen from the ratio of the degree of fiscal decentralization, the ratio of regional financial independence is still very low, the Regional Dependency Ratio is still very high. However, the Effectiveness Ratio has been very effective, and the Efficiency Ratio has also been efficient.
CUSTOMER PERCEPTIONS OF BANK SYARIAH INDONESIA MAGELANG SUDIRMAN SUB-BRANCH OFFICE FOR TELLER TRANSACTION SERVICES USING DIGITAL SYSTEMS
Authors: Setiawan Dicky , Bharata Risma Wira , Setyawan Supanji
Published: January 2023

The aim of this study is to uncover the phenomenon underlying the slow growth and development of Bank Syariah Indonesia (BSI) customers in Magelang Sudirman Sub-branch Office. As such, the facts obtained will be more meaningful and can be used as a basis in developing Indonesian Islamic banking operations. The data analysis technique used is descriptive qualitative-interpretive conducted by controlled interviews through questionnaires. The population in this study were Magelang Sudirman Sub-branch Office customers in the Magelang area, Meanwhile, the sample in this research were Magelang Sudirman Sub-branch Office customers who deposit funds and/or borrow funds from Bank Syariah Indonesia Magelang Sudirman Sub-branch Office. Based on the results of research conducted, most of the informants stated that functionally digital teller services are very effective and make it easier for customers to carry out all types of banking transactions, because they are easy and fast to access.
ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET OF MAGELANG REGENCY
Authors: Utami Triane Vera , Astutik Erni Puji
Published: January 2023

This research aims to describe the targets and realization of the Regional Revenue & Expenditure Budget in the Magelang Regency Government. Research using a qualitative narrative approach was chosen in this essay to state the targets and realization of the Magelang Regency Government's Regional Revenue & Expenditure Budget. The results of the research on targets & realization of the Regional Revenue & Expenditure Budget (APBD) of Magelang Regency for the period 2016 to 2018 show that Magelang Regency's regional income has not been relatively good & effective in realizing its income. The level of realization of spending in the Magelang Regency Government has started relatively well in realizing it.
THE URGENCY OF LEGAL PROTECTION AGAINST THE IMPLEMENTATION OF ELECTRONIC INFORMATION TECHNOLOGY-BASED MEDICAL RECORDS IN REGULATION OF THE MINISTER OF HEALTH OF THE REPUBLIC OF INDONESIA NUMBER 269 OF 2008
Authors: Hutabarat Dany Try Hutama , Zebua Rusti , Sitorus Rini Andriani , Subakti Febby Andriana , Ramadhani Hikmah , Mangunsong Juliana , Nduru Firma , Alfah Gusthi Sulistio , Pasaribu Julio Calvin Dheo , Malau Rado Maruli , Anhar Ibnu , Sahdan Patria
Published: January 2023

Indonesia is a country that until now has not have a single law laws specifically regulating the protection of personal data. Lately there have been many cases in the community regarding the misuse of personal data. Especially with the increasingly easy public access to the internet so that the misuse of personal data through electronic media will spread quickly. In the field of health services, the patient's personal data cannot be separated from the possibility of abuse. It would be even more dangerous if the personal data is a trace of the patient's medical record which is indeed highly confidential. The use of Information and Communication Technology (ICT) in health services aims to improve access, efficiency, effectiveness, and quality of medical processes that involve medical service organizations in hospitals, clinics, health centers, medical practitioners both doctors and therapists, laboratories, pharmacies, insurance also involving patients as consumers. However, in the process of service using the E-health program, it will collect a number of consumer personal data which is sensitive personal data and lead to new legal issues, namely the extent to which the health service provider can protect patient personal data can be accessed, disseminated more easily through the progress of ICT. So far, the existing regulations have not provided maximum protection for patient personal data because the arrangements are still sectoral and are scattered in several laws and regulations.
THE ROLE OF NAGAN RAYA’S REGIONAL DEVELOPMENT PLANNING AGENCY IN INFORMATION DISCLOSURE AND COMMUNICATION TO THE PUBLIC TO ACHIEVE GOOD GOVERNANCE
Authors: Ariansyah Dodi , Maulida Desi
Published: January 2023

Good governance has long been practiced by all parties, including the government and society. However, many people do not understand the concept of governance. Returning government control to the people to create an open and participatory government. One of the efforts to make it happen is transparency or disclosure of information to the public. This study aims to determine the efforts of Bappeda Nagan Raya in realizing good governance. This study uses a qualitative method. The types of data used are primary data and secondary data. The focus of this research is 1) participation, 2) transparency, and 3) accountability. Data was collected through interviews, observation, and documentation. The results of this study indicate that Bappeda Nagan Raya has reflected a good government by applying the principles of transparency, accountability and community participation, namely by providing information about government actions, and is responsible for explaining to the public, for example, the reasons behind the action, the form of action and the time and place of action. how to take action, must be available to stakeholders and the wider community. This is not without obstacles, one of the obstacles faced by Bappeda Nagan Raya is the lack of human resources who are fluent in technology. However, there have been efforts as a step to ensure the disclosure of public information during this pandemic, such as providing information through social media or websites that in fact can be accessed by everyone, but not all people understand technology.
THE EFFECT OF WORK MOTIVATION, WORK ENVIRONMENT, AND COMPENSATION ON EMPLOYEE PERFORMANCE AT BANK BTN MEDAN BRANCH OFFICE
Authors: Pangabean Sesylia Natali Br , Dirbawanto Nana Dyki , Siregar Onan Marakali
Published: January 2023

This study aimed to assess the impact of employee motivation, work environment, and remuneration on performance at the Bank BTN Medan Branch Office. This study employs quantitative methodologies and utilizes 40 employees as samples. The sampling is determined by saturation sampling. A questionnaire with a Likert scale is distributed directly to respondents to collect data. Instrument test of reliability and validity, classical assumption test, and hypothesis test utilizing multiple linear regression analysis and SPSS. The findings revealed that work motivation, work environment, and salary had a significant and positive impact on the performance of Bank BTN Medan Branch Office personnel, either partially or simultaneously. The effect obtained was on the value of 75.7%, means that work motivation, work environment, and compensation received have a significant influence on the performance of its employees, although it is necessary to increase certain aspects so that the increase will also improve and enhance the performance of the employees of the Bank BTN Medan Branch Office.
THE INFLUENCE OF STORE ATMOSPHERE ON CONSUMER PURCHASING DECISIONS AT THE EIGER STORE
Authors: Iqbal Khairul , Siregar Onan Marakali
Published: January 2023

This study seeks to explore how Store Atmosphere influences consumer purchase decisions on Eiger Store Setia Budi, Medan. This study's population consisted of customers of the Eiger Store Setiabudi Medan. The samples taken were 96 respondents. The data was obtained by distributing the questionnaires. Data analysis was done by Simple linear analysis and instrument tests in the form of validity, reliability, and classical assumption tests in the form of normality and heteroscedasticity tests, as well as hypothesis testing utilizing the T test and coefficient of determination test. According to the findings of this study, the Store Atmosphere has a positive and significant influence on purchasing decisions. This is evident from the 0,540 value of the regression coefficient for the variable Store Atmosphere (X). The t value of the Store Atmosphere (X) variable was 6,299 with a significance level of 0,000, as determined by researchers using a partial test (T-Test) to test the null hypothesis. The value of t table (df = 96 - 2) is 1,985, therefore t statistic > t table (6,299 > 1,985) and it can be concluded that the Store Atmosphere variable has a significant influence on purchase decisions, as indicated by the significant value 0,000 < 0,050.
INCREASING STUDENT LEARNING OUTCOMES IN SOCIOLOGY THROUGH MIND MAPPING METHOD
Authors: Arini Yeni
Published: January 2023

This study aimed to investigate the impact of the Mind Mapping approach on the learning outcomes of seventh-grade students at SMP Negeri 8 SBI Yogyakarta throughout the 2020/2021 academic year. This is a pre-experimental study with a One-Group Pretest-Posttest Design. Using observation, tests, and documentation to collect data. The data analysis process involved descriptive and inferential analysis. The participants in this study were seventh-grade SMP Negeri 8 SBI Yogyakarta students. The results indicated that the learning outcomes of seventh-grade students prior to utilizing the Mind Mapping approach were 66 and after using the Mind Mapping method they were 81,2. This figure demonstrates that the Mind Mapping approach has an effect on the learning outcomes of seventh-grade Sociology students at SMP Negeri 8 SBI Yogyakarta, and the results of the hypothesis test (t-test) indicate a significance level of 0.000; therefore, hypothesis h1 is accepted. On the basis of the foregoing research findings, it can be concluded that the Mind Mapping approach has an effect on the learning outcomes of Sociology students in seventh grade at SMP Negeri 8 SBI Yogyakarta.
URGENCY OF INSURANCE AGENT'S LEGAL RELATIONSHIP WITH INSURANCE COMPANY
Authors: Suarthini Ni Made , Priyanto I Made Dedy
Published: January 2023

This research aims to discover about and comprehend the legal framework that underpins the partnership between insurance agents and insurance companies. The research method used is a type of normative legal research. The type of approach used is a statutory approach and a conceptual approach. The laws used are the Civil Code, the Commercial Code, the Insurance Law and POJK.05/2013 concerning Insurance Products and Insurance Marketing. The results of this study revealed that the legal basis for the relationship between insurance agents and insurance companies is not expressly regulated in the Civil Code, Commercial Code, Insurance Law and Financial Services Authority (OJK) Regulations. The Insurance Law only provides a definition of insurance agents and insurance companies. As such, the legal relationship between insurance agents and insurance companies is not regulated. As a legal basis, the relationship between the insurance agent and the insurance company lies in the agreement made by the agent with the company. Thus, the agreement becomes the legal basis for the relationship between the insurance agent and the insurance company. Meanwhile, the legal relationship between an insurance agent and an insurance company is a contractual relationship or a relationship that is bound in an agreement.
CROSS-BORDER MERGERS AND ACQUISITIONS INFLUENCE OF A COMPANY ON WORKFORCE CONTINUITY
Authors: Hadinata Ina Putri Andreana , Utari Anak Agung Sri
Published: January 2023

The rapid development of multinational companies around the world makes economic progress between countries also get good opportunities supported by processes or mechanisms for a company to always develop and boost its company to become bigger and reach all lines of society, inseparable throughout the world. Therefore, the projected scheme of Mergers and Acquisitions of companies against other companies by reaching companies outside their home country or commonly known as Cross Border Mergers and Acquisitions is widespread. However, behind the processes and mechanisms, there are impacts that must also be considered by a company resulting from the process, namely regarding the continuity of the workforce and employees. The method used in this study is a normative legal research method with specific reference to Indonesian laws and regulations, but still within the scope of discussion of multinational companies on companies from other countries. In this case referring to companies in Indonesia, this method is used as the objective to answer the problems being faced in order to find a proportional solution from the problem. From the results of this study, it can be concluded that the process and mechanism of Cross Border M&A can be carried out but also must pay attention to the legal rules in force in the country of the company that will be merged or acquired so that the company is responsible for any impacts that occur, especially the impact on workforce and employees concerned in order to create a good work system and support for all.
Effect of Supplementation Yeast Fermented Acacia mangium Leaf in Diets on Growth Performance, Carcass Quality, and Haematology of Climbing Perch (Anabas testudineus)
Authors: Nalinanon Warrapong
Published: January 2023

A total of 360 juvenile Anabas testudineus of mean weight (2.88 ± 0.02 g/fish) were randomly distributed in triplicate of 20 fish per tank. Acacia mangium leave meal (AM) and yeast-fermented Acacia mangium leave meal (FAM) were used at 0, 2.5, 2.5, 5, 7.5, and 10 % supplemental in the experimental diets. They were fed for 12 weeks to A. testudineus fingerling stocked in 18 plastic tanks (200 liters) set up to recirculation system. Results indicated that the final body weight, weight gain, FCR, SGR, and PER were the best in treatment 4 (FAM 5.0%), significantly different (P < 0.05) from other FAM and AM treatments. There was no significant difference (P > 0.05) in HSI, FR, VSI, L*, a*, and b* across the test diets. The hematological indices' result showed no significant difference(P > 0.05) in hematocrit and red blood cells among the experimental groups. However, the thrombocyte and lymphocyte were significantly different (P < 0.05) in experimental diets FAM 5.0% and FAM 7.5% compared to AM 2.5%, FAM 2.5%, and FAM 10%. The study showed that the inclusion of yeast-fermented Acacia mangium leave meal (FAM) at 5% had the best-enhanced growth performance and feed utilization without any adverse effect on the fish carcass quality and hematological indices.
The Effect of Acacia mangium Leaf Feed on Apparent Metabolizable Energy, Growth Performance, and Carcass Composition of Broiler Chickens
Authors: Lerdsuwan Saichon , Nalinanon Warrapong , Pisuttharachai Duangjai
Published: January 2023

The experiments were conducted to determine the apparent metabolizable energy of Acacia mangium leaf meal (AMLM) and the effect on growth performance and carcass composition of broiler chickens (Arbor acres). Twenty-four broiler chickens at the age of 24 days were divided into 2 groups with four replications of two chickens raised individually in a cage. The apparent metabolizable energy of AMLM-feeding chicken was 2,359.90 kcal/kg. Experimental diets consisted of AMLM 0%, 2.5%, 5%, 7.5%, and 10% feeding for 161 one-day-old unsexed broiler chickens and were randomly assigned to five groups with four replications of eight chickens in a completely randomized design. Feed and water were offered ad-libitum throughout the experimental period. At the age of 45 days, 2 broilers per replicate were slaughtered, and the carcass was determined. The results indicated that broiler chickens fed AMLM diets were not significantly different in weight gain, average daily gain and feed intake compared to the control diet (P>0.05). But chickens fed AMLM had decreased feed conversion ratio than the control (P<0.05). In addition, broiler chickens fed AMLM diets were not significantly different in all carcass composition parameters compared to the control diet (P>0.05). It is concluded that the AMLM contained 10% in diets does not affect broiler chickens' growth performance and carcass composition.
ปัจจัยที่มีอิทธิพลต่อการให้บริการธนาคารกรุงไทยในเขตจังหวัดสกลนคร เพื่อสร้างความสัมพันธ์ที่ดีต่อการให้บริการของธนาคาร
Authors: พอกเพิ่มดี วลัยลักษณ์ , เมตตะธำรงค์ จักเรศ , อุปปิง เพชรไพรริน , ไชยชนะ ชารินี
Published: January 2023

การวิจัยมีวัตถุประสงค์เพื่อ 1) เพื่อศึกษาปัจจัยส่วนประสมทางการตลาด คุณภาพการบริการ และพฤติกรรมผู้บริโภคที่มีผลต่อความพึงพอใจต่อการให้บริการธนาคารกรุงไทยในเขตจังหวัดสกลนครและ 2) เพื่อศึกษาอิทธิพลทางตรงและทางอ้อมที่มีผลต่อความพึงพอใจต่อการให้บริการธนาคารกรุงไทยในเขตจังหวัดสกลนคร กลุ่มตัวอย่างคือ จำนวนลูกค้าที่มีบัญชีกับธนาคารกรุงไทยในจังหวัดสกลนครทั้ง 8 สาขา จำนวน 400 คน เครื่องมือที่ใช้คือแบบสอบถาม ดำเนินการวิเคราะห์ข้อมูลด้วยวิธีการ PLS-SEM ซึ่งเป็นการวัดความสัมพันธ์ของตัวแปร ผลการวิจัยพบว่า ปัจจัยที่มีอิทธิพลต่อการให้บริการธนาคารกรุงไทย ประกอบด้วย ส่วนประสมทางการตลาด คุณภาพการบริการ พฤติกรรมผู้บริโภค และความพึงพอใจของผู้บริโภค ผลการศึกษาอิทธิพลทางตรงและทางอ้อมที่มีผลต่อความพึงพอใจต่อการให้บริการธนาคารกรุงไทยในเขตจังหวัดสกลนคร โดยใช้แบบจำลอง Outer และ Inner model ซึ่งโมเดลที่ทดสอบมีความเที่ยงตรงและมีความน่าเชื่อถือ ผลการวิเคราะห์อิทธิพลทางตรงและทางอ้อมมีดังนี้ ปัจจัยที่มีอิทธิพลทางตรงต่อความพึงพอใจต่อการให้บริการธนาคารกรุงไทยในเขตจังหวัดสกลนคร เพื่อสร้างความสัมพันธ์ที่ดีต่อการให้บริการของธนาคาร ได้แก่ ส่วนผสมการตลาด คุณภาพบริการ และพฤติกรรมผู้บริโภค และปัจจัยที่มีอิทธิพลทางอ้อมต่อความพึงพอใจต่อการให้บริการธนาคารกรุงไทยในเขตจังหวัดสกลนคร เพื่อสร้างความสัมพันธ์ที่ดีต่อการให้บริการของธนาคาร ได้แก่ ส่วนผสมการตลาด และคุณภาพบริการ
Cashless Economy: The Behavior of Using E-payment in Thailand
Authors: Septech Jassada , Socatiyanurak Motree , Socatiyanurak Vorapol
Published: January 2023

This research article aims to study the behavior of using e-payment in Thailand, examining the financial factors of: 1) stepping into Thailand's cashless society, 2) people's perceptions of a cashless society, and 3) financial forecasting. In the research, Part 1 results indicate that Thailand is experiencing a growing behavior of using e-payment due to the continuous growth of payment channels through various payment systems and channels. According to the period from 2010 to 2021, a significant leap forward in this regard has been witnessed.  Thus, Thailand is likely to transition from a cash-based society to a cashless society. This situation agrees with research by Thomas et al. [1]. In the current research, Part 2 results describe a study of 2,800 respondents from 2015 to 2019 and the effects of this behavior of using e-payments. Exchange and payment all come from consumer decision-making behavior. Since financial technology, or Fintech, is now part of the direction of the development of a cashless society in Thailand, the adoption and use of technology is, therefore, an important factor. The important internal factors include Performance Expectancy, Effort Expectancy, Social Influence, etc., which are consistent with and related to the behavior of using e-payment.  From this research, it was concluded that the factors related to the transformation towards the behavior of e-payment in Thailand are the following: 1) personal factors, i.e. gender, age; 2) factors affecting decision-making; 3) factors of acceptance and use; and 4) technology adoption, all of which are factors that correlate with e-payment behavior.
The Global Financial Crisis, Risk Management and Social Justice in Islamic Finance
Authors: Hassan M. Kabir , N. Kayed Rasem
Published: January 2023

The most salient values of the Islamic financial system are fairness and socio-economic justice. The exuberance of Islam’s uncompromising commitment to the well-being of humankind goes beyond its caring for existing generations to ensuring a sustainable future for generations to come. This is evident by giving utmost priority to the environment and preserving earth’s valuable–yet limited–endowments and resources, and by limiting public borrowings to available resources hence freeing future generations from the burden of debt. The Islamic system of production and finance based on profit-and-loss sharing (PLS) is more efficient and equitable in distribution of wealth and income. Allocation of funds under risk sharing will be based on the viability and expected profitability of the proposed entrepreneurial undertakings rather than on the creditworthiness of competing entrepreneurs. Furthermore, risk sharing offers both entrepreneurs and investors incentives to be truly engaged in productive economic activities, wherein entrepreneurs will be encouraged by the prospect of seeing their ideas transformed into business entities, and financers will be obliged to assess the risk involved more cautiously, and effectively monitor the use of funds by the entrepreneurs. The appropriate implementation of such partnership contracts increases the likelihood of business success, injects more discipline into the financial market by reducing excessive lending, and ultimately will have positive implications for the socio-economic well-being of society at large.
Value Co-Creation in Shari'ah-Compliant Banking: A Saudi Arabian Case Study
Authors: A. Paton Robert , R. Jan Samer , S. Al-Rajhi Khalid
Published: January 2023

This paper argues that Shari'ah-compliant Islamic banking is essentially a value co-creation business model that illustrates attributes associated with the emerging service-dominant logic paradigm. The underpinning Shari'ah philosophy of minimising ‘usage’ of one party by another results in the sharing of profit, losses, risk and the promotion of interest-free principles. Islamic banks that follow Shar  ah traditions endeavour to co-create value with their business and corporate customers in a manner that would resonate with the proponents of service-dominant logic. The authors argue that Shari'ah-compliant business models may be more appropriate for today’s volatile and socio-economic climate, evidencing their potential via business case examples. Shari'ah-compliant Islamic financing, such as sukuk (Islamic bonds), istisna' (construction finance), murabahah (commodity trade finance), mudarabah (finance trusteeship), musharakah (joint venture) and ijarah (Islamic leasing), is generally based on a business relationship and partnership approach. Such approaches are now gaining popularity and offer those engaged in service exchange the opportunity to co-create value or at least mutual benefit.
The Islamic Economic System From a Normative Point of View Design Based on Questionnaire Tool
Authors: AOUISSI Amine
Published: January 2023

This research aims to propose a normative Islamic economic system. By first presenting the most critical elements that should be available in building the Islamic economic system. Then the elements by which the latter controls the economic activity. Finally, it checks the provisions and controls that govern those elements and the relationships between them using the normative economic approach.

Research question: how should the normative structure of the Islamic economic system be? Therefore, it can be, in practice, ensuring justice, equality, and well-being for all members of society.

The research begins by looking for some value judgments that contribute to building a general conception of the best form of the Islamic economic system. The answer comes from a group of Islamic economic experts across some countries of the Muslim world, where answers draw a normative picture of the Islamic economic system.

The research highlights the importance of providing an appropriate alternative to conventional economic systems through a normative Islamic economic system.

The researcher believes that this alternative is able, on the one hand, to achieve sustainable development by ensuring justice (equal opportunities principle) and equality. By integrating economically marginalized groups (economic inclusion principle), and the well-being of all members of society (through wealth creation). On the other hand, it can eliminate many negative economic phenomena, such as unemployment, inflation, and corruption.
Studi Ekperimental Kuat Tekan Aspal Porus Dengan Aspal Penetrasi 60/70 Untuk Lapis Pemukaan Jalan
Authors: Nur Hilda Sulaiman , Sarmadhan Sarif
Published: January 2023

Tujuan penelitian ini untuk menganalisis dan mengetahui karakteristik campuran aspal porous menggunakan aspal penetrasi 60/70 dan mengetahui kadar aspal optimum pada campuran aspal porus menggunakan aspal penetrasi 60/70 untuk lapis permukaan jalan.
Dalam penelitian ini digunakan metode eksperimental dengan menggunakan gradasi Amerika. Perencanaan benda uji dilakukan dengan menentukan komposisi campuran baik penentuan komposisi agregat mapun penentuan kadar aspal rencana. Variasi kadar aspal rencana yaitu: 3%,  3,5%, 4%, 4,5% dan 5% dan setiap kadar aspal terdiri dari tiga sampel. Benda uji dipadatkan dengan pemadatan yaitu 2x75;. Kemudian menyiapkan benda uji untuk tes Marshall dan Permeabilitas. Dari hasil pengujian aspal porous menggunakan aspal penetrasi 60/70 sebagai bahan pengikat memiliki nilai VIM/Porositas : adalah 17,05%, 16,31%, 15,84%, 15,06%, dan 14,74%., nilai stabilitas : 404,51 kg, 432,02 kg, 432,28 kg, 486,84 kg, dan 555,76 kg.  Nilai flow : 3,57 mm, 3,67 mm, 3,73 mm, 3,90 mm, dan 4,17 mm. Nilai MQ : 113,42 kg/mm, 115,72 kg/mm, 115,74 kg/mm, 126,00 kg/mm, dan 133,91 kg/mm. Nilai permeabilitas : 0,4844 ltr/dtk, 0,4571ltr/dtk, 0,3734 ltr/dtk, 0,3350 ltr/dtk, dan 0,2846 ltr/dtk.
Studi Karakteristik Aspal Porous Dengan Aspal Penetrasi 60/70 Sebagai Bahan Pengikat
Authors: Bitu Laswar Gombilo , Ainun Ainun
Published: January 2023

Tujuan penelitian ini untuk mengetahui karakteristik aspal porous dengan aspal penetrasi 60/70 sebagai bahan pengikat dan mengetahui kemampuan aspal porous sebagai perkerasan lentur dengan aspal penetrasi 60/70 sebagai bahan pengikat.Dalam penelitian ini metodologi penelitian yang digunakan adalah metode eksperimen di laboratorium. Beberapa variabel yang diteliti diantaranya Porositas /VIM, Stabilitas, Flow, Marshall Quotient (MQ), dan Permeabilitas. Perencanaan benda uji dilakukan dengan menentukan komposisi campuran baik penentuan komposisi agregat maupun penentuan kadar aspal rencana. Variasi kadar aspal rencana yaitu: 4%, 4,5%, 5%, 5,5% dan 6%. Dari hasil pengujian aspal porous menggunakan aspal penetrasi 60/70 sebagai bahan pengikat memiliki nilai Porositas /VIM : 16,25 %, 41,7 Stabilitas : 423,0 kg, Flow : 3,50 mm, Marshall Quotient (MQ): 127,4 kg/mm, Permeabilitas : 0,54 cm/det. Aspal porous yang menggunakan aspal minyak penetrasi 60/70 sebagai bahan pengikat dalam penelitian ini tidak memenuhi spesifikasi sebagai perkerasan lentur untuk badan jalan karena memiliki nilai stabilitas yang rendah yaitu 423,0 kg < 500 kg, sehingga aspal porous dalam penelitian ini hanya dapat digunakan sebagai bahan konstruksi jalan dengan pembebanan yang rendah. Tetapi aspal porous tergolong bahan konstruksi jalan yang ramah lingkungan, karena memiliki porositas sehingga dapat meloloskan air dengan baik.
Factors Influencing the Practices of Health Care Workers on Prevention and Control of Infection at Keetmanshoop District Hospital, Namibia
Authors: Kangoya Kangoya Elizabeth , Magesa Emmanuel , Suama Kuugongelwa , Niikondo Hileni Nangulohi
Published: January 2023

INTRODUCTION: According to World Health Organisation, prevention and control of infection is a strategy designed to protect both patients and health care workers from infections. Lack of such strategy among health care workers has negative impact such as long-term hospitalization, death, and morbidity. Therefore, the aim of this study was to determine the practices of health care workers on prevention and control of infection at Keetmanshoop district Hospital.

METHOD: A descriptive correlational cross-sectional study design was employed. Structured questionnaire was used to collect data from participants. Data collected were analysed using SPSS version 27. Multiple regression analysis was used to determine, the factors influencing the practices of health care workers on prevention and control of infection.

RESULTS: The findings shows that more than 50% of the health care workers in Keetmanshoop district hospital have poor adherence to IPC. However, factors such as demographic characteristics and resources availability do not have any significance influence on the practices of prevention and control of infection. Significance contributing factors effect such as access of IPC resources (β = 0.31), individual health worker practices on IPC (β = 0.31) and practices of IPC at the facility (β = 76). Practices of hand hygiene was found at (β = -0.45) which is the negative effect on adherence.

CONCLUSION: Therefore, this study concluded that hand hygiene; access of IPC resource and individual practices on prevention and control of infection were the main factors influence poor adherence on IPC at Keetmanshoop hospital.