bluuebunny/crossref_metadata_2025 huggingface dataset:
Twelve months at 1.5 °C signals earlier than expected breach of Paris Agreement threshold
Authors: Cannon Alex J.
Published: August 2024

June 2024 was the twelfth month in a row with global mean surface temperatures reaching 1.5 °C above pre-industrial conditions. Does this imply failure to meet the Paris Agreement goal of limiting long-term warming to 1.5 °C? Evidence from climate model simulations, conditional on reaching this threshold for 12 consecutive months, regardless of recent El Niño conditions, suggests that the Paris Agreement target may be crossed earlier than expected.
Brain Wave Changes in the Prefrontal Cortex When Exposed to Varying Plant Types as Visual Stimuli
Authors: Kim Seo-Hyun , Lee Choong Hwan , Park Sin-Ae
Published: August 2024

Visual stimuli from green plants have positive effects on mental health. This study aimed to compare human responses to varying plant types [live, artificial, two-dimensional (2D), and three-dimensional (3D) plant models] as visual stimuli. Thirty adults (age, 29.9 ± 11.5 years) viewed each plant form while an electroencephalography (EEG) measured their brain activity. Psychological responses were assessed using the semantic differential method (SDM). No significant differences were observed among visual stimuli; however, brain activity differences varied between male and female participants. Males who observed live and artificial plants had a higher relative alpha (RA) spectrum (RAS) and relative fast alpha (RFA) spectrum frequencies at Fp1 and Fp2 (P < 0.05 and P < 0.01 vs. P < 0.05 and P < 0.01, respectively), indicating greater emotional stability. Similarly, male participants who viewed 2D models had higher RA and RFA frequencies at Fp1 (P < 0.01, P < 0.01) and Fp2 (P < 0.05, P < 0.01). Male participants who observed 3D models exhibited higher RA, RSA, and RFA frequencies at Fp1 (P < 0.01). Live and artificial plants were deemed the most calming (P < 0.01). Both sexes found live plants to be the most pleasant (males: P < 0.01; females: P < 0.05) and natural (males: P < 0.001; females: P < 0.01). Overall, alpha wave differences were not significant among plant types, and live plants elicited a trend toward emotional stability. These findings suggest that 3D plant models can be as effective as real plants in psychophysiological applications, indicating their potential benefits for enhancing mental health in urban environments.
Evaluation of Pyroxasulfone Crop Safety and Weed Control for California Tree Nut Orchards
Authors: Contreras Andres , Laguerre Guelta , Hanson Bradley D.
Published: August 2024

Pyroxasulfone is a very long chain fatty acid (VLCFA) inhibitor (group 15) with potential for preemergence weed control in orchard crops and would be beneficial for reducing selection pressure for resistance to more commonly used herbicides, such as glyphosate. Pyroxasulfone is registered and widely used in corn and soybeans in the United States as a solo product and in several premix formulations. However, there is limited published information on the performance and safety of pyroxasulfone in tree nut orchard systems. To assess the potential fit for pyroxasulfone in this crop sector, a series of crop safety and weed control efficacy experiments were carried out in key California orchard crops and in fallow fields with common orchard weeds. The non-crop studies were conducted near Davis, CA, to evaluate winter annual weed control with pyroxasulfone in comparison with pendimethalin and indaziflam. In addition, an irrigation incorporation experiment was conducted in summer to evaluate the effects of incorporation timing on pyroxasulfone, pendimethalin, and indaziflam efficacy as a measure of relative stability. Orchard weed control experiments were conducted in spring in an almond orchard near Arbuckle, CA, and a walnut orchard near Davis, CA. The orchard experiments included pyroxasulfone, pendimethalin, and indaziflam in various rate combinations with glufosinate. To evaluate crop safety, 2-year experiments were conducted to evaluate repeated applications of above-label rates of pyroxasulfone at 1199 g·ha−1 and S-metolachlor at 14,010 g·ha−1 on 1- to 2-year-old almond, pistachio, and walnut trees near Davis. Pyroxasulfone performed similarly to commercial standards with up to 95% control of broadleaf and grass weeds with pyroxasulfone and indaziflam providing 96% to 100% control of annual bluegrass, and pyroxasulfone (293 g·ha−1) being the only herbicide to suppress (>70%) common lambsquarters at 60 days after treatment (DAT). Other weeds controlled by pyroxasulfone include swinecress, redroot pigweed, yellow nutsedge, and Italian ryegrass. No differences were found among treatments in the incorporation timing study indicating adequate stability on the soil surface under summer conditions. Crop injury was not observed in the established orchards or the young orchard studies and there were no treatment effects on tree trunk diameter of almond, pistachio, and walnut in the 2-year crop safety experiments. These results indicate a potential for pyroxasulfone in California tree nut orchard systems that would be an additional site of action and beneficial for management of herbicide-resistant weeds in these crops.
ATTITUDINAL LANGUAGES USED IN INDONESIA’S CHILDFREE DISCOURSE: APPRAISAL ANALYSIS
Authors: Umamah Mudhiah , Cholsy Hayatul
Published: August 2024

The emergence of a modern lifestyle called 'childfree' goes against the traditional principles and culture of Indonesian society. Practically, this paradigm has led to both positive and negative views from the society. This study aims to identify the attitudinal languages towards childfree discourse through analysing the appraising items as language evaluation. This research uses a qualitative descriptive method. Data collection was carried out by corpus analysis with the help of the UAM Corpus tool. A total of 30 childfree articles on the internet were manually annotated based on Martin and White's (2005) appraisal scheme. Data analysis will be carried out descriptively by interpreting the annotation results on the corpus tool. The annotation results show that 458 lexical choices are categorised into attitude with 306 appreciations, 105 affects, and 47 judgements. From the total number of attitudes, 304 items showed negative attitudes, 135 positive attitudes, and 19 neutral attitudes.  Overall, the appraising items on the 30 childfree discourses in Indonesia were varied. Some discourses have many positive evaluations. However, discourses that construct childfree as negative are more common. In addition to the construction of negative views, the authors also tend to avoid subjectivity by presenting sources of language evaluations from outside of the author.
ASSOCIATION BETWEEN ACUTE RESPIRATORY DISTRESS SYNDROME (ARDS) INCIDENCE AND INCREASED D-DIMER IN COVID-19 PATIENTS AT BETHESDA HOSPITAL YOGYAKARTA
Authors: Hutagaol Frans Iqlessias , Probowati Wiwiek , Manus Widya Christine
Published: August 2024

Background: Acute Respiratory Distress Syndrome (ARDS) is one of the most common complications of COVID-19 infection and is closely related with patient mortality. Increased D-dimer levels are considered one of the most consistent clinical indicators of coagulopathy. Theoretically, this event is based on the emergence of a cytokine storm triggering lung tissue damage, pulmonary microvascular endothelial damage and alveolar edema, leading to hypoxia in the body.
Objective: To determine the association between ARDS incidence and the increase in D-dimer levels in COVID-19 patients at Bethesda Hospital Yogyakarta.
Method: This research was conducted in retrospective cohort design. The data utilized in this study came from the medical records of male and female COVID-19 patients between 19 and 60 years old, who were diagnosed with ARDS by doctors at Bethesda Yogyakarta Hospital. The medical records were collected between June 1, 2021, and September 30, 2021. The data analysis included univariate (descriptive statistics) and bivariate (Chi-Square, Mann-Whitney, Spearman Rank) analyses.
Result: There was a significant relationship between COVID-19 ARDS patients and the increased levels of D-dimer in patients undergoing hospitalization at Bethesda Hospital Yogyakarta (p<0,001, OR=4,589, 95%CI=2,104-10,007). Additionally, there was a significant difference in D-dimer levels between ARDS and non-ARDS patients. The severity of ARDS, duration of hospitalization, gender, and age did not have a significant association with the increase in D-dimer levels (p>0,05).
Conclusion: There was a significant relationship between the incidence of ARDS and elevation of D-dimer levels in COVID-19 patients at Bethesda Hospital Yogyakarta.
DIAGNÓSTICO MÉDICO DE TRANSTORNO E DÉFICIT DE ATENÇÃO E HIPERATIVIDADE (TDAH): LACUNAS E DESAFIOS
Authors: Rita de Cássia Pereira Medeiros Parreira  , Felipe Moura Parreira  , Pedro Antonio Laguardia Grossi  , Tatiana Vasques Camelo dos Santos  , Arthur Mendes Porto Passos
Published: August 2024

O Transtorno de Déficit de Atenção e Hiperatividade (TDAH) é um acometimento que constitui o grupo dos transtornos de neurodesenvolvimento e é caracterizado por desatenção, desorganização e/ou hiperatividade/impulsividade a patamares que sejam prejudiciais ao paciente. O diagnóstico médico de TDAH é dominantemente clínico, apesar de existirem sinais clínicos e radiológicos não específicos e é confirmado a partir de dados clínicos, associados a uma anamnese e seguindo os critérios diagnósticos dos manuais CID10 e DSM-V, tornado os atuais critérios passíveis da subjetividade clínica do olhar do profissional. Devido crescimento notório de diagnósticos de TDAH e do notório crescimento da introdução de terapia medicamentosa com o Metilfenidato, tem sido levantado dúvidas acerca dos critérios diagnósticos para o TDAH, questionando uma ascendência nos casos de “overdiagnósticos”. O estudo em questão teve como objetivos principais aprofundar o conhecimento científico sobre o TDAH, discutindo os métodos diagnósticos disponíveis atualmente e suas potenciais deficiências e lacunas, fazendo uma reflexão acerca dos fatores complicadores na execução do diagnóstico com precisão.
CONTROLE POPULACIONAL DE FELINOS ERRANTES E FERAIS (FELIS CATUS LINNAEUS, 1758) EM ZOOLÓGICO DO TRIÂNGULO MINEIRO
Authors: Maria Larissa Bitencourt Vidal  , De Souza Marcos Vinícius , Trivellato Lanna Neta Alda , Prata Marco Aurélio , De Souza Mendes Carlos Leandro , De Freitas Espeschit Braga Isis , Lopes Azevedo Pedro , De Oliveira Amélia Margarida
Published: August 2024

Este trabalho teve como objetivo principal analisar a utilização do controle da população de gatos errantes e ferais do Zoológico Municipal de Uberlândia – Parque do Sabiá – Minas Gerais, através do programa de controle populacional do tipo CED (Capturar-Esterilizar-Devolver) com a utilização do protocolo farmacológico “TZAX”. Ressalta-se que os funcionários e os visitantes foram informados a respeito da ação que estava sendo executada e os objetivos almejados por ela; dessa forma, conflitos pessoais foram minimizados, visto que o público em geral não entende tais ações e, às vezes, até as caracterizam como maus-tratos. As cirurgias de esterilização cirúrgica com a ablação das gônadas foram realizadas por Médica Veterinária com ampla experiência na Medicina Veterinária do Coletivo e no Controle Populacional de Cães e Gatos e o pós-operatório foi acompanhado pelos graduandos de Medicina Veterinária. Para a realização desta pesquisa, foram visitados todos os pontos do zoológico, do parque e do seu entorno, tendo-se como foco principal os locais nos quais havia relatos de vivências dos felinos e foram instaladas, nestes locais, armadilhas para a captura.
AS DIFICULDADES NO RASTREAMENTO DO CÂNCER DE COLO DE ÚTERO NO SISTEMA ÚNICO DE SAÚDE
Authors: Jamilly Kelly De Jesus Oliveira  , Flávia dos Santos Lugão de Souza  , Roberta Mendes Von Randow
Published: August 2024

Essa revisão da literatura teve como objetivo decifrar as dificuldades no rastreamento do câncer de colo do útero no sistema único de saúde. Os estudos científicos que embasaram este trabalho, foram pesquisados no BVS e SciELO, a seleção se iniciou após a leitura do resumo para a agregação, sendo 13 artigos selecionados, que atendem aos objetivos do presente trabalho. O estudo critico possibilitou os dados desse trabalho, todo os artigos que embasaram foram apresentados em uma tabela, contendo título, autor, ano, objetivo, metodologia e a conclusão. A discussão foi realizada a partir de 6 eixos: 1) O Câncer de colo de útero e suas características; 2) A técnica de coleta do Exame Citopatológico; 3) Exame Citopatológico e sua importância no rastreio do Ca de útero; 4) A enfermagem e as dificuldades no rastreio do Ca de útero; 5) Consequências do Ca de útero na mulher, família e saúde pública; 6) Relação entre imunização contra o HPV e a prevenção contra o câncer de colo do útero. Tendo com conclusão a importância do enfermeiro em todo o processo de rasteio, quebras dos tabus existentes, ações educativas, coleta adequada do citopatológico, relação de confiança paciente e profissional, acesso fácil a marcações de consulta.
A Comparison of Parameter Estimation Methods for the Inverted Modified Lindley Distribution
Authors: Bağcı Genel Kübra
Published: August 2024

The Inverted Modified Lindley (IML) distribution has been shown to exhibit superior fitting capabilities compared to the exponential and Lindley distributions. This study investigates the parameter estimation of the IML distribution using the Least Squares (LS), Cramer von Misses (CvM), and Maximum Likelihood (ML) methods. A Monte Carlo simulation study is conducted to compare the efficiency of the ML, LS, and CvM methods in estimating the parameters of the IML distribution. Moreover, real data applications from various fields are provided using related estimation methods. The fitting performance of these methods is evaluated using root mean squared error, coefficient of determination, and the Kolmogorov-Smirnov test. According to the application results, the CvM estimates describe the considered data for the IML distribution best, while the simulation study favors ML estimation among the considered methods.
Investigating the impact of clay percentage on scouring downstream of labyrinth weirs
Authors: Homayooni Mahmood , Mozaffari Javad
Published: August 2024

This research investigated the effect of sediment non-uniformity and clay content on reducing erosion downstream of labyrinth weirs. Experiments were conducted in a flume with a length of 12 m and a width of 80 cm. A labyrinth weir was made with an L/W ratio of 2 and two types of sediments – namely uniform (S1) and non-uniform (S2) – with a median diameter of 2 mm. Moreover, 10 and 15% clay were added to each sediment type, and the experiments were performed at three discharge rates of 5, 10, and 15 l/s with a tailwater of 11 cm for 12 h. The scour rate was measured with a point gauge and plotted in SigmaPlot. The largest scouring occurred near the junction of the weir and the channel wall. Increasing clay by 10 and 15% reduced the scour depth by about 84 and 90% in S1 and 80 and 91% in S2, respectively. Therefore, the presence of clay in the sediment created more adhesion within soil particles, creating higher compaction, which led to a decrease in the scouring depth. In addition, by changing the sediment from S1 to S2, the non-uniform structure of S2 proved more effective in reducing scouring.
Alcances metodológicos de la idea de Dios en las Meditaciones Metafísicas de René Descartes
Authors: Ayala Heitmann Adolfo
Published: August 2024

El presente ensayo aborda de forma crítica el desarrollo metodológico que plantea René Descartes respecto a: (1) La demostración de la existencia de Dios por medio del argumento de causa sui y del argumento ontológico. (2) Las implicancias y efectos de la no existencia de Dios en el sistema cartesiano. Se utilizará para este análisis, las reflexiones planteadas por Descartes en las meditaciones III, IV y V de sus Meditaciones Metafísicas. Además, se propone una revisión bibliográfica que aborda las principales críticas a la idea de Dios en Descartes, permitiendo también esclarecer conceptos tales como: Idea; Sustancia; Argumento de causa sui; y Argumento ontológico. La hipótesis principal del trabajo estriba en que la idea de Dios que propone Descartes no se relaciona directamente con su existencia objetiva fuera de la mente del sujeto, por el contrario, esta idea es susceptible de ser construida desde la res cogintans. Dicha situación afecta al sistema que propone Descartes, negando la posibilidad lógica de un conocimiento claro y distinto de la realidad externa. 
La hipótesis principal del trabajo estriba en que la idea de Dios que propone Descartes no se relaciona directamente con su existencia objetiva fuera de la mente del sujeto, por el contrario, esta idea es susceptible de ser construida desde la res cogintans. Dicha situación afecta al sistema que propone Descartes, negando la posibilidad lógica de un conocimiento claro y distinto de la realidad externa.
In-silico Studies and Antioxidant and Neuroprotective Assessment of Microencapsulated Celecoxib against Scopolamine-induced Alzheimer’s Disease
Authors: Vishnumurthy Rajendra Herur , Priya M. Gnana Ruba , Tiwari Prashant , Solomon Viswas Raja
Published: August 2024

Background and Objective:

Alzheimer’s disease (AD) is an enervating and chronic progressive neurodegenerative
disorder. Celecoxib (CXB) possesses efficacious antioxidants and has neuroprotective, anti-inflammatory,
and immunomodulatory properties. However, the poor bioavailability of CXB limits its therapeutic
utility. Thus, this study aimed to evaluate the microencapsulated celecoxib MCXB for neuroprotection.

Methodology:

CXB was screened by molecular docking study using AutoDock (version 5.2), and the following
proteins, such as 4EY7, 2HM1, 2Z5X, and 1PBQ were selected for predicting its neuroprotective effect.
Scopolamine 20 mg/kg/day for approximately 7 days was administered to albino rats. Pure CXB 100 mg/kg/-
day and 200 mg/kg/day, and MCXB 100 mg/kg/day and 200 mg/kg/day were administered, respectively. Further,
to assess the oxidative stress, the nitric oxide (NO), superoxide dismutase (SOD), catalase, and lipid peroxidation
(LPO) were evaluated using chemical methods. The neurochemical biomarkers like AChE, glutamate,
and dopamine were evaluated using the ELISA method. Further, the histopathology of brain cells was
carried out to assess the neuro-regeneration and neurodegeneration of the neurons.

Results:

There was a significant binding interaction of CXB (score -6.3, -6.5, -5.1, -9.1) and donepezil (score-
5.5, -7.6, -7.0, and -8.6) with AchE (4EY7), β-secretase (2HM1, monoamine oxidase (2Z5X), and glutamate
(1PBQ), respectively. MCXB-treated rats (100 mg/kg/day, 200 mg/kg/day) showed increased SOD levels
(p < 0.001), whereas NO, catalase, and LPO levels were significantly (p < 0.001) decreased as compared
to scopolamine-treated rats. Further, MCXB-treated rats showed a modulatory effect in the level of dopamine
and AchE. However, the glutamate level was significantly (p < 0.001) decreased.

Conclusion:

In addition to that, histopathological examination of the hippocampus part showed remarkable improvement
in brain cells. So, the findings of the results revealed that MCXB, in a dose-dependent manner,
showed a neuroprotective effect against scopolamine-induced AD. This effect may be attributed to the activation
of cholinergic pathways.
ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI ERA PANDEMI COVID-19 DITINJAU DARI TEORI KEMASLAHATAN
Authors: Swagumilang Ken , Pudjihardjo M
Published: August 2024

This study aims to Determine The Analysis Of Factors Influencing The Income Level Of Micro, Small And Medium Enterprises In The Covid-19 Pandemic Under The Perspective Of Kemashlahatan Theory: A case Study on UMKM Culinary at Kelurahan Landungsari, Kecamatan Dau, Malang. Using variables: Work time, Age, Capital dan Working experience and also study under perspective of kemashlahatan theory. This Study use 30 samples which include food and beverage enterprises. Data were collected by spreading questionnaires with purposive sampling methods. The results of this study indicate Work time variables have negative and significant effect, Age variables have negative and significant effect, meanwhile working experience dan capital have positive and significant effect
DUKUNGAN BPRS PADA IMPLEMENTASI JAMINAN PRODUK HALAL
Authors: Panglima Thariq Al Huda
Published: August 2024

BPRS is one of the financial institutions that has great potential to continue to grow. Challenges such as the threat of a global crisis require it to be more adaptive to the digitalization era. At the same time, BPRS also has a role as a partner of MSMEs that supports and is at the forefront of the revival and recovery of the national economy. Moreover, the government has a policy related to the obligation of products entering, circulating and trading in Indonesia to be halal certified. Seeing this opportunity, it is time for BPRS to take the initiative directly to provide services to MSMEs or grassroots so that they can implement halal product assurance in Indonesia. This research adopting a literature review. The results of the research are BPRS Buana Mitra Perwira as an intermediary institution by channeling financing as a form of equity participation to business actors in developing their business both to increase raw material capital and others. In addition, BPRS also established a halal center to assist its customers to produce halal-certified products. Through this assistance has a significant impact on MSMEs.
Spirit of Pancasila in Revolution of Accounting Education
Authors: Rini Nurul Kompyu , Wulandari Anis
Published: August 2024

Purpose — Almost all corruption problems occur; one of the actors is an accountant. Why do many accountants get caught up in these cases, especially in Indonesia? So far, the accounting profession in Indonesia has continued to improve to align itself with the world accounting profession.
Design/methodology/approach—This research study examines the pillars of nationality in Pancasila as the foundation for analyzing the cause of financial fraud.
Findings—Accounting affects all parties, whether directly involved or not. For those directly involved, it is possible to secure their welfare. In contrast, those who are not directly involved will feel their contribution in the form of facilities regulated by the internal (company) and external (government) provisions.
Practical implications—As one of the pillars of nationality in Pancasila, nationality is expected to be used as a foundation for the accounting profession, enabling professional accountants to carry out life and obligations while developing science while still having an Indonesian heart and soul.
Originality/value — Through the five pillars of nationality in Pancasila, which are included in the accounting education process as a balance between secularity material and Pancasila and ethics originating from Indonesian national identity.
Keywords — Pancasila, accounting education, accountant, financial fraud
Paper type — Research Paper
Helping Hand During Covid-19 Pandemic: Exploring Motivation and Implications Corporate Social Responsibility Banking Sector
Authors: Dewi Kadek Goldina Putri , Sukoharsono Eko Ganis , Baridwan Zaki
Published: August 2024

Purpose: This study explores the motivations and implications of implementing Corporate Social Responsibility in Bali's banking sector during the COVID-19 pandemic.
Design/methodology/approach The methodology used in this research is qualitative research with a case study approach.
Findings The study's results are that the motivation for implementing Corporate Social Responsibility during the COVID-19 pandemic is to comply with applicable norms/rules, caring attitudes, awareness, and social responsibility, as well as the company's desire to empower communities, get awards and fulfil social interests. Also, these study's findings are related to the implications of implementing Corporate Social Responsibility, namely improving the company's image, increasing customer trust, establishing better relationships with stakeholders, and transmitting kindness, gratitude, happiness, self-confidence, and respect. The concept of motivation and the implications of implementing Corporate Social Responsibility in Bali's banking industry, especially PT Bank Pembangunan Daerah Bali, during the Covid-19 pandemic, can be implemented in 3 forms of implementation, namely community relations, which are charity or donation activities, philanthropic community assistance. Or help partially solve problems and be citizenship-oriented to build community competitiveness.
Practical implications This research encourages the development of socio-environmental accounting studies, and this research can provide input to the authorities in regulating policies or regulations regarding the importance of caring attitudes towards society and the environment and how the community has felt the impacts. Because, as we know, the Corporate Social Responsibility disclosure reporting policy is in the form of a sustainability report, which is still voluntary, it is hoped that the government can require disclosure of Corporate Social Responsibility reporting to large companies that have a relatively good financial performance by making standard reporting standards, accepted by the whole company because this sustainability report is the best means of providing information to investors and shareholders.
Originality/value: This research framework is compiled from business people's aspirations, especially in the banking sector, who seek to foster motivation to care about the social and environmental environment by implementing Corporate Social Responsibility, which will have implications for corporate sustainability.
Keywords Implementation; Corporate Social Responsibility; Charity; Philanthropy; Citizenship.
Paper-type Case study
Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province
Authors: Setiawan Zeffri , Rosidi  , Purwanti Lilik
Published: August 2024

Purpose - This study aims to understand the implementation steps of the non-cash transaction policy in the Central Java Provincial Government, with Edward III's (1980) "Policy Implementation Theory" as a tool for analyzing the supporting and inhibiting factors of implementation.
Design/methodology/approach—This research uses a qualitative approach. Data was collected through in-depth interviews and document collection regarding the application of non-cash transactions. The informants in this study involved 2 participants from the Regional Financial and Asset Management Agency of Central Java Province. These participants are policymakers and technical implementers who apply non-cash transactions to the research object.
Findings - Result Research shows that implementing the non-cash transaction policy has been going well from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, and control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated because they can potentially hinder implementation in the Central Java Provincial Government.
Practical implications—The implementation of the non-cash transaction policy found supporting factors and obstacles. This is useful in improving the quality of local government financial management so that implementation is not limited to fulfilling obligations but also has uses.
Originality/value - Implementing non-cash transactions is necessary for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes of the low application of non-cash transactions. This study reveals the facts related to implementing the non-cash transaction policy so that it can provide input to the government in implementing regional financial management.
Keywords- Cashless, Public Policy; Financial Administration; Edwards III Theory
Paper type- Case study
Determination Of Technology-Based Accounting Curriculum Through Financial Literacy
Authors: Khairin Fibriyani Nur , Syakura Muhammad Abadan , * Irwansyah
Published: August 2024

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University.
Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS.
Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this.
Practical implications  The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0.
Originality/value  This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education.
Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum
Paper-type Case study
Dynamic Link Between Stock Market Size and Stock Market Investment Returns In Nigeria
Authors: Babarinde Gbenga Festus
Published: August 2024

Purpose—This study examines the dynamic link between stock market size and investment returns in Nigeria.
Design/Methodology: Based on an ex post facto research design, the Autoregressive Distributed Lag (ARDL) technique was applied to the annual time series data obtained from the Central Bank of Nigeria’s statistical bulletin for the period 1985 to 2019.
Findings-- Findings indicate a negative, weak, and significant correlation and a long-run relationship between stock market size and stock market returns in Nigeria. Furthermore, this study confirmed that in the long run, the stock market size negatively and significantly affects stock market returns in Nigeria. However, in the short run, the effect of stock market size on returns is positive and statistically significant.
Practical Implications--It is imperative that the government vigorously pursue capital market policies directed at expanding the market size in close partnership with the organized private sector. In contrast, the long-run negative effect of stock market size on stock market investors should be mitigated by improving the financial market environment in the areas of law and policy framework, professionalism and ethical operations, infrastructural improvements, etc.
Original Value—This study posits that there is a significant negative long-run relationship between size and investment returns in the Nigerian Stock Exchange, and this relationship has long-term policy implications for the economy.
Keywords-- All-share index, Autoregressive Distributed Lag, Investments, Market capitalization, Stock market size, Stock returns.
Paper Type—Research paper
I.T. Skills Accountants: A Study on Job Ads
Authors: Sari Lidya Puspita , Suryani Ani , Yusoff Zetty Zahureen Mohd
Published: August 2024

Purpose—This study aims to identify the IT skills required for accounting staff, managers, and supervisor positions in the labour market and assist prospective accounting graduates in building the necessary skills to obtain the desired career.
Design/methodology/approach—This study utilized the content analysis method to analyze 543 job advertisements from the Job Street website. The data was then tested using the Kruskal-Wallis test to determine the differences in the skill requirements between positions.
Findings — The skills most in demand across all positions are those associated with Microsoft Office and accounting software. The difference in needs at staff, supervisor, and manager positions was confirmed.  
Practical implications — This study informs prospective accounting graduates about the labour market’s skill requirements. It is expected to raise graduates’ awareness and understanding, allowing them to prepare the skills required for the expected jobs.
Originality/value—This study contributes to the previous literature by identifying the intensity of the need for information technology skills in the current digital era through the percentage of needs. Framed in the signalling theory, the content analysis of the paper presents a comparison of skills required among different positions (staff, supervisor, manager).
Keywords — accountant; content analysis; IT skills; job advertisement; data analytic; accounting software
Paper type — empirical paper
Ngunduh Wohing Pakarti: The Moral Roots of Business Governance Principles
Authors: Widhianningrum Purweni , Sukoharsono Eko Ganis , Roekhudin  , Prihatiningtias Yeney Widya
Published: August 2024

Purpose—This study aims to explore and interpret the moral values of ngunduh wooing Jakarta, which are the basis for forming business governance principles.
Design/methodology/approach — This study uses a qualitative method with an interpretive paradigm emphasising a deep understanding of the meaning of ngunduh wohing pakarti in ancient Javanese society.
Findings — The moral teaching of ngunduh wohing pakarti is a code of conduct for the ancient Javanese people to manage business activities. The actualization of the moral values ​​as the building of ngunduh wohing pakarti, consisting of balance, honesty, fairness, sincerity, and compassion, is an inspirational signal in formulating the principles of modern business governance today.
Practical implications — Ngunduh wohing pakarti can have practical implications for management in carrying out managerial functions so that they can support wise business decision-making processes without harming other parties. The consistent application of governance principles in the moral corridor can provide added value for stakeholders and maintain a sustainable business growth process.
Originality/value — This study explores the historical portrait of the development of business governance in Indonesia, especially in the ancient Javanese period. It interprets the moral meaning of ngunduh wohing pakarti in business governance principles.
The determinants of firm profitability in the Tunisian Stock Exchange
Authors: Ben Moussa Mohamed Aymen , Boubaker Adel
Published: August 2024

Purpose — This research aims to analyze the determinants of firm profitability in the Tunisian Stock Exchange.
Design/methodology/approach—This research used a panel static model on a sample of 30 firms listed on the Tunisian stock exchange from 2016 to 2021.
Findings — The results show that capital, size, liquidity, and economic growth positively affect firm profitability, but inflation and financial autonomy negatively affect firm profitability.
Practical implications—This scholarly article's practical implications are that organizations can improve their profitability by focusing on capital, size, liquidity, and economic growth while also being cautious about inflation and financial autonomy.
Originality/value — This scholarly article's original value lies in examining the determinants of firm profitability in the context of Tunisian stock exchange-listed firms. It provides insights into the specific factors that influence profitability and their effects.
Paper type — Case research
Competitiveness Improvement in BUMDes Through Marketing Digitalization
Authors: Ghofar Abdul , Handaru Wuri Cahya , Riza Muhammad Faisal , Umam Khoirul , Kusumadewi Areta Widya , Larasati Wahyu Kartika , Nafi’a Insania , Aqila Hafizh , Maharani Cevira Dewi , Pratama Fadhil Irvan , Jawo Muhammed
Published: August 2024

Purpose — The objectives of this research are (1) to create digital marketing strategies using SWOT analysis, (2) to create information channels as digital marketing media using websites, and (3) to strengthen the image and governance of BUMDes Mitra Sejati of Kucur village, which has managed several business units and was affected by the COVID-19 pandemic.
Design/methodology/approach — This research uses the qualitative method with the case study and interview approach, so the results are analytical and descriptive in nature. The population of this research is Village-Owned Enterprises throughout Indonesia, and the sample is BUMDes Mitra Sejati, a village-owned enterprise located in Kucur village of Dau sub-district in Malang regency. The village government manages this organization.
Findings—BUMDes Mitra Sejati's growth is hampered by ineffective governance, the unavailability of suitable marketing and promotion media for the village's products and tourist destinations, and poor product branding and innovation.
Practical implications — This research helps the enterprise optimize digital marketing, which other BUMDes in Indonesia. can also utilize
Originality/value — This article presents a case of digital marketing applied by BUMDes in Indonesia so that it can provide an example of the sub-optimal use of digital marketing that reduces BUMDes revenue.
Paper type — Case study
Strategy of Kopi Sembalun Agro-tourism (Study in Sembalun Village, East Lombok Regency, NTB)
Authors: Kurniatun Eni , Hakim Luchman , Pangestuti Edriana
Published: August 2024

Purpose—This research aims to analyze the potential for developing the agrotourism “Kopi Sembalun” in Sembalun Village, East Lombok.
Design/methodology/approach — This research used a qualitative approach by observing the Sembalun village areas to see the potential of agritourism activities related to coffee to be developed as a destination of agrotourism. Data were obtained from direct observation and a semi-structured interview with informants. Then, the obtained results were analyzed using the SWOT strategy IFAS and EFAS analysis.
Findings — Glamping Sajang, Bukit Pemedengan, Kebun Kopi Amaq Hartono, Kopikey, Sembalun Coffee House, and Rinjani Coffee have more potential than the other places. The direction of the strategy for developing agritourism coffee Sembalun is in quadrant I. An aggressive strategy using the strength opportunity (SO) is the best strategy for agritourism coffee in Sembalun village. The system that will be developed will elevate the history of Sembalun coffee and increase the ability to process coffee as an attraction; expand the marketing of Sembalun coffee by exploiting the potential of nature, maintaining coffee productivity and quality, involving coffee farming communities in the development of coffee agrotourism.
Practical implications—This research implication is used by the owner, manager, and community of Sembalun Village to manage and develop Sembalun coffee agrotourism so that Sembalun coffee is increasingly widely known and has an economic impact on coffee farming communities in Sembalun Village.
Originality/value —  This paper describes effective solutions for coffee farmers regarding agro-tourism development strategies.
Indonesia's Critical View on Public Sector Accounting: Insights from M Nastir's Thought
Authors: Zuhdi Rahmat , Sudarma Made
Published: August 2024

Purpose — This research attempts to introduce a typical Indonesian critical thought, M. Natsir's perspective, which can be used to study public sector accounting.
Design/methodology/approach-- This study used the narrative literature review method. This article then compiled an outline of M Natsir's critical methodology, which focuses on the emancipatory revolution based on the spirit of Islamic values and continues to prioritize democracy and national unity. It hopes the methodology can construct the [financial] state management to align with the nation's interests.
Findings — The results of this study indicate that the development of paradigmatic studies in the field of accounting opens great opportunities to complete, perfect, and even present concepts in new accounting models that are in line with the needs of the ages, as shown in this article, which borrows the thoughts of M Natsir. This reflection serves as a methodological basis to present the concept of an emancipatory revolution based on the spirit of Islam and the love for motherland values growing within Indonesian society. Therefore, people's conceptions of love for material things can be oriented in a more beneficial direction for society. It can also construct a country's best financial management method.
Practical implications — This research encourages the presence of public sector accounting studies without forgetting the context of local values, love of country, and Islamic spirit in the form of good state financial management.
Originality/value—This research framework critiques the concept and practice of NPM and its accrual accounting as a derivative of neoliberal ideology. It also examines the roots of economic policies that are not oriented towards the interests of the people in general. Using this proposed framework, it is hoped that the spirit of love for the motherland and the spirit of Islam can be felt in the state's financial accounting and management.
Paper type — Research Papers
Optimizing The Marketing Activities of Koperasi Jasa Pegawai Republik Indonesia (Kjpri) Of Universitas Brawijaya Through The Adoption Of Digital Technology
Authors: Rusydi M. Khoiru , Handaru Wuri Cahya , Riza Muhammad Faisal , Umam Khoirul , Kusumadewi Areta Widya , Fitriana Defi , Bilqisa Yayang , Fauzia Viramashita Ellena , Maesa Sulton , Larasati Wahyu Kartika , Jawo Muhammed
Published: August 2024

Purpose — The objective of this research is to optimize the marketing activities of Universitas Brawijaya’s Koperasi Jasa Pegawai Republik Indonesia (KJPRI UB) by utilizing digital technology through (1) identification of main problems using SWOT analysis on their website to identify the most suitable digital marketing strategy to be applied in the cooperative, (2) system enhancement and menu addition in their website, and (3) gradual socialization and assistance to ensure their business development.
Design/methodology/approach — This qualitative case study uses the interview approach, so the results are analytical and descriptive in nature. The population of this research is all KJPRI throughout Indonesia, and the sample is KJPRI UB, which is located in Malang, East Java, Indonesia.
Findings — This study finds that KJPRI UB has no features that provide convenience for their customers. Furthermore, changes from KPRI UB to KJPRI UB have required the cooperative to pay more attention to brand awareness through digital marketing.
Practical implications—The results of this research can optimize the role of digital marketing in KJPRI UB, which also applies to other KJPRIs in Indonesia.
Originality/value —This article presents digital marketing issues in KJPRI UB so that it can provide an example of digital marketing optimization for other KJPRI.
Paper type — Case study
Environmental Accounting; An Overview Utilization Of Eco Enzyme For Treatment Nail And Mouth Diseases (Nmd) Of Cows In Malang
Authors: Jamaluddin  , Mintarti Sri , Damayanti Rita , Akhdiyat Randhi , Sonhaji
Published: August 2024

Purpose – This study aims to determine the effectiveness of using eco-enzymes for treating nail and mouth disease (NMD) in cattle from the perspective of environmental accounting. This eco-enzyme is produced by fermenting household organic waste, sugar, and water. Eco Enzyme is environmentally friendly and helps improve environmental quality.
Methodology – This type of research uses mixed methods with a case study approach. The innovation perspective is carried out as a strategy to understand the problems. In addition, in-depth interviews and direct observations were conducted to understand the application of eco enzymes and calculate the cost of goods.
Research findings – This study shows that using eco-enzymes to treat NMD is effective and efficient. That can be seen from the cure rate for NMD treated with eco-enzymes which reaches 100%. Things contribute to this problem.
Practical implications - Using eco enzymes is highly recommended for treating foot and mouth diseases. It educates the public to use organic treatments and protect the environment by using eco enzymes.
Originality – This research was conducted in Malang Raya, an area impacting foot and mouth disease in Indonesia. It is hoped that preventing and treating foot and mouth disease using an eco enzyme in Malang can become a pilot project to overcome nail and mouth disease in Indonesia. They are because eco enzymes are an effective, efficient, and environmentally friendly solution.
Analysis Of the Influence of Brand Image, Trust, E-Service Quality, and Loyalty Program on Customer Satisfaction and Customer Loyalty on E-Wallet Usage
Authors: Pramono Yogi , Bramantyo Mahardian Ardhi , Syukur Muhammad , Dewabroto Wisnu Sakti , Gunadi Willy
Published: August 2024

Purpose — to discover the factors that influence the level of loyalty of e-wallet service users (customer loyalty) when using e-wallet services in Indonesia.
Design/methodology/approach—This research uses primary data sources, namely survey data taken using questionnaires made in online media. The questionnaires were distributed to respondents who are active users of e-wallet payment channels via WhatsApp, social media, and personal and group networks.
Findings — independent variables significantly affect customer satisfaction: e-service quality, trust, and brand image. The independent variables significantly affecting customer loyalty are e-service quality and customer satisfaction. The other independent variables, namely the loyalty program, have no significant effect on customer satisfaction, and the variables of trust and brand image do not directly and significantly affect customer loyalty of e-wallet users in Indonesia as a mediating variable, customer satisfaction is considered to be a mediating variable between brand image and customer loyalty. However, customer satisfaction cannot be a mediating variable between e-service quality, loyalty, and loyalty programs.
Practical implications —     The results of this study can provide a managerial basis for e-wallet services in Indonesia to improve its strategy for increasing customer loyalty to using e-wallet services in Indonesia.
Originality/value — This research provides evidence that without any current program, customer loyalty is very high, e-wallet customers have 100% trust both when depositing funds in the e-wallet, the confidentiality of the data provided, as well as other legal aspects that can affect when using e-wallets. -wallets. Therefore, the company should continue to ensure security from a financial perspective and data from internal and external disturbances that will disrupt the company's operations.
Paper type — Quantitative Research (Primary)