bluuebunny/crossref_metadata_2025 huggingface dataset:
TRAVEL PATTERN WISATA RELIGI DI JAWA TENGAH
Authors: Hakim Lukmanul , Muhajarah Kurnia
Published: May 2023

Abstrak: Penelitian ini bertujuan untuk perencanaan Travel Pattern wisata religi di Jawa Tengah, Indonesia. Wisata religi menjadi daya tarik utama bagi para wisatawan karena memberikan pengalaman spiritual dan kegiatan yang berbeda. Metode yang digunakan adalah library research (penelitian kepustakaan), dan bersifat kualitatif, deskriptif analisis. Hasil Penelitian travel Pattern wisata religi di Jawa Tengah  diperoleh kesimpulan yaitu: perlu  perencanaan paket wisata yang menarik, pembuatan pola dan model perjalanan yang murah dan efisien, akomodasi, dan aksesibilitas yang baik. Pembuatan pola perjalanan wisata religi khususnya wisata ziarah harus memperkenalkan paket wisata atau destinasi wisata yang menarik selain yang sering dikunjungi oleh para peziarah. Hal tersebut perlu diperhatikan masalah kemudahan informasi yang harus diupdate menggunakan sistem digitalisasi dan aplikasi yang support saat ini untuk memperoleh informasi terkait wisata religi di Jawa Tengah.

Kata Kunci: Travel Pattern; Wisata Religi; Wisata

 

Abstract: This study aims to plan a religious tourism Travel Pattern in Central Java, Indonesia. Religious tourism is the main attraction for tourists because it provides spiritual experiences and different activities. The method used is library research, and is qualitative, descriptive analysis. The results of the research on religious tourism travel patterns in Central Java obtained conclusions, namely: it is necessary to plan attractive tour packages, make cheap and efficient travel patterns and models, accommodation, and good accessibility. Making religious tourism travel patterns, especially pilgrimage tourism, must introduce tour packages or tourist destinations that are interesting other than those frequented by pilgrims. It should be noted the issue of ease of information that must be updated using the current digitization system and application support to obtain information related to religious tourism in Central Java.

Keywords: Travel Pattern; Religious Tourism; Tourism
PENGARUH ATTRACTION, ACCESSIBILITY, AMENITY, ANCILLARY TERHADAP MINAT KUNJUNG ULANG PEZIARAH DI MAKAM SYEKH ABU BAKAR JEPARA
Authors: Islam Putri Izzatul , Savitri Fania Mutiara
Published: May 2023

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Atraction, Accessibility, Amenity dan Ancillary terhadap minat kunjung ulang peziarah di makam Syekh Abu Bakar Jepara. Penelitian ini berlokasi di makam Syekh Abu Bakar desa Ujungbatu Pulau Panjang Jepara. Pendekatan dalam penelitian ini adalah pendekatan kuantitatif, metode survey dengan menyebar 100 kuesioner kepada 100 orang responden. Peniliti menggunakan teknik pengumpulan data menggunakan formula Lemeshow untuk populasi yang tidak diketahui melalui kuesioner. Untuk uji statistik dan pengolahan data dilakukan dengan menggunakan partial least square (AmartPLS 3.0). Penelitian menunjukkan bahwa Attraction berpengaruh terhadap minat kunjung ulang peziarah pada makam Syekh Abu Bakar Jepara, Accessibility tidak berpengaruh terhadap minat kunjung ulang peziarah pada makam Syekh Abu Bakar Jepara, Amenity tidak berpengaruh terhadap minat kunjung ulang peziarah pada makam Syekh Abu Bakar Jepara, Ancillary berpengaruh terhadap minat kunjung ulang peziarah pada makam Syekh Abu Bakar Jepara.

Kata Kunci: Attraction; Accessibility; Amenity; Ancillary; Minat Kunjung Ulang

Abstract: This study aims to analyze the effect of Attraction, Accessibility, Amenity and Ancillary on pilgrims' intention to revisit the tomb of Syekh Abu Bakar Jepara. This research is located at the tomb of Sheikh Abu Bakar, Ujung batu Village, Panjang Island, Jepara. The approach in this study is a quantitative approach, a survey method by distributing 100 questionnaires to 100 respondents. Researchers used data collection techniques using the Lemeshow formula for unknown populations through questionnaires. Statistical tests and data processing were carried out using partial least squares (AmartPLS 3.0). Research shows that Attraction has an effect on pilgrims' intention to return to the tomb of Sheikh Abu Bakar Jepara, Accessibility has no effect on pilgrims' intention to return to Syekh Abu Bakar Jepara's tomb, Amenity has no effect on pilgrims' intention to return to Syekh Abu Bakar Jepara's tomb, Ancillary has no effect on the interest of pilgrims returning to the tomb of Sheikh Abu Bakar Jepara.

Keywords: Attraction; Accessibility; Amenity; Ancillary; Intention to Revisit
PENGARUH MOBILE BANKING, BOPO, DPK, DAN TRANSAKSI VALAS, TERHADAP FEE BASED INCOME
Authors: Rahayu Sherlita Ribkha , Lestari Murti
Published: May 2023

ABSTRACT Banking services are activities carried out by banks to support their main activities. Banking services generate income in the form of fees or known as fee base income. The rapid development of technology encourages the banking industry to innovate, especially in service products. This study aims to analyze how the influence of Operating Income Operating Expenses (BOPO), Third Party Funds (DPK), foreign exchange transactions, and mobile banking (M-banking) on fee based income. The sampling technique used is purposive sampling technique. The sample used is the National Private Bank with the largest asset value in Indonesia for the period 2006-2020. The data analysis used in this study is panel data regression (pooled). This study uses the Fixed effect Regression Model. The results of the study show that foreign exchange transactions have a significant positive effect on fee-based income. Meanwhile, BOPO, DPK, and M-banking have no significant effect on fee-based income. Keywords : BOPO, DPK, foreign exchange transaction, fee based income  ABSTRAK Layanan jasa perbankan merupakan kegiatan yang dilakukan bank untuk menunjang kegiatan utamanya. Layanan jasa perbankan menghasilkan pendapatan berupa fee atau dikenal dengan fee base income. Pesatnya perkembangan teknologi mendorong industri perbankan untuk berinovasi, terutama pada produk layanan jasa. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Beban Operasional Pendapatan Operasional (BOPO), Dana Pihak Ketiga (DPK), transaksi valas, dan Mobile banking (M-banking) terhadap fee based income. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Sampel yang digunakan adalah Bank Swasta Nasional dengan nilai asset terbesar di Indonesia periode 2006-2020. Analisis data yang digunakan dalam penelitian ini adalah regresi data panel (pooled).  Penelitian ini menggunakan Model Regresi Fixed effect. Hasil Penelitian menunjukan bahwa transaksi valas berpengaruh positif signifikan terhadap fee based income. Sedangkan BOPO, DPK, dan M-banking tidak berpengaruh signifikan terhadap fee based income. Kata Kunci : BOPO, DPK, transaksi valas, fee based income
PENERAPAN BIG DATA ANALYTICS DAN ESKALASI KEMAMPUAN AUDITOR
Authors: Edward Zevan Ricardo
Published: May 2023

ABSTRACT The use of Big Data is predicted to be used more intensively because it will certainly benefit the auditor and the company because it can reduce costs and travel time, improve the quality of audit results, and allow auditors to use more comprehensive data. But on the other hand there are problems that arise related to audit time pressure which makes audit quality threatened. Audit time pressure has been a scourge for auditors for years, caused either because of regulations or because of the ability of the auditors themselves. With the times, these problems can be avoided, one of which is by optimizing big data. Fast and accurate data processing can help auditors in archiving data faster and even more than that big data is able to offer more things such as changing the sampling paradigm to 100% of the population. The use of a continuous auditing framework certainly also complements big data and auditors because a framework that focuses on continuous auditing can help auditors get optimal results so that audit time pressure problems can be resolved. Keywords : Auditor, Big Data, Continuous Auditing, Audit Time Pressure ABSTRAK Penggunaan Big Data diprediksi akan semakin intensif digunakan karena tentu akan menguntungkan auditor dan perusahaan karena dapat menekan biaya dan waktu perjalanan, meningkatkan kualitas hasil audit, dan memungkinkan auditor dapat menggunakan data yang lebih komprehensif. Namun disisi lain ada masalah yang muncul terkait audit time pressure yang membuat kualitas audit menjadi terancam. Audit time pressure menjadi momok bagi auditor selama bertahun-tahun yang disebabkan baik karena regulasi atau karena kemampuan auditor itu sendiri. Dengan perkembangan zaman, permasalahan tersebut bisa terhindarkan salah satunya dengan optimalisasi big data. Pengolahan data yang cepat dan akurat dapat membantu auditor dalam pengarsipan data yang lebih cepat pula bahkan lebih dari itu big data mampu menawarkan hal yang lebih seperti merubah paradigma sampling menjadi 100% populasi. Penggunaan framework continuous auditing tentu juga semakin melengkapi big data dan auditor karena framework yang menitikberatkan pada pengauditan terus menerus dapat membantu auditor mendapatkan hasil yang optimal sehingga permasalahan audit time pressure dapat terselesaikan. Kata Kunci : : Auditor, Big Data, Continuous Auditing, Audit Time Pressure
PERSEPSI MAHASISWA TERHADAP PROFESIONALISME DOSEN AKUNTANSI DI LINGKUNGAN PERGURUAN TINGGI SWASTA DI SURAKARTA
Authors: Pramesti Hernawati , Satyawati Endang
Published: May 2023

ABSTRACT The problem to be answered is how the students' perceptions of the professionalism of accounting lecturers in private universities in Surakarta. This study uses a survey method. The population includes all university students in Surakarta. The research sample was taken using purposive sampling method and convenience sampling. Data collection through questionnaires and collected as many as 40 sheets. In this study, lecturers' professionalism was measured using 4 professionalism factors, namely skills, knowledge, attitudes, and ethics. Hypothesis analysis was carried out by proportion analysis, score analysis, and Chi-Square analysis. The results of the analysis show that the null hypothesis is accepted, namely the Student's Perception of the Professionalism of Accounting Lecturers in Private Universities in Surakarta is good. Keywords:  perception, professionalism, expertise, attitude and ethics.  ABSTRAK Masalah yang hendak dicari jawabannya adalah bagaimanakah persepsi mahasiswa terhadap profesionalisme dosen akuntansi di lingkungan Perguruan Tinggi swasta di Surakarta. Penelitian ini menggunakan metode survei. Populasi mencakup seluruh mahasiswa Perguruan Tinggi di Surakarta. Sampel penelitian diambil dengan menggunakan metode purposive sampling dan conveniance sampling. Pengumpulan data melalui kuesioner dan yang terkumpul sebanyak 40 lembar. Dalam penelitian ini profesionalisme dosen diukur dengan menggunakan 4 faktor profesionalisme yaitu skill, knowledge, attitute, dan ethics. Analisis hipotesis dilakukan dengan analisis proporsi, analisis skor, dan analisis Chi-Square. Hasil analisis menunjukkan bahwa, hipotesis nol diterima yaitu Persepsi Mahasiswa terhadap Profesionalisme Dosen Akuntansi di lingkungan Perguruan Tinggi Swasta di Surakarta baik. Kata kunci:  persepsi, profesionalisme, keahlian, sikap dan etika
El feminismo no es “antihombres”. A propósito de las denuncias y las luchas feministas
Authors: Díaz Alzate Magda Victoria
Published: May 2023

Al hablar de las mujeres y sus derechos es ineludible reconocer las luchas que se han emprendido desde los movimientos feministas. Personas en todo el mundo, incluyendo mujeres, consideran que la lucha feminista se trata exclusivamente de alcanzar la igualdad entre hombres y mujeres, y que la emprenden mujeres “antihombres” (Hooks, 2020), juicio que además de ser una aberración y una falacia desproporcional, ha profundizado la grave guerra contra las mujeres que luchan para que se develen los problemas estructuralesde opresión, hasta el punto de equiparar sus luchas políticas con una práctica de eliminación de una parte de la humanidad como fue el nazismo, señalando a las feministas como feminazis, con toda la carga simbólica de odio que el término implica y el peligro al que nos exponen, en cuanto existen receptores que no son capaces de trascender lo que los medios de comunicación y las estructuras patriarcales emiten para deslegitimar esta causa digna de tener derechos humanos y las condiciones necesarias para vivirlos de manera plena.
The role of internally generated goodwill in choosing areas and objects of investment
Authors: Labunska Svitlana , Cibák Ľuboš , Sidak Mykola , Sobakar Marharyta
Published: May 2023

The purpose of the study is to develop and test in practice the method of analyzing the relationship between the formation of internally generated goodwill and investment attractiveness of an enterprise based on econometric modeling in order to improve the investment management process. Attracting additional investments, both for Slovakia and Ukraine, requires the identification of promising objects of investment. Assessment of enterprise’s potential cannot be accurately performed on the base of financial statements, which reflect only the state of assets. It is necessary to take into account the prospects for development of this business unit in the future, that largely depends on effective functioning of management system. The success of business processes depends on how rationally managers use the resources of the enterprise and form the structure of assets adequate to the demands of the market. The article considers the problem of estimating the value of enterprises in order to attract investments based on internally generated goodwill, and determines the peculiarities of the formation and types of goodwill of a commercial enterprise. As the main research method, canonical correlation modelling was used to analyze data of Ukrainian machine-building enterprises for the period 2017–2020. As a result, the factors responsible for the formation of internally generated goodwill were identified and classified according to their economic nature. Correlation dependencies between groups of initial and resulting coefficients were calculated and the areas of enterprise management that have the greatest impact on the formation of its market value were identified.
The Future Prospect of Mobile Banking Technology Enhancement in Indonesia
Authors: Noerlina Noerlina , Freda Djak Cindy , Mayo Glen , Tirtawijaya Yehezkiel Kevin , Samuel Josephine
Published: May 2023

FinTech is a brand-new industry for the banking and finance sectors. Its fundamental concept is to use information-technology-based solutions to improve efficiency in financial markets and banking transactions for consumers, banks, enterprises, and other ecosystem members. FinTech represents a system-level transformation in the financial services industry that has resulted in the creation of new actors and the convergence of capabilities. Electronic financial transfers via online banking and mobile payment have grown in popularity as the Internet and cell phones have evolved. The shift from traditional cash to digital money has blurred the distinction between data and money. In this paper, we reviewed the literature on fintech between 2018 and 2021. We discussed the state of the fintech ecosystem and mobile banking technology at the moment. The research context for this study is the development of financial technology (FinTech). The Fintech industry’s great potential and expansion in Indonesia must be backed up by a solid legal framework in the shape of Indonesian law and the law should be able to reach and incorporate all forms of fintech services.
Consumer Behaviour Towards Grocery Online Shopping During Pandemic: Case Study in Sayurbox
Authors: Dewanthi Desyra Sukma
Published: May 2023

The use of online groceries is increasing during the pandemic. In America, the increase reached 52% with 20% of shoppers being new users. Based on the survey conducted, it has shown that the Sayurbox is one of the online shops favored by the public to shop for vegetables and other necessities. As many as 24% of the sample used Sayurbox and Happyfresh, 19% used Shopee, 14% used Go-Mart, 9% chose Tokopedia, and 5% used Tanihub and Hypermart. During the pandemic, the trend of cooking the own food began to increase. This has resulted in increased demand for staple food. People are turning to buying healthier and more sustainable food. This research used a qualitative method. It is used to examine the condition of the object naturally with a combined data collection technique. According to this approach, the researcher begins with specific observations to produce a general theory and conclusions drawn from the research. The reason for using an inductive approach is that it considers the context in which the research effort is active, while it is also most appropriate for small samples that produce qualitative data. Data collected by observation, in-depth interviews, and literature study. The object of this research is that people often use online grocery shopping during this pandemic. Samples that has been taken as respondents are those aged 21 to 35 years. Demographic segmentation of Sayurbox are those who is in age of 18 until 50 years. They are a technology literate society with access to the internet. This community is a society that has the economic capacity to make purchases so that the closest people to this segment are workers who have not been or are already married. Potential area are Jakarta, Tangerang, Bekasi, and Depok. Sayurbox refers to the market segment of people who choose an instant lifestyle. Their life is full of busy so, they have no time to shop. They will more comfortable and easier to use services such as Sayurbox to provide food and basic necessities. This behavioral segment is aimed at people who have a tendency to be willing to pay postage and services for someone who has helped them get the goods they need. The motive of someone making a purchase at Sayurbox was most influenced by pandemic conditions. This platform provides a variety of vegetables, fruit, side dishes, beverage ingredients, dairy, package menus, and others to full household necessities in food. Some people use this platform to reduce the risk of being infected with Covid-19. In addition, consumers are also given the convenience and several discounts hitch make them even more diligent in using this platform. Those who use the services from Sayurbox are 21 - 35 years old consumers with a variety of professions. Based on the sample interviewed, it can be concluded that students, workers, and housewives use this platform to full their needs.
Advertising and Wom Effect Towards Consumer Buying Decision Process on Janji Jiwa Coffee in JAKARTA
Authors: Putrajaya Nicolas , Widiartanto Widiartanto , Nugraha Hari Susanta
Published: May 2023

This Research aimed to analyze Consumer behavior of Janji Jiwa coffee which focuses on the buying decision process from consumers, which includes the influence of Instagram promotion and word of mouth on buying decisions, which mediated by purchase intention and brand awareness from Kopi Janji Jiwa in East Jakarta. This Research survey was conducted through Questionnaire on 100 Janji Jiwa customers who have bought the Janji Jiwa coffee at least 4 times in Janji Jiwa outlets in AEON mall Jakarta Garden City and Transera Waterpark at East Jakarta. All the responses are processed with path analysis using Smart - PLS application. The results finding reveal that between Instagram promotion (Advertising) and word of mouth, Purchase Intention and Brand Awareness, and Buying decision, each of these variables has an effect on each other. But there are no influence between word of mouth on purchase intention. In Addition, Purchase intention and brand awareness are proven to mediate and strengthen the relationship between Instagram promotion and word of mouth towards buying decision.
Entrepreneurial Customers’ Decision for Purchasing Laundry Plastics Based on Product Quality, Price, Promotion and Distribution (Case Study: Jakarta, Tangerang and Bandung)
Authors: Wulandari Respati
Published: May 2023

This research is to determine the effect of Price, Product Quality, Distribution, and Promotion to Purchase Decision of Growth Packaging’s laundry plastic in Jakarta, Tangerang, and Bandung. We use quantitative methods and multiple regression analysis to get research finding. This research was conducted by distributing questionnaires to 55 respondents who are owners of laundry businesses in Jakarta, Tangerang, and Bandung. The findings of this study indicate that: Price and Distribution have a significant effect while Product Quality and Promotion have an unsignificant effect toward purchase of Growth Packaging’s laundry plastic in Jakarta, Tangerang, and Bandung.
Irritable bowel syndrome: shifts in point of view
Authors: Мinushkin О. N.
Published: May 2023

The main symptom of irritable bowel syndrome (IBS), a recurrent functional GI disorder, is abdominal pain associated with defecation, a change in the frequency of bowel movements and a change in the consistency of stool. Until recently, it was the only specific disease that was included in the international classification of the 10th revision. Another 53 functional disorders will be included in the classification of the 11th revision and receive the status of ICD diseases. There are four main variants of IBS: IBS with constipation, IBS with diarrhea, IBS with mixed bowel habit and IBS unclassified. The very concept of IBS was fast-changing. The latest Rome IV (2016) guidelines suggested a mechanism of intraepithelial contact disruption as one of the pathogenetic mechanisms, which activates a minor intramucosal inflammation. It could be relevant to the chronicity of the process and require the use of anti-inflammatory drugs and agents in the treatment that restore intraepithelial contacts, which increases the percentage of patients with a positive treatment effect. The report provides data on the pharmacotherapy of drugs that have a combination (concomitant) effect of action, for example, Meteospasmyl®, which is superior to drugs with antispastic action or action that restores impaired motility in terms of the final effect of the action. The author of this report invites to participate in the discussion about the feasibility of introducing a new IBS variant, which may have a chronic course, and the inclusion of anti-inflammatory drugs in the combination treatment (if drugs that affect motor disorders have insufficient effect).
Functional constipation in patients with injuries of the musculoskeletal system
Authors: Lazareva Yu. A. , Egorov D. V. , Seliverstov P. V.
Published: May 2023

This paper highlights the  problem of  functional constipation, its epidemiology, etiology, features of  the clinical picture during prolonged immobilization in injured patients, and approaches to therapy. Stool retention in patients undergoing prolonged immobilization is an urgent medical problem, since it occurs in most of these patients. The paper presents a clinical example of managing a patient with an injury to the musculoskeletal system and functional constipation. Functional constipation is associated with a number of pathophysiological processes: genetic characteristics, lifestyle (lack of physical activity) and eating style characteristic of Western cultures (low intake of dietary fiber and water), intestinal movement disorders that can be caused by numerous causes (neurogenic factors , diseases of the endocrine glands, circulatory disorders in the intestinal vessels, taking certain medications), anatomical features (dolichosigma), as well as social factors (late awakening, morning rush, work in different shifts, changes in the usual living and working conditions) and psychological patient features. The possibilities of lifestyle modification in patients with injuries of the musculoskeletal system are very limited, and special attention should be paid to correcting nutrition and observing the drinking regimen. The key point in the treatment of functional constipation in such patients will be the appointment of stimulant laxatives, one of which is sodium picosulfate. At the stages of treatment and rehabilitation, the patient should be recommended measures for modifying lifestyle and nutrition, exercise therapy in accordance with his physical capabilities and clinical recommendations for the treatment of constipation.
ATIVAÇÃO DE COMPOSTO ORGÂNICO COM ÁCIDO FOSFÓRICO E OS EFEITOS NA ADSORÇÃO DE Pb E Cd
Authors: Coltro Giulia , Lima Jacqueline , Pejon Osni , Rodrigues Valéria
Published: May 2023

ACTIVATION OF ORGANIC COMPOST WITH PHOSPHORIC ACID AND THE EFFECTS ON Pb AND Cd ADSORPTION. Application of adsorbents derived from waste in contaminated areas remediation is aligned with sustainable development goals and circular economy principles. As chemical activation can result in increased adsorption capacity, it is an alternative to improve the performance of materials and enable their use. This study evaluated whether activated compost derived from the organic fraction of municipal solid waste would be an efficient and low-cost adsorbent. Chemical activation was performed by impregnating 1 mol L-1 of phosphoric acid for 12 h at 25 °C. Characterization and batch equilibrium tests were carried out to confirm if chemical activation would positively affect the retention of lead (Pb) and cadmium (Cd). Surface functional groups and minerals were verified through Fourier Transform Infrared Spectroscopy (FTIR) and X-Ray Diffractometry (XRD) before and after batch equilibrium test. Removal percentages ranged from 52.49 to 91.22% for Pb (initial concentrations of 20.11 to 889.20 mg L-1) and from 13.33 to 87.13% for Cd (initial concentrations from 1.56 to 667.50 mg L-1). Compared to the original material, activation did not increase Cd adsorption capacity. However, was observed an improvement in adsorption performance for Pb between 76.86 and 443.30 mg L-1. The Langmuir isotherm best fitted the experimental data obtained both for Pb and Cd.
Akad Ijarah: Multijasa Financing Mechanism In Baitul Maal Wa Tamwil (BMT)
Authors: Faizah Fita Nurotul
Published: May 2023

Purpose - The purpose of this research is to find out how the mechanism of multijasa financing using ijarah contract and the determination of ujrah which is related to Fatwa DSN-MUI at KSPPS BMT DAMAR Fatmawati Branch Office, Semarang City.Method - The method in this research is qualitative case study type. Data were obtained through observation, interviews and documentation. Furthermore, the collected data were analyzed descriptively.Result - The results of the study state that the practice of ijarah contracts in multijasa financing at KSPPS BMT DAMAR KC Fatmawati includes: 1.) BMT acts as a provider of funds; 2.) BMT provides funds to realize the object of member rent, such as education costs, childbirth, home renovations, renting a shop. Then, the funds are handed over to the member; 3.) members can return the funds in installments. While on the determination of ujrah/fee, the BMT is guided by the nominal amount. The amount of ujrah is clearly stated at the time of the contract execution. This means that KSPPS BMT DAMAR KC Fatmawati is also a mediator between members and renters through a number of financing submitted by members. This is not in line with the obligations of sharia financial institutions, namely providing the leased goods or services provided as stated in Fatwa DSN-MUI No.09/DSN-MUI/IV/2000.Implication - This research was conducted to provide an overview of the practice of ijarah financing and the determination of ujrah at BMT and see the relationship based on Fatwa DSN-MUI Number 44 of 2004.Originality - There have been many discussions about ijarah contracts in sharia microfinance institutions/Baitul maal wat tamwil (BMT). However, there are still few who discuss multijasa financing with ijarah contracts correlated with DSN-MUI Fatwa Number 44 of 2004.
Implementation of Accounting Standards as an effort to realize the Accountability of Sharia Microfinance Institutions
Authors: Saadah Naili
Published: May 2023

Purpose - This study aims to analyze the presentation of the financial statements of what factors influence the presentation of the financial statements of Islamic microfinance institutions according to PSAK 101.  Method - This study aims to explore the implementation of accounting standards which are the basis for the presentation of financial statements of Islamic entities, therefore field research with qualitative methods is considered the most appropriate in this study.Result - The results of this study show that in the implementation of accounting standards, sharia people's credit banks have implemented applicable accounting standards while  sharia savings and loan cooperatives which are part of sharia entities have not been fully implemented, this is because there are several parts of financial statements that are not presented even though these parts are not crucial, for example zakat infaq and sodaqoh reports some  sharia entities do not present because the ZIS levy has been managed by a separate institution so that the reporting is also separate, besides that there are still many human resources who do not understand sharia SAK is an obstacle that is commonly encountered in the field.Implication - Referring to the results of this research, through this research, it is hoped that it will have implications for efforts to improve the competence of financial human resources in order to better understand the applicable accounting standards.Originality - This study seeks to compare the implementation of the presentation of financial statements in several BPRS and  BMT and identify weaknesses in the implementation of SAK.
FINANCIAL TECHNOLOGY AND SHARIA COMPLIANCE REGULATIONS IN ISLAMIC BANKING IN INDONESIA
Authors: Ramadhan Dwi Swasana
Published: May 2023

Purpose: The purpose of this study is to analyze the FinTech phenomenon and compliance with sharia regulations in Islamic banking in Indonesia. Use of research as information for regulators, Islamic banking, and other stakeholders in compiling compliance regulations as an element of supervision and optimal strategy to improve the quality of FinTech in Indonesian Islamic banking.Method: This research is a qualitative case study with literature studies related to the phenomenon of Sharia FinTech and Islamic regulations in Islamic banking in Indonesia.Results: The results of Yudaruddin's research (2022) stated that the better the economic conditions, the higher the potential for FinTech growth. Meanwhile, the results of Muryanto's research (2022) stated that apart from focusing on FinTech, Islamic banking is also required to maintain compliance with regulations, sharia principles, operational standards for sharia FinTech governance, and the Sharia Supervisory Board.Implication: With the existence of technology and the digital world, it will make easier life for human activities which can be accessed through any telecommunication media, anywhere, easy to use, and speeds up the process (Yudaruddin, 2022) . One of the outputs from the digital world is financial technology (FinTech). The development of FinTech can also be felt in Islamic finance where Islamic FinTech transactions in Indonesia in 2020 reached $2.9 billion in transaction volume and are the fifth largest transaction volume globally (Darmansyah et al., 2020; Muryanto, 2022; and Yudaruddin, 2022).Originality: This study looks directly at the FinTech phenomenon and compliance with sharia regulations in Islamic Banking in Indonesia which will be able to make good corporate governance of Indonesia Islamic Banking. Considering that there are not too many study at FinTech and sharia compliance in Indonesia Islamic Banks.
Research Progress of BAP1 in Structure, Function, and Cancer
Authors: Lu Wei-Tao , Li Meng-Ru , Yang Yi-Bo , Sun Yan-Yan , Dong Chun-Ming
Published: May 2023

Cancer is an important chronic non-communicable disease that endangers human health and
has become the main cause of death of residents around the world in the 21st century. At present, most
of the mature treatment methods stay at the level of cell and tissue, which is difficult to fundamentally
solve the problem of cancer. Therefore, explaining the pathogenesis of cancer at the molecular level
becomes the answer to the key problem of cancer regulation. BRCA-associated protein 1 (brca1-
associated protein 1) is a kind of ubiquitination enzyme encoded by the BAP1 gene and composed of
729 amino acids. As a carcinogenic protein, BAP1 can affect the cancer cell cycle and proliferation
capacity, mutation, and deletion. For example, depending on catalytic activity, it participates in the
regulation of intracellular function through transcription, epigenetic, and DNA damage repair. This
article mainly reviews the basic structure and function of BAP1 in cells, its role in cancer
development, and cancer-related mutants.
NIO-1, A Novel Inhibitor of OCT1, Enhances the Antitumor Action
of Radiofrequency Ablation against Hepatocellular Carcinoma
Authors: Yang Hua , Yang Yang , Zou Xiaozheng , Zhang Qian , Li Xiaoli , Zhang Chunyu , Wang Yanan , Ren Lili
Published: May 2023

Background:

Radiofrequency ablation (RFA) is an important treatment
strategy for patients with advanced hepatocellular carcinoma (HCC). However, its
therapeutic effect is unsatisfactory and recurrence often occurs after RFA treatment. The
octamer-binding transcription factor OCT1 is a novel tumour-promoting factor and an
ideal target for HCC therapy.

Objective:

This study aimed to expand the understanding of HCC regulation by OCT1.

Methods:

The expression levels of the target genes were examined using qPCR. The
inhibitory effects of a novel inhibitor of OCT1 (NIO-1) on HCC cells and OCT1 activation
were examined using Chromatin immunoprecipitation or cell survival assays. RFA was
performed in a subcutaneous tumour model of nude mice.

Results:

Patients with high OCT1 expression in the tumour tissue had a poor prognosis
after RFA treatment (n = 81). The NIO-1 showed antitumor activity against HCC cells
and downregulated the expression of the downstream genes of OCT1 in HCC cells,
including those associated with cell proliferation (matrix metalloproteinase-3) and
epithelial-mesenchymal transition-related factors (Snail, Twist, N-cadherin, and
vimentin). In a subcutaneous murine model of HCC, NIO-1 enhanced the effect of RFA
treatment on HCC tissues (n = 8 for NIO-1 and n = 10 for NIO-1 + RFA).

Conclusion:

This study demonstrated the clinical importance of OCT1 expression in
HCC for the first time. Our findings also revealed that NIO-1 aids RFA therapy by
targeting OCT1.
How e-service quality works on repurchase intention online travel agent (OTA)?
Authors: Meirejeki I Nyoman , Suarta I Ketut , Budiarta I Putu , Moelyadi Solihin , Budiasa I Made
Published: May 2023

This research aims to identify the impact of e-service quality on repurchase intention of on- line travel agent. On-line travel agent is a travel website (e- commerce) providing various services related to tourism, such as: on-line transportation and hotel bookings and entertainment. On-line travel agency also serves as an alternative option in addition to the conventional ones. This research employed quantitative approach. The data was gathered by distributing on-line questionnaire to 96 online travel agencies users as the samples. The data was then analyzed by using simple linear regression through SPSS 23. The result shows that e-service quality is in good category while repurchase intention is in very good category. The correlational value between e-service quality and repurchase intention is in the strong category and the percentage that shows e-service quality affects significantly positive to repurchase intention of 62,1% while 37,9% as the other variables not examined in this research.
Conceptual study of Thookudhara on Mandali Vishaja Sopha
Authors: Hima V H  , Shidhin K Krishnan  , Anagha Madhusoodhanan  , Anjali P P
Published: May 2023

The most important envenomation’s by snakes are from Elapidae and Viperidae families. Envenomation by the Viperidae induces necrosis of the skin and deep structures. Edema at the site of injury occurs very early and can be extremely intense. Mandali Sarpa Visha is Pitta predominant Visha and Lakshanas are Daha (burning sensation), Ruk (pain), and Sopha (swelling). Thookudhara drugs are Pitta Rakta Shamaka and it is indicated for Mandali Vishaja Sopha. Keraleeya Vishachikitsa Grantha’s, Visha Vaidya Jyotsnika and Prayoga Samuchayam mentioned the Yoga in Mandali Visha Chikitsa.
Scientific explanation of mode of action of Kamadudha Rasa in Amlapitta with special reference to Acid Peptic Disorders: A Review
Authors: Divya Singh  , Nakhat Mal  , Vinod Kumar  , Rajendra Prasad Sharma  , Purva Pareek
Published: May 2023

Amlapitta, also known as hyperacidity, is an illness that has been around for a while and is still very prevalent today. It is a very troublesome illness that, if left untreated, can result in a number of severe issues. Amlapitta symptoms and signs closely resemble gastritis or hyperacidity. The body's Pitta Dosha becoming more active is the primary contributor to hyperacidity. The Ayurvedic humour of Pitta represents heat or flames. There are a variety of factors that can aggravate Pitta, but the major ones are eating foods that are unsuitable for the body type or foods that shouldn't be consumed together (such as milk and fish or milk and salt), as well as drinking overly sour or spicy foods and liquids. In Ayurveda, hyperacidity is referred to as Amlapitta. Thus, a situation known as hyperacidity is one in which the body becomes more hot and sour. Pitta imbalances the digestive fire, resulting in poor food digestion and the creation of Ama. An essential medication used in Amlapitta is Kamadudha Rasa. We are attempting to provide a scientifically sound explanation of the drug's mechanism of action in this review paper.
A critical appraisal on the role of Agni in Amlapitta
Authors: Arun G. Nair  , Roopa Bhat
Published: May 2023

Background: Ayurveda is a peculiar domain of medical science which has its remedies for different ailments; either in the form of dietary modifications, lifestyle alterations or treatment modalities. In modern era, due to over inclination towards materialistic life, people often tend to compromise on their lifestyle, which indeed leads to depletion in health causing several ailments. Such compromises in life style and food habits will lead to the manifestation of diseases mainly of Annavaha Srotas. Such a commonly encountered disease is Amlapitta. Along with Tridosha, another entity i.e., Agni also plays an important role in the manifestation of the same. Hence, it is worth a discussion to explore the role of Agni in the development of Amlapitta. Materials and Methods: Extensive literary research was conducted inclusive of electronic databases such as Pubmed, Pubmed central, index medicus And index in Services like Elsevier, Scopus, Embase etc along with classical textbooks of Ayurveda. Discussion: Amlapitta is such a frequently encountered pathological manifestation of Annavaha Srotas which is explained in Ayurveda classics; wherein the Shuktata of Pitta Dosha gets elevated. Agni is an important factor which is responsible for proper occurrence of metabolism, which is utmost important for a disease free life. Conclusion: An effort is made in this paper to emphasize the role of Agni in Amlapitta, which can decide the fate of treatment planned and the rationality behind it.
An Ayurveda approach of Skin Care w.s.r. to Deha Prakriti (Body Constitution) : A Review Study
Authors: Jitendra B. Pawar  , Gopal B. Sharma
Published: May 2023

Prakriti (Body Constitution) is an important concept of Ayurveda which is decided at the time of birth. It shows differences in physical, physiological and psychological characteristics of an individual. Variation in skin characteristics is found as per Prakriti. In day-to-day lifestyle due to unwholesome and unhealthy food habits along with sedentary and stressful lifestyle result in various skin problems. Ayurveda has explained various skin regimens according to Deh Prakriti like Hetu, Nidan Parivarjan, Ahara, Vihara, Lepa, Snehan, Utsadan, Udvartan etc. For healthy skin. As we know in contemporary science there are various cosmetic products but does not have as productive result as we want so far, for the sake of society benefits. This article shows Ayurvedic approach towards skin care.
Hypertension - An Ayurvedic approach
Authors: Radhika Pungaliya  , Shivaleela S. Kalyani  , Sunilkumar M. Chabanur
Published: May 2023

Hypertension is severe high blood pressure caused by a stressful lifestyle, in which the blood vessels have persistently elevated pressure, making it difficult for the heart to pump. Because of this increased pressure on the heart, the pressure on the blood vessels that supply the different tissues and organs of the body increases and can damage the corresponding organs. It is an early stage of pathogenesis and a risk factor for the development of diseases affecting, for example, the heart, brain, kidneys, etc. Many people with hypertension are undiagnosed for a long time or until diagnosed incidentally, so it can be considered a silent killer. About 1.13 billion people worldwide suffer from hypertension, so normalizing abnormally high blood pressure is a difficult task. In Ayurveda, systemic hypertension can be understood as the participation of vitiated Doshas, ​​​​​​where Vata and Pitta are the dominant Tridoshas, ​​​​​​which prevent the movement of these Doshas in the respective Srotas. The concept of Avarana (occlusion in Dosha functioning in a normal state) gives a better understanding of hypertension, which should be considered for better results in Ayurvedic treatment of diseases. Therefore, an attempt will be made here to understand hypertension from Ayurvedic concepts and to discuss the management of this condition from an Ayurvedic perspective.
A case series on the role of Ayurveda in the management of Plantar Corn
Authors: Mohan Sisira , P V Dhanya , Namboothiri I Umesh
Published: May 2023

Plantar corn characterized by painful, circumscribed horny thickening is often intractable to conservative management and the symptoms affect persons gait and activities.  In Ayurveda it is described as Kadaram under Kshudraroga, being caused by aggravated Dosas along with Medas and Raktha. Treatment described for Kadaram according to Ayurveda is surgical excision followed by cauterization with Sneha. In this case series, a deviation from the prescribed treatment protocol was followed by doing surgical enucleation of corn and management of the excised site using Triphala Kasayam and Jathyadi Ghritam. The cases were prospectively followed up for three months for incidence of recurrence. No recurrence was observed during the follow up period. Thus, surgical enucleation followed by proper wound care can be effectively used in the management of plantar corn.
Antipyretic and analgesic activity of Amalakyadigana - An experimental evaluation
Authors: Hari Krishna Shriwas  , Sudhanshu Pratap Singh
Published: May 2023

During the current times endurance to bear the symptoms of fever is less with a lowered pain threshold and the most of the individuals demand for instantaneous relief from pain and fever. Antipyretic and analgesic drugs that are being prescribed in modern medicine give instantaneous relief but public with some amount of awareness about the side effects wish to opt for safe and effective herbal remedies. This attitude necessitates the research for the evaluation of fast acting analgesics and antipyretics. Keeping this in view, a study has been planned to evaluate the antipyretic and analgesic properties of Amalakyadigana (total Gana - Amalaki, Haritaki, Pippali, Chitraka) in experimental animals.
A wonder medicated thread in the management of Vagino-Anal Fistula - A Case Report
Authors: Pallavi A Hegde  , Mahalaxmi Bilagi
Published: May 2023

In Ayurveda, Bhagandara (Fistula-in-ano) is considered as one of the Ashta Mahagaroga (8 major disease) by Acharya Sushruta due to high recurrence rate. In the present era anorectal disorders are increasing, due to sedentary life style and others factors. The word Bhagandara is composed of 2 words Bhaga and Darana. The formation of Pidika leads development of Bhagandara it is characterized by opening around the Guda Pradesha with painful discharge. Acharya Charaka mentions the line of treatment for Bhagandhara as Virechana followed by Paatana (Excision) or if Pakwa, Bhedana by Ksharasutra application. In India the Ksharasutra is having high success rate (96.67%) in the management of Bhagandhara (Anal fistula). A case of 36 years old female patient consulted with complaints of boil in the perianal / vaginal region associated with pain & foul-smelling discharge, was diagnosed as Vagino-Anal Fistula and treated with Ksharasutra therapy, along with some oral medications. Patient recovered well with complete excision of tract within a span of 4 months. Thus, Ksharasutra is very effective in treating this condition, with minimal surgical intervention.
Studies in effect of in-vitro digestion of some of the Dravyas with respect to their Vipaka - A Research Article
Authors: Dhanshree K. Handibag
Published: May 2023

Vipaka is a unique concept of Ayurveda. It is the post digestive effect of any ingested substance. These can be in either of the two forms: Ahara Dravya (food) or Aushadh Dravya (medicine). Once the digestion of these substances takes place in the gastro-intestinal tract, it is metabolized and transformed into an absorbable form which is called Vipaka. In general understanding Vipaka is the final bio-transformation of digested food/drug. The term “Vi” (of Vipak) is ‘Vishishta’ means specific or special, and “Paka” refers to digestion or the function of Agni (digestive power or biological power). Any substance when ingested, it is digested and metabolized by the action of different specific Agnis (biological fire) i.e., Jatharagni, Bhutagni, and Dhatwagni of the body. During the entire process, the ingested substance decomposes and re-synthesizes several times for further absorption and assimilation process. This can also be referred to life experiences. In this study we will discuss and concluded different Dravya and their Vipaka.
Management of Amavata with Ayurveda
Authors: Reena Shivsagar Mishra  , Vivek Shrirampant Chandurkar  , Rakesh Tiwari  , Kalpesh Chaudhari
Published: May 2023

Amavata could be an illness in which vitiation of Vata Dosha & amassing of Ama in joints. In cutting edge science it is compare with Rheumatoid Joint pain which may be a auto-immune clutter. Within the display period Amavata is most common malady influencing a huge matured populace. Amavata is result of Agnidushti, Amotpatti & Sandhivikruti, since of those treatment which normalize Agni, metabolize Ama & controls Vata & keep up sound Sandhi & Sandhistha Shleshma will be best for this disorder. Rheumatoid arthritis (RA) is a symmetric polyarthritis that causes, unfavorable inflammation and deformity associated with systemic involvement. The prevalence of rheumatoid arthritis in India among those mentioned is between 0.5-3.8% in women and 0.15-1.35% in men. In various studies, the treatment helps to relieve the symptoms, but the underlined pathology remains untreated because the treatment is ineffective and also causes many side effects & toxic symptoms. Amavata management concept has Dravya, Katu-Rasa, Dipan Pachana with Langhana, Swedana and Tikta as Shaman Chikitsa. As the first concrete description of Amavata as a disease can be found in Madhav Nidana, this study provides a systematic evaluation of Amavata w.s.r. Rheumatoid arthritis in all the classics of Ayurveda. Amavata is one of the incurable conditions due to its chronic nature, intractable nature, complications of disease.