bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur)
Authors: Sari Erna , Nusantoro Jawoto , Sari Gustin Padwa
Published: January 2024

The purposes of this study are (1), to determine the calculation of the cost of production using the full costing method and determining the selling price using the cost plus pricing approach (2), to determine the calculation of the cost of production and determining the selling price applied by business owners (3), to find out the comparison between the two calculations. The object of the research is the BERKAH JAYA Banana Chips Business, Yosodadi Village, East Metro. The types of data in this study are qualitative and quantitative data, while the data sources used in this study are primary and secondary data. Data collection techniques used are observation, interviews, and literature. The data analysis method is to identify costs, compile data, calculate the cost of goods using the full costing method and selling prices with the cost plus pricing approach, calculate the cost of production and the selling price of the business owner and then make a comparison. The results of this study indicate that the calculation of the cost of production and selling prices with the standard method is higher than the business owner's method, so that the full costing method and the cost plus pricing approach can be used as an effort to obtain optimal profit
Pengaruh Tingkat Pemahaman Akuntansi, Persepsi Karir, Dan Prestasi Akademik Terhadap Niat Untuk Mengambil Sertifikasi Profesi Chartered Accountant (CA) Motivasi Sebagai Variabel Moderasi (Studi Kasus Pada Mahasiswa S1 Akuntansi Di Universitas Muhammadiyah
Authors: Astuti Agnes Mei , Zanaria Yulita , Hendri Nedi
Published: January 2024

This  type  of  quantitative  research  uses  a  comparative  causal  study,  namely

analysis, that is directed to investigate cause-and-effect relationships. Data was collected

using a questionnaire method and processed using SPSS Statistics 25 with a sample of 55. This study aimed to determine the effect of the level of accounting understanding, career perception, and academic achievement on the intention to take Chartered Accountant (CA) professional certification motivation as a moderating variable. On accounting students at the University of Muhammadiyah Metro. The results showed that (1) the relationship between  the  level  of  accounting  understanding  and  the  intention  to  take  chartered accountant (CA) professional certification did  not  have  a  significant effect (2)  career perception significantly influenced the intention to take chartered accountant (CA) professional certification (3) achievement relationship. There is no significant effect on the academic intention to take chartered accountant (CA) professional certification (4) motivation can moderate the relationship between the level of accounting understanding and intention to take chartered accountant (CA) professional certification (5) motivation can moderate the relationship between career perception and intention to take chartered accountant (CA) professional certification (6) motivation can moderate the relationship between   academic   achievement  and   intention  to   take   chartered   accountant  (CA) professional certification.
Pengaruh Greed, Opportunity Dan Locus Of Control Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi (Studi Empirispada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Metro)
Authors: Wati Ade Diana , Suyanto Suyanto , Rahayu Sri Retnaning
Published: January 2024

This study aims to determine: (1) the influence of greed on the academic cheating behaviour of accounting students, (2 the influence of opportunity on the academic cheating behaviour  of  accounting  students,  and  (3)  the  influence  of  Locus  of  Control  on  the academic  cheating  behaviour  of  accounting  students,  (4)  the  influence  of  Greed, Opportunity, and Locus of Control together on the academic cheating behaviour of accounting  students.  A  questionnaire  sampling  of  118  samples  with  research  data collection techniques was carried out. The research data were obtained using SPSS version 26 software. The data analysis technique used multiple linear regression analysis techniques and hypothesis testing. The results of this study indicate that: (1) Greed affects academic cheating behaviour, (2) Opportunity has an effect on academic cheating behaviour, (3) Locus of Control has no effect on academic cheating behaviour, (4) Greed, Opportunity, and  Locus  of  Control jointly affect  the  academic cheating behaviour of accounting students at Muhammadiyah Metro University.
Pengaruh Risiko Persepsi, E-Wom Dan Trustmark Terhadap Keputusan Pembelian Online Di E-Commerce Dengan Kepercayaan Sebagai Mediasi
Authors: Cahya Nanang Nur , Hendri Nedi , Darmayanti Elmira Febri
Published: January 2024

This study aims to examine the factors that influence decisions in online purchases in E-commerce. This type of research is quantitative research. The analytical method used in this study is the Partial Least Square (PLS) method using the SmartPLS software version 3.0 and the data analysis technique using the SEM (Structural Equation Modeling) approach. The variables used in this study are perceived risk, Electronic word of mouth (E-WOM), Trustmark, purchasing decisions and trust as mediating variables. The results of this study show that perceived risk has a positive effect on online purchasing decisions, Trustmark has a positive effect on online purchasing decisions, E-WOM has a positive and significant effect on online purchasing decisions, trust cannot mediate the effect of perceived risk on online purchasing decisions, trust can mediate the influence of Trustmarks. on online purchasing decisions but not significant, trust cannot mediate the effect of E-wom on online purchasing decisions. The implications of this research are relevant for the online business sector to pay attention to the factors that influence purchasing decisions
Mekanisme Dan Keuntungan Tabungan Prioritas yang Ditawarkan PT Bank Sumut Syariah
Authors: Nasution Sakinah Jahrani , Lubis Herlina , Yanti Nursantri
Published: January 2024

This research aims to find out how the mechanism and benefits savings priority offered PT Bank Syariah Bringjend Ktamso. The method used in this research is to use a qualitative approach with a descriptive method. Through the descriptive method, data is collected, organized, divided, analyzed, then disintegrated so that a clear picture and direction of the problem is explained. Location of research on PT. Bank Sumut Syariah KCP Bringjend Katamso. The technique used in this research is by way of direct interview with the Bank's employees, who are in charge of Customer Service, Operational, and Documentation. As for kendala to be the customer priority of PT. Bank Sumut Syariah KCP Kisaran is the requirements set forth in order to provide cash minimum Rp. 200 juta.And not many people in that area know what are the benefits they get by becoming priority customers of PT. The Bank Sumut Syariah.
Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur)
Authors: Ambarwati Retno , Nusantoro Jawoto , Septiani Ana
Published: January 2024

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company.
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing
Authors: Suci Desi Permoni , Nusantoro Jawoto , Septiani Ana
Published: January 2024

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product
Pengaruh Persepsi Mahasiswa, Motivasi, Ekspektasi Pendapatan Terhadap Pemilihan Karir Sebagai Profesi Akuntan
Authors: Sholaiha Khusnatul , Nusantoro Jawoto , Darmayanti Elmira Febri
Published: January 2024

This study aims to describe the influence of student perception, motivation, and income expectations on career selection in the accounting profession. The sampling technique in this study used purposive sampling techniques so that the samples obtained were 124 students. This study used a quantitative approach. The data was analyzed using the help of the SPSS 22 program with a type of analysis, namely multiple linear regression analysis. The results obtained from this study show that student perception, motivation, and income expectations have a significant effect on career selection as an accountant profession. The results of simultaneous testing of student perceptions, motivation, and income expectations together affect career selection as a student accountant profession of the S1 Accounting study program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Kompetensi Aparatur Desa Terhadap Pembangunan Desa
Authors: Subakti Iwan Habib , Zanaria Yulita , Hendri Nedi
Published: January 2024

This study aims to analyze Accountability, Community Participation and Competence of Village Apparatuses for Village Development. This type of research is quantitative, in this study researchers used primary data through questionnaires with a population of 1053 families. The sampling technique used Slovin with several criteria so that 91 respondents were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that Accountability influences Village Development, Community Participation influences Village Development, Village Apparatus Competence influencesVillage Development.
Pengaruh Financial Knowledge, Financial Awareness, Financial Experience, Pendapatan Dan Financial Technology Terhadap Personal Finansial planning Generasi Z Di Kota Metro
Authors: Sari Sri Puspita , Zanaria Yulita , Darmayanti Elmira Febri
Published: January 2024

This study aimed to analyze the effect of Financial Knowledge, Financial Awareness, Financial Experience, Income, and Financial Technology on Personal Financial Planning of Generation Z in Metro City. The population in this study were generation Z in Metro city which were in the productive age category, namely 15-28 years old. The sampling technique in this study used purposive sampling technique using the Slovin formula so that a sample of 100 respondents were obtained. The data were analyzed using multiple linear regression analysis methods. The results showed that Financial Knowledge (X1), Financial Awareness (X2), Income (X4), and Financial Technology (X5) affected the Personal Financial Planning of generation Z in Metro City. While Financial Experience (X3) had no effect on Personal Financial Planning generation Z in Metro city.
Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021
Authors: Sijabat Pinta Juliani , Hidayat Ferry
Published: January 2024

This study aims to determine and also analyze the Effect of Working Capital Turnover, Sales Growth and Company Size on Dividend Policy in Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. The research approach used is a quantitative approach. The type of research used is descriptive quantitative research and the nature of this research is explanatory research. The analysis used in this study is multiple linear regression analysis, in which sales growth and company size have an effect on dividend policy, while the rest of working capital turnover has no effect on dividend policy. Simultaneously shows the results that working capital turnover, sales growth and company size have a significant effect on dividend policy
SISTEM MONITORING SUHU DAN KELEMBABAN PADA INKUBATOR FERMENTASI TEMPE MENGGUNAKAN THINGER.IO
Authors: Damayanti Putri
Published: January 2024

Tempe menjadi makanan yang populer di Indonesia yang dimanfaatkan sebagai alternatif sumber protein nabati karena kandungan proteinnya yang tinggi. Dalam pembuatan tempe secara tradisional tanpa menggunakan teknologi kurang efektif karena suhu dan kelembaban yang tidak sesuai dengan kebutuhan pada saat proses fermentasi akan mengakibatkan pertumbuhan jamur pada tempe tidak sempurna dan waktu fermentasi menjadi lama yang berdampak pada hasil kualitas tempe menjadi kurang baik, sehingga mempercepat kerusakan pada tempe. Tujuan dari penelitian ini yaitu merancang suatu sistem yang dapat melakukan pengendalian dan pemantauan untuk menjaga kestabilan suhu dan kelembaban selama proses fermentasi tempe berbasis Internet of Things.Motode yang digunakan adalah metode penelitian dan pengembangan atau Research and Devolopment. Pada pengendalian sistem mengunakan mikrokontroler Arduino Mega dengan memanfaatkan sensor DHT22 akan menghasilkan keluaran menyalakan heater, fan, dan mist maker dan NodeMCU ESP8266 sebagai pengirim data ke smartphone melalui platform Thinger.io.Hasil penelitian ini adalah berupa alat inkubator yang dapat dilakukan pemantau suhu dan kelembaban melalui website. Hasil pengujian sensor DHT22 dengan persentase rata-rata error 1,2% untuk suhu dan 3,2% untuk kelembaban. Pada pengujian tampilan LCD dengan tampilan Thinger.io menghasilkan error tampilan 0% sehingga dapat dikatakan kemampuan Thinger.io untuk memantau suhu dan kelembaban berjalan dengan baik.Untuk pengujian fermentasi tempe dihasilkan waktu tercepat 22 jam dengan suhu antara 34℃ – 35℃ dan kelembaban 65% – 70%RH, sehingga dengan menggunakan inkubator frementasi dapat lebih cepat 18 jam dari pada metode konvensional.
Community shifts in Segunung Village due to information technology influence
Authors: Tripalupi Merry Fridha , Irawan Rahmat Edi , Sjuchro Dian Wardiana , Nurfauziah Isni
Published: January 2024

Background: The development of information technology has transformed rural communities from their traditional focus on local matters to being integrated into the global society. This shift significantly affects media consumption and production and consequently changes the way people interact with one another as they socialize in both real life and cyberspace. Purpose: This study aimed to find out the communication construction of rural communities living in Carangwulung Village, Wonosalam District, Jombang Regency. Methods: By using a phenomenological approach, the researchers revealed the experiences and meanings of individuals in this phenomenon. In-depth interview was the main data collection technique in this study. Results: The results of the study unveiled a transformative shift in the way rural communities interact and communicate, attributable to the pervasive influence of information technology. Historically, rural communities have been characterized by close-knit bonds, where face-to-face interactions in communal gatherings, festivals, and local meetings were the norm. These events often served as both social and informational hubs, fostering a sense of unity, shared identity, and mutual support. Conclusion: As technology permeates every aspect of life in Segunung traditional village, the shift towards virtual interactions is inevitable, impacting the collective nature of the community. Implications: The presence of the internet changes the communication construction of rural communities where life and community activities become easier by living in a world with real reality and part of cyber society.
Songkabala in al-'Urf Perspective on Pinisi Vesselbuilding in Coastal Sulawesi
Authors: Pabbajah Mustaqim , Ashufah Abdul Hayyaqdhan , Eitriya Zehratul
Published: January 2024

Pinisi vessel are cherished local heritage found in South Sulawesi up to the present day. Therefore, this research provided a comprehensive portrayal of songkabala ritual and conducted an in-depth analysis in Bulukumba, Indonesia. In the broader sociological framework, the intricate interplay between the local Bulukumba culture and Islamic law was analyzed. To examine songkabala rituals, theories such as al-'urf, symbolic interactionism, and legal sociology were established. This method presented an understanding of qualitative research, using data sources gathered through systematic observation, insightful interviews, and meticulous documentation. Data analysis was conducted through the stages of selection, formatting, and conclusion. The results showed that songkabala was a ritual preserved for making pinisi vessels in Bulukumba tradition to ward off disasters faced when sailing. The ritual was performed with four stages, including annakbang, kalabiseang annattara, appasili, and ammossi. Based on al-'urf theory, songkabala activities could be accepted as a good tradition for Indonesian Muslim communities because they preserve good local traditions, and not violating fundamental principles in the doctrine of Islamic teachings. The research suggested the need to analyze local traditions with a broad religious perspective, preventing negative justifications and perversion.
Generative AI Takes Centre Stage: Revolutionizing Productivity and Reshaping Industries
Authors: Sira Mariya
Published: January 2024

The growing prominence of Generative AI in discussions on artificial intelligence has significant implications for productivity and industry dynamics. This article aims to examine the transformative role of Generative AI, specifically focusing on its revolutionary impact on productivity and its influence on various industries. The objectives of this article include conducting a detailed analysis of how systems have greatly enhanced efficiency for developers and knowledge workers. By examining both the positive and negative aspects of the Generative AI movement, this article aims to provide valuable insights into the innovations driven by Generative AI and the advancements that contribute to its evolution. Through this exploration, the goal is to offer a comprehensive understanding of the current landscape, highlighting the opportunities and challenges presented by the rise of Generative AI in the management sphere.
Application of the Grey TOPSIS Method to Assess and Select a Contractor in Terms of Occupational Safety Management
Authors: Tabor Joanna
Published: January 2024

The objective of the article is to analyze the possibility of using the gray TOPSIS method to evaluate and select a contractor due to specific criteria regarding occupational health and safety management (OHSM). The choice of contractor is a problem for the decision-maker to make decisions based on many criteria, and most often, these criteria are very diverse, both quantitative and qualitative. The gray TOPSIS method is based on the use of a measure of the relative distance from the best solution, constituting the pattern, and from the worst solution, constituting the anti-pattern, to sort the solutions, using the Grey System Theory. To evaluate and select the contractor, 12 different criteria were used, describing the key areas of OHSM for the decision-maker. The criteria and their weights were selected taking into account the nature of the work planned to be carried out by the company ordering the work. Z-10 annual reports on working conditions in a given year submitted by enterprises to the Central Statistical Office, expert assessments and occupational health and safety procedures provided by five potential contractors were used as sources of information. The research confirmed that the use of gray numbers as part of the TOPSIS method allows the ranking of potential contractors from the point of view of selected criteria and the selection of the company that best meets the assumed occupational health and safety management criteria.
Financial Management of Small and Medium Enterprises in Context with the Requirement of Integrating Sustaina-Ble Development and Sustainable Socially Responsible Business
Authors: Prajová Vanessa , Škurková Katarína Lestyáska , Praj Filip , Bestvinová Viera , Košťál Peter
Published: January 2024

The paper deals with the assessment of the current state of financial management of small and medium-sized enterprises in the conditions of the market economy in Slovakia and points out that during the transformation for the sake of sustainability, financial managers must find answers to many and com-plex questions related to sustainability and financial performance of the enterprise. It is therefore necessary to develop the content of financial management tasks from a sustainability perspective.
Assessment of the Production Process Organization in the Metal Industry - Case Study
Authors: Mielczarek Krzysztof
Published: January 2024

The article provides a detailed case study illustrating the practical application of BOST surveys while focusing on the third principle of Toyota. This particular principle underscores the importance of achieving an even distribution in production to mitigate fluctuations and ensure the smooth functioning of the production process. The article delves into a comprehensive analysis of how this principle is implemented in real-world scenarios, exploring its effects on production efficiency and elucidating the advantages gained from the elimination of downtime and the prevention of excessive inventory buildup. Moreover, the article offers a discussion on examples of applications across various industries, shedding light on practical strategies for implementing the third Toyota principle. The goal is to not only optimize production processes but also enhance flexibility and adaptability to evolving demand patterns. The article concludes by examining the pivotal role of this principle within the broader context of operational excellence and the development of more efficient production systems. The research in focus centers around a company operating in the metal industry. Through the utilization of BOST questionnaire surveys, production workers within the company expressed their perspectives, revealing which factors they deemed most crucial. The analysis of research results takes various forms, including tables, histograms, radar charts, and several statistical tools. The overarching objective of this analysis is to identify and present the most critical factors by constructing significance sequences based on the obtained results. The findings obtained for small and medium-sized enterprises align with results from similar tests conducted in different business settings, indicating a level of consistency and applicability across various organizational contexts.
Glass and Glass-Ceramic Porous Materials for Biomedical Applications
Authors: Kędzia Olga , Lubas Małgorzata , Dudek Agata
Published: January 2024

Biosilicate glasses and glass-ceramic materials obtained on their basis are an important research area in tissue engineering due to their ability to regenerate bones. The most important features of bioactive glasses include: the ability to biodegrade and high bioactivity. Appropriate porosity, pore size, surface structure and topography, chemical composition and ion release kinetics, as well as mechanical properties enable the adhesion of mesenchymal cells and their differentiation towards osteoblast cells and stimulate further proliferation and angiogenesis. This study concerns the subject of bioglass, in particular Bioglass 45S5 and glass-crystalline porous materials in the context of their properties enabling the reconstruction of bone tissue and possible applications. The article addresses crucial issues of shaping the properties of glass and glasscrystalline porous structures by introducing changes in their composition and the method of their production, and also discusses the importance of foaming agents.
Differences in business fraud between state-owned and private companies: case of Croatia
Authors: Bartulović Marijana , Perkušić Dijana , Kovačević Ivan
Published: January 2024

Fraud presents a serious problem and arising issue for all of society at national and global levels. According to global fraud research conducted by the Association of Certified Fraud Examiners, it is estimated that the average company loses about 5% of its annual revenue due to different types of business fraud. Total estimated annual fraud losses according to global ACFE research reaches about 4.7 trillion dollars. Business frauds also present an important issue for the Croatian economy, business community and society as a whole. Thereby, considerable attention should be given to this issue with the aim of raising awareness throughout society on fraud and its negative and destructive impact on all of society. The main purpose of this paper is to examine differences in fraud characteristics between state-owned and private companies in the Republic of Croatia. Research was based on data on business frauds obtained by the Association of Certified Fraud Examiners Croatia which included 124 respondents. Data were related to frauds that occurred in Croatian companies in 2021 and 2020. In this paper we focused on fraud characteristics such as fraud loss, type of fraud, fraud duration and methods of fraud detection in order to determine whether fraud in privately owned companies differs significantly from fraud in state-owned companies. Research results revealed how differences in fraud characteristics among privately and state-owned companies exist. Based on a sample of Croatian companies that were victims of fraud, it is noted how fraud in state-owned companies lasts longer and creates greater loses in comparison to fraud in private owned companies. Moreover, data related to estimated fraud loss and fraud duration were statistically significant in terms of differentiating these two groups of companies. Based on data on discriminatory variables a logistic regression model correctly classified 78.46% of companies in the group of companies that are privately or state-owned.
Philatelic Testimonials of Maramures Mining (II): The Peak of the Local Philatelic Movement
Authors: Cioruța Bogdan-Vasile , Cioruța Ioana-Elisabeta Sabou , Pop Alexandru Leonard , Coman Mirela-Ana
Published: January 2024

We would like to think that Maramureş mining and thematic philately had a common destiny. The merging of the two areas of interest, although it started timidly, has continued to capture the public's interest more and more frequently in the period after 1988 and up to the present. Through the present work, we aimed to highlight the philatelic elements (postage stamps, first day of issue envelopes/FDCs, illustrated postcards, special and anniversary envelopes, maximum postcards, etc.) that appeared and promoted part of the activity of local mining, especially the one in Maramureș County. The identification, indexing, analysis, and description of the philatelic pieces were carried out starting from the existing material on several specialist websites with a philatelic profile and e-commerce platforms (Allnumis®, Colnect®, Delcampe®, eBay®, Jurnalul Filatelic, Romfilatelia, WOPA+®, WorldStamps®, etc), as well as that placed at the disposition of colleagues, philately enthusiasts and frantic collectors. The results of our current research have materialized in an impressive series of manifestations of the creation of Maramuresi philatelists, who have not forgotten for a moment that the basis of local development in the past was mining, through its economic, operational, and cultural contribution.
ROLE OF PROBIOTICS IN TYPE 2 DIABETES MELLITUS PATIENTS WITH HYPERTENSION: A REVIEW
Authors: Nugraha Iwan Saka , Suastini Ni Made , Santi Made Dwike Swari
Published: January 2024

Background: Type 2 Diabetes Mellitus (DM) is one of a global health problem. One of the comorbidities that often occurs in patients with type 2 DM is hypertension. Hypertension can increase the risk of cardiovascular complications. One of the causes of type 2 DM and hypertension is gut dysbiosis. An imbalance of gastrointestinal microbiota contributes to chronic inflammation and effects on the insulin action, increases insulin resistance, and leads to endothelial dysfunction. The role of this inflammatory mediator is a new therapeutic target in type 2 DM patients with hypertension. Objective: to describe how probiotic effect in type 2 diabetic patients with hypertension. Methods: All articles were obtained by conducting an electronic search through Pubmed and Google Scholar. Results: Probiotics help to restore the balance of the gastrointestinal microbiota, produce anti-inflammatory mediators, and suppress the pro-inflammatory mediators to control the glycemic profile and blood pressure of patients with type 2 DM with hypertension. All the clinical trial showed that probiotic help to maintaining clinical outcome in diabetic patients with hypertension. Conclusion: Probiotic effective for glycemic control and blood pressure in type 2 DM with hypertension.

Keywords: Diabetes; Hypertension; Gut dysbiosis; Probiotics; Inflammation mediators
ANALISIS NILAI-NILAI KARAKTER PADA BUKU SISWA KURIKULUM 2013 KELAS III SEKOLAH DASAR
Authors: Oktaviani Siska
Published: January 2024

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan kesesuaian nilai-nilai karakter pada buku siswa kelas III kurikulum 2013 Sekolah Dasar. Penelitian ini merupakan penelitian analisis isi (content analysis). Penelitian dilaksanakan pada bulan Mei hingga Juli 2022. Penelitian ini menganalisis buku siswa kurikulum 2013 kelas III SD/MI semester 2 terbitan dari Kementerian Pendidikan dan Kebudayaan Indonesia revisi 2018 yang terdiri dari 4 tema. Penelitian ini berfokus pada kata/kalimat/paragraf yang mengandung nilai-nilai karakter sesuai dengan PPK (Penguatan Pendidikan Karakter) dalam buku siswa. Instrumen utama dalam penelitian ini adalah peneliti sendiri dengan instrumen pendukung berupa pedoman analisis buku siswa. Proses penelitian ini dilakukan dalam teknik analisis data terdiri dari 3 tahap yaitu pereduksian data, penyajian data dan penarikan kesimpulan. Hasil penelitian diperoleh informasi bahwa buku siswa kurikulum 2013 kelas III sekolah dasar semester 2 revisi 2018 sudah memuat penguatan pendidikan karakter (PPK) walaupun dengan frekuensi kemunculan yang berbeda-beda di setiap tema. Berdasarkan hasil analisis pada semua tema, nilai karakter dengan frekuensi kemunculan tertinggi adalah nilai karakter nasionalis, kemudian nilai karakter gotong royong, lalu nilai karakter mandiri, selanjutnya nilai karakter integritas dan frekuensi nilai karakter dengan kemunculan terendah adalah nilai karakter religius.

Kata kunci: nilai karakter, buku siswa, kurikulum 2013
Information asymmetry, corporate governance, and IPO underpricing: Evidence in Indonesia
Authors: Pelawi Jeffrey Bastanta , Pelawi Rizky Yusviento
Published: January 2024

This paper analyzes the relationships between information asymmetry, corporate governance, and IPO underpricing in the Indonesian IPO market. Previous studies on underpricing IPO have shown mixed results, offering several interesting research gaps to explore, especially in emerging markets. Accordingly, the purpose of the research is to examine further whether information asymmetry and corporate governance are the causes of IPO underpricing. A purposive technique is used, and 318 samples of IPOs are selected from 2010 to 2020 on the Indonesian Stock Exchange (IDX). Next, a multiple regression model is developed and tested using the EViews 9 software. Our evidence shows that underwriter reputation negatively affects IPO underpricing, indicating a high level of information asymmetry in the Indonesian IPO market. Further, our evidence reveals that board size and number of employees negatively affect IPO underpricing. Meanwhile, manager and family ownership exhibit insignificant results due to the pyramidal ownership structure. Finally, we also find that reputable underwriters charge higher underwriting fees than non-reputable ones. In general, our study demonstrates that hiring a reputable underwriter and implementing good corporate governance practices can minimize underpricing during the IPO.
Indonesia’s macroeconomic conditions during United States-China trade war
Authors: Sulistiyowati Liliek Nur , Pratama Sandhika Vistaylen
Published: January 2024

The trade war between the United States and China can affect the Indonesian economy. It is because the United States and China are Indonesia's main trading partners in International trading. Indonesia's macroeconomic indicators affected by the trade war are exports, imports, interest rates, and inflation. This research examines the trade war's partial and simultaneous effect on Indonesia's macroeconomic conditions, such as exports, imports, interest rates, and inflation. The data used in this study is secondary data from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI) in 2017 – 2020. The data analysis technique used is MANOVA (Multivariate Analysis of Variance). The empirical results showed that trade war simultaneously affects exports, imports, interest rates, and inflation. Meanwhile, the trade war partially affects exports, imports, and interest rates but not inflation. Our research concluded that trade conflicts between Indonesia's two main trading partners, namely the United States and China, affect Indonesia's macroeconomic conditions, especially on exports, imports, interest rates, and inflation. Indonesia must take strategic steps to anticipate the impact of the trade war, especially on export, import, and interest rate policies.
Thrift shopping intention: Understanding determinant of second-hand apparel shopping behavior
Authors: Vicamara Ulfa , Santoso Adi , Riawan Riawan
Published: January 2024

This study aims to determine the factors that influence consumer behavior related to shopping intention in used clothing products (thrift). The population of this study is Indonesian people who desire to purchase used clothing products. The total population in the study was 200 thrift consumers. This study used primary data obtained by distributing questionnaires using the Google form and a Likert scale. The analytical method uses SEM with AMOS (Analysis of Moment Structure) software. The results of this study indicate that social support has a significant effect on shopping intention. In contrast, hedonic motivation and perceived risk do not significantly affect shopping intention. The development of the industrial world, especially in the field of used clothing products (thrift) to increase people's shopping intention, can be based on factors that have a significant influence, such as social support. The limitation of this research is that the data produced is only from a questionnaire instrument based on the perception of respondents' answers, so conclusions are drawn only based on data collected through a written questionnaire instrument without being equipped with interviews.
The impact person-organization fit on innovative work behavior: A mediation role of psychological empowerment
Authors: Wartini Sri , Hikmah Fahmi Ainul , Ranihusna Desti
Published: January 2024

This research aims to examine the impact of person-organization fit on innovative work behavior and the mediating role of psychological empowerment on the impact of person-organization fit on innovative work behavior. The population of the research was all leaders of savings, loans, and consumer cooperatives in Kebumen regency. A total of 70 respondents were determined using a proportionate random sampling technique. This research tests the hypothesis using SmartPLS version 3. The results showed that person-organization fit did not affect innovative work behavior. However, person-organization fit has a positive and significant impact on psychological empowerment. Psychological empowerment also positively and significantly impacts innovative work behavior. In addition, psychological empowerment plays a full mediation role in the impact of person-organization fit on innovative work behavior. Limited respondents and less than optimal questionnaire returns are limitations in this study. So, future research is expected to increase respondents' ability to achieve ideal data and develop other independent variables, such as leadership and perceptions of organizational support.
Disclosure of sustainability report and accounting conservatism
Authors: Putri Magdalena Lisanti , Andreas Hans Hananto , Chang Ming Lei
Published: January 2024

Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of accounting conservatism. This study aims to provide empirical evidence of the effect of sustainability report disclosure on applying accounting conservatism principles. This study comprises manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017–2020. The number of samples used in this study was 74, based on the purposive sampling method. The data analysis method in this research is a quantitative analysis using panel data regression analysis with the Random Effect Model (REM). The results of this study indicate that disclosure of sustainability reports has a positive effect on accounting conservatism. This research's contribution is to help companies decide what their corporate responsibility efforts should prioritize. The companies should be more aware of the effects of accounting conservatism and different sustainability report disclosures.
РИЗИКИ ТА ПЕРЕВАГИ ЦИФРОВОЇ ТРАНСФОРМАЦІЇ СИСТЕМИ ПРОФЕСІЙНОЇ ОСВІТИ
Authors: Оршанський Леонід , Нищак Іван , Ясеницький Володимир
Published: January 2024

У статті розкриті актуалізовані проблеми, пов’язані із цифровою трансформацією вітчизняної професійної освіти, подані її переваги та розгляд причин відставання за якістю і конкурентоспроможністю від провідних країн світу. Наголошується, що процес цифровізації професійної освіти є достатньо актуальним напрямом наукових досліджень.

Виходячи з вимог, цілей і завдань, поставлених суспільством і державою, процес цифровізації професійної освіти треба розглядати, з одного боку, як формування цифрового освітнього середовища, яке містить комплекс засобів і цифрових технологій, що використовуються в освітньому процесі, а з іншого – як глибинну цифрову трансформацію усієї галузі професійної освіти, що має забезпечити якісну підготовку фахівців до майбутньої професійної діяльності в умовах цифрового суспільства і цифрової економіки.

Цифровізація незаперечно впливає на розвиток професійної освіти, несучи у собі велику кількість можливостей, ризиків і переваг. Процес цифровізації стрімкий, тому освітня практика зіткнулася з великою кількістю проблем, які необхідно послідовно розв’язувати. Аналіз наукових джерел і практики підготовки фахівців у закладах професійної освіти уможливив виокремити найбільш актуальні ризики та переваги цифрової трансформації професійної освіти в Україні.

Однак прогрес не стоїть на місці, тому саме цифровізація є необхідною умовою підвищення якості професійної освіти і як наслідок – підготовки нової генерації професіоналів, здатних реалізовувати свій потенціал у майбутньому цифровому виробничому просторі.
Pemanfaatan Channel Youtube sebagai Media Dakwah Oleh Masjid Al-Irsyad Surabaya
Authors: Abdina Rahmat A
Published: January 2024

The times have made it easier to carry out da'wah activities, especially through social media. One of the most popular social media in Indonesia is Youtube. Al-Irsyad Mosque Surabaya is one of the mosques in Indonesia that has a Youtube channel as a medium for preaching. This study aims to determine the effectiveness of the use of the Youtube channel as a medium for preaching the Al-Irsyad Mosque in Surabaya. This research is a library research with the source of the data is obtained from the content uploaded on the Masjid Al-Irsyad TV channel. The results showed that Al-Irsyad Mosque Surabaya in terms of utilizing the Youtube channel as a propaganda medium was very effective, both in quantity and quality. In quantity, it was found that the contents uploaded through the Masjid Al-Irsyad TV channel have been watched by millions of viewers from all over the world. Meanwhile, in terms of quality, the results of video editing are also considered to attract the interest of the audience. This can be seen from the audience's responses through the positive comments column, both Muslim and non-Muslim viewers.Keywords: Al-Irsyad, Mosque, Da'wah Media, Youtube Channel
Implementasi Fungsi Manajemen dalam Kegiatan Ibadah (Studi: Masjid Taqwa Al-Muhajirin Gajahmungkur Kota Semarang)
Authors: Hakin Lukmanul
Published: January 2024

Fungsi manajemen merupakan kegiatan dilaksankaan ketua organisasi/ketua takmir untuk mrencapai tujuan yang ingin dicapai agar dapat muncul daya tarik bagi umat islam untuk berkunjung, sekalipun pada awalnya hanya utuk melaksankan sholat. kunjungan umat islam ke masjid tentu akan membawa dampak positif bagi perkembangan peran masjid dari sekedar tempat beribadahmenjadi tempat pengembangan dakwah, berkomunikasi, bersilaturahmi, dan membina ukhwah islamiyah. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif. Tujuan penelitian ini adalah untuk mengetahui implementasi fungsi manajemen dalam kegiatan ibadah di Masjid Taqwa Al-Muhajirin Kecamatan Gajahmungkur KotaSemarang. Untuk mendapatkan data yang diperlukan, peneliti menggunakan sumber data primer yaitu hasil wawancara dan observasi serta data sekunder berupa jurnal, buku, dokumen. Masjid Taqwa Al-Muhajirin Kecamatan Gajahmungkur Kota Semarang melakukan pergantian struktur organisasi setiap lima tahun sekali. Rapat kerja yang dilakukan setiap satu tahun untuk memahas program kerja yang akan dilaksakanan pada Masjid mengunakan fungsi manajemen berupa Perencanaan, pengorganisasian, komando, koordinasi, dan pengelolaan, menurut Hanry FayolHasil penelitian pada Masjid Taqwa Al-Muhajirin sudah memenuhi lima fungsi manajemen planning, organizing,comanding, coordinating dan controlling akan tetapi masih ada program yang sudah direncanakan yaitu program kegiatan layanan pengurusan jenazah sudah direncanakan tetapi belum terlaksana hambatanya yaitu adanya aturan yang ditetapkan seperti tidak boleh menabur bunga, berdoa di makan dan pemakaman yang jauh dari warga setempat yaitu di makam gunung pati membuat masyarakat tidak mau menggunakan pelayanan pengurusan jenazah dari masjid.
Peran Tokoh Masyarakat dalam Menanggulangi Penyakit Sosial
Authors: Amran Ali
Published: January 2024

Salah satu jenis penyakit sosial minum minuman keras harus mendapatkan perhatian serius dari tokoh masyarakat khususnya remaja di Kelurahan Sihitang. Peran dan partisipasi tokoh masyarakat sangat besar dalam menanggulangi penyakit sosial ini, guna mewujudkan keamanan dan ketertiban suatu masyarakat. Hasil penelitian menunjukkan bahwa remaja yang terpapar penyakit sosial minuman keras di Kelurahan Sihitang memiliki efek lain termasuk melakukan penyakit sosial lain seperti perkelahian, pencurian, dan berupa membuat keributan dan ketidaknyamanan bagi warga sekitar. Namun peran dari tokoh masyarakat dalam menanggulangi penyakit sosial minuman keras masih kurang maksimal. Faktanya bahwa penyedia minuman keras di Kelurahan Sihitang tetap saja menjalankan operasinya karena tidak adanya penanganan secara serius baik dari unsur pemerintahan maupun dari tokoh masyarakatnya.
Model Strategi Pengembangan Masyarakat Islam Berbasis Online Aglonema Kecamatan Pekalongan Lampung Timur
Authors: Ritonga Anas Habibi , Prafitri Bayu
Published: January 2024

Islam merupakan Agama yang menekankan pada kepedulian sosial, karena Islam menegaskan bahwa misi dari setiap ritus Islam adalah akuntabilitas sosial, tanpa implikasi sosial ritus Islam akan dilakukan secara sia-sia.[1] Oleh karena itu, implikasi sosial telah menjadi sumber kesadaran bagi setiap masyarakat dan memberikan arti penting sebagai sikap terhadap lingkungan social, Pemberdayaan dan pengembangan akan menyediakan ruang bagi masyarakat untuk mengadakan pilihan-pilihan. Pemberdayaan dan pengembangan masyarakat Islam adalah mentransformasikan dan melembagakan semua segi ajaran Islam dalam kehidupan keluarga (usrah), kelompok sosial (jama‟ah), dan masyarakat (ummah). Dengan demikian pengembangan masyarakat merupakan model impiris pengembangan prilaku individual dan kolektif dalam dimensi amal shaleh, dengan titik tekan berpusat pada pemecahan masalah yang dihadapi masyarakat. Jenis penelitian ini tergolong penelitian lapangan (field research) apabila dilihat dari tempat penelitian dilakukan. yaitu penelitian dengan menggunakan informasi yang diperoleh dari sasaran penelitian yang selanjutnya disebut informan atau responden melalui instrumen pengumpulan data seperti angket, wawancara, observasi dan sebagainya. Hasil dari penelitian ini bahwa strategi Pengembngan Msyarakat islam melahirkan sesbuah Model pemberdayaan masyarakat innovasi berbasis agribisnis teknologi adalah suatu konsep pemberdayaan masyarakat yang didalamnya terdapat strategi-strategi pemberdayaan masyarakat dan mempunyai inovasi-inovasi baru yang dilakukan untuk masyarakat pengembang usaha agribisnis tanaman horticultura mampu mengembangkan potensi yang dimiliki. Potensi yang dimiliki mempunyai pengertian kelebihan-kelebihan bakat yang dimiliki. Bakat yang dimiliki jika dikembangkan akan menjadi sesuatu yang dapat mengahasilkan sebuah karya dan menjadi daya. Model pemberdayaan masyarakat yang didalamnya terdapat strategi-strategi pemberdayaan masyarakat Islam yang dapat membantu masyarakat pengembang agribisnis tanaman horticultura dalam mengikuti pemberdayaan masyarakat Islam dalam meningkatkan kesejahteraan.