bluuebunny/crossref_metadata_2025 huggingface dataset:
Understanding University Teachers’ Perspectives of English Medium Instruction in Indonesia
Authors: Santoso Wulandari , Rindu Kinasih Putri
Published: October 2022

Despite the massive growth of universities offering EMI in non-Anglophone countries including Indonesia, there is little research regarding the underlying rationales for the implementation of EMI and the perceptions of lecturers in relation to the enactment of EMI. Several studies have also highlighted the absence of official guidelines for EMI in this context, which has contributed to the dissimilar practices of EMI among Indonesian universities. This case study aimed to find out the underpinning rationales for the implementation of EMI at the Indonesian universities. It also aimed to investigate how lecturers at the Indonesian universities perceived the implementation of EMI. Semi-structured interviews were conducted with nine non-English lecturers from both state and private Indonesian universities. The results of this study showed that some factors, including promoting university internationalisation, enhancing academic reputations, and taking part in international competitions, were found to underpin the implementation of EMI. In addition, this study also underlined the issue of internationalisation in relation to Englishisation and its impacts on EMI. In this study, the participants' use of the Indonesian language intended to facilitate communication and understanding of content learning could also be seen as a way to value multilingual practices. Therefore, this study suggests that the Indonesian linguistic ecology where Bahasa Indonesia and English co-exist with the hundreds of local languages should be taken into consideration in the educational language policy-making.
PERANAN CUSTOMER SERVICE DAN PHYSICAL EVIDENCE DALAM MENINGKATKAN PELAYANAN TERHADAP NASABAH PADA BANK NAGARI (Studi Kasus Pada Bank Nagari Cabang Pembantu Lubuk Buaya Padang)
Authors: Egim Ash Shadiq , Gusnadi Utari Sandra
Published: October 2022

Penelitian ini bertujuan untuk mengetahui pengaruh dari Peranan Customer Service dan Physical Evidence Dalam Meningkatkan Pelayanan Terhadap Nasabah Bank Nagari Cabang Pembantu Lubuk Buaya Padang. Pengujian ini menggunakan Program SPSS 16. Data yang digunakan adalah data primer, penelitian ini menggunakan 100 orang responden sebagai sampel penelitian. Hasil Penelitian ini menunjukkan bahwa pada Uji t Statisti bahwa Customer Service (X1) berpengaruh signifikan parsial terhadap pelayanan (Y). Sedangkan Physical Evidence (X2) berpengaruh signifikan persial terhadap pelayanan (Y). Pada Uji F Statistik bahwa Customer Service (X1) dan Physical Evidence (X2) kemungkinan berpengaruh secara simultan terhadap pelayanan (Y). Nilai Adjusted Square sebesar 0,382 yang artinya keseluruhan variabel memberikan pengaruh Sebesar 38,2% terhadap pelayanan. Sedangkan sisanya 62,2%. Dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.

Kata Kunci: Customer Service, Physical Evidence, Pelayanan
PENGARUH REPUTASI DAN PENGUNGKAPAN INFORMASI AKUNTANSI TERHADAP PREFERENSI MAHASISWA TERHADAP PERBANKAN SYARIAH
Authors: Honesty Fiola Finomia , Setiawan Mia Angelina
Published: October 2022

Perbankan merupakan salah satu penggerak perekonomian di suatu negara. Salah satu jenis perbankan di Indonesia adalah perbankan syariah. Bank syariah memiliki pengelolaan dana simpanan yang berbeda dengan bank konvensional. Dimana dalam perbankan syariah pengelolaan keuangan merupakan kemitraan dimana bank bertindak sebagai pengelola keuangan yang mengatur investasi dari nasabah dengan prinsip bagi hasil. Meskipun setiap perbankan syariah terus berkembang, masih banyak masyarakat Indonesia yang belum mengetahui bagaimana bank syariah menjalankan operasional dan aktivitasnya. Salah satu permasalahan yang dihadapi oleh pelaku usaha syariah adalah preferensi dan kurangnya informasi publik tentang perbankan syariah. Telah banyak penelitian tentang preferensi nasabah terhadap perbankan syariah di Indonesia, namun masih sedikit dibandingkan penelitian tentang perbankan. Penelitian ini bertujuan untuk menganalisis faktor-faktor preferensi nasabah dalam memilih perbankan syariah. Faktor-faktor ini termasuk reputasi bank, dan informasi keuangan oleh perbankan syariah. Populasi dalam penelitian ini adalah mahasiswa jurusan Akuntansi di Sumatera Barat dengan mengambil sampel dari mahasiswa jurusan Akuntansi di Universitas Negeri Padang. Analisis dilakukan melalui analisis regresi linier berganda untuk menguji faktor preferensi mahasiswa terhadap perbankan syariah. Setelah data terkumpul diperoleh 140 responden penelitian yaitu mahasiswa akuntansi yang sudah dan belum mengambil mata kuliah akuntansi syariah. Dari pengolahan dan analisis data diketahui bahwa reputasi bank berpengaruh signifikan terhadap preferensi bank syariah. Sedangkan informasi akuntansi tidak berpengaruh signifikan terhadap minat menabung pada bank syariah.

Kata kunci: bank syariah, preferensi, reputasi bank, keterbukaan informasi keuangan, TOC
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LINGKUNGAN
Authors: Setiawan Mia Angelina , Honesty Fiola Finomia
Published: October 2022

Tujuan dari penelitian ini adalah untuk mendeteksi faktor-faktor yang teridentifikasi berdampak pada pengungkapan lingkungan. Faktor yang digunakan adalah umur perusahaan, sensitivitas industri dan kinerja lingkungan sebagai variabel bebas. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai tahun 2020. Dari data yang dikumpulkan dari 48 perusahaan menunjukkan bahwa usia perusahaan, sensitivitas industri dan kinerja lingkungan berpengaruh terhadap pengungkapan lingkungan.

Kata kunci: pengungkapan lingkungan; kinerja lingkungan; sensitivitas industri; usia perusahaan
PENGARUH HARGA DAN DESAIN INTERIOR TERHADAP KEPUASAN SERTA DAMPAKNYA TERHADAP LOYALITAS PELANGGAN ARSHIYA MARKET DI KABUPATEN ACEH BESAR
Authors: Erlinda Erlinda , Sulfitra Sulfitra , Marlizar Marlizar , Murad Suryani , Reza Muhammad
Published: October 2022

Penelitian ini bertujuan untuk menguji pengaruh harga dan desain interior terhadap kepuasan serta dampaknya terhadap loyalitas pelanggan pada Arshiya Market Aceh Besar. Jenis penelitian ini adalah deskriptif kuantitatif, teknik pengambilan sampel yang digunakan pada penelitian ini adalah accidental sampling. Dengan jumlah sampel sebanyak 96 responden pelanggan Arshiya Market. Metode analisis data yang di gunakan adalah path analisys. Hasil penelitian ini menunjukkan bahwa harga berpengaruh signifikan terhadap kepuasan, desain interior berpengaruh signifikan terhadap kepuasan, harga tidak berpengaruh signifikan terhadap loyalitas pelanggan, desain interior tidak berpengaruh signifikan terhadap loyalitas pelanggan, kepuasan berpengaruh signifikan terhadap loyalitas pelanggan, harga berpengaruh signifikan terhadap loyalitas pelanggan melalui kepuasan dan desain interior berpengaruh signifikan terhadap loyalitas konsumen melalui kepuasan pada Arshiya Market Kabupaten Aceh Besar.

Kata Kunci: Kepuasan Konsumen, Pembelian ulang, Loyalitas Pelanggan
PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH BERDASARKAN SAK EMKM PADA USAHA KARAK KALIANG MARISA
Authors: Sari Immu Puteri , Yulianis Fitri , Pamenan Rambun
Published: October 2022

Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah merupakan salah satu standar akuntansi keuangan yang ditetapkan untuk mempermudah UMKM menyusun dan menyajikan laporan keuangan yang lebih sederhana dan mudah dipahami bagi investor dan kreditor untuk memberikan bantuan pembiayaan bagi para pengusaha UMKM. Usaha Karak Kaliang Marisa ini sudah lama didirikan dan memiliki aktivitas bisnis yang memadai, namun belum dapat menerapkan SAK EMKM dengan baik. Latar belakang inilah yang menarik untuk dikaji terkait dengan penerapan SAK EMKM. SAK EMKM ini terdiri dari tiga komponen yaitu : laporan posisi keuangan, laporan laba rugi,dan catatan atas laporan keuangan.

Penelitian ini menggunakan metode kualitatif dengan jenis pendekatan deskriptif. Hasil penelitian ini menunjukkan bahwa, sistem pencatatan keuangan pada Usaha Karak Kaliang Marisa dicatat secara manual dan masih sangat sederhana, alasan membuat pencatatan yang sederhana karena pemilik masih belum memahami cara menyusun laporan keuangan yang sesuai dengan standar dan karena keterbatasan waktu sehingga untuk menyusun laporan keuangan sesuai dengan SAK EMKM masih belum diterapkan. Penelitian ini juga diharapkan dapat memberikan informasi bagi pemilik Usaha Karak Kaliang Marisa dalam menerapkan SAK EMKM.

Kata Kunci : SAK EMKM, Laporan Keuangan
Maharah al-Qira'ah Learning Planning and Strategies in Improving Islamic Understanding
Authors: Hartati Mira , Hanafi Abdul Halim
Published: October 2022

The learning process is a complex activity, so careful planning is needed so that it can run systematically and more organized. In Arabic learning, the term learning planning is better known as "I'dad" which means a form of planning and is prepared before the learning process is carried out and is more specific. There are at least four elements that must be in the planning, including objectives, supporting resources, strategy and implementation. The steps of the preparation of the learning plan are: first to formulate specific objectives along with the subject matter, secondly to choose learning experiences, third to choose teaching and learning activities, fourth to determine the people involved, fifth to determine the materials, tools and media to be used, sixth to determine physical facilities or pre-facilities, and seventh to determine evaluation and development materials. In order for this maharah al-qira’ah learning process to be more interesting, educators must be skilled in choosing the strategies to be used. In this case, there are several strategies that can be used in the learning process of maharah al-qira’ah, including empety outline, analysis, snow bolling, broken square / text, and card match indexes.
The Principal's Role in Creating a School Climate with Noble Moral Nuances during a Limited Face-to-Face Period
Authors: Denti Sri
Published: October 2022

This study aims to determine the climate of Akhlak-nuanced schools at Semen Padang Private High School. How the principal's role during the face-to-face meeting period is limited. The results showed that: The moral school climate at Semen Padang Private High School is very pronounced every day starting from the process of arriving students in the morning, program 3 S (Smile, Greetings and Greetings), reading the Qur'an before the first class hour begins until the return of students back home in the afternoon. The Muhadharah (Bina Remaja Islam) program and infak every Friday, the commemoration of islamic holidays (PHBI) which are contained in the matriculation of religious programs at Semen Padang Private High School, as well as other school programs that are extracurricular in nature. The principal's role as managerial during face-to-face meetings is limited to managing educational personnel and continuing to carry out professional development by conducting In-House Training in establishing the Operational Curriculum of the Education Unit (KOSP). As an educator, the principal implements and demonstrates a high commitment to learning activities and ensures that the school climate runs well. As a supervisor, the principal continues to strive and communicate the role of all teachers, even parents, even during limited face-to-face meetings with strict health protocols.
Learning Design of Islamic Religious Education for Elementary Schools: Integrative Review
Authors: Urika Cerda
Published: October 2022

Learning design is the most important part of planning the goals to be achieved, while the condition of the learning design of Islamic religious education at the elementary school level in Bathin Solapan District has not been uniformed. In accordance with this problem, this study aims to analyze the learning design of Islamic religious education. The results of research conducted at the Bathin Solapan Subdistrict Elementary School showed that the design of the PAI teacher learning program was in accordance with the standards set, but in terms of formulating learning indicators and objectives, there were still weaknesses found, the difference between indicators and learning objectives, which should be between indicators and learning objectives must be the same in learning tools. However, it causes a problem for PAI teachers and PAI teachers always depend on the teacher's working group. So that PAI teachers in making learning tools need to be accompanied by the principal or even the supervisor to monitor directly.
Mind Mapping Learning Model and Learning Motivation and its Effect on Aqidah Akhlak Learning Outcomes
Authors: Elfida Reni
Published: October 2022

This study examines the influence of the use of learning media in learning Akidah Akhlak class X MIA in Madrasah Aliyah Negeri 2 Payakumbuh City for the 2021/2022 school year. In the study, researchers used mind mapping learning media to improve the learning skills of students in a relatively open, reflective, critical and active learning mindset and facilitate students to increase creativity in understanding learning materials. First, conducting a scoring of motivational questionnaire sheets and student learning test results in the subject of moral akhlak class X MIA at Madrasah Aliyah Negeri 2 Payakumbuh City. The second converts the score into a value. Third, determine the calculated average (M) of each test sheet. Fourth, group the value of learning motivation and test results of moral academia subjects. fifth, conduct an analysis requirements test. Sixth, test the hypothesis. Seventh, discuss the results of the analysis and conclude the results of the discussion. The results of the study are First, the learning motivation of experimental class learners is in the good category with an average of 91. Second, the learning outcomes of the students of the experimental class with an average score of 80.27 were better than the control class with an average score of 73.81. With a calculated value (8.368) greater than the ttable value (2.68) at the degree of freedom n1+n2-2 (61) and a significant level of 95%.
Hochauflösende Bodenkarten für den Schweizer Wald
Authors: Baltensweiler Andri , Walthert Lorenz , Zimmermann Stephan , Nussbaum Madlene
Published: October 2022

Bei der Beurteilung von Standortsbedingungen im Schweizer Wald spielt der Boden neben Klima und Relief eine entscheidende Rolle. Flächige Bodeninformationen für den Schweizer Wald sind jedoch nur in grober Form verfügbar. Basierend auf rund 2000 Waldbodenprofilen haben wir mittels maschinellen Lernens verschiedene Bodeneigenschaften (z.B. pH- und Sandgehalt) von sechs Bodentiefen für die gesamte Waldfläche der Schweiz mit einer Auflösung von 25 m × 25 m vorausgesagt. Während die Güte der Modellierung für die Bodendichte zufriedenstellend war, waren der Gehalt an organischem Kohlenstoff und die Bodengründigkeit schwieriger vorauszusagen. Zu jeder Bodenkarte berechneten wir zudem eine Unsicherheitskarte, sodass die Qualität der Bodenkarten auch räumlich beurteilt werden kann.
Analisis Hadis Riwayat Al-Tirmidzi Tentang Pendidikan Akal Menggunakan Aplikasi Jawami’ Al-Kalim
Authors: Deden Hilmansah  , Aulya Fazrin Rahman
Published: October 2022

Analysis Of History Of Al-Tirmidzi About Reasoning Education Using Jawami' Al-Kalim Application
 Intellectual education is a very important thing, even ijtihad as the fruit of reason thinking is one of the most important sources of law in Islam. This study aims to analyze: 1) understanding of reason education 2) comparison of the hadith of al-Tirmidhi's history of reason education 3) the process of transmission and quality of the hadith of al-Tirmidhi's history of reason education 4) istimbath and application of the content of the hadith of al-Tirmidhi's history about intellectual education on the theory or practice of Islamic education. The research approach used is qualitative research with library research instruments and the research method used is descriptive method. In analyzing this hadith the author uses the help of the Jawami 'al-kalim application. The results of this study provide the following conclusions: 1) mind education is to shape the mindset of students towards everything that is useful, whether in the form of syar'i science, culture, modern science, awareness, thought, and civilization; 2) this hadith was narrated by several narrators such as Muhammad bin Isha At-Tirmidhi in the book Jami'u At-Tirmidhi hadith number 1245, Ahmad bin Hanbal in the Musnad Ahmad bin Hanbal book hadith number 21492, Abu Daud in the book Sunan Abi Daud hadith number 3121 and Abdullah bin Abul Ar-Rahman Ad-Darimy in the book of Sunan Darimi hadith number 168; 3) this hadith is a dho'if hadith but is a maqbul min hadith hasan li ghairi; 4) the results of the istimbath hadith show that the Prophet Muhammad provided broad opportunities for the development of reason in order to bring together humans with their own nature. This is relevant to the concept of education, namely reason and intellect must be developed.
Konsep Masyarakat Islami Dan Karakteristiknya Menurut Ali Ahmad Madkur
Authors: Neni Nurlaela
Published: October 2022

Problematika kehidupan bermasyarakat saat ini tidak ada habisnya, sering dijumpai  berbagai  kasus pertikaian, konflik dan permusuhan disebabkan hate speech, saling mengejek, saling fitnah, saling menyalahkan dan tidak saling menghargai baik antar suku, ras dan golongan. Untuk membangun kehidupan bermasyarakat yang damai, nyaman dan aman, masyarakat harus dapat mewujudkan nilai-nilai keadilan, persaudaraan dan sikap saling menghargai. Tujuan penulisan artikel ini adalah untuk mengetahui konsep masyarakat Islami dan memahami karakteristik dan ciri-ciri masyarakat Islami menurut Ali Ahmad Madkur. Penelitian ini menggunakan studi kepustakaan (library research) yang menjadikan bahan pustaka sebagai sumber utama penelitianya. Pendekatannya menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa masyarakat Islami adalah kelompok masyarakat yang mempunyai kebiasaan, tradisi, sikap dan perasaan persatuan yang diikat oleh kesamaan agama yakni agama Islam. Masyarakat Islami adalah masyarakat Rabbani (berpegang pada nilai-nilai Ilahi), manusiawi dan seimbang (harmonis) serta perpedoman kepada sumber hukum Al-Qur’an dan Hadis Nabi saw. Komponen-komponen yang membentuk masyarakat Islami adalah adanya individu-individu yang membentuk suatu jama’ah (perkumpulan), adanya ikatan atau hubungan antara individu, adanya sistem/aturan yang diberlakukan dan akidah sebagai unsur terpenting. Adapun pilar-pilar masyarakat Islami adalah ilmu pengetahuan, keadilan, amal/ pekerjaan dan kebebasan.
Technologischer Wandel trifft Politikfeldwandel: KI-Politik als Ausdifferenzierung von Digitalpolitik / Technological change meets change in policy field: AI policy as a differentiation of digital policy
Authors: Goldmann Anne
Published: October 2022

Ambivalenzen prägen den Zugang zur Politikfeldanalyse im Bereich Digitalpolitik: Einerseits findet die Entstehung von neuen Politikfeldern sowie die Ausbildung innerer Strukturen wenig Beachtung auf theoretischer Ebene. Andererseits nimmt die Kategorie des Politikfeldes eine selbstverständliche Rolle innerhalb der Policy-Analyse ein. Ausgehend vom Feld der Digitalpolitik argumentiert der Beitrag, dass eine detaillierte Betrachtung entstehender Politikfelder lohnt. Am Beispiel der KI-Politik wird nachgezeichnet, dass hier bereits ein eigenes Segment innerhalb des Politikfeldes Digitalpolitik entsteht. Mit Hilfe von inhaltsanalytischen Auswertungen von Policy-Dokumenten sowie der Durchführung von Expert*innen-Interviews können schließlich für den Zeitraum der 19. Legislaturperiode die zentralen Akteure und ihre Aktivitäten auf Bundes- und Länderebene identifiziert werden. Für die Bundesländer ergibt sich hierbei eine Dreiteilung entsprechend der Intensität ihrer Bemühungen. Schließlich können erste Strukturen der Bearbeitung des Themas nachgezeichnet werden, die besonders deren Querschnittscharakter betonen. Technologischer Wandel und Politikfeldwandel im Sinne der Ausdifferenzierung gehen in diesem Fall eng miteinander einher.
Solving Interval Investment Problem in Vague Environment Using Dynamic Programming Approach
Authors: Khalifa Hamiden Abd El-Wahed , Afifi W.A. , Kumar Pavan
Published: October 2022

In financial planning problems, the determination of the best investment is one of the interesting optimization models. In the proposed work, an investment problem (IP) is introduced in vague environment. The vagueness in return parameter is characterized by normalized heptagonal fuzzy number (HFN). One of the suitable interval approximations, namely, an inexact rough interval of a normalized HFN is utilized. Afterward, the inexact rough interval investment problem is considered. A dynamic programming (DP) approach is developed, which is applied for optimizing the fuzzy investment problem. The ideology of “rough interval number” is suggested in the mathematical modeling framework of the proposed problem to show the rough data as an inexact rough interval of piecewise quadratic fuzzy numbers. Afterward, the DP approach is applied to solve and compute a rough interval solution. Finally, a numerical example is yielded for the utility of the approach to apply on real-world problem for the decision-maker. The obtained results consist of the total optimal return with inexact rough intervals on a $ 10 million investments is as follows: $ [[1.69, 2.08]: [1.75, 1.91]] millions.
Mining Local Tight Spatial Sub-Prevalent Co-Location Patterns
Authors: He Qiuqing , Chen Hongmei , Xiao Qing
Published: October 2022

Spatial sub-frequent co-location patterns reveal the rich spatial relation-ship of spatial features and instances, which are widely used in real applications such as environmental protection, urban computing, public transportation, and so on. Existing sub-frequent pattern mining methods cannot distinguish patterns whose row instance spatial distributions are significantly different. Additionally, patterns whose row instances are tightly located in a local area can further reveal the particularity of the local area such as special environments and functions. Therefore, this paper proposes mining Local Tight Spatial Sub-frequent Co-location Patterns (LTSCPs). First, a relevancy index is presented to measure the local tightness between sub-frequent pattern row instances by analyzing mutual participation instances between row instances. The concept of LTSCPs is then proposed followed by an algorithm for mining these LTSCPs. Finally, a large number of experiments are carried out on synthetic and real datasets. The results show that the algorithm for mining LTSCPs is efficient and LTSCPs are practical.
Optimization of Fuzzy System Inference Model on Mini Batch Gradient Descent
Authors: Surono Sugiyarto , Thobirin Aris , Hsm Zani Anjani Rafsanjani , Astuti Asih Yuli , Kp Berlin Ryan , Oktavia Milla
Published: October 2022

Optimization is one of the factors in machine learning to help model training during backpropagation. This is conducted by adjusting the weights to minimize the loss function and to overcome dimensional problems. Also, the gradient descent method is a simple approach in the backpropagation model to solve minimum problems. The mini-batch gradient descent (MBGD) is one of the methods proven to be powerful for large-scale learning. The addition of several approaches to the MBGD such as AB, BN, and UR can accelerate the convergence process, hence, the algorithm becomes faster and more effective. This added method will perform an optimization process on the results of the data rule that has been processed as its objective function. The processing results showed the MBGD-AB-BN-UR method has a more stable computational time in the three data sets than the other methods. For the model evaluation, this research used RMSE, MAE, and MAPE.
Fuzzy Henstock-Δ-Integral on Time Scales and Its Application
Authors: Li Yubing , Shao Yabin , Gong Zengtai
Published: October 2022

In this paper, we define the fuzzy Henstock-Δ-integral and fuzzy Δ-derivative on time scales(or briefly FH-Δ-integral, Δ-derivative). Then, we give some convergence theorems for this kind of nonabsolute convergent integrals. Finally, we obtain an existence theorem of the global solutions for this kind of fuzzy generalized differential systems.
Real-Time Interaction VR Design of Role-Based Autonomous Experiment on ERP
Authors: Huang Weibo , Wu Runlong , Kong Shuying , Liang Chuting
Published: October 2022

This study applied VR technology to the ERP simulation experiment teaching, introducing the optimized collision detection algorithm. In the established virtual ERP simulation experiment environment, the data visualization operation is carried out on the very important data content in the ERP experiment, so that the system can predict the students’ operation in real time when the students interact. Thus, it reduces the unreality of the interaction. In addition, we improve the AABB bounding box based on B+ tree storage to improve the efficiency of inter-model collision detection and reduce the occupation and consumption of system memory during detection. Finally, the framework of Bayesian predictive filtering algorithm is introduced to predict the students’ simple interactive operation and the orientation of object model. This model optimizes the whole immersive experience teaching of ERP based on VR technology, and makes a certain contribution to meet the talent demand in the context of big data.
Sequence evidence that the D614G clade of SARS-CoV-2 was already circulating in northern Italy in the fall of 2019
Authors: Xia Xuhua
Published: October 2022

The D614G clade is characterized by TTTG at four nucleotide sites (sites 241, 3037, 14408 and 23403 following the reference genome NC_045512), in contrast to CCCA shared among early SARS-CoV-2 genomes sampled in China and those that can be traced to China. It was believed that the TTTG lineage descended from the early viral CCCA lineages. A set of SARS-CoV-2 sequences collected from Sept. 12 to Dec. 18, 2019, in Lombardy, Milan and Turin in Italy provided, for the first time, strong evidence that the D614G/TTTG lineage has already been circulating in Italy in 2019.
Optimization of the nutritional regime of winter wheat
Authors: Mamsirov Nurbiy , Kishev Alim , Mnatsakanyan Arsen
Published: October 2022

Abstract. Efficient and rapid decomposition of plant residues, and elimination of the negative impact of pathogenic microflora on the soil environment and the plant organism occurs due to fungi of the genus Trichoderma, which have phytoprotective and growth-promoting properties, have a high degree of decomposition of high-polymer components of plant residues. One of these drugs is Sternifag. The article presents the results of studies that determine the effectiveness of the use of the microbiological preparation Sternifag in the technology of cultivating winter wheat. The research was carried out at the Adyghe research institute of agriculture in the period 2017–2020 gg. on leached chernozem. As a result of the research, it was noted that the use of the Sternifag preparation increased the height of winter wheat, which was 37,4 cm in the booting phase (+39,6 % of the control) and 81,9 cm in the full ripeness phase (+8,9 % to control), the growth of biomass by aboveground organs and their accumulation of dry matter also increased. The inclusion of the Sternifag preparation in the winter wheat cultivation technology significantly increased the yield by 11,2 (low agrobackground) and 9,3 (high agrobackground) % in comparison with the options without its use. The maximum yield – 4,01 t/ha, was obtained on option 4 with the Sternifag preparation, on a high agricultural background. It was determined that the use of this drug in the cultivation of winter wheat improved the protein content in the grain, its nature, and vitreousness. At the same time, it slightly affected gluten and its quality, which determined the grain class, which corresponded to 5 on a low agricultural background, and 4 on other options.
Resilience assessment of the rural territorial space
Authors: KRASIL'NIKOVA L. , Ruschickaya Ol'ga , Balandin Dmitriy A. , Fedoseeva Svetlana
Published: October 2022

Abstract. The article is devoted to the study of the resilience of territorial space of rural areas in modern conditions. The hypothesis is the assumption that the preconditions for the resilience of rural areas in the conditions of modern economic uncertainty are the existing resource potential, industry specifics, as well as the traditional way of the regional agrarian economy. The aim is to study the phenomenon of resilience in relation to rural areas. Objectives: to consider current trends in the development of rural areas at the regional level; to develop a methodology and assess the resilience of rural areas. Methods: scientific analysis and synthesis, analytical interpretation of official statistical data and horizontal analysis, factor aggregation, additive analysis. Scientific novelty. On the basis of generalization of theoretical provisions and development of methodological tools the author's approach to the assessment of operational resilience of rural areas in social, economic and environmental directions was proposed. Results. The interdisciplinary nature of resilience is considered, the review of scientific works of scientists specializing in the spatial development of regional economy, sustainable development of rural areas, state and municipal administration, agroindustrial activity is carried out, the main trends in the development of rural areas under the transformation of social relations of the Russian Federation are considered. The conclusion is formulated that the analysis of transformation processes is necessary not only to restore the lost positions of rural areas of regional space, but also to develop and implement operational measures of resilience taking into account the constantly emerging risks, threats and shocks. The results of the study carried out on statistical indicators of Perm Krai have shown the increasing importance of social infrastructure and its impact on the sustainability of the agrarian economy of the region. The scientific contribution is the approbation of the author's methodology for assessing the operational resilience of rural areas during the instability of hydrocarbon and fuel prices, fluctuations in the national currency and tightening sanctions, the pandemic of coronavirus infection and its consequences. The directions for future research are to determine the trajectories of resilience of the territorial space of the country in the context of federal districts and constituent entities of Russia.
Reporte de Mercados Financieros del año 2008 a febrero de 2009
Authors: Patiño Lina , Lega Felipe , Hernández Camilo , Benítez Sandra , Gómez José Eduardo
Published: October 2022

Este reporte hace una descripción del comportamiento de los mercados financieros colombianos, y realiza comparaciones internacionales. El análisis se centra en lo corrido del año 2008 hasta febrero de 2009, un periodo en el cual los mercados financieros internacionales estuvieron enmarcados por la alta volatilidad, aumento en la aversión al riesgo y problemas de crédito ante los efectos de la crisis en las economías a nivel global, luego de la quiebra de Lehman Brothers, el rescate de la aseguradora AIG y los anuncios de liquidaciones y fusiones de las principales entidades financieras internacionales.
Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)
Authors: Kudhori Ahmad , Kusumaningrum Dian , Pandowo Hedi
Published: October 2022

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.
Determining Factors for Success Use of e-Learning in Learning Process in College
Authors: Alfian Mohammad , Maulidah Hikmatul
Published: October 2022

This research was conducted to determine the use of e-Learning that was conducted by students in College. The main purpose of this research was to find out the factors that make up e-learning successfully used in teaching learning in College. The variables in this study were e-Learning Quality, Information Quality, Use of e-Learning, User Satisfaction and Success of e-Learning. The respondents in this study were active students who used e-learning in their teaching and learning process. The number of respondents in this study were 206 respondents. The respondents in this study were students who use e-learning in teaching and learning processes in College around Pekalongan residency. The data processing in this study used the SmartPLS 3.0 tool. The results of this study showed that the quality of e-learning affects user’s satisfaction and use of e-learning. Furthermore, the quality of information generated from e-Learning only affected user’s satisfaction but it did not affect the use of e-learning. The successful use of e-learning was effect by user’s satisfaction and use of e-learning.
The Influence of Financial Secrecy and National Culture toward Tax Compliance
Authors: Kristanto Ari , Kusumadewi Christina
Published: October 2022

Tax compliance is essential to pursue the fulfillment of countries’ tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior. We expect that the financial secrecy would reduce the tax compliance. Furthermore, we also hypothesize that the restraint culture in a society influences tax compliance negatively. This research uses control variables i.e: democracy, tax rate, and law enforcement. By using cross-countries data of 62 countries processed by multiple regression analysis, it is concluded that financial secrecy has a negative influence toward tax compliance. Moreover, the restraint culture does not implied to have any effect on tax compliance. The findings of this research provide additional contribution as an empirical study in a global scale about the influence of financial secrecy and restraint culture on tax compliance. Based on the result, it can be recommended the government that should promote transparency in the financial sector to minimize non-compliant behavior.
Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Authors: Pesudo David , Nugroho Kavita Devira
Published: October 2022

The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure and audit firm reputation. Using the data from IDX of manufacturing companies in 2019 and 2020, the researcher examines the difference in audit quality, measured by discretionary accruals, in terms of audit tenure and audit firm reputation. This study also examines 247 companies that are analyzed using Mann-Whitney test. Findings from this study reveal that there is no significant difference between the audit quality of companies that have repeated and non-repeated audits. However, this study indicates that there is a significant difference in the audit quality of a company that is audited by the big 4 and non-big 4 audit firms. Based on the result, it can be suggested that auditor rotation is not necessary to enhance the audit quality since independent auditors tend to sustain their reputation and maintain their service qualifications.
The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements
Authors: Purwiyanti Deviana , Herry Laksito
Published: October 2022

This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee members, the frequency of audit committee meetings, the size of the audit committee, and also the tenure of the audit committee members. Financial statement fraud in this study will be measured using the Beneish M-Score formula. This study uses financial sector companies listed on the Indonesia Stock Exchange during the 2019-2020 period as the object of research. The population used in this study was 174 companies. The test results in this study show that the expertise of the audit committee members, frequency of audit committee meetings and the tenure of the audit committee members have a negative and significant influence on the occurrence of fraudulent financial statements in the company.
Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City
Authors: Kudhori Ahmad , Pandowo Hedi
Published: October 2022

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.
Analysis of Changes in the Stipulation of the Employment Creation Law on Taxation Laws
Authors: Taufiq Abd Rohman , Romadhini Siami
Published: October 2022

This study aims to determine the changes in taxation legislation based on the determination of the work copyright law in 2021. This study uses a literature review study method with a normative juridical approach. The object of the research was the Danny Darusslam Tax Center. The data source used is secondary data. Technical analysis of data by using a matrix of changes in income tax laws. The results of the study explain that the Job Creation Act was passed to help the country's economic recovery by simplifying, synchronizing and trimming laws and regulations, especially in the field of taxation in order to attract investors. In addition, the Job Creation Law to increase investment funding is regulated in Law Number 2 of 2020, encouraging taxpayer compliance and voluntary payment, increasing legal certainty, and creating justice by taxing electronic transactions.
Peran Jiwa Kewirausahaan dan Nilai Kewirausahaan Terhadap Kemandirian Usaha
Authors: Muhammad Taali  , Triana Prihatinta  , Ardila Prihadyatama
Published: October 2022

Fenomena perkembangan industry kecil merupakan suatu hal yang menarik untuk diteliti. Mengingat industry kecil memiliki karakteristik khusus yang tidak dimiliki oleh industry sedang dan besar. Penelitian ini akan focus kepada peran dari jiwa kewirausahaan dan nilai-nilai kewirausahaan dalam pengaruhnya terhadap kemandirian usaha para pelaku industry kecil di Kota Madiun. Penelitian ini akan dirancang dengan menggali data primer berupa kuesioner dan akan menggunakan 50 sampel industry kecil di wilayah Kota Madiun. Selanjutnya, untuk memecahkan rumusan masalah yang ada, akan digunakan Structural Equation Modelling sebagai alat bantu untuk menganalisis data.
Bagaimana Kecerdasan Emosional Dan Lingkungan Kerja Mempengaruhi Kinerja SMA Guru Di SMAN 1 Aluh-Aluh
Authors: Ridho Muarief
Published: October 2022

Penelitian ini bertujuan untuk mengetahui Kecerdasan Emosional dan Lingkungan Kerja pada SMAN 1 Aluh-Aluh. Untuk mengetahui Kinerja Guru SMAN 1 Aluh-Aluh. Untuk menganalisis bagaimana pengaruh Kecerdasan Emosional dan Lingkungan Kerja terhadap Kinerja Guru SMAN 1 Aluh-Aluh. Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif dan mengoperasikan perhitungannya menggunakan program SPSS 23.0. Variabel dalam penelitian ini Kecerdasan Emosional, Lingkungan Kerja dan Kinerja Guru. Pengumpulan data yang diperoleh melalui kuesioner, observasi, wawancara, dan studi pustaka. Teknik penarikan sampel adalah non probability sampling. Responden penelitian ini adalah Guru SMAN 1 Aluh-Aluh yang berjumlah 31 orang. Hasil penelitian ini menyimpulkan bahwa: 1) Kecerdasan Emosional pada SMAN 1 Aluh-Aluh termasuk kategori tinggi. 2) Lingkungan Kerja pada SMAN 1 Aluh-Aluh termasuk kategori tinggi. 3) Kinerja Guru pada SMAN 1 Aluh-Aluh termasuk kategori tinggi. 4) Kecerdasan Emosional secara parsial berpengaruh signifikan terhadap Kinerja Guru. 5) Lingkungan Kerja secara parsial berpengaruh signifikan terhadap Kinerja Guru. 6) Kecerdasan Emosional dan Lingkungan Kerja berpengaruh secara simultan terhadap Kinerja Guru. Dapat disimpulkan bahwa terdapat pengaruh antara Kecerdasan Emosional dan Lingkungan Kerja terhadap Kinerja Guru pada Guru SMAN 1 Aluh-Aluh
PERCEPTIONS OF MANAGEMENT IMPLEMENTATION MEETING INCENTIVE CONVENTION EXHIBITION (Case Study at The SUN Hotel and ASTON Hotel – Madiun)
Authors: Agustinus Doedyk Setiyawan  , Eva Mirza Safitri  , Aminudin Azis
Published: October 2022

MICE Management consists of event research, event design, event planning, event coordination, and event evaluation, it makes us possible to organize the MICE event. MICE tourism (meeting, incentive, convention, exhibition) or better known as convention tourism has a very large multiplier effect because it can increase economic income and drive other industrial sectors related to the MICE tourism. Industries that will be directly affected by the MICE industry include the hotel industry, the hall supply industry, the restaurant industry and the sound system rental industry. The SUN Hotel and Aston Hotel are among the hotels that provide MICE facilities in the city of Madiun. The hotel has three and four star qualifications with a number of meetingrooms and ballrooms equipped with the necessary equipment and human resources. How and what is the function of the meeting room and ballroom and HR configuration of these two hotels in Madiun City. The conclusions of this study are; The implementation of MICE management at SUN Hotel Madiun based on the results of the analysis of observations, interviews and questionnaires has been done 'well' from all respondents totaling 14 people, over 70% answered agree and strongly agree. Likewise at Aston Hotel Madiun, over 84% answered agreed and strongly agreed.
Аналіз технологічних особливостей початкового і ремонтного фарбування виробів авіаційної техніки
Authors: Dyachenko Yuri , Voronko Iryna , Gorlov Oleksandr
Published: October 2022

The subject matter of this article is the technological features analysis of the initial and repair of aircraft products painting. The goal is to analyze and systematize the trends in the global aircraft industry in the pneumatic painting technology field and the removal of old paintworks from the outer aircraft product surfaces. The tasks include analysis of directions for improving the pneumatic painting technology; analysis of laser removal technological features of old paintwork. The following results were obtained. The analysis of publications showed significant advantages of the electrostatic pneumatic painting system with limitations for composite materials. Relevant is the development of new paintwork materials with a reduced content of volatile organic compounds and an increased hiding power, as well as fundamentally new water-based paintwork systems. One of the modern means of technological equipment for pneumatic painting is an overhead crane-telescopic platform. The global trend is the creation of painting and service centres and robotization of paintwork. The laser removal technology of old paintwork is an effective innovative alternative to the methods of abrasive or chemical-mechanical cleaning from the outer aircraft product surfaces, which are currently used. The laser cleaning technology should provide the possibility of manual or automatic old paintwork removal from the double curvature surfaces, fastening elements, as well as the joints of the sheathing sheets without thermal damage to the anode film on the aluminium alloys’ sheathing. Laser stands and mobile laser platforms have high productivity and low labor intensity, multiple reductions in the disposing cost of the decomposition of old paintwork products, compliance with labor protection and environmental requirements compared to existing technologies. Conclusions. The scientific novelty of the materials presented in the article is shown by the analysis and systematization of the technological features of the aircraft products initial and repair painting; rationality substantiation for creating the painting and service centre for the Ukraine aviation industry; determination the directions of scientific and applied research on the laser removal technology of old multilayer paintwork.
Aspectos Etnobotânicos e Químicos das Famílias Loranthaceae e Viscaceae: Potencialidades Terapêuticas das “Ervas-depassarinho” Parasitas
Authors: Guimarães A. C.
Published: October 2022

O presente estudo apresenta um levantamento completo das espécies epífitas parasitas medicinais das famílias Loranthaceae e Viscaeace, conhecidas no Brasil com o nome genérico popular de “erva-de-passarinho”. São apresentados os usos tradicionais descritos na literatura, associados às espécies com alguma atividade terapêutica, assim como as substâncias isoladas, listadas por grupos químicos.
Constituintes Químicos das Cascas de Copaifera langsdorfii Desf.
Authors: Veiga Jr. V. F. , Pinto A. C.
Published: October 2022

Cada vez com mais freqüência, os extratos das cascas do tronco das árvores do gênero Copaifera L. (Fabaceae-Caesalpinoideae) são utilizados pela população no tratamento de inflamações e tumores especialmente Norte do Brasil. Apesar do gênero Copaifera L. ter sido amplamente estudado, não há estudos relatando a composição das cascas da árvore. Estudos fitoquímicos com extratos das cascas do tronco de Copaifera langsdorfii Desf. permitiram o isolamento e a identificação dos ácidos ent-caurenóico e betulínico como constituintes majoritários dos extratos obtidos em hexano e em acetato de etila, respectivamente, além de sesquiterpenos, ácidos graxos, esteróis e outros diterpenos e triterpenos. As atividades antiinflamatórias e antitumorais destes dois ácidos já foram relatadas na literatura.