bluuebunny/crossref_metadata_2025 huggingface dataset:
THE JIHAD OF ECONOMIC: THE SPIRIT OF ISLAMIC ECONOMIC MOVEMENT BY KYAI IN MADURA
Authors: Abidin Zainal
Published: June 2020

The dynamics that occur in the business by kyai in Pamekasan is dynamic in the whole side of the boarding school like the actors, software, and hardware of a boarding school, where the kyai as a determinant factor of the dynamics including the dynamics of business. Kyai and the boarding school do the business can be differentiated into three types, namely: kyai of business, a boarding school of business, and kyai and boarding school of business. It was implemented in a manner that istiqamah, consistent, resignation and exert all the ability to get kosher profits according to shariah. The spiritual value of business by kyai is the crystallization of â€˜aqidah, shariah, and akhlaq which is based on Al-Quran and Al-Sunnah, which includes economic jihad, 'iffah and businesses as a movement of daâ€™wah namely daâ€™wah bi al- hal as a basic. Kyai who do the business is able to meet all levels of the hierarchy of needs ranging from physiological needs to self-actualization needs of kyai as a personal of himself as well as leaders of boarding schools, so kyai be independent to do everything according to Kyaiâ€™s idealism without intervention from the other.

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Dinamika yang yang terjadi dalam bidang bisnis oleh kyai di Pamekasan adalah dinamika di seluruh sisi pesantren yang seperti para pelaku, perangkat lunak dan perangkat keras sebuah pesantren, dimana kyai sebagai faktor penentu dinamika termasuk dinamika bisnis. Kyai dan pesantren melakukan bisnis yang dapat dibagi menjadi tiga tipe, yaitu: bisnis kyai, bisnis pesantren, dan kyai dan pesantren bisnis. Hal ini diimplementasikan secara istiqamah, konsisten, dikenal dan digunakan pada seluruh kemampun untuk mendapatkan keuntungan yang layak sesuai dengan syariâ€™ah. Nilai spiritual dalam bisnis oleh kyai adalah kristaliasi dari â€˜aqidah, syariâ€™ah dan akhlak yang berdasarkan Al Qurâ€™an dan Al Sunnah, termasuk ekonomi jihad, â€˜iffah dan bisnis sebagai suatu gerakan dakwah yang disebut dengan daâ€™wah bi al- hal sebagai dasarnya. Kyai yang melakukan bisnis mampu berhadapan dengan semua tingkatan hierarki kebutuhan dimulai dari kebutuhan psikologis, hingga kebutuhan aktualisasi diri kyai sebagai pribadi dan juga sebagai pemimpin pesantren, maka kyai dapat bebas melakukan segala sesuatu menurut idealism kyai tanpa adanya intervensi dari pihak lain.
PENETAPAN MARGIN KEUNTUNGAN MURABAHAH: ANALISIS KOMPARATIF BANK MUAMALAT INDONESIA DAN BANK ACEH SYARIAH
Authors: Isnaliana Isnaliana
Published: June 2020

Murabahah is one of the most dominant financing agreement applied in Islamic banking including Indonesia. Bank Muamalat Indonesia (BMI) and Bank Aceh Shariah (BAS) are two of many Islamic banks that have murabahah as a dominant product. Bank Muamalat Indonesia has 60%-70% murabahah financing out of its financing total, while Bank Aceh Sharia offers up to 97% of its financing fund for murabahah. This domination is related to its high compensations for customers that influence the increasing demand of this product. This article aims to determine the mechanism profit determination of murabahah financing at BMI and BAS in Banda Aceh. It is also aimed to examine the influence of Bank Indoensiaâ€™s rate to the determination of profit margin for murabahah at those banks. This study employs a comparative study analysis with qualitative approach. The findings show that the mechanism for profit determination was decided based on recommendation and suggestions from the Islamic banks ALCO Team Meeting. However, both Bank Muamalat Indonesia and Bank Aceh Shariah differ from determining the level of annual lending rate. It turns out that the determination of high or low margin was affected by internal and external factors. While the BI rate played as a benchmark (reference) for the banks to set a price in order to be competitive and also to calculate the possibility of inflation.

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Murabahah merupakan salah satu akad pembiayaan yang paling dominan diaplikasikan pada perbankan syariah. Kondisi ini tidak hanya terjadi di Indonesia, namun juga di Negara-negara Muslim lainnya seperti Pakistan dan Malaysia. Begitu halnya dengan Bank Muamalat Indonesia cabang Banda Aceh dan Bank Aceh Syariah. Pada Bank Muamalat Indonesia pembiayaan ini berkisar 60-70%, sedangkan pada Bank Aceh Syariah mencapai 97% dari total pembiayaan. Tingginya harga jual murabahah ini tidak terlepas dari kelebihan yang dimilikinya, sehingga berdampak pada tingginya permintaan produk tersebut. Permasalahan dan tujuan penelitian ini yaitu, untuk mengetahui bagaimana mekanisme penetapan margin keuntungan murabahah dan bagaimana pengaruh BI rate terhadap penetapan margin keuntungan murabahah baik pada Bank Muamalat Indonesia (BMI) maupun Bank Aceh Syariah (BAS). Dalam penelitian ini penulis menggunakan metode komparatif analisis dengan pendekatan kualitatif research. Hasil penelitian menunjukkan bahwa mekanisme penetapan margin keuntungan murabahah pada dasarnya diputuskan melalui rekomendasi, usul dan saran Rapat Tim ALCO bank syariah. Meskipun demikian baik Bank Muamalat Indonesia maupun Bank Aceh Syariah berbeda dalam menetapkan tingkat lending rate pertahunnya, dan ternyata tinggi rendahnya penetapan margin pada kedua bank tersebut dipengaruhi oleh faktor internal dan eksternal bank. Sedangkan pengaruh BI rate terhadap penetapan margin keuntungan murabahah pada kedua bank tersebut sebagai benchmark (acuan) agar kompetitif dan perhitungan kemungkinan terjadinya inflasi.
(فلسفة النظام الاقتصادي الاسلامي مقارنة بالنظم الاقتصادية التقليدية (الرأسمالية والاشتراكية
Authors: Amien Uwais , Syiad Faisal
Published: June 2020

الملخص - شهد تاريخ البشرية تعاقب عدد لا بأس به من النظم الاقتصادية، ولعل أهم هذه النظم من وجهة نظر الفكر الاقتصادي التقليدي نجد: النظام الاقتصادي الرأسمالي والنظام الاقتصادي الاشتراكي.لكن وجهة نظر الفكر الاقتصادي الإسلامي مختلفة؛ فقد عرف العالم الإسلامي منذ نشأته نظاما اقتصاديا مميزا ومختلفا عن ما سبقه وما جاء بعده من نظم تقليدية ألا وهو "النظام الاقتصادي الإسلامي".فما هي الفلسفة التي جاء بها النظام الاقتصادي الإسلامي؛ وما هي مكانته وسط النظم الاقتصادية العالمية من حيث المبدأ(الأسس النظرية) والأداء؟.ونفترض في هذه الورقة البحثية فرضيتين أساسيتان هما: أن النظام الاقتصادي الإسلامي يختلف عن النظم الاقتصادية التقليدية في مقاصده وأهدافه ويتشابه معها في بعض جزئيات التطبيق.والفرضية الثانية مفادها أن النظام الاقتصادي الإسلامي بمرونته وشموليته يعتبر أفضل أداءً وأكثر استقرارا من النظم الاقتصادية التقليدية.وسوف يتم استخدام منهج النظم الاقتصادية المقارنة، لأنه الأنسب لدراسة تكوين وتطور النظم الاقتصادية ويساعد على التمييز بينها.الكلمة المفتاحية: الاقتصادي التقليدي, النظام الاقتصادي الرأسمالي, النظام الاقتصادي الاشتراكي========================================================================================================Sejarah Menjadi saksi bagi umat manusia bahwa terdapat beberapa sistem perekonomian dunia, Diantaranya beberapa dan mungkin yang paling penting dalam sistem ini dari sudut pemikiran ekonomi konvensional, kita dapati: sistem ekonomi kapitalis dan sistem ekonomi sosialis. Selain sistem tersebut, terdapat sistem ekonomi Islam yang lebih dulu ada, pemikiran ekonomi Islam memiliki perspektif yang berbeda, Sebagaimana yang telah diketahui bahwa semenjak keberadaannya, ekonomi Islam memiliki kekhasan tersendiri dan memiliki perbedaan dibandingkan dengan ekonomi sebelum dan sesudah hadirnya ekonomi Islam, dan inilah yang dikenal dengan â€œsistem ekonomi Islamâ€. Filosofi ekonomi Islam adalah berasal dari sistem ekonomi Islam , kedudukannya berada dipertengahan diantar sistem ekonomi yang ada dari sisi prinsip pemikiran (teori) dan aplikasinya. Makalah ini memaparkan dua point penting yaitu: Pertama : bahwa sistem ekonomi Islam berbeda dari sistem ekonomi konvensional dilihat dari maksud dan tujuan serta terdapat sebagian kecil kemiripan dengan konvensional dalam aplikasinya . Kedua : bahwa sistem ekonomi Islam lebih fleksibel dan lengkap serta memliki panduan aplikatif yang lebih baik serta lebih stabil berbanding ekonomi konvensional. studi komparatif pendekatan sistem ekonomi ini penting, karena dengan itu kita mengetahui pembentukan dan evolusi sistem ekonomi serta membantu untuk membedakan antara keduanya.
البنية المعرفية لأخلاقيات المالية الإسلامية
Authors: Miftah Khalid Muhammad
Published: June 2020

ملخص - من أغراض هذه الدراسة هي البحث عن البنية المعرفية لأخلاقيات المالية الإسلامية.  حيث أن اقتحام الورقة مجال تفكيك البناء المعرفي لمنظومة الأخلاق في مجال المالية الإسلامية؛ ومحاولة إعادة التركيب المعرفي للمنظومة الإخلاقية؛ وذلك من خلال العقلية الإسلامية المتمثلة في توظيف علم أصول الفقه؛ و ضمن إطار منهجي باستخدام أدوات التفعيل الإجرائي للمقاصد الشرعية؛  وما ذاك إلا من أجل تفعيل المنظومة في سياقها المالي ذو الأبعاد المتعددة التي تبدأ من المعاملة إلى الشخصية الاعتبارية؛ ومن ثم العميل. وبذلك تنجلي صورة أثر الفعل الأخلاقي في المالية الإسلامية. واستخدم الباحث منهج الالتفات  لاستعراض اهمية خلفيات الموضوع وابعاده البنية المعرفة لاخلاقيات المالية الاسلامية. واستخلص الباحث الدراسة إلى النقاط التالية: (1) الخلق لا يكون على سهو وغفلة؛ ولا يكون لباعث شخصي لأن الهدف منه هو الآخر لا الآن؛ (2) البنية المعرفية لأخلاقيات المالية الإسلامية هي التأسيس للهيئة الاعتبارية الراسخة التي تراعي الأصلح للآخر فيما يتعلق بمقصدحفظ المال؛ (3) مصادر الأخلاق هي الفطرة، والعقل، والإباحة، والأدلة الشرعية، و العرف، والقرائن، والتجارب؛ (4) المقاصد الشرعية هي المعاني التي روعيت في الأحكام لأجل مصلحة المكلفين؛ (5) البنية التركيبية للأخلاق الإسلامية هي العدل ومستثنياتها،  التعليل المصلحي، الأولويات وموازناتها .الكلمة المفتاحية : البنية المعرفية  , العرف، التعليل المصلحي========================================================================================================Kajian ini bertujuan untuk meneliti tentang struktur epistimologi etika keuangan Islam. Dimana penetrasi securitas di bursa efek menghendaki adanya perubahan mindset akan nilai etika dalam bisnis keuangan Islam, yaitu dengan merevitalisasi peranan ilmu usul fiqh serta merumuskan konsep baru bisnis yang ditunjang oleh penggunaan instrumen-instrumen dalam bingkai maqasid syariyah. Hal tersebut dilakukan untuk menciptakan sebuah kerangka bisnis multi dimensi sarat nilai-nilai moral yang nantinya dapat diimplimentasikan oleh pebisnis dan para pegawai dalam setiap aktivitas bisnis. Peneliti menggunakan metode pengalihan dalam memaparkan keutamaan latar belakang dan dimensi struktur epistimologi etika Islam. Peneliti menyimpulkan kajian ini kepada beberapa poin berikut; (1) etika tidak akan terjadi pada kondisi lupa dan lalai, adanya faktor pribadi karena tujuan dari etika adalah diakhir dan bukan sekarang; (2) struktur epistimologi etika keuangan Islam adalah pembangunan bagi pengurus organisasi yang menjada kemashlahatan bagi yang lain berkaitan dengan tujuan menjaga harta; (3) sumber moral adalah insting, logika, kebolehan, dalil syarâ€™i, adat, bukti, dan pengalaman; (4) maqasid syariâ€™ah adalah makna yang dijaga demi kemashlahatan para mukallaf;. (5) susunan etika Islam adalah keadilan, pengecualian, penalaran Istislahi, prioritas, dan equilibrium. Kata Kunci : Struktur epistimologi, adat, Istislah
BUILDING INTEGRATION AND INTERCONNECTION IN ISLAMIC ECONOMIC SYSTEM TO CREATE ISLAMIC SOLUTIONS IN SOLVING SOCIAL PROBLEMS
Authors: Bayumi Muhammad Rahman , Jaya Rizal Alfit
Published: June 2020

Social problems such as poverty, inequality, income distribution, lack of prosperity, social conflict, and others are problems that often appear in developing countries including Indonesia. As a pluralistic state, settlement of these problems cannot be resolved through a single approach, but through the use of various approaches of science, culture, and religion. There has been a lot of effort and solutions made by the government, organizations, and institutions concerned with solving problems that appear in Indonesia. However, there has been no significant impact on social problems. An appropriate approach that is perfect for creating Islamic solutions is to build integration and interconnection as an approach towards the Islamic economic system. In the approach of integration and interconnection, there are three principal characteristics. They are the semipermeable, intersubjective testability, and creative imagination. The third characteristic is some attempt to create an Islamic solution, applicable and revolutionary.===============================================Membangun Integrasi dan Interkoneksi Dalam Sistem Ekonomi Islam untuk Menciptakan Solusi Islam dalam Memecahkan Masalah Sosial - Masalah sosial seperti kemiskinan, ketidaksetaraan, distribusi pendapatan, kurangnya kemakmuran, konflik sosial, dan lain-lain adalah masalah yang sering muncul di negara berkembang termasuk Indonesia. Sebagai negara majemuk, penyelesaian masalah-masalah ini tidak dapat diselesaikan melalui pendekatan tunggal, tetapi melalui penggunaan berbagai pendekatan ilmu pengetahuan, budaya dan agama. Telah ada banyak upaya dan solusi yang dibuat oleh pemerintah, organisasi dan institusi yang peduli dengan penyelesaian masalah yang muncul di Indonesia. Namun, belum ada dampak yang signifikan terhadap masalah sosial. Pendekatan yang tepat yang sempurna untuk menciptakan solusi Islam adalah membangun integrasi dan interkoneksi sebagai pendekatan terhadap sistem ekonomi Islam. Dalam pendekatan integrasi dan interkoneksi, ada tiga karakteristik utama. Mereka adalah tesis yang mudah dipahami, intersubyektif, dan imajinasi kreatif. Karakteristik ketiga adalah beberapa upaya untuk menciptakan solusi Islami, aplikatif dan revolusioner.
EXAMINING THE EXTERNAL DEBT CRISIS IN INDONESIA FROM ISLAMIC PERSPECTIVE
Authors: Tsabita Khonsa
Published: June 2020

One of major economic problems particularly in developing countries is external debt crisis. Several developing countries including Indonesia have paid their external debt more than total fund they have received from developed countries. Moreover, the indebted country has to pay the interest every year which the amount keeps accruing. Debt is the main causes of poverty since most of them are “unjust” debt. Islam discourages Muslims to depend their lives on borrowing money, including at the state level. This research attempts to scrutinize the issue of external debt crisis and try to come out with a solution to the problem of the external debt crisis in Indonesia from Islamic perspective. This paper is using a qualitative analysis approach and collecting external debt data from the Central Bank of Indonesia and the World Bank. Findings indicate that the current system on managing external debt crisis in Indonesia has not been successful and need to be examined from different frameworks. Overall, this paper contributes to literatures on the debt crisis and provides some alternative solutions to government to manage the external debt crisis.===============================================Pengkajian Krisis Utang Luar Negeri Di Indonesia Dari Perspektif Islam - Salah satu persoalan ekonomi utama khususnya di negara berkembang adalah krisis utang luar negeri. Negara-negara berkembang termasuk Indonesia membayar utang luar negeri mereka kepada negara-negara maju melebihi total dana yang diterima. Selain itu, negara-negara tersebut juga harus membayar bunga setiap tahun yang jumlahnya terus meningkat. Utang merupakan penyebab utama kemiskinan disebakan sebagian besar dari utang bersifat "tidak adil". Islam melarang umat Islam untuk menggantungkan hidupnya pada pinjaman uang, termasuk pada level negara. Penelitian ini bertujuan untuk mengkaji masalah krisis utang luar negeri Indonesia dan mencoba menawarkan solusi dari perspektif Islam dalam mengatasi masalah tersebut. Artikel ini menggunakan pendekatan analisis kualitatif, dan mengumpulkan data utang luar negeri dari Bank Indonesia dan Bank Dunia. Hasil kajian menunjukkan bahwa sistem pengelolaan krisis utang luar negeri di Indonesia belum berjalan dengan dengan baik sehingga perlu dilakukan dengan kerangka kerja yang berbeda. Secara keseluruhan, artikel ini berkontribusi dalam memperkaya literatur tentang krisis utang dan juga menyediakan beberapa solusi alternatif kepada pemerintah untuk mengelola krisis utang luar negeri.
MEASURING THE OPTIMAL GOVERNMENT SIZE THAT CONTRIBUTE TO ECONOMIC GROWTH OF THE MUSLIM COUNTRIES
Authors: Duasa Jarita
Published: June 2020

The issue of a correct ‘government size’ for economic prosperity of a nation, particularly Muslim nation, is highly linked with the issue of optimal ‘role of state’. The present study attempts to utilise more efficient econometric methods on a sample of Muslim countries over a specific period of time in order to investigate the relationship between government size and economic growth. It also attempts to identify optimal size of government (role of state) that maximise the economic growth of the countries by applying static and dynamic panel estimations on a widely used ‘growth model’ for assessing the impact of government size on economic growth. The findings indicate that a small size of government contributes more to the economic growth of the countries. The results seem to be more robust by using the fixed-effects model as compared to other static or even dynamic models===============================================Pengukuran Ukuran Pemerintah Optimal yang Berkontribusi terhadap Pertumbuhan Ekonomi di Negara-negara Muslim. Persoalan tentang ‘ukuran pemerintah’ yang tepat untuk kemakmuran ekonomi suatu negara, khususnya negara Muslim, berkaitan erat dengan persoalan optimalisasi 'peran negara'. Artikel ini bertujuan mengkaji hubungan antara ukuran pemerintah dengan pertumbuhan ekonomi dengan menggunakan metode ekonometrik yang lebih efisien dengan sampel negara-negara Muslim selama kurun waktu tertentu. Artikel ini juga bertujuan untuk mengidentifikasi ukuran optimal pemerintah (peran negara) yang dapat memaksimalkan pertumbuhan ekonomi negara-negara dengan menerapkan estimasi panel statis dan dinamis dengan menggunakan 'growth model' yang telah banyak digunakan dalam pengukuran dampak ukuran pemerintah terhadap pertumbuhan ekonomi. Hasil kajian menunjukkan bahwa ukuran pemerintah yang kecil dapat memberikan kontribusi lebih besar pada pertumbuhan ekonomi. Hasil kajian lebih meyakinkan dengan menggunakan fixed-effect model dibandingkan dengan model statis atau dinamis.
THE ATTRIBUTES OF GOVERNMENT EFFECTIVENESS: AN ISLAMIC ECONOMIC THOUGHT
Authors: Muhammad Lakhi , Rana Gul-e-
Published: June 2020

The index of government effectiveness captures perceptions of the quality of public services, the quality of the civil service and the degree of its independence from political pressures, the quality of policy formulation and implementation, and the credibility of the government's commitment to such policies. These perceptions are the main attributes of Government Effectiveness Index. The majority of the OIC member states remained negative on Government Effectiveness Index till 2014. What are the Islamic thoughts on these attributes of Government Effectiveness Index? How the government effectiveness can be improved according to the Islamic economic thoughts? These questions are dealt with in this exploratory paper. In the Muslim world, most of the countries are with low income and tax collection is less. This less collection creates a budget pressure to co-brand with government expenditures. The religion Islam not only confesses to the state to take of the poor but to the wealthy people also have a responsibility to take care of the poor. This Islamic thought will support the government to mark some strategies to motivate the wealthy for participating in poverty reduction programs.===============================================Atribut Efektivitas Pemerintah: Suatu Pemikiran Ekonomi Islam - Indeks efektivitas pemerintah menangkap persepsi kualitas layanan publik, kualitas layanan sipil dan tingkat independensinya dari tekanan politik, kualitas formulasi kebijakan dan implementasi, dan kredibilitas komitmen pemerintah terhadap kebijakan tersebut. Persepsi ini merupakan atribut utama dari Indeks Efektivitas Pemerintah. Mayoritas negara anggota OKI tetap negatif pada Indeks Efektivitas Pemerintah hingga 2014. Apa pemikiran Islam tentang atribut-atribut Indeks Efektivitas Pemerintahan ini? Bagaimana efektivitas pemerintah dapat ditingkatkan sesuai dengan pemikiran ekonomi Islam? Pertanyaan-pertanyaan ini dibahas dalam makalah eksplorasi ini. Dalam dunia Islam, rata-rata negara mempunyai pendapat dan pungutan pajak yang rendah. Hal ini mengakibatkan tekanan anggaran yang tidak bisa mengimbangi pengeluaran pemerintah. Agama Islam tidak hanya mewajibkan negara untuk mengurus orang, tetapi juga dibebankan kepada orang-orang kaya. Pemikiran seperti ini akan mendukung pemerintah untuk menciptakan strategi agar orang-orang kaya termotivasi untuk berpartisipasi dalam program pengentasan kemiskinan.
Apresentação
Authors: Alves Ida , Fiuza Solange
Published: June 2020

Apresentação à Abril 24.
EFFICIENCY OF USING ASSET AND FINANCIAL PERFORMANCE: THE CASE OF INDONESIA MANUFAKCTURING COMPANIES
Authors: Miswanto Miswanto , Oematan Diczon Stevanus
Published: June 2020

This study analyzes the impact of asset use efficiency on financial performance and the impact of financial performance on shareholders' wealth. By using a research sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX), the purpose of this study is to test whether: 1) the efficiency of using asset has a positive impact on financial performance and 2) financial performance has a positive impact on the welfare of shareholders. The analytical method uses SEM (Structural Equation Model) –(PLS (Partial Least Square) using WarpPLS 5.0. The asset efficiency variable is measured by activity ratios and the shareholder wealth variable is measured by stock return and firm value. The analytical techniques that used are outer model and inner model analysis. The variables of asset efficiency and shareholder wealth are measured variables and the financial performance variable is latent variable. The proceeds of his study state that the activity ratio: 1) working capital turnover (WCT), receivable turnover RCT), inventory turnover (INT), total asset turnover (TAT) have a positive impact on financial performance, and 2)  cycle of cash conversion (CCC) has a negative impact on financial performance. The results of this study also states that financial performance positive impact on stock return and firm value. Thus, this study finds that the efficiency of using asset has a positive impact on financial performance, and performance of financial has a positive impact on stockholder wealth
MODEL EMPIRIS PENINGKATAN KEPUASAN DAN NIAT BELI KONSUMEN DALAM PEMILIHAN ONLINE SHOP INSTAGRAM
Authors: Jufrizen Jufrizen , Daulay Raihanah , Sari Maya , Nasution Muhammad Irfan
Published: June 2020

Tujuan dari penelitian ini adalah untuk menghasilkan model perilaku konsumen dalam pemilihan online shop Instagram. Populasi dan sampel penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Swasta di Kota Medan yang sudah pernah melakukan pembelian pada online shop Instagram minimal 1 (satu) kali. Jenis data yang digunakan adalah  data primer. Teknik pengumpulan data yaitu daftar pertanyaan (Questionaire) dan  wawancara (Interview). Analisis data dengan menggunakan model SEM (Structural Equation Modelling) dibantu dengan program Lisrel 8.80. Hasil penelitian menunjukkan bahwa keterlibatan produk (product involvement) berpengaruh positif terhadap persepsi resiko (perceived risk) pada online shop Instagram. Persepsi resiko (perceived risk) berpengaruh positif terhadap kepuasan konsumen (customer satisfaction) pada online shop Instagram. Persepsi resiko (Perceived Risk) berpengaruh positif terhadap kepercayaan konsumen (customer trust) pada online shop Instagram. Kepercayaan konsumen (customer trust) berpengaruh positif terhadap niat beli (Purchase Intention) pada online shop Instagram.  Kepuasan konsumen (customer satisfaction) berpengaruh positif terhadap niat beli (purchase intention) pada online shop Instagram
Feasibility of nickel extraction from Indian chromite overburden by solid state reduction and smelting route
Authors: Ganesh P. , Kumar Dishwar , Agrawal S. , Kumar Mandal , Sahu N. , Sinha O.P.
Published: June 2020

The present work demonstrates the extraction of nickel from low-grade chromite overburden by using solid state reduction and direct smelting route. Goethite & Quartz are present as major phases whereas chromite, hematite were identified as minor phases in the mineral. Solid state reduction of pellets were carried out inside a horizontal tube furnace at 1000?C, 1200?C, 1400?C for 30, 60, 90 and 120 minutes respectively with creating reducing atmosphere. Pellets of varying basicity (i.e. 0.5, 0.6, 0.7, 0.8 and 0.9) were used directly in the EAF for smelting studies. Highest percent of nickel (2%) having ~ 91% recovery were obtained in solid state reduction route for pellets which was reduced at 1400?C for 120 minute. Similar recovery (~90%) of nickel was obtained inside the ingot (0.67% Ni ) by using pellets of 0.9 basicity through smelting route. From the present investigation, it could be concluded that the solid state reduction as well as smelting routes are feasible for the recovery of nickel from low grade chromite overburden. The production of nickel pig (low grade ferronickel) could also be feasible by smelting route.
Effect of severe plastic deformation on mechanical and fatigue behaviour of medium-c sheet steel
Authors: Rusz S. , Hilser O. , Ochodek V. , Cízek L. , Kraus M. , Mares V. , Grajcar A. , Svec J.
Published: June 2020

The DRECE method belongs to the severe plastic deformation (SPD) processes used for the refinement of sheet metal elements. A forming device used in this method is currently being installed in the workplace in the Centre of Advanced Innovation Technologies, VSB Technical University of Ostrava. In the present work the structural characteristics and fracture morphology of Ck55 carbon steel after the application of the DRECE method with a forming tool angle of 118? are presented. The microstructure results are linked to selected mechanical properties. The tensile, hardness, and fatigue tests are performed. The methodology of non-destructive residual stresses measurement in the carbon steel after the extrusion and application of tensile tests on small samples are important for their use in technical practice. The paper presents the original results of selected properties after the application of the DRECE method on Ck55 steel, which will be used in the future to assess the application of the DRECE method and to determine other directions of the processing of ferrous alloys and steels.
Effect of carbon and manganese content on the microstructure and mechanical properties of high manganese austenitic steel
Authors: Gürol U. , Can Kurnaz
Published: June 2020

In the present work, the influence of carbon and manganese on the microstructure and the mechanical properties of high manganese austenitic steel were investigated. Increased carbon and manganese content increased the grain size and the amount of carbides in the as-cast condition. The solution annealing fully dissolved the carbides in the alloys with lower carbon content (1wt%) and resulted in a homogeneous austenitic microstructure. The yield strength, ultimate strength, Charpy, and elongation were increased by the combination of carbon and manganese. Optimal results were obtained in the solution annealed 1.0C-17Mn alloy, respectively, 415.0?4.1MPa 865.6?1.5 MPa, 65.2?0.8%, and 258?3 J. The wear tests were performed under the loads of 2.5N, 5N, 10N and 15N with a ball-on-disc wear testing machine at constant speed of 0.2 ms-1 for sliding distance of 500m; it was revealed that 1C-21Mn alloy could be applied to relatively high-stress wear conditions while the 1.3C-17Mn alloy could be only used under low-stress wear conditions.
Shareholder Dissatisfaction and Subsequent Audit Outcomes
Authors: Tanyi Paul N. , Rama Dasaratha V. , Raghunandan K. , Martin Gregory W.
Published: June 2020

SYNOPSIS

This study examines the association between shareholder dissatisfaction, as proxied using auditor ratification voting, and subsequent auditor effort and audit quality. We document that increases in shareholder dissatisfaction are associated with (1) higher audit fees and longer audit report lags, and (2) lower abnormal accruals and reduced likelihood of financial statement misstatements, in the subsequent period. These findings inform the debate about auditor ratification voting, as governance activists and some regulators argue to increase the role of shareholders in auditor selection despite opposition from some firms and the staff of the Securities and Exchange Commission. We provide empirical evidence that increases in shareholder dissatisfaction with the auditor are associated with increases in subsequent auditor effort and audit quality. This suggests that shareholder action (even nonbinding) may potentially influence subsequent audit outcomes.
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements
Authors: Eilifsen Aasmund , Kinserdal Finn , Messier William F. , McKee Thomas E.
Published: June 2020

SYNOPSIS

This study explores the use of audit data analytics (ADA) in current audit practice. First, we interviewed the heads of professional practice of five international public accounting firms in Norway. We find that they differ in strategies on how to implement ADA and the heads report significant uncertainty about the supervisory inspection authorities' response to the use of ADA. Second, we administered a questionnaire to 216 engagement partners and managers about their perceptions of ADA and their actual ADA use on 109 audit engagements. Overall, the attitudes toward ADA usefulness are positive. Analysis of the audit engagements suggests use of ADA is relatively limited and use of more “advanced” ADA is rare. More ADA are used for clients with integrated ERP/IT systems and for newly tendered audit engagements. We also provide details of ADA use on each phase of the audit. We discuss our findings from an institutional theory perspective.

Data Availability: The data used in this study are confidential by agreement with the participants.
Parent Perspective Based on Salary Level of Intrapersonal Intelligence Child Through Sleeping Companions
Authors: Tanjung Salsabila Hasiana , Suparno Sup , Kamtini Kamtini
Published: June 2020

Education with affection will shape the intrapersonal intelligence of the child the better also. Personality of children in adulthood in general is the formation of personality and education obtained by children through the people around him, especially the family. Activities of storytelling is done before bed can also be said hypnoparenting which is education done at the time of the child before bed. At that time, the child will easily receive an education packed with stories containing advice. Education by way of telling stories to advise on children has been done by parents of ancient times. This study was conducted by giving a questionnaire and conducting simple interviews to randomly selected parents regardless of the background of their lives except the amount of salary they earn each month. This research uses quantitative descriptive method by interviewing selected fifty randomly selected parents. That parents who earn salary at point A or with income Rp 500,000 - Rp 2,000,000 more often accompany child sleep and assume it is important for children with the reason his son still want to be accompanied sleep and feel like accompany the child to sleep because it has been working all day outside.
Stimulation Of Linguistic Intelligence through Project Methods
Authors: Rizki Dita Aulia
Published: June 2020

The purpose of the study is to provide an overview and influence of the project method on the stimulation process of linguistic intelligence of children aged 4-5 years at the Bina Karsa Kindergarten in Lampung Province. The research method used is Action Research. Data collection techniques carried out through observation, interview stimulation of linguistic intelligence through project methods. Qualitative descriptive data analysis techniques, namely, a complete description of the process of linguistic intelligence stimulation activities through project methods and quantitative descriptive, the results of the percentage of the effect of the project method on the success of linguistic intelligence stimulation with stages through Cycle 1, Cycle 2 and so on. Samples selected by children aged 4-5 years at Bina Karsa Kindergarten. Sampling through interviews with teachers and direct observation. Linguistic intelligence is the intelligence of language intelligence in processing words or the ability to use words effectively both verbally and in writing. Project method is a project method is one method used to train children's ability to solve problems experienced by children in everyday life. Based on the pre-research results, it can be concluded that stimulation of linguistic intelligence through the activities and use of media in accordance with the activities of linguistic intelligence stimulation, and the method often used is the method of storytelling and play. The method of storytelling is not enough in the stimulation process, a trial using the project method is carried out.
Optimization of Speaking Ability in Early Childhood
Authors: Manurung Ade Karunia Rizky
Published: June 2020

abstract :Speech ability is a person's ability to express, convey, express and say something that is in someone's thoughts and feelings. The ability to speak has an important role in the success of socializing someone, because through speaking skills one can communicate and interact with people around him. This study aims to minimize speech delays in early childhood by optimizing learning in early childhood by stimulating children through learning media and adding literature to improve speaking skills in early childhood.
Implementation of STEAM Method (Science, Technology, Engineering, Arts And Mathematics) for Early Childhood Developing in Kindergarten Mutiara Paradise Pekalongan
Authors: Tabiin Ahmad
Published: June 2020

Suitable education in current development is surely required for every children in order to adapt with changes that occur, this certainly need to be addressed by looking for proper solution used in early childhood learning process, because early childhood education can give great benefit in growth and development for children, it also brings great positive impact for cognitive development, physical, emotional and social in children. Early childhood education is being talked about by applying new STEAM (Science, Technology, Engineering, Arts and Mathematics.) method. This method focuses on collaboration, communication, research, problem solving, and critical thinking ability. Through this approach, children are expected, not only academically intelligent but also socially, it also can stimulate children development optimally.     Research aims to find out the extent of implementation STEAM Method for early childhood developing. Method used in the research is qualitative descriptive with classroom teacher, Headmaster, and children in Mutiara Paradise Kindergarten as data source. Techniques of data collection are interview, observation and documentation. Technique of analysis and data collection are reduction, data display and conclusion drawing/verification. The result of the research shows the implementation of STEAM Method is very useful for children development, not only the children able to think critically in solving problem, but also children encounter very good social development.
Impact of financial statements for financial decision-making
Authors: Abdulshakour Saddeq
Published: June 2020

The study aimed to know the effects of analysis of financial statements on financial decisions, and the degree of benefit from them, and to identify what financial statements, what is its importance for the institutions within the framework of the Kingdom's Vision 2030 of ideas and trends, and to identify the contribution of financial statement analysis to financial decision-making. The study was based on the descriptive and analytical approach, and the study population consisted of all financial decision makers. The study was based on a simple random method (70) of financial decision makers. The study was based on the questionnaire and consisted of the following axes (financial statements in companies, financial decision-making, the effects of analysis of financial statements on financial decision-making). The study came out with a number of results, the most important of which are: There is approval by the respondents to all paragraphs of the first axis "financial statements in companies", with a relative weight of 82.8%. There is an agreement by the respondents on all paragraphs of the second axis "making financial decisions in companies", with a relative weight of 81.3%. There is strong approval by the respondents on all paragraphs of the third axis "the effects of analysis of financial statements on financial decision-making", with a relative weight of 86.4%. The financial statements are a key tool to know the financial position of the company, so they must be accurate and reliable before being published by management. The lack of credibility in the financial statements leads to mistrust in the company by investors, and does not give them the possibility to diagnose and make sound decisions. In light of the previous results, the study recommended the following: • Organizing several forums, conferences and forums to clarify the mechanism of preparing the financial statements and how to analyze them, and the need to raise awareness of financial decision makers about the importance of financial statements in the financial decision-making process.
FORECAST OF THE DEVELOPMENT OF RUSSIAN SCIENTIFIC JOURNALS: INDEXING IN INTERNATIONAL CITATION INDEXES (WEB OF SCIENCE PLATFORM)
Authors: Moskaleva O. V. , Akoev M. A.
Published: June 2020

This article is the first in a series of articles representing the development forecast of Russian scientific journals. Based on the analysis of the dynamics of many bibliometric indicators of Russian journals presented in various databases on the Web of Science platform, a forecast is made for the development of journals by field of science using the OECD classifier. Proposals are made on the necessary measures to increase the bibliometric indicators of Russian journals in the natural sciences, forecast of increasing the number of Russian journals in Social Sciences and Humanities in the Web of Science Core Collection is presented.
SCIENTIFIC INFORMATION AND THE DIGITAL KNOWLEDGE SPACE: STATEMENT OF THE PROBLEM FOR RUSSIA
Authors: Antopolskiy A. B.
Published: June 2020

Trends in the development of scientific communication and questions are formulated, the answers to which should determine the image of the future of scientific communication in Russia. An overview of government decisions and projects in recent years related to the development of scientific information is offered. Among them are the President’s instructions, the draft law «On science and scientific policy», the creation of the National electronic library and the Single Russian electronic knowledge space and the National encyclopedia portal. The concepts of digital science development developed in the Ministry of education and science are analyzed in detail. It is claimed that their provisions do not correspond to the real state of Affairs in Russian scientific information systems. Proposing an action plan aimed at creating a Single digital space of scientific knowledge as the successor to GSNTI or the national system of scientific information as a separate fragment, Single Russian electronic knowledge spaces. The principles that can be used as the basis for a Single digital space of scientific knowledge are formulated.
Prácticas inclusivas de estudiantes en formación docente
Authors: Màrquez Cabellos Norma Guadalupe , Andrade Sánchez Adriana Isabel
Published: June 2020

Ofrecer una educación de calidad, igualdad, equidad y pertinencia no es tarea fácil para los profesores de estudiantes en formación docente; porque implica desafíos en el cómo enseñar, en el qué y cómo evaluar desde una visión inclusiva. Se presenta una investigación cuantitativa sobre las prácticas inclusivas en la formación docente de estudiantes inscritos en las tres licenciaturas que oferta la Facultad de Ciencias de la Educación de la Universidad de Colima: educación física y deporte, enseñanza de las matemáticas y educación especial. Participaron 269 estudiantes cumplimentando la Guía de evaluación de las prácticas inclusivas en el aula –GEPIA- (García, Romero y Escalante, 2011). Se identificó que existen diferencias altamente significativas de la perspectiva que tienen los estudiantes de las tres licenciaturas en relación a las buenas prácticas inclusivas; específicamente en las categorías que refiere la GEPIA. Se concluye en la importancia de ofrecer herramientas teóricas metodológicas a estudiantes en formación docente para atender las particularidades y características de los alumnos de la escuela regular; es decir, centrar la atención de una educación para todos.
Historia da obesidades: "O ventre de Paris" (1873), de Zola
Authors: Santolin Cezar Barbosa
Published: June 2020

O presente artigo consistiu na análise da obra “O ventre de Paris” (1873), de Emílio Zola, publicada no final do Século XIX. O material possui valor enquanto fonte histórica primária do período de ressignificação da obesidade, contribuindo para a complementação de uma história sociocultural da obesidade. A metodologia consistiu na leitura do texto em busca de trechos que se referissem à condição investigada, seguida da extração e transcrição, complementada de análises e interpretações, visando destacar alguns aspectos presentes no texto. Com as análises, constatou-se uma ambivalência valorativa em relação à corpulência, à gordura corporal e à obesidade, assim como em relação às associações éticas, estéticas, culturais, morais, políticas e sociais. Por fim, entendeu-se que o objetivo da obra consistiu na tentativa de vincular a condição ressignificada negativamente à certas concepções político-ideológicas do próprio autor.
Níveis insuficientes de atividade física: prevalência e fatores associados em escolares de um município do nordeste brasileiro
Authors: Munaro Hector Luiz Rodrigues , Silva Diego Augusto Santos , Lopes Adair Da Silva
Published: June 2020

O objetivo foi estimar a prevalência de níveis insuficientes de atividade física e os fatores associados em escolares. O estudo foi realizado com escolares do ensino médio, residentes em Jequié/BA, Brasil. A população foi de 3.040 escolares, sendo a amostra aleatória, proporcional por conglomerados em dois estágios, resultando em 1.170 escolares. A variável dependente foi os níveis insuficientes de atividade, e as independentes (sociodemográficas e estilo de vida). A prevalência de níveis insuficientes de atividade física foi estimada em 81,5% e, após análise de regressão bruta e ajustada, as variáveis que se mantiveram associadas aos níveis insuficientes de atividade física foram: sexo feminino, idades inferiores a 16 anos, aqueles que não trabalhavam, aqueles cujas mães possuíam menos de oito anos de estudo e os que apresentavam um consumo inadequado de verduras. Estes achados sustentam a necessidade de intervenções de base escolar que atinjam todos os escolares, em especial, aqueles subgrupos que apresentaram maiores probabilidades de serem insuficientemente ativos.
Funções da Educação de Jovens e Adultos em prisões
Authors: Donegá Magda Sílvia , Mello Maria Aparecida
Published: June 2020

A Educação de Jovens e Adultos visa garantir três funções: reparadora, equalizadora e qualificadora. No contexto das prisões, ela inclui outros aspectos que se articulam às funções da Educação Básica, discutidos neste artigo a partir das seguintes questões de pesquisa: quais são as funções atribuídas por lei à Educação Básica nas prisões e como a área científica discute a Educação de Jovens e Adultos ofertada às pessoas em privação de liberdade? As pesquisas científicas em prisões realizadas pelos pesquisadores Marc de Maeyer, Elionaldo Julião, Elenice M.C. Onofre, Roberto da Silva e Augusto Thompson nos auxiliaram nas respostas às questões iniciais. A fundamentação teórica sobre Educação de Adultos foi subsidiada por Paulo Freire, e, para compreensão e análise dos processos de ensino e de aprendizagem, apoiamo-nos na Teoria Histórico-Cultural de Lev Vigotsky. Os resultados indicaram que a Educação Básica nas prisões brasileiras sofre a influência da cultura prisional, que cria entraves à prática educativa, e, ao mesmo tempo, a condição de confinamento amplia suas funções. A Educação Básica nas prisões pode alcançar os seguintes objetivos: inserir as pessoas em privação de liberdade em processos de humanização, instrumentalizá-las, reconciliá-las com os estudos, fortalecer a autoestima, colocá-las em contato com referenciais do mundo externo à prisão, formar a cidadania ativa, inseri-las em processos de formação continuada, além de ser uma oportunidade para a (re)construção de planos de vidas.
THE THE CORRELATION BETWEEN FORWARD HEAD POSTURE WITH STATIC BALANCE CONTROL OF STUDENT IN SMAN 1 SEMARAPURA
Authors: Puspitasari Dewa Ayu , Wibawa Ari , Primayanti I Dewa Ayu Inten Dwi
Published: June 2020

ABSTRACT Forward head posture is a posture problem which experienced by most school-age students. Forward headposture results in disproportion of postural muscles function. The aim of the study was to investigate the correlationbetween forward head posture with static balance control in which implemented a cross-sectional analytic design. Thepopulation of this study was students in age of 15-18 years old at SMAN 1 Semarapura. The participants were 84students selected by using purposive sampling technique. Data were taken by Forward Head Test and One Leg StanceTest. The data of the test were analyzed by Spearman’s Rho Test with significance value p<0.05. The result showedthat the best static balance control category mostly owned by normal head posture group (7 students). On the otherhand, below average static balance control category mostly owned by forward head posture group (18 students). It wasalso founded the p value from the Spearman’s Rho Test was 0.004 (p<0.05) and the correlation coefficient value was 0,310.

The conclusion there is a correlation between forward head posture with static balance control of students inSMAN 1 Semarapura.

Keywords: forward head posture, static balance control
THE COMPARISON OF DEEP NECK FLEXOR STRENGTHENING EXERICISE WITH MCKENZIE NECK EXERCISE FOR NECK POSTURE CORRECTION ON STUDENTS WITH FORWARD HEAD POSTURE AT SMA N 1 SEMARAPURA
Authors: Prasana Gede Eka Juli , Adiputra I Nyoman , Dinata I Made Krisna
Published: June 2020

This study aims to compare deep neck flexor strengthening exercise intervention with mckenzie neck exercise to correct the neck posture of student with forward head posture. Using experimental design with Pre-Test and Post-Test Group Design involves a sample of 24 people divided into 2 groups. Group I was given deep neck flexor strengthening exercise intervention and Group II was given mckenzie neck exercise intervention. Hypothesis Test using paired sample t-test obtained result p = 0.592 with average difference in Group I 7.58 ± 4.39 whereas Group II got difference mean 8.5 ± 3.84. These results showed no significant difference in craniovertebral angle elevation before and after intervention in both groups.

Keywords : forward head posture, craniovertebrae angle, deep neck flexor strengthening exercise, mckenzie neckexercise,