bluuebunny/crossref_metadata_2025 huggingface dataset:
Trickle Down Economic, Atribut Produk Bank Syariah Dan Going Concern Usaha Mikro, Kecil Dan Menengah
Authors: Sukarnoto Toto
Published: July 2022

Economic growth is the development of activities in the economy which causes the goods and services produced in the society to increase. Economic growth is an increase in gross domestic product or real gross national product. Islamic bank innovative products in the form of sharia restricted account intermediary (SRIA) which will be the differentiator with conventional banks are expected to become game changers, because it will open up investment opportunities in micro, small and medium enterprises by acting as an investment manager because investors are actually SRIA investors themselves. with a variety of product attributes in enhancing the role of Islamic banks in improving  the economy of the people so that the existence of Islamic banks with product attributes to be partners who need each other and trickle down the economy will provide opportunities for economic actors in improving welfare. Micro, small and medium enterprises will be able to absorb a large workforce, thereby reducing unemployment. at the same time as the reduction in unemployment will reduce poverty, this is because the workforce absorbed by micro, small and medium enterprises will get income. an increase in income will in turn encourage national consumption so as to stimulate higher production and increase national income so that the development process can continue and the welfare of the community increases

Abstrak

Pertumbuhan ekonomi merupakan perkembangan kegiatan dalam perekonomian yang menyebabkan barang dan jasa yang diproduksikan dalam masyarakat bertambah. Pertumbuhan ekonomi merupakan kenaikan PDB atau PNB rill. Produk inovatif bank syariah berupa Sharia Restricted Intermediary Account (SRIA) yang akan menjadi pembeda dengan bank konvensional diharapkan dapat menjadi game changer, karena akan membuka peluang investasi di usaha UMKM dengan bertindak selaku manajer investasi, karena pemodal sebenarnya adalah investor SRIA sendiri. Dengan berbagai atribut produk inovatif dalam meningkatkan peran bank syariah terhadap peningkatan ekonomi  umat sehingga keberadaan bank syariah dengan atribut produknya menjadi mitra yang saling membutuhkan dan trickle down economic atau ekonomi yang menetes akan memberikan peluang-peluang bagi pelaku ekonomi dalam meningkatkan taraf kesejahteraan. UMKM akan dapat menyerap tenaga kerja yang besar, sehingga akan mengurangi pengangguran. Pada saat bersamaan dengan berkurangnya pengangguran maka kemiskinan akan berkurang, hal ini dikarenakan tenaga kerja yang terserap oleh UMKM akan memperoleh pendapatan. Adanya peningkatan pendapatan pada gilirannya akan mendorong konsumsi nasional sehingga memacu produksi lebih tinggi dan menjadikan pendapatan nasional menjadi meningkat sehingga proses pembangunan dapat terus berjalan dan kesejahteraan masyarakat akan meningkat.
Konsep Pasar Syariah Dalam Perspektif Etika Bisnis Islam
Authors: Cahyono Heru
Published: July 2022

The purpose of this paper is to provide an overview of the concept of the Islamic market within the scope of Islamic Business Ethics. The Islamic market is a meeting place between sellers and buyers to make transactions for goods and services under Islamic law which includes the fields of aqidah, morality, and amaliyah. The things that are prohibited in trading transactions on the market according to Islamic Business Ethics are transactions in the substance haram category (haram li-zatihi) and the Haram category other than the substance (haram li-gairihi).

Abstrak

Tujuan tulisan ini adalah untuk memberikan gambaran tentang konsep pasar syariah dalam ruang lingkup Etika Bisnis Islam. Pasar syariah adalah tempat bertemunya antara penjual dan pembeli untuk melakukan transaksi atas barang dan jasa sesuai dengan syariat Islam yang meliputi bidang aqidah, akhlaq dan amaliyyah. Hal-hal yang dilarang dalam transaksi perdagangan di pasar menurut Etika Bisnis Islam adalah transaksi dalam kategori haram zatnya (haram li-zatihi) dan kategori Haram selain zatnya (haram li gairihi).
Penetapan Margin Keuntungan Murabahah berdasarkan Prosentase Pada Pembiayaan Konsumtif
Authors: Probowati Dwiya Endah Pandu
Published: July 2022

The enthusiasm of the Muslim community to switch to sharia banking was welcomed by national banking practitioners  by opening  sharia banks and sharia business units. Hijrah trend, mass promotion of sharia products and services in various media leads Muslims who need financing  products  to go to BMT / Sharia Banks to apply sharia based financing products. For financing costumer consumption activities, BMT / Syariah Bank offers product based murabaha contracts, with mutually agreed profit margins. However, because most of the costumer are accustomed to  conventional banking mechanisms, sometimes they are confused to determine the amount of the margin they will pay to the BMT/Sharia Bank

ABSTRAK

Antusiasme masyarakat muslim untuk beralih ke perbankan syariah disambut para pelaku perbankan nasional dengan  membuka bank-bank syariah baru dan unit usaha syariah. Adanya trend hijrah, promosi produk dan jasa perbankan syariah diberbagai media, mengarahkan   masyarakat muslim yang membutuhkan pembiayaan untuk mengajukan pembiayaan dengan akad syariah ke BMT/Bank Syariah. Untuk pembiayaan berjenis pembiayaan konsumtif, BMT/Bank Syariah menawarkan produk dengan akad murabahah, dengan margin keuntungan yang disepakati bersama. Namun karena terbiasa dengan mekanisme perbankan konvensional, beberapa nasabah dilanda kebingungan untuk menentukan besaran nilai margin yang akan ia bayarkan ke BMT/Bank Syariah.
Analisis Kualitas Pelayanan yang Mempengaruhi Kepuasan Nasabah Perbankan Syariah di Bank BNI Syariah KC Cirebon
Authors: Dapiah Dapiah
Published: July 2022

The purpose of this study was to analyze the effect of service quality with the dimensions of responsiveness, tangible, empathy, assurance, and reliability on customer satisfaction at Bank BNI Syariah KC Cirebon. This study uses a quantitative approach. The sample used is 100 customers with probability sampling techniques. The data analysis technique used in this study is multiple linear regression analysis, t test and F test. This analysis is used to test the research hypothesis after testing the research instruments and testing the prerequisite analysis. The results showed that partially the dimensions of responsiveness, tangible, empathy, and assurance had no significant effect on customer satisfaction. This is based on the sig value on the t test of more than 0.05. As for the reliability dimension, it has a sig value of less than 0.05, it means that partially the reliability variable has a significant effect on customer satisfaction at Bank BNI Syariah KC Cirebon. Furthermore, service quality with responsiveness, tangible, empathy, assurance, and reliability variables simultaneously has a positive and significant effect on customer satisfaction at Bank BNI Syariah KC Cirebon. This is indicated by the sig value on the F test of less than 0.05. This research is expected to provide information and input, especially for Bank BNI Syariah KC Cirebon, especially in developing and improving the best service quality to increase customer satisfaction

Abstrak

Tujuan penelitian ini adalah menganalisis pengaruh kualitas pelayanan dengan dimensi responsiveness, tangible, empathy, assurance, dan  reliability terhadap kepuasan nasabah di Bank BNI Syariah KC Cirebon. Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang digunakan sebanyak 100 nasabah dengan tehnik probability sampling. Tehnik analisis data yang digunakan dalam penelitian ini adalah Analisis regresi linear berganda, uji t dan uji F. Analisis ini digunakan untuk menguji hipotesis penelitian setelah dilakukan uji instrumen penelitian dan uji prasyarat analisis. Hasil penelitian menunjukkan bahwa secara parsial dimensi responsiveness, tangible, empathy, dan assurance berpengaruh tidak signifikan terhadap kepuasan nasabah. Hal ini berdasarkan nilai sig pada uji t lebih dari 0,05. Sedangkan untuk dimensi reliability mempunyai nilai sig kurang dari 0,05, berarti secara parsial variabel reliability berpengaruh signifikan pada kepuasan nasabah di Bank BNI Syariah KC Cirebon. Selanjutnya, kualitas pelayanan dengan  variabel responsiveness, tangible, empathy, assurance, dan  reliability secara simultan berpengaruh positif dan signifikan terhadap kepuasan nasabah di Bank BNI Syariah KC Cirebon. Hal ini ditunjukan oleh nilai sig pada uji F kurang dari 0,05. Penelitian ini diharapkan dapat memberikan informasi dan masukan khususnya bagi Bank BNI Syariah KC Cirebon, terutama dalam mengembangkan dan memperbaiki kualitas pelayanan yang terbaik untuk meningkatkan kepuasan nasabah.
Model Pembiayaan Musharakah (Profit And Loss Sharing)
Authors: Paturohman Paturohman , Tarjono Tarjono
Published: July 2022

The purpose of this research is to find out the financing model for Islamic financial institutions in Indonesia. Musharakah (PLS) contains basic principles that help each other and contain the values of justice because between the two shirkah friends must enjoy each other's profit-sharing and bear the risk together (loss sharing). Therefore, the author intends to examine the Musharakah that applies the essence of what is implied in the Musharakah, namely profit and loss sharing using qualitative methodology. The study method is used by the author to study data in the form of books, books, journals in existing libraries. The result of his research, that Musharakah in theory contains the values of justice and mutual help that is implemented with profit and loss sharing. While Musharakah in its application to Islamic financial institutions in Indonesia is still not maximum apply pls as a whole because LKS is more rotating on business-oriented solely so use sharing revenue which is the distribution of gross results because LKS does not want to bear the risk and seems to turn a blind eye if the partner suffers losses.

Abstrak

Tujuan dari penelitian ini untuk mrengetahui model pembiayaan pada lembaga keuangan Syariah di Indonesia. Musharakah (PLS) mengandung prinsip dasar yang saling membantu antara satu dengan yang lainnya dan mengandung nilai-nilai keadilan karena antara kedua-dua rakan shirkah itu mesti harus saling menikmati keuntungan bersama (profit sharing) dan saling menanggung risiko bersama (loss sharing). Oleh itu, penulis bermaksud mengkaji tentang Musharakah itu yang benar-benar mengaplikasikan esensi daripada apa yang tersirat dalam Musharakah itu yakni profit and loss sharing dengan menggunakan metodologi kualitatif. Metode telaah dipakai oleh penulis untuk menelaah data-data yang berupa kitab-kitab, buku, jurnal yang ada pada perpustakaan-perpustakaan yang ada. Hasil penelitiannya, bahwa Musharakah itu secara teori mengandung nilai-nilai keadilan dan saling tolong menolong yakni terimplementasinya dengan profit and loss sharing itu. Sedangkan Musharakah dalam aplikasinya pada lembaga-lembaga keuangan syariah di Indonesia masih belum secara makasimal menerapkan PLS secara utuh karena LKS lebih berorentasi pada busness orented semata jadi menggunakan revenue shariang yang mana pembagian hasil secara kotor karena LKS tidak mau menanggung resiko dan seolah-olah menutup mata apabila pathnernya mengalami kerugian.
Implementasi Akad Qard Pada Pembiayaan Mikro Syariah
Authors: Karjuni Agus , Barnawi Barnawi , Probowati Dwiya Endah Pandu , Yasin Yasin
Published: July 2022

This study aims to determine the implementation of qard contracts on sharia microfinance, by taking a case study at the KHAS Kempek Micro Waqf Bank Ponpes, the study is motivated by so many financial institutions that are labeled Syari'ah but in practice it is not in accordance with the implementation that should be implemented legally. shari'ah. Micro Waqf Bank is a non-Sharia Bank Financial Institution whose operational license is under the Financial Services Authority with the legal basis of its establishment being a cooperative. Micro Waqf Bank is a pilot project in developing access to financial services around the Islamic boarding school environment. By using qualitative methods with a phenomenological approach. The population of this study are the managers and customers of the KHAS Kempek Micro Waqf Bank. In collecting data the techniques used were through observation, interviews, and triangulation with data analysis using idea theorizing or conceptualization of ideas. qard on sharia microfinance carried out by the KHAS Micro Waqf Bank, plays a role in the increase in the number of sales of operating income, operating profit, and economic conditions. Most of the implementation of the qard contract in BWM KHAS Kempek according to the conclusion of the researcher is fully in accordance with the corridors that are theorized in Islamic law.

Abstrak

Penelitian ini bertujuan untuk mengetahui Implementasi akad qard pada pembiayaan mikro syari’ah, dengan mengambil studi kasus di Bank Wakaf Mikro Ponpes KHAS Kempek, kajianya dilatarbelakangi oleh begitu banyaknya lembaga keuangan yang berlabel Syari`ah akan tetapi pada prakteknya tidak sesuai dengan implementasi yang seharusnya secara syari`ah. Bank Wakaf Mikro adalah Lembaga Keuangan non Bank Syari`ah yang izin operasionalnya ada dibawah Otoritas Jasa Keuangan dengan dasar hukum berdirinya adalah koperasi.Bank Wakaf Mikro adalah pilot project dalam mengembangkan akses jasa keuangan di sekitar lingkungan pondok pesantren. Dengan menggunakan metode kualitatif dengan pendekatan fenomologi. Populasi dari penelitian ini merupakan pengelola dan nasabah Bank Wakaf Mikro KHAS Kempek.Dalam melakukan pengumpulan data teknik yang digunakan melalui observasi, wawancara, dan trianggulasi dengan analisis data menggunakan teoritisasi ide atau konseptualisasi ide, Adapun hasil penelitian, dengan maksud tujuan yang sama dalam Implementasi akad qard pada pembiayaan mikro syariah yang dilakukan oleh Bank Wakaf Mikro KHAS, berperan dengan adanya peningkatan jumlah penjualan pendapatan usaha, laba usaha, dan kondisi perekonomian.penelitian ini fokus terhadap implementasi akad qard yang di praktekan di BWM KHAS Kempek, berdasarkan hasil wawancara sebelumnya secara garis besar peng-implementasian akad qard yang ada di BWM KHAS kempek menurut kesimpulan peneliti sudah sepenuhnya sesuai dengan koridor yang di teorikan dalam hukum islam.
Sumber Dan Norma Ekonomi Syariah Dalam Lembaga Keuangan Syariah (LKS) Perbankan Syariah Dan Koperasi Syariah
Authors: Abdurohman Dede , Putra Haris Maiza , Ahyani Hisam
Published: July 2022

The development of the Islamic economy in the field of Islamic finance is very rapid, with such growth it must refer to applicable regulations and become part of the sources and norms in carrying out its activities. The method used in this research is descriptive qualitative with the technique of using the data is literature or literature. The results of this study are the al-qur'an and hadith become part of the main source of sharia economics, while in terms of positive law as a source of law, namely for sharia banking actors, Law No. 21 of 2008 concerning Islamic banking applies. For sharia cooperatives, Law no. 25 of 1992 concerning cooperatives. From the two laws, Islamic values ​​are contained, and this is a positive value that the Qur'an and Hadith are proof of rahmatan lil'alamin which will never be wrong. In sharia economic activities, it must refer to related norms, namely free of usury, free of maisir, must be something halal.

Abstrak

Perkembangan ekonomi syariah dibidang keuangan syariah sangat pesat, dengan pertumbuhan tersebut harus mengacu pada regulasi yang berlaku dan mennjadi bagian dari sumber serta norma dalam menjalankan kegiatannya. Metode yang digunakan dalam penelitian ini ialah kualitatif deskriptif dengan teknik dalam menggubnakan datanya ialah literature atau pustaka. Hasil dari penelitian ini yaitu  al-qur’an dan hadits menjadi bagian dari sumber ekonomi syariah yang utama, sedangkan dari sisi hukum positif sebagai sumber hukum yakni bagi pelaku perbankan syariah berlaku Undang-Undang No 21 tahun 2008 tentang perbankan syariah. Untuk kalangan koperasi syariah berlaku Undang-undang No. 25 tahun 1992 tentang perkoperasian. Dari kedua UU tersebut, terkandung di dalamnya nilai-nilai ke-Islaman, dan hal ini merupakan nilai positif bahwa Al-Qur’an dan Hadits merupakan bukti atas rahmatan lil’alamin yang tidak akan pernah salah. Dalam kegiatan ekonomi syriah harus mengacu pada norma-norma terkait yaitu bebas riba, bebas maisir, harus sesuatu yang halal.
Analisis Sistem Pengelolaan Keuangan Pembiayaan Syariah Dengan Akad Murabahah
Authors: Riyani Ade , Pratama Gama , Surahman Surahman
Published: July 2022

Baitul Mal wa Tamwil (BMT), the general role of BMT is to finance in accordance with Sharia law. This study aims to determine how the financial management system of Islamic financing with murabahah contracts at KSPPS NU Artha Berkah. This study uses qualitative research with data collection techniques used are interviews or interviews, documentation and recording. The results of this study are that the murabahah contract is one of the most dominant contracts in KSPPS NU Artha Berkah. Among its products are funding and financing products. In non-performing financing or bad loans, it is known from an NPF of 3.78%, so to avoid this the KSPPS uses the 5C principle, namely Character, Capacity, Capital, Collateral, and Condition

Abstrak

Baitul Mal wa Tamwil (BMT), peran umum BMT adalah membiayai sesuai dengan hukum Syariah. Penelitian ini bertujuan untuk mengetahui bagaimana sistem pengelolaan keuangan Pembiayaan syariah dengan akad murabahah pada KSPPS NU Artha Berkah. Penelitian ini menggunakan penelitian kulitatif dengan teknik pengumpulan data yang digunakan adalah wawancara atau interview, dokumentasi dan pencatatan. Hasil penelitian ini adalah bahwa akad murabahah termasuk salah satu akad yang paling dominan di KSPPS NU Artha Berkah. Diantara produk-produknya antara lain produk pendanaan dan pembiayaan. Dalam pembiayaan bermasalah atau kredit macet diketahui dari NPF 3,78%, sehingga untuk menghindarinya pihak KSPPS menggunakan prinsip 5C, yaitu Character, Capacity, Capital, Collateral, dan Condition
Strategi Dalam Menghimpun Dana Zakat, Infaq Dan Shodaqoh
Authors: Pratama Gama , Novita Novita , Aziz Abdul
Published: July 2022

This study aims to determine how the strategy for collecting zakat, infaq and shodaqoh funds at Laznas PPPA Daarul Qur’an Cirebon. The method used in this research is to use qualitative research methods, the data analysis method used in this research is descriptive analysis method, the data collection method used in this research is to use interview techniques or interviews and observation. From the results of the research, it is known that there are strategies implemented by Laznas PPPA Daarul Qur’an Cirebon, namely as follows: 1) Determining the purpose of the amount of fund raising to be achieved, 2) Making plans for activities and programs that are currently, 3) Making budget plans for activities, 4) Make a calendar of work activities, 5) Make a calendar of activities, 5) Monitor and evaluate regularly, UPZ, Corporate Zakat/CSR, and Activities carry out routine monitoring and evaluation, what has been done and the amount. To obtain zakat, infaq and shodaqoh funds, Laznas PPPA Daarul Qur’an, has 2 strategies, namely: 1) Directly (Offline) by conducting, Tellefundraising, Program Cooperation, Fundraising Events Cooperating with da’wah institutions, Opening donation service outlets, Distributing brochures contains programs owned by Laznas PPPA Daarul Qur’an).

Abstrak

Penelitian ini bertujuan untuk mengetahui bagaimana strategi penghimpunan dana zakat, infaq dan shodaqoh di Laznas PPPA Daarul Qur’an Cirebon. Metode yang digunakan dalam penelitian ini adalah menggunakan Metode penelitian kualitatif, metode analisis data yang digunakan pada penelitian ini dilakukan dengan metode analisis deskriptif, metode pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan teknik interview atau wawancara dan observasi. Dari hasil penelitian diketauhi bahwa ada strategi yang diterapkan oleh Laznas PPPA Daarul Qur’an Cirebon yaitu sebagai berikut: 1) Menentukan tujuan besarnya nilai penghimpunan dana yang akan dicapai, 2) Membuat rencana kegiatan dan program yang sedang berjalan, 3) Membuat rencana anggaran kegiatan, 4) Membuat kalender kegiatan kerja, 5) Mengidentifikasi sumber-sumber pendanaan, sumber sumber pendanaan bisa berupa, Personal (Retail), UPZ, Zakat Perusahaan/CSR, dan Event Melakukan monitoring dan evaluasi secara rutin, terhadap apa yang telah dikerjakan dan besarnya. Untuk memperoleh dana zakat, infaq dan shodaqoh Laznas PPPA Daarul Qur’an, memiliki 2 strategi yaitu: 1)Secara Langsung (Offline) dengan melakukan, Tellefundraising, Kerjasama program, Fundraising EventMelakukan kejasama dengan lembaga dakwah, Membuka gerai layanan donasi, Membagikan brosur yang berisikan prograng-program yang dimilki oleh Laznas PPPA Daarul Qur’an).
Exploring Funding Models in ‘’No-Fee’’ Schools in Cape Town: Evidence from Selected Public Primary Schools.
Authors: Beyonyi Eugene Y
Published: July 2022

Purpose: The explicit goal of education funding policy is to raise educational standards by addressing historical financial disparities. This study, explored the funding models in three no-fees public primary schools within the Western Cape Education Department in Cape Town. The specific objective of this study was to explore and discuss the funding models’ initiatives of schools in resources scarce communities in Cape Town.

Methodology: A qualitative research model was adopted for the investigation. Semi-structured guided questions were used to obtain the data. Using intentional sampling, which selects individuals based on their backgrounds and expertise, a total of nine people was recruited. Three school principals, three chairs of the governing body, and three administrators of the school's finances made up the group of participants. Due to the COVID-19 pandemic, data were recorded using telephone conversations. The researcher used a thematic data analysis approach to analyse the data after recording and meticulously transcribing the talks. Individual interviews, participant data, and document analysis were all merged by the researcher in order to make the research conclusions credible.

Findings: As a result, it was determined whether the information from the case study and the interviews headed in the same direction. Additionally, the researcher gave each participant a chance to confirm that the facts were what they had provided as data. The study indicated that despite receiving 75% of their income from the government, certain no-fee public primary schools still had a high level of resource reliance. A sizeable part of school funding—25%—comes from voluntary donations. The funding attempts, however, have not succeeded in bringing in the money the schools sorely need. Due to government rules, schools feel they have too little money left over and are unable to make significant improvements. The study also showed that fundraising campaigns have an impact on education since they interfere with class time. Additionally, the study demonstrates that learner’s social competition has increased as a result of selling products on campus to raise extra money since learners whose parents cannot afford it do not want to feel afraid or humiliated.

Recommendations: Selected schools should raise funds using stronger and more innovative funding initiatives rather than traditional, hands-on approaches. The government should rethink amending schooling policies to legally accord schools to collect fees, since studies show that parents in low-resource communities are removing their children from low-resource schools to well-resource schools. Governments also need to rethink school policy changes to give schools the flexibility to make significant budget changes.
Financial Literacy and Financial Inclusion: A positivist view of Proprietors of Small and Medium Enterprises in Fort Portal City, Western Uganda
Authors: Kobugabe Christine , Rwakihembo John
Published: July 2022

Purpose: The study aimed at examining the relationship between financial literacy and financial inclusion among proprietors of SMEs in Fort portal City, Western Uganda.

Methodology: The study was anchored on a positivist paradigm, adopting cross-sectional and correlational designs. One hundred sixty-five proprietors of small and medium enterprises (SMEs) were purposively selected from 297 proprietors of registered SMEs operating in all Divisions of Fort Portal City in Western Uganda. Data were collected using a structured self-administered questionnaire from the proprietors who formed the unit of inquiry per SME. Pearson correlation and standard regression were used as the primary data analysis techniques.

Findings: The study established that financial literacy is significantly positively associated with financial inclusion. Financial literacy accounted for 28% of the variance in financial inclusion among proprietors of SMEs in Fort Portal City.

Unique contribution to theory, practice, and policy: The study uniquely contributes to financial inclusion literature by providing further evidence on the positive relationship between financial literacy and financial inclusion among proprietors of SMEs in Fort Portal city, Western Uganda. The study findings have supported the financial literacy theory of financial inclusion, which assumes that “financial literacy increases people’s willingness to participate in the formal financial sector.” It was recommended that proprietors of small and medium enterprises orient their strategic decisions towards increasing their financial literacy to improve their financial inclusion.
Audit Committee Independence and Financial Performance: A Quantitative Assessment of Private Limited Companies In Uganda
Authors: Rwakihembo John , Kamukama Nixon , Nsambu Fredrick Kijjambu
Published: July 2022

Purpose: Correlation of the financial performance and audit committee independence of private limited companies is the grounds that the study sought to explore.

Methodology: The questionnaire was used to gather measurable data by utilising a cross-sectional strategy from the 394 companies picked in central as well as Western Uganda. Two methodologies, correlation and regression tactics, were deployed to carry out analytical, empirical data processing.

Findings: Nonetheless, the study did not find any connection between the financial performance and audit committee independence of private limited companies institutions in Uganda.

Recommendation: The study therefore endorses a blended structure of directors not only in executive posts to constitute an auditing committee. Consequently, this would eradicate information asymmetry and ensure flawless monitoring of management.
Analysis and Risk Assessment of Insulin-Potentiating Elements in Addua (Balanites Aegyptiaca) Leaf, Seed and Bark.
Authors: Sympa Audu Haruna , Lookman Balogun Oladimeji , Muhammad Sambo Sani , Adeshina Ogunleye Jelil , Umar Maigari Maryam
Published: July 2022

Purpose: This study investigated certain trace elements having therapeutic properties related to diabetes mellitus and to look into the health risk assessment of the elements. The investigated samples were the bark, leaf and seed of Balanites aegyptiaca, desert date (Addua). These plants are traditionally used in the management of diabetes in Eritrea, Egypt, and Ethiopia.

Methodology: The elemental analysis was conducted using Flame Emission Photometer and Atomic Absorption Spectroscopy (AAS) techniques. The accuracy of the methods was verified using in-house reference materials (CRMs) and no significant differences were observed between the measured and certified values.

Findings: The analysis displayed variable concentrations of the different trace elements found to be in the permissible limit defined by WHO. The metals are in the order of decreasing concentrations in the bark sample K > Ca > Mg > Co > Fe > Cu > Zn > Mn. In the leaf, the ranking order is K > Ca > Mg > Fe > Zn > Mn. The seed sample appeared in the order K > Ca > Mg > Fe > Zn > Mn.  The THQ for the non-carcinogenic risk were all < 1 for all metals and the various exposure pathways. The trend is same for HI for both children and adults. This is a pointer to the fact that no immediate danger due to presence of potential carcinogens. Furthermore, the study revealed the order of pathway in the following decreasing order HIingestion > HIdermal > HIinhalation and most of all, the HI values for adults generally higher than that of the children. However, this suggests that adults are at greater risks of and could be more susceptible to potential carcinogenic risk from continual exposure.

Recommendation: The findings calls for concern on the regular use of some of the infusion from this plant.
Value Creation and Firm Innovativeness of Small and Medium-Sized Enterprises in Ogun State, Nigeria
Authors: Akpa V O , Shodunke O O , Makinde O G , Nwankwere  I A
Published: July 2022

Background: Small and medium-sized enterprises are globally viewed as an important force driving economic development and employment creation in both developing and developed countries, which is well acknowledged. However, the performance of SMEs in developed and developing economies has been slow and in some cases even collapsed due to a number of challenges such as the inability to respond to rapidly changing market demand, technical advancements, and capacity constraints related to knowledge, innovation and creativity all of which have negatively impacted on SMEs' performance leading to inability to sustain SMEs competitive advantage, decline in sales-growth, profitability and reduced innovative-capability. Extant studies have attempted to elucidate on the challenges of SMEs and the attendant supposed solutions, conversely, most of the extant research focus more on developed countries than developing countries such as Nigeria.

Purpose: This study examined the effect of value creation on firm innovativeness of small and medium-sized enterprises in Ogun State, Nigeria.

Methodology: The study adopted a survey research design. The population was 2,465 registered small and medium scale enterprises in Ogun State, Nigeria. A sample size of 432 was determined using Cochran formula. Proportionate stratified sampling technique was adopted. A validated questionnaire was used to collect data. Cronbach’s alpha reliability coefficients for the constructs ranged from 0.79 to 0.92. The response rate was 87.9%. Data were analyzed using descriptive and inferential statistics. 

Findings: Findings revealed that value creation components had significant effect on innovativeness (Adj.R2 = 0.792; F (3,407) = 522.888, p < 0.05). The study concluded that value creation had a significant effect on firm innovativeness of SMEs in Ogun state, Nigeria.

Recommendation: The study recommended that value creation components enhanced small and medium enterprises’ innovativeness and therefore, owners/managers should continually create value in other to enhance SMEs innovativeness.
Resource Allocation and Innovativeness of Selected SMEs in Lagos State, Nigeria.
Authors: Odusote O Y  , Akpa V O 
Published: July 2022

Purpose: Small and medium scale enterprises (SMEs) play an essential role in the maintenance of a stable and viable economy, such as continuous employment creation. Besides, by cooperation, SMEs play a significant role in the production process by providing raw materials for large organisations to aid smooth operations. To support SMEs, efforts have been tailored towards ensuring that SMEs can compete favourably amongst themselves and perform at par if not better than their counterparts in other countries. However, in developing countries such as Nigeria, SMEs are seen to be struggling with poor innovativeness. It is observed that the innovativeness of Nigerian SMEs has been in a huge decline and has been attributed to factors such as poor resource allocation. Therefore, this study examined how resource allocation affects innovativeness of SMEs in Lagos State, Nigeria.

Methodology: The study adopted a survey research design. The population of the study was 8,396 owners and managers which is the total number of registered SMEs in Lagos State, Nigeria. A sample size of 481 owner/managers of SMEs sampled using the researcher advisors table of sampling. Data was collected using a valid and reliable questionnaire with a Cronbach alpha value greater than 0.7. Data were analyzed using both descriptive and inferential tools. Linear, Multiple and Hierarchical Regression Analysis were used to determine the effect of the variables using Statistical Package for Social Science (SPSS) version 25.0.

Findings: The study revealed that resource allocation had significant effect on innovativeness in selected SMEs in Lagos State, Nigeria (β = .290, t = 7.163, R2 = 0.098, p < 0.05). The study concluded that resource allocation affects innovativeness in selected small and medium scale enterprises in Lagos, State, Nigeria.  

Recommendation: The study recommended that SMEs should focus on a better approach to managing and allocating their resources. This will help to ensure that innovation is resource-driven and can have the tendency on ensuring productivity improvement.
Exploring the Factors in Student’s Retention of E-learning Mathematics: A Case of Grade 12 Senior High School Students at the University of Perpetual Help System-Pueblo de Panay Campus
Authors: Bombaes Ace N , Fuasan Jeric S , Garcia Winston N
Published: July 2022

The study aims to determine the effects of teacher’s factors, student attitude, and motivation on student’s ability to absorb, recall and maintain the learned concepts. This research measures the effects of the said factors on student’s mathematics retention. For this study, the data are collected from 101 STEM students of the University of Perpetual Help System-Pueblo de Panay Campus. The data analysis is done using Paired t-test, Cronbach’s Alpha and Pearson r. The results have revealed that teacher’s factor, students’ attitude and motivation have significant differences. Results indicate that the three factors have statistical effect and significant impact on student's ability to absorb, recall and maintain the learned concepts in Mathematics via e-learning platform. Based on the findings, teacher’s factor is one of the factors the school should give much focus on since teacher has the ability to motivate and influence the attitude and performance of the students and they are accountable for the performance for the students. Furthermore, the study finds out that e-learning does not reduce education. Retention rates for online students are much higher than for traditional because it makes every learning material accessible, thus increasing student’s productivity by finishing a course when physical limitations are removed.
Constructivist Approaches: A Budding Paradigm for Teaching and Learning Entrepreneurship Education
Authors: Kayii NumbaraBari E , Akpomi Margaret E
Published: July 2022

Constructivism is an approach to learning that believes in the personal construction of knowledge by learners through the interaction of prior knowledge to form a new experience. Constructivism represents the state-of-the-art in the teaching of Mathematics and Sciences at all levels of education. However, there is less work on constructivist teaching and learning in Entrepreneurship Education. This study reviewed theoretical and empirical studies on constructivism with emphasis on how it can help organizations achieve value creation through the vehicle of Entrepreneurship Education. Also, the study summarizes the pedagogical goals of constructivist learning and conceptualizes the dimensions of Entrepreneurship Education, the relevance of Entrepreneurship Education, teaching methods in Business Education, and brings out an understanding of the paradigm shift. The study reveals that the focus of Entrepreneurship Education is to promote innovation and value creation among learners. Consequently, the researcher has drawn a useful conclusion on the application of constructivist approaches in teaching Entrepreneurship Education, and it was recommended, among others; that stable industrial policy on the collaboration between small business entrepreneurs and research institutions for the exploitation of research findings of those institutions to achieve sustainable technological development.
Pengaruh Kepuasan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan pada Klinik Hamami Palembang
Authors: Plorania Anggita
Published: July 2022

Abstract

This study aims to inspect the effect of job satisfaction and work motivation on employee performance at the Hamami Clinic in Palembang. The sample was selected using a saturated sample technique. Data from 30 respondents were collected through a questionnaire. This study applied multiple linear regression methods to analyze data. The result evinces that simultaneously job satisfaction and work motivation have a significant and positive effect on employee performance. This insight is can benefit Hamami Clinic. To improve employee performance, the clinic leaders should optimize job satisfaction and motivation.

Abstrak

Penelitian ini bertujuan untuk menginspeksi pengaruh kepuasan kerja dan motivasi kerja terhadap kinerja karyawan di Klinik Hamami Palembang. Sampel dipilih menggunakan teknik sampel jenuh. Data 30 responden dikumpulkan melalui kuesioner. Studi ini mengimplementasikan metode regresi linier berganda untuk menganalisis data. Hasil analisis menunjukkan bahwa secara simultan kepuasan kerja dan motivasi kerja berpengaruh signifikan dan positif terhadap kinerja karyawan. Temuan ini bermanfaat bagi Klinik Hamami Palembang. Untuk meningkatkan kinerja karyawan, maka pemimpin klinik sebaiknya mengoptimalkan kepuasan dan motivasi kerja.
Pengaruh Work from Home terhadap Kinerja Guru SD Negeri 27 Palembang pada Masa Pandemi Covid-19
Authors: Vania Dera Tita , Marnisah Luis , Purnamasari Endah Dewi
Published: July 2022

Abstract

This study aims to analyze the effect of work from home on the performance of teachers in SD Negeri Palembang City. Data of 27 respondents were collected through questionnaires and analyzed using the simple linear regression method. The result unveils that work from home has a significant and positive effect on teacher performance. In theory, this study enriches the literature on teacher performance during the Covid-19 pandemic. In practical terms, the finding in this study may be deployed as a basis for the government and policy makers to improve the performance of primary teachers in Indonesia during the pandemic. 

Abstrak

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh work from home terhadap kinerja guru SD Negeri Kota Palembang. Jumlah sampel dalam penelitian ini berjumlah 27 orang karyawan. Teknik pengumpulan data dalam penelitian ini adalah dengan cara kuesioner. Data dianalisis dengan menggunakan model analisis regresi linier sederhana. Berdasarkan hasil uji t dengan spss antara work from home (X) terhadap produktivitas kerja (Y) didapatkan angka t hitung sebesar 2,223 dengan nilai signifikansi (0,05/2= 0,025), maka dapat disimpulkan bahwa work from home secara parsial berpengaruh positif dan signifikan terhadap kinerja Guru. Karena t hitung> t table (2,223>2,05954) maka Ho ditolak. Berdasarkan signifikansi, jika signifikansi <0,05 maka Ha diterima, dan jika signifikansi >0,05 maka Ha ditolak dan Ho diterima. Karena signifikansi pada hasil uji t kurang dari 0,05 (0,036 < 0,05) maka Ha diterima da Ho ditolak.
Peran Akademisi Dalam Pencegahan Covid-19 Dengan Pemberdayaan Masyarakat Dalam Mewujudkan Perilaku Sehat
Authors: Susanti Rahmi , Sabrina Aghnia , Putri Lisa Ariana , Erika Tahsya , Sandi Laila Citra
Published: July 2022

WHO declared Covid-19 on March 12, 2020 as a pandemic. Indonesia is one of the countries with a high number of confirmed cases, namely until December 10, 2020, there were 598,933 confirmed Covid-19 cases. Covid-19 is a virus that attacks the respiratory system with symptoms of fever, cough, runny nose, sore throat, shortness of breath, fatigue and lethargy. The incubation period for Covid-19 ranges from 1 to 14 days. Covid-19 can spread through the air, direct contact with sufferers, droplets, fomite, blood, and transmission from animals to humans. This activity aims to provide education regarding the prevention of the spread of Covid-19 in the community in the RT.45 Loa Ipuh Village area. This activity was carried out for 3 days, starting on November 21-23, 2020, in the form of actions in the form of installing banners, distributing posters and masks and distributing educational videos regarding the prevention of the spread of Covid-19 and management if someone was detected by Covid-19. This activity received a good reception by the community, this was shown by the participation of the community in the implementation of the distribution of posters and masks, as well as the installation of banners in the RT.45 Loa Ipuh Village. With this activity, it is hoped that it can increase knowledge and increase awareness of the RT.45 community about the importance of preventing the spread of Covid-19.
The State and Separatist Agitations in Nigeria: An Analysis of The Dynamics of The Indigenous People of Biafra (IPOB)
Authors: Mezie-Okoye  , Chukwurah Charles
Published: July 2022

Consequently, this study examined the connection between the separatist actions of the Indigenous People of Biafra (IPOB) and their effects on the continuing existence of the Nigerian state. It also studied how the IPOB’s use of provocative language exacerbated ethnic tensions and how the amount of government persecution hindered the IPOB’s separatist objectives in Nigeria. Documentary methodology was employed in the study, and secondary sources and content analysis were allegedly used to collect data. The frustration-aggression theory offered an adequate theoretical foundation for this study’s analysis. This study indicates that the IPOB’s use of provocative language exacerbated ethnic tensions, namely between the Igbo and Hausa tribes. In addition, it was seen that state persecution had minimal impact on their separatist movement and goals. According to the findings of the study, the periodic separatist agitations in Nigeria are the result of the Nigerian government’s insensitivity and failure to provide inclusive and effective leadership. In order to reduce the central government’s excessive concentration of power and responsibilities, the research suggests, among other things, the devolution of authority from the federal government to the component states. In addition, the Nigerian government should initiate a reorientation campaign that promotes a culture of patriotism, responsible leadership, and transparency in government among the public. Based on these findings, the report recommends, among other things, that the Nigerian government eschew the use of force in favour of conversation and other diplomatic strategies.
CONSTRUÇÃO DE UM INVENTÁRIO DE EMISSÕES VEICULARES PARA A CIDADE DE MACEIÓ-AL
Authors: Oliveira Silva Marcones de , Amaral Melo Lima Thiago , Santos de Almeida Deivid
Published: July 2022

Este artigo descreve toda a metodologia necessária para a construção de um inventário de emissões veiculares para uma metrópole de porte médio, como Maceió-AL. Tal metodologia pode ser usada com as devidas adequações para a construção de inventários para outras cidades brasileiras. Um inventário de emissões é um conjunto de dados que estima a quantidade de emissão de determinados poluentes atmosféricos a partir de fontes especificadas, levando em consideração certa área geográfica e um dado período. Os gases de exaustão inventariados neste trabalho foram o monóxido de carbono (CO), os óxidos de nitrogênio (NOX) e material particulado (MP). Também se inventariou as emissões evaporativas e de abastecimento constituídas por vapores de gasolina e etanol e definidas como hidrocarbonetos não metano (NMHC).
Norms of Substitution in Translation: A French–English Case Study
Authors: Moindjie Mohamed Abdou
Published: July 2022

Substitution is a discoursal grammatical cohesion; it replaces an element with a substitute with the same structural function as the substituted element. This paper ,investigates the language norms and translation norms of substitution in the literary text; it describes the occurrence of substitution and its structural effect in translation. The investigation is done on two novels, Madame Bovary by Gustave Flaubert and Strait is the Gate by André Gide. This study follows Halliday and Hasan’s theory (1976) of cohesion and Catford’s (1965) theory of translation shifts. First, the whole text is read; then, data are identified, categorized, and analyzed. The investigation reveals that English uses substitution in cases where French uses other cohesive ties like reference, ellipsis, and repetition. The shift category used to achieve substitution cohesiveness is a class shift determined by language peculiarity norms of the source and target languages. The research, therefore, reveals that the translator’s invisibility and the inviolability of language norms enhance the literariness and acceptability of the target text
Robust Linear Discriminant Rule using Double Trimming Location Estimator with Robust Mahalanobis Squared Distance
Authors: Pang Yik Siong , Ahad Nor Aishah , Syed Yahaya Sharipah Sooad
Published: July 2022

The commonly employed classical linear discriminant rule, based on classical mean and covariance, are highly sensitive to outliers. Therefore, outlier influence on location and scale estimation will affect the accuracy of a discriminant rule and lead to high misclassification rates. The past studies used classical Mahalanobis Squared Distance (MSD) to alleviate the problem. However, the highly sensitive mean and covariance shortcoming can still affect the distance computation, causing masking and swamping effects. In a previous study, researchers proposed a double trimming procedure that adopted MSD-based α-trimmed mean into MSD-based α-trimmed median to construct a robust classifier. However, the proposed procedure has an overlooked flaw because the procedure employed the MSD in the computation. Thus, this study proposed to employ a robust MSD for the distance-based trimmed median procedure. The improvised trimmed median was then used to construct a robust linear discriminant rule and compared with the classical and existing robust rules using a simulation study. The results show that this study’s proposed robust linear discriminant rule has better accuracy and consistent performance than the classical linear discriminant rule and two other robust linear discriminant rules.
Effect of video-Assisted Teaching Module (VATM) on knowledge of ASHAs regarding RNTCP in Kuchinda Block of Sambalpur (Odisha)
Authors: Pradhan Malati , Dash Bijayalakshmi
Published: July 2022

Infectious disease is a major public health issue for both developed and developing countries. Among infectious diseases, tuberculosis (TB) is most prevalent in the developing countries. India is the highest TB burden country in the world and accounts for nearly one fifth (20%) of global burden of tuberculosis. A pre-experimental design where pre- and post-test without control group with experimental approach was undertaken in Kuchinda block of Sambalpur district (Odisha) with the objectives to assess effectiveness of Video-assisted Teaching Module (VATM) on knowledge of Accredited Social Health Activists (ASHAs) regarding Revised National Tuberculosis Control Programme (RNTCP) Data were collected from 52 ASHAs, selected by systematic random sampling technique through structured questionnaire. The overall mean score in pre-test was 23.31±3.07 which is 58.27 percent of maximum score and good knowledge whereas it was 34.35±3.56 while post-test it was 85.87 percent of maximum score during post-test showing a difference of 27.6 percent effectiveness. Highly significant (p0.05) association was found between post-test knowledge score when compared to all the demographic variables of ASHAs.