bluuebunny/crossref_metadata_2025 huggingface dataset:
Formulation and Evaluation of Natural Gel Containing Ethanolic Extract of Pandanus amaryllifolius R. Using Various Gelling Agents
Authors: Forestryana Dyera , Hayati Annisa , Putri Aristha Novyra
Published: December 2022

Ethanol extract of Pandanus amaryllifolius leaves contains quercetin has anti-inflammatory properties. The gel dosage form is very appropriate for wound healing therapy because it gives a cold sensation to the skin. This study aims to formulate a P. amaryllifolius gel by variation of a gelling agent to compare the effect of a natural gelling agent, semi-synthetic gelling agent, and synthetic gelling agent on the physical characteristics of the gel. The gel formulation was made in three formulas. Evaluations include organoleptic, homogeneity, spreadability, adhesion, pH, and viscosity. The optimum gel formula was tested for release study using a dissolution apparatus 5. Determination of release kinetics model using the kinetics approach of zero-order, first-order, Higuchi, and Korsmeyer-Peppas. The organoleptic shows the gel's dark green color, P. amaryllifolius aromas, and good homogeneity. The gel formulas had pH values that matched the physical quality criteria of the gel. Data obtained for the spreadability test for F1, F2, and F3 were 12.16, 14.66, and 10.75 g.cm/sec, respectively. The F1, F2, and F3 adhesion test results were 11.66, 10, and 47.33, respectively. The viscosity of F1 was 15750 cps, F2 was 4807 cps, and F3 was 19380 cps. This study concludes that the optimum formula is obtained from the gelling agent of Na-CMC as a gelling agent. The number of quercetins released from F2 was 42.76%, and the release kinetics model followed the kinetics of Higuchi.
In Silico Molecular Docking and ADMET Analysis for Drug Development of Phytoestrogens Compound with Its Evaluation of Neurodegenerative Diseases
Authors: Muslikh Faisal Akhmal , Samudra Reyhan Rahma , Ma’arif Burhan , Ulhaq Zulvikar Syambani , Hardjono Suko , Agil Mangestuti
Published: December 2022

Neurodegenerative disease is one of the problems faced by postmenopausal women due to estrogen deficiency. Phytoestrogen compounds can be used as an alternative treatment for diseases caused by estrogen deficiency by binding to their receptors through the estrogen receptor (ER) dependent pathway. With in silico studies, this study aims to predict how phytoestrogen compounds will stop neurons from dying by using the dependent ER pathway. Genistein, daidzein, glycitein, formononetin, biochanin A, equol, pinoresinol, 4-methoxypinoresinol, eudesmin, α-amyrin, and β-amyrin compounds were prepared with ChemDraw Ultra 12.0. Then their pharmacokinetic and pharmacodynamic properties were examined using SwissADME. Geometry optimization of the compound was performed using Avogadro 1.0.1, and molecular docking of the compound to the ERα (1A52) and ERβ (5TOA) receptors was performed using AutoDock vina (PyRx 0.8). The interaction visualization stage was carried out with Biovia Discover Studio 2021, while the toxicity values of the compounds were analyzed using pkCSM and ProTox II. The results showed that the equol compound met the pharmacokinetic, pharmacodynamic, toxicity criteria, and had similarities with the native ligand 17β-estradiol. Equol compound inhibits neurodegeneration via an ER-dependent pathway by binding to ERα (1A52) and ERβ (5TOA) receptors.
Do the Islamic Banks Play a Role in the Monetary Policy Transmission in Pakistan? A Comparative Analysis with Conventional Banks Using Panel Data Analysis
Authors: Farhad Ahmed Bhatti  , Salina Kassim  , Razali Haron
Published: December 2022

In Pakistan, bank lending plays a critical role in economic activities due to the scarcity of stocks and bond options. Islamic banks face an extra layer of difficulty with limited open market instruments and lender of last resort facilities, as well as tough competition with conventional banks. This study analyzes the differences in bank lending by Islamic and conventional banks in transmitting monetary policy by modeling bank credit as a dependent variable while bank-specific assets, liquidity, capital and growth, inflation, and policy rates as explanatory variables. Polled OLS fixed effect panel data models are used to analyze annual data for 2009-2018. The study finds that Islamic bank credit is influenced significantly by policy rates, inflation, and growth, as well as capital and liquidity. Conventional bank credit is significantly affected by the policy rates, growth, and inflation but capital and liquidity are less correlated. This paper concluded that Islamic banks are significant in policy transmission. However, policy tools and differences in operations and contracts affect Islamic bank equity and liquidity which may suffer long-term economic participation.
An Islamic Debt and Wealth Management Framework in the Context of Malaysia
Authors: Hossain Biplob  , Md Faruk Abdullah  , Gazi Md. Shakhawat Hossain
Published: December 2022

The study aims to develop an Islamic debt and wealth management framework based on Shariah to improve Malaysians' financial behaviour. This is a qualitative study where semi-structured interviews were conducted to collect the primary data. The target respondents were local Shariah scholars and the Credit Counselling and Debt Management Agency (AKPK). A purposive sampling technique was used to select the samples from the population, including six Shariah scholars and six AKPK officers. The collected data were analysed thematically to come up with the main findings of the study. The study reveals several Islamic guidelines to manage personal debt and wealth. The findings outline that Islam discourages debt in personal life. Moreover, it allows debt restructuring to reduce the default rate in order to prevent insolvency. Besides, Islam encourages the practice of wealth accumulation through saving and investment, wealth protection through Takaful, balanced spending of wealth to form capital, earning a decent income, avoiding debt, securing wealth and ultimately overcoming financial difficulties. This study contributes to guiding Malaysians and other individuals to improve their financial behaviours by following Islamic guidelines of debt and wealth management so that they can avoid personal financial difficulties resulting from inefficient management of debt and wealth.
Do Tourists Have Better Protection by Taking Travel Takaful? A Comparison in Malaysia
Authors: Raihan Nasir  , Asmak Ab Rahman
Published: December 2022

The paper aims to present a comprehensive comparison between Travel Insurance and Travel Takaful development in Malaysia in terms of the product offered and coverage provided to provide better strategies for Travel Takaful market players. The main source of data for this study is the Product Disclosure Sheet (PDS) of Travel Insurance and Travel Takaful Plan, which were found using a systematic review. Using Ansoff Matrix Theories, the study classified the strategies of General Takaful and Insurance operators in managing Travel Protection Plan services and marketing segments. Furthermore, the details of the coverage, price, type of claim and channel to purchase Travel Insurance and Takaful were compared and analysed quantitatively using cross-comparison frequency. Analysis found that, as of August 2021, there were only 15 Travel Takaful Plans available, which are provided by 4 General Takaful operators, as compared to 60 Travel Insurance plans, which are provided by 17 General Insurance operators. This indicates a significant gap between the two types of protection plans. This study also discovered that bank institutions and airlines have collaborated with Insurance and General Takaful operators to create more diverse subscribing platforms for customers by also providing credit card and cashless medical claim methods. Furthermore, extensive coverage for Travel Takaful includes specialities such as Qurban, Badal Haji and Waqf, all of which entice Muslim travellers to purchase Takaful coverage. In addition, some Travel Insurance and Travel Takaful operators have added new coverage for quarantine period expenses in response to the COVID-19 pandemic. Lastly, this study proposes a framework to improve Travel Takaful products offered in the market. The study contributes to the body of knowledge in Takaful by presenting a comparative analysis between Travel Protection in Insurance and General Takaful operators, showing the development of the products and coverage offered by both industries. It is expected to become a significant reference, especially for Takaful market players, in order to build strong strategies toward Travel Takaful subscriptions. strengthening the function of zakat institutions as a socio-economic balancer.
EXPLORING EFFECT ON PRIMARY SCHOOL STUDENTS' STEM ATTITUDE DETERMINED VIA STRUCTURAL EQUATION MODELING
Authors: Liu Si-Jia , Zhou Shao-Na , Xu Shao-Rui , Xiao Hua
Published: December 2022

As STEM (Science, Technology, Engineering and Mathematics) education gets more and more attention from society, students' attitudes towards STEM are increasingly concerned. However, there was scant research that has empirically documented the relations among STEM attitude, learning motivation and metacognition. This research used Structural Equation Modeling to examine the above relations. Data were collected from 845 primary school students from grade 4 to 6, regarding their STEM attitude, learning motivation, metacognition, and their sociodemographic characteristics (family socioeconomic status). The results showed that metacognition played a mediating role in the effect of learning motivation on STEM attitude. The family socioeconomic status played a moderating role in the effect of metacognition on STEM attitude, and students with higher family socioeconomic status had a stronger effect on STEM attitude. This research also suggested that it is worth considering the improvement of students' learning motivation to facilitate STEM attitude through promoting their metacognitive skills, meanwhile balancing the gap between students under the difference of socioeconomic level in STEM education.
Keywords: learning motivation, metacognition, STEM attitude, Structural Equation Modeling
THE EFFECTS OF CROSS-DISCIPLINARY LIFE SCIENCE INNOVATION IMPLEMENTED BY STUDENTS' STIMULATED STRATEGIES FOR PBL-STEM SELF-EFFICACY
Authors: Su King-Dow
Published: December 2022

This research used mixed effects to construct a PBL-STEM (problem-based learning with STEM) questionnaire with high validity and reliability. The benefits of PBL-STEM focused on cross-disciplinary and longitudinal research to analyze students' self-efficacy in life science. All 175 university students who attended this course as an elective participated in this research. The purpose was to evaluate students' performance in the cake-baking practice experiential course and to use unpaired samples t-test, one-way ANOVA, and feedback analysis as quantitative and qualitative data. The following are noteworthy results: The t-test showed that five stimulated scales were significantly different and better after the cake-baking PBL-STEM activity. In one-way ANOVA, to engage with more students in STEM activities, improve conceptual learning, and close achievement gaps. The more enthusiastic students are, the more actively they study and think, and the more effectively they improve their PBL-STEM learning. Students' feedback analysis of this teaching activity is beneficial for improving technology, student-teacher engagement, process comprehension, and learning interest. The light of this research will foster a disposition of learning, enhance cake-baking skills, and encourage problem-solving based on their thinking.
Keywords: cross-disciplinary, life science, PBL-STEM, self-efficacy
THE SCOPE OF SCIENCE PROCESS SKILLS AND THE 5E EDUCATIONAL MODEL IN SCIENCE EDUCATION
Authors: Zorluoğlu Seraceddin Levent , Yalçinkaya Önder Eylem , Timur Betül , Timur Serkan , Güvenç Elif , Özergun Ilgım , Özdemir Muzaffer
Published: December 2022

Science education focuses on the methods of thinking about and using process skills rather than memorizing scientific facts. 5E educational model aims to learn by discovering scientific knowledge and engaging students in learning environments. The aim of this study was to examine the articles in the field of education related to the 5E educational model and science process skills (SPS) according to some criteria. The search in databases was carried out to cover the articles conducted in the last twelve years (2010-2021). Over the last 12 years, 522 articles on the 5E educational model and science process skills have been examined. In this descriptive content analysis study, randomized sampling came to the fore as the preferred sampling method, lower-secondary school students as the sample type, 11-50 as the sample size, and studies in which the effectiveness of a method was tested as the research type, lower-secondary school science as the research discipline, quasi-experimental as a research design, achievement tests as data collection tools, and frequency/percentage/charts were frequently used in data analysis.
Keywords: descriptive content analysis, 5E educational model, science education, science process skills
DEVELOPING A SUSTAINABLE DEVELOPMENT-ORIENTED PICTURE BOOK SELECTION SYSTEM THROUGH EMPLOYING THE MODIFIED DELPHI METHOD
Authors: Yeh Shin-Cheng , Li Hsin-Ya
Published: December 2022

The concept of "sustainable development" was proposed to re-examine the human development model. Initiated by the United Nations, education for sustainable development (ESD) has become an important tool for educators to achieve sustainable development. Although "Early Childhood Education" (ECE) is often taken as a starting point of ESD, the concept of sustainable development is difficult to integrate into ECE because of its unfamiliarity among teachers. Therefore, picture books can be used to bolster ESD in ECE. This research aims to construct an appropriate book selection guide system that can assist them in selecting picture books independently, objectively, and efficiently through a focus group and modified Delphi method. The guide system is based on three major aspects, covering 8 main guidelines and 21 sub-guidelines. A sustainable development-oriented picture book is defined as “a book that includes the core, values, and concept of sustainable development which can make readers aware of the balance between the environment, society and economy and that attempts to systematically explore problems, generate actions, and solve problems in relation to these three dimensions from a critical and global viewpoint." in this study.
Keywords: education for sustainable development, early childhood education, Delphi Method, picture book
Oppiminen ja opettajuus jatkuvan oppimisen uuspedagogiikassa
Authors: Maunumäki Minna , Valkonen Leena
Published: December 2022

Yliopisto-opettajan on puolustettava sellaista jatkuvaa oppimista, jonka varassa on mahdollista rakentaa pedagogisiin suhteisiin perustuvaa, pitkäjänteistä, uudistavaa, tutkimusperustaista ja hitaasti sivistävää yliopistokoulutusta. Ketterä, työelämälähtöinen oppiminen ei siihen yksin riitä.
”Työkulttuurin muutokset haastavat käsityksemme johtajuudesta ja yhteisöllisestä asiantuntijuudesta”
Authors: Heikkilä Mirva
Published: December 2022

Helsingin yliopiston väitöskirjatutkija Sakari Hyrkkö, 43, tutkii johtajuutta opettajayhteisössä ja keikkailee muusikkona.
Rohkeasti ja omaäänisesti vammautumisen tuomasta elämänmuutoksesta
Authors: Holmberg Milla
Published: December 2022

Sekunnit ennen kaatumista on ravisteleva lukukokemus äkillisestä sairastumisesta, joka kääntää elämän päälaelleen. Miltä tuntuu menettää hallinta omaan itseensä ja koko elämäänsä? Omiin kokemuksiinsa perustuvassa kirjassa Hannele Cantell kirjoittaa ihmisyydestä, tunteista, rakkaudesta ja ihmissuhteista. Samalla teos on puheenvuoro vammaisena elämisestä yhteiskunnassa.
Korkeakoulujen hakijamarkkinoinnin pääviestit ja hakijatyypit
Authors: Jetsu Anna , Manninen Jyri
Published: December 2022

Korkeakoulujen hakijamarkkinointia arvioivan artikkelin aineisto kerättiin korkeakoulujen kevään 2020 yhteishaun sosiaalisen median julkaisuista, joita analysoidaan aineistolähtöisen diskursiivisen teemoittelun avulla. Tutkimus linkittyy suomalaisten korkeakoulujen toimintaympäristössä tapahtuneisiin muutoksiin. Tulosten mukaan korkeakoulujen hakijamarkkinointi vahvistaa korkeakoulutuksen markkinoitumista ja dekontekstualisaatiota, sillä se puhuttelee erityisesti oletetun hakijan henkilökohtaisia unelmia, tavoitteita ja kykykäsitystä. Lisäksi pyritään vahvistamaan myönteistä mielikuvaa korkeakoulusta ja koulutusalasta. Markkinoinnin pääviesteissä korkeakoulut kuvataan polkuna työelämään, hyvänä opiskeluympäristönä ja maailmanparannuksen mahdollistajana. Oletetut päähakijatyypit ovat tavoitteelliset itsensä kehittäjät, oman suunnan etsijät, maailmanparantajat ja opiskelijaelämään orientoituvat. Markkinoituminen ja dekontekstualisaatio näkyivät aineistossa erityisesti businesshenkisenä kielenä, koulutuksen välineellistämisenä sekä yksilön työllistymistä ja uratavoitteita painottavina viesteinä.
Peruskouluikäisten lasten vanhempien koettu toimijuus covid-19-pandemian hätäetäopetuksen aikana
Authors: Turunen Serja , Melasalmi Anitta , Pihlainen Kaisa , Koskela Teija
Published: December 2022

Artikkelissa tarkastellaan perusopetuksen pandemian ensimmäistä etäopetusjaksoa vanhempien kokemana. Aineisto kerättiin maalis-huhtikuussa 2020 sosiaalisessa mediassa jaetulla kyselyllä. Laadulliseen tutkimukseen valittiin aineistoksi vastaukset, joissa vanhemmat (N=317) kuvailivat voimavarojaan ja huolenaiheitaan etäopetusaikaan liittyen. Aineisto analysoitiin teoriaohjaavasti hyödyntäen Biesta, Priestley ja Robinsonin (2015) ekologista mallia, jossa toimijuutta jäsennetään kolmella ulottuvuudella: aiemmilla elämänkokemuksilla, koetulla nykyhetkellä ja tulevaisuuden näkymillä. Vanhempien kyvykkyyden tunnetta lastensa etäopetuksen tukijoina vahvistivat koulutus, työkokemus, vanhemmuudesta karttunut asiantuntijuus ja toimivat ihmissuhteet. Toimijuuden kokemusta puolestaan vahvistivat tilaisuudet vaikuttaa arjen uudelleenorganisoimiseen, esimerkiksi etätyön mahdollistamana. Yhteistyö koulun kanssa koettiin usein yksisuuntaisena ja puutteellisena; vanhemmat kokivat toimijuuttaan koskevat odotukset epäselviksi. Tulevaisuutta koskevat huolet olivat harvinaisia vanhempien ajatuksien ollessa enimmäkseen nykyhetkessä ja etäopetusajasta selviämisessä. Tulokset haastavat pohtimaan, kuinka vanhempien aktiivista toimijuutta lastensa koulunkäynnin tukijoina voitaisiin vahvistaa niin kriisitilanteissa kuin normaalissa kouluarjessakin.
Korkeakouluyhteisöön kuulumisen ajallinen kehitys, ennustajat ja hyvinvointiseuraukset koronapandemian aiheuttaman etäopiskelun aikana
Authors: Toivonen Tiia , Juutinen Soile , Sjöblom Kirsi , Oksanen Atte , Mäkikangas Anne
Published: December 2022

Tutkimuksessa selvitetään korkeakouluopiskelijoiden opiskeluyhteisöön kuulumisen tunteen kehitystä, ennustajia ja hyvinvointiseurauksia koronapandemian aiheuttaman etäopiskelun aikana. Tutkimusaineisto kerättiin Tampereen korkeakouluopiskelijoilta (n=267) viidessä seurantakyselyssä aikavälillä huhtikuu 2020–marras-joulukuu 2021. Opiskeluyhteisöön kuulumisen kehitystä selvitettiin latentilla profiilianalyysillä. Analyysissä opiskeluyhteisöön kuulumisesta erottuivat kolme profiilia: heikosti kiinnittyneillä (25 %) ja keskimääräisesti kiinnittyneillä (49 %) opiskeluyhteisöön kuulumisen tunne heikkeni helmikuuhun 2021 saakka ja vaikutti hieman lisääntyvän syksyllä 2021, mutta kasvu ei ollut tilastollisesti merkitsevää. Vahvasti kiinnittyneillä (27 %) opiskeluyhteisöön kuulumisen tunne heikkeni myös helmikuun 2021 kyselyyn saakka, joskin ei lineaarisesti. Myös tässä profiilissa opiskeluyhteisöön kuulumisen tunne vaikutti hieman lisääntyneen vuoden 2021 lopulla, joskin kasvu ei ollut tässäkään ryhmässä tilastollisesti merkitsevää. Korkeakouluyhteisön tuki ja opiskelijan pystyvyysusko ennustivat vahvempaa kuulumista opiskeluyhteisöön. Vahvemmin kiinnittyneet kokivat enemmän opiskelun imua ja vähemmän opiskeluväsymystä kuin heikommin kiinnittyneet. Tunne opiskeluyhteisöön kuulumisesta heikentyi merkittävästi etäopiskelussa, mutta syksyn 2021 paluu lähiopetukseen antoi viitteitä opiskeluyhteisöön kuulumisen tunteen kasvusta. Näin ollen lähiopetusta tulisi jatkossa toteuttaa etäopetuksen ohella. Korkeakouluyhteisön tuen ja opiskelijoiden pystyvyysuskon vahvistaminen on tärkeää yhteenkuuluvuuden ja opiskeluhyvinvoinnin edistämiseen tähtäävissä toimenpiteissä.
ANALISIS KEEFEKTIFAN SISTEM ELEKTRONIK DAN PELAYANAN PERPAJAKAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Raba Bima, NTB)
Authors: Pudijiastuti Widanarni , Sugiono Djoko
Published: December 2022

Abstract In general, this study aims to determine the practice of electronic (online) taxation systems with indicators of the implementation of the e-filling system and tax services. Specifically, this study aims to determine the extent to which the effectiveness of the application of an electronic taxation system (online) and tax services affects tax revenue. The type of data used in this study is secondary data. This research is a type of qualitative descriptive research using three data collection techniques, namely observation, interviews, and documentation.The results of this study indicate that (1) the effectiveness of the application of an electronic (online) taxation system at KPP Pratama Raba Bima is seen from several aspects including the ease of using technology, time efficiency and administration, system readiness, security, and convenience, and the services provided by officers can say to have been effective. (2) The application of the electronic (online) tax system still affects optimizing revenue at the Raba Bima Pratama Tax Service Office but not too high. The application of an electronic (online) tax system has a role as a medium to facilitate tax service providers to more quickly determine strategies to maximize tax revenue.Keywords: effectiveness, electronic tax system, tax revenue
LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR TAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nabella Septa Diana , Munandar Aris , Tanjung Rona
Published: December 2022

Penelitian yang dilakukan oleh peneliti yaitu untuk mengetahui sejauhmana pengaruh antara  likuiditas, solvabilitas, aktivitas dan profitabilitas terhadap harga saham pada perusahaan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) yaitu sebanyak 25 perusahaan. Sampel pada penelitian ini sebanyak 11 perusahaan.Penelitian ini merupakan jenis kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Teknik analisis data pada penelitian ini yaitu  uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Analisis ini dilkukan dengan menggunakan program SPSS 20. Dalam pembahasan ditemukan hasil variable likuiditas, solvabilitas, aktivitas dan profitabilitas secara parsial berpengaruh tidak signifikan terhadap harga saham dan secara simultan berpengaruh tidak signifikan terhadap harga saham.
PERLAKUAN AKUNTANSI ASET BIOLOGIS MENURUT IAS 41 AGRICULTURE DAN PSAK 69 (STUDI PADA PTPN XII KEBUN TEH WONOSARI)
Authors: Soedarman Mohamad , Sumengkar Dechivera , Sa’adah Lailatus
Published: December 2022

Penelitian ini bertujuan untuk mengetahui bagaimanakah pengelolaan akuntansi aset biologis menurut International Accounting Standart 41 Agriculture dan Pernyataan Standar Akuntansi Keuangan 69. Objek penelitian ini adalah PT Perkebunan Nusantara XII kebun teh Wonosari. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Dalam penelitian ini  teknik pengumpulan data menggunakan data primer dan sekunder. Sumber  pengumpulan data menggunakan metode : dokumentasi, observasi dan wawancara. Teknik Analisis data dalam penelitian ini dimulai dari pengumpulan data (data collection), reduksi data (data reduction), penyajian data (data display), analisa data dan penarikan kesimpulan. Hasil penelitian menemukan bahwa (1) PT Perkebunan Nusantara XII kebun teh Wonosari diketahui telah melakukan perlakuan akuntansi aset biologi baik dalam pengakuan, pengukuran dan penyajian, (2) PT Perkebunan Nusantara XII kebun teh Wonosari telah menerapkan standar IAS 41 dalam deskripsi, pengukuran dan penyajian aset biologis, sedangkan, dalam ruang lingkup dan pengakuan yang dilakukan perusahaan tidak sesuai dengan IAS 41, (3) PT Perkebunan Nusantara XII kebun teh Wonosari telah menerapkan PSAK 69 pada ruang lingkup, deskripsi, pengakuan dan penyajian, sedangkan dalam pengukuran yang perusahaan lakukan tidak sesuai dengan standar PSAK 6
Dampak CAMEL Terhadap Profitabilitas Perbankan yang Listing di Bursa Efek Indonesia
Authors: Poniman Poniman
Published: December 2022

Penelitian ini dilakukan untuk menguji pengaruh dari rasio-rasio keuangan yang mempengaruhi kinerja keuangan bank (ROA) seperti BOPO, LDR, NPL, CAR dan NIM. Penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah keseluruhan bank yang listing di BEI periode 2016-2020. Sampel yang digunakan dalam penelitian ini adalah 28 bank ditentukan melalui metode penyampelan purposive sampling. Data penelitian berupa data sekunder serta teknik pengumpulan datanya dengan teknik dokumentasi. Teknik Analisis dalam penelitian ini menggunakan analisis regresi berganda dengan bantuan aplikasi Eviews 10. Hasil analisis menunjukkan secara parsial CAR dan LDR tidak berpengaruh terhadap tingkat profitabilitas bank, namun NPL dan BOPO berpengaruh negatif dan signifikan, sedangan NIM berpengaruh positif.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN BARANG PADA PT IDN SOLAR TECH
Authors: Mustika Ita , Rabiah Siti
Published: December 2022

Tujuan penelitian ini untuk mengukur efektivitas dan efisiensi dari sistem informasi akuntansi yang diterapkan oleh PT IDN SOLAR TECH dalam penerimaan dan pengeluaran barang dagang. Penelitian ini dilakukan dengan menggunakan pendekatan deskriptif kualitatif, Sumber data yang digunakan dalam penelitian ini data primer. Teknik pengumpulan data dilakukan dengan wawancara. Hasil penelitian ini menunjukkan bahwa Penerapan sistem akuntansi penerimaan dan pengeluaran barang cukup baik pencatatan persediaan menggunakan metode perpetual, Metode untuk penilaian persediaan yang diterapkan oleh PT IDN SOLAR TECH adalah metode FIFO di mana barang yang masuk lebih dahulu akan dikeluarkan atau dijual lebih dahulu. Sistem akuntansi penerimaan dan pengeluaran barang digunakan dalam perusahaan untuk keberlangsungan proses produksi.
LIKUIDITAS, KREDIT MACET DAN KINERJA KEUANGAN BPRS DI INDONESIA
Authors: Aji Sapto Bayu
Published: December 2022

This study aims to determine the effect of Liquidity and Bad Credit on Financial Performance in BPRS companies registered with the OJK for the 2016-2020 period. Liquidity is proxied by Cash Ratio (CR) and Bad Loans is proxied by Non-Performing Loan (NPL), while Financial Performance is proxied by Return On Equity (ROE), Financing to Deposit Ratio (FDR) and Minimum Capital Adequacy Requirement (KPMM).This research is a causative research. The population in this study are BPRS companies registered with the OJK with a total of 173 companies. The sample selection used a purposive sampling technique and the research sample obtained was 68 BPR Syariah. The data in this study are secondary data obtained from the Financial Services Authority (OJK) and the website official of the company concerned. The data analysis used was descriptive analysis followed by requirements testing including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data using multiple linear regression analysis.The results showed that the liquidity ratio (Cash Ratio) and Bad Credit (Non-Performing Loan) partially had no significant effect on the financial performance of Return On Equity (ROE), Financing to Deposit Ratio (FDR) and Minimum Capital Adequacy Requirement (KPMM), while ratio of Non-Performing Loans (NPL)at Sharia BPRs registered with the Financial Services Authority (OJK) in the 2016-2020 period.
Якутская ветвь игрек-хромосомы в составе гаплогруппы N-M2016
Authors: Адамов Дмитрий
Published: December 2022

По данным массового параллельного секвенирования игрек-хромосомы построено генеалогическое дерево гаплогруппы N-M2016, на котором располагается ветвь большинства мужчин якутов-саха N-M1982. Определены возрасты узлов ветвления дерева. Возраст ближайшего общего предка (TMRCA) 970±210 лет до нашего времени (1950 г.) одной из основных якутских мужских линий N-M1991 подтверждается датировкой методом ускорительной масс-спектрометрии образца древнего человека Yana Young [1], умершего около 766 лет до н.в. Резкий рост численности предков якутов-саха, наблюдаемый на якутской ветви N-M1982 в составе гаплогруппы N-M2016, начался с 1320±100 года нашей эры. Сроки наблюдаемого демографического взрыва согласуются с радиоуглеродной датировкой памятников кулун-атахской археологической культуры.
СЕРЕБРО В ЯКУТИИ XVII В.
Authors: Тихонова Елена , Тихонов Дмитрий , Poarch Elizabeth
Published: December 2022

Серебро – любимый металл ювелиров Якутии с давних времен. Но, к сожалению, вплоть до настоящего времени то, каким образом добывался или доставлялся металл на территории Якутии, недостаточно освещалось в литературе. В этой работе мы на основании архивных документов попытаемся выяснить сведения о серебряных изделиях и их распространении в Якутии, источники и пути поступления серебра до XVII в. для якутских кузнецов. Серебряные изделия на территории Якутии до XVII в. были, и они, несомненно, производились местными мастерами. Откуда они доставлялись или добывались, доподлинно не выяснено. Вероятно, месторождения серебра на территории Якутии в то время были известны. Об этом говорят свидетельства юкагиров о серебряной руде на реке Нерога. Одним из источников поступления серебра, возможно, было Забайкалье, из месторождений, разрабатываемых даурским князцом Лавкаем. Несомненно, в тех местах проживала якутская диаспора (подтверждено официальными документами XVII в.), которая, возможно, оставила свои следы в топонимике Забайкалья. Чем они занимались, мы не знаем, но вполне можно допустить, что они были посредниками в торговле между даурскими и якутскими князцами китайскими товарами. Самым распространенным серебряным изделием, пользующимся спросом не только якутского, но и эвенкийского и юкагирского населения края, был серебряный круг. Несомненно, он считался атрибутом общественного статуса его носителя и, вероятно, веры – поклонения солнцу, дарующему тепло и благодатное лето для северян.
THE YAKUT BRANCH OF Y-CHROMOSOME AS A PART OF THE HAPLOGROUP N-M2016
Authors: Adamov Dmitry
Published: December 2022

Based on the massive parallel sequencing, phylogenetic tree of the Y-chromosomal haplogroup N-M2016 was built. The branch N-M1982 of Yakut-Sakha men majority is located on the tree. The ages of tree branching nodes are estimated. Time to the most recent common ancestor (TMRCA) 970 ± 210 years BP (“present” defined as AD 1950) of one of the main Yakut male lineages N-M1991 is confirmed by accelerator mass spectrometry dating of a sample of the ancient man Yana Young [1] who died about 766 yBP. A sharp increase in the number of Yakut-Sakha ancestors observed on the Yakut branch N-M1982, began from 1320 ± 100 AD. Age of the population explosion is consistent with the radiocarbon dating of the Kulun-Atakh archaeological culture sites.
THE ROLE OF ADAPTIVE VARIANTS OF THE EDAR GENE IN THE DEVELOPMENT OF BREAST CANCER. (Abstracts of the report at the scientific and practical conference "Molecular and biological mechanisms of human health formation in the North" on November 17–18, 2022, Yakutsk)
Authors: Tikhonov Dmitrii
Published: December 2022

There are suggestions in the literature about the involvement of the 370A EDAR allele in the development of breast cancer. Unfortunately, the question of what the frequency of the allele is among patients with breast cancer has not been clarified, and studies, even using the case-control method, have not been conducted to clarify the role of this mutation in its development. It is unclear what role the 370A mutation of the EDAR gene plays in the low incidence of breast cancer in Yakut women.
Buğdayda verim ve verim parametrelerine toprak özelliklerinin etkisi
Authors: DEMİRKAYA Salih , ÖZTÜRK Elif
Published: December 2022

Bu çalışmada sera koşullarında kumlu tın ve kil bünyeye sahip iki farklı toprakta yetiştirilen buğday bitkisinin verim ve verim parametrelerindeki değişim araştırılmıştır. Çalışma tesadüf parselleri deneme desenine göre düzenlenmiş ve 3 tekerrürlü olarak yürütülmüştür. Deneme sonunda hasat edilen bitki örneklerinde biyolojik verim, tane verimi, bitki boyu, ana sap kalınlığı, başak uzunluğu, başaktaki ortalama tane sayısı, ortalama tane ağırlığı, ortalama tane eni ve ortalama tane boyu gibi verim parametreleri incelenmiştir. Kil ve kumlu tın bünyeli topraklarda yetiştirilen buğday bitkilerinin verim parametreleri incelendiğinde bin tane ağırlığı, hasat indeksi ve tane boyu hariç, diğer parametrelerin istatistiksel olarak önemli düzeyde farklılık gösterdiği belirlenmiştir. Tüm parametrelerde en yüksek değerler kil bünyeli toprakta yetiştirilen buğday bitkisinden elde edilmiştir. Kil bünyeli toprakta yetiştirilen buğday bitkisinin biyolojik ve tane verimleri kumlu tın bünyeli toprakta yetiştirilen buğday bitkisine göre sırasıyla %175 ve %192 oranlarında daha fazla olmuştur. Bunun nedeni kil bünyeli toprakta kireç içeriğinin daha düşük, organik madde, yarayışlı P, toplam N ve değişebilir katyon değerlerinin yani bitki besin elementlerinin kumlu tın bünyeli toprağa göre daha yüksek olmasına bağlanabilir. Buğday yetiştiriciliğinde sıcaklık, güneşlenme, toprak nemi gibi abiotik çevre faktörlerinin aynı olması durumunda dahi buğdayda verim artışının edafik yani toprak faktörlerinin etkisi altında olduğu anlaşılmaktadır. Sonuç olarak sürdürülebilir buğday yetiştiriciliğinde toprak analiz sonuçlarının gübreleme programı ve diğer kültürel tedbirlerin uygulanmasında önemli olduğu anlaşılmaktadır.
Energy Subsidy and Price Dynamics In Indonesia
Authors: Ahmadi Murjani
Published: December 2022

The downward trend of the world oil prices in recent years has put profound consideration among countries to reform the energy subsidy policies. Examination of the inflationary impact of the reform has become essential due to possible welfare consequences. This study aims to reveal the impact of energy subsidy on the prices in Indonesia by utilizing the autoregressive distributed lag (ARDL) method to capture short-run dynamics and long-run cointegration between dependent and independent variables in the period 1980-2017. The finding of this research indicated that the impact of the energy subsidy is significant for the short-run and the long-run periods. Regarding the result, the government of Indonesia is advised to reform carefully by applying energy subsidy policy gradually and protecting vulnerable poor households.
Resources Fungibility as a Moderator in the Relationship between Dynamic Capabilities and Innovation Capability
Authors: Dhia Noman  , Rohaida Basiruddin  , Najla Ayesh  , Mas Bambang Baroto
Published: December 2022

Managerial cognition of resources fungibility is an important dimension that shapes organizational responses. However, the role of managerial cognition of resources fungibility has been empirically overlooked by scholars. Furthermore, extant literature lacks a model to enable a systematic measurement and evaluation of managerial cognition of resources fungibility, which has yet to be developed. This study empirically examines the moderating role of resources fungibility in the relationship between dynamic capabilities and innovation capability. To operationalize managerial cognition to enable the development of a measurable model for resources fungibility, 209 large Malaysian manufacturing firms were selected as sample to study the relationship between resources fungibility and firm's capabilities. The Partial Least Squares (PLS) technique was applied. This study finds that resources fungibility moderates the relationship between integrating capability and coordinating capability and innovation capability. Meanwhile, resources fungibility does not moderates the relationship between learning capability and innovation capability.
Occupational Commitment in Private Higher Education Sector: Work-Life Balance, Job Burnout and the Mediating Effect of Supportive Culture
Authors: Sofiah Kadar Khan  , Bibiana Chiu Yiong Lim  , Yusman Yacob
Published: December 2022

This study aims to study the effect of occupational commitment (OC) toward work-life balance (WLB) and job burnout with the mediating effect of a supportive culture (SC) in the context of employees in the private higher education sector in Malaysia. This paper adopted a purposive sampling technique among academics in private higher education in Malaysia. A quantitative approach using Partial Least Square PLS-SEM (Structural Equation Modelling) method was applied to analyse the data. The results show that OC is positively related to SC and SC has a high potential for lowering job burnout. The study also found that SC positively affects WLB. Furthermore, SC was found to elucidate the effect between OC, WLB and job burnout among employees in the private higher education sector. The study has two major theoretical implications. The study reaffirms the existing theory by demonstrating that OC, WLB, and job burnout are significantly related through support culture as a mediator. In addition, the study extends the existing theory by putting forward that understanding the effect of OC on employees' work behaviour in the private higher education research model can account for the variations in different sectors and contexts.
Fostering Mobile Payment Adoption: A Case of Near Field Communication (NFC)
Authors: Fauzan Aris  , Kamisah Ismail  , Suhana Mohezar
Published: December 2022

This study aims to investigate the adoption intention of NFC mobile payment services among consumers in Malaysia. Data collected from 218 respondents were analysed using Partial-Least-Square. The results reveal that consumers’ technology readiness is positively related with perceived usefulness, perceived ease of use and intention to adopt NFC. Technology availability has also provided similar results regarding its relationship with perceived ease of use and intention to adopt NFC. The results also show the mediation effects of perceived ease of use and perceived usefulness of the technology in the relationship between technology availability and perceived usefulness, as well as between perceived ease of use and intention to adopt NFC, respectively. The findings of this study suggest the need for the industrial player to target the group of consumers who are innovative. It is also important for banking institutions to reinvent the card system to support NFC infrastructure, so that mass adoption could be created. This study fills the research voids by integrating the established mobile technology acceptance model with two constructs – consumers’ technology readiness and technology availability.
The Level of Involvement of Women Entrepreneurs in the Textile Industry in the East Coast of Peninsular Malaysia
Authors: Nor Hanim Awang @ Mohd Noor  , Norfatiha Othman  , Nor Hayati Sa’at  , Roslina Ismail
Published: December 2022

Women and business are a unique phenomenon that can only be observed in the East Coast state of Peninsular Malaysia. The involvement of women entrepreneurs in the batik and songket-based textile industry in the East Coast outweighs the involvement of male entrepreneurs. It is interesting to highlight that only women entrepreneur in Kelantan and Terengganu engaged more actively in market activities than women entrepreneurs in other states. Women entrepreneurs in the East Coast of Peninsular Malaysia share the same entrepreneurial culture where entrepreneurship activities in two states in the East Coast have been held for a long time. This article aims to analyze the level of involvement of women entrepreneurs in the textile industry on the East Coast of Peninsular Malaysia. Quantitative design methods based on descriptive analysis and structured interviews were used in this study conducted on 102 respondents in the states of Kelantan and Terengganu in the East Coast of Peninsular Malaysia. Data obtained from structured interviews were analyzed descriptively and multiple regression analysis. The results show that the level of women’s involvement in the textile industry is at a high level. Five factors influence the involvement of women entrepreneurs in this study to venture into the textile industry, namely total of income, increased income, self-motivation, self-satisfaction, and social motives. This study suggests that the high profits that female entrepreneurs can generate will encourage other women to participate in this business.
Workforce Anxiety Due to Covid-19 Pandemic: The Mediation Effect of Personal Finance among Private Labor Force in Kerala
Authors: Aravind Mohanan Potti  , Manojkrishnan Champettil Gopalakrishna Pillai
Published: December 2022

The COVID-19 pandemic hit at its worse on the economic and social conditions of the workers across the world. Studying how COVID-19 has created anxiety among the private workforce in Kerala can contribute significant input to the policymakers. The place of this research is also important as Kerala is a state with a strong public health care system and a sizeable number of workers from Kerala are employed in the private sector. The objectives of this study are to measure the direct impact of COVID-19 on workforce anxiety and to analyze the mediation effect of personal finance on workforce anxiety during the COVID-19 pandemic. Principal Component Analysis was done to identify the influential variables under each factor. After ensuring the reliability, validity, and consistency of the questions, the regression analysis was carried out. The statistical software’s IBM SPSS Statistics 20 and PROCESS macro 3.5 were used for data analysis. The initial hypothesis (H1) of this study was COVID-19 has a direct relationship with the worker's anxiety. The result of the regression analysis confirmed this assumption. The mediating role of personal finance during the impact of COVID-19 on the worker's anxiety was tested through the bootstrapping method and the indirect effect of COVID-19 on the worker's anxiety through personal finance is also positive and significant. This study is suggesting numerous measures to the policymakers and to the corporate for addressing the worker's anxiety in the social and economic levels.
The Effect of Human Resource Management Practices on Motivation to Transfer: Evidence from the Malaysian Public Sector
Authors: Abdul Rahim Zumrah  , Kalsom Ali  , Ahmad Najaa’ Mokhtar
Published: December 2022

Motivation to transfer is a requirement for transfer of training to occur in an organization. Motivation to transfer is defined as the employees’ desire to utilize the knowledge, skills and attitudes learned in training to their current task in organization. This paper argues that the motivation to transfer can be enhanced through human resource management (HRM) practices. In addition, this study proposes that motivation to learn mediates the relationship between HRM practices and motivation to transfer. The results of this study using a sample of 306 public sector employees in Malaysia provide support for the hypothesized relationships. Specifically, the results show that the motivation to learn partially mediates the effects of HRM practices on employee motivation to transfer. There are two important contributions of this study. First, this study provides empirical evidence about the role of human resource management (HRM) practices as a predictor to motivation to transfer in the context of public sector organization in Malaysia. Second, this study provides empirical evidence that motivation to learn mediates the relationship between HRM practices and motivation to transfer.
The Impact of Various Facets of Customer-Based Brand Equity on Brand Resonance
Authors: S. M. Hasin Ishrak  , Muhammad Hasan Al-Mamun
Published: December 2022

Measuring the extent to which customer-based brand equity (CBBE) influences brand resonance (BR) in the context of carbonated soft drinks industry in Bangladesh was the principal objective of this research. In order to do so, a new BR model was developed. In addition, measuring CBBE was an ancillary objective. CBBE was measured by using the arguably two dominant CBBE instruments: CBBE Model-1 by Yoo and Donthu (2001) and CBBE Model-2 by Netemeyer et al. (2004). BR was measured by an instrument that was developed from the work of Lehmann et al. (2008). The measurement models of both CBBE instruments fit the data satisfactorily with some negligible issues. The BR was measured from two distinct datasets: Dataset-1 and Dataset-2. Though both CBBE instruments had some model fit issues in the causal relationship analyses of CBBE and BR, both CBBE Model-1 and CBBE Model-2 had outstanding explained variance estimates on BR measure. The impact of CBBE on BR is an untapped territory of brand management; therefore, measuring the influence of CBBE on BR along with separately measuring CBBE and BR in multiple product or service categories across industries using the instrument of the current research has great values for practitioners.
Indonesian Islamic Bank Credibility and Customer Loyalty: Does Customer Satisfaction Really Serve as a Mediator Variable?
Authors: Naufal Bachri  , Widyana Verawaty Siregar  , Syamsul Bahri  , Hamdiah  , Sutan Febriansyah
Published: December 2022

This research examined the influence of credibility on customer satisfaction and loyalty and to know whether the satisfaction mediated the credibility effects on customer loyalty of Islamic Banks in Indonesia or not. This study used primary data taken by distributing questionnaires to 280 respondents using a purposive sampling technique. The method of data analysis was Structural Equation Modelling (SEM) using Amos. The results indicated that the credibility of Indonesian Islamic banks significantly influenced customer satisfaction, Customer satisfaction significantly influenced customer loyalty, and Customer satisfaction could mediate the effect of credibility on customer loyalty. Then, credibility did not directly affect customer loyalty at Islamic banks but indirectly influenced customer loyalty. This research can be meaningful for universities to develop curricula, lecturers to develop teaching materials, students as references, Islamic banks to improve policies to increase customer loyalty, and central banks to develop regulations related to customers. Besides, in this research, the models of Islamic bank credibility, customer satisfaction, and loyalty were presented comprehensively and completely.
Word of Mouth for Consumers: All-You-Can-Eat Japanese Restaurants
Authors: Eddy Madiono Sutanto  , John Cox Cary  , Cynthia Ani Purwanto
Published: December 2022

This study aimed to examine and analyze the effect of word of mouth on the purchasing decisions of consu-mers of all-you-can-eat Japanese restaurants. The type of research was causal quantitative analysis tested using a linear regression test. The sampling technique was purposive sampling. The samples were 100 all-you-can-eat Japanese res¬tau¬rants con¬sumers in Surabaya, Indonesia. The re¬sults showed that word of mouth had a positive and significant influence on purchasing decisions. It was a new study. Thus, this research could help manage the restaurant bu¬siness, thereby improving the existing marketing perform¬ance.