bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods
Authors: Yuha Nadhirah Qintharah  , Riyanti Clarissa Ilmi
Published: March 2023

The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of supervision; the rationalization is proxied with auditor turnover; the competency is proxied by the change of the board of directors, and the arrogance is proxied by the frequency of the appearance of the CEO image. The population used in this study is manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The results of the study showed that financial targets had a significant negative effect on fraudulent financial reporting. Ineffectiveness of supervision, change of auditors, and changes of the board of directors did not affect fraudulent financial reporting, and the frequency of the appearance of the CEO image had a positive effect on fraudulent financial reporting.
Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG)
Authors: Zamzami Zamzami  , Rina Maulina
Published: March 2023

Village funds are essential for development; therefore, it is crucial to look into their management and use. This study aims to examine the impact of accountability in managing village funds and optimizing the use of village funds on the growth of village-owned enterprises (a case study in Padang Rubek Village, Kuala Pesisir District, Nagan Raya District). Methods for collecting data include conducting surveys and obtaining as many as 25 respondents. Using a questionnaire, survey data were collected, processed, and analyzed using multiple linear regression tests. The Pearson Correlation Validity Test and the Cronbach Alpha Reliability Test are used to assess the quality of the data for this study. Applying multiple linear regression to data. The findings of this study indicate that the accountability of village fund management has a positive and significant impact on the development of gampong-owned businesses. Moreover, optimizing the use of village funds has a substantial positive impact on the growth of gampong businesses. This result suggests that village-owned enterprises can develop further if village funds are managed appropriately.
IMPLEMENTASI BUDAYA RELIGIUS DALAM PEMBENTUKAN KARAKTER TANGGUNG JAWAB PESERTA DIDIK KELAS IV DI SDN TUNGKULREJO
Authors: Permatasari Intan , Malaikosa Yes Matheos Lasarus , Susanto Sofyan
Published: March 2023

Berkonsentrasi pada kegiatan, persuasi guru, masyarakat pada umumnya, dan hasil dari praktik keagamaan, penelitian ini bertujuan untuk mendapatkan pemahaman tentang bagaimana praktik keagamaan diimplementasikan pada anak-anak yang terdaftar di kelas IV di SDN Tungkulrejo. Dalam penelitian ini, pendekatan-pendekatan deskriptif kualitatif digunakan untuk mengumpulkan data. Kepala sekolah, dua guru, tiga tutor, dan tiga siswa kelas IV SDN Tungkulrejo menjadi subyek wawancara yang telah dirangkum. Observasi, dokumentasi, dan wawancara mendalam adalah tiga metode yang digunakan dalam proses pengumpulan data, dan dilanjutkan dengan analisis. Menurut statistik yang tersedia saat ini, dapat ditarik kesimpulan bahwa penerapan budaya terus berkembang sejak awal pembiasaan, meskipun terdapat banyak guru dan penganut ajaran agama. Hal ini dapat disimpulkan dari fakta bahwa statistik saat ini tersedia. Misalnya, peserta dalam kegiatan keagamaan yang tidak disiplin akibat kurangnya campur tangan guru mereka selama kegiatan tersebut adalah contohnya.
Product Market Competition Dalam Menilai Corporate Risk Taking Dan Efisiensi Investasi
Authors: Maryana Yuni , Irfan* Andi , Tasriani Tasriani
Published: March 2023

Corporate decisions are the parent of a company's survival. Corporate decisions are divided into two, namely corporate risk taking and efficiency investment. This study aims to analyze the effect of product market competition on corporate decisions, especially on corporate risk taking and investment efficiency. The main measure of product market competition is based on the level of the Herfindahl Hirschman Index (HHI). In this study the authors used MANOVA analysis to examine the relationship between product market competition (as an independent variable) on corporate risk taking and overinvestment (as the dependent variable) in multivariate and univariate ways. By using observations of manufacturing companies listed on the IDX in 2015-2020, a sample of 71 companies was obtained using a purposive sampling method. Based on the results of the multivariate test analysis that has been carried out in this study, it was found that product market competition has a significant effect on corporate risk taking and overinvestment, while based on the univariate significant test (test of between subjects-effect) product market competition has a significant effect on corporate risk taking while product market competition on overinvestment does not show a significant effect. So it can be concluded that competition acts as a mechanism for disciplining corporate decisions.
Kepemimpinan Kepala Madrasah Perempuan di Kabupaten Bengkayang
Authors: Yuliza Uyung , Romawati Romawati , Sudarajat Ajat , Marlina Marlina
Published: March 2023

The purpose of this study is to describe the election and appointment of madrasa heads, acceptance of the leadership of female madrasa heads, and the leadership of female madrasa heads in Benkayang Regency. The research locations were four private madrasas led by a woman. This study uses a qualitative approach with a multisite constant comparison method. Data collection through interviews, observation and documentation and surveys. The research was conducted from 2 to 5 February 2022. The data sources for this research were madrasa supervisors, madrasa heads, madrasa teachers and administrative staff where the madrasa head was the key informant. Data analysis shows that female madrasa heads are welcomed because their appointments are in accordance with applicable regulations and their ability to lead madrasas is not inferior to the leadership of male madrasa heads and female madrasa heads in Bengkayang Regency are quite efficient although slow in responding to information and innovating.

 

ABSTRAK Tujuan penelitian ini adalah untuk mendeskripsikan pemilihan dan pengangkatan kepala madrasah, penerimaan terhadap kepemimpinan kepala madrasah perempuan, dan kepemimpinan kepala madrasah perempuan di Kabupaten Benkayang. Lokasi penelitian adalah empat madrasah swasta yang dipimpin oleh seorang perempuan. Penelitian ini menggunakan pendekatan kualitatif dengan metode perbandingan konstanta multisite. Pengumpulan data melalui wawancara, observasi dan dokumentasi dan survei. Penelitian dilakukan pada tanggal 2 hingga 5 Februari 2022. Sumber data penelitian ini adalah pengawas madrasah, kepala madrasah, guru madrasah dan tenaga administrasi yang mana kepala madrasah merupakan informan kunci. Analisis data menunjukkan bahwa kepala madrasah perempuan disambut baik karena pengangkatannya sesuai dengan ketentuan yang berlaku dan kemampuannya dalam memimpin madrasah tidak kalah dengan kepemimpinan kepala madrasah laki-laki dan kepala madrasah perempuan di Kabupaten Bengkayangcukup efisien meskipun lambat dalam merespon informasi dan melakukan inovasi. Kata kunci: Kepemimpinan, Kepala madrasah perempuan
Kepemimpinan Demokratis Kepala Madrasah Ibtidaiyah Swasta (MIS) MIS Nurul Muslimin Sungai Raya Kuburaya
Authors: Hamidah Hamidah
Published: March 2023

The purpose of this study is to find out and explain about democratic leadership that is appropriate to be implemented in the Nurul Muslimin Private Madrasah Ibidaiyah (MIS). The urgent problem at MIS Nurul Muslimin is that the leadership has not demonstrated a democratic one yet. This research is a qualitative descriptive research, namely data analysis that emphasizes meaning, reasoning, defining certain situations (in certain contexts) and describing what is about the behavior of the object under study. Data collection tools used are interviews, observation, and documentation. While the results of the research can be concluded that democratic leadership is needed and important to overcome and realize quality MIS Nurul Muslimin Sungai Raya in the future. Democratic leadership that exists at MIS Nurul Muslimin, such as receiving opinions, suggestions and criticism from subordinates, prioritizing cooperation and teamwork, coordinating with subordinates, providing stimulation to subordinates to be productive, involving subordinates in solving problems, providing information about duties and responsibilities subordinate.

 

ABSTRAK

Tujuan penelitian ini untuk mengetahui dan menjelaskan tentang kepemimpinan demokratis yang tepat untuk diterapkan di Madrasah Ibidaiyah Swasta(MIS) Nurul Muslimin. Masalah yang ada di MIS Nurul Muslimin saat ini kepemimpinan belum menunjukkan yang demokratis. Penelitian ini termasuk penelitian deskriptif kualitatif, yaitu analisis data yang menekankan pada makna, penalaran, pendefinisian situasi tertentu (dalam konteks tertentu) dan mendeskripsikan apa adanya tentang perilaku objek yang diteliti. Alat pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Sedangkan hasil penelituan dapat disimpulkan bahwa kepemimpinan demokratis sangat dibutuhkan dan penting untuk mengatasi serta mewujudkan MIS Nurul Muslimin Sungai Raya bermutu di masa depan. Kepemimpinan yang demokratis yang ada di MIS Nurul Muslimin, seperti menerima pendapat, saran dan kritik dari bawahan, mengutamakan kerjasama dan kerjasama tim, berkoordinasi dengan bawahan, memberikan rangsangan kepada bawahan untuk produktif, melibatkan bawahan dalam memecahkan masalah, memberikan informasi tentang tugas dan tanggung jawab bawahan.

Kata kunci: kepemimpinan, demokratis
Jilbab Perspektif Quraish Shihab (Studi Komparatif Tafsir Tulis dan Lisan)
Authors: Amalia Ani , Utami Hilma Azmi , Munawir Munawir , Rozi Ahmad Fahrur
Published: March 2023

This study will discuss the comparison between Written and Oral interpretations Of the Quraish shihab’s hijab (jilbab) perspective. The Quraish Shihab’s interpretation of the verses about the hijab caused a lot of controversy among commentators and scholars. He said that the veil was a must And He Also Said That It Was Not permissible because it cannot be said to be shari’ah without a clear text. In this research, the writer uses the method of over-the-top and long-winded orality and literacy. This feature keeps the listener focused and on the path of the story. It also aims to reveal the differences in the written intbn/ rpretation (Tafsir Al-Misbah) and the oral Quraish shihab. Through this method, the writer assumes that within a boundary there is a difference in meaning between written and oral interpretation. First, in Q.S Al-Ahzab verse 59 his written commentary Quraish Shihab only mentions the word genitalia once, but in his oral interpretation Quraish Shihab mentions the word genitalia repeatedly and ramblingly “aurat must still be covered, genitalia.” Second, in Q.S An-Nur Verse 31 of his commentary Quraish shihab he only mentions the word “show” once. While in his oral interpretation, he mentions the word repeatedly or exaggerating. Third, in Q.S Al-A’raf verse 26 the word clothing has a meaning that is repeated, so that the quote contains exaggeration, length and rambling.

 

ABSTRAKPenelitian akan membahas persandingan antara tafsir tulis dan lisan tentang jilbab perspektif Quraish Shihab. Penelitian ini berangkat dari pro kontra Penafsiran Quraish Shihab terhadap ayat-ayat tentang jilbab. Ia mengatakan bahwa berjilbab itu bukanlah sebuah kewajiban dan juga ia mengatakan bahwa jilbab bukanlah anjuran agama, karena tidak bisa mengatakan Syari’at jika tanpa ada nash yang jelas. Dalam penelitian ini penulis menggunakan metode kelisanan dan keaksaraan ciri berlebih-lebihan dan Panjang lebar. Yang mana ciri ini guna menjaga pendengar agar tetap memfokuskan perhatian dan tetap berada pada jalur cerita. Juga bertujuan untuk mengungkap perbedaan penafsiran dalam tafsir tulis (Tafsir Al-Misbah) dan lisannya Quraish Shihab. Melalui metode tersebut penulis berasumsi, bahwa dalam sebuah penafsiran terdapat perbedaan makna antara tafsir tulis dan lisan.Pertama, dalam Q.S Al-Ahzab ayat 59 tafsir tulisannya Quraish Shihab hanya menyebutkan kata aurat satu kali, akan tetapi dalam tafsir lisannya Quraish shihab menyebutkan kata aurat berulang kali dan bertele-tele “aurat tetep harus ditutup, aurat.”Kedua, Dalam Q.S An-Nur Ayat 31 tafsir tulisannya Qubn/ aish shihab ia hanya menyebutkan kata menampakan satu kali. Sedangakan dalam tafsir lisannya, ia menyebutkan kata nampak berulang kali atau berlebih-lebihan. Ketiga, dalam Q.S al-A’raf: 26 kata pakaian memiliki makna yang diulang-ulang, sehingga perkataan tersebut mengandung unsur berlebih-lebihan dan panjang lebar.

Kata Kunci: Jilbab, Quraish Shihab, Tafsir Tulis, Tafsir Lisan
Análisis y aplicación de estrategias de diseño bioclimático para vivienda Infonavit en Umán, Yucatán
Authors:   , López Ceja Gabriela
Published: March 2023

La intensión principal de esta ICR es analizar las viviendas de interés social con clima cálido húmedo con el objetivo de mejorar las condiciones internas como son el confort térmico, lumínico y acústico, aplicando los principios de la arquitectura bioclimática. El predio seleccionado se localiza en el fraccionamiento desarrollado por INFONAVIT “Villas de Umán” en el municipio de Umán, Yucatán. Se recabo información climatológica que nos permitió diseñar los espacios en base al clima, vientos dominantes y orientación, apoyándonos de dispositivos de control solar y materiales de la región. Se replanteo el diseño existente de las viviendas con la intención de una vivienda progresiva, es decir que puede desarrollarse en etapas. Con las consideraciones anteriores se plantea un anteproyecto arquitectónico, que se someterá a análisis solar, análisis de viento, análisis térmico, análisis lumínico (natural y artificial) y análisis acústico, siempre buscando el confort del usuario en cada uno de ellos, aunado al cumplimiento normativo y a la aplicación de ecotecnologías. Dichos análisis corroborarán el confort de los espacios o bien modificarlos, obteniendo como resultado final el proyecto arquitectónico bioclimático deseado.
Presence or severity of hypophosphatemia is not associated with survival outcome in postpartum downer dairy cows
Authors: Leduc Laurence , Arango-Sabogal Juan Carlos , Francoz David , Nichols Sylvain , Desrochers André , Schelcher François , Fecteau Gilles
Published: March 2023

OBJECTIVE

To evaluate the association between serum phosphorus concentration and the outcome of postpartum downer cows.

ANIMALS

Postpartum downer dairy cows presented over a 22-year period.

PROCEDURES

In this cross-sectional study (1994 to 2016), medical records of all postpartum downer cows presented to a referral large animal hospital were reviewed. The association between serum inorganic phosphorus concentration and survival was assessed using a multivariable logistic regression.

RESULTS

907 postpartum downer dairy cows were included and classified as hypophosphatemic (mild: > 2.25 to < 3.25 mg/dL, moderate: > 1.50 to ≤ 2.25 mg/dL, and severe: ≤ 1.50 mg/dL), normophosphatemic (≥ 3.25 and ≤ 8.76 mg/dL) or hyperphosphatemic (> 8.76 mg/dL). Hypophosphatemia was observed in 19.4% of the cows (n = 176). Of those, 54.5% (n = 96) were also hypocalcemic. Overall, 58.4% cows (n = 530) survived after hospitalization. Hypophosphatemia was not significantly associated with the outcome of postpartum downer cows (mild: OR = 1.0, 95% CI: 0.6 to 1.8; moderate: OR = 0.5, 95% CI: 0.2 to 1.1; severe: OR = 1.0, 95% CI: 0.4 to 2.4).

CLINICAL RELEVANCE

Low serum phosphorus concentration was frequently observed with hypocalcemia and was not associated with the outcome of postpartum downer cows.
Chemical coagulation and biological techniques for wastewater treatment
Authors: Akinnawo Solomon Oluwaseun , Ayadi Peter Odunayo , Oluwalope Mathew Temitope
Published: March 2023

This paper reports the effectiveness of chemical coagulation and biological techniques for the treatment of wastewater from industrial and agricultural operations. Agricultural husbandry has been reported to produce wastewater that has high content of chemical oxygen demand (COD), biological oxygen demand (BOD), turbidity as well as organic and inorganic pollutants. A comparison on the use of organic and inorganic based coagulants as well as the optimum conditions required for high percentage removal efficiency of pollutants from wastewater has been reviewed. At optimum experimental condition, ferric chloride coagulants were reported to yield 98, 95, 93 and 50 % removal of color, turbidity, iron and manganese. Moreover, chemical coagulation, electrocoagulation and biological methods have been reported to display a close range in their capacities for removing pollutants from wastewater. However, biological method was observed to be highly effective in the removal of pollutants from wastewater but requires more time and produces lesser volume of sludge, when compared to chemical method in the treatment of wastewater.
Moderate-intensity continuous training has time-specific effects on the lipid metabolism of adolescents
Authors: Zhang Haifeng , Liu Jianming , Cui Mingming , Chai Huixia , Chen Lanmu , Zhang Ting , Mi Jing , Guan Hongyan , Zhao Li
Published: March 2023

Background and Objectives

Moderate-intensity continuous training (MICT) is used to observe lipidomic effects in adults. However, the efects of MICT on lipid metabolism in adolescents remain unclear. Therefore, we aimed to longitudinally characterize the lipid profile in adolescents during different periods of 6-week MICT.

Methods

Fifteen adolescents undertook bicycle training at 65% of maximal oxygen consumption. Plasma samples were collected at four time points (T0, T1, T2, and T3). Targeted lipidomics was assessed by ultra-performance liquid chromatography–tandem mass spectrometry to characterize the plasma lipid profiles of the participants to identify the lipids present at differing concentrations and changes in lipid species with time.

Results

MICT afected the plasma lipid profiles of the adolescents. The concentrations of diglycerides, phosphatidylinositol, lysophosphatidic acid, lysophosphatidylcholine, and lysophosphatidylethanolamine were increased at T1, decreased at T2, and increased again at T3. Fatty acids (FAs) showed an opposite trend. Ether-linked alkylphosphatidylcholine and triglycerides were significantly increased and remained high. Sphingolipid concentrations initially decreased and then remained low. Therefore, a single bout of exercise had substantial efects on lipid metabolism, but by T3, fewer lipid species were present at significantly diferent concentrations and the magnitudes of the remaining diferences were smaller than those at earlier times. Among all the changed lipids, only DG(14:1/18:1), HexCer(d18:1/22:1) and FA(22:0) showed no significant correlations with any other 51 lipids (P < 0.05). Glycerides and phospholipids showed positive correlations with each other (P < 0.05), but FAs were significantly negatively correlated with glycerides and phospholipids while positively with other FAs (P < 0.05). Pathway enrichment analysis showed that 50% of the metabolic pathways represented were related to lipid metabolism and lipid biosynthesis.

Conclusion

MICT increases ether-linked alkylphosphatidylcholine and triglyceride concentrations. Diglyceride, phosphatidylinositol, and lysophosphatidylcholine concentrations initially rise and then decrease 6 weeks after MICT, but FA concentrations show an opposite trend. These changes might correlate with lipid metabolism or biosynthesis pathways.
Investigation of Vitamin a and 25(OH)D3 Levels in Cattle with Pneumonia Detected Mycoplasma bovis
Authors: Dinçer Pelin Fatoş Polat , Yerlikaya Zeynep , Karagülle Burcu
Published: March 2023

This study investigated the presence of Mycoplasma bovis in nasal swabs taken from cattle with pneumonia, to reveal the clinical and biochemical findings of positive animals, and determine the levels of vitamin A and 25(OH)D3. In the study were included 103 infected cattle and 10 healthy cattle, all aged 1-4 years, as the control group. Quantitative clinical evaluations and clinical examinations were performed on each animal, and 5 ml blood samples and nasal swabs were taken. Serum biochemistry, vitamin A and 25(OH)D3 levels were determined in both positive and control samples. The clinical signs were identified by qualitative scoring in M. bovis positive animals. Regarding the clinical findings, respiratory frequency, heart rate, and rectal temperature were significantly higher in positive than control group animals (p<0.001). Regarding the biochemistry findings, albumin (ALB) and glucose (GLU) levels were lower in cattle infected with M. bovis (p<0.001) whereas total protein (TP) and alkaline phosphatase (ALP) levels were higher (p<0.001). While serum 25(OH)D3 levels were lower in infected animals (p<0.001), there was no significant difference (p>0.05) in serum vitamin A levels. In this study, clinical findings in cattle naturally infected with M. bovis were expressed qualitatively and quantitatively. In addition, it has been revealed that the disease does not only cause lung involvement, but also causes changes in biochemical and vitamin levels. Although these parameters cannot be used as a biomarker in the diagnosis of pneumonia, they are thought to provide benefits in terms of diagnosis, treatment and prophylaxis in practice.
A PRELIMINARY FRAMEWORK LINKING THE MANAGERIAL GLOBAL MINDSET AND THE DEGREE OF INTERNATIONALIZATION OF ROMANIAN SMES
Authors:   National University of Political Studies and Public Administration (SNSPA), MITAN Andreea , VĂTĂMĂNESCU Elena-Mădălina ,   National University of Political Studies and Public Administration (SNSPA), STRATONE Mădălina-Elena ,   National University of Political Studies and Public Administration (SNSPA)
Published: March 2023

The present paper aims to explore the relationship among two main constructs, namely the degree of internationalization and the managerial global mindset, a three-dimension factor covering the Global Social Capital, Global Intellectual Capital and Global Psychological Capital. The analysis in performed in the contextual framework of CEE countries, namely Romania, starting from the premise that this region has explicit idiosyncracies and is worth investigating. In its current form, the empirical undertaking is intended as a preliminary study, with an exploratory nature, the questionnaire-based survey relying on a small sample of 30 managers of small and medium-sized enterprises (SMEs) in Romania. The findings point to the fact that only one out of the three dimensions of the managerial global mindset, that is, the Global Psychological Capital, has a significant influence on the degree of internationalization of the studied SMEs.
AN OVERVIEW OF POTATO IMPORTS FROM ROMANIA
Authors:   Bucharest University of Economic Studies, Romania, STERIE Maria-Cristina , STOICA Gabriela-Dalila ,   Bucharest University of Economic Studies, Romania, GIUCĂ Andreea-Daniela ,   Bucharest University of Economic Studies, Romania, DOBROTĂ Andreea- Carmen-Elena ,   Bucharest University of Economic Studies, Romania
Published: March 2023

Agriculture is an important area that contributes to food security at the national level, and at the EU level, Romania plays an important role in the market for agricultural products. Potatoes, the most consumed vegetable product in Romania, will show a decrease in both areas, by around 57% in 2021 compared to the reference year 2014, and total production by 60%. Calculating the Gini coefficient, it can be seen that in the case of imports, the degree of concentration is low, while in the case of exports, the degree of concentration is high. Applying the simple linear regression, potato imports are strongly influenced by the domestic consul.
STRATEGIC CYBERSECURITY MANAGEMENT
Authors:   Bucharest University of Economic Studies, Romania, POPA Ionuț-Claudiu , NĂSTASE Marian ,   Bucharest University of Economic Studies, Romania, (CHIVU) POPA Raluca-Giorgiana ,   Bucharest University of Economic Studies, Romania
Published: March 2023

Cybersecurity, as well as its management, is a broad issue facing organizations today. The latter must undertake the necessary measures to deal with these threats through complex management processes. Emphasis is placed on placing cyber security management in a strategic context so that the decision-making process on cyber security management enables vital individuals, such as the cyber security manager, in unison with other senior managers, to identify and solve cyber security issues. Problems by designing and implementing appropriate countermeasures that prevent cyber attacks. By accepting that cyber security is a shared responsibility, the cyber security manager can work with managers from various organizations and ensure that a unified approach is taken to counter the different cyber attacks. Through this article, we emphasize the importance of strategic management at the organizational level, especially in the current context, when the valences of cyber security are extremely important at the organizational level. In this article, we have carried out quantitative research in the form of a questionnaire, and among the objectives can be listed: analyzing the opinions of some Romanian specialists on how strategic management evolves in the implementation of new technologies, highlighting the best tools that are used in this process and what are the perspectives regarding the implementation of new technologies
THE BANKING SYSTEM IN ROMANIA IN THE CONTEXT OF THE PANDEMIC CRISIS
Authors:   Bucharest University of Economic Studies, Romania, STAN Adelina Elena , HUIDUMAC – PETRESCU Cătălin Emilian ,   Bucharest University of Economic Studies, Romania
Published: March 2023

In the context of the effects of the COVID 19 pandemic on the economy, the Banking Sector in Romania had to identify new solutions to reduce risks and maintain a high financial performance within a competitive environment. This article aims to present the way in which the Romanian banking system has managed possible risks (credit risk, market risk, operational risk), and to what extent the pandemic has affected the profitability of this sector. Despite the challenges encountered, the Romanian banking system proved that it resisted its effects, as a result of the fact that the responsible authorities reacted effectively by promptly implementing the economic and legislative policies adopted at national and European Union level. Another important aspect is that commercial banks have learned the lessons of the previous economic crisis, continued the lending process, and strengthened their role as the main financier of the economy, despite the uncertainty surrounding national economic stability.
ENTREPRENEURIAL OPPORTUNITIES THROUGH THE RECYCLING OF RENEWABLE RESOURCES IN THE EQUESTRIAN SECTOR: AN fsQCA APPROACH
Authors:   „Dunărea de Jos” University of Galati, Romania, LUPOAE Oana-Daniela , RADU Riana Iren ,   „Dunărea de Jos” University of Galati, Romania
Published: March 2023

This study aims to provide insight into the current energy crisis. Key factors aggravating the energy crisis can be attributed to specific geographic and geopolitical issues, to heavy dependence on energy imports, and to inadequate exploitation of large amounts of renewable energy resources. Renewable resources are essential not only to alleviate the current energy crisis, but also to ultimately provide energy independence. Introducing horse manure into the circular economy can be an alternative for solving these problems. Therefore, this article qualitatively-comparatively analyzes by means of the fsQCA method the answers of 154 Romanian entrepreneurs regarding the interest shown in the development of a business model through the manure produced by Equines.
A REVOLUTIONARY MANAGEMENT CHANGE: NEW MANAGERIAL PARADIGM “MANAGER-RELEVANT STAKEHOLDER” INSTEAD OF CLASSICAL PARADIGM “MANAGER-SUBORDINATE”
Authors:   Romanian Academic Society of Management, Romania, NICOLESCU Ovidiu , NICOLESCU Ciprian ,   Bucharest University of Economic Studies, Romania
Published: March 2023

The paper is structured in five sections. In introduction are presented the key points identified by authors regarding the recent changes in approaching the management, stakeholders and social responsibility, which have determined many prestigious specialists to ask, “management reinvention”. The second section presents the concept of “managerial paradigm” and its essential role in functioning and performance of the organisation management. Managerial paradigm “manager subordinate”, which predominates from centuries in organisations, is described and the necessity to replace it is outlined. Section four deal with the managerial paradigm “manager relevant stakeholder” focusing on definition, parameters, and main advantages. In the last section are presented the arguments which demonstrate why this new managerial paradigm is a revolutionary change in company management theory and practise and the need to disseminate and implement it.
THE FUTURE OF ONLINE JOB FAIRS
Authors:   Bucharest University of Economic Studies, Romania, MOISE Daniel , DIACONU Amelia ,   Artifex University from Bucharest, Romania, CRETU Romeo ,   University of Agronomic Sciences and Veterinary Medicine of Bucharest, Romania, POTCOVARU Mădălina ,   Bucharest University of Economic Studies, Romania
Published: March 2023

Organizations appeal to job fairs in order to be connected with potential future employees. We discovered that companies participate at job fairs with a view to reaching several objectives, like: contracting and finding new colleagues, consultants and even partners, to increase their data base with resumes, to deploy on spot interviews, to hold webinars and coaching sessions for those interested and also to increase brand awareness for the companies. In this study, we are trying to analyze how online job fairs appeared and developed due to pandemic restrictions and war times. In addition, the shift towards digital meetings and even work have started before the CoVid-19 Pandemic due to different factors. Due to the restrictions imposed, even more businesses have moved to the online environment. Furthermore, even events have switched to online events. In this study, we have discovered how online job fairs are perceived, and that the future of events belongs to hybrid and extreme digitalization as using virtual reality, holograms and with the help of AI software’s too.
Authenticity Business Model Canvas - A New Tool Applied to the Portuguese Way of St. James
Authors: Ferreira Carlos , Oliveira José , Sousa Aroso Manuel
Published: March 2023

The Authenticity Business Model Canvas is a tool to enhance the role of authenticity in business models. It was based on the combination of the Triple-Layered Business Model Canvas (TLBMC) proposed by Joyce and Paquin (2016) with the authenticity theory presented by Wang (1999). The model attempts to solve the challenge of helping companies identify sources for value creation by involving key stakeholders (particularly employees and customers) to improve the authenticity of the business. The research shows that the enhancement of object-based and existential authenticity, as well as relational value, contributes to increasing customer loyalty, customer lifetime value and word of mouth. This paper explains how the tool was developed through a case study applied to the Portuguese Way of St. James. The Authenticity Business Model Canvas is presented and its key features are described.
Analisis Awal Musim Hujan Untuk Penentuan Waktu Tanam Padi Di Kabupaten Jembrana
Authors: Lestari Septina Widya , Simpen I Nengah , Setiyoko Agit
Published: March 2023

Kabupaten Jembrana terletak di Provinsi Bali merupakan salah satu kabupaten yang memiliki lahan cukup baik untuk dikelola. Namun sebagian wilayahnya masih berpotensi untuk dikembangkan menjadi lahan pertanian. Analisis ketersediaan air khususnya untuk tanaman padi perlu dilakukan untuk mengetahui waktu tanam padi, dan bertujuan untuk meningkatkan produktivitas lahan. Metode perhitungan yang digunakan adalah neraca air lahan dan neraca air tanaman. Hasil perhitungan berupa persentase air tersedia untuk tanaman padi, dijadikan acuan untuk menentukan periode tanam dalam bentuk pola tanam padi. Dari hasil penelitian didapatkan bahwa penurunan nilai ketersediaan air tanah (KAT) terjadi karena penurunan curah hujan pada bulan Juni hingga Agustus sekitar 9 dasarian untuk berada di bawah Kapasitas Lapang (KL). Nilai KAT meningkat saat awal musim hujan terjadi bulan Januari hingga April untuk periode I dan bulan September hingga Desember untuk Periode II. Waktu tanam padi di Kabupaten Jembrana pada umumnya memiliki 2 kali tanam karena dipengaruhi oleh KAT dan Curah Hujan.
Zero-Point Field is the Cause for the Lorentz Transformations and Leads to Find Misconceptions about the Special Relativity
Authors: Bahari Abouzar
Published: March 2023

Since the introduction of Special theory of Relativity (SR), Lorentz invariance has been a fundamental part of our description of nature. Over the past decades, this (Lorentz invariance) was tested and verified by many research groups and almost no Lorentz violation have been found. However, when we look at the Lorentz transformations, we can mathematically find that they are not symmetrical relations. In fact, the inertial frames are not symmetrical in relation to each other and as a result, there must be a reference frame. If the inertial frames are symmetrical in relation to each other, as the SR argues, some paradoxes and contradictions are happened. Hence, we need to find the misconceptions in this theory. Many researches up to now, focused on Zero-Point Field (ZPF) as a cause for many physical phenomena like mass, inertia, and gravity. One can argue that the Lorentz transformations can be applied only for the inertial frames, moving inside the ZPF and the inertial frames, being at rest in relation to the ZPF, must not bear the Lorentz transformations. In addition, we have found that the SR and General Relativity (GR) are not two separated concepts. They are one thing and the space-time of them are the same. In both cases, it is the ZPF, which curves around the accelerated body or a gravitational mass, causing changes in the body’s length, time, and mass.
Pengaruh Ikat Silang Glutaraldehid Terhadap Morfologi Nanofiber Komposit PVA/Chitosan/Kolagen
Authors: Yuliani Ria , Sukma Pranastia Dewa Ayu , Rupiasih Ni Nyoman , Supardi I Wayan , Suarbawa K N
Published: March 2023

Salah satu teknik untuk meningkatkan stabilitas nanofiber komposit PVA/kitosan/kolagen (PChK) dalam air adalah dapat dilakukan melalui ikatan silang dengan glutaraldehid (GA). Berkaitan dengan hal tersebut, tujuan dari penelitian ini adalah untuk mengetahui pengaruh ikatan silang GA terhadap morfologi nanofiber komposit PChK. Nanofiber komposit yang digunakan adalah P8Ch2K2, P8Ch2K4, dan P8Ch2K8. Larutan yang digunakan dalam ikatan silang ini adalah larutan Aseton:GA:HCl dengan rasio 9:1:0,01 dan waktu reaksi ±4 jam. Karakterisasi nanofiber dilakukan dengan SEM dan dianalisis menggunakan ImageJ dan Origin. Diperoleh bahwa nanofiber ikat silang GA memiliki diameter serat rata-rata lebih besar yaitu dengan peningkatan rata-rata 7,54% dan panjang serat lebih kontinu yaitu dengan peningkatan panjang rata-rata 42,06%, dibandingkan dengan nanofibers tanpa ikat silang GA.
ANALISIS PERAN PEMERINTAH DALAM MEMBANGUN KEWIRAUSAHAAN DAN PENDAPATAN PER KAPITA DI SEMBILAN NEGARA ASEAN 2014-2018
Authors: Hardjono Muchammad Dafirino , Setyari Ni Putu Wiwin
Published: March 2023

Pendapatan per kapita dapat digunakan untuk melihat kesejahteraan atau standar hidup rata – rata masyarakat pada suatu negara dari tahun ke tahun. Pendapatan per kapita juga dapat memperlihatkan apakah kemajuan pembangunan yang dilaksanakan oleh pemerintah telah berhasil. Penelitian ini bertujuan untuk menganalisis pengaruh indeks kemudahan berbisnis dan efektivitas pemerintah terhadap pendapatan per kapita yang dimediasi oleh kewirausahaan di sembilan negara ASEAN. Penelitian ini dilakukan dengan menganalisis data sekunder, data kemudian dianalisis menggunakan teknik analisis jalur. Hasil penelitian menunjukan bahwa indeks kemudahan berbisnis dan efektivitas pemerintah berpengaruh secara tidak langsung terhadap pendapatan per kapita. Indeks kemudahan berbisnis dan efektivitas pemerintah berpengaruh positif dan signifikan terhadap kewirausahaan. Kewirausahaan berperan dalam memediasi pengaruh indeks kemudahan berbisnis dan efektivitas pemerintah terhadap pendapatan per kapita. Hasil tersebut memiliki makna bahwa meningkatnya indeks kemudahan berbisnis dan efektivitas pemerintah secara tidak langsung dapat meningkatkan pendapatan per kapita melalui peningkatan kewirausahaan.
PENGARUH FINANCIAL TECHNOLOGY, KARAKTERISTIK PERUSAHAAN, KARAKTERISTIK PEMILIK DAN LOKASI USAHA TERHADAP KEPUTUSAN PENDANAAN UMKM DI PROVINSI BALI
Authors: Natalia Ni Putu , Wiagustini Ni Luh Putu
Published: March 2023

Keputusan pendanaan merupakan keputusan keuangan yang berkaitan dengan aktivitas pembelanjaan atau pembiayaan investasi. Keputusan pendanaan ini dilakukan oleh manajer keuangan yang berkaitan dengan bagaimana membiayai keputusan investasi yang akan dilakukan dan menentukan komposisi sumber pendanaan. Financial technology, karakteristik perusahaan, karakteristik pemilik dan lokasi usaha dikatakan memiliki pengaruh dalam pengambilan keputusan pendanaan. Penelitian ini bertujuan untuk mengetahui pengaruh financial technology, karakteristik perusahaan, karakteristik pemilik dan lokasi usaha terhadap keputusan pendanaan dengan 100 responden. Teknik penentuan sampel menggunakan purposive sampling berdasarkan UMKM yang mengetahui tentang Fintech lending yaitu layanan pinjam meminjam online. Metode pengumpulan data melalui kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa financial technology, karakteristik perusahaan, karakteristik pemilik dan lokasi usaha berpengaruh positif terhadap keputusan pendanaan.
KONEKSI POLITIK, KOMPENSASI EKSEKUTIF, FINANCIAL DISTRESS, KUALITAS AUDIT, DAN MANAJEMEN LABA : STUDI INDONESIA VS THAILAND
Authors: Apsari A.A. Ayu Nur Cintya , Rasmini Ni Ketut
Published: March 2023

This study aims to obtain empirical evidence regarding the effect of political connections, executive compensation, and financial distress on earnings management with audit quality as a moderating variable in Indonesia and Thailand. This study took place in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and The Stock Exchange of Thailand for the 2016-2020 period with a total sample of 60 samples in Indonesia and 65 samples in Thailand, which were taken using a purposive sampling method. This study uses panel data regression with the STATA application. The results show that political connections in Indonesia and Thailand, as well as executive compensation in Thailand have no effect on earnings management. Executive compensation in Indonesia, as well as financial distress in Indonesia and Thailand have a positive effect on earnings management. Audit quality can weaken the influence of political connections on management in Indonesia. Audit quality is not able to moderate political connections on earnings management in Thailand, executive compensation on earnings management in Indonesia and Thailand, and financial distress on earnings management in Indonesia and Thailand.
Determinan Kesejahteraan Keuangan: Peran Mediasi Perencanaan Keuangan
Authors: Suryadie Farach Aliyyah Putri , Lutfi Lutfi
Published: March 2023

Financial well-being is a problem for society in Indonesia today as reflected in the increasing poverty rate in 2021. The study intends to explore the determinants of financial well-being which include internal locus of control, financial experience, financial planning, and demographic factors of marital status. This study aims to determine the role of financial planning in mediating the effect of financial experience on financial management and to what extent marital status moderates the mediated relationship. The research sample is 160 families living in the cities of Surabaya, Sidoarjo and Gresik. Hypothesis testing was carried out using partial least squares structural equation modeling (PLS-SEM). The results of the study prove that locus of internal control, financial experience, financial planning, and marital status significantly increase financial well-being. The research findings also prove that financial planning mediates the effect of financial experience on financial well-being. Research implies the importance of someone to carry out financial planning earlier, be more able to control themselves, and increase experience related to financial products in order to improve financial well-being.
Keywords: Financial Well-Being; Financial Planning; Internal Locus of Control; Financial Experience; Marital Status
Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa
Authors: Puspita Ni Kadek Mega Cahya , Ratnadi Ni Made Dwi
Published: March 2023

The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency, Bali. The sampling used probability sampling, namely proportionate stratified random sampling and obtained a sample of 66 people. Data were analyzed using multiple linear regression analysis. The findings of the analysis show that village apparatus competence, internal control systems and internal locus of control have a positive influence on preventing fraud in managing village funds. This means that by increasing the competence of village apparatus, implementing an adequate internal control system and supported by a good internal locus of control can improve fraud prevention in managing village funds.

Keywords: Fraud; Competence; Internal Control System; Locus of Control.
Causality of Financial Literacy and Non-Financial Information to Investment Decisions (Experimental Study)
Authors: Alfiyan Ahmad , Abdani Fadlil
Published: March 2023

The Covid-19 outbreak has hit various sectors of the economy, such as the capital market. The decline in IHSG made the number of investors increase to 15.96%. However, the increase in the number of investors is not supported by good financial literacy and sufficient non-financial information. If it is associated with signal theory, a person will react when he hears certain information that has an impact on his investment decisions. The purpose of this study is to test the main effect and interaction effect of financial literacy variables and non-financial information on investment decisions using experimental study research methods. This study used a factorial pattern of 2 x 2 between-subject and the sample used was 5th semester students. The data analysis technique will use Analysis of Variance (ANOVA) The results of the main effect state that the two variables have an influence on investment decisions while the interaction effect does not occur between the two variables on investment decisions.

Keywords: Financial Literacy; Non-Financial Information; Financial Decisions
Gender, Lingkungan Keluarga, Pengalaman Kerja dan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAk)
Authors: Diah Paramitha I Gusti Ayu , Sukartha P. D'Yan Yaniartha
Published: March 2023

Accounting Profession Education (PPAk) is the choice of further education level for bachelor of economics majoring in accounting for a career as a professional accountant. The aim of this research is to empirically examine the effect of gender, family environment, and work experience on students' interest in participating in PPAk. This research uses a quantitative approach. The sample was determined by nonprobability sampling method using saturated sampling technique. The number of samples used in this study were 46 respondents, namely Accounting Professional Education students. This research uses multiple linear regression analysis techniques. The results showed that family environment and work experience had a positive effect on students' interest in taking PPAk, while gender had no effect on students' interest in taking PPAk.

Keywords: Gender, Family Environment, Work experience, Accounting Profession Education.
“Tiga Serangkai” untuk Memprediksi Perusahaan dengan Kesulitan Keuangan Sebelum Masa Pandemi
Authors: Qadri Resi Ariyasa , Khadijah Ika Mutiara , Uliansyah Beta Andri Anggiano
Published: March 2023

This research aims to foresee financial difficulties in the agricultural industry using three prominent variables: profitability, operating leverage, and liquidity insolvency, before the pandemic. The research employed the documentation technique as the main data collection method. The purposive sampling technique was conducted to obtain the distressed and non-distressed companies during the 2017-2019 period. Multiple discriminant analysis was employed as the data analysis method. Our study reveals that the “big three” factors of profitability, operating leverage, and liquidity insolvency are all capable of differentiating between businesses that are in financial crisis and those that are not. With a model accuracy of 85.700 percent, the “big three” factors can also serve as the determining variables in the discriminant function with profitability as the most influential variable.

Keyword: Multiple Discriminant Analysis; Financial Distress; Profitability; Operating Leverage; Liquidity Insolvency
Does Agroindustry Accelerate Convergence of Economic Growth in East Java?
Authors: Santoso Dwi Budi
Published: March 2023

In most areas of East Java, the economic development still relies on the agricultural sector.  Meanwihle, since 2008, agroindustry has grown fast in East Java. This situation should have impact towards higher economic growth in lieu with lower regional development disparity, or speed of convergence improvment. However, the reality seems to be different, where the level of regional development inequality in East Java is still far above the National level. Thus, this study aims to estimate the magnitude of agroindustry in the acceleration of convergence in East Java. This study uses least squares and spatial models as estimation methods as well as the Barro convergence model as the basis of model analysis. The data used is panel data from 38 regions from 2010 to 2019. The estimation results show that agroindustry development has played a role in accelerating convergence improvement, but not too big. One reason is that there is still no spillover effect arising from agroindustry development.