bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Product Quality, Price and Service Quality on Digibank Millennial Generation Customer Loyalty
Authors: Suryanto Baginda , Sitorus Guston , Siagian Arifin
Published: October 2024

Changes in the behavior of Indonesian people during the Covid-19 pandemic, who are trying to carry out financial activities virtually. Capturing the opportunities of the Indonesian people who like virtual financial activities and the increasing number of Millennial Generation has led several banks to make changes to their main business lines to digitalization. However, this change also has impacts that are starting to be felt by Digital Banks today, including a lack of customer loyalty towards the Bank they use. The diverse product quality, varying prices, and massive quality of service offered to customers are actually effective ways to open up opportunities for customers to move between Digital Banks. Based on this, research was conducted on Digibank customers to determine the influence of Product Quality, Price and Service Quality on the Loyalty of Digibank millennial generation customers. This research uses quantitative methods using 93 respondents. Research processing uses validity tests, reliability tests, descriptive tests, classical analysis tests, multiple linear regression tests, and hypothesis tests. The test results found data that loyalty was partially influenced by product quality, price and service quality, as evidenced by calculated f 95.927 > f table 2.71. Product quality has no influence on loyalty, t count 1.556 < t table 1.990. Price has an influence on loyalty t count 2.763 > t table 1.990. Service quality has an influence on loyalty, t count 4.484 > t table 1.990.
Factors Affecting Technical Efficiency of Coffee Producers: The Case Dale Woreda, Sidama Region, Ethiopia
Authors: Shulisa Alemu Asefa
Published: October 2024

Coffee is the major source of income for smallholder farmers and is a leading export crop for Ethiopia. Even though a great proportion of coffee production comes from smallholder farmers with farm sizes below two hectares, productivity in these farms remained very low. To identify the causes of low productivity this study identified the technical efficiency level of smallholder coffee farmers and the factors that influence technical efficiency in coffee production in Dale Woreda, Sidama Region, Ethiopia using the stochastic frontier approach. In addition, this study attempts to determine whether the agricultural and some of the socio-economic characteristics of farmers can influence the efficiency of their technical efficiency coffee production. By exploiting the information that was gathered in a survey of 150 farmers selected randomly from three kebeles using stratified random sampling in the woreda, these farmers' technical efficiency was estimated using a trans-long-type stochastic frontier model and two-limit Tobit model. The mean technical efficiency of the study area is 65.43%. The results suggest that, factors like the land cover, labor in hours, compost used as well as their cross product and the interaction effects of labor with sufficient compost used, labor with proper capital-labor force, and minimum cost for agricultural equipment and composite with proper capital significant determinants of coffee technical efficiency in the area. Furthermore, variables like educational status, age of the coffee tree, membership of cooperative associations, size of livestock holding, presence of additional off-farm incomes, and age of household head are significant predictors of the technical efficiency of farmers in the study area. Thus, by improving their education, improving the frequency of extension service, increasing livestock holdings, improving membership in cooperative associations, and replacing the aged coffee tree, someone can improve his/her technical efficiency directly and coffee production indirectly.
Sürdürülebilir Koruma-Gelişim Bağlamında Kentsel Tasarım Önerileri; Soli Pompeiopolis
Authors: Saf Hayriye Oya , Belge Züleyha Sara
Published: October 2024

Soli-Pompeiopolis Antik kenti Mersin’de kentsel doku içerisinde kalan az sayıdaki arkeolojik alandan biridir. Ancak kentsel dokunun ve kent yaşamının bir parçası olamamıştır. Bu çalışma, Soli-Pompeiopolis ve çevresinin kentsel tasarımının koruma-gelişim dengesi gözetilerek ele alınması ve bölgenin kalkınması için sürdürülebilir tasarım önerileri geliştirilmesi vurgusuyla yapılan stüdyo çalışmasına dayanmaktadır. Çalışmanın yöntemi bağlamında ilk aşamada ayrıntılı analiz çalışmaları gerçekleştirilmiştir. İkinci aşamada vizyon önerileri geliştirilmiştir. Çalışmanın üçüncü bölümünü tasarım süreci oluşturmaktadır. Bu aşamada “Sürdürülebilir Kentsel Tasarım Stratejileri” ve “Mekânsal Olarak Sürdürülebilir Tasarım İlkeleri” tasarımlarda etkin rol oynamıştır. Bu çalışma yöntem olarak, stüdyo süreci ve sonuç ürünlerini belirtilen stratejiler ve ilkeler özelinde değerlendirerek, alana ilişkin öne çıkan önerileri ortaya koymaktadır. Bu bağlamda, çalışmanın konut alanlarında yaşanan, güvenlik, erişilebilirlik, okunabilirlik, canlılık sorunlarına çözüm arama, arkeolojik değerlerin korunması ve kent yaşamına dahil edilmesi bağlamında etkili olacağı düşünülmektedir.
Architectural Evaluation of Eco-Industrial Parks within the Scope of Sustainable Human Development Goals
Authors: Taş Aslı , Mutlu Avinç Güneş
Published: October 2024

This study makes an architectural evaluation of eco-industrial parks within the scope of sustainable human development goals. Eco-industrial parks are areas of critical importance in reducing the environmental impacts of industrial activities. These parks offer innovative and effective solutions to reduce industrial pollution and greenhouse gas emissions. In this direction, the study evaluates the performance of eco-industrial parks according to criteria such as energy efficiency, material use, water management, waste management, indoor quality, landscape-green areas, social participation and economic sustainability. The sample structures of the research are Kokkola Eco-Industrial Park, Kalundborg Eco-Industrial Park, The Ecofactorij, Tianjin Economic Development Zone, Eco3 Industrial Park and Daedeok Technovalley Park, which are pioneers in the field of eco-industrial parks in the world. The findings of the study show that taking architectural criteria into consideration within the scope of sustainable development goals in the design of eco-industrial parks leads to more efficient results. Although pioneering eco-industrial parks have positive features in many aspects, they are inadequate in terms of interior quality, transportation, accessibility and innovative design. On the other hand, material selection, water and waste management are the criteria in which parks are most successful. According to the research findings, the parks with the highest scores were Kalundborg and TEDA, while the parks with the lowest scores were Ecofactorij and Kokkola. As a result, this study provides guidance to architects, urban planners and politicians on improving existing parks and shaping new designs. In the future, more comprehensive studies can be conducted on the design and planning of eco-industrial parks from the perspectives of different disciplines.
TATA KELOLA ASET BARANG MILIK DAERAH BERBASIS E-BMD PADA DINAS PERTANIAN KOTA KENDARI
Authors: Muhammad Jabbal Nur  , Muh. Ihsan Mattalitti  , Riston G. Ahmad
Published: October 2024

This study aims to provide an in-depth overview of the implementation of the E_BMD system in the Kendari City Agriculture Service using qualitative descriptive methods. The results of the study indicate that the implementation of the E-BMD system significantly increases efficiency in the management of Regional Property (BMD). Starting from identification to asset disposal. This system facilitates real-time asset recording, increases accuracy, and transparency and facilitates a more transparent and accountable asset procurement process. Although there are obstacles to employee understanding of technology, E-BMD also allows automatic maintenance scheduling, although limited human resources and budget constrain its implementation. In asset disposal, this system helps accelerate the process of eliminating unusable assets, although employee training still needs to be improved. Overall, E-BMD has great potential to increase efficiency, transparency and accountability in regional asset management. However, optimization requires increased human resource competency and improved coordination between agencies. Recommendations include ongoing training for employees and increased budget allocation to support the operation and maintenance of the system on an ongoing basis. These findings indicate that with the right steps, E-BMD can be optimized to support more effective and efficient asset management in the future.
Sub-nA photovoltaic energy harvesting circuit for miniaturized battery-less sensor edges
Authors: Yoshimoto Kaisei , Yokoshiki Yasufumi , Tokuda Takashi
Published: October 2024

In this letter, we report on the photovoltaic energy harvesting circuit for miniaturized, battery-less sensor devices. To accumulate nanowatt power from ultra-small photovoltaic cells, it is essential to reduce the minimum operating current of the energy harvesting circuit. To reduce the minimum operating current, we propose a dual-capacitance voltage monitor (DCVM) which can overcome the issue of the voltage drop caused by the shoot-through current for switching. We designed the energy harvesting circuit including the DCVM in a 180 nm CMOS standard process, and successfully demonstrate the minimum operating current of 1 nA.
Diseminasi Pengolahan Limbah Kulit Singkong dan Kotoran Sapi Sebagai Bahan Bakar Alternatif di Desa Kemuning Lor, Jember
Authors: Kartini Audiananti Meganandi , Sentosa Gogod Permana , Khoirunnada Elfi Syafira , Taruna Rahmat , Sagita Dhea Rishella Putri , Ismail Abdul Fatah , Herdayani Almira Putri
Published: October 2024

Artikel ini difokuskan terhadap aksi adaptasi dan mitigasi perubahan iklim yang dilakukan oleh masyarakat dalam upaya mengurangi Emisi Gas Rumah Kaca. Salah satu caranya adalah dengan pemanfaatan limbah organik berupa kulit singkong dan kotoran sapi. Limbah kulit singkong dan kotoran sapi dapat diolah menjadi bahan bakar alternatif berupa Biobriket. Biobriket adalah energi terbarukan karena bahan bakunya dapat diperbarui secara terus-menerus. Penggunaan biobriket menghasilkan emisi yang lebih rendah dibandingkan dengan penggunaan kayu bakar atau batu bara. Kegiatan ini dilakukan di Desa Kemuning Lor dengan melibatkan masyarakat setempat. Pelaksanaan kegiatan meliputi sosialisasi dan pelatihan untuk masyarakat. Metode yang digunakan dalam penelitian ini menggunakan metode uji kualitatif deskriptif. Metode ini digunakan untuk mengetahui dan mengevaluasi pemahaman dan keterampilan masyarakat Desa Kemuning Lor. Pengukuran dilakukan melalui pre test (uji awal) sebelum pelatihan dan post test (uji akhir) setelah pelatihan. Hasil dari kegiatan menunjukkan peningkatan pengetahuan dan keterampilan masyarakat dari yang sebelumnya tidak tahu menjadi cukup tahu dan tahu. Kegiatan ini diharapkan tidak hanya untuk meningkatkan pengetahuan, keterampilan, dan kesadaran masyarakat dalam pengolahan limbah, tetapi juga menumbuhkan pentingnya partisipasi aktif masyarakat dalam upaya pelestarian lingkungan dan ketergantungan pada bahan bakar fosil.
Sosialisasi dan Pelatihan Pembibitan serta Pembudidayaan TOGA (Tanaman Obat Keluarga) di Desa Rambipuji, Kabupaten Jember
Authors: Nayla Maulidya Putri , Aulia Donabella Shefa , Utomo Wahyu Priyo , Yaqin Mohammad Ainul , Jamila Nur Lailatul , Azzahro Elok Zakiya , Tyascahyani Callysta Vindi , Pangaribowo Dian Agung
Published: October 2024

Rambipuji Village is one of the villages in Rambipuji Sub-district, Jember Regency, with the potential for medicinal plants (TOGA) cultivated by the community in their home gardens. However, several issues hinder the cultivation process of TOGA among the residents, including the limited variety of TOGA plants, the potential of TOGA being uncharted, and the cultivation not being done optimally and sustainably. The SEMILIR program emerges as a solution through outreach and training activities to enhance residents' understanding of TOGA seedling and cultivation. The research method used includes material presentation sessions, TOGA seedling practices, and concludes with a post-test to measure the target group’s understanding. The results of this program show a significant increase in understanding of TOGA seedling and cultivation among 22 participants, or 99.09% of the total participants. This activity not only provided new knowledge but also practical skills that can improve family health and nutrition quality. The program is essential to be sustained in the future, as it has the potential to raise public awareness about health.
Inventarisasi dan Pemetaan Keberagaman Tanaman Obat Keluarga di Desa Rambipuji, Kabupaten Jember: Upaya Pelestarian Pengetahuan Lokal
Authors: Pasaribu Cheryl Areta , Azzahra Bazlina Ashi , Sepdianto Bagas Nur , Wijayanti Pamelia Agnes , Gutomo Rafa Bagus , Prayoga Neisya Azka Putri , Putra Dimas Arifiansyah , Pangaribowo Dian Agung
Published: October 2024

This study aims to map the diversity of family medicinal plants (TOGA) in Rambipuji Village, Rambipuji District, Jember Regency, East Java. TOGA is an important component in the lives of Indonesian people as an affordable and easily accessible alternative to traditional medicine. Nonetheless, in Rambipuji Village, the potential of TOGA has not been optimally utilized, and information regarding its geographical distribution is still limited. Therefore, accurate mapping is needed to support the utilization and preservation of TOGA. The research method involved three main stages: preparation, implementation, and map-making. In the preparation stage, the research team consulted with village officials to acquire permission and support. The implementation stage involved collecting coordinate point data of various medicinal plant species in the three main hamlets, namely Gudang Karang, Krajan, and Curah Ancar, utilizing the GPS Map Camera application. This data was later analyzed and imported into the QGIS application for the creation of an interactive map. The resulting map shows that there are 126 coordinate points in Gudang Karang Hamlet, 41 points in Krajan Hamlet, and 32 points in Curah Ancar Hamlet, with a total of 48 different medicinal plant species. The resulting TOGA diversity map provides a clear visual picture of the distribution of medicinal plants in Rambipuji Village, whereby it is expected to become a learning tool for the community and support the preservation and sustainable use of TOGA. This mapping is designed to improve the welfare of the community through a more targeted and coordinated utilization of medicinal plants.
Teacher's Approach in Increasing the Interpersonal Intelligence of Children aged 5-6 years in Cingkang Village
Authors: Nuraisyah Nuraisyah , Marsuki AR Umaemah , Insani Andi Hidayah , Herman Herman , Rusmayadi Rusmayadi
Published: October 2024

The aim of this research is to develop children's interpersonal intelligence. One of the strategies that can be used by teachers is participatory cooperative learning strategies. The method used in this research is a descriptive method with a qualitative approach. The data collection technique was carried out using triangulation (combination), data analysis was inductive. And the data taken in this research comes from observations, interviews and documentation. Research findings in the field show that children in group B who make mistakes will more easily admit their mistakes if they are given advice and guidance, so that the children are able to take responsibility for the mistakes they have made.
The Influence of Using Big Book Learning Media on the Expressive Language Skills of 5-6 Year Old Children at TK Nusa Makassar
Authors: Ratmila Sri Reski , Herman Herman , Sri Rika Amriani H
Published: October 2024

This study aims to determine the influence of Big Book learning media on the expressive language ability of 5-6 year old children at TK Nusa. The research approach used was quantitative with a Quasi Experimental Design. The population in this study was group B aged 5-6 years at TK Nusa Makassar, totaling 48 children. Purposive sampling technique was used to select a sample of 20 children from group B, with 10 children in the experimental group and 10 children in the control group. Data collection techniques included observation, tests, and documentation. Data analysis techniques used were descriptive statistical analysis and non-parametric analysis using Wilcoxon Signed Rank Test version 26. Based on the research results, it can be concluded that the expressive language ability of children treated with Big Book learning media in the experimental group was better compared to the control group. The average increase in the experimental group was 22.20, while in the control group it was 15.20. The test results showed Asymp. Sig. (2-tailed) 0.005 < 0.05, hence H0 was rejected and H1 was accepted. Therefore, it can be concluded that there is an influence of Big Book learning media on the expressive language ability of 5-6 year old children at TK Nusa Makassar.
PLS-SEM for Multivariate Analysis: A Practical Guide to Educational Research using SmartPLS
Authors: Putu Gede Subhaktiyasa
Published: October 2024

Implementation of PLS-SEM in educational research has developed significantly, but there are variations in the presentation of the analysis results. This study aims to provide practical understanding to researchers who intend to utilize PLS-SEM in multivariate analysis to enhance the recognition and validity of the resultant research outcomes using SmartPLS. This research is a literature study that conducts content analysis of relevant books and publications. The research results present PLS-SEM analysis using SmartPLS on reflective and formative research models with first-order and second-order approaches through measurement model evaluation (outer model) and structural model evaluation (inner model) with various criteria. Evaluation of the reflective measurement model consists of reflective indicator loadings, internal consistency reliability, convergent validity, and discriminant validity. The review of the formative measurement model consists of convergent validity, collinearity, and statistical significance of weights. The structural model evaluation consists of the collinearity test, significance value, f square, R square, Q square, SRMR, PLSpredict, and robustness checks. Therefore, this study can provide guidance using SmartPLS in conducting PLS-SEM analysis and presenting acceptable analysis results.
An Analysis of Students’ Strategies in Writing Recount Text
Authors: Chandra Shindy Ika Lestari , Dollah Syarifuddin , Sakkir Geminastiti
Published: October 2024

This study aimed to find out strategies for students in writing recount text. This research design used a descriptive qualitative method. The subject of the research was students in Grade 8th in SMP Laniang Makassar in the academic year 2022/2023. The sample was 22 students in two classes and used purposive sampling to gain the data. The data was collected using interviews. Based on the researcher’s result, the researcher found that there were various strategies to overcome problems encountered by the students in writing recount text, namely the strategy of (1) making lessons visually compelling, (2) identifying important ideas, (3) changing vocabulary by students, (4) changing evaluations, and the last (5) linking previous knowledge. The positive response from students to this strategy indicates how crucial it is to encourage the development of comprehensive and in-depth writing skills. As a result, implementing an adaptive and responsive learning strategy can help students become better writers and produce graduates who are prepared to meet the demands of both academic and professional English.
Teacher’s Perceptions of the English Teacher Competences of Senior High School in Pangkep
Authors: Fausyia Sri , Dollah Syarifuddin , Sunra La
Published: October 2024

The objective of this study is to find out teachers' perceptions of English teachers' competence in senior high schools in Pangkep. This study uses a qualitative method. The population of this study is teachers in senior high schools in Pangkep, with the sample consisting of English teachers in SMAN 2 Pangkep, SMAN 9 Pangkep, and SMAN 10 Pangkep. The research instrument used is interviews. The results show that English teachers' perceptions of competence include four aspects: professional competence, personality competence, pedagogical competence, and social competence, all of which are important and interrelated to carry out tasks effectively and professionally.
Utilization of Adobe Creative Cloud Media to Support Project-Based Learning for Internship Students in the Digitaliz Unit at the Hasnur Centre Foundation
Authors: Adzra Azumaradhi , Mastur Mastur , Utama Agus Hadi
Published: October 2024

Adobe Creative Cloud is a comprehensive suite of applications offering advanced tools for graphic design, video editing, animation, photography, and web development. This study aims to explore the utilization of Adobe Creative Cloud in supporting project-based learning (PjBL) at Hasnur Centre Foundation. The research method used is descriptive qualitative research, which includes observation, interviews, and documentation during the internship program held from February 28 to March 17, 2024. The internship program involved 61 students from Global Islamic Boarding School, who used various Adobe Creative Cloud applications such as Premiere Pro, After Effects, and Audition in their projects. The results showed that the use of Adobe Creative Cloud enhanced students' creativity, collaboration, and material understanding. In conclusion, Adobe Creative Cloud is effective in supporting PjBL and increasing student motivation.
Analysis the Implementation of Independent Learning-Independent Campus Program based on Students’ Perceptions
Authors: Sahid Sahid , Rosidah Rosidah , Baharuddin Baharuddin
Published: October 2024

Investigations of  the independent learning-independent campus program still encounter obstacles in its implementation. This research is research that is motivated by the phenomenon of certain obstacles and problems faced by students when implementing independent learning-independent campus program in the mathematics department, FMIPA UNM, so it needs to be reviewed and carried out further analysis as material for further improvements. This research aims to explore student perceptions regarding the implementation of independent learning-independent campus program which is focused on the implementation of existing programs at independent learning-independent campus program which is implemented in the Mathematics Department of FMIPA UNM. This research is quantitative descriptive research using survey methods. The research was carried out at the Mathematics Education Study Program, Department of Mathematics, Faculty of Mathematics and Natural Sciences, State University of Makassar. The sample in this study were students in semester IV and semester VI from the FMIPA mathematics department who were selected purposively based on research interests and needs, namely students who took part in the independent learning-independent campus program. Data was analyzed descriptively to see students' perceptions of the implementation of the independent learning-independent campus program. Research finds that students majoring in mathematics at FMIPA UNM responded well to the MBKM program, it can be seen that the majority of students were interested in joining the program.
Effectiveness of Practicum Learning with Discovery Learning Model in Improving 4C Skills of Students
Authors: Ekaputra Firdiawan
Published: October 2024

Chemistry learning is learning that is closely related to practicum activities, so that in chemistry learning is very capable of facilitating the development of student knowledge and skills. Students' skills in collaborating in practicum activities, creativity and critical thinking skills in solving problems that are still relatively low must get serious attention in improving student skills in facing the challenges of the 21st century. The purpose of this study is to evaluate the efficacy of using the discovery learning paradigm in practicum learning to enhance 4C abilities. A total of 26 students from the Jambi University Chemistry Education Study Program who enrolled in the R-002 class inorganic chemistry practicum during the 2022–2023 academic year served as the sample for this study. This study employs an experimental design using a pretest-posttest model for a single group. A questionnaire was utilized in this study to gather information on the 4C competencies of the students. The paired samples t test was then used to evaluate the collected data. According to the study's findings, practical learning significantly improves 4C skills using a discovery learning paradigm.
Improving 4C Skills Through the Application of Gamification-Based Interactive Evaluation Media Using Flipped Classroom Integrated Project Based Learning Model
Authors: Ekaputra Firdiawan , Syahri Wilda , Fuldiaratman Fuldiaratman
Published: October 2024

This study sought to ascertain how well students' 4C skills were improved by utilizing gamification-based interactive evaluation materials in conjunction with a flipped classroom and project-based learning approach. Pre-experimental research with a quantitative approach and one sample class was the methodology employed in this study. Students enrolled in the Jambi University Chemistry Education Study Program's course on chemistry learning curriculum creation served as the study's samples. A questionnaire was used to collect data on the 4C competencies of the pupils. The normalcy of the variation in the students' 4C skills outcomes was examined. The data from the sample class is normally distributed and parametric tests can be performed if the significance value is higher than 0.05. In this study, one sample t-test was employed for hypothesis testing. To find out how well gamification-based interactive evaluation materials combined with a flipped classroom and project-based learning approach improve 4C abilities, hypothesis testing was done. The study's conclusion is that students' 4C skills can be effectively improved by implementing gamification-based interactive evaluation materials in conjunction with a flipped classroom and project-based learning approach.
Exploring Gender Differences in Self- Efficacy and Academic Performance among College Students
Authors: Dumanjug Heber , Serato Jennifer , Vicente Maria Kristina , Panaguiton Jannah , Recto Zari Shane
Published: October 2024

This study explored the relationship between self-efficacy and academic performance on gender and academic program differences among 204 undergraduate students at a university in Misamis Occidental. This study employed a descriptive-correlational method. The respondents were predominantly female with the majority enrolled in Social Work and Psychology. While they showed a strong belief in their academic abilities, this inconsistently translate into higher academic performance. Significant differences in self-efficacy were observed across academic programs, with Social Work students reporting the highest levels and Psychology students the lowest. However, gender insignificantly impact either self-efficacy or academic performance. This study suggests that self-efficacy must interact with other factors, such as motivation, learning strategies, and program-specific influences, instead of making it a direct predictor of academic success. Investigating the long-term impact of self-efficacy on academic outcomes, the role of external factors and their interaction with self-efficacy, and their contribution to a deeper understanding of its influence on academic outcomes must also be considered for further studies. Institutions should implement targeted interventions to enhance student self-efficacy and academic resilience as additional support for lower-performing programs for a more holistic approach to student development in higher education.
Independencia de la Auditoría Interna: Evidencia de Sociedades Anónimas Chilenas
Authors: Montero Díaz Héctor Nicolás , Tello Muñoz Loreto Catalina , Arenas Torres Felipe Eduardo , Santander Ramírez Valentín Adolfo
Published: October 2024

El estudio tiene por objetivo determinar el grado de independencia de la función de auditoría interna en las sociedades anónimas abiertas del mercado de valores chileno. Con un enfoque mixto del tipo descriptivo – correlacional, diseño no experimental – transeccional, el estudio consideró 228 sociedades que declaraban contar con una unidad de auditoría interna.
Los resultados demuestran que el grado de independencia de la función auditoría interna fue de un 64,1% para las empresas analizadas, y que los criterios, Inexistencia de una dualidad de funciones con un 89.5%, Línea de reporte con un 77.6% y Aprobación del plan de auditoría interna con un 71.1%, son los criterios que poseen un mayor grado de adopción con relación a la función de Auditoría Interna. Adicionalmente, se concluye que el criterio Aprobación del plan de auditoría interna es el más importante dentro de la función que debe desempeñar auditoría interna para las sociedades chilenas.
Finalmente, se concluye que el grado de independencia de la función auditoría interna es moderado y que existen condiciones en los procesos de la empresa que favorecen ese nivel de independencia.
Hacia la transparencia y el desarrollo sostenible: estándares internacionales de sostenibilidad y su impacto en Chile
Authors: Pino Moya Mario , Marín Bravo Catalina
Published: October 2024

Nuestra sociedad demanda cada vez una mayor cantidad y calidad de información sobre el quehacer de las organizaciones y los impactos que ellas generan en el entorno que las alberga, que puedan a su vez comprometer el desarrollo sostenible. La divulgación de este tipo de información es clave, por lo que contar con estándares y regulaciones específicas al respecto es trascendental. Por eso, el objetivo de este trabajo es formular los principales desafíos y oportunidades que enfrentarán los emisores de valores de oferta pública en Chile, con la reciente publicación de los estándares internacionales de divulgación de sostenibilidad emitidos por el International Sustainability Standards Board. Para ello, se analizó el actual marco regulatorio relacionado con la divulgación de información financiera relacionada con la sostenibilidad existente en el país para estas organizaciones, llegando a la conclusión de que Chile, a través de los actuales requerimientos que la Comisión para el Mercado Financiero ha establecido, está a la vanguardia en aspectos de transparencia y divulgación en materias relacionadas con la sostenibilidad, generando la oportunidad de transformar los estados financieros con propósito general en una herramienta para el desarrollo sostenible. De todas maneras, creemos que se debe velar por garantizar que la divulgación de este tipo de información no se transforme en una simple reportería que busque satisfacer a las entidades fiscalizadoras respecto al cumplimiento de sus exigencias normativas, sino que a los grupos de interés de las organizaciones y por el genuino compromiso de aportar en el desarrollo sostenible de nuestro planeta.
Efecto de los rasgos de la personalidad en el desempeño: Una revisión literaria
Authors: Müller Javiera , Chamorro Ana , Burgos Andrea
Published: October 2024

Adicional a los controles administrativos financieros y contables dentro de las organizaciones, otro elemento que afecta el desempeño organizacional son los aspectos internos de los individuos, como la personalidad. La personalidad influye en cómo una persona piensa, siente y se comporta en su lugar de trabajo. Cada rasgo de personalidad puede afectar de manera diferente el desempeño organizacional e interactuar de distintas formas con los controles administrativos y los incentivos.El objetivo del estudio es analizar el estado actual de la literatura científica respecto a los efectos de las personalidades en el desempeño organizacional para identificar posibles áreas de investigación futuras. El artículo emplea un enfoque de revisión sistemática de literatura cualitativo con análisis documental y de contenido basado en el método ProKnow-C, utilizando resultados de búsqueda en bases de datos como Web of Science y Scopus.Dentro de los hallazgos, se encontró que el país con mayor influencia en esta temática es Estados Unidos, y la revista científica con mayor interés en esta área es la International Journal of Selection and Assessment. El modelo más utilizado para estudiar los rasgos de personalidad es el de los Cinco Grandes. Los factores que más influyen en el desempeño organizacional son la conciencia, la amabilidad, la extraversión y la apertura a la experiencia. Mientras que los dos primeros afectan más en medidas no financieras, los dos últimos lo hacen en medidas financieras. Finalmente, el neuroticismo impacta negativamente en ambas medidas.
Combined Effect of Noise Reduction, FBS-Based Spectral Splitting, and Dynamic Range Compression of Speech Signal on Source Localization in Binaural Hearing Aids
Authors:   Department of Electronics & Communication Engineering, Basaveshwar Engineering College, Bagalkote (Karnataka), India., Katagi Smt. Jyoti M. , Kulkarni Dr. Pandurangarao N. ,   Department of Electronics & Communication Engineering, Basaveshwar Engineering College, Bagalkote (Karnataka), India.
Published: October 2024

Localizing sound sources in three spatial dimensions (azimuth, elevation, and distance) is critical for human hearing comfort. It relies on two binaural cues: interaural time difference (ITD) and interaural level difference (ILD). Cochlear or auditory nerve injury can result in sensorineural hearing loss (SNHL). Hearing aids enable people with sensorineural hearing loss to converse more effectively and hear better. However, there is an apprehension that the binaural hearing aids may degrade the localization cues, thus affecting the source localization. In response to this concern, the current study investigates how the binaural hearing aid algorithm affects source localization by adopting a cascaded structure of noise reduction technique (wiener filter) followed by filter bank summation (FBS) based spectral splitting and dynamic range compression for binaural dichotic presentation. Listening tests for seven different azimuth angles (-90⁰, -60⁰, -30⁰, 0⁰, 30⁰, 60⁰, and - 90⁰) were conducted on six listeners with normal hearing under different signal-to-noise ratio (SNR) conditions as well as on six subjects with mild bilateral sensorineural hearing impairment. Test stimuli included background glass-breaking sound and broadband noise for participants with normal hearing. In an experiment with hearing-impaired subjects, the glass-breaking sound served as one of the test stimuli. The result showed that these binaural hearing aid algorithms had no adverse effects on localization ability.
Stakeholders Pressure and Green Accounting Implementation in Kenyan Manufacturing Enterprises
Authors: Mbalu Paul Mwangangi , Otiende Dr. Isaac Otiende , Mwanzia Dr. Stephen Mwanzia , Gladys Wamiori Dr. Gladys Wamiori
Published: October 2024

The objective of this study was to establish the influence of stakeholders’ pressure on the Green Accounting (GA) implementation in Kenyan manufacturing enterprises. Lack of sufficient research on the factors influencing GA implementation and the paucity of existing literature created the need for this study.  Stakeholder theory was applied. Data were gathered using questionnaires that the researcher self-administered. The Cronbach's alpha (α) reliability test was applied to evaluate the internal consistency of the measurements. The investigation's primary emphasis was on 1,107 manufacturing firms that are Kenya Association of Manufacturers members.  The sample consisted of 294 firms.  To ensure that each data stratum was fairly represented in the analysis, stratified random sampling was used in the study.  The study's results showed that stakeholder pressure significantly and favorably impacted Kenyan manufacturing companies' adoption of green accounting.  The study came to the conclusion that manufacturing companies in Kenya ought to embrace and apply GA. The study recommends that manufacturing enterprises in Kenya prioritize the training and development of their accounting professionals in environmental sustainability and the importance of stakeholders in green accounting implementation journey. Stakeholders pressure is an integral part of green accounting and thus stakeholders are recommended to continue having requirements to the manufacturing firms to adopt green accounting.

Submitted

19th Jul 2024

Reviewed

27th Sep, 2024

Accepted
 

4th Oct 2024

Published
 

20th Oct 2024
Chi è in involuzione è involuto o inevoluto?
Authors: Coletti Vittorio
Published: October 2024

Se qualcuno o qualcosa ha, presenta, mostra, subisce un’evoluzione, si può dire che si è evoluto. Ma se invece subisce un’involuzione, come si può dire? ci chiedono in sostanza i lettori.
The Syntactic Efforts to The Sheikh Mohammad Muhi Ad-Deen Abdulhameed in Ibin Akeel's Explanation
Authors: وحيد بلسم عبد الرسول
Published: October 2024

The Arabic language is one of the honoring languages that has a supreme status. Being the language of the Holly Qura'an has increased its refinedness and spread in the Islamic and non-Islamic world. It has become the means of communication and conversation, and the language of knowledge and thought. The multiplicity of its dialects and accents is a sign of its capacity. Many Roman, Persian, and Greek sciences and arts have been translated and Arabicized into it. It has further become the formal language of communication in the world. Many great Arab scholars have played a role in examining it to maintain and elevate it. One of these scholars is the great scientist Mohammad Muhi Ad-Deen Abdulhameed who has done great syntactic efforts in Ibin Akeel's explanation, the topic of the present research. This is because Mohammad has great efforts and status in laying the bases of Arabic syntax through his categories, invaluable publishing in different branches of Arabic language, such as: syntax, morphology, literature, rhetoric, especially in the explanation of Ibin Akeel. The paper will also shed light on Mohammad's origin, date of birth, age, bringing up, professors, his students, the important events that affected his academic life, his scientific and religious orientations, and the most important publishing that enriched the Arabic sciences. Then, the researcher will hopefully cover the most important issues that have been tackled by this respectful scientist in his publishing or in what others have written about him. The tackledissues either reflect his own ideas, or represent his efforts in following the previous scholars. In the human history, the number of great scholars, Imams, and scientists differs from age to age. One of these scholars is the great scientist Mohammad Muhi Ad-Deen Abdulhameed. The reason behind choosing this great figure is the desire to serve the Arabic language, and cover all what has been written on this figure and his publishing. Besides, it is hoped to give this great figure the due respect and importance as an appreciation to the things he provided to the Arabic language that in return helped elevate its status among the other world languages and enrich it with various lines of knowledge; especially when the amount of studies on this figure is still meager.
Telepsikiatri Dalam Undang-Undang Nomor 17 Tahun 2023 dan Peraturan Pemerintah Nomor 28 Tahun 2024: Tinjauan Hukum dan Etika
Authors: Wijayanti Rika Indah , Sutarno Sutarno , Panjaitan Thomson
Published: October 2024

Telepsikiatri, sebagai bagian dari telemedisin, menjadi inovasi penting bidang kesehatan mental yang meningkatkan aksesibilitas dan kenyamanan. Telepsikiatri telah digunakan untuk hampir semua gangguan kejiwaan. Adanya tantangan baru terkait aspek hukum dan etika, terutama pelayanan telepsikiatri sebelum dan setelah pandemi. Undang-Undang Kesehatan Nomor 17 Tahun 2023 dan Peraturan Pemerintah (PP) Nomor 28 tahun 2024 merupakan regulasi terbaru di bidang kesehatan di Indonesia, memberi landasan hukum pelaksanaan telepsikiatri. Penelitian ini bertujuan menganalisis aspek hukum dan etika pelaksanaan telepsikiatri. Penelitian ini menggunakan pendekatan yuridis normatif, berfokus pengkajian teks hukum dan dokumen etika terkait. Data dari sumber-sumber hukum primer, serta sumber sekunder, dianalisis dengan pendekatan deskriptif analitis. Peraturan telepsikiatri mengikuti peraturan telemedisin. Telekesehatan dan telemedisin dalam UU Nomor 17 tahun 2023 diatur dalam Pasal 25 dan Pasal 172. Dijabarkan lebih lanjut dalam PP Nomor 28 tahun 2024 tentang: batasan telekesehatan dan telemedisin; penggunaan; cakupan; fasyankes penyelenggara telemedisin; persyaratan fasyankes penyelenggara telemedisin; peresepan dan rekam medis elektronik. Dari perspektif etika, Perhimpunan Dokter Spesialis Kedokteran Jiwa Indonesia mengeluarkan Panduan Etikolegal terkait pelayanan kesehatan telemedisin dalam bidang psikiatri dan pelayanan konsultasi psikiatrik melalui platform digital penghubung kesehatan. UU nomor 17 Tahun 2023 dan PP nomor 28 tahun 2024 memberikan kerangka hukum mendukung pelaksanaan telepsikiatri di Indonesia. Tantangan dalam penerapannya adalah pengawasan kualitas layanan dan penegakan prinsip-prinsip etik. Maka disarankan pengembangan pedoman teknis pelaksanaan telepsikiatri yang mencakup standar teknis, prosedur, dan pengawasan. Peningkatan kesadaran dan pelatihan tenaga kesehatan yang terlibat dalam telepsikiatri mengenai aspek hukum dan etika telepsikiatri.
Increasing the Growth and Production of Peanut Plants (Arachis hypogaea L.) by applying Bokashi and Liquid Organic Fertilizer from Vegetable Waste
Authors: Galib Muliaty , Munawir Syarif Muhammad , Nontji Maimuna , Robbo Anwar , Akbar Abdul
Published: October 2024

Importance of using organic fertilizers to sustainably improve agricultural productivity, especially in low-fertility soils, is crucial. Peanuts (Arachis hypogea L.), a high-economic-value crop, require appropriate fertilization to support optimal yields. Bokashi fertilizer and liquid organic fertilizer (LOF) from vegetable waste have the potential to enhance soil fertility, microbial diversity, and crop yields. This study aims to evaluate the effects of Bokashi and LOF applications on peanut yield and soil quality. The method used is a randomized block design (RBD) with two treatment factors. The results showed that the application of Bokashi and LOF significantly increased the number of pods, seed weight, and peanut production per hectare. The best treatment was found in the combination of Bokashi and LOF at the 50 ML/L concentration, which produced the highest number of pods (24.59), the highest seed weight per plant (4.37 grams), and a yield per hectare of 0.72 tons. In conclusion, the use of organic fertilizers, especially LOF from vegetable waste, significantly improves peanut productivity and has the potential to support sustainable agricultural practices.
Thrombolytic, Analgesic and Antidiarrhoeal Activities of Methanol Extract of Bauhinia Acuminata Linn
Authors: Rabeya Islam Shilpi, , Mohammad Firoz Khan, , Md. Arifur Rahman , Md. Al Amin Sikder , Mohammad A. Rashid
Published: October 2024

The present study was designed to evaluate the analgesic and antidiarrheal activities of a methanol extract and thrombolytic activity of methanol extract and its different partitionates obtained from the leaves of Bauhinia acuminata Linn. The analgesic activity was determined on mice model for its central and peripheral pharmacological actions using acetic acid-induced writhing and tail immersion tests, respectively and antidiarrheal effect was assessed by castor oil-induced diarrhea model at 200 and 400 mg/kg b.w. In in vitro thrombolytic study, the petroleum ether soluble materials of methanol extract revealed highest thrombolytic activity with clot lysis value of 46.66±0.67% as compared to 63.26±0.47% exhibited by the standard streptokinase. The extract significantly (P< 0.05) attenuated the acetic acid-induced writhing with the highest activity observed at 400 mg/kg b.w. (41.43%) comparable to that of the standard drug, diclofenac sodium (47.62%). A significant dose-dependent increase (P< 0.05) of latency period was also observed in the tail immersion method. During the castor oil-induced diarrheal assay, the extract showed significant (P<0.05) and dose dependant antidiarrheal effect. These findings indicate that sthe extract has potential thrombolytic, analgesic and antidiarrheal activity which support the folkloric claim and thus have great potential as a source of natural products.
Relationship between Type 2 Diabetes Mellitus and Depression
Authors: Rumela Ali , Dr Anisur Rahman
Published: October 2024

The purpose of the study is to find out the relationship between T2DM and depression. The sample of the study comprised 652 patients of whom 348 were males and 304 were females and were taken from outpatient department (OPD) of Bangladesh Institute of Health Science (BIHS) Bashaboo, Dhaka and Bangladesh Institute of Research and Rehabilitation on Diabetes, Endocrine and Metabolic Disorder (BIRDEM), Shahbagh, Dhaka. Quantitative research methods were used in the study. The measures used in the study were: Depression Scale of Uddin & Rahman, Blood glucose was measured by glucometer called accu-check, in-depth interview and observational reports. The age range was between 20 and 80 years and their average age was 51±11 years. Their educational level was from illiteracy to doctorate degree. Duration of T2DM of the subjects were divided in three phases – (i) less than 1 years (14.9% males and 17.2% females), (ii) 1-10 years (17.6% males and 17.2% females) and (iii) above 10 years (20.9% males and 12.3% females). More than fifty percent were male and thirty eight percent females were married. In respect of occupation 41.1% female responded were housewives, 2.5% female responded were service holder, 0.5% female responded were business persons, 1.5% females were retired and other females 1.1%; whereas of male Ss 20.9% were jobholders, 14.3% were businessmen, 12.6% were retired persons and others were 5.7%. Seventy five percent of the sample showed minimal depression, 14.7% had mild depression, 5.8% had moderate depression and 4.4% showed severe depression.
Effectiveness of the Food Safety Aspects in Small Medium Entrepreneur’s Bakery Food Technology of Dhaka Metropolitan City
Authors: MD Bellal Hossain , Ahmed Mia
Published: October 2024

Bakery and confectionary products are dominated by small cottage industries in Bangladesh. The SMEs sub-sector plays an increasingly important role in the technology assimilation and dissemination in economic development of Bangladesh. Resources such as information, materials, technology, industry, and finance are too limited for Bangladeshi SMEs food sectors. 86% bakeries are small and 14% medium out of 50 selected samples at Dhaka Metropolitan city was investigated. Most of the entrepreneurs invested small amount of finance i.e., 1- 15 million taka. Large number of respondents i.e. 56% bakeries produced multi items such as biscuit, cake and bread were being of different qualities and only 10% produced single product. Production capacity of 84% industries were <500 Kg/day and 16% industries were >500-1000 Kg/day. Maximum industries have partial practice as per standard requirements of plant design, solid waste disposal and drainage facilities. 68% SME food industries used standard raw materials and remaining 32% had not. Only 4 to 4.5 % have good quality control and hygiene system, 74% poor sanitation & hygienic condition and 28% poor quality control; & 53.33% industries under regulatory license i.e,96% trade license, 54% BSTI license and 10% premises license and 46.67% have no regulatory license.