bluuebunny/crossref_metadata_2025 huggingface dataset:
Management Problems of Information Support of Technical and Economic Systems Based on Artificial Intelligence Technologies
Authors: Aliyev Alovsat G. , Shahverdiyeva Roza O. , Salimkhanova Sunyakhanim A.
Published: February 2024

In the article, the problems of management of the information support of regional technical and economic systems based on the digital technologies of the Industry 4.0 platform are defined and their relevance is justified. With the application of artificial intelligence technologies, some problems related to the effective management of information support in technical and economic systems, including innovative enterprises, were explained. Some aspects of the essence and activity of technical-economic systems and their information support were analyzed. An overview analysis of relevant scientific research works was conducted and the state of problem solving was studied. Digital technologies of Industry 4.0, as well as the main functions of artificial intelligence technologies, and some global development trends related to their application in various fields, were studied. An architectural-technological structure model was proposed based on the application of artificial intelligence technologies of technical-economic systems, as well as information support of innovative-industrial enterprises. In the conditions of the transfer of digital innovations, directions for increasing the sustainable activity of technical-economic systems and innovative enterprises have been determined. The level of importance of industrial-digital technologies applied in the activity of technical-economic systems and innovative enterprises is indicated. Based on artificial intelligence technologies, relevant recommendations were given on the mechanisms for solving the problems of management of the information support of technical and economic systems.
Financial Original Voucher Classification and Verification System Based on Deep Learning
Authors: Yao Wenhao , Hua Wen , Wang Huiying
Published: February 2024

Aiming at the problems of voucher preparation errors, numerous verification rules, lengthy audit cycle and low efficiency in the process of voucher preparation and audit of financial reimbursement in Colleges and universities, based on the implementation process of financial reimbursement process, this paper designs a framework of financial original voucher classification and verification system based on deep learning, and proposes a deep learning algorithm to identify the key contents of financial original vouchers, so as to support the voucher preparation process of financial reimbursement personnel Review and verification process of financial personnel. By testing the existing financial reimbursement process, the original voucher can be accurately classified according to the requirements of the national tax system for the classification of goods, for the identification of the type of daily reimbursement; based on the preprocessing of bills, FRCNN algorithms in deep learning can be applied to identify the key contents of bills.
Cold Chain Logistics Demand Forecasting Based on Improved BP Neural Network Model
Authors: Deng Xudong , Zhang Boheng , Wang Yong
Published: February 2024

According to the characteristics of continuous value prediction and the imitation of the sample data size of cold chain logistics demand, an improved BP neural network model based on gating mechanism and GELU is proposed. Through gating mechanism, neural network pays more attention to important features in input, and GELU is used as the activation function of neural network, which can provide better nonlinear ability. In the empirical process, the model is used to forecast the demand of cold chain logistics of agricultural products in Hubei Province. The improved BP neural network achieves 96.07% similarity on the test dataset, which represents the state of the art in cold chain logistics demand forecast.
New Approach to Assessing Structural Complexity
Authors: Vozna Nataliia
Published: February 2024

The work is devoted to solving a scientific problem of the development of methodology for improvement of multifunctional computing devices structures, which are the components of complex computer systems. Multifunctional data that are generated, transformed, transmitted, stored, processed and used in modern distributed IoT systems is defined. The use of this data simplifies the operations to be performed. New theoretical and applied bases of evaluation and calculation criteria of structural complexity of the created and applied components of complex distributed computer and cyber physical systems are determined and the existing ones are developed that allowed improving system characteristics of computerized systems components and using them efficiently in cyber physical systems due to the reduction of structural, hardware and time complexity.
Planning and Design of Intelligent Scheduling System for Subway Staff
Authors: Deng Haitao , Dong Mengmeng , Zhang Zhenqing
Published: February 2024

With the rapid development of urban rail transit, the number of workers on the front line of urban rail transit is increasing. With the increase in rail transit network density in most cities, the total number of staff in a single station and the number of staff in the same shift is increasing, which adds difficulty to the overall scheduling of subway staff. At present, most urban subway station staff are arranged manually, in order to reduce manual participation in the process of scheduling, save labor costs, and enhance the rationality of working time arrangement. According to the actual demand, the intelligent scheduling system of subway staff is planned and designed.
The Efficient and Secure Digital Management System for Radiologists
Authors: Iavich Maksim , Sharvadze Lasha
Published: February 2024

This article describes the authors’ research on a unified digital management system for the clinic. The system is focused on the use of radiologists and medical imaging. The goal of the research is to develop a unified, secure, and efficient management system for the clinic. The system uses a single-window principle, fully integrates all clinic management systems into one environment, and fully digitizes them. Due to the scattered processes across different areas, the current clinical management systems do not have all the necessary structures, processes, data, and systems integrated into a single electronic environment. This article describes one of the medical visualization modules of the new research-based medical facility management software, which will be integrated into a unified hospital management system. The system has a Web-based interface and is compatible with a variety of mobile devices. The system provides security features such as password policies and user role management. The system works in a secure network environment. Experiments conducted in a test environment have revealed that the new system improves the efficiency of delivering medical services and reduces the time needed to deliver a medical service. The significance lies in the potential to transform clinic management, optimize clinical processes, and ultimately enhance the quality of patient care. The findings have relevance not only for the medical community but also for technology developers and policymakers aiming to advance healthcare systems.
Multi-Interactive College English Teaching Under the Network-Based Multimedia Environment
Authors: Zeng Zhilan
Published: February 2024

As a new teaching method, multi-interactive teaching has been more and more recognized by educators in this fast-growing information age due to its advantage of facilitating communication. However, more empirical studies still need to be done to investigate its effect. This study aims to investigate the impact of multi-interactive teaching method on college students’ English proficiency and their learning motivation through a quasi-experimental design. The Experimental Group (44 students) was taught using multi-interactive teaching approach while the Control Group (44 students) learned English in a conventional way over a span of 14 weeks. T-test was adopted to examine whether there was significant difference in English proficiency (listening, reading, writing, and translation) and their learning motivation between the two groups. The findings revealed that except writing, the Experimental Group obtained significantly higher scores than the Control Group. Hence, it is recommended that multi-interactive teaching be used as an effective method to promote students’ English proficiency and learning motivation in College English classes.
Reform and Practice of the Teaching System of Combining Virtual and Real Teaching in the Experimental Course of “Asphalt and Asphalt Mixture”
Authors: Xu Wen , Chen Ruiqi , Zhang Linbo , Tong Jian , Huang Tingting
Published: February 2024

Experimental teaching is an important carrier for cultivating innovative spirit and practical ability. By using the combination of virtual and real methods, the breadth and depth of experimental teaching content are expanded, the time and space of experimental teaching are extended, and the quality and level of experimental teaching are improved. This article introduces the overall framework of the virtual reality combination teaching system for the “Asphalt and Asphalt Mixture” experimental course. Through teaching reform, the effectiveness of experimental teaching has been effectively improved, students’ basic experimental skills and techniques have been better trained, and students’ further understanding and consolidation of basic theoretical knowledge have been deepened. Finally, taking the “Three Major Indicators of Asphalt” experiment as an example, the architecture and teaching methods of the virtual reality combination experimental teaching system were elaborated in detail, as well as the role of cultivating students’ experimental skills and independent innovation ability.
Impact of the Liberalization of Fertility Policy on the Female Labor Market Under Different Educational Backgrounds: Empirical Analysis Based on CFPS Data
Authors: Wu Hao , Gao Ying
Published: February 2024

Fertility policy is an important public policy to promote population structure optimization and economic and social development in China. Based on CFPS data from 2016, 2018 and 2020, this paper evaluates the impact of universal two-child policy and three-child policy on female labor market in different educational backgrounds by using the method of differential and differential analysis. The research shows that the liberalization of the policy will reduce the employment rate of female labor. Under the policy, the older labor force and the lower education will suffer more discrimination in employment. In addition, compared with highly educated women, women with low education have a higher willingness to have multiple children, indicating that the liberalization of the birth policy has a more significant impact on the employment of women with low education. In contrast, the phenomenon of low fertility level and fertility rate in highly educated families may further rise, and further aggravate the imbalance of fertility rate in China. The research in this paper provides empirical evidence for evaluating the impact of the implementation of the fertility policy on the female labor market.
The Derivation and Physical Meaning of Wave Function on College Physics Course Ideological and Political Integration
Authors: Tang Fanbin , Chen Fengmei
Published: February 2024

Many aspects of college physics teaching can be combined with moral education. The article integrates ideological and political elements into the teaching of college physics courses from four aspects, which can stimulate students’ spirit of exploration and innovation, improve students’ scientific literacy, cultivate students’ scientific attitude of seeking truth from facts and establish a dialectical materialist world view. Take the derivation of wave function as an example, guide students to analyze from the perspective of dialectical materialism methodology, analyze the essence of wave from the micro level, and finally get the wave function. At the same time, from the physical meaning of wave function, students should be guided not to be tempted by foreign objects and adhere to their own hearts. Help them establish a correct outlook on life, values and world outlook. Then various educational elements are cleverly integrated into the teaching content to enhance the effect of education.
Reform of Ideological and Political Education in Asphalt and Asphalt Mixture Experimental Course
Authors: Xu Wen , Xu Sheng , Zhang Linbo , Tong Jian
Published: February 2024

In order to promote the deep integration of ideological and political courses and professional course teaching and cultivate high-quality applied engineering and technical talents with comprehensive development, the research is conducted from the perspective of asphalt and asphalt mixture experimental courses. Based on the characteristics of the course and the combination of professional knowledge points, the educational goals of ideological and political education in the course are determined. Through multiple aspects of ideological integration: deeply explore ideological elements, optimize teaching content containing ideological elements, deepen the design of the teaching process of ideological education, and innovate teaching models and methods. This paper summarizes and analyzes the practice and thinking in teaching reform, which has great significance in promoting students’ patriotic awareness, improving learning motivation, and clarifying the direction of efforts. It also provides reference for the reform and construction of ideological education in university courses.
Work Family Conflict and Job Satisfaction of Middle School Teachers: A Test Based on a Dual Mediation Model
Authors: Guan Shuaifeng , Shen Huadong
Published: February 2024

Whether the relationship between work and family is harmonious is closely related to personal development, and the conflict between work and family will lead to personal dissatisfaction with work. This paper reveals the mediating effects of occupational identity and occupational stress on work-family conflict and job satisfaction. The results show that: (1) Work-family conflict is negatively correlated with job satisfaction. (2) Occupational identity plays a mediating role in the impact of work-family conflict on individual occupational health development. (3) The influence of occupational stress mediating family conflict on individual occupational health development. The results of the study are helpful for individuals to recognize the important role of harmonious work-family relationships on their occupational health development, and are an important reference for relieving psychological stress arising from work and adjusting personal attitudes toward family and work.
Training Mode of Applied Talents in Environmental Design Based on OBE Concept – Taking Public Space Design as an Example
Authors: Xiao Peng , Huang Yu
Published: February 2024

Centering on the environmental design major under the concept of OBE, this paper studies the teaching reform of public space design course, the core course of the major. In the process of implementation, it closely focuses on the orientation of new liberal arts construction and the training needs of applied talents. It reshapes the teaching objectives of this course from three dimensions of knowledge exploration, ability training and value shaping, and implements the teaching concept of “one core, two tracks and three dimensions” throughout the process. It constructs a teaching content system of “knowledge + ideology and politics + art + engineering”, closely links the teaching mode with three rings of “pre-class exploration, in-class guidance and after-class extension”, and integrates multiple information technologies, combining online and offline, virtual reality and classroom construction. We create a good learning atmosphere and cultivate students’ interest in learning through various forms such as practice speaking, student speaking and student evaluation, teacher guiding student performance. Deepen the reform of training applied talents for environmental design majors.
Multimedia Integration in the Teaching of Ancient Chinese Literature Translation
Authors: Xiao Guannan
Published: February 2024

In the realms of education and translation, the profound historical, cultural, and linguistic complexities of ancient Chinese literature constitute a one-of-a-kind challenge. The purpose of this research was to investigate the possible advantages of incorporating multimedia components into the instruction of these traditional classics as well as their translations. This study used a quantitative technique to evaluate the influence that multimedia-enhanced content has on translation ability, understanding, and enjoyment of literary situations. The sample for this research was comprised of students who were enrolled in tertiary education programs. The findings demonstrated a significant increase in the number of participants who interacted with information that was enhanced by multimedia, demonstrating the power of this method as a teaching instrument. However, the research also highlights how important it is to integrate multimedia in a strategic manner, arguing in favor of a strategy that strikes a healthy balance between employing conventional research techniques and modern digital technologies. This research, in its core, gives insights into the transformational potential of multimedia in reviving and improving the educational experience of translating ancient Chinese literature.
Value of magnetic resonance imaging radiomics features in predicting histologic grade of invasive ductal carcinoma of the breast
Authors: Yang Xin-Lei , Ni Dong-He , Yu Yang , Zhao Jin-Cui , Lin Rui , Xiu Chao , Chang Zhe-Xing
Published: February 2024

BACKGROUND: Breast cancer has the second highest mortality rate of all cancers and occurs mainly in women. OBJECTIVE: To investigate the relationship between magnetic resonance imaging (MRI) radiomics features and histological grade of invasive ductal carcinoma (IDC) of the breast and to evaluate its diagnostic efficacy. METHODS: The two conventional MRI quantitative indicators, i.e. the apparent diffusion coefficient (ADC) and the initial enhancement rate, were collected from 112 patients with breast cancer. The breast cancer lesions were manually segmented in dynamic contrast-enhanced MRI (DCE-MRI) and ADC images, the differences in radiomics features between Grades I, II and III IDCs were compared and the diagnostic efficacy was evaluated. RESULTS: The ADC values (0.77 ± 0.22 vs 0.91 ± 0.22 vs 0.92 ± 0.20, F= 4.204, p< 0.01), as well as the B_sum_variance (188.51 ± 67.803 vs 265.37 ± 77.86 vs 263.74 ± 82.58, F= 6.040, p< 0.01), L_energy (0.03 ± 0.02 vs 0.13 ± 0.11 vs 0.12 ± 0.14, F= 7.118, p< 0.01) and L_sum_average (0.78 ± 0.32 vs 16.34 ± 4.23 vs 015.45 ± 3.74, F= 21.860, p< 0.001) values of patients with Grade III IDC were significantly lower than those of patients with Grades I and II IDC. The B_uniform (0.15 ± 0.12 vs 0.11 ± 0.04 vs 0.12 ± 0.03, F= 3.797, p< 0.01) and L_SRE (0.85 ± 0.07 vs 0.78 ± 0.03 vs 0.79 ± 0.32, F= 3.024, p< 0.01) values of patients with Grade III IDC were significantly higher than those of patients with Grades I and II IDC. All differences were statistically significant (p< 0.05). The ADC radiomics signature model had a higher area-under-the-curve value in identifying different grades of IDC than the ADC value model and the DCE radiomics signature model (0.869 vs 0.711 vs 0.682). The accuracy (0.812 vs 0.647 vs 0.710), specificity (0.731 vs 0.435 vs 0.342), positive predictive value (0.815 vs 0.663 vs 0.669) and negative predictive value (0.753 vs 0.570 vs 0.718) of the ADC radiomics signature model were all significantly better than the ADC value model and the DCE radiomics signature model. CONCLUSION: ADC values and breast MRI radiomics signatures are significant in identifying the histological grades of IDC, with the ADC radiomics signatures having greater value.
The role of computed tomography angiography in assessing the correlation between properties of coronary atherosclerotic plaque and blood lipids
Authors: Wang Zhi , Xu Lei , Sun Lin , Jiang Xin , Wang Juan
Published: February 2024

BACKGROUND: Coronary atherosclerotic heart disease (CAHD) is the leading cause of death in developed countries. OBJECTIVE: This study aimed to explore the correlation between the properties of coronary atherosclerotic plaque and blood lipids using computed tomography angiography (CTA). METHODS: A total of 83 patients with coronary heart disease were included in this study (males: 50; females: 33; average age: [59 ± 8] years old). They were classified into the stable angina group and unstable angina group. Atherosclerotic plaques were classified as fatty plaques (soft plaques), fibrous plaques, and calcified plaques based on the computed tomography (CT) values. SPSS 17.0 statistical software was used to analyze the correlation between the properties of angina and the CT values of atherosclerotic plaques, blood lipids, and plaque properties, and then compared between the stable and unstable angina groups. RESULTS: There were statistically significant differences in plaque properties between the stable and unstable angina groups (P< 0.001). During CTA examination, we found statistically significant differences in the CT density values of atherosclerotic plaques between the stable and unstable angina groups (P< 0.001). There were statistically significant differences between the properties of angina and the level of blood lipids (P< 0.05). CONCLUSION: Anginal properties negatively correlated with calcified plaques and positively correlated with non-calcified plaques. Calcified plaques negatively correlated with total cholesterol (TC), low-density lipoprotein cholesterol (LDL-C), and triglycerides (TG), and positively correlated with high-density lipoprotein cholesterol (HDL-C). Non-calcified plaques negatively correlated with HDL-C and positively correlated with TC, LDL-C, and TG.
Influence of hyperbaric oxygen therapy-specialized care on limb motor function and mental state of cerebral infarction patients with hemiplegia
Authors: Sun Yi , Ren Tao , Ji Xueli
Published: February 2024

BACKGROUND: Currently, cerebral infarction (CI) is mainly treated by emergency craniotomy or conservative treatment. However, some studies have questioned the functional recovery of patients after hyperbaric oxygen therapy (HBOT)-specialized care. OBJECTIVE: This paper mainly explores the influence of HBOT-specialized care on limb motor function (LMF) and mental state of CI patients with hemiplegia. METHODS: The medical records of 113 CI patients with hemiplegia treated in our hospital from March 2020 to March 2022 were collected. Of these, 53 received routine care nursing (conventional group) and 60 cases were given HBOT-specialized care (research group). Patient general data, scores of Fugl-Meyer Assessment (FMA), National Institutes of Health Stroke Scale (NIHSS), Self-rating Anxiety/Depression Scale (SAS/SDS) and Barthel Index (BI), and nursing efficiency were comparatively analyzed. RESULTS: The two groups showed comparability in general data. FMA and BI scores were increased in the research group after rehabilitation treatment, higher than the baseline and those of the conventional group, while NIHSS, SAS, and SDS scores were reduced, lower compared with baseline and those of the conventional group. In addition, significantly higher nursing efficiency was determined in the research group. CONCLUSION: HBOT-specialized care has beneficial effects on LMF, mental state, negative emotions and self-care ability of CI patients with hemiplegia and can enhance nursing efficacy, which deserves clinical popularization.
A biomechanical reinforcement of PMMA denture base material with sericin and fibroin: A preliminary screening study
Authors: Meenakshi Srinivasa Iyer , Maheshkumar Hima , Dureja Shyla , Rao Raghunath Nagasundara , Shivakumar Ganiga Channaiah , Marrapodi Maria Maddalena , Cervino Gabriele , Minervini Giuseppe
Published: February 2024

BACKGROUND: Polymethyl methacrylate (PMMA) is a commonly used denture base material, but susceptibility to fracture under functional loading remains a challenge. OBJECTIVE: This preliminary screening study aims to investigate the potential of sericin and fibroin as reinforcing agents in the PMMA denture base material. METHODS: The flexural and impact strengths of PMMA incorporated with 0.01% sericin, and 0.01% each of sericin and fibroin, were evaluated. The control group consisted of PMMA without any additives. The maximum load and energy required to break the samples were measured. Statistical analysis was performed using one-way ANOVA test and Scheffe Post Hoc tests to compare mean values between subgroups. RESULTS: The results indicated significant improvement in the flexural and impact strengths of PMMA with the addition of sericin and fibroin. The subgroups with 0.01% sericin, and 0.01% each of sericin and fibroin, demonstrated higher mean values in load and energy measurements compared to the control group. The statistical analysis confirmed the significance of these findings. CONCLUSION: The addition of 0.01% sericin and 0.01% each of sericin and fibroin to PMMA denture-based resin material significantly increases its flexural and impact strengths. These preliminary findings suggest the potential of sericin and fibroin as effective reinforcing agents in PMMA denture base materials, thereby enhancing their biomechanical properties.
Examining different cost ratio frameworks for decision rule machine learning algorithms in diagnostic application
Authors: Kasiviswanathan Sivachandar , Vijayan Thulasi Bai
Published: February 2024

BACKGROUND: Artificial Intelligence (AI) plays a pivotal role in the diagnosis of health conditions ranging from general well-being to critical health issues. In the realm of health diagnostics, an often overlooked but critical aspect is the consideration of cost-sensitive learning, a facet that this study prioritizes over the non-invasive nature of the diagnostic process whereas the other standard metrics such as accuracy and sensitivity reflect weakness in error profile. OBJECTIVE: This research aims to investigate the total cost of misclassification (Total Cost) by decision rule Machine Learning (ML) algorithms implemented in Java platforms such as DecisionTable, JRip, OneR, and PART. An augmented dataset with conjunctiva images along candidates’ demographic and anthropometric features under supervised learning is considered with a specific emphasis on cost-sensitive classification. METHODS: The opted decision rule classifiers use the text features, additionally the image feature ‘a* value of CIELAB color space’ extracted from the conjunctiva digital images as input attributes. The pre-processing consists of amalgamating text and image features on a uniform scale, normalizing. Then the 10-fold cross-validation enables the classification of samples into two categories: the presence or absence of the anemia. This study utilizes the Cost Ratio (ρ) extracted from the cost matrix to meticulously monitor the Total Cost in four different cost ratio methodologies namely Uniform (U), Uniform Inverted (UI), Non-Uniform (NU), and Non-Uniform Inverted (NUI). RESULTS: It has been established that the PART classifier stands out as the top performer in this binary classification task, yielding the lowest mean total cost of 629.9 compared to other selected classifiers. Moreover, it demonstrates a comparatively lower standard deviation 335.9, and lower total cost across all four different cost ratio methodologies. The ranking of algorithm performance goes as follows: PART, JRIP, DecisionTable, and OneR. CONCLUSION: The significance of adopting a cost-sensitive learning approach is emphasized showing the PART classifier’s consistent performance within the proposed framework for learning the anemia dataset. This emphasis on cost-sensitive learning not only enhances the recommendations in diagnosis but also holds the potential for substantial cost savings and makes it a noteworthy focal point in the advancement of AI-driven health care.
IS ISLAMIC BANKING RIBA FREE ? (CASE STUDY : MURABAHA CONTRACT)
Authors: Martono Adi
Published: February 2024

Islamic banks is established to provide solutions on the need for transactions and financing facilities to the Moslem who want to avoid riba and gharar. From the previous researches, author obtains facts and conditions : 1) Moslem people think Islamic banks still implement contract and transaction contain riba or they do not comply with Holy Qurâ€™an and Sunnah of Prophet. 2) In executing murabaha contract, Islamic banks under study have not possessed or controled the goods before they sells it to the customer. To find out how and why those facts and conditions happen in Islamic bank, author uses case study as research methodology. After after analyzing the implementation of murabaha contract from previous researches and comparing it to the sharia standards, authorfound there are gaps between the murabaha contract that has been implemented in several Islamic bank and in sharia standard. In this case, author uses sharia standard issued by Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Those gaps are implementation of wakalah contract, possession of goods and implementation of murabaha contract. Islamic bank should improve the process or mechanism of those contract. The conclusion is because lack of understanding about that Islamic banks have to improve the process of Murabaha contract, such as the process of acquisition of goods so the process refers to the Holy Qurâ€™an and the Sunnah of Prophet.
Effect of Audit Quality, Geographic Diversification, Industry Diversification, Ownership Structure, and Audit Engagement Period on Earnings Management
Authors: Prastitasari Tia Maudi , Effriyanti Effriyanti
Published: February 2024

This research is quantitative research with the descriptive method, the data used are secondary data in the form of financial reports that contain numbers and then tested and describe or provide an overview of these results. This study aims to see the effect of audit, geographic diversification, industry diversification, ownership structure, and audit engagement period on earnings management in manufacturing companies listed on the IDX for the 2017-2019 period. The population in this study were 118 companies. The sampling technique used purposive sampling and obtained 18 companies with a research period of 3 years (2017-2019) in order to obtain 54 sample data. The results showed that audit quality had a negative and significant effect on management earnings, geographic diversification had no effect on management earnings, industry diversification had no effect on earnings management, ownership structure, both institutional ownership and managerial ownership had no effect on earnings management, and audit tenure had a positive effect. and significant to earnings management. Simultaneously audit quality, geographic diversification, industry diversification, ownership structure and audit engagement period have a joint influence on earnings management in manufacturing companies listed on the IDX in 2017-2019.
Impact of Pandemic on Zakat Receiving and Distribution at Baznas Kabupaten Karawang
Authors: Mubarokah Isro'iyatul , Muzayanah Fety Nurlia
Published: February 2024

The impact of the pandemic has resulted in many people losing their jobs. This causes the potential for muzakki to decrease and mustahik to increase. This paper will examine how zakat is received and distributed before and after the pandemic. The method used in this research is descriptive qualitative. The data used in this study are primary and secondary data. The results showed that there was a decrease in both the collection and receipt of zakat after the Covid-19 pandemic. BAZNAS Karawang Regency needs to make various efforts to improve the collection and distribution of zakat in Karawang Regency again.
Profitability Analysis and Asset Structure Against Company Value with Intellectual Capital as Moderation
Authors: Oktaviani Retno Fuji
Published: February 2024

This study aims to analyse the effect of profitability and Asset Structure on the Value of Companies with Intellectual Capital as Moderation of Empirical Studies on Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2020 Period. The total population are 32 companies, and the sampling technique with purposive sampling collected sample was 16 companies. This research used analysis multiple linear regression with moderation variable. Statistical software for calculated data is Rstusio. The results showed that profitability and asset structure proved to have an influence on firm value. Variable intellectual capital moderating has also been shown to have a moderate effect on profitability and asset structure on firm value.
Earning Persistence from Operational Cash Flow, Earnings Management, and Debt Policy
Authors: Febriani Cika , Firmansyah Amrie
Published: February 2024

This study examines operating cash flow, earnings management, and debt policy on earnings persistence. This study employs a quantitative method approach. The research data is sourced from the financial statements of companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the period 2016 to 2020. The research data is sourced from www.idx.co.id, www.idnfinancials.com and the company's official website. Based on purposive sampling, the total research sample was 145 observations. Hypothesis testing is conducted by using multiple linear regression analysis for panel data. The results suggest that operating cash flow and debt policy are negatively associated with earnings persistence, while earnings management is not associated with earnings persistence. This research indicates that the Indonesia Financial Services Authority is to improve policies related to the financial reporting integrity of Indonesia-listed companies. In addition, the Authority needs to increase supervision over manager policies that can harm the interests of shareholders to improve corporate governance.
The Implementation of Tax Management in The Effort Tax Efficiency
Authors: Linawati Linawati
Published: February 2024

This research aims to apply tax management for tax efficiency and reliable tax data. In this research, the method used is Applied Research. The data collection techniques used are interviews and documentation. The results of this study show that PT X is a taxpayer who complies with taxation; this can be seen from tax administration or compliance tax, where tax payments and reporting are made before maturity. The company has complete accounting records, audited financial statements, and proof of transactions that are neatly arranged and sequentially numbered. The tax management strategies applied are making tax equalization working papers in the Periodic Tax Return VAT with the Corporate Income Tax Return, making working papers reconciling income tax withholding and collection with the Corporate Income Tax Return, improving accounting records separated between service costs and material costs to avoid the imposition of higher taxes, changing the PPh 21 tax burden borne to be supported and avoiding expenses that cannot be deducted according to tax regulations. From this application, PT X can avoid administrative sanctions and save taxes. This research is a development of previous research on tax management applied in the form of administration and compliance, tax planning, tax control, and Other Tax Matters.
The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management
Authors: Satiman Satiman , Novia Kota
Published: February 2024

This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method. This study's total number of samples was 15 goods and industrial consumption companies listed on the Indonesia Stock Exchange during the 5-year observation period (2017-2021). The analytical tool for testing the hypothesis is EViews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classic assumption test, and hypothesis test. The results of this study indicate that the audit committee, firm size, and tenure audit simultaneously influence earnings management. While the partial firm size and audit tenure do not affect earnings management, the audit committee affects earnings management.
The Effect of Financial Performance and Exchange Rate on Stock Return
Authors: Hidayat Muhammad Rasyid , Nursyirwan Vivi Iswanti
Published: February 2024

This study aims to determine how the current ratio and the exchange rate can affect stock returns. This study uses an associative quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange in the category of manufacturing companies in the consumer goods industry sector, food and beverage sub-sector taken from 2016-2020 as many as 32 companies. The sampling technique in this research is purposive sampling. The results of this study state that the current ratio does not affect stock returns, but the exchange rate affects stock returns.
Asset Turnover, Inventory Turnover, Dividend Policy and Profit Growth
Authors: Suhernah Suhernah
Published: February 2024

This study aims to determine the effect of total asset turnover, inventory turnover, and dividend policy on profit growth. Total asset turnover is measured using the ratio between sales and total assets, inventory turnover is measured using the ratio between the cost of goods sold and average inventory, and dividend policy is measured using the dividend payout ratio (DPR), which compares dividends per share with earnings per share. Meanwhile, profit growth is measured by subtracting the current period's profit from the previous period's profit and dividing it by the previous period's profit. This study's population is healthcare sector companies listed on the Indonesia Stock Exchange for 2017-2021. The number of samples in this study was 7 companies obtained through purposive sampling and obtained sample data of 35 data. This study's data type is secondary data with quantitative research methods. The analysis technique used is panel data regression analysis with a significance level of 3%. This research was processed using Eviews 9 software. It showed that (1) Total Asset Turnover had a significant effect on Profit Growth, (2) Inventory Turnover had a significant effect on Profit Growth, and (3) Dividend Policy had no significant effect on Profit Growth.
The Effect of Tax Incentives, Financial Distress and Leverage on Accounting Conservatism
Authors: Darma Sapta Setia
Published: February 2024

This study aims to provide empirical evidence of the effects of Tax Incentives, Financial Distress, and Leverage on Accounting Conservatism. This type of research is quantitative. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021. The sample used in this study took 175 data from 35 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique in this study used the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of the Statistical Package For Social Sciences (SPSS) version 22 program. Based on the test result,s it was found that partially Financial Distress and leverage did not significantly affect Accounting Conservatism. In contrast, tax incentives had a significant influence on Accounting Conservatism. Simultaneously Tax Incentives, Financial Distress and Leverage affect Accounting Conservatism. The research findings provide practitioners, internal (managers and business owners, both local and multinational organizations), and external (policymakers, foreign investors) new insights into applying conservative accounting policies, which are influenced by various factors.
Does Sales Growth Have an Effect on The Relationship Business Strategy, Multinational Companies and Tax Avoidance?
Authors: Darma Sapta Setia , Oxadina Apriliana
Published: February 2024

This research aims to empirically prove the effect of business strategy and multinationals on tax avoidance, with sales growth as a moderating variable. This research was conducted in property and real estate companies. The type of research used is quantitative with an associative method approach. The data type used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2017-2021. Samples were collected using a purposive sampling method. The amount of data collected is 60 observational data. The data were processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysisâ€”the results of the F statistical test show that business strategy and multinationals simultaneously influence tax avoidance. The results of the t-statistical test show that business strategy has a positive effect on tax avoidance, but multi-nationality hurts tax avoidance. The MRA test results show that sales growth moderates the effect of business strategy and multinationals on tax avoidance. The novelty of this research is that in this research period, 2017-2021, by taking data for the last five years, then the result conclusions are more generalizable and better reflect the conditions that occur at the moment.
The Contribution of Village Owned Enterprise (BUMDes) on Local Revenue in Tapelan Village, Bojonegoro Regency
Authors: Pujayanti Dwi Retno , Nugroho Mahendra Adhi
Published: February 2024

This study aims to analyze the financial condition of Maju Makmur Village-Owned Enterprises (BUMDes) in Tapelan Village, Bojonegoro Regency, as well as their impact on Local Original Income (PAD) in the village in 2022. A narrative approach was used in this study by collecting data through interviews with BUMDes management and related stakeholders, as well as analysis of BUMDes financial statement documents for the last three years. The results showed some significant findings. First, constraints in the form of limited capital affect the ability of Maju Makmur BUMDes to develop its business and achieve sustainable growth. Second, suboptimal managerial skills among BUMDes managers affect operational effectiveness and overall business management. Third, more access to the market is needed to expand product reach and increase the marketing of BUMDes.
Pengaruh Good Corporate Governance, Persistensi Laba dan Earning Growth terhadap Kualitas Laba
Authors: Benarda Benarda , Desmita Desmita
Published: February 2024

The purpose of this study was to determine the effect of good corporate governance, earnings persistence and earning growth on earnings quality. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data used in this research is secondary data. The data obtained and collected are then processed using the Eviews 11 application. The results of this study are jointly independent variables consisting of managerial ownership, institutional ownership, independent board of commissioners, audit committee, earnings persistence and earning growth affect earnings quality. Partially independent board of commissioners affect earnings quality, while managerial ownership, institutional ownership, audit committee, earnings persistence and earning growth have no effect on earnings quality.
INVESTMENT RISK, INVESTMENT OPPORTUNITY SET DAN RETURN SAHAM
Authors: Yusma Nuke , Holiawati Holiawati
Published: February 2024

The purpose of this study was to determine the effect of investment risk and Investment Opportunity Set on stock returns in Manufacturing Companies in the Industrial Sector of Consumer Goods Listed on the Indonesia Stock Exchange 2013-2017.  This type of research is quantitative associative, namely to determine the relationship of two or more variables in this study using quantitative data or data in the form of numerical or numeric. The type of data used is secondary data, namely data obtained from IDX and PT Pefindo. The sampling technique was using purposive sampling technique with certain criteria, so that 58 samples were obtained. The method of data analysis uses multiple regression analysis and is accompanied by a statistical descriptive test, classic assumption test, hypothesis test (t test and F test). The results of the study state that partially investment risk proxied by market risk (beta) has no effect and is not significant on stock returns and Investment The Opportunity Set proxied with MBVA has an effect and significant on stock returns. Simultaneously investment risk and Investment Opportunity Set have an effect and significant to stock returns
Analisis Faktor yang Mempengaruhi Nilai Perusahaan Menggunakan Data Panel
Authors: Hidayat Imam , Sari Petty Aprilia
Published: February 2024

The reason for this research is to dissect the variables that influence companies that are eligible to use board information. To have the option to give success to investors, organizations should have the option to draw in financial backers by keeping up with and producing great corporate worth. Many variables influence the worth of the organization, both inner and outside. These elements incorporate Institutional Proprietorship, Capital Construction, Organization Size. This examination was led with the assistance of EViewss rendition 9. The populace utilized was 65 organizations in the property and land area. This concentrate likewise utilized purposive inspecting strategy and acquired 34 examples that coordinated with the perception information rules, specifically 170 information. The outcomes show that institutional proprietorship has no impact on firm worth, while capital design and firm size to some degree influence firm worth.
Analisis Pengaruh Investor Attention terhadap Initial Return IPO
Authors: Handayani Puspita
Published: February 2024

The research objective is analyzing the effect of investor attention on the initial return of the IPO. This research is a quantitative research, with secondary data. Data collection method with documentation derived  from the prospectus and SVI obtained through Bloomberg, Indonesia Stock Exchange and Google Trends The population of this study is 268 companies that conduct IPO on the IDX in the 2016- 2021 period. The sampling technique was purposive sampling, in order to obtain 263 companies. The result of this research is that investors attention has no effect on the initial return of the IPO.