bluuebunny/crossref_metadata_2025 huggingface dataset:
The indirect government of family farming: the case of Pillar II projects of the Green Morocco Plan
Authors:   Université Hassan II de Casablanca, El Mazouni Habiba , Kadiri Zakaria ,   Université Hassan II de Casablanca
Published: March 2024

The agricultural field is experiencing several transformations which embody ways of thinking drawn from the neoliberal repertoire. However, there is no conceptual reference to neoliberalism in the debates and analyzes around agricultural policy in Morocco, even less with regard to family farming. The objective of this article is to analyze to what extent neoliberal practices in the agricultural world are not experienced as a break but make sense with ancestral practices; it is an imperial imagination familiar with the indirect mode of government, particularly with delegations. The results show that Family Farming, particularly under Pillar II projects, is governed by delegation to characters chosen according to a historically constructed political imagination. Thus, this study would contribute to a new reading of the modes of government of family farming, as much as it would promote new approaches making it possible to restore historical sequences of indirect government of the agricultural sector in Morocco.
PENGEMBANGAN MEDIA STORY BOOK BERBASIS CONTEXTUAL TEACHING AND LEARNING (CTL) PADA TEMA 3 SUBTEMA 2 KELAS III SD
Authors: Rodiah Siti , Nurmayani Dr. , Tarigan Daitin , Prawijaya Septian , Ananda Lala Jelita
Published: March 2024

Penelitian ini bertujuan untuk mengembangkan dan menghasilkan media pembelajaran story book yang layak, praktis dan efektif. Jenis penelitian yang digunakan adalah Research and Development dengan model 4D. Subjek dalam penelitian ini adalah ahli materi, ahli media, guru, dan siswa kelas III SDN 101776 Sampali yang berjumlah 18 orang. Objek dalam penelitian ini adalah media story book. Instrumen mengumpulkan data yaitu angket observasi, wawancara guru, angket validasi materi dan media, angket kepraktisan media oleh praktisi pendidikan, angket respon siswa dan tes pilihan berganda. Hasil penelitian ini menunjukkan bahwa: (1) kelayakan produk media pembelajaran story book berdasarkan penlaian ahli materi dan media memperoleh persentase rata-rata sebesar 88,33% dan 92,5% dengan kategori sangat layak. (2) kepraktisan media pembelajaran berdasarkan hasil penilaian guru 91,6% tergolong sangat praktis dan skor kepraktisan berdasarkan hasil respon siswa adalah 90,12% dalam hal ini tergolong sangat praktis. (3) keefektifan media pembelajaran diperoleh dari hasil nilai pre-test dan post-test siswa. Nilai pre-test menunjukkan keefektifan hanya pada 48,61% kategori “Tidak Efektif” sedangkan pada hasil nilai post-test mengalami peningkatan menjadi 85,27% kategori “Efektif”. Beradasarkan hal tersebut, dapat disimpulkan bahwa media pembelajaran story book berbasis contextual teaching and learning (CTL) ini dinyatakan layak, praktis dan efektif untuk diterapkan dalam proses pembelajaran di sekolah
Akademik Kütüphane Konsorsiyumları ile İlgili Yayınlara Yönelik Sistematik Bir Literatür Değerlendirmesi
Authors: BOZKURT Hanife Gül , KONYA Ümit
Published: March 2024

Amaç: Bu çalışmada akademik kütüphane konsorsiyumları ile ilgili yazılmış bilimsel makalelerin bibliyografik olarak incelenerek kütüphanecilik disiplini alanında bir sentez yapılması amaçlanmıştır. Akademik kütüphane konsorsiyumu kavramıyla ilgili Web of Science veri tabanında bulunan bilimsel makaleler derlenerek, bu konuda çalışmalarda üzerinde durulan kavramlara odaklanılarak; Dünyadaki ve Türkiye’deki eğilim belirlenmeye çalışılmıştır.

Yöntem: Çalışmada 2019 ile (Ekim) 2023 yılları arasında Web of Science veri tabanında yayımlanmış araştırmalardan elde edilen veriler PRISMA 2020 bildirgesi kullanılarak belirlenmiştir. Araştırmada nitel araştırma yöntemlerinden doküman incelemesi kullanılmıştır. Verilerin kategorize edilmesinde ve kodlanmasında bu çalışmanın yazarları tarafından ortak geliştirilen “Veri Toplama Formu” kullanılmıştır. Veriler MAXQDA 2020 programı ile analiz edilmiştir.

Bulgular: Web of Science veri tabanında yapılan arama sonucu 418 çalışma tespit edilmiş, bu çalışmalardan sadece 33’ü sistematik derleme için uygun bulunmuştur. Çalışmaların çoğunun Amerika Birleşik Devletleri ve gelişmekte olan Afrika ülkelerinde yapıldığı, Türkiye adresli ise bir çalışmanın olduğu tespit edilmiştir. Akademik kütüphane konsorsiyumu konusunda yapılan çalışmalarda, elektronik kaynak paylaşım modelleri, kütüphaneler arası ödünç verme hizmetleri, iş birlikçi koleksiyon geliştirme, elektronik kaynak kullanım istatistiği standartları, maliyet paylaşım modelleri, kütüphane konsorsiyumlarının yeni rolleri gibi konular üzerinde durulmuştur.

Sonuç: Yapılan çalışmaların çoğunda akademik kütüphane konsorsiyumlarının geliştirdiği hizmetler ve kütüphanelerin yayıncılarla yaptıkları iş birlikleri üzerinde durulmuştur. Türkiye’de akademik kütüphane konsorsiyumu araştırmalarının eksik olduğu gözlemlenmiştir.

Özgünlük: Türkiye’de akademik kütüphane konsorsiyumu konusunda uluslararası literatürü değerlendirmeye yönelik yapılmış bir çalışma bulunmamaktadır. Ayrıca çalışmanın gelecekteki araştırmalar için olası alanları belirleyerek, araştırmacılara fikir vermesi yönünden önemli bir katkı sağlayacağı düşünülmektedir.
An Analytical Study of Annular Raft on Granular Piles
Authors: Rathor Ajay Pratap Singh , Sharma Jitendra Kumar , Madhira Madhav
Published: March 2024

Rafts are frequently used to design foundations on soft soils to minimize the overall and differential settlements of structures built on them. In many cases, the raft alone can offer sufficient bearing capacity and all that is needed to restrict foundation settlements to a predetermined level with a few widely spaced piles. Granular piles (GPs) can be used due to their several advantages over steel or concrete piles. An annular raft foundation is generally provided for overhead water tanks, chimneys, etc. The provision of granular piles underneath the annular raft foundation not only increases the capacity of the foundation but also minimizes the settlement to an acceptable level. The present study deals with a rigorous analysis of annular raft foundation supported by GPs based on the continuum approach. A new numerical method is developed with geometric considerations for excluding the loaded pile portion from the region of the raft area by considering two distinct zones. This article introduces a novel approach, the annular raft over granular piles, which represents an innovative solution in geotechnical engineering. This innovation has the potential to improve the efficiency and effectiveness of foundation design in various construction projects. The response of annular raft foundation with GPs is evaluated in terms of settlement influence factor (SIF), load shared by granular piles (in %), and normalized shear stress variation along the GP–soil interface. The present study reveals that the presence of the pile influences the stress distribution locally. The stiffness of GP, relative length of GP, relative size of the raft influence the settlement and load sharing of annular raft with GPs.
Financial Inclusion as a Panacea for Income Inequality in Nigeria
Authors:   Department of Economics, University of Ibadan, Nigeria, Orekoya Samuel , Akintunde Oluwatoyin ,   Department of Economics, University of Ibadan, Nigeria
Published: March 2024

Given the perception that Önancial inclusion is a critical tool for the eradication of income inequality, this paper investigates its impact on income inequality in Nigeria via three Önancial variables: depth, access and stability. The study adopts the Autoregressive Distributed Lag (ARDL) methodology on selected variables from 1981 to 2021. The study found that in the short run, Önancial stability shows a negative impact which is not sta- tistically signiÖcant on inequality, while Önancial depth has a statistically signiÖcant (10%) positive e§ect. Also, standard of living has a statistically signiÖcant (1%) negative impact on inequality while economic growth reveals a statistically signiÖcant (1%) positive e§ect. How- ever, in the long run, Önancial stability shows a positive and insigniÖcant e§ect on inequality whereas both Önancial access and economic growth have positive and signiÖcant e§ect. Also, while Önancial depth has negative and insigniÖcant e§ects on inequality, standard of living has a negative but signiÖcant e§ect. This study reccomends that Önancial inclusion should focus mainly on the Önancially excluded while the government should create incentives for private Önancial institutions to extend their services and activities towards the rural dwellers and those who are likely to beneÖt more from their services.
Mustard Gel is an Effective Intracanal Medicament Against Enterococcus Faecalis: an In-Vitro Study on Extracted Teeth
Authors: Zahra Ambreen , Naz Shazia , Mazhar Mashal
Published: March 2024

ABSTRACT

Background and Objective: Root canal treatment is hampered by the presence of resilient bacteria within the canals of teeth which leads to the need for incorporation of intra-canal medication. This study aimed to assess the effectiveness of mustard gel against the highly resistant Enterococcus faecalis (E. faecalis) bacteria in comparison with calcium hydroxide (Ca(OH)2) paste as an intra-canal medicament.

Methods: This experimental study comprised forty extracted single-rooted teeth which were equally divided into two groups. In group 1, Ca(OH)2 paste was applied whereas in group 2, mustard gel was used. After disinfection, each tooth was sectioned horizontally into three equal parts. The standardized middle section was inoculated with a controlled strain of E. faecalis followed by the application of intra-canal medicaments for a week in both groups. The bacterial colonies were counted as colony-forming units (CFU/ml). Data were entered and analyzed by using Statistical Package for Social Sciences version 25.0.

Results: Microscopically, E. faecalis appeared as cocci-round shaped in chains or pairs. The median bacterial count was 1,550 (775-2,500) for group 1 (Ca(OH)2 paste) as compared to only 400 (200-775) in group 2 (mustard gel) (p < 0.001).

Conclusion: Mustard gel can be used as a cost-effective, readily available, and safe herbal alternative to Ca(OH)2 paste for root canal treatments.
Correlating Histology Examination Performance with Histopathology Examination Results in Longitudinally Followed Pre-Clinical Students: A Comparative Analysis.
Authors: Chatha Wajid Ali , Elshafey Saad Hassan
Published: March 2024

Background and Objective: In the undergraduate medical curriculum, various subjects synergize throughout the years, culminating in the completion of the MBBS course. Histology, a branch of Anatomy, specifically deals with microscopic anatomy. Concurrently, Histopathology, an extension of histology, is a vital facet of Pathology. Proficiency in comprehending the normal histological structure of the human body is imperative, enabling a comprehensive understanding of the microscopic foundations and the diagnosis of diseases during one's medical education. This study was designed to compare and contrast the MBBS students’ exam performance in Histology with that of Histopathology through a longitudinal follow up.

Methods: A study sample comprised of MBBS students of College of Medicine, Northern Border University, Arar, KSA who had completed final exams for both subjects between the academic years 2016 to 2021; excluding the academic year affected by Covid-19. Mean scores for the two subjects were computed, and statistical analysis, including the calculation of p-values, was performed using SPSS.

Results: The mean scores for Histology and Pathology for the sample students were 75.6% and 77.26% respectively, exhibited a striking similarity and, indicated a robust correlation (p<0.001) between the averages of the two subjects.

Conclusion: The study suggests that, under typical circumstances, a solid grasp of histology enhances comprehension in histopathology. Students with a thorough understanding of normal human tissue are better equipped to predict changes or disruptions in pathological samples with increased accuracy
In Loving Memory of Prof. Dr. Tania Ahmed Shakoori(29-01-1976 to 27-10-2023)
Authors: Khan Huma Saeed
Published: March 2024

Prof. Dr.Tania was the epitome of perseverance, patience, and resilience. She was a dedicated educator, inspiring and influencing not only the basic science students, but also engaging clinicians with research collaborations. Her wisdom and passion for research and teaching fostered a spirit of curiosity and critical thinking in all those whom she met and taught. She was well known as a kind and humble soul, a cherished colleague, a supportive friend, and a loving mother. Her compassion left everyone in awe, and the warmth of her genuine companionship touched the lives of those who had the honor of knowing her. She will be remembered for all her scientific achievements, and for her strong spirit, her dedication, her kindness and unwavering strength. Her death has left a void in the Physiology community which can never be filled, but her work and her trainees will stand as a testament to the enduring impact she had on all.
Prevalence of prehypertension among adults: a study from Peshawar
Authors: Niaz Sumaira , Islam Shakir , Khan Tariq , Haq Khayam-ul
Published: March 2024

ABSTRACT

Background & Objectives: People with pre-hypertension (PHTN) is more likely to developed hypertension (HTN) and having higher risk of cardiovascular (CVD) and renal diseases. This study aims to determines the prevalence of pre-hypertension among the adult population of the XYZ institute

Methods: A descriptive cross-sectional study was conducted no the adult population of a teaching institute Peshawar. This study included sample of 176 adults. A close ended questionnaire, containing some demographic and medical information’s was design to fulfil the aim of our study.  Blood pressure measurement was taken from all subjects and data were analyzed by using SPSS version22.

Results: The prevalence of PHTN and HTN was 50.57% (n=89) and 18.19% respectively.  statistically significant association was found of gender with PHTN (P=0.036). PHTN was slightly more prevalent among male gender i.e.39.8% comparative to female gender i.e. 10.8%.  

Conclusion: More than our half study population was to have PHTN. Its incidence was found statistically significant with male gender and is at higher risk developed HTN.

Key words: Blood pressure, hypertension and prehypertension.
Practices and Adherence of Nurses with Standard Precautions of Infection Control in Intensive Care Units of Public Sector Hospitals in Lahore
Authors: aftab Amir , Ghani Mansoor , Kausar Samina , Rahman Tanzeel Ur , Bibi Tahira
Published: March 2024

Abstract

Background and objective: Severely ill patients are at a higher risk of carrying nosocomial infections especially when admitted to the intensive care units (ICUs). Therefore, it is the professional obligation of all health workers to adhere to the scientifically accepted criteria for infection control in clinical settings. This study was conducted to assess intensive care nurses’ adherence to standard precautions (SPs) and to assess the practices of SPs in intensive care.

Methods: This cross-sectional study was carried out at ICUs of two public sector hospitals in Lahore, Pakistan, from March to September, 2022. A total of 150 nurses were selected for the study who worked in the medical-surgical, general, and specialized ICUs. The extent to which the behavior of a worker coincides with the prescribed standard (Adherence) and performing work repeatedly till it becomes a routine competency (Practice) was assessed using a structured questionnaire. The chi-square test was used to determine the link between adherence to SPs and the practice carried out by nurses. Data were analyzed and a p-value ≤ 0.05 was taken as significant.

Results: A total of 84.7% of nurses showed adherence while practice was demonstrated by 52.7% of nurses. No significant correlation (p-value:0.95) was however found between the practice and adherence to the SPs, despite the fact that a notable gap was observed between the practice and adherence to SPs among ICU nurses.

Conclusion: It is concluded that a compromised adherence to SPs of infection control in ICUs of public sector hospitals in Lahore is exhibited by the nurses.
Distinctive Effects between Hydrothermal and Ultrasound Synthesized SnO2 Nanoparticles on Ceramic Bi1.6Pb0.4Sr2Ca2Cu3O10+δ Superconductor
Authors: Pham Pham The , Anh Do Kim Thi , Thien Nguyen Duy , Linh Vu Hoang , Dung Le Hoang , Man Nguyen Khac , Duc Tran Hai
Published: March 2024

The effect of additions of two series of SnO2 nanoparticles synthesized using two different methods on crystal structure and superconductivity of Bi1.6Pb0.4Sr2Ca2Cu3O10+δ (BPSCCO) superconductors was investigated. Two series of spherical SnO2 nanoparticles were synthesized independently by using ultra-sonication (US-SnO2) and hydrothermal (HT-SnO2) methods. Polycrystalline samples of (Bi1.6Pb0.4Sr2Ca2Cu3O10+δ)1−x(SnO2)x, where x ranged between 0, 0.002 and 0.004, were fabricated by the solid-state reaction method. X-ray diffraction patterns showed a decrease in the volume fraction of the Bi-2223 and an increase in that of the Bi-2212 phases. Scanning electron microscopy images presented the “needle-like blossom” on the surface of the US-SnO2 doped samples, while the phenomenon was not found on the HT-SnO2 doped samples. The Tc was decreased extremely with US-SnO2 doping while slightly HT-SnO2 nanoparticle-doped samples. The field dependence of Jc, Jc(B), showed the opposite tendencies on two series of samples: Jc(B) was enhanced on the HT-SnO2 nanoparticle-doped samples, and that was decreased on UT-SnO2 nanoparticle-doped samples. The application of the Dew-Hughes model to explore the flux pinning mechanism exhibited that the point-like pinning centers were dominant on the HT-SnO2 doped samples. On US-SnO2 doped samples, however, the additional pinning center type was not found and could be explained by the observed over-sized SnO2 nano-needle.
Theoretical Study of the Nernst Effect in Compositional Superlattices in the Presence of Strong Electromagnetic Wave
Authors: Ba Cao Thi Vi , Huong Nguyen Thu , Duy Tran Khuong , Nhan Nguyen Thi Thanh
Published: March 2024

The Nernst effect has been theoretically studied in compositional superlattice in the presence of a strong electromagnetic wave. Using the quantum kinetic equation for electrons with two cases electrons-acoustic phonons scattering and electrons-optical phonons scattering, we obtained the analytic expression of the Nernst coefficient and kinetic tensors as a function of the magnetic field, temperature, frequency, and amplitude of the electromagnetic wave and parameters of the compositional superlattice. The dependence of the Nernst coefficient on the magnetic field and temperature is achieved by numerical calculations for AlGa/AlGaAs material. The result indicates that in the case of electron-acoustic phonon scattering, the Shubnikov-de Hass oscillation appears. Whereas, in the case of electrons-optical phonons scattering, the peak of magneto-photon-phonon resonance appears. In both cases, when temperature increases, the Nernst coefficient decreases rapidly, and for electrons-optical phonons scattering, the resonance peak has a movement.
The Contribution of Photon, Z Boson, Higgs, Radion and Unparticle to the Processes in Randall-Sundrum Model
Authors: Thuy Dao Thi Le , Mai Dung Le
Published: March 2024

The fundamentally well-known process of Bhabha  is studied from the theoretical view of unparticle physics in the prominent Randall-Sundrum model. The cross-sections independently for photon (γ), Z boson (Z), vector unparticle (Uμ), Higgs (h), radion (), and scalar unparticle (U) exchange are calculated and evaluated. Numerical calculations showed that the contribution of unparticle exchange dominates in very high energy regions. While the standard model exchanges as γ and Z are predominant in the lower energy region, h and contribution is very small in comparison with the other exchanges. The results are plotted in the energy ranges available in the present designs of accelerators and near future energy upgrades of the International Linear Collider (ILC) and The Compact Linear Collider (CLIC).
Clarifying Contribution of SERS Mechanism Based on Semiconductor Material - ZnO Microtube in Probing Methylene Blue
Authors: Thu Trang Tran
Published: March 2024

Surface-enhanced Raman spectroscopy (SERS) is a powerful technique for identifying molecular species, but it has been primarily limited to noble metal supports. The use of semiconductor materials as SERS surfaces has been attempted and has generally proven less effective than metal materials. It is known due to semiconductor materials' less efficient surface plasmon resonance (SPR) effect mechanism. This study clarified the SERS mechanism based on semiconductor material - ZnO microtube in probing methylene blue (MB) as an equal contribution of charge transfer and SPR mechanisms. Using Herzberg-Teller-surface selection rules, the charge transfer contribution in the SERS mechanism was estimated at approximately 50%. The limit of detection of ZnO microtube was achieved at 10-7 M, and the best enhancement factor was of 6.1×105.
Informal practices in intellectual networks
Authors: Ravochkin Nikita Nikolaevich , Popov Evgeniy Aleksandrovich
Published: March 2024

The functioning of society and its institutions is manifested in various practices that embody both officially established and a wide variety of socio-cultural norms. The subject of the study of this work includes systems of interactions and relationships in networks of intellectuals, which are formed in the process of habitualization of mechanisms of informal practices in the context of modern social development. The formal normative foundations of modern societies that ensure their stability and development prospects are studied. Guided by the concept of R. Merton, the authors emphasize the recognition of the permissibility of deviations from ideal normative designs. The object of the study is the processes of institutionalization of informal practices in the current conditions of social existence. The specifics of the design of intersubjective interactions between participants in networks of intellectuals in various informal institutions are presented, according to which their elements become generally accepted practice and in fact confirm their importance in the emerging relations, directing the development of modern social systems. The methodological foundations of the research are works on social philosophy, sociology, history and political science. The authors also addressed the methods and principles of the institutional, praxiological, network and system approach, as well as the theory of social interaction. The scientific novelty of the conducted research consists in identifying the ultimate foundations of informal practices, substantiating their heuristic advantages for modern social development in the theoretical and applied aspect, analyzing the regulatory capabilities of intelligent networks in relation to the normative foundations of specific spheres of social existence. The main conclusions drawn by the authors allow us to see that informal practices, including such socio-cultural concepts as activity orientations and attitudes, values and expectations, along with officially fixed and socially approved behavioral patterns, determine the effectiveness of intersubjective interactions and the attraction of additional resources. It is emphasized that in the realities of modern society on a global scale, the spheres of life are regulated by both formal norms and ideas introduced by intellectual networks, which contain informal rules.
Research of plant resources of the European North of the USSR in the first half of the twentieth century.
Authors: Roshchevskaya Larisa Pavlovna
Published: March 2024

The problem of providing the European north of Russia with food and fodder worsened after the civil War in the process of a significant increase in the population when solving national economic tasks for the development of the territory. The article aims to show the main directions of research and pedagogical activity of corresponding member of the Academy of Sciences of the USSR geobotanist Alexander Petrovich Shennikov on the study of plant resources of the modern Komi Republic, the creation of the herbarium of the Institute of Biology of the Komi Scientific Center of the Ural Branch of the Russian Academy of Sciences and the education of highly qualified specialists. The object of the study is the personality of the scientist, the subject is the representation of personality through the analysis of the content of the documents of the Scientific Archive of the Federal Research Center "Komi Scientific Center of the Ural Branch of the Russian Academy of Sciences" introduced into scientific circulation for the first time.   The appearance in Syktyvkar of the reporting documents of Shennikov and his young colleagues on geobotanical expeditions of the 1920s-1930s was explained by the evacuation of the Northern Base of the USSR Academy of Sciences from Arkhangelsk to Syktyvkar at the beginning of the Great Patriotic War. The documents testify to the established scientific and organizational authority of Shennikov by the time of participation in the Pechora Brigade of the Polar Commission of the USSR Academy of Sciences (1933) and the formation of the scientific community of geobotanists under his leadership. The post-war letters of the scientific consultant of the Komi branch of the USSR Academy of Sciences A.P. Shennikov and his wife Maria Mikhailovna reflect the pedagogical and scientific principles of the professor as an educator of researchers; show how the herbarium of the modern Institute of Biology of the Komi Scientific Center of the Ural Branch of the Russian Academy of Sciences was formed; prove the long-term creative cooperation with the botanists of Syktyvkar.
Evaluasi Pelaksanaan Sharia Compliance pada Produk Pembiayaan BPRS
Authors: Alifya Ariyandini Andi , Rahman Abdul , Rasyid Syarifuddin
Published: March 2024

Penelitian ini bertujuan untuk mengetahui kepatuhan syariah pada produk pembaiayaan di PT BPRS Niaga Madani Makassar. Metode penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan metode analisis deskriptif. Adapun penelitian ini dilakukan dengan menggunakan teknik pengumpulan data melalui obsevasi dan wawancara. Hasil penelitian menunjukkan bahwa, praktik pembiayaan di PT BPRS Niaga Madani Makassar berdasarkan Fatwa DSN MUI dan Surat Edaran BI berada pada kepatuhan syariah peringkat 4, karena masih terdapat transaksi yang mengandung unsur gharar dan riba pada transaksi murabahah.
Komparasi Perbandingan Metode Perhitungan Zakat Perusahaan yang Sahamnya Tercatat di Bursa Efek Indonesia
Authors: Amalia Nabila Putri , Hamid Habbe Abdul , Rahman Abdul
Published: March 2024

Penelitian ini bertujuan untuk mengkaji perbandingan metode perhitungan zakat pada perusahaan yang telah menunaikan zakatnya dan terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif-komparatif. Metode perhitungan zakat yang digunakan oleh perusahaan akan diperbandingkan satu sama lain dan kemudian akan dibandingkan lagi dengan metode perhitungan zakat yang dikemukakan oleh ahli dan lembaga terkait. Data yang digunakan adalah data sekunder berupa laporan keuangan. Penelitian ini berfokus pada perusahan di sektor keuangan yaitu PT Bank Panin Dubai Syariah Tbk dan PT Bank BRISyariah Tbk. Hasil analisis diperoleh adalah dalam perhitungan zakat perusahaan PT Bank Panin Dubai Syariah menggunakan metode perhitungan dengan tarif 2,5% yang diambil dari laba kotor perusahaan pada tahun berjalan. Sedangkan metode perhitungan zakat pada PT Bank BRISyariah menggunakan tarif 2,5% yang diambil dari laba bersih perusahaan.
Pengaruh Belanja Modal terhadap Pertumbuhan Ekonomi Daerah dengan Pendapatan Asli Daerah sebagai Variabel Intervening
Authors: Resa Saputra Muhammad , Haliah Haliah , Indrijawati Aini
Published: March 2024

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal terhadap pertumbuhan ekonomi daerah dengan pendapatan asli daerah sebagai variabel intervening pada kabupaten/kota di Provinsi Sulawesi Selatan. Data yang digunakan dalam penelitian ini adalah  data sekunder berupa laporan realisasi anggaran pendapatan dan belanja daerah kabupaten/kota di Provinsi Sulawesi Selatan tahun 2015-2019, dan produk domestik regional bruto kabupaten/kota di Provinsi Sulawesi Selatan tahun 2016-2020. Metode yang digunakan yaitu pendekatan kuantitatif dengan menggunakan metode partial least square. Hasil Penelitian menunjukkan bahwa belanja modal berpengaruh terhadap pertumbuhan ekonomi, sedangkan secara tidak langsung belanja modal berpengaruh terhadap pertumbuhan ekonomi melalui pendapatan asli daerah sebagai variabel intervening.
Pengaruh Struktur Sukuk dan Status Jaminan Sukuk terhadap Rating Sukuk di Bursa Efek Indonesia
Authors: Salsabilah Kiran , Hamid Habbe Abdul , Nirwana Nirwana
Published: March 2024

Penelitian ini dilakukan untuk menganalisis pengaruh struktur sukuk dan status jaminan sukuk terhadap rating sukuk. Penelitian dilakukan berdasarkan perusahaan yang bergerak di sektor keuangan dan sektor non keuangan yang terdaftar di Bursa Efek Indonesia dan termasuk dalam pemeringkatan yang dilakukan oleh PT Pefindo periode 2015-2019. Total sampel berjumlah 65 sampel yang dipilih menggunakan metode purposive sampling. Sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Metode analisis data yang digunakan adalah analisis regresi logistik ordinal. Hasil penelitian menunjukkan bahwa struktur sukuk memiliki peluang untuk menurunkan rating sukuk, sedangkan status jaminan sukuk memiliki peluang untuk meningkatkan rating sukuk. Kemudian untuk hasil pengujian secara simultan, struktur sukuk dan status jaminan sukuk berpengaruh terhadap rating sukuk.
Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI (Tahun 2016-2020) Melalui Analisis Tingkat Effective Tax Rate (ETR) Perusahaan
Authors: Awaliah Resky , Ayu Damayanti Ratna , Usman Asri
Published: March 2024

Penelitian ini bertujuan untuk mengetahui tingkat penghindaran pajak perusahaan di Indonesia. Data sekunder yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau dari situs resmi dari masing-masing perusahaan. Dalam penelitian ini terdapat dua variabel yaitu ETR sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Dalam proses mengukur tingkat penghindaran pajak, penelitian ini menggunakan ETR. Semakin kecil ETR suatu perusahaan maka semakin besar penghindaran pajaknya. Berdasarkan hasil penelitian sektor perusahaan yang memiliki nilai ETR paling minimum selama 5 tahun metode penelitian adalah sektor property dan real estate. Dengan demikian, sektor property dan real estate adalah sektor yang melakukan penghindaran pajak paling besar selama 5 tahun periode penelitian
Pengaruh Audit Internal dan Implementasi Good Corporate Governance terhadap Efektivitas Enterprise Risk Management
Authors: Rismayanti Rismayanti , Kartini Kartini , Nagu Nadhirah
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaru audit internal dan implementasi good corporate governance terhadap efektivitas enterprise risk management pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Metode penelitian yang digunakan adalah penelitian kuantitatif. Sampel dipilih dengan metode purposive sampling sehingga diperoleh 41 perusahaan dalam jangka waktu 3 tahun penelitian, sehingga total sampel sebanyak 123 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komite pemantau risiko berpengaruh terhadap efektivitas enterprise risk management. Sedangkan audit internal dan kompetensi dewan komisaris tidak berpengaruh terhadap efektivitas enterprise risk management. Hal ini sejalan dengan teori stakeholder, teori sinyal, dan teori agensi yang menyatakan bahwa komunikasi yang terjalin dengan baik antara pihak internal dan pihak eksternal dapat mengurangi adanya asimetri informasi, sehingga dapat mengoptimalkan penerapan enterprise risk management yang lebih efektif.
Pengaruh Profesionalisme, Etika Profesi, dan Pengalaman Auditor Terhadap Pertimbangan Tingkat Materialitas
Authors: Rampa' Lorensia , Syarifuddin Syarifuddin , Ayu Damayanti Ratna
Published: March 2024

Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profesionalisme, etika profesi, dan pengalaman auditor terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar, Sulawesi Selatan. Total sampel yang digunakan sebanyak 38 auditor dan dipilih dengan menggunakan metode purposive sampling. Data yang dikumpulkan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profesionalisme, etika profesi, dan pengalaman auditor berpengaruh terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar, Sulawesi Selatan. Hal ini menunjukkan bahwa semakin baik tingkat profesionalisme, etika profesi, dan pengalaman seorang auditor maka semakin baik dan tepat dalam menentukan tingkat materialitas. Hal tersebut sejalan dengan teori atribusi yang menyatakan bahwa kinerja seseorang dipengaruhi oleh kekuatan internal yaitu pengetahuan dan kemampuan serta kekuatan eksternal yaitu hubungan dengan sesama profesi, ancaman, tekanan, waktu, kesempatan, dan kesulitan dalam pekerjaan.

 

Kata kunci : profesionalisme, etika profesi, pengalaman, pertimbangan tingkat materialitas

 

Abstract: This study aims to examine and analyze the effect of professionalism, professional ethics, and auditor experience on the consideration of the level of materiality at the Public Accounting Firm in Makassar City, South Sulawesi. The total sample used was 38 auditors and was selected using the purposive sampling method. Data collected using multiple regression analysis. The results showed that professionalism, professional ethics, and auditor experience had an effect on the consideration of the level of materiality at the Public Accounting Firm in Makassar City, South Sulawesi. This shows that the better the level of professionalism, professional ethics, and experience of an auditor, the better and more appropriate in determining the level of materiality. This is in line with attribution theory which states that a person's performance is influenced by internal forces, namely knowledge and abilities and external strengths, namely relationships with fellow professions, threats, pressure, time, opportunities, and difficulties in work.

 

Keywords : professionalism, professional ethics, experience, the consideration of the level of materiality
Strategi Pengelolaan Zakat Produktif dan Perannya Dalam Meningkatkan Kesejahteraan Masyarakat
Authors: Nurfadillah Nurfadillah , Rahman Abdul , Rasyid Syarifuddin
Published: March 2024

Penelitian ini bertujuan untuk mengetahui keunikan dan ciri khas strategi pengelolaan zakat produktif dan perannya dalam meningkatkan kesejahteraan masyarakat. Penelitian ini adalah penelitian lapangan. Adapun metode yang digunakan yaitu metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi dan dokumentasi. Sumber data dari penelitian ini adalah data primer dan data sekunder. Hasil penelitian ini menunjukkan bahwa dalam pengelolaan zakat produktif pada Badan Amil Zakat Nasional (BAZNAS) Kota Makassar, Lazismu Makassar, Wahdah Inspirasi Zakat (WIZ) Kota Makassar dan Yatim Mandiri Makassar diaktualisasikan ke dalam program-program khususnya program ekonomi. Bentuk zakat produktif pada keempat lembaga zakat tersebut berupa bantuan modal usaha dan alat pendukung usaha sekaligus pendampingan serta monitoring. Berbagai bentuk zakat produktif tersebut memberikan peran yang luar biasa bagi para penerima manfaat.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Nasabah dalam Memilih Produk Pembiayaan Rahn pada Cabang Pegadaian Syariah Pangkajene
Authors: Susilawati Anggi , Achyar  Ibrahim M , Kusumawati Andi
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tarif ujrah dan aspek syariah terhadap keputusan nasabah dalam memilih produk pembiayaan Rahn pada Cabang Pegadaian Syariah Pangkajene. Data penelitian ini menggunakan data primer berupa kuesioner dengan sampel 99 nasabah. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa secara parsial tarif ujrah berpengaruh terhadap keputusan nasabah dalam memilih produk pembiayaan rahn, sedangkan aspek syariah tidak berpengaruh. Dan, secara bersama-sama variabel tarif ujrah dan aspek syariah berpengaruh terhadap keputusan nasabah dalam memilih produk pembiayaan rahn, Hasil penelitian ini mampu menjadi masukan bagi Cabang Pegadaian Syariah Pangkajene dalam memberikan pemahaman terkait transaksi gadai syariah.
Pengaruh Penerapan Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Keuangan Bank Umum yang Terdaftar di Bursa Efek Indonesia
Authors: Paul Enrico , Harryanto Harryanto , Said Darwis
Published: March 2024

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh good corporate governance dan struktur kepemilikan terhadap kinerja keuangan Bank Umum yang terdaftar di BEI pada periode 2016-2019. Total sampel pada penelitian ini berjumlah 24 sampel yang dipilih menggunakan metode purposive sampling. Sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen, komite audit, dan kepemilikan manajerial secara parsial tidak berpengaruh terhadap kinerja keuangan, sedangkan dewan direksi dan kepemilikan institusional berpengaruh terhadap kinerja keuangan. Secara simultan, dewan komisaris independen, dewan direksi, komite audit, kepemilikan manajerial, dan kepemilikan institusional berpengaruh terhadap kinerja keuangan.
Analisis Penerapan e-Billing dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah
Authors: Mangera Putri Felyatry , Kusumawati Andi , HS Rahmawati
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis penerapan  e-Billing dan sanksi perpajakan terhadap kepatuhan Wajib Pajak Usaha, Mikro, Kecil dan Menengah. Jenis data dalam penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada Wajib Pajak UMKM yang terdaftar di KPP Pratama Makassar Utara dengan metode insidental sampling dengan jumlah sampel sebanyak 99 orang. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan  e-Billing tidak berpengaruh terhadap kepatuhan Wajib Pajak UMKM sedangkan sanksi perpajakan berpengaruh  terhadap kepatuhan Wajib Pajak UMKM.
Pengaruh Audit Internal dan Efektivitas Pengendalian Internal terhadap Pendeteksian Kecurangan (Fraud)
Authors: Akhtar Muhammad , Kartini Kartini , Ayu Damayanti Ratna
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit internal dan efektivitas pengendalian internal terhadap pendeteksian kecurangan (fraud) pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Gowa. Penentuan sampel dilakukan dengan metode purposive sampling. Jumlah sampel dalam penelitian ini 76 responden dari keseluruhan populasi. Penelitian ini menggunakan teknik pengumpulan data melalui metode angket (kuesioner) dengan membagikan sejumlah kuesioner kepada pegawai di kantor PDAM Tirta Jeneberang. Penelitian ini menggunakan metode kuantitatif dengan teknis analisis data yang digunakan adalah analisis regresi linear berganda. Temuan penelitian menunjukkan bahwa audit internal dan efektivitas pengendalian internal berpengaruh terhadap pendeteksian kecurangan (fraud).
Pengaruh Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, serta Kesiapan Teknologi Informasi terhadap Minat Wajib Pajak untuk Menggunakan EFiling
Authors: Murti Ningsih Sri , Kusumawati Andi , Bandang Agus
Published: March 2024

Abstrak. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, kemudahan dan kerahasiaan, serta kesiapan teknologi informasi terhadap minat wajib pajak untuk menggunakan E-filingyang dilakukan di Kantor Pelayanan Pajak Pratama Kabupaten Bulukumba. Penentuan sampel dilakukan dengan metode simple random sampling dan menggunakan data primer. Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi linear berganda. Pengumpulan data yang dilakukan dalam penelitian ini menggunakan kuesioner yang diberikan kepada 99 orang responden sebagai wajib pajak yang terdaftar dikantor Pelayanan Pajak Pratama Kabupaten Bulukumba. Berdasarkan hasil pengujian, persepsi kegunaan, kemudahan dan kerahasiaan, serta kesiapan teknologi informasi secara persial berpengaruh terhadap minat wajib pajak untuk menggunakan E-filing. Secara bersama-sama persepsi kemudahan dan kerahasiaan, serta kesiapan teknologi informasi berpengaruh dan signifikan terhadap minat wajib pajak untuk menggunakan E-filing sedangkan untuk persepsi kegunaan tidak berpengaruh signifikan terhadap minat wajib pajak untuk menggunakan E-filing.
Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi dengan Work From Home sebagai Variabel Moderasi
Authors: Eleonora Patebong Ellen , Mediaty Mediaty , Said Darwis
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari keterlibatan pemakai dan kemampuan teknik personal terhadap kinerja Sistem Informasi Akuntansi (SIA) dengan Work From Home (WFH) sebagai variabel moderasi. Penelitian ini dilaksanakan di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan. Teknik pengumpulan sampel yang digunakan adalah purposive sampling dengan metode pengumpulan data menggunakan kuesioner yang dibagikan kepada responden dan uji analisis data menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Hasil penelitian menemukan bahwa keterlibatan pemakai dan kemampuan teknik personal berpengaruh positif terhadap kinerja SIA serta WFH tidak berpengaruh atau tidak dapat memperkuat keterlibatan pemakai dan kemampuan teknik personal terhadap kinerja SIA.
Analisis Efektivitas Pengendalian Internal pada Pengelolaan Persediaan Obat-Obatan
Authors: Makbul Khaerani , Syamsuddin Syamsuddin , Said Darwis
Published: March 2024

Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan pengendalian internal pada proses pengelolaan persediaan obat-obatan di Instalasi Farmasi RSPT. Universitas Hasanuddin. Adapun pada penelitian ini, penulis memperoleh data penelitian melalui proses wawancara, observasi langsung serta dokumentasi. Penelitian ini menggunakan metode deskriptif kualitatif untuk menyampaikan hasil penelitian mengenai analisis efektivitas pengendalian internal pada pengelolaan persediaan obat-obatan. Hasil penelitian menunjukkan bahwa Instalasi Farmasi RSPT. Universitas Hasanuddin telah menjalankan prosedur pengendalian internal yang sejalan dengan komponen COSO dengan efektif.
Analisis Pengaruh Persepsi Manfaat, Kemudahan Penggunaan, dan Risiko terhadap Keputusan Penggunaan Uang Elektronik Berbasis Quick Response Code Indonesian Standard
Authors: Annisa Alifah , Syarifuddin Syarifuddin , Rura Yohanis
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh penerapan persepsi manfaat, kemudahan penggunaan, dan risiko terhadap penggunaan quick response code Indonesian standard. Jumlah sampel yang digunakan dalam penelitian ini adalah 80 responden yang berada di Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif dan metode yang digunakan adalah analisis regresi linear berganda. Penentuan sampel dilakukan dengan metode purvosive sampling. Hasil penelitian ini menunjukkan bahwa dalam sampel generasi milenial, persepsi kemudahan penggunaan berpengaruh terhadap keputusan penggunaan uang elektronik berbasis quick response code Indonesian standard. Akan tetapi, persepsi manfaat dan risiko tidak berpengaruh. Sedangkan, dalam sampel merchant, persepsi manfaat, kemudahan penggunaan, dan risiko tidak berpengaruh terhadap keputusan penggunaan uang elektronik berbasis quick response code Indonesian standard dan terdapat perbedaan rata-rata antara kelompok sampel generasi milenial dan merchant.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Agresivitas Pajak
Authors: Muthmainnah Ichwan Annisa , Haliah Haliah , Haerial Haerial
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh good corporate governance dan corporate social responsibility terhadap agresivitas pajak yang dilakukan oleh perusahaan sektor healthcare di Indonesia. Data penelitian ini diperoleh dari laporan tahunan yang dapat diakses di BEI serta website perusahaan maupun sumber informasi lainnya yang berisi laporan tahunan perusahaan tersebut. Untuk melihat pengaruh penerapan good corporate governance dan pelaksanaan corporate social responsibility terhadap agresivitas pajak, penelitian ini menggunakan analisis Effective Tax Rate (ETR) yang kemudian dikaitkan dengan kriteria penerapan good corporate governance oleh perusahaan serta pelaksanaan 91 indeks GRI G3. Hasilnya menunjukkan terdapat pengaruh negatif good corporate governance terhadap agresivitas pajak perusahaan sektor healthcare di Indonesia, sementara corporate social responsibility tidak berpengaruh secara siginifikan.
Analisis Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Shariah Enterprise Theory
Authors: Afni Jabir Nur , Said Darwis , Rahman Abdul
Published: March 2024

Penelitian ini menganalisis laporan CSR PT Bank Muamalat Indonesia dalam perbankan syariah. Menggunakan metode kualitatif dengan Laporan Tahunan Bank Muamalat Indonesia 2020-2022 sebagai objek penelitian. Penelitian ini bertujuan untuk mengevaluasi informasi dalam laporan CSR, menilai kesesuaian dengan konsep dan karakteristik pengungkapan tanggung jawab sosial berdasarkan Shariah Enterprise Theory (SET), serta menganalisis tingkat pengungkapan CSR perbankan syariah. Hasilnya menunjukkan laporan CSR Bank Muamalat Indonesia sesuai persyaratan dan standar pelaporan CSR. Informasi mudah dipahami, dipertanggungjawabkan, mencakup dimensi spiritual dan material, serta menggabungkan informasi kualitatif dan kuantitatif. Dalam konteks SET, Bank Muamalat Indonesia menunjukkan tanggung jawab vertikal kepada Allah dan horizontal kepada nasabah, karyawan, pemangku kepentingan tidak langsung, dan alam. Penelitian ini berkontribusi bagi bank syariah dalam implementasi CSR, pertumbuhan berkelanjutan, dan menjaga reputasi.
Analisis Efektivitas Distribusi Zakat terhadap Pemberdayaan Mustahik LAZNAS Wahdah Inspirasi Zakat
Authors: Jalil Abd , Hamid Habbe Abdul , Nurleni Nurleni
Published: March 2024

Penelitian ini bertujuan untuk mengkaji efektivitas distribusi zakat terhadap pemberdayaan mustahik yang terdapat pada LAZNAS Wahdah Inspirasi Zakat di Kota Makassar. Metode penelitian ini dilaksanakan dengan wawancara yang didukung studi pustaka yang berasaskan Al-qur’an dan As-sunnah untuk menentukan apakah distribusi zakat dalam bentuk program pemberdayaan mustahik telah efektif dalam penerapannya. Sumber data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan metode wawancara dan dokumentasi. Data yang diperoleh kemudian dianalisis secara kualitatif dan diukur berdasarkan elemen-elemen penilaian efektivitas suatu program yang telah ditetapkan sebelumnya. Hasil penelitian menunjukkan bahwa efektivitas distribusi zakat terhadap pemberdayaan mustahik LAZNAS Wahdah Inspirasi Zakat di Kota Makassar baru tergolong dalam kategori cukup efektif dikarenakan masih terdapat beberapa aspek yang belum sepenuhnya efektif dalam penerapannya. Oleh karena itu dibutuhkan beberapa langkah penyesuaian untuk mengefektifkan program distribusi zakat terhadap pemberdayaan mustahik.