bluuebunny/crossref_metadata_2025 huggingface dataset:
Yield potency assessment and characters association of promising lines of mustard (Brassica rapa L.) in southern region of Bangladesh
Authors: Khan Mahmudul Hasan , Kundu B. C. , Uddin M. Shalim , Islam M. Rafiqul , Aktar-Uz-Zaman M. , Ahmed M. , Uddin Razi , Islam M. Rashedul , Das A. K. , Rahman M. G.
Published: November 2023

Mustard (Brassica spp.) is a major oilseed crop and the world’s third-largest source of vegetable oil. During the rabi season of 2022–2023, the experiment was carried out at the Regional Agricultural Research Station, Bangladesh Agricultural Research Institute (BARI), Barishal, to evaluate the performance of 12 genotypes of Brassica rapa L., including the check variety BARI Sarisha-14. The experiment was conducted under a randomized complete block design (RCBD) design with three replications. Analysis of variance demonstrated highly significant (p ≤ 0.01) differences for the traits viz., plant height, no. of primary branches, no. of secondary branches, and no. of seeds per siliqua, whereas no. of siliqua per plant, 1000 seed weight, and yield kg per hectare had a significant difference at p ≤ 0.05. Among the examined accessions, the unweighted pair group method with arithmetic mean (UPGMA) cluster analysis identified four different clusters. Cluster II (28.91%) with only one accession had the highest average yield, followed by Cluster I (26.25%) and Cluster IV (22.68%) with the best agronomic features. Furthermore, we observed 1.6% and 11.93% greater (+) mean yield compared to the grand mean yield (1502.33 kg ha−1) for cluster I and cluster II, respectively. Correlation analysis examines the positive and highly significant association among the yield and its related traits. Principal component analysis (PCA) revealed a total proportion of variation of 54.86% for PC1 and 16.89% for PC2. The genotypes BC-100614(8)–7 gave a 7.20% higher yield than the check variety. Considering the statistical results, maturity period, yield, and yield contributing characters of Brassica rapa L. genotypes BC-100614(8)-7 (1681 kg ha−1), BC-100614(8)-1 (1594 kg ha−1) and BC-100614(7)-3 (1565 kg ha−1) were noted as promising lines among the evaluated genotypes and suggested for future breeding programs.
An Comprehensive Overview of Communicative Language Teaching
Authors: Huang Yue
Published: November 2023

As a significant aspect in the history of teaching approaches, communicative teaching deserves our deep contemplation for its significance and value. This article attempts to explore the development process of communicative teaching in the history of Chinese education, starting from its origin background. It aims to redefine its essential characteristics and further examine some highlights and shortcomings of communicative teaching. In addition, with the help of existing research, explore the practical application of communicative approaches in English teaching and propose certain teaching application suggestions. Finally, some comments and prospects were made on the future of communicative teaching.
Staphylococcus aureus COMO AGENTE ETIOLÓGICO CAUSADOR DE MASTITE PUERPERAL: UMA REVISÃO DE LITERATURA
Authors: Da Silva Anne Heloise Gárate , Alves Karla Eduarda Góes
Published: November 2023

Staphylococcus aureus é um organismo esférico gram-positivo, anaeróbico facultativo que podem ser encontrado em ambientes naturais, na pele e nas cavidades nasais. É uma bactéria considerada virulenta, o que a torna um problema de saúde pública. Possui grande interação e adaptação ao homem, devido aos seus fatores de patogenicidade e de resistência a antimicrobianos. Atualmente é responsável por muitas das infecções em unidades hospitalares e na comunidade em geral, tornando- se o principal agente etiológico causador da mastite puerperal. Sendo assim, o objetivo deste estudo, foi realizar uma revisão de literatura sobre o papel do Staphylococcus aureus como agente etiológico causador de mastite puerperal, analisando suas características gerais, seus fatores de virulência, mecanismos de infecção e resistência a antimicrobianos, diagnóstico, tratamento e estratégias de prevenção e controle da mastite. Foram consultados artigos publicados entre 2000 a 2022 redigidos nos idiomas português, inglês e espanhol indexados nas bases de dados: Google Scholar, PUBMED, SCIELO e Periódicos CAPES, cujas palavras- chaves utilizadas para a pesquisa foram: Infecções mamárias pós-parto, Staphylococcus aureus, Mastite Puerperal, Medidas de tratamento e prevenção da Mastite Puerperal. Após a consulta dos trabalhos, ficou evidenciado que o Staphylococcus aureus é um dos principais agentes etiológicos causadores da mastite puerperal, podendo levar a infecções graves na mama, como dor, abscessos e intervenções cirúrgicas. Medidas como a realização de um diagnóstico precoce, tratamento adequado e campanhas de orientação e conscientização sobre a mastite têm implicações significativas para a saúde da mãe e do recém-nascido e devem ser instruídas por profissionais de saúde. Este estudo ressalta ainda a relevância e importância da assistência familiar na promoção da recuperação e no apoio emocional durante o processo de tratamento.
Exploring the Role of ChatGPT in Developing Critical Digital Literacies in Language Learning: A Qualitative Study
Authors: Tran Tin Nghi , Tran Huu Phuc
Published: November 2023

This qualitative research study aims to investigate the role of ChatGPT in developing critical digital literacies in language learning. As artificial intelligence (AI) technology, including ChatGPT, has become increasingly prevalent in language education, it is crucial to explore how this technology can be utilized to promote critical digital literacies in language learning. Through a series of in-depth interviews with 8 language learners and 3 teachers, this study examines how ChatGPT can enhance language learners' critical thinking skills, digital literacy, and ability to navigate digital environments. The study also explores the challenges and opportunities of integrating ChatGPT into language learning pedagogy, as well as the ethical and social issues related to its use. This research aims to contribute to the advancement of knowledge and understanding of the role of AI in language learning and to promote the development of critical digital literacies among language learners.
Intracranial Tumor Detection using Magnetic Resonance Imaging and Deep Learning
Authors: Syed Sibtain , Khan Maqbool , Ahmed Rehan , Syed Muhammad Talha
Published: November 2023

An intracranial tumor is a malignant Central Nervous System (CNS) cancer that significantly contributes to global mortality. Timely prediction of these brain tumors can improve the survival rates of a patient. Magnetic Resonance Imagining (MRI) and Computed Tomography (CT) have emerged as effective non-invasive ways to extract 2D or 3D images of human internal organs, eliminating any pain or surgical procedures. However, analyzing and distinguishing the normal and abnormal tissue is a challenging task. Due to this implying Datadriven approaches, could be a pragmatic way to efficiently classify and detect regions of malignancy of a tumor. The scope of this study is to efficiently predict Brain tumors and their location by employing sophisticated optimized Deep learning models like Convolutional neural Networks (CNN) and Long-Short Term Memory (LSTM) through limited MRI images dataset of human brain. The dataset acquired from kaggle is comprised of 253 MRI images covering different angles of the human brain. The images were of different sizes and shapes, to standardize them data preprocessing simulations were made including resizing, normalizing, etc. For better categorization of model, the images were also converted to binary format (0, 1) by the One Hot Encoding technique. The ratio of training and testing data was taken as 90:10. For CNN and LSTM model, suitable hyperparameters were selected through the trial-and-error technique to ensure the best optimization of the model on the implied training data. The loss and accuracy graph depicts optimized validation and accuracy losses indicating the model to call back early stopping to save computational cost. The predicted labels for both the models and actual label were compared by a confusion matrix which showed accuracy, specificity, recall, and misclassification error to be 91.51, 92.85, 90.12, and 8.49 on average for CNN,while 95.54, 92.86, 94.2, and 5.805 for LSTM model, respectively.
ANALISA DISTRIBUSI UKURAN BUTIRAN TANAH UNTUK MENENTUKAN JENIS TANAH
Authors: Horman Juanita , Fauzi Mohammad , Mayaindrawati Clasina
Published: November 2023

Tanah didefinisikan sebagai material yang terdiri dari agregat (butiran) mineral-mineral padat yang tidak tersementasi (terikat secara kimia) satu sama lain dari bahan-bahan organik yang telah melapuk (yang berpartikel padat) disertai dengan zat cair dan gas yang mengisi ruang-ruang kosong di antara partikel-partikel tersebut. Butiran tanah sangat mempengaruhi sifat-sifat tanah, sehingga besarnya butiran akan membedakan tanah dalam kategori-kategori penamaan dan klasifikasinya, tujuan penelitian ini adalah Untuk mengetahui distribusi ukuran butir tanah dengan menggunakan metode Analisis  Saringan dan pengujian Hidrometer serta   menentukan jenis tanah berdasarkan distribusi ukuran butir tanah. Dari hasil pengujian Laboratorium diperoleh Distribusi ukuran butir sampel tanah pada daerah Gedung Keuangan Jayapura menurut ASTM D 653 memiliki analisis butiran 0% Kerikil, 54,545% pasir, 20,186% Lanau dan 25,269% Lempung. Tanah yang ada pada daerah Gedung Keuangan Jayapura berdasarkan ukuran butir tahan termasuk jenis tanah berpasir
Síndrome de Apert: Reporte de caso
Authors: Fajardo Capón José Andrés , Ramírez Portilla Cristian Carlos
Published: November 2023

Introducción: El Síndrome de Apert es una patología poco común, posee una prevalencia mundial de 1 por cada 65 a 160 mil nacidos vivos, a su vez presenta un patron de herencia ligada al cromosoma X, con alteración en el gen que codifica el receptor tipo II de fibroblastos.

Objetivo: Detallar el Síndrome de Apert mediante reporte de caso clínico.

Exposición del caso: Paciente masculino con antecedentes de a sus 5 años de edad a consulta por primera vez al presentar retraso en el aprendizaje y estatura., se evidencia una estatura de 95cm, y un peso de 14.2 kg, cráneo de aspecto acrocefálico, hipoplasia media facial, frente prominente, fisura palpebral antimongoloide, hipertelorismo, exoftalmos, orejas de implantación baja, puente nasal ancho, labios superior e inferior finos, paladar hendido, mandíbula prominente, cuello corto y ancho, extremidades, sindactilia en manos y pies, restricción leve de la movilidad en codos, espina bífida con deformidad de columna vertebral además de trastornos de la postura, concomitantemente con disminución de la fuerza y masa muscular de extremidades inferiores.

Conclusiones: Actualmente el paciente se encuentra estable, recibiendo tratamiento multidisciplinario, sin complicaciones.
Surface Quality of AZ91D Magnesium Alloy After Precision Milling with Coated Tools
Authors: Korpysa Jarosław , Kuczmaszewski Józef , Zagórski Ireneusz
Published: November 2023

This study investigates the surface quality of AZ91D magnesium alloy specimens after precision milling. The milling was conducted with the use of TiB2- and TiAlN-coated carbide end mills. The following variables were used in the milling process: cutting speed vc, feed per tooth fz and axial depth of cut ap. The surface quality was analysed based on surface roughness parameters and Abbott-Firestone curves. The results showed that the surface quality after machining depended on the tool coating type and applied machining parameters; the only exception was the axial depth of cut because changes in its value did not have any significant effect on the obtained surface quality. After precision milling, AZ91D specimens were characterized by very low surface roughness parameters. The impact of machining conditions was also evaluated with ANOVA analysis, which confirmed the significant effect of cutting speed and feed per tooth. It also indicated the dependence of the roughness parameters on the tool coating type. The tool coating type and machining conditions did not have any significant effect on the Abbott-Firestone curves. Despite the changes applied, the shape of the curves remained similar. The obtained results provide both theoretical and practical knowledge about the achievable surface roughness of AZ91D magnesium alloy specimens after precision milling.
Grinding of Cemented Carbide Using a Vitrified Diamond Pin and Lubricated Liquid Carbon Dioxide
Authors: Kareepadath Santhosh Deepa , Pušavec Franci , Krajnik Peter
Published: November 2023

Despite extensive research on grinding of cemented carbide, few studies have examined abrasive machining of this material using small-diameter super abrasive tools (also known as grinding pins/points), especially with respect to varying cooling-lubrication methods. This study therefore focuses on a comparative experimental investigation of three such methods - dry, emulsion, and lubricated liquid carbon dioxide (LCO2-MQL). The performance of these methods and the resulting grindability are examined in terms of grinding forces, force ratios, specific energy, and through the analysis of wheel loading. The results show that LCO2-MQL grinding has lower grinding forces (normal forces – 8 % to 145 % lower than dry grinding, and 18 % to 33 % lower than emulsion grinding and tangential forces – 4 % to 66 % lower than dry grinding and 28 % to 78 % lower than emulsion grinding) and specific energy 24 % to 51 % lower compared to dry grinding and 64 % to 69 % lower than emulsion grinding, indicating its potential for efficient material removal. However, a challenge with high wheel loading was observed with LCO2-MQL, likely due to the lack of oxygen in the CO2 grinding atmosphere. Despite this issue, the LCO2-MQL method shows potential for efficient operations, especially at higher aggressiveness values where the lowest specific energies were achieved. These results provide new insights into various aspects of cooling-lubrication methods in the pin grinding of cemented carbides.
Interpretation of digital imagery to estimate juvenile stand attributes in managed boreal stands, density, stocking and height
Authors: Reid Douglas E.B. , Hagens Jevon
Published: November 2023

Forest regeneration monitoring is critical to inform forest management planning, evaluate silvicultural efficacy, and determine achievement of renewal standards in managed forests. We assessed the accuracy of operational monitoring using interpretation (INT) of true colour 7–10 cm digital stereo imagery in juvenile stands across a wide range of species compositions typical of northwestern Ontario’s boreal forest. Using the same grid of 16 m2 circular plots established at a density of 2 ha-1, interpreted stand-level estimates were compared to field survey estimates from summarized plot data. Using 1508 field plots, estimates of density, stocking and height were derived for species and species groups (e.g., poplars) across 46 stands. Species compositions were developed using two approaches (all stems and stocking) and accuracy of INT estimates of density, stocking, and height were analysed using an observed (field data) vs. predicted (INT data) linear modelling approach. The INT approach appears useful for monitoring regeneration and providing stand-level estimates of density and stocking, particularly for conifers as a group and for jack pine. However, INT underestimated deciduous tree density and stocking and failed to distinguish spruce from balsam fir or count white birch saplings. These errors have implications for determination of species composition from INT of leaf-off imagery. An approach to quality control is described, and recommendations for ways to improve operational estimates of height and species composition using INT assessments are provided.
The Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value: Managerial Ownership as Moderating Variable
Authors: Saminem  , Eka Widiati
Published: November 2023

Company value plays a critical role in the company's performance because an increase in company value indicates an increase in company performance. The purpose of this research is to determine the impact of intellectual capital and corporate social responsibility on firm value, with managerial ownership serving as a moderating variable. In this study, firm value was calculated using the Tobin's Q method and secondary data obtained from the IDX website. The research sample included 30 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020, chosen using a purposive sampling method. Multiple linear regression and moderated regression analysis were used to analyze the data, which was processed using SPSS 26 software. According to the findings of this study, intellectual capital has an impact on firm value. Meanwhile, corporate social responsibility has no effect on the company's value. Furthermore, the findings of this study show that managerial ownership can moderate the relationship between intellectual capital and firm value but cannot moderate the relationship between corporate social responsibility and company value. Based on the findings of this study, company executives should be able to maximize the value of VAIC in order to create the greatest value space between the three components of intellectual capital, namely human capital, structural capital, and capital employed.

Keywords: Firm Value, Intellectual Capital, Corporate Social Responsibility, Managerial Ownership
ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM PENETAPAN HARGA POKOK PENJUALAN PADA USAHA PENGELOLAAN ES TEBU DI KECAMATAN TELANAIPURA KOTA JAMBI
Authors: Wati Azmida , Mellya Embun Baining  , Mohammad Orinaldi
Published: November 2023

koABSTRACTThe purpose of this study was to find out how to calculate the cost of sugar cane traders in Telanaipura District, Jambi City. The type of research used was qualitative research, while the data collection techniques used in this study were interviews and documentation. In determining the cost of production, two methods can be used, namely the full costing method and the variable costing method. Based on the results of the study, it can be concluded that the strategy used by traders, namely cost calculation and pricing is still using a simple method, not using the full costing method or the variable costing method. Have not calculated all costs incurred during the production process. The calculation of the cost of production is only based on the price of raw materials, labor costs and factory overhead costs, but the factory overhead costs have not been calculated entirely.Based on the results of the calculation of the full costing method, the variable costing and the calculation according to the trader shows different results from the costs of each production where the production costs with the full costing method produce a higher value than the variable costing method and the merchant calculation method. This is because the calculation of the cost of production using the full costing method includes all cost accounts, both variable and fixed.
PENGARUH RELIGIUSITAS DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT MAHASISWA AKUNTANSI SYARIAH BEKARIR DILEMBAGA KEUANGAN SYARIAH
Authors: Maulana Yusuf  , Lidya Anggraeni  , Rika Rika Amelia
Published: November 2023

The purpose of this study was to determine the effect of religiosity and knowledge of Islamic accounting on a career in Islamic financial institutions. The research used quantitative methods, namely the method of multiple linier regression analysis with a sample of 78 respondent, by using purposive sampling. As for the provisions, students from the Islamic accounting study program who have passed the Islamic accounting course and have passed the Islamic financial institutions course.

                 The results of this study are that religiosity has no significant effect on the interest of Islamic accounting students to have a career in Islamic financial institutions, while Islamic accounting knowledge has a significant effect on students desires for a career in Islamic financial institutions.

Keywords: Religiosity, sharia Accounting Knowledge, career interest of Islamic accounting students in a career in Islamic financial institutions.
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Syariah Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021
Authors: Wila Wila Aulia Putri , A. A Miftah  , Lidya Anggraeni
Published: November 2023

This study aims to find out empirical evidence about the effect of Liquidity, Profitability and Firm Size on debt policy. The independent variables in this study are Liquidity, Profitability and Company Size, while the dependent variable is Debt Policy. This type of research is quantitative research. The object in this study is a health sector Islamic company listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling method in this study is the purposive sampling method. The number of companies that were sampled in this study were 17 companies. The data used in this study is secondary data in the form of financial statements. The statistical method uses multiple linear regression analysis, t test, f test and analysis of the coefficient of determination. The results of this study indicate that the t-test of the liquidity variable has an effect on debt policy. Profitability variable has no effect on debt policy, firm size variable has no effect on debt policy. In this study, the F test (simultaneous test) obtained the results that the independent variables had a simultaneous (simultaneous) effect on debt policy. The result of the coefficient of determination shows 0.255 or 25.5%. The results of this coefficient of determination indicate that the ability of the independent variable to explain the dependent variable is 25.5%, the remaining 74.5% is influenced by other factors that can affect debt policy.

Keywords: Liquidity, Profitability, Firm Size, debt policy
PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS INFORMASI DESA DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA
Authors: Halimatus Sya'diah  , Sissah  , Ahsan Putra Hafiz
Published: November 2023

ABSTRACT

This study aims to determine the effect of financial statement presentation, accessibility of village information and community participation on village financial management accountability in Bangun Karya Village, Rantau Rasau District. In this study, the research method used is a quantitative method. The source of data used in this research is primary data in the form of questionnaire data collection. Based on the research, it was stated that there was a positive and significant influence between the presentation of financial statements, accessibility of village information and community participation on the accountability of village financial management in Bangun Karya Village, Rantau Rasau District.

 

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan, aksesibilitas informasi desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa di Desa Bangun Karya Kecamatan Rantau Rasau. Dalam penelitian ini, metode penelitian yang digunakan adalah metode kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa pengumpulan data angket. Berdasarkan hasil penelitian dinyatakan bahwa terdapat pengaruh yang positif dan signifikan antara penyajian laporan keuangan, aksesibilitas informasi desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa di Desa Bangun Karya Kecamatan Rantau Rasau.
PENGARUH RASIO KEUANGAN TERHADAP KEPUTUSAN PERUSAHAAN
Authors: Talitha Ayu Maritza  , Mayra Reninta Khansa  , Jenny Amelia Gifanit  , Hanna Tsania Nabiella  , Berta Melati Awinda Cholis
Published: November 2023

Abstrak

Setiap perusahaan membutuhkan laporan keuangan untuk menjaga kinerja perusahaan mereka tetap optimal. Perkembangan dan kemajuan suatu perusahaan dapat diketahui melalui laporan keuangan perusahaan. Dengan menganalisis laporan keuangan dapat memberikan media informasi yang penting untuk menilai kinerja keuangan suatu perusahaan. Dalam laporan keuangan terdapat Rasio Keuangan yang digunakan untuk mengevaluasi kinerja suatu perusahaan. Rasio keuangan adalah salah satu metode analisa keuangan yang digunakan sebagai indikator penilaian perkembangan perusahaan, dengan mengambil data dari laporan keuangan selama periode akuntansi. Metode komparatif, metode analisis, metode common size financial statement, metode index time series, analisis persentase perubahan, dan analisis industri dapat digunakan dalam menilai posisi keuangan perusahaan dan membantu proses pengambilan keputusan. Dengan ini bermanfaat untuk memberikan informasi mengenai pengaruh rasio keuangan dalam memprediksi perubahan laba sehingga para pemakai laporan keuangan dapat lebih berhati-hati dan lebih objektif dalam menggunakan laporan keuangan sebagai dasar dalam pengambilan keputusan.

Kata Kunci : Rasio Keuangan, Laporan Keuangan, Keputusan Perusahaan
PENGARUH FEE AUDIT, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS TAHUN 2016–2020
Authors: Agustina Mutia  , Khairiyani  , Ratih Kumala Dewi
Published: November 2023

Shariah audit quality is all the possibilities where when the auditor audits the client's financial statements they can find violations or fraud that occur in the reporting system that is not in accordance with accounting principles and Islamic principles. The purpose of this study was to determine and examine audit fees, audit tenure and company size on sharia audit quality in companies listed on the Jakarta Islamic Index. The population in this study are companies listed on the Jakarta Islamic Index from 2016-2020. Sampling using purposive sampling method in accordance with the criteria for the determination of the sample. The number of samples used in this study were 40 samples with 8 companies and 5 years of research period. The analysis used is logistic regression analysis. The results of the study show that the coefficient of determination has a value of 0.240 or 24%, which means that audit quality can be explained by the three variables by 24%, while the rest is influenced by other variables outside the study. The results also show that the audit fee variable and firm size have no effect on audit quality, while the audit tenure variable has a negative coefficient on sharia audit quality.

 

Keywords: Audit Fees, Audit Tenure, Company Size, Sharia Audit Quality
ANALISIS DISIPLIN KERJA PEGAWAI DAN LINGKUNGAN KERJA KANTOR KEPALA DESA BANJARSARI KECAMATAN CIAWI KABUPATEN BOGOR
Authors: Conie Nopinda Br Sitepu  , Noni Yusnita Br Surbakti
Published: November 2023

The purpose of this study was to analyze and determine the Work Discipline and Work Environment. The data collection used is data obtained from interviews with Village Heads, Employees and the Community. The results of this study indicate that the work discipline of employees and the work environment of the Head Office of Banjarsari Village, Ciawi District, Bogor Regency is not good. This can be seen from the still existence of work discipline violations including there are several Banjarsari Village Head Office employees who come not according to the schedule. has been determined, some sometimes go home from work but have not arrived at the specified schedule, Not all employees carry out whatever the work rules are, some there are also employees who have not followed because the employee still has not applied his discipline such as being late for work, there are some The employees I saw wore sandals when there was no work or no residents came to take care of files. While the work environment is characterized by the presence of disturbing noise in the workplace and the room for government and service divisions is quite narrow because the workplace is combined and does not have a separate work space and the layout of the room and work desk is not in accordance with what is needed to support the work.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBATALAN PEMBIAYAAN MURABAHAH PADA BANK 9 JAMBI SYARIAH
Authors: Nur Alifah
Published: November 2023

This study aims to analyze the factors that influence the cancellation of murabahah financing at Bank 9 Jambi Syariah. Bank 9 Jambi Syariah or known to the public as Bank Jambi Syariah is a sharia branch office located on Jl. Captain Pattimura, Simpang IV Sipin, Telanaipura, Jambi. One of the financing products offered and distributed by Bank 9 Jambi Syariah is the murabahah financing product. Murabahah financing is a financing or sale and purchase agreement of goods by stating the acquisition price and profit (margin) agreed upon by the seller and the buyer. The formulation of the problem in this research is: what are the stages of the murabahah financing process? What are the factors that affect the cancellation of murabaha financing?This research is a field research using qualitative methods which was carried out at Bank 9 Jambi Syariah. This research also uses library research such as books, journals, and so on. In this research the author uses the method of observation, interviews, and documentation. Where interviews were conducted by employees and customers of Bank9 Jambi Syariah. From the results of research conducted by the author, it is known that in the 2017-2021 period the number of murabahah financing reached 782 customers and the percentage of financing cancellations was 1.6%. Factors causing the cancellation of murabahah financing were due to problematic SLIK, business feasibility, and non-compliance with requirements.
PENGARUH BAGI HASIL DAN KEPERCAYAAN TERHADAP MINAT MASYARAKAT MENABUNG DI BANK SYARIAH KOTA JAMBI
Authors: Riyanti  , M. Nazori Madjid  , G.W.I. Awal Habibah
Published: November 2023

Pada penelitian ini memiliki tujuan untuk melihat pengaruh tingkat bagi hasil dan kepercayaan secara parsial dan simultan  terhadap minat masyarakat untuk menabung pada Bank Umum Syariah Jambi. Dalam penelitian ini metode yang dipakai adalah metode deskriptif kuantitatif. Dan dalam penelitian inipun teknik yang digunakan dalam menvambil sample adalah random sampling, dan sampel dibagi menjadi dua kelompok (selalu disimpan dan tidak disimpan). Hasilnya menunjukkan bahwa (1) Pada saat yang sama, sebagian, ada pengaruh penting dan penting antara pembagian keuntungan dan ketergantungan pada kepentingan tabungan baik  yang  menabung maupun yang tidak. (2) Bagi penabung: minat memperngaruhi bagi hasil dan kepercayaan secara positif.Dan jika Anda tidak menabung: Bagi hasil memiliki efek negatif, dan kepercayaan memiliki efek positif pada minat Anda untuk menabung. (3) Variabel kepercayaan memberikan kontribusi yang signifikan terhadap minat masyarakat untuk menabung, dengan atau tanpa tabungan.
PEMBERIAN UPAH BURUH TANI KELAPA SAWIT DI DESA KERITANG KECAMATAN KEMUNING KABUPATEN INDRAGIRI HILIR DALAM PERSPEKTIF EKONOMI SYARIAH
Authors: Silvi Handayani  , Abd. Malik  , Khairiyani
Published: November 2023

The purpose of this study to: (1) find out how the wage system for oil palm farm workers is (2) to determine welfare in the view of Islamic economics (3) to find out whether the given household can meet the needs of oil palm farm workers. This study uses a qualitative method. Methods of collecting data through interviews, observation, and documentation. The population in this study were farm laborers and farmers in the village of Keritang who found 30 people. The results show that the wage system used in Keritang Village uses a piece rate system. Pricing in the view of Islamic economics is in accordance with Islamic principles. However, offering gifts that have not been able to fulfill the eligibility, because the life that has been set has not been able to meet the needs of farm workers. The provision of wages has also not been able to meet the needs of life and has not been able to improve the welfare of the families of the farm workers.
PENGARUH STRATEGI PEMASARAN BERBASIS SYARIAH TERHADAP KEPUTUSAN MEMBELI PRODUK HNI-HPAI PADA MASYARAKAT URBAN DAN RURAL DI PROVINSI JAMBI
Authors: Mawar Indah
Published: November 2023

Factors that can foster buying decisions are related to emotions, someone feels happy and satisfied in buying goods or services, then it will strengthen buying interest. Through this research, it is expected to find out the to reveal the influence of sharia-based marketing strategies on the decision to buy HNI-HPAI products in Urban and Rural communities in Jambi Province

The type of research in this thesis is field research, using quantitative research methods. The object of research used in this research is Urban and Rural communities in Jambi Province

From the results of the research conducted, it is shown that: there is an influence of marketing strategy and buying decisions on the decision to buy HNI-HPAI products in Urban and Rural communities in Jambi province because the marketing strategy calculation (X) t value is greater than t table, namely ( 4,094 > 2,159) and a significance value of 0.000 < 0.05 then Ho is rejected and Ha is accepted besides that because the products offered are HNI-HPAI products in accordance with consumer desires, all product choices are kaffah (according to religious norms), product quality is able to compete with product quality other.
Analisis Sistem Akuntansi Masjid As Sulthan Kabupaten Sarolangun
Authors: Nazori Majids  , Lidya Anggraeni  , Nadiatul Khoriah
Published: November 2023

Accounting information system is a system that aims to collect and process data and report information related to financial transactions. The mosque accounting system is the process of identifying, measuring, recording, and reporting financial transactions carried out by mosques as a form of accountability in managing mosque resources. The purpose of this study is to analyze the As Sulthan Mosque in Sarolangun Regency has not implemented an accounting system in its financial statements, to find out the accounting principles that have been applied by the As Sulthan Mosque, Sarolangun Regency, and to determine the accountability of financial management at the As Sulthan Mosque, Sarolangun Regency. This research is a qualitative research with the number of informants in this study is 5 people. The results showed that 1) As Sulthan Mosque in Sarolangun Regency had not implemented financial reports according to PSAK 45 Standards because As Sulthan Mosque in Sarolangun Regency was due to a lack of Human Resources who understood the applicable Financial Accounting Standards and the absence of experts with educational backgrounds in Accounting field. 2) 75% of the accounting principles that have been applied by Masjid As Sulthan, Sarolangun Regency, are 6 (six) principles applied from 8 (eight) existing principles. 3) Accountability of financial reports carried out by the As Sulthan Mosque, Sarolangun Regency by pasting its operational financial reports on the wall magazine, and announced when they will perform Friday prayers
KONTRIBUSI ZAKAT INFAK SEDEKAH DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT MISKIN PADA BAZNAS DI KOTA JAMBI
Authors: Puteri Desparansa
Published: November 2023

This study aims to determine the contribution of zakat infaq and sedekah to improve the economy of the poor at BAZNAS Jambi City, how is BAZNAS's strategy in distributing zakat funds, what are the inhibiting factors and what efforts can be made to improve the economy of the poor in Jambi city. Sources of data used are primary and secondary data sources using techniques and data collection tools through interviews and documentation. The results of this study indicate that the zakat management carried out by BAZNAS Jambi City is consumptive and productive, with a percentage of 30% for consumptive and 70% for productive, but in Jambi City 30% is considered productive while for consumptive it reaches 70% because the people in Jambi City are currently This priority prioritizes short-term needs such as assistance in the form of basic necessities, educational assistance and cash compensation. In distributing productive zakat, Jambi City BAZNAS currently uses a grant contract where zakat funds distributed to mustahik are given free of charge without being returned on condition that they must commit to what is given.
Pengaruh Good Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Profitabilitas (Roa) Pada Bank Umum Syariah Di Indonesia Tahun 2017-2020
Authors: Ami Mastura  , Ambok Pangiuk  , Refky Fielnanda
Published: November 2023

This thesis aims to determine the Effect of Good Corporate Governance and Islamic Corporate Social Responsibility on Profitability (ROA) in Islamic Commercial Banks in Indonesia in 2017-2020. This study uses the independent variable, namely Good Corporate Governance with the proxy of the Board of Commissioners, Board of Directors and Islamic Corporate Social Responsibility. The dependent variable is Profitability (ROA). The data used in this study is secondary data, namely the annual report and the GCG report of Islamic Commercial Banks for the 2017-2020 period. The population in this study are all Islamic Commercial Banks registered with the Financial Services Authority in the 2017-2020 period. The sample was selected by purposive sampling method and 8 samples were obtained. The analytical method used in this research is panel data regression, model testing, classical assumption test, t test, and f test which are processed using the Eviews 8 application and Microsoft Excel 2010.
          The results of this study indicate that the board of commissioners has no effect on profitability (ROA) at Islamic Commercial Banks in Indonesia in 2017-2020. The board of directors has no effect on the profitability (ROA) of Islamic Commercial Banks in Indonesia in 2017-2020. Islamic Corporate Social Responsibility has no effect on profitability (ROA) at Islamic Commercial Banks in Indonesia in 2017-2020. The board of commissioners, board of directors, Islamic Corporate Social Responsibility simultaneously (simultaneously) affect the profitability (ROA) of Islamic Commercial Banks in Indonesia in 2017-2020.
Pengaruh Penerbitan Sukuk Ijarah Dan Ukuran Perusahaan Terhadap Profitabilitas ( Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020)
Authors: Ade Ade Irma Suryani , Sucipto Sucipto  , Eri Nofriza
Published: November 2023

The purpose of this study was to determine the effect of the issuance of sukuk ijarah and company size on the profitability of companies listed on the Indonesia Stock Exchange in 2017-2020. This research is quantitative descriptive. The data used is secondary data obtained from the annual reports of companies incorporated in the Indonesia Stock Exchange in 2017-2020. The research sample was obtained from the purposive sampling technique, namely 8 companies with 4 years so that there were 32 observations. The data analysis technique used Multiple Regression Analysis. Partially, the issuance of sukuk ijarah and company size affect the profitability of companies listed on the Indonesia Stock Exchange in 2017-2020. Simultaneously, the issuance of sukuk ijarah and company size together affect the profitability of companies listed on the Indonesia Stock Exchange in 2017-2020. Based on the results of the coefficient of determination, the magnitude of the effect of the issuance of sukuk ijarah and company size on overall profitability is 0.227 = 22.7% and the rest is influenced by other variables not included in the study.
Pengaruh Solvabilitas, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Pada Perusahaan Real Estate Dan Property)
Authors: Gispa Ayuptri  , Maulana Yusuf  , Mellya Embun Baining
Published: November 2023

Skripsi ini bertujuan untuk mengetahui pengaruh, Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan Perusahaan Real Estate dan Property tahun 2017-2019. Penelitian ini menggunakan variabel independen yaitu Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan. Variabel dependen nya adalah Audit Delay. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan perusahaan Real Estate dan Property tahun  2017 sampai 2019. Penelitian ini adalah deskriptif dengan  pendekatan kuantitatif. Menggunakan analisis regresi data panel, Pengujian Model, Uji Asumsi Klasik, uji t, uji f. Hasil penelitian ini menunjukkan bahwa Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan berpengaruh terhadap Audit Delay. Dengan menggunakan uji F didapatkan bahwa variabel independen memiliki pengaruh secara simultan terhadap variabel dependen. Perhitungan koefisien determinasi menunjukkan bahwa seluruh variabel independen yaitu Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan dapat menjelaskan variabel Audit Delay sebesar 62%  sisanya 38% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Permodalan Dan Teknologi Terhadap Produktivitas Usaha UMKM Di Bidang Kerajinan Tangan Kecamatan Jelutung
Authors: Lucky Gusriyana  , Sissah Sissah  , Efni Anita
Published: November 2023

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh masing-masing variabel independen yaitu Permodalan (X1) dan Teknologi (X2) terhadap variabel dependen Produktivitas Usaha (Y) UMKM Di Bidang Kerajinan Tangan Kecamatan Jelutung. Hasil yang ditemukan dari perhitungan Uji t yaitu t hitung lebih besar dibandingkan dengan t tabel (2,381 > 1,67), dengan taraf signifikansi 0,021 < 0,05 sehingga menunjukkan bahwa Permodalan berpengaruh signifikan terhadap Produktivitas Usaha UMKM Di Bidang Kerajinan Tangan Kecamatan Jelutung. Dari hasil uji regresi ditemukan t hitung lebih besar dibandingkan dengan t tabel (4,201 < 1,67) dengan taraf signifikansi 0,000 < 0,05 sehingga menunjukkan bahwa Teknologi berpengaruh signifikan terhadap Produktivitas Usaha UMKM Di Bidang Kerajinan Tangan Kecamatan Jelutung. Berdasarkan dari uji f diketahui nilai f hitung lebih besar dari f tabel untuk pengaruh Permodalan (X1) dan Teknologi (X2) secara simultan terhadap Produktivitas Usaha (Y) adalah sebesar 77,276 > 4,02 dan taraf signifikansi 0,000 < 0,05sehingga dapat dikatakan bahwa Permodalan (X1) dan Teknologi (X2) secara simultan berpengaruh signifikan terhadap Produktivitas Usaha (Y) Di Bidang Kerajinan Tangan Kecamatan Jelutung. Variabel yang paling mendominasi dalam penelitian ini dapat dilihat dari nilai koefisien regresi linier berganda yaitu Permodalan 0.282 lebih kecil dari Teknologi 0.658, jadi disimpulkan bahwa variabel Teknologi lebih mendominasi dibandingkan dengan variabel Permodalan dalam penelitian ini. Nilai koefisien determinasi diperoleh sebesar 0.739 atau 73.9% yang artinya variabel Permodalan dan Teknologi memiliki pengaruh sebesar 73.9% terhadap variabel Produktivitas Usaha UMKM Di Bidang Kerajinan Tangan dan sisanya 26.1% dipengaruhi oleh faktor lain yang kemungkinan berpengaruh terhadap Produktivitas Usaha UMKM Di Bidang Kerajinan Tangan
Pengaruh Inovasi Produk, Promosi, Dan Kualitas Produk Terhadap Volume Penjualan Kopi Liberika Tungkal Di Gerai UMKM Mekar Jaya Kecamatan Betara
Authors: Dandi Palaguna  , Agustina Mutia  , Ahmad Syahrizal
Published: November 2023

This study aims to determine how the effect of product innovation, promotion, and product quality on the sales volume of Liberika Tungkal coffee at the Mekar Jaya UMKM Outlet, Betara District. The population in this study are all consumers or customers who buy processed Liberika Tungkal coffee products. The sampling technique used the Lame Show formula with a total of 96.4 and rounded up to 100 people. Data collection techniques using questionnaires, documentation, observations and interviews. Which research method used quantitative methods, this study uses primary data and secondary data with multiple linear regression model. Based on the results of the data analysis test, it can be concluded that partially (T test) the product innovation variable (X1) has no effect on sales volume (Y), promotion variable (X2) has a positive effect on sales volume (Y), product quality variable (X3 ) has a positive effect on sales volume. Simultaneously (Test F), shows that product innovation (X1), promotion (X2), and product quality (X3) simultaneously or simultaneously have a positive and significant effect on sales volume (Y). The influence of the variable (Coefficient of Determination) product innovation, promotion, and product quality is 68.1%, while the remaining 31.9% is influenced by other variables not examined in this study.
Pengaruh Kondisi Keuangan Perusahaan Dan Profitabilitas Terhadap Penerbitan Opini Audit Going Concern Pada Industri Tekstil Dan Garmen Di Bursa Efek Indonesia
Authors: Arif Rahman Ramadhan  , Eja Armaz Hardi  , G.W.I Awal Habibah
Published: November 2023

This study aims to determine how the influence of the company's financial condition and profitability on the issuance of going concern audit opinions on the Indonesia Stock Exchange (IDX). This study uses quantitative methods. The data analysis method is using Logistic Regression. The sample used in this study is the financial statements of the textile and garment industry listed on the IDX for the period 2018 to 2021. The results of this study indicate that the company's financial condition has a significant and negative effect on the issuance of going concern audit opinions, profitability has no significant and positive effect on the issuance of Going concern audit opinion as well as the company's financial condition and profitability have no significant simultaneous effect on the issuance of going concern audit opinion.

 

Keywords: company's financial condition, profitability, issuance of going concern audit opinion
Pengaruh Ekspor, Impor, Nilai Tukar (Kurs) Dan Tingkat Inflasi Terhadap Cadangan Devisa Indonesia Periode 2016-2021
Authors: Sucika Safitri  , Agustina Mutia  , Lidya Anggraeni
Published: November 2023

This study aims to find out how the influence of exports, imports, exchange rates and inflation rates on Indonesia's foreign exchange reserves for the period 2016-2021. The type of research used is descriptive quantitative. Data collection is carried out using secondary data in the form of data on exports, imports, exchange rates, inflation rates and Indonesia's foreign exchange reserves for the period 2016-2021. The analytical method used in this study uses the classical assumption test and the multiple linear analysis method with time series data and processed with the SPSS 22 application. The results of this study indicate that the export variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The import variable partially has no significant effect on Indonesia's foreign exchange reserves. The exchange rate variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The inflation rate variable has no significant effect on Indonesia's foreign exchange reserves. Meanwhile, simultaneously, the variables of exports, imports, exchange rates and inflation rates have a significant effect on Indonesia's foreign exchange reserves.